Complete Solaria (CSLR) S-124 Jul 24IPO registrationFinancial data

Company Profile

Document And Entity Information

Document And Entity Information	3 Months Ended
Document And Entity Information	Mar. 31, 2024
Document Information Line Items
Entity Registrant Name	Complete Solaria, Inc.
Document Type	S-1
Amendment Flag	false
Entity Central Index Key	0001838987
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Incorporation, State or Country Code	DE

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 1,786	$ 2,593	$ 4,409
Accounts receivable, net	20,939	26,281	27,717
Inventories	2,773	3,058	13,059
Prepaid expenses and other current assets	5,776	5,817	10,071
Total current assets	31,274	37,749	55,256
Restricted cash	3,829	3,823	3,907
Property and equipment, net	4,495	4,317	3,476
Operating lease right-of-use assets	1,054	1,235	2,182
Other noncurrent assets	198	198	1,330
Long-term assets held for sale - discontinued operations			162,032
Total assets	40,850	47,322	228,183
Current liabilities:
Accounts payable	10,521	13,122	14,474
Accrued expenses and other current liabilities	24,893	27,870	19,830
Notes payable, net	29,365	28,657	20,403
Deferred revenue, current	2,010	2,423	5,407
Short-term debt with CS Solis	35,840	33,280
SAFE Agreements	5,000
Forward purchase agreement liabilities	9,409	3,831
Total current liabilities	117,038	109,183	60,114
Warranty provision, noncurrent	3,416	3,416	3,214
Warrant liability	3,877	9,817	14,152
Deferred revenue, noncurrent	1,055	1,055
Long-term debt with CS Solis			25,204
Convertible notes, net, noncurrent			3,434
Convertible notes, net due to related parties, noncurrent			15,510
Operating lease liabilities, net of current portion	543	664	1,274
Total liabilities	125,929	124,135	122,902
Commitments and contingencies
Stockholders’ (deficit) equity:
Common stock, value	7	7	3
Additional paid-in capital	279,332	277,965	190,624
Accumulated other comprehensive loss	98	143	27
Accumulated deficit	(364,516)	(354,928)	(85,373)
Total stockholders’ (deficit) equity	(85,079)	(76,813)	105,281
Total liabilities and stockholders’ equity	$ 40,850	$ 47,322	$ 228,183

Unaudited Condensed Consolida_2

Unaudited Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stocks, shares authorized	1,000,000,000	1,000,000,000	60,000,000
Common stock, shares issued	49,096,537	49,065,361	19,932,429
Common stock, shares outstanding	49,096,537	49,065,361	19,932,429

Unaudited Condensed Consolida_3

Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenues	$ 10,040	$ 16,677	$ 87,616	$ 66,475
Cost of revenues	7,757	13,827	69,828	46,647
Gross profit	2,283	2,850	17,788	19,828
Operating expenses:
Sales commissions	3,116	5,677	31,127	21,195
Sales and marketing	1,618	683	6,920	6,156
General and administrative	5,093	8,913	32,099	13,634
Total operating expenses	9,827	15,273	70,146	40,985
Loss from continuing operations	(7,544)	(12,423)	(52,358)	(21,157)
Interest expense	(3,568)	(3,611)	(14,033)	(4,986)
Interest income	6	8	36	5
Other income (expense), net	1,519	317	(29,862)	(1,858)
Total Other expense	(2,043)	(3,286)	(43,859)	(6,839)
Loss from continuing operations before income taxes	(9,587)	(15,709)	(96,217)	(27,996)
Income tax benefit (provision)	(1)		20	(27)
Net loss from continuing operations	(9,588)	(15,709)	(96,197)	(28,023)
Loss from discontinued operations, net of tax		(7,805)	(25,853)	(1,454)
Impairment loss from discontinued operations			(147,505)
Net loss from discontinued operations, net of taxes		(7,805)	(173,358)	(1,454)
Net loss	(9,588)	(23,514)	(269,555)	(29,477)
Other Comprehensive (loss) income:
Foreign currency translation adjustment	(45)	1	116	27
Comprehensive loss (net of tax)	$ (9,633)	$ (23,513)	$ (269,439)	$ (29,450)
Net loss from continuing operations per share attributable to common stockholders, basic (in Dollars per share)	$ (0.2)	$ (0.62)	$ (3.89)	$ (1.24)
Net loss from discontinued operations per share attributable to common stockholders, basic (in Dollars per share)		(0.31)	(1.05)	(0.07)
Net loss per share attributable to common stockholders, basic (in Dollars per share)	$ (0.2)	$ (0.93)	$ (4.94)	$ (1.31)
Weighted-average shares used to compute net loss per share attributable to common stockholders’, basic (in Shares)	49,077,330	25,200,347	24,723,370	22,524,400

Unaudited Condensed Consolida_4

Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Parentheticals) - $ / shares	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Net loss from continuing operations per share attributable to common stockholders, diluted	$ (0.20)	$ (0.62)	$ (3.89)	$ (1.24)
Net loss from discontinued operations per share attributable to common stockholders, diluted		(0.31)	(1.05)	(0.07)
Net loss per share attributable to common stockholders, diluted	$ (0.20)	$ (0.93)	$ (4.94)	$ (1.31)
Weighted-average shares used to compute net loss per share attributable to common stockholders, diluted (in Shares)	49,077,330	25,200,347	24,723,370	22,524,400

Unaudited Condensed Consolida_5

Unaudited Condensed Consolidated Statements of Stockholders’ Deficit - USD ($) $ in Thousands	Preferred Stock Redeemable Convertible Before Retroactive Application of Recapitalization [Member]	Preferred Stock Redeemable Convertible Retroactive Application of Recapitalization [Member]	Preferred Stock Redeemable Convertible As previously reported	Preferred Stock Redeemable Convertible As adjusted	Preferred Stock Redeemable Convertible	Common Stock Before Retroactive Application of Recapitalization [Member]	Common Stock Retroactive Application of Recapitalization [Member]	Common Stock As previously reported	Common Stock As adjusted	Common Stock	Additional Paid-in Capital Before Retroactive Application of Recapitalization [Member]	Additional Paid-in Capital Retroactive Application of Recapitalization [Member]	Additional Paid-in Capital As previously reported	Additional Paid-in Capital As adjusted	Additional Paid-in Capital	Accumulated Deficit Before Retroactive Application of Recapitalization [Member]	Accumulated Deficit Retroactive Application of Recapitalization [Member]	Accumulated Deficit As previously reported	Accumulated Deficit As adjusted	Accumulated Deficit	Accumulated Other Comprehensive Income Before Retroactive Application of Recapitalization [Member]	Accumulated Other Comprehensive Income Retroactive Application of Recapitalization [Member]	Accumulated Other Comprehensive Income As previously reported	Accumulated Other Comprehensive Income As adjusted	Accumulated Other Comprehensive Income	Before Retroactive Application of Recapitalization [Member]	Retroactive Application of Recapitalization [Member]	As previously reported	As adjusted	Total
Balance at Dec. 31, 2021										$ 2					$ 34,504					$ (55,896)										$ (21,390)
Balance (in Shares) at Dec. 31, 2021										9,806,143
Issuance of Series D-1, D-2, and D-3 redeemable convertible preferred stock upon conversion of convertible notes and SAFEs 1					$ 11,558
Issuance of Series D-1, D-2, and D-3 redeemable convertible preferred stock upon conversion of convertible notes and SAFEs 1 (in Shares)					2,771,551
Issuance of Series D-4, D-5, D-6 and D-7 redeemable convertible preferred stock upon acquisition 2					$ 52,201
Issuance of Series D-4, D-5, D-6 and D-7 redeemable convertible preferred stock upon acquisition 2 (in Shares)					6,803,550
Issuance of Series D-8 redeemable convertible preferred stock upon conversion of SAFE 3					$ 60,470
Issuance of Series D-8 redeemable convertible preferred stock upon conversion of SAFE 3 (in Shares)					8,171,662
Issuance of common stock in connection with business combination															27,295															27,295
Issuance of common stock in connection with business combination (in Shares)										2,884,550
Issuance of common stock warrants															3,589															3,589
Exercise of common stock options															105															105
Exercise of common stock options (in Shares)										335,496
Stock-based compensation															903															903
Net loss																				(29,477)										(29,477)
Foreign currency translation adjustment																									27					27
Balance at Dec. 31, 2022	$ 155,630	$ (155,630)	$ 124,229				$ 3		$ 3	$ 3	$ 34,997	$ 155,627	$ 31,892	$ 190,624	190,624	$ (85,373)		$ (29,477)	$ (85,373)	(85,373)	$ 27		$ 27	$ 27	27	$ (50,349)	$ 155,630	$ 27	$ 105,281	105,281
Balance (in Shares) at Dec. 31, 2022	34,311,133	(34,311,133)	17,746,763			6,959,618	12,972,811	3,220,046	19,932,429	19,932,429
Retroactive application of recapitalization					$ (124,299)					$ 1					124,228
Retroactive application of recapitalization (in Shares)					(17,746,763)					10,126,286
Exercise of common stock options															55															55
Exercise of common stock options (in Shares)										137,452
Stock-based compensation															1,022															1,022
Net loss																				(23,514)										(23,514)
Foreign currency translation adjustment																									1					1
Balance at Apr. 02, 2023										$ 3					191,701					(108,887)					28					82,845
Balance (in Shares) at Apr. 02, 2023										20,069,881
Balance at Dec. 31, 2022	$ 155,630	$ (155,630)	$ 124,229				$ 3		$ 3	$ 3	$ 34,997	$ 155,627	$ 31,892	$ 190,624	190,624	$ (85,373)		$ (29,477)	$ (85,373)	(85,373)	$ 27		$ 27	$ 27	27	$ (50,349)	$ 155,630	$ 27	$ 105,281	105,281
Balance (in Shares) at Dec. 31, 2022	34,311,133	(34,311,133)	17,746,763			6,959,618	12,972,811	3,220,046	19,932,429	19,932,429
Conversion of 2022 Convertible Notes into common stock										$ 2					40,950															$ 40,952
Conversion of 2022 Convertible Notes into common stock (in Shares)										5,460,075																				5,460,075
Issuance of common stock upon the reverse capitalization, net of offering costs										$ 2					4,586															$ 4,588
Issuance of common stock upon the reverse capitalization, net of offering costs (in Shares)										13,458,293
Reclassification of prepaid PIPE															3,500															3,500
Reclassification of prepaid PIPE (in Shares)										350,000
Reclassification of warrants between liabilities and equity															4,329															4,329
Reclassification of Legacy Complete Solaria Common stock into Complete Solaria Common Stock										(1)					2															1
Issuance of common stock in connection with forward purchase agreements															4,777															4,777
Issuance of common stock in connection with forward purchase agreements (in Shares)										1,050,000
Issuance of common stock in connection with forward purchase agreements due to related party										$ 1					30,712															30,713
Issuance of common stock in connection with forward purchase agreements due to related party (in Shares)										4,508,488
Issuance of common stock bonus shares in connection with Mergers															2,394															2,394
Issuance of common stock bonus shares in connection with Mergers (in Shares)										463,976
Residual Mergers proceeds															161															161
Modification of Carlyle warrant															(10,862)															(10,862)
Issuance of restricted stock units															52															52
Issuance of restricted stock units (in Shares)										98,097
Issuance of common stock to related party															5,000															5,000
Issuance of common stock to related party (in Shares)										3,676,470
Issuance of common stock warrants															(3,516)															(3,616)
Exercise of common stock options															57															$ 57
Exercise of common stock options (in Shares)										67,533																				67,534
Stock-based compensation															5,199															$ 5,199
Net loss																				(269,555)										(269,555)
Foreign currency translation adjustment																									116					116
Balance at Dec. 31, 2023										$ 7					277,965					(354,928)					143					(76,813)
Balance (in Shares) at Dec. 31, 2023										49,065,361
Exercise of common stock options															26															$ 26
Exercise of common stock options (in Shares)										31,176																				31,176
Stock-based compensation															1,341															$ 1,341
Net loss																				(9,588)										(9,588)
Foreign currency translation adjustment																									(45)					(45)
Balance at Mar. 31, 2024										$ 7					$ 279,332					$ (364,516)					$ 98					$ (85,079)
Balance (in Shares) at Mar. 31, 2024										49,096,537

Unaudited Condensed Consolida_6

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands		3 Months Ended			12 Months Ended
		Mar. 31, 2024	Apr. 02, 2023		Dec. 31, 2023		Dec. 31, 2022
Cash flows from operating activities from continuing operations
Net loss		$ (9,588)	$ (23,514)		$ (269,555)		$ (29,477)
Loss from discontinued operations, net of income taxes			(7,805)		(173,358)		(1,454)
Net loss from continuing operations, net of tax		(9,588)	(15,709)		(96,197)		(28,023)
Adjustments to reconcile net loss from continuing operations to net cash used in operating activities:
Stock-based compensation expense		1,341	270		3,364		433
Non-cash interest expense		1,008	1,248	[1]	4,882	[1]	4,810	[1]
Non-cash lease expense		181	248		947		468
Gain on extinguishment of convertible notes and SAFEs	[2]						(3,235)
Depreciation and amortization		357	189		930		648
Provision for credit losses		62	2,117		4,274		2,074
Change in reserve for excess and obsolete inventory		(344)	791		6,148		3,631
Issuance of forward purchase agreements	[3]				(76)
Change in fair value of forward purchase agreement liabilities		5,578			3,906	[4]		[4]
Loss on CS Solis debt extinguishment					10,338
Change in fair value of warrant liabilities		(7,246)	(209)		(29,310)		5,211
Loss on sale of equity securities					4,154
Accretion of debt in CS Solis		2,560	752		6,579
Loss on issuance of common stock in connection with forward purchase agreements	[5]				35,490
Loss on issuance of common stock bonus shares in connection with the Mergers	[6]				2,394
Issuance of restricted stock units in connection with vendor services					52
Changes in operating assets and liabilities:
Accounts receivable, net		5,280	(3,197)		(12,106)		(9,683)
Inventories		629	(570)		1,544		(4,953)
Prepaid expenses and other current assets		41	(1,857)		(4,197)		1,600
Long-term deposits							(15)
Other noncurrent assets			(848)		1,132		(1,132)
Accounts payable		(2,599)	2,132		2,292		3,252
Accrued expenses and other current liabilities		(1,613)	(581)		(3,313)		(1,154)
Operating lease liabilities		(180)	(86)		(598)		(617)
Warranty provision, noncurrent			100		255		157
Deferred revenue		(413)	(906)		(1,685)		1,311
Net cash used in operating activities from continuing operations		(4,946)	(16,116)		(58,802)		(25,217)
Net cash used in operating activities from discontinued operations			(162)		190		(6,296)
Net cash used in operating activities		(4,946)	(16,278)		(58,612)		(31,513)
Cash flows from investing activities from continuing operations
Payments for acquisition of business, net of cash acquired							4,848
Proceeds from the sale of equity securities					8,145
Purchase of property and equipment			(30)		(35)
Capitalization of internal-use software costs		(536)	(457)		(1,939)		(1,513)
Proceeds from sale of property and equipment			1
Net cash used in investing activities from continuing operations		(536)	(486)		6,171		3,335
Cash flows from financing activities from continuing operations
Proceeds from issuance of notes payable, net			14,102		14,102		5,501
Principal repayment of notes payable		(300)	(9,603)		(9,803)		(9,507)
Proceeds from issuance of convertible notes, net of issuance cost			11,000		17,750		3,400
Proceeds from issuance of convertible notes, net of issuance cost, due to related parties					3,500		8,600
Repayment of convertible notes to related parties							(500)
Proceeds from issuance of long-term debt with CS Solis, net of issuance cost							25,000
Proceeds from exercise of common stock options		26	55		57		128
Proceeds from Mergers and PIPE Financing					4,219
Proceeds from Mergers and PIPE Financing from related parties					15,600
Proceeds from common stock					5,000
Payments for issuance costs of Series D-1, D-2 and D-3 redeemable convertible preferred stock							(1,431)
Proceeds from issuance of SAFE agreements		5,000
Net cash provided by financing activities from continuing operations		4,726	15,554		50,425		31,191
Effect of exchange rate changes		(45)	1		116		27
Net decrease in cash, cash equivalents and restricted cash		(801)	(1,209)		(1,900)		3,040
Cash, cash equivalents, and restricted cash at beginning of period		6,416	8,316		8,316		5,276
Cash, cash equivalents, and restricted cash at end of period		5,615	7,107		6,416		8,316
Supplemental disclosures of cash flow information:
Cash paid during the period for interest			$ 1,608		2,147		162
Cash paid during the year for income taxes							6
Supplemental schedule of noncash investing and financing activities:
Operating lease right-of-use assets obtained in exchange for new operating lease liabilities							245
Carlyle warrant modification					10,862
Conversion of 2022 Convertible notes into common stock					30,625
Issuance of common stock warrants					3,516		3,589
Issuance of Series D redeemable convertible preferred stock upon conversion of SAFE							60,470
Issuance of Series D redeemable convertible preferred stock upon conversion of convertible debt
Conversion of 2022 Convertible Notes into common stock					21,561
Conversion of 2022 Convertible Notes issued to related parties into common stock					19,390
Conversion of preferred stock into common stock					155,630
Issuance of common stock in connection with forward purchase agreements	[5]				35,490
Issuance of common stock bonus shares in connection with the Mergers	[6]				2,394
Recapitalization of Legacy Complete Solaria Common stock into Complete Solaria Common Stock					1
Reclassification of investor deposit to PIPE funds					3,500
Reclassification of warrants between liabilities and equity					4,329
Issuance of Series D-1, D-2 and D-3 redeemable convertible preferred stock upon conversion of convertible debt, net of issuance costs of $1,431							11,558
Acquisition of business through issuance of common stock options							27,295
Acquisition of business through issuance of Series D redeemable convertible preferred stock							52,201
Acquisition of business through issuance of Series D redeemable convertible preferred stock warrants							$ 7,812

[1]Non-cash interest expense to related parties of $0.4 million and $0.3 million during the fiscal years ended December 31, 2023 and 2022, respectively.[2]Gain on extinguishment of convertible notes and SAFEs includes other income from related parties of zero and $1.4 million during the fiscal years ended December 31, 2023 and 2022, respectively.[3]Issuance of forward purchase agreements includes other income from related parties of $0.4 million and zero during the fiscal years ended December 31, 2023 and 2022, respectively.[4]Change in fair value of forward purchase agreement liabilities includes other expense from related parties of ($9.1) million and zero during the fiscal years ended December 31, 2023 and 2022, respectively.[5]Issuance of common stock in connection with forward purchase agreements includes other expense from related parties of ($30.7) million and zero during the fiscal years ended December 31, 2023 and 2022, respectively.[6]Issuance of common stock bonus shares to related parties in connection with the Mergers includes other expense of $0.7 million and zero during the fiscal years ended December 31, 2023 and 2022, respectively.

Unaudited Condensed Consolida_7

Unaudited Condensed Consolidated Statements of Cash Flows (Parentheticals) $ in Thousands	Dec. 31, 2023 USD ($)
Statement of Cash Flows [Abstract]
Net of issuance costs	$ 1,431

Organization

Organization	3 Months Ended	12 Months Ended
Organization	Mar. 31, 2024	Dec. 31, 2023
Organization [Abstract]
Organization	(1) Organization (a) Description of Business Complete Solaria, Inc. (the “Company” or “Complete Solaria”)is a residential solar installer headquartered in Fremont, California, which was formed through Complete Solar Holding Corporation’s acquisition of The Solaria Corporation (“Solaria”). Complete Solar, Inc. (“Complete Solar”) was incorporated in Delaware on February 22, 2010. Through February 2022, the Company operated as a single legal entity as Complete Solar, Inc. In February 2022, the Company implemented a holding company reorganization (the “Reorganization”) in which the Company created and incorporated Complete Solar Holding Corporation (“Complete Solar Holdings”). As a result of the Reorganization, Complete Solar Holdings became the successor entity to Complete Solar, Inc. The capitalization structure was not changed because of the Reorganization as all shares of Complete Solar, Inc common stock and preferred stock were exchanged on a one for one basis with shares of Complete Solar Holdings common stock and preferred stock. The Reorganization was accounted for as a change in reporting entity for entities under common control. The historical assets and liabilities of Complete Solar, Inc. were transferred to Complete Solar Holdings at their carrying value, and there were no changes to net income, other comprehensive income (loss), or any related per share amounts reported in the unaudited condensed consolidated financial statements requiring retrospective application. In October 2022, the Company entered into a business combination agreement, as amended on December 26, 2022 and January 17, 2023 (“Original Business Combination Agreement”) and as amended on May 26, 2023 (“Amended and Restated Business Combination Agreement”), with Jupiter Merger Sub I Corp., a Delaware corporation and a wholly owned subsidiary of Freedom Acquisition I Corp. (“FACT”) (“First Merger Sub”), Jupiter Merger Sub II LLC, a Delaware limited liability company and a wholly owned subsidiary of FACT (“Second Merger Sub”), Complete Solar Holding Corporation, a Delaware corporation, and Solaria, a Delaware corporation. The transactions contemplated by the Amended and Restated Business Combination Agreement were consummated on July 18, 2023 (“Closing Date”). Following the consummation of the Merger on the Closing Date, FACT changed its name to “Complete Solaria, Inc.” As part of the transactions contemplated by the Amended and Restated Business Combination Agreement, FACT effected a deregistration under the Cayman Islands Companies Act and a domestication under Section 388 of the Delaware’s General Corporation Law (the “DGCL” or “Domestication”). On the Closing Date, following the Domestication, First Merger Sub merged with and into Complete Solaria, with Complete Solaria surviving such merger as a wholly owned subsidiary of FACT (the “First Merger”), and immediately following the First Merger, Complete Solaria merged with and into Second Merger Sub, with Second Merger Sub surviving as a wholly owned subsidiary of FACT (the “Second Merger”), and Second Merger Sub changed its name to CS, LLC, and immediately following the Second Merger, Solaria merged with and into a newly formed Delaware limited liability company and wholly-owned subsidiary of FACT and changed its name to The Solaria Corporation LLC (“Third Merger Sub”), with Third Merger Sub surviving as a wholly-owned subsidiary of FACT (the “Additional Merger”, and together with the First Merger and the Second Merger, the “Mergers”). In connection with the closing of the Mergers: ● Each share of the Company’s capital stock, inclusive of shares converted from the 2022 Convertible Notes, issued and outstanding immediately prior to the Closing (“Legacy Complete Solaria Capital Stock”) were cancelled and exchanged into an aggregate of 25,494,332 shares of Complete Solaria Common Stock. ● In July 2023, (i) Meteora Special Opportunity Fund I, LP (“MSOF”), Meteora Capital Partners, LP (“MCP”) and Meteora Select Trading Opportunities Master, LP (“MSTO”) (with MSOF, MCP, and MSTO collectively as “Meteora”); (ii) Polar Multi-Strategy Master Fund (“Polar”), and (iii) Diametric True Alpha Market Neutral Master Fund, LP, Diametric True Alpha Enhanced Market Neutral Master Fund, LP, and Pinebridge Partners Master Fund, LP (collectively, “Sandia”) (together, the “FPA Funding PIPE Investors”) entered into separate subscription agreements (the “FPA Funding Amount PIPE Subscription Agreements”) pursuant to which, the FPA Funding PIPE Investors subscribed for on the Closing Date, an aggregate of 6,300,000 shares of FACT Class A Ordinary Shares, less, in the case of Meteora, 1,161,512 FACT Class A Ordinary Shares purchased by Meteora separately from third parties through a broker in the open market (“Recycled Shares”) in connection with the Forward Purchase Agreements (“FPAs”). Subsequent to the Closing Date, Complete Solaria entered into an additional FPA Funding PIPE Subscription Agreement with Meteora, to subscribe for and purchase, and Complete Solaria agreed to issue and sell, an aggregate of 420,000 shares of Complete Solaria Common Stock. The Company issued shares of Complete Solaria Common Stock underlying the FPAs as of the latter of the closing of the Mergers or execution of the FPAs. ● All certain investors (the “PIPE Investors”) purchased from the Company an aggregate of 1,570,000 shares of Complete Solaria Common Stock (the “PIPE Shares”) for a purchase price of $10.00 per share, for aggregate gross proceeds of $15.7 million (the “PIPE Financing”), including $3.5 million that was funded prior to the Closing Date, pursuant to subscription agreements (the “Subscription Agreements”). At the time of the PIPE Financing, Complete Solaria issued an additional 60,000 shares to certain investors as an incentive to participate in the PIPE Financing. ● On or around the Closing Date, pursuant to the New Money PIPE Subscription Agreements, certain investors affiliated with the New Money PIPE Subscription Agreements (“New Money PIPE Investors”) agreed to subscribe for and purchase, and Complete Solaria agreed to issue and sell to the New Money PIPE Investors an aggregate of 120,000 shares of Complete Solaria Common Stock for a purchase price of $5.00 per share, for aggregate gross proceeds of $0.6 million. Pursuant to its New Money PIPE Subscription Agreement, Complete Solaria issued an additional 60,000 shares of Complete Solaria Common Stock in consideration of certain services provided by it in the structuring of its FPA and the transactions described therein. ● Subsequent to the Closing, Complete Solaria issued an additional 193,976 shares of Complete Solaria Common Stock to the sponsors for reimbursing sponsors’ transfer to certain counterparties and issued an additional 150,000 shares of Complete Solaria Common Stock to an FPA investor for services provided in connection with the Mergers. ● In March 2023, holders of 23,256,504 of the originally issued 34,500,000 FACT Class A Ordinary shares exercised their rights to redeem those shares for cash, and immediately prior to the Closing there were 11,243,496 FACT Class A Ordinary Shares that remained outstanding. At the Closing, holders of 7,784,739 shares of Class A common stock of FACT exercised their rights to redeem those shares for cash, for an aggregate of approximately $82.2 million which was paid to such holders at Closing. The remaining FACT Class A Ordinary Share converted, on a one-for-one basis, into one share of Complete Solaria Common Stock. ● Each issued and outstanding FACT Class B Ordinary Share converted, on a one-for-one basis, into one share of Complete Solaria Common Stock. In November 2022, Complete Solar Holdings acquired Solaria and changed its name to Complete Solaria, Inc. On August 18, 2023, the Company entered into a Non-Binding Letter of Intent to sell certain of Complete Solaria’s North American solar panel assets to Maxeon, Inc. (“Maxeon”). In October 2023, the Company completed the sale of its solar panel business to Maxeon. Refer to Note 1(b) – Divestiture and Note 7 – Divestiture. (b) Divestiture In October 2023, the Company completed the sale of its solar panel business to Maxeon, pursuant to the terms of the Asset Purchase Agreement (the “Disposal Agreement”). Under the terms of the Disposal Agreement, Maxeon agreed to acquire certain assets and employees of Complete Solaria, for an aggregate purchase price of approximately $11.0 million consisting of 1,100,000 shares of Maxeon ordinary shares. As of December 31, 2023, the Company sold all its Maxeon shares and recorded a loss of $4.2 million in its unaudited condensed consolidated statements of operations and comprehensive loss within loss from continuing operations. This divestiture represented a strategic shift in Complete Solaria’s business and qualified as held for sale and as a discontinued operation. Based on the held for sale classification of the assets, the Company reduced the carrying value of the disposal group to its fair value, less its cost to sell and recorded an impairment loss associated with the held for sale intangible assets and goodwill. As a result, the Company classified the results of its solar panel business in discontinued operations in its unaudited condensed consolidated statements of operations and comprehensive loss for all periods presented. The cash flows related to discontinued operations were segregated from continuing operations within the unaudited condensed consolidated statements of cash flows for all periods presented. Unless otherwise noted, discussion within the notes to the unaudited condensed consolidated financial statements relates to continuing operations only and excludes the historical activities of the North American panel business. See Note 7 – Divestiture for additional information. (c) Liquidity and Going Concern Since inception, the Company has incurred recurring losses and negative cash flows from operations. The Company incurred net losses of $9.6 million and $23.5 million, during the thirteen-weeks ended March 31, 2024 and April 2, 2023, respectively, and had an accumulated deficit of $364.5 million and current debt of $65.2 million as of March 31, 2024. The Company had cash and cash equivalents of $1.8 million as of March 31, 2024. The Company believes that its operating losses and negative operating cash flows will continue into the foreseeable future. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management plans to obtain additional funding and restructure its current debt. Historically, the Company’s activities have been financed through private placements of equity securities, debt and proceeds from the Merger. If the Company is not able to secure adequate additional funding when needed, the Company will need to reevaluate its operating plan and may be forced to make reductions in spending, extend payment terms with suppliers, liquidate assets where possible, or suspend or curtail planned programs or cease operations entirely. These actions could materially impact the Company’s business, results of operations and future prospects. While the Company has been able to raise multiple rounds of financing, there can be no assurance that in the event the Company requires additional financing, such financing will be available on terms that are favorable, or at all. Failure to generate sufficient cash flows from operations, raise additional capital or reduce certain discretionary spending would have a material adverse effect on the Company’s ability to achieve its intended business objectives. Therefore, there is substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the unaudited condensed consolidated financial statements are issued. The accompanying unaudited condensed consolidated financial statements have been prepared assuming the Company will continue to operate as a going concern, which contemplates the realization of assets and settlement of liabilities in the normal course of business. They do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from uncertainty related to its ability to continue as a going concern.	(1) Organization (a) Description of Business Complete Solaria, Inc. is a residential solar installer headquartered in Fremont, California, which was formed through Complete Solar Holding Corporation’s acquisition of The Solaria Corporation (“Solaria”). Complete Solar, Inc. (“Complete Solar”) was incorporated in Delaware on February 22, 2010. Through February 2022, the Company operated as a single legal entity as Complete Solar, Inc. In February 2022, the Company implemented a holding company reorganization (the “Reorganization”) in which the Company created and incorporated Complete Solar Holding Corporation (“Complete Solar Holdings”). As a result of the Reorganization, Complete Solar Holdings became the successor entity to Complete Solar, Inc. The capitalization structure was not changed because of the Reorganization as all shares of Complete Solar, Inc common stock and preferred stock were exchanged on a one for one basis with shares of Complete Solar Holdings common stock and preferred stock. The Reorganization was accounted for as a change in reporting entity for entities under common control. The historical assets and liabilities of Complete Solar, Inc. were transferred to Complete Solar Holdings at their carrying value, and there are no change to net income, other comprehensive income (loss), or any related per share amounts reported in the consolidated financial statements requiring retrospective application. In October 2022, the Company entered into a business combination agreement, as amended on December 26, 2022 and January 17, 2023 (“Original Business Combination Agreement”) and as amended on May 26, 2023 (“Amended and Restated Business Combination Agreement”), with Jupiter Merger Sub I Corp., a Delaware corporation and a wholly owned subsidiary of Freedom Acquisition I Corp. (“FACT”) (“First Merger Sub”), Jupiter Merger Sub II LLC, a Delaware limited liability company and a wholly owned subsidiary of FACT (“Second Merger Sub”), Complete Solar Holding Corporation, a Delaware corporation, and Solaria, a Delaware corporation. The transactions contemplated by the Amended and Restated Business Combination Agreement were consummated on July 18, 2023 (“Closing Date”). Following the consummation of the Merger on the Closing Date, FACT changed its name to “Complete Solaria, Inc.” As part of the transactions contemplated by the Amended and Restated Business Combination Agreement, FACT affected a deregistration under the Cayman Islands Companies Act and a domestication under Section 388 of the Delaware’s General Corporation Law (the “DGCL” or “Domestication”). On the Closing Date, following the Domestication, First Merger Sub merged with and into Complete Solaria, with Complete Solaria surviving such merger as a wholly owned subsidiary of FACT (the “First Merger”), and immediately following the First Merger, Complete Solaria merged with and into Second Merger Sub, with Second Merger Sub surviving as a wholly owned subsidiary of FACT (the “Second Merger”), and Second Merger Sub changed its name to CS, LLC, and immediately following the Second Merger, Solaria merged with and into a newly formed Delaware limited liability company and wholly-owned subsidiary of FACT and changed its name to The Solaria Corporation LLC (“Third Merger Sub”), with Third Merger Sub surviving as a wholly-owned subsidiary of FACT (the “Additional Merger”, and together with the First Merger and the Second Merger, the “Mergers”). In connection with the closing of the Mergers: ● Each share of the Company’s capital stock, inclusive of shares converted from 2022 Convertible Notes, issued and outstanding immediately prior to the Closing (“Legacy Complete Solaria Capital Stock”) were cancelled and exchanged into an aggregate of 25,494,332 shares of Complete Solaria Common Stock. ● In July 2023, (i) Meteora Special Opportunity Fund I, LP (“MSOF”), Meteora Capital Partners, LP (“MCP”) and Meteora Select Trading Opportunities Master, LP (“MSTO”) (with MSOF, MCP, and MSTO collectively as “Meteora”); (ii) Polar Multi-Strategy Master Fund (“Polar”), and (iii) Diametric True Alpha Market Neutral Master Fund, LP, Diametric True Alpha Enhanced Market Neutral Master Fund, LP, and Pinebridge Partners Master Fund, LP (collectively, “Sandia”) (together, the “FPA Funding PIPE Investors”) entered into separate subscription agreements (the “FPA Funding Amount PIPE Subscription Agreements”) pursuant to which, the FPA Funding PIPE Investors subscribed for on the Closing Date, an aggregate of 6,300,000 shares of FACT Class A Ordinary Shares, less, in the case of Meteora, 1,161,512 FACT Class A Ordinary Shares purchased by Meteora separately from third parties through a broker in the open market (“Recycled Shares”) in connection with the Forward Purchase Agreements (“FPAs”). Subsequent to the Closing Date, Complete Solaria entered into an additional FPA Funding PIPE Subscription Agreement with Meteora, to subscribe for and purchase, and Complete Solaria agreed to issue and sell, an aggregate of 420,000 shares of Complete Solaria Common Stock. The Company issued shares of Complete Solaria Common Stock underlying the FPAs as of the latter of the closing of the Mergers or execution of the FPAs. ● All certain investors (the “PIPE Investors”) purchased from the Company an aggregate of 1,570,000 shares of Complete Solaria Common Stock (the “PIPE Shares”) for a purchase price of $10.00 per share, for aggregate gross proceeds of $15.7 million (the “PIPE Financing”), including $3.5 million that was funded prior to the Closing Date, pursuant to subscription agreements (the “Subscription Agreements”). At the time of the PIPE Financing, Complete Solaria issued an additional 60,000 shares to certain investors as an incentive to participate in the PIPE Financing. ● On or around the Closing Date, pursuant to the New Money PIPE Subscription Agreements, certain investors affiliated with the New Money PIPE Subscription Agreements (“New Money PIPE Investors”) agreed to subscribe for and purchase, and Complete Solaria agreed to issue and sell to the New Money PIPE Investors an aggregate of 120,000 shares of Complete Solaria Common Stock for a purchase price of $5.00 per share, for aggregate gross proceeds of $0.6 million. Pursuant to its New Money PIPE Subscription Agreement, Complete Solaria issued an additional 60,000 shares of Complete Solaria Common Stock in consideration of certain services provided by it in the structuring of its FPA and the transactions described therein. ● Subsequent to the Closing, Complete Solaria issued an additional 193,976 shares of Complete Solaria Common Stock to the sponsors for reimbursing sponsors’ transfer to certain counterparties and issued an additional 150,000 shares of Complete Solaria Common Stock to an FPA investor for services provided in connection with the Mergers. ● In March 2023, holders of 23,256,504 of the originally issued 34,500,000 FACT Class A Ordinary shares exercised their rights to redeem those shares for cash, and immediately prior to the Closing there were 11,243,496 FACT Class A Ordinary Shares that remained outstanding. At the Closing, holders of 7,784,739 shares of Class A common stock of FACT exercised their rights to redeem those shares for cash, for an aggregate of approximately $82.2 million which was paid to such holders at Closing. The remaining FACT Class A Ordinary Share converted, on a one-for-one basis, into one share of Complete Solaria Common Stock. ● Each issued and outstanding FACT Class B Ordinary Share converted, on a one-for-one basis, into one share of Complete Solaria Common Stock. In November 2022, Complete Solar Holdings acquired Solaria (as described in Note 4 – Business Combination) and changed its name to Complete Solaria, Inc. On August 18, 2023, the Company entered into a Non-Binding Letter of Intent to sell certain of Complete Solaria’s North American solar panel assets to Maxeon, Inc. (“Maxeon”). In October 2023, the Company completed the sale of its solar panel business to Maxeon. Refer to Note 1(b) – Divestiture and Note 8 – Divestiture. (b) Divestiture In October 2023, the Company completed the sale of its solar panel business to Maxeon, pursuant to the terms of the Asset Purchase Agreement (the “Disposal Agreement”). Under the terms of the Disposal Agreement, Maxeon agreed to acquire certain assets and employees of Complete Solaria, for an aggregate purchase price of approximately $11.0 million consisting of 1,100,000 shares of Maxeon ordinary shares. As of December 31, 2023, the Company sold all the shares and recorded a loss of $4.2 million in its consolidated statements of operations and comprehensive loss within loss from continuing operations. This divestiture represents a strategic shift in Complete Solaria’s business and qualifies as held for sale and as a discontinued operation. Based on the held for sale classification of the assets, the Company has reduced the carrying value of the disposal group to its fair value, less cost to sell and recorded an impairment loss associated with the held for sale intangible assets and goodwill. As a result, the Company classified the results of its solar panel business in discontinued operations in its consolidated statements of operations and comprehensive loss for all periods presented. The cash flows related to discontinued operations have been segregated and are included in the consolidated statements of cash flows for all periods presented. Unless otherwise noted, discussion within the notes to the consolidated financial statements relates to continuing operations only and excludes the historical activities of the North American panel business. See Note 8 – Divestiture for additional information. (c) Liquidity and Going Concern Since inception, the Company has incurred recurring losses and negative cash flows from operations. The Company incurred net losses of $269.6 million and $29.5 million, during the fiscal years ended December 31, 2023 and 2022, respectively, and had an accumulated deficit of $354.9 million and current debt of $61.9 million as of December 31, 2023. The Company had cash and cash equivalents of $2.6 million as of December 31, 2023. The Company believes that its operating losses and negative operating cash flows will continue into the foreseeable future. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management plans to obtain additional funding and restructure its current debt. Historically, the Company’s activities have been financed through private placements of equity securities, debt and proceeds from the Merger. If the Company is not able to secure adequate additional funding when needed, the Company will need to reevaluate its operating plan and may be forced to make reductions in spending, extend payment terms with suppliers, liquidate assets where possible, or suspend or curtail planned programs or cease operations entirely. These actions could materially impact the Company’s business, results of operations and future prospects. While the Company has been able to raise multiple rounds of financing, there can be no assurance that in the event the Company requires additional financing, such financing will be available on terms that are favorable, or at all. Failure to generate sufficient cash flows from operations, raise additional capital or reduce certain discretionary spending would have a material adverse effect on the Company’s ability to achieve its intended business objectives. Therefore, there is substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the consolidated financial statements are issued. The accompanying consolidated financial statements have been prepared assuming the Company will continue to operate as a going concern, which contemplates the realization of assets and settlement of liabilities in the normal course of business. They do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from uncertainty related to its ability to continue as a going concern.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended	12 Months Ended
Summary of Significant Accounting Policies	Mar. 31, 2024	Dec. 31, 2023
Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	(2) Summary of Significant Accounting Policies (a) Basis of Presentation The unaudited condensed consolidated financial statements and accompanying notes have been prepared in accordance with generally accepted accounting principles in the Unites States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and reflect all normal and recurring adjustments that are, in the opinion of management, necessary for a fair presentation of the results for the interim periods presented. The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. (b) Use of Estimates The preparation of the Company’s unaudited condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, expenses, as well as related disclosure of contingent assets and liabilities. Significant estimates and assumptions made by management include, but are not limited to, the determination of: ● The allocation of the transaction price to identified performance obligations; ● Fair value of warrant liabilities; ● The reserve methodology for inventory obsolescence; ● The reserve methodology for product warranty; ● The reserve methodology for the allowance for credit losses; ● The fair value of the forward purchase agreements; and ● The measurement of stock-based compensation. To the extent that there are material differences between these estimates and actual results, the Company’s financial condition or operating results will be affected. The Company bases its estimates on past experience and other assumptions that the Company believes are reasonable under the circumstances, and the Company evaluates these estimates on an ongoing basis. The Company has assessed the impact and management is not aware of any specific events or circumstances that required an update to the Company’s estimates and assumptions or materially affected the carrying value of the Company’s assets or liabilities as of the date of issuance of this report. These estimates may change as new events occur and additional information is obtained. (c) Segment Information The Company conducts its business in one operating segment that provides custom solar solutions through a standardized platform to its residential solar providers and companies to facilitate the sale and installation of solar energy systems under a single product group. The Company’s Chief Executive Officer (“CEO”) is the Chief Operating Decision Maker (“CODM”). The CODM allocates resources and makes operating decisions based on financial information presented on a consolidated basis. The profitability of the Company’s product group is not a determining factor in allocating resources and the CODM does not evaluate profitability below the level of the consolidated Company. All the Company’s long-lived assets are maintained in the United States of America. (d) Concentration of Risks Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents and accounts receivable. The Company’s cash and cash equivalents are on deposit with major financial institutions. Such deposits may be in excess of insured limits from time to time. The Company believes that the financial institutions that hold the Company’s cash are financially sound, and accordingly, minimum credit risk exists with respect to these balances. The Company has not experienced any losses due to institutional failure or bankruptcy. The Company performs credit evaluations of its customers and generally does not require collateral for sales on credit. The Company reviews accounts receivable balances to determine if any receivables will potentially be uncollectible and includes any amounts that are determined to be uncollectible in the allowance for credit losses. As of March 31, 2024, two customers had an outstanding balance that represented 36% and 19% of the total accounts receivable balance. As of December 31, 2023, two customers had an outstanding balance that represented 38% and 16% of the total accounts receivable balance. Concentration of customers For the thirteen-weeks ended March 31, 2024, one customer represented 76% of gross revenues. For the thirteen-weeks ended and April 2, 2023, three customers represented 29%, 23% and 12% of gross revenues. Concentration of suppliers For the thirteen-weeks ended March 31, 2024, one supplier represented 99% of the Company’s inventory purchases. For the thirteen-weeks ended April 2, 2023, two suppliers represented 78% and 10% of the Company’s inventory purchases. (e) Cash and Cash Equivalents The Company considers all highly liquid securities that mature within three months or less from the original date of purchase to be cash equivalents. The Company maintains the majority of its cash balances with commercial banks in interest bearing accounts. Cash and cash equivalents include cash held in checking and savings accounts and money market accounts consisting of highly liquid securities with original maturity dates of three months or less from the original date of purchase. (f) Restricted Cash The Company classifies all cash for which usage is limited by contractual provisions as restricted cash. The restricted cash balance was $3.8 million at each of March 31, 2024 and December 31, 2023. Restricted cash consists of deposits in money market accounts, which is used as cash collateral backing letters of credit related to customs duty authorities’ requirements. The Company has presented these balances under restricted cash, as a long-term asset, in its unaudited condensed consolidated balance sheets. The Company reconciles cash, cash equivalents, and restricted cash reported in the unaudited condensed consolidated balance sheets that aggregate to the beginning and ending balances shown in the unaudited condensed consolidated statements of cash flows as follows (in thousands): March 31, December 31, Cash and cash equivalents $ 1,786 $ 2,593 Restricted cash 3,829 3,823 Total cash, cash equivalents and restricted cash $ 5,615 $ 6,416 (g) Revenue Recognition Disaggregation of revenue Refer to the table below for the Company’s revenue recognized by product and service type (in thousands): Thirteen-weeks Ended March 31, April 2, 2024 2023 Solar energy system installations $ 9,922 $ 15,843 Software enhanced services 118 834 Total revenue $ 10,040 $ 16,677 All of the Company’s revenue recognized by geography based on the location of the customer for the thirteen-week periods ended March 31, 2024 and April 2, 2023 was in the United States. Remaining performance obligations The Company has elected the practical expedient not to disclose remaining performance obligations for contracts that are less than one year in length. As of March 31, 2024, the Company has deferred $1.1 million associated with a long-term service contract. As of December 31, 2023, the Company has deferred $1.2 million associated with a long-term service contract, which will be recognized evenly through 2028. Incremental costs of obtaining customer contracts Incremental costs of obtaining customer contracts consist of sales commissions, which are costs paid to third-party vendors who source residential customer contracts for the sale of solar energy systems by the Company. The Company defers sales commissions and recognizes expense in accordance with the timing of the related revenue recognition. Amortization of deferred commissions is recorded as sales commissions in the accompanying unaudited condensed consolidated statements of operations and comprehensive loss. As of March 31, 2024 and December 31, 2023, deferred commissions were $5.1 million and $4.2 million, respectively, which were included in prepaid expenses and other current assets in the accompanying unaudited condensed consolidated balance sheets. Deferred revenue The Company typically invoices its customers upon completion of set milestones, generally upon installation of the solar energy system with the remaining balance invoiced upon passing final building inspection. Standard payment terms to customers range from 30 to 60 days. When the Company receives consideration, or when such consideration is unconditionally due, from a customer prior to delivering goods or services to the customer under the terms of a customer agreement, the Company records deferred revenue. As installation projects are typically completed within 12-months, the Company’s deferred revenue is reflected in current liabilities in the accompanying unaudited condensed consolidated balance sheets. The amount of revenue recognized during the thirteen-week periods ended March 31, 2024 and April 2, 2023 that was included in deferred revenue at the beginning of each period was $1.3 million and $1.9 million, respectively. (h) Fair Value Measurements The Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. The Company determines fair value based on assumptions that market participants would use in pricing an asset or liability in the principal or most advantageous market. When considering market participant assumptions in fair value measurements, the following fair value hierarchy distinguishes between observable and unobservable inputs, which are categorized in one of the following levels: ● Level 1 inputs: Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date. ● Level 2 inputs: Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability. ● Level 3 inputs: Unobservable inputs for the asset or liability used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at the measurement date. Financial assets and liabilities held by the Company measured at fair value on a recurring basis as of March 31, 2024 and December 31, 2023 include cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, the warrant liabilities, SAFE Agreements and FPA liabilities. The carrying amounts of cash, accounts receivable, accounts payable and accrued expenses approximate their fair value because of their short-term nature (classified as Level 1). The warrant liabilities and FPA liabilities are measured at fair value using Level 3 inputs. The Company records subsequent adjustments to reflect the increase or decrease in estimated fair value at each reporting date within the unaudited condensed consolidated statements of operations and comprehensive income (loss) as a component of other income (expense), net. (i) Direct Offering Costs Direct offering costs represent legal, accounting and other direct costs related to the Mergers, which was consummated in July 2023. In accounting for the Mergers, direct offering costs of approximately $5.7 million were reclassified to additional paid-in capital and netted against the Mergers proceeds received upon close. As of March 31, 2024 and December 31, 2023, the Company had no deferred offering costs included within prepaid expenses and other current assets in its unaudited condensed consolidated balance sheets. (j) Warrant Liabilities The Company accounts for its warrant liabilities in accordance with the guidance in ASC 815-40, Derivatives and Hedging – Contracts in Entity’s Own Equity, under which the warrants that do not meet the criteria for equity classification and must be recorded as liabilities. The warrant liabilities are measured at fair value at inception and at each reporting date in accordance with the guidance in ASC 820, Fair Value Measurement, with any subsequent changes in fair value recognized in other income (expense), net on the unaudited condensed consolidated statements of operations and comprehensive income (loss). Refer to Note 3 – Fair Value Measurements and Note 12 – Warrants. (k) Forward Purchase Agreements The Company accounts for its FPAs in accordance with the guidance in ASC 480, Distinguishing Liabilities from Equity, as the agreements embody an obligation to transfer assets to settle a forward contract. The warrant liabilities are measured at fair value at inception and at each reporting date in accordance with the guidance in ASC 820, Fair Value Measurement, with any subsequent changes in fair value recognized in other income (expense), net on the unaudited condensed consolidated statements of operations and comprehensive income (loss). Refer to Note 3 – Fair Value Measurements and Note 5 – Forward Purchase Agreements. (l) Net Loss Per Share The Company computes net loss per share following ASC 260, Earnings Per Share. Basic net loss per share is measured as the income or loss available to common stockholders divided by the weighted average common shares outstanding for the period. Diluted net loss per share presents the dilutive effect on a per-share basis from the potential exercise of options and/or warrants. The potentially dilutive effect of options or warrants are computed using the treasury stock method. Securities that potentially have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the diluted loss per share calculation. (m) Accounting Pronouncements Not Yet Adopted In November 2023, the FASB issued ASU No. 2023-07 “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” (“ASU 2023-07”). The ASU expands public entities’ segment disclosures by requiring disclosure of significant segment expenses that are regularly provided to the CODM and included within each reported measure of segment profit or loss, an amount and description of its composition for other segment items, and interim disclosures of a reportable segment’s profit or loss and assets. This guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, and requires retrospective adoption. The Company is currently evaluating ASU 2023-07, but expects the impact of the disclosures to be immaterial to the Company’s unaudited condensed consolidated financial statements. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The objective of ASU 2023-09 is to enhance disclosures related to income taxes, including specific thresholds for inclusion within the tabular disclosure of income tax rate reconciliation and specified information about income taxes paid. ASU 2023-09 is effective for public companies starting in annual periods beginning after December 15, 2024. The Company is currently evaluating ASU 2023-09 but expects the impact of the disclosures to be immaterial to the Company’s unaudited condensed consolidated financial statements.	(2) Summary of Significant Accounting Policies (a) Basis of Presentation The financial statements and accompanying notes have been prepared in accordance with generally accepted accounting principles in the U.S. of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. (b) Use of Estimates The preparation of the Company’s consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, expenses, as well as related disclosure of contingent assets and liabilities. Significant estimates and assumptions made by management include, but are not limited to, the determination of: ● The allocation of the transaction price to identified performance obligations; ● Fair value of warrant liabilities; ● The reserve methodology for inventory obsolescence; ● The reserve methodology for product warranty; ● The reserve methodology for the allowance for credit losses; and ● The fair value of the forward purchase agreements ● The measurement of stock-based compensation To the extent that there are material differences between these estimates and actual results, the Company’s financial condition or operating results will be affected. The Company bases its estimates on past experience and other assumptions that the Company believes are reasonable under the circumstances, and the Company evaluates these estimates on an ongoing basis. The Company has assessed the impact and are not aware of any specific events or circumstances that required an update to the Company’s estimates and assumptions or materially affected the carrying value of the Company’s assets or liabilities as of the date of issuance of this report. These estimates may change as new events occur and additional information is obtained. (c) Segment Information The Company conducts its business in one operating segment that provides custom solar solutions through a standardized platform to its residential solar providers and companies to facilitate the sale and installation of solar energy systems under a single product group. The Company’s Chief Executive Officer (“CEO”) is the Chief Operating Decision Maker (“CODM”). The CODM allocates resources and makes operating decisions based on financial information presented on a consolidated basis. The profitability of the Company’s product group is not a determining factor in allocating resources and the CODM does not evaluate profitability below the level of the consolidated company. All the Company’s long-lived assets are maintained in the U.S. of America. (d) Concentration of Risks Concentration of credit risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents and accounts receivable. The Company’s cash and cash equivalents are on deposit with major financial institutions. Such deposits may be in excess of insured limits. The Company believes that the financial institutions that hold the Company’s cash are financially sound, and accordingly, minimum credit risk exists with respect to these balances. The Company has not experienced any losses due to institutional failure or bankruptcy. The Company performs credit evaluations of its customers and generally does not require collateral for sales on credit. The Company reviews accounts receivable balances to determine if any receivables will potentially be uncollectible and includes any amounts that are determined to be uncollectible in the allowance for credit losses. As of December 31, 2023, two customers had an outstanding balance that represented 38% and 16% of the total accounts receivable balance. As of December 31, 2022, three single customers had outstanding balances that represented 27%, 18%, and 14%, respectively, of the total accounts receivable balance. Concentration of customers The Company defines major customers as those customers who generate revenues that exceed 10% of the Company’s annual net revenues. For the years ended December 31, 2023 and 2022 one customer represented 55% and 47% of gross revenues, respectively. Concentration of suppliers For the year ended December 31, 2023, one supplier represented 40% of the Company’s inventory purchases. For the year ended December 31, 2022, three suppliers represented 74% of the Company’s inventory purchases. (e) Cash and Cash Equivalents The Company considers all highly liquid securities that mature within three months or less from the original date of purchase to be cash equivalents. The Company maintains the majority of its cash balances with commercial banks in interest bearing accounts. Cash and cash equivalents include cash held in checking and savings accounts and money market accounts consisting of highly liquid securities with original maturity dates of three months or less from the original date of purchase. (f) Restricted Cash The Company classifies all cash for which usage is limited by contractual provisions as restricted cash. Restricted cash balance as of December 31, 2023 and 2022, was $3.8 million and $3.9 million, respectively. The restricted cash consists of deposits in money market accounts, which is used as cash collateral backing letters of credit related to customs duty authorities’ requirements. The Company has presented these balances under restricted cash, as a long-term asset, in the consolidated balance sheets. The Company reconciles cash, cash equivalents, and restricted cash reported in the consolidated balance sheets that aggregate to the beginning and ending balances shown in the consolidated statements of cash flows as follows (in thousands): As of December 31, 2023 2022 Cash and cash equivalents $ 2,593 $ 4,409 Restricted cash 3,823 3,907 Total cash, cash equivalents, and restricted cash $ 6,416 $ 8,316 (g) Accounts Receivable, Net Accounts receivable are recorded at the invoiced amount and do not bear interest. The Company maintains an allowance for credit losses 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 customers’ financial condition, the amount of receivables in dispute, the current receivables aging and customer payment patterns. Account balances are written off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. Recoveries of accounts receivable previously written off are recorded when received. The following table summarizes the allowance for doubtful accounts as of December 31, 2023 and 2022 (in thousands): As of December 31, 2023 2022 Balance at beginning of period $ (4,812 ) $ (2,569 ) Provision charged to earnings (5,083 ) (2,243 ) Amounts written off, recoveries and other adjustments 49 - Balance at end of period $ (9,846 ) $ (4,812 ) The Company does not have any off-balance sheet credit exposure relating to its customers. (h) Inventories Inventories consist of solar panels and the components of solar energy systems which the Company classifies as finished goods. Costs are computed under the average cost method. The Company identifies inventory which is considered obsolete or in excess of anticipated demand based on a consideration of marketability and product life cycle stage, component cost trends, demand forecasts, historical revenues, and assumptions about future demand and market conditions to state inventory at the lower of cost or net realizable value. (i) Revenue Recognition Revenue is recognized when a customer obtains control of promised products and services and the Company has satisfied its performance obligations. The amount of revenue recognized reflects the consideration which the Company expects to be entitled to receive in exchange for the products and services. To achieve this core principle, the Company applies the following five steps: Step 1. Identification of the contract(s) with a customer; Step 2. Identification of the performance obligations in the contracts(s); Step 3. Determination of the transaction price; Step 4. Allocation of the transaction price to the performance obligations; Step 5. Recognition of the revenue when, or as, the Company satisfies a performance obligation. Revenues – Solar Energy System Installations The Company generates revenue primarily from the design and installation of a solar energy system and performing post-installation services. The Company’s contracts with customers include three primary contract types: ● Cash agreements ● Financing partner agreements ● Power purchase agreements In each of the Company’s customer contract types, the Company’s revenue consists of two performance obligations, which include the performance of the installation of the solar energy system and post- installation services. Installation includes the design of a solar energy system, the delivery of the components of the solar energy system (i.e., photovoltaic system, inverter, battery storage, etc.), installation services and services facilitating the connection of the solar energy system to the power grid. The Company accounts for these services as inputs to a combined output, resulting in a single service-based performance obligation. The Company recognizes revenue upon the completion of installation services, which occurs upon the transfer of control of the solar energy system and title of the related hardware components to the homeowner or distribution partner. Post-installation services consist primarily of administrative services and customer support, which the Company performs between the completion of installation and the date of inspection of the solar energy system by the authority having jurisdiction. The Company recognizes revenue at a point in time, which is when the inspection occurs. As the Company’s contracts with customers contain multiple performance obligations, the transaction price is allocated to each performance obligation based on its standalone selling price. The Company generally determines the standalone selling price based on the estimated costs incurred in the delivery of each performance obligation, relative to the total costs to be incurred under the contract. The Company records deferred revenue for amounts invoiced that are not subject to refund upon termination. In certain contracts with customers, the Company arranges for a third-party financing partner to provide financing to the customer. The Company collects upfront from the financing partner and the customer will provide installment payments to the financing partner. The Company records revenue in the amount received from the financing partner, net of any financing fees charged to the homeowner, which the Company considers to be a customer incentive. None of the Company’s contracts contain a significant financing component. The Company guarantees to customers certain specified minimum solar energy production output of the solar energy system for 10-years after the installation. The Company monitors the solar energy systems to determine whether these specified minimum outputs are being achieved. The Company will issue payments to customers if the output falls below contractually stated thresholds over the performance guarantee period. Revenue is recognized to the extent it is probable that a significant reversal of such revenue will not occur. Revenues – Software Enhanced Services The Company generates revenue from software enhanced services through the provision of design and proposal services. The Company’s customers for design services are solar installers who leverage the Company’s expertise and software platforms to obtain structural letters, computer aided designs and electrical reviews. The Company charges the customer a per design fixed fee for each type of service that is performed, and the Company recognizes revenue in the period the services are performed. The customer contracts contain the customer right to terminate the contract each month and are therefore enforceable only for the contracted services purchased each month. Revenue is recognized for design services in the month the services are performed. The Company’s customers for proposal services for solar sales organizations who contract with the Company to develop proposals for their potential residential solar customers. The Company generates proposals for the customer using the HelioQuote platform. Customers may purchase a fixed number of proposals for a given month or may contract on a pay as you go basis, and the performance obligation is defined by the number of proposals purchased by the customer each month. The customer contracts contain the customer right to terminate the contract each month and are therefore enforceable only for the services purchased each month. Revenue is recognized for proposal services in the month the services are performed. Warranties The Company typically provides a 10-year warranty on its solar energy system installations, which provides assurance over the workmanship in performing the installation, including roof leaks caused by the Company’s performance. For solar panel sales recognized prior to the Disposal Transaction, the Company provides a 30-year warranty that the products will be free from defects in material and workmanship. When the revenues are recognized for the solar energy systems installations services, the Company accrues liabilities for the estimated future costs of meeting its warranty obligations. The Company makes and revises these estimates based primarily on the volume of new sales that contain warranties, historical experience with and projections of warranty claims, and estimated solar energy system and panel replacement costs. The Company records a provision for estimated warranty expenses in cost of revenues within the accompanying consolidated statements of operations and comprehensive loss. Shipping and handling costs and certain taxes Revenues are recognized net of taxes collected from customers and remitted to governmental authorities. Shipping and handling costs associated with outbound freight are accounted for as a fulfillment cost and are included in both revenues and cost of revenues in the accompanying consolidated statements of operations and comprehensive loss. Deferred revenue The Company typically invoices its customers upon completion of set milestones, generally upon installation of the solar energy system with the remaining balance invoiced upon passing final building inspection. Standard payment terms to customers range from 30 to 60 days. When the Company receives consideration, or when such consideration is unconditionally due, from a customer prior to delivering goods or services to the customer under the terms of a customer agreement, the Company records deferred revenue. As installation projects are typically completed within 12-months, the Company’s deferred revenue is reflected in current liabilities in the accompanying consolidated balance sheets. The amount of revenue recognized during the years ended December 31, 2023 and 2022 that was included in deferred revenue at the beginning of each period was $2.1 million and $3.9 million, respectively. Disaggregation of revenue Refer to the table below for the Company’s revenue recognized by product and service type (in thousands): Fiscal Year Ended 2023 2022 Solar energy system installations $ 84,858 $ 62,896 Software enhanced services 2,758 3,579 Total revenue $ 87,616 $ 66,475 For the years ended December 31, 2023 and 2022, all revenue recognized was generated in the U.S. Remaining performance obligations The Company has elected the practical expedient not to disclose remaining performance obligations for contracts that are less than one year in length. As of December 31, 2023, the Company has deferred $1.2 million associated with a long-term service contract, which will be recognized evenly through 2028. The Company has deferred $1.3 million associated with a long-term service contract as of December 31, 2022. Incremental costs of obtaining customer contracts Incremental costs of obtaining customer contracts consist of sales commissions, which are costs paid to third-party vendors who source residential customer contracts for the sale of solar energy systems by the Company. The Company defers sales commissions and recognizes expense in accordance with the timing of the related revenue recognition. Amortization of deferred commissions is recorded as sales commissions in the accompanying consolidated statements of operations and comprehensive loss. As of December 31, 2023 and 2022, deferred commissions were $4.2 million and $2.8 million, respectively, which were included in prepaid expenses and other current assets in the accompanying consolidated balance sheets. (j) Property and Equipment, Net Property and equipment are stated at cost less accumulated depreciation and amortization. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gain or loss is included in the current period. Repair and maintenance costs are expensed as incurred. Depreciation and amortization are calculated using the straight-line method over the following estimated useful lives of the assets: Useful Lives Manufacturing equipment 1–3 years Developed software 5 years Furniture & equipment 3–5 years Leasehold improvements 3–5 years (k) Internal-Use Software The Company capitalizes costs to develop its internal-use software when preliminary development efforts are successfully completed, management has authorized and committed project funding, it is probable that the project will be completed, and the software will be utilized as intended. These costs include personnel and related employee benefits and expenses for employees who are directly associated with and who devote time to software projects, and external direct costs of materials and services consumed in developing or obtaining software. Costs incurred prior to meeting these criteria, together with costs incurred for training and maintenance, are expensed as incurred. Costs incurred for enhancements that are expected to provide additional material functionality are capitalized and amortized over the estimated useful life of the related upgrade. During the years ended December 31, 2023 and 2022, the Company capitalized $1.9 million and $1.5 million, respectively, of internal-use software development costs. The remaining unamortized balance as of December 31, 2023 and December 31, 2022 of $3.8 million and $2.7 million, respectively, is included in property and equipment, net within the accompanying consolidated balance sheets. (l) Cost of Revenues Cost of revenues includes actual cost of material, labor and related overhead incurred for revenue-producing units, and includes associated warranty costs, freight and delivery costs, depreciation, and amortization of internally developed software. (m) Advertising and Promotional Expenses Advertising and promotional costs are expensed as incurred and included in sales and marketing expense in the accompanying consolidated statements of operations and comprehensive loss. Advertising costs were not material for the years ended December 31, 2023 and 2022. (n) Income Taxes Income taxes are accounted for under the asset-and-liability method. 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 that includes the enactment date. The Company recognizes the effect of income tax positions only if those positions are more likely than not to be sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company recognizes accrued interest and penalties, if any, related to unrecognized tax benefits in income tax provision. (o) Foreign Currency The Company’s reporting currency is the US dollar. The functional currency for each of the Company’s foreign subsidiaries is the local currency, as it is the monetary unit of account of the principal economic environments in which the Company’s foreign subsidiaries operate. Assets and liabilities of the foreign subsidiaries are translated at the current exchange rate as of the end of the period, and revenue and expenses are translated at the average exchange rates in effect during the period. The gain or loss resulting from the process of translating foreign currency financial statements into US dollar financial statements is accounted for as a foreign currency cumulative translation adjustment and is reported as a component of accumulated other comprehensive loss. Foreign currency transaction gains and losses resulting from transactions denominated in a currency other than the functional currency are recognized in Other Income (expense), net in the consolidated statements of operations and comprehensive loss. (p) Comprehensive Loss Comprehensive loss consists of two components, net loss and other comprehensive income (loss), net. The Company’s other comprehensive loss consists of foreign currency translation adjustments that result from the consolidation of its foreign entities and is reported net of tax effects. (q) Impairment of Long-Lived Assets Long-lived assets, such as property and equipment, ROU assets, and intangible assets subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If circumstances require a long-lived asset or asset group be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques including discounted cash flow models, and quoted market values, as considered necessary. There were no (r) Intangible Assets, Net Intangible assets are recorded at the cost, less accumulated amortization. Amortization is recorded using the straight-line method. All intangible assets that have been determined to have definite lives are amortized over their estimated useful life as indicated below: Useful Lives Assembled workforce 2years (s) Deferred Transaction Costs Deferred transaction costs, which consist of direct incremental legal, consulting and accounting fees related to the merger with Freedom in July 2023, are capitalized until they were recorded against proceeds upon the consummation of the transaction. In accounting for the Mergers, direct offering costs of approximately $5.7 million were reclassified to additional paid-in capital and netted against the Mergers proceeds received upon close. As of December 31, 2023, there were no deferred transaction costs. As of December 31, 2022, the Company had recorded $1.1 million of deferred transaction costs in other noncurrent assets on the consolidated balance sheets. (t) Stock-Based Compensation The Company recognizes stock-based compensation expense over the requisite service period on a straight- line basis for all stock-based payments that are expected to vest to employees, non-employees and directors, including grants of employee stock options and other stock-based awards. Equity-classified awards issued to employees, non-employees such as consultants and non-employee directors are measured at the grant-date fair value of the award. Forfeitures are recognized as they occur. For accounting purposes, the Company estimates grant-date fair value of stock options using the Black-Scholes option pricing model. The Black-Scholes option pricing model requires the input of highly subjective assumptions, including the fair value of the underlying common stock prior to the Mergers, the expected term of the option the expected volatility of the price of the Company’s common stock and expected dividend yield. The Company determines these inputs as follows: Expected Term Expected Volatility Expected Dividend Risk-free Interest Rate (u) Fair Value Measurements The Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. The Company determines fair value based on assumptions that market participants would use in pricing an asset or liability in the principal or most advantageous market. When considering market participant assumptions in fair value measurements, the following fair value hierarchy distinguishes between observable and unobservable inputs, which are categorized in one of the following levels: ● Level 1 inputs: Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date. ● Level 2 inputs: Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability. ● Level 3 inputs: Unobservable inputs for the asset or liability used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at the measurement date. Financial assets and liabilities held by the Company measured at fair value on a recurring basis as of December 31, 2023 and 2022 include cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, the warrant liabilities and FPA liabilities. The carrying amounts of cash, accounts receivable, accounts payable and accrued expenses approximate their fair value because of their short-term nature (classified as Level 1). The warrant liabilities and FPA liabilities are measured at fair value using Level 3 inputs. The Company records subsequent adjustments to reflect the increase or decrease in estimated fair value at each reporting date within the consolidated statements of operations and comprehensive loss as a component of other income. (v) Net Loss Per Share The Company computes net loss per share following ASC 260, Earnings Per Share (w) Convertible Debt Embedded Derivative Liabilities The Company evaluates the embedded conversion feature within its convertible debt instruments under ASC 815-15 and ASC 815-40 to determine if the conversion feature meets the definition of a liability and, if so, whether to bifurcate the conversion feature and account for it as a separate derivative liability. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the consolidated statements of operations and comprehensive loss. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the consolidated balance sheets as current or non-current based on whether net-cash settlement of the derivative instrument could be required within twelve months after the balance sheet date. The derivative is subject to re-measurement at the end of each reporting period, with changes in fair value recognized as a component of other income (expense), net, in the consolidated statements of operations and comprehensive loss. The Company’s embedded derivative liabilities were extinguished in the first quarter of 2022. (x) Leases Effective January 1, 2021, the Company early adopted Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842), as amended (“ASC 842”). The Company determines if a contract is a lease or contains a lease at the inception of the contract and reassesses that conclusion if the contract is modified. The Company’s lease agreements generally contain lease and non-lease components. Payments under lease arrangements are primarily fixed. The Company combines lease and non-lease components and accounts for them together as a single lease component. All leases are assessed for classification as an operating lease or a finance lease. Operating lease right-of-use (“ROU”) assets are presented separately on the Company’s consolidated balance sheets. Operating lease liabilities are separated into a current portion and non-current portion and are presented separately on the Company’s consolidated balance sheets. The Company does not have finance lease ROU assets or liabilities. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent its obligation to make lease payments arising from the lease. The Company does not obtain and control its right to use the identified asset until the lease commencement date. The Company generally uses its incremental borrowing rate to discount the lease payments to present value. The estimated incremental borrowing rate is derived from information available at the lease commencement date. The Company’s lease terms include periods under options to extend or terminate the lease when it is reasonably certain that we will exercise that option. The Company generally uses the base, non-cancelable, lease term when determining the lease assets and liabilities. The Company also records a corresponding right-of-use asset and applicable lease commencement date, which is calculated based on the amount of the lease liability, adjusted for any advance lease payments made, lease incentives received, and initial direct costs incurred. Right-of-use assets are subject to evaluation for impairment or disposal on a basis consistent with other long-lived assets. The Company has elected, for all classes of underlying assets, not to recognize ROU assets and lease liabilities for leases with a term of twelve months or less. Lease cost for short-term leases is recognized on a straight-line basis over the lease term. (y) Warrant Liabilities The Company accounts for its warrant liabilities in accordance with the guidance in ASC 815-40, Derivatives and Hedging – Contracts in Entity’s Own Equity Fair Value Measurement (z) Forward Purchase Agreements The Company accounts for its forward purchase agreements (“FPAs”) in accordance with the guidance in ASC 480, Distinguishing Liabilities from Equity Fair Value Measurement (aa) Recently Adopted Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (bb) Accounting Pronouncements Not Yet Adopted In November 2023, the FASB issued ASU No. 2023-07 “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” (“ASU 2023-07”). The ASU expands public entities’ segment disclosures by requiring disclosure of significant segment expenses that are regularly provided to the CODM and included within each reported measure of segment profit or loss, an amount and description of its composition for other segment items, and interim disclosures of a reportable segment’s profit or loss and assets. This guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, and requires retrospective adoption. The Company is currently evaluating ASU 2023-07 but expects the impact of the disclosures to be immaterial to the Company’s consolidated financial statements. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The objective of ASU 2023-09 is to enhance disclosures related to income taxes, i

Fair Value Measurements

Fair Value Measurements	3 Months Ended	12 Months Ended
Fair Value Measurements	Mar. 31, 2024	Dec. 31, 2023
Fair Value Measurements [Abstract]
Fair Value Measurements	(3) Fair Value Measurements The following table sets forth the Company’s financial assets and liabilities that are measured at fair value, on a recurring basis (in thousands): As of March 31, 2024 Level 1 Level 2 Level 3 Total Financial Liabilities Carlyle warrants $ — $ — $ 3,086 $ 3,086 Public warrants 437 — — 437 Private placement warrants — 318 — 318 Working capital warrants — 36 — 36 Replacement warrants — — 5 5 Forward purchase agreement liabilities — — 9,409 9,409 SAFE Agreements — — 5,000 5,000 Total $ 437 $ 354 $ 17,500 $ 18,291 As of December 31, 2023 Level 1 Level 2 Level 3 Total Financial Liabilities Carlyle warrants $ — $ — $ 9,515 $ 9,515 Public warrants 167 — — 167 Private placement warrants — 122 — 122 Working capital warrants — 14 — 14 Replacement warrants — — 1,310 1,310 Forward purchase agreement liabilities — — 3,831 3,831 Total $ 167 $ 136 $ 14,656 $ 14,959 Carlyle Warrants As part of the Company’s amended and restated warrant agreement with CRSEF Solis Holdings, LLC and its affiliates (“Carlyle”), the Company issued Carlyle a warrant to purchase shares of Complete Solaria Common Stock at a price per share of $0.01. Refer to Note 12 – Warrants for further details. The Company valued the warrants based on a Black-Scholes Option Pricing Method, which included the following inputs: March 31, December 31, Expected term 7.0 years 7.0 years Expected volatility 77.0 % 77.0 % Risk-free interest rate 3.92 % 3.92 % Expected dividend yield 0.0 % 0.0 % Public, Private Placement and Working Capital Warrants The public, private placement and working capital warrants are measured at fair value on a recurring basis. The public warrants were valued based on the closing price of the publicly traded instrument. The private placement and working capital warrants were valued using observable inputs for similar publicly-traded instruments. Forward Purchase Agreement Liabilities The FPA liabilities are measured at fair value on a recurring basis using a Monte Carlo simulation analysis. The expected volatility is determined based on the historical equity volatility of comparable companies over a period that matches the simulation period, which included the following inputs: March 31, December 31, Common stock trading price $ 0.59 $ 1.66 Simulation period 1.30 years 1.55 years Risk-free interest rate 4.90 % 4.48 % Volatility 112.0 % 95.0 % Replacement Warrants The Company valued the Replacement Warrants based on a Black-Scholes Option Pricing Method, which included the following inputs: March 31, December 31, Expected term 0.08 years 0.3 years Expected volatility 78.5 % 78.5 % Risk-free interest rate 5.49 % 5.4 % Expected dividend yield 0.0 % 0.0 %	(5) Fair Value Measurements The following table sets forth the Company’s financial assets and liabilities that were measured at fair value, on a recurring basis (in thousands): December 31, 2023 Level 1 Level 2 Level 3 Total Financial Liabilities Carlyle warrants $ — $ — $ 9,515 $ 9,515 Public warrants 167 — — 167 Private placement warrants — 122 — 122 Working capital warrants — 14 — 14 Replacement warrants — — 1,310 1,310 Forward purchase agreement liabilities — — 3,831 3,831 Total $ 167 $ 136 $ 14,656 $ 14,959 December 31, 2022 Level 1 Level 2 Level 3 Total Financial Liabilities Redeemable convertible preferred stock warrant liability $ — $ — $ 14,152 $ 14,152 Total $ — $ — $ 14,152 $ 14,152 Carlyle Warrants As part of the Company’s amended and restated warrant agreement with CRSEF Solis Holdings, LLC (“Carlyle”), dated July 18, 2023, the Company issued Carlyle a warrant to purchase up to 2,745,879 shares of Complete Solaria Common Stock at a price per share of $0.01, which is inclusive of the outstanding warrant to purchase 1,995,879 shares at the time of modification. The warrant, which expires on July 18, 2030, provides Carlyle with the right to purchase shares of Complete Solaria Common Stock based on (a) the greater of (i) 1,995,879 shares and (ii) the number of shares equal to 2.795% of Complete Solaria’s issued and outstanding shares of common stock, on a fully-diluted basis; plus (b) on and after the date that is ten (10) days after the date of the amended and restated warrant agreement, an additional 350,000 shares; plus (c) on and after the date that is thirty (30) days after the date of the amended and restated warrant agreement, if the original investment amount has not been repaid, an additional 150,000 shares; plus (d) on and after the date that is ninety (90) days after the date of the amended and restated warrant agreement, if the original investment amount has not been repaid, an additional 250,000 shares, in each case, of Complete Solaria Common Stock at a price of $0.01 per share. As the warrant is exercisable into a variable number of shares based on the Company’s fully diluted capitalization table, the Company has classified the warrants as liabilities. The Company valued the warrants based on a Black-Scholes Option Pricing Method, which included the following inputs: December 31, 2023 2022 Expected term 7.0 years — Expected volatility 77.0 % — Risk-free interest rate 3.92 % — Expected dividend yield 0.0 % — Public, Private Placement and Working Capital Warrants The public, private placement and working capital warrants are measured at fair value on a recurring basis. The public warrants were valued based on the closing price of the publicly traded instrument. The private placement and working capital warrants were valued using observable inputs for similar publicly traded instruments. Forward Purchase Agreement Liabilities The FPA liabilities are measured at fair value on a recurring basis using a Monte Carlo simulation analysis. The expected volatility is determined based on the historical equity volatility of comparable companies over a period that matches the simulation period, which included the following inputs: December 31, 2023 2022 Common stock trading price $ 1.66 $ — Simulation period 1.55 years — Risk-free rate 4.48 % — Volatility 95.0 % — Redeemable Convertible Preferred Stock Warrant Liabilities The Company historically issued redeemable convertible warrants, which were classified as liabilities and adjusted to fair value using the Black Scholes Option Pricing Method. The terms of the redeemable convertible preferred stock warrants are described in Note 14 – Warrants. Series B Redeemable Convertible Preferred Stock Warrant December 31, 2023 2022 Expected term — 3.1 years Expected volatility — 72.5 % Risk-free interest rate — 4.2 % Expected dividend yield — 0.0 % Series C Redeemable Convertible Preferred Stock Warrant December 31, 2023 2022 Expected term — 3.6 years Expected volatility — 72.5 % Risk-free interest rate — 4.0 % Expected dividend yield — 0.0 % Series D-7 Redeemable Convertible Preferred Stock Warrant December 31, 2023 2022 Expected term 0.3 years 1.5 years Expected volatility 78.5 % 78.5 % Risk-free interest rate 5.4 % 4.7 % Expected dividend yield 0.0 % 0.0 % The redeemable convertible preferred stock warrant liabilities were measured at fair value at the issuance date and as of each subsequent reporting period with changes in the fair value recorded within other income (expense), net in the accompanying consolidated statements of operations and comprehensive loss.

Reverse Recapitalization

Reverse Recapitalization	3 Months Ended	12 Months Ended
Reverse Recapitalization	Mar. 31, 2024	Dec. 31, 2023
Reverse Recapitalization [Abstract]
Reverse Recapitalization	(4) Reverse Recapitalization As discussed in Note 1 – Organization, on July 18, 2023, the Company consummated the Mergers pursuant to the Amended and Restated Business Combination Agreement. The Mergers was accounted for as a reverse recapitalization, rather than a business combination, for financial accounting and reporting purposes. Accordingly, Complete Solaria was deemed the accounting acquirer (and legal acquiree) and FACT was treated as the accounting acquiree (and legal acquirer). Complete Solaria was determined to be the accounting acquirer based on an evaluation of the following facts and circumstances: ● Complete Solaria’s pre-combination stockholders have the majority of the voting power in the post- merged company; ● Legacy Complete Solaria’s stockholders have the ability to appoint a majority of the Complete Solaria Board of Directors; ● Legacy Complete Solaria’s management team is considered the management team of the post-merged company; ● Legacy Complete Solaria’s prior operations are comprised of the ongoing operations of the post-merged company; ● Complete Solaria is the larger entity based on historical revenues and business operations; and ● the post-merged company has assumed Complete Solaria’s operating name. Under this method of accounting, the reverse recapitalization was treated as the equivalent of Complete Solaria issuing stock for the net assets of FACT, accompanied by a recapitalization. The net assets of FACT are stated at historical cost, with no goodwill or other intangible assets recorded. The unaudited condensed consolidated assets, liabilities, and results of operations prior to the Mergers are those of Legacy Complete Solaria. All periods prior to the Mergers have been retrospectively adjusted in accordance with the Amended and Restated Business Combination Agreement for the equivalent number of preferred or common shares outstanding immediately after the Mergers to effect the reverse recapitalization. Upon the closing of the Mergers and the PIPE Financing in July 2023, the Company received net cash proceeds of $19.7 million less non-cash net liabilities assumed from FACT of $10.1 million. Immediately upon closing of the Mergers, the Company had 45,290,553 shares issued and outstanding of Class A Common Stock. The following table presents the number of shares of Complete Solaria Common Stock outstanding immediately following the consummation of the Mergers: Recapitalization FACT Class A Ordinary Shares, outstanding prior to Mergers 34,500,000 FACT Class B Ordinary Shares, outstanding prior to Mergers 8,625,000 Bonus shares issued to sponsor 193,976 Bonus shares issued to PIPE investors 120,000 Bonus shares issued to FPA investors 150,000 Shares issued from PIPE financing 1,690,000 Shares issued from FPA agreements, net of recycled shares 5,558,488 Less: redemption of FACT Class A Ordinary Shares (31,041,243 ) Total shares from the Mergers and PIPE Financing 19,796,221 Legacy Complete Solaria shares 20,034,257 2022 Convertible Note Shares 5,460,075 Shares of Complete Solaria Common stock immediately after Mergers 45,290,553 In connection with the Mergers, the Company incurred direct and incremental costs of approximately $15.8 million related to legal, accounting, and other professional fees, which were offset against the Company’s additional paid-in capital. Of the $15.8 million, $5.2 million was incurred by Legacy Complete Solaria and $10.6 million was incurred by FACT. The Company did not make any cash payments to settle transaction costs in the thirteen-weeks ended March 31, 2024. As of December 31, 2023, the Company made cash payments totaling $5.4 million to settle transaction costs. As a result of the Closing, outstanding 2022 Convertible Notes were converted into shares of Complete Solaria Common Stock.	(3) Reverse Recapitalization As discussed in Note 1 – Organization, on July 18, 2023, the Company consummated the Mergers pursuant to the Amended and Restated Business Combination Agreement. The Mergers was accounted for as a reverse recapitalization, rather than a business combination, for financial accounting and reporting purposes. Accordingly, Complete Solaria was deemed the accounting acquirer (and legal acquiree) and FACT was treated as the accounting acquiree (and legal acquirer). Complete Solaria has been determined to be the accounting acquirer based on evaluation of the following facts and circumstances: ● Complete Solaria’s pre-combination stockholders have the majority of the voting power in the post- merged company; ● Legacy Complete Solaria’s stockholders have the ability to appoint a majority of the Complete Solaria Board of Directors; ● Legacy Complete Solaria’s management team is considered the management team of the post-merged company; ● Legacy Complete Solaria’s prior operations is comprised of the ongoing operations of the post-merged company; ● Complete Solaria is the larger entity based on historical revenues and business operations; and ● the post-merged company has assumed Complete Solaria’s operating name. Under this method of accounting, the reverse recapitalization was treated as the equivalent of Complete Solaria issuing stock for the net assets of FACT, accompanied by a recapitalization. The net assets of FACT are stated at historical cost, with no goodwill or other intangible assets recorded. The consolidated assets, liabilities, and results of operations prior to the Mergers are those of Legacy Complete Solaria. All periods prior to the Mergers have been retrospectively adjusted in accordance with the Amended and Restated Business Combination Agreement for the equivalent number of preferred or common shares outstanding immediately after the Mergers to effect the reverse recapitalization. Upon the closing of the Mergers and the PIPE Financing in July 2023, the Company received net cash proceeds of $19.7 million. The following table reconciles the elements of the Mergers to the audited consolidated statements of cash flows and the audited consolidated statements of stockholders’ deficit for the year-ended December 31, 2023 (in thousands): Recapitalization Cash proceeds from FACT, net of redemptions $ 36,539 Cash proceeds from PIPE Financing 12,800 Less: cash payment of FACT transaction costs and underwriting fees (10,680 ) Less: cash payment to FPA investors for rebates and recycled shares (17,831 ) Less: cash payment for Promissory Note (1,170 ) Net cash proceeds upon the closing of the Mergers and PIPE financing 19,658 Less: non-cash net liabilities assumed from FACT (10,135 ) Net contributions from the Mergers and PIPE financing upon closing $ 9,523 Immediately upon closing of the Mergers, the Company had 45,290,553 shares issued and outstanding of Class A Common Stock. The following table presents the number of shares of Complete Solaria Common Stock outstanding immediately following the consummation of the Mergers: Recapitalization FACT Class A Ordinary Shares, outstanding prior to Mergers 34,500,000 FACT Class B Ordinary Shares, outstanding prior to Mergers 8,625,000 Bonus shares issued to sponsor 193,976 Bonus shares issued to PIPE investors 120,000 Bonus shares issued to FPA investors 150,000 Shares issued from PIPE financing 1,690,000 Shares issued from FPA agreements, net of recycled shares 5,558,488 Less: redemption of FACT Class A Ordinary Shares (31,041,243 ) Total shares from the Mergers and PIPE Financing 19,796,221 Legacy Complete Solaria shares 20,034,257 2022 Convertible Note Shares 5,460,075 Shares of Complete Solaria Common stock immediately after Mergers 45,290,553 In connection with the Mergers, the Company incurred direct and incremental costs of approximately $16.4 million related to legal, accounting, and other professional fees, which were offset against the Company’s additional paid-in capital. Of the $16.4 million, $5.8 million was incurred by Legacy Complete Solaria and $10.6 million was incurred by FACT. As of December 31, 2023, the Company made cash payments totaling $5.4 million to settle transaction costs. As a result of the Closing, outstanding 2022 Convertible Notes were converted into shares of Complete Solaria Common Stock.

Forward Purchase Agreements

Forward Purchase Agreements	3 Months Ended	12 Months Ended
Forward Purchase Agreements	Mar. 31, 2024	Dec. 31, 2023
Forward Purchase Agreements [Abstract]
Forward Purchase Agreements	(5) Forward Purchase Agreements In July 2023, FACT and Legacy Complete Solaria, Inc. entered into FPAs with each of (i) Meteora; (ii) Polar, and (iii) Sandia (each individually, a “Seller”, and together, the “FPA Sellers”). Pursuant to the terms of the FPAs, the FPA Sellers may (i) purchase through a broker in the open market, from holders of Shares other than the Company or affiliates thereof, FACT’s ordinary shares, par value of $0.0001 per share, (the “Shares”). While the FPA Sellers have no obligation to purchase any Shares under the FPAs, the aggregate total Shares that may be purchased under the FPAs shall be no more than 6,720,000 in aggregate. The FPA Sellers may not beneficially own greater than 9.9% of issued and outstanding Shares following the Mergers as per the Amended and Restated Business Combination Agreement. The key terms of the forward contracts are as follows: ● The FPA Sellers can terminate the transaction following the Optional Early Termination (“OET”) Date which shall specify the quantity by which the number of shares is to be reduced (such quantity, the “Terminated Shares”). Seller shall terminate the transaction in respect of any shares sold on or prior to the maturity date. The counterparty is entitled to an amount from the Seller equal to the number of terminated shares multiplied by a reset price. The reset price is initially $10.56 (the “Initial Price”) and is subject to a $5.00 floor. ● The FPA contains multiple settlement outcomes. Per the terms of the agreements, the FPAs will (1) settle in cash in the event the Company is due cash upon settlement from the FPA Sellers or (2) settle in either cash or shares, at the discretion of the Company, should the settlement amount adjustment exceed the settlement amount. Should the Company elect to settle via shares, the equity will be issued in Complete Solaria Common Stock, with a per share price based on the volume-weighted average price (“VWAP”) Price over 15 scheduled trading days. The magnitude of the settlement is based on the Settlement Amount, an amount equal to the product of: (1) Number of shares issued to the FPA Seller pursuant to the FPA, less the number of Terminated Shares multiplied by (2) the VWAP Price over the valuation period. The Settlement amount will be reduced by the Settlement Adjustment, an amount equal to the product of (1) Number of shares in the Pricing Date Notice, less the number of Terminated Shares multiplied by $2.00. ● The Settlement occurs as of the Valuation Date, which is the earlier to occur of (a) the date that is two years after the date of the Closing Date of the Mergers (b) the date specified by Seller in a written notice to be delivered to the Counterparty at the Seller’s discretion (which Valuation Date shall not be earlier than the day such notice is effective) after the occurrence of certain triggering events; and (c) 90 days after delivery by the Counterparty of a written notice in the event that for any 20 trading days during a 30 consecutive trading day-period (the “Measurement Period”) that occurs at least 6 months after the Closing Date, the VWAP Price is less than the then applicable Reset Price. The Company entered into four separate FPAs, three of which, associated with the obligation to issue 6,300,000 Shares, were entered into prior to the closing of the Mergers. Upon signing the FPAs, the Company incurred an obligation to issue a fixed number of shares to the FPA Sellers contingent upon the closing of the Mergers in addition to the terms and conditions associated with the settlement of the FPAs. The Company accounted for the contingent obligation to issue shares in accordance with ASC 815, Derivatives and Hedging Additionally, in accordance with ASC 480, Distinguishing Liabilities from Equity Through the date of issuance of the Complete Solaria Common Stock in satisfaction of the Company’s obligation to issue shares around the closing of the Mergers, the Company recorded $35.5 million to other income (expense), net associated with the issuance of 6,720,000 shares of Complete Solaria Common Stock in association with the FPAs. As of the closing of the Mergers and issuance of the Complete Solaria Common Stock underlying the FPAs, the fair value of the prepaid FPAs was an asset balance of $0.1 million and was recorded on the Company’s unaudited condensed consolidated balance sheets and within other income (expense), net on the unaudited condensed consolidated statements of operations and comprehensive loss. Subsequently, the change of fair value of the forward purchase liabilities amounted to an expense of $5.6 million for the thirteen-weeks ended March 31, 2024. As of March 31, 2024, and December 31, 2023, the forward purchase liabilities amounted to $9.4 million and $3.8 million, respectively. Of the balances as of March 31, 2024 and December 31, 2023, $7.9 million and $3.2 million, respectively, are due to related parties Refer to Note 19 – Related Party Transactions for further details. On December 18, 2023, the Company and the FPA Sellers entered into separate amendments to the FPAs (the “Amendments”). The Amendments lower the reset floor price of each FPA from $5.00 to $3.00 and allow the Company to raise up to $10.0 million of equity from existing stockholders without triggering certain anti-dilution provisions contained in the FPAs; provided, the insiders pay a price per share for their initial investment equal to the closing price per share as quoted on the Nasdaq on the day of purchase; provided, further, that any subsequent investments are made at a price per share equal to the greater of (a) the closing price per share as quoted by Nasdaq on the day of the purchase or (b) the amount paid in connection with the initial investment.	(6) Forward Purchase Agreements In July 2023, FACT and Legacy Complete Solaria, Inc. entered into FPAs with each of (i) Meteora; (ii) Polar, and (iii) Sandia (each individually, a “Seller”, and together, the “FPA Sellers”). Pursuant to the terms of the FPAs, the FPA Sellers may (i) purchase through a broker in the open market, from holders of Shares other than the Company or affiliates thereof, FACT’s ordinary shares, par value of $0.0001 per share, (the “Shares”). While the FPA Sellers have no obligation to purchase any Shares under the FPAs, the aggregate total Shares that may be purchased under the FPAs shall be no more than 6,720,000 in aggregate. The FPA Sellers may not beneficially own greater than 9.9% of issued and outstanding Shares following the Mergers as per the Amended and Restated Business Combination Agreement. The key terms of the forward contracts are as follows: ● The FPA Sellers can terminate the transaction following the Optional Early Termination (“OET”) Date which shall specify the quantity by which the number of shares is to be reduced (such quantity, the “Terminated Shares”). Seller shall terminate the transaction in respect of any shares sold on or prior to the maturity date. The counterparty is entitled to an amount from the seller equal to the number of terminated shares multiplied by a reset price. The reset price is initially $10.56 (the “Initial Price”) and is subject to a $5.00 floor. ● The FPA contains multiple settlement outcomes. Per the terms of the agreements, the FPAs will (1) settle in cash in the event the Company is due cash upon settlement from the FPA Sellers or (2) settle in either cash or shares, at the discretion of the Company, should the settlement amount adjustment exceed the settlement amount. Should the Company elect to settle via shares, the equity will be issued in Complete Solaria Common Stock, with a per share price based on the volume-weighted average price (“VWAP”) Price over 15 scheduled trading days. The magnitude of the settlement is based on the Settlement Amount, an amount equal to the product of: (1) Number of shares issued to the FPA Seller pursuant to the FPA, less the number of Terminated Shares multiplied by (2) the VWAP Price over the valuation period. The Settlement amount will be reduced by the Settlement Adjustment, an amount equal to the product of (1) Number of shares in the Pricing Date Notice, less the number of Terminated Shares multiplied by $2.00. ● The Settlement occurs as of the Valuation Date, which is the earlier to occur of (a) the date that is two years after the date of the Closing Date of the Mergers (b) the date specified by Seller in a written notice to be delivered to Counterparty at Seller’s discretion (which Valuation Date shall not be earlier than the day such notice is effective) after The Company entered into four separate FPAs, three of which, associated with the obligation to issue 6,300,000 Shares, were entered into prior to the closing of the Mergers. Upon signing the FPAs, the Company incurred an obligation to issue a fixed number of shares to the FPA Sellers contingent upon the closing of the Mergers in addition to the terms and conditions associated with the settlement of the FPAs. The Company accounted for the contingent obligation to issue shares in accordance with ASC 815, Derivatives and Hedging Additionally, in accordance with ASC 480, Distinguishing Liabilities from Equity Through the date of issuance of the Complete Solaria Common Stock in satisfaction of the Company’s obligation to issue shares around the closing of the Mergers, the Company recorded $35.5 million to other income (expense), net associated with the issuance of 6,720,000 shares of Complete Solaria Common Stock in association with the FPAs. As of the closing of the Mergers and issuance of the Complete Solaria Common Stock underlying the FPAs, the fair value of the prepaid FPAs was an asset balance of $0.1 million and was recorded on the Company’s consolidated balance sheets and within other income (expense), net on the consolidated statements of operations and comprehensive loss. Subsequently, the change of fair value of the forward purchase liability amounted to an expense of $3.9 million for the fiscal year ended December 31, 2023. As of December 31, 2023, the forward purchase liabilities amounted to $3.8 million. On December 18, 2023, the Company and the FPA Sellers entered into separate amendments to the FPA (the “Amendments”). The Amendments lower the reset floor price of each FPA from $5.00 to $3.00 and allow the Company to raise up to $10.0 million of equity from existing stockholders without triggering certain anti-dilution provisions contained in the FPA; provided, the insiders pay a price per share for their initial investment equal to the closing price per share as quoted on the Nasdaq on the day of purchase; provided, further, that any subsequent investments are made at a price per share equal to the greater of (a) the closing price per share as quoted by Nasdaq on the day of the purchase or (b) the amount paid in connection with the initial investment.

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	3 Months Ended	12 Months Ended
Prepaid Expenses and Other Current Assets	Mar. 31, 2024	Dec. 31, 2023
Prepaid Expenses and Other Current Assets [Abstract]
Prepaid Expenses and Other Current Assets	(6) Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consist of the following (in thousands): As of March 31, December 31, Deferred commissions $ 5,098 $ 4,185 Inventory deposits - 616 Other 678 1,016 Total prepaid expenses and other current assets $ 5,776 $ 5,817	(7) Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consist of the following (in thousands): As of December 31, 2023 2022 Inventory deposits $ 616 $ 6,255 Prepaid sales commissions 4,185 2,838 Other 1,016 978 Total prepaid expenses and other current assets $ 5,817 $ 10,071

Divestiture

Divestiture	3 Months Ended	12 Months Ended
Divestiture	Mar. 31, 2024	Dec. 31, 2023
Divestiture [Abstract]
Divestiture	(7) Divestiture Discontinued operations As previously described in Note 1 – Organization, on August 18, 2023, the Company entered into a Non-Binding Letter of Intent to sell certain of Complete Solaria’s North American solar panel assets, inclusive of intellectual property and customer contracts, to Maxeon. Under the terms of the Disposal Agreement, Maxeon agreed to acquire certain assets and employees of Complete Solaria. The Company determined that this divestiture represented a strategic shift in the Company’s business and qualified as a discontinued operation. In October 2023, the Company completed the sale of its solar panel business to Maxeon, pursuant to the terms of the Asset Purchase Agreement Disposal Agreement. The components of amounts reflected in the unaudited condensed consolidated statements of operations and comprehensive loss related to discontinued operations are presented in the table, as follows (in thousands): Thirteen-Weeks Ended April 2, Revenues $ 18,721 Cost of revenues 19,479 Gross loss (758 ) Operating expenses: Sales and marketing 2,866 General and administrative 4,185 Total operating expenses 7,051 Loss from discontinued operations (7,809 ) Other income (expense), net — Loss from discontinued operations before income taxes (7,809 ) Income tax benefit 4 Net loss from discontinued operations $ (7,805 )	(8) Divestiture Discontinued operations As previously described in Note 1 – Organization, on August 18, 2023, the Company entered into a Non-Binding Letter of Intent to sell certain of Complete Solaria’s North American solar panel assets, inclusive of intellectual property and customer contracts, to Maxeon. In October 2023, the Company completed the sale of its solar panel business to Maxeon, pursuant to the terms of the Asset Purchase Agreement Disposal Agreement. Under the terms of the Disposal Agreement, Maxeon agreed to acquire certain assets and employees of Complete Solaria. The Company determined that this divestiture represented a strategic shift in the Company’s business and qualified as a discontinued operation. Accordingly, the results of operations and cash flows relating to Solaria have been reflected as discontinued operations in the consolidated statements of operations and comprehensive loss for the fiscal year ended December 31, 2023 and the consolidated statements of cash flows for the fiscal year ended December 31, 2023. Components of amounts reflected in the consolidated statements of operations and comprehensive loss related to discontinued operations are presented in the table, as follows (in thousands): Fiscal year ended December 31, Revenues $ 29,048 Cost of revenues 30,609 Gross loss (1,561 ) Operating expenses: Sales and marketing 6,855 General and administrative 17,472 Total operating expenses 24,327 Loss from discontinued operations (25,888 ) Other income, net 31 Loss from discontinued operations before income taxes (25,857 ) Income tax benefit 4 Loss from discontinued operations, net of tax (25,853 ) Impairment loss from discontinued operations (147,505 ) Net loss from discontinued operations $ (173,358 )

Property and Equipment, Net

Property and Equipment, Net	3 Months Ended	12 Months Ended
Property and Equipment, Net	Mar. 31, 2024	Dec. 31, 2023
Property and Equipment, Net [Abstract]
Property and Equipment, Net	(8) Property and Equipment, Net Property and equipment, net consists of the following (in thousands, except year data): Estimated As of Useful Lives March 31, December 31, Developed software 5 $ 7,529 $ 6,993 Manufacturing equipment 3 131 131 Furniture and equipment 3 90 96 Leasehold improvements 5 708 708 Total property and equipment 8,464 7,928 Less: accumulated depreciation and amortization (3,969 ) (3,611 ) Total property and equipment, net $ 4,495 $ 4,317 Depreciation and amortization expense from continuing operations totaled $0.4 million and $0.2 million for the thirteen-week periods ended March 31, 2024 and April 2, 2023.	(9) Property and Equipment, Net Property and equipment, net consist of the following (in thousands, except year data): Estimated As of December 31, (Years) 2023 2022 Developed software 5 $ 6,993 $ 5,054 Manufacturing equipment 3 131 102 Furniture and equipment 3 96 90 Leasehold improvements 5 708 708 Total property and equipment 7,928 5,954 Less: accumulated depreciation and amortization (3,611 ) (2,478 ) Total property and equipment, net $ 4,317 $ 3,476 Depreciation and amortization expense on tangible assets totaled $0.9 million and $0.6 million for the fiscal years ended December 31, 2023 and 2022. There were no

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	3 Months Ended	12 Months Ended
Accrued Expenses and Other Current Liabilities	Mar. 31, 2024	Dec. 31, 2023
Accrued Expenses and Other Current Liabilities [Abstract]
Accrued Expenses and Other Current Liabilities	(9) Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consist of the following (in thousands): As of March 31, December 31, Accrued compensation and benefits $ 3,715 $ 3,969 Customer deposits 296 544 Uninvoiced contract costs 80 671 Accrued term loan and revolving loan amendment and final payment fees 2,400 2,400 Accrued legal settlements 7,700 7,700 Accrued taxes 930 931 Accrued rebates and credits 32 677 Operating lease liabilities, current 548 607 Accrued warranty, current 1,449 1,433 Other accrued liabilities 7,743 8,938 Total accrued expenses and other current liabilities $ 24,893 $ 27,870	(10) Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consist of the following (in thousands): As of December 31, 2023 2022 Accrued compensation and benefits $ 3,969 $ 3,940 Customer deposits 544 930 Uninvoiced contract costs 671 1,914 Inventory received but not invoiced – 972 Accrued term loan and revolving loan amendment and final payment fees 2,400 2,400 Accrued legal settlements 7,700 1,853 Accrued taxes 931 1,245 Accrued rebates and credits 677 1,076 Operating lease liabilities, current 607 958 Accrued warranty, current 1,433 767 Other accrued liabilities 8,938 3,775 Total accrued expenses and other current liabilities $ 27,870 $ 19,830

Other Income, Net

Other Income, Net	3 Months Ended	12 Months Ended
Other Income, Net	Mar. 31, 2024	Dec. 31, 2023
Other Income, Net [Abstract]
Other Income, Net	(10) Other Income, Net Other expense, net consists of the following (in thousands): Thirteen-Weeks March 31, April 2, Change in fair value of redeemable convertible preferred stock warrant liability $ 1,305 $ 209 Change in fair value of Carlyle warrants 6,429 — Change in fair value of FACT public, private placement and working capital warrants (489 ) — Change in fair value of forward purchase agreement liabilities (1) (5,578 ) — Loss on discontinued Solaria business and other, net (148 ) 108 Total other income, net $ 1,519 $ 317 (1) Includes $4.7 million and zero of other expense for the thirteen-weeks ended March 31, 2024 and April 2, 2023, respectively, for forward purchase agreements entered into with related parties.	(12) Other Expense, Net Other expense, net consist of the following (in thousands): Fiscal Years Ended 2023 2022 Change in fair value of redeemable convertible preferred stock warrant liability $ 8,513 $ – Change in fair value of Carlyle warrants 14,373 – Change in fair value of warrant liabilities – (5,211 ) Change in fair value of FACT public, private placement and working capital warrants 6,424 – Gain on extinguishment of convertible notes and SAFE agreements (1) – 3,235 Loss on sale of equity securities (4,154 ) – Loss on CS Solis debt extinguishment (10,338 ) – Bonus shares issued in connection with the Mergers (2) (2,394 ) – Issuance of forward purchase agreements (3) 76 – Change in fair value of forward purchase agreement liabilities (4) (3,906 ) – Loss on issuance of shares in connection with the forward purchase agreements (5) (35,490 ) – Loss on discontinued Solaria business and other, net (2,966 ) 118 Total other expense, net $ (29,862 ) $ (1,858 ) (1) Includes zero and $1.4 million of other income for the fiscal years ended December 31, 2023 and 2022, respectively, recognized upon the conversion of related party convertible notes and SAFEs. (2) Includes $0.7 million of other expense for the fiscal year ended December 31, 2023 for bonus shares issued to related parties in connection with the Mergers. (3) Includes $0.4 million of other income for the fiscal year ended December 31, 2023 for forward purchase agreements entered into with related parties. (4) Includes $9.1 million of other expense for the fiscal year ended December 31, 2023 for forward purchase agreements entered into with related parties. (5) Includes $30.7 million of other expense the fiscal year ended December 31, 2023 for shares issued to related parties in connection with the forward purchase agreements.

Common Stock

Common Stock	3 Months Ended	12 Months Ended
Common Stock	Mar. 31, 2024	Dec. 31, 2023
Common Stock [Abstract]
Common Stock	(11) Common Stock The Company has authorized the issuance of 1,000,000,000 shares of common stock and 10,000,000 shares of preferred stock as of March 31, 2024. No Common Stock Purchase Agreements On December 18, 2023, the Company entered into separate common stock purchase agreements (the “Purchase Agreements”) with the Rodgers Massey Freedom and Free Markets Charitable Trust and the Rodgers Massey Revocable Living Trust (each a “Purchaser”, and together, the “Purchasers”). Pursuant to the terms of the Purchase Agreements, each Purchaser purchased 1,838,235 shares of common stock of the Company, par value $0.0001, (the “Shares”), at a price per share of $1.36, representing an aggregate purchase price of $4,999,999.20. The Purchasers paid for the Shares in cash. Thurman J. Rodgers is a trustee of each Purchaser and is the Executive Chairman of the board of directors of the Company. The Company has reserved shares of common stock for issuance related to the following: As of Common stock warrants 27,637,266 Employee stock purchase plan 2,628,996 Stock options and RSUs, issued and outstanding 11,436,369 Stock options and RSUs, authorized for future issuance 3,850,462 Total shares reserved 45,553,093	(13) Common Stock The Company has authorized the issuance of 1,000,000,000 shares of common stock and 10,000,000 shares of preferred stock as of December 31, 2023. No Common Stock Purchase Agreements On December 18, 2023, the Company entered into separate common stock purchase agreements (the “Purchase Agreements”) with the Rodgers Massey Freedom and Free Markets Charitable Trust and the Rodgers Massey Revocable Living Trust (each a “Purchaser”, and together, the “Purchasers”). Pursuant to the terms of the Purchase Agreements, each Purchaser purchased 1,838,235 shares of common stock of the Company, par value $0.0001, (the “Shares”), at a price per share of $1.36, representing an aggregate purchase price of $4,999,999.20. The Purchasers paid for the Shares in cash. Thurman J. Rodgers is a trustee of each Purchaser and is the Executive Chairman of the board of directors of the Company. The Company has reserved shares of common stock for issuance related to the following: As of Common stock warrants 27,637,266 Employee stock purchase plan 2,628,996 Stock options and RSUs, issued and outstanding 11,774,743 Stock options and RSUs, authorized for future issuance 3,850,462 Total shares reserved 45,891,467

Warrants

Warrants	3 Months Ended	12 Months Ended
Warrants	Mar. 31, 2024	Dec. 31, 2023
Warrants [Abstract]
Warrants	(12) Warrants Liability-classified warrants As of March 31, December 31, 2024 2023 Carlyle warrants $ 3,086 $ 9,515 Replacement warrants 5 1,310 Public warrants 437 167 Private placements warrants 318 122 Working capital warrants 36 13 $ 3,882 $ 11,127 Carlyle Warrants In February 2022, as part of a debt financing from Carlyle (Refer to Note 13 – Borrowing Arrangements), the Company issued a warrant to purchase 2,886,952 shares of common stock in conjunction with long-term debt issued to Carlyle (“CS Solis Debt”). The warrant contained two tranches, the first of which is immediately exercisable for 1,995,879 shares. The second tranche, which was determined to be a separate unit of account, expired on December 31, 2022 prior to becoming exercisable. In December 2023, Carlyle was issued an additional warrant to purchase an additional 2,190,604 shares of the Company’s common stock related to an anti-dilution provision within the CS Solis Debt that provides for such additional warrants under such circumstances as provided within the CS Solis Debt. At issuance, the relative fair value of the warrant was determined to be $3.4 million using the Black-Scholes model with the following weighted average assumptions: expected term of 7 years; expected volatility of 73.0%; risk-free interest rate of 1.9%; and no In July 2023, and in connection with the closing of the Mergers, the Carlyle debt and warrants were modified. Based on the exchange ratio included in the Mergers, the 1,995,879 outstanding warrants to purchase Legacy Complete Solaria Common Stock prior to modification were exchanged into warrants to purchase 1,995,879 shares of Complete Solaria Common Stock. As part of the modification, the warrant, which expires on July 18, 2030, provides Carlyle with the right to purchase shares of Complete Solaria Common Stock based on (a) the greater of (i) 1,995,879 shares and (ii) the number of shares equal to 2.795% of Complete Solaria’s issued and outstanding shares of common stock, on a fully-diluted basis; plus (b) on and after the date that is ten (10) days after the date of the agreement, an additional 350,000 shares; plus (c) on and after the date that is thirty (30) days after the date of the agreement, if the original investment amount has not been repaid, an additional 150,000 shares; plus (d) on and after the date that is ninety (90) days after the date of the agreement, if the original investment amount has not been repaid, an additional 250,000 shares, in each case, of Complete Solaria Common Stock at a price of $0.01 per share. Of the additional warrants that become exercisable after the modification, the tranches of 350,000 warrants vesting ten days after the date of the agreement and 150,000 warrants vesting thirty days after the date of the agreement are exercisable as of December 31, 2023. The modification of the warrant resulted in the reclassification of previously equity-classified warrants to liability classification, which was accounted for in accordance with ASC 815 and ASC 718, Compensation – Stock Compensation no Series D-7 Warrants (Converted to common stock warrants “Replacement Warrants”) In November 2022, the Company issued warrants to purchase 656,630 shares of Series D-7 preferred stock (the “Series D-7 warrants”) in conjunction with the Business Combination. The warrant contains two tranches. The first tranche of 518,752 shares of Series D-7 preferred stock is exercisable at an exercise price of $2.50 per share upon consummation of a merger transaction, or at an exercise price of $2.04 per share upon remaining private and has an expiration date of April 2024. The second tranche of 137,878 shares of Series D-7 preferred stock is exercisable at an exercise price of $5.00 per share upon consummation of a merger transaction, or at an exercise price of $4.09 per share upon remaining private and has an expiration date of April 2024. The fair value of the Series D-7 warrants was $7.8 million as of December 31, 2022 and $2.4 million as of July 18, 2023 when the warrants were reclassified from redeemable convertible preferred stock warrant liability to additional paid-in capital, as the exercise price of the warrants is fixed at $2.50 per share of Complete Solaria Common Stock for the first tranche and $5.00 per share of Complete Solaria Common Stock for the second tranche upon the closing of the Mergers. In October 2023, the Company entered into an Assignment and Acceptance Agreement (“Assignment Agreement”), (Refer to Note 13 – Borrowings and SAFE Agreements). In connection with the Assignment Agreement, the Company also entered into the First Amendment to Warrant to Purchase Stock Agreements with the holders of the Series D-7 warrants. Pursuant to the terms of the agreement, the warrants to purchase 1,376,414 shares of Series D-7 preferred stock converted into warrants to purchase 656,630 shares of common stock, the Replacement Warrants. As a result of the warrant amendment, the Company reclassified the Replacement Warrants from equity to liability. The Replacement Warrants were remeasured to their fair value on the amendment effective date, and the Company has recorded subsequent changes in fair value in other income (expense), net on its unaudited condensed consolidated statements of operations and comprehensive loss. The Replacement Warrants remain outstanding as of March 31, 2024. Public, Private Placement, and Working Capital Warrants In conjunction with the Mergers, Complete Solaria, as accounting acquirer, was deemed to assume 6,266,667 warrants to purchase FACT Class A Ordinary Shares that were held by the sponsor at an exercise price of $11.50 (“Private Placement Warrants”) and 8,625,000 warrants to purchase FACT’s shareholders FACT Class A Ordinary Shares at an exercise price of $11.50 (“Public Warrants”). Subsequent to the Mergers, the Private Placement Warrants and Public Warrants are exercisable for shares of Complete Solaria Common Stock and meet liability classification requirements since the warrants may be required to be settled in cash under a tender offer. In addition, the Private Placement Warrants are potentially subject to a different settlement amount as a result of being held by the Sponsor which precludes the Private Placement Warrants from being considered indexed to the entity’s own stock. Therefore, these warrants are classified as liabilities on the Company’s unaudited condensed consolidated balance sheets. The Company determined the Public and Private warrants to be classified as a liability and fair valued the warrants on the issuance date using the publicly available price for the warrants of $6.7 million. The fair value of these warrants was $0.8 million as of March 31, 2024, and the Company recorded the change in fair value of $0.5 million in other income (expense), net in the unaudited condensed consolidated statements of operations and comprehensive loss for the thirteen-weeks ended March 31, 2024. Additionally, at the closing of the Mergers, the Company issued 716,668 Working Capital warrants, which have identical terms as the Private Placement Warrants to the sponsor in satisfaction of certain liabilities of FACT. The warrants were fair valued at $0.3 million upon the closing of the Mergers, which was recorded in warrant liability on the unaudited condensed consolidated balance sheets. As of March 31, 2024, the Working Capital warrants had a fair value of $0.03 million, and the Company recorded the change in fair value of $0.02 million as other income (expense), net on the unaudited condensed consolidated statements of operations and comprehensive loss. Equity Classified Warrants Series B Warrants (Converted to Common Stock Warrants) In February 2016, the Company issued a warrant to purchase 5,054 shares of Series B preferred stock (the “Series B warrant”) in connection with a 2016 credit facility. The Series B warrant is immediately exercisable at an exercise price of $4.30 per share and has an expiration date of February 2026. The relative fair value of the Series B warrant at issuance was recorded as a debt issuance cost within other non-current liabilities upon issuance. The fair value of the Series B warrant was less than $0.1 million as of December 31, 2022 and as of July 18, 2023, when the Series B warrant was reclassified from warrant liability to additional paid-in capital, upon the warrant becoming exercisable into shares of Complete Solaria Common Stock upon the close of the Mergers. Prior to its reclassification from equity to a liability during 2023, the changes in fair value were recorded in other income (expense), net on the accompanying unaudited condensed consolidated statements of operations and comprehensive loss for the thirteen-weeks ended April 2, 2023. Series C Warrants (Converted to Common Stock Warrants) In July 2016, the Company issued a warrant to purchase 148,477 shares of Series C preferred stock (the “Series C warrant”) in connection with the Series C financing. The Series C warrant agreement also provided for an additional number of Series C shares calculated on a monthly basis commencing on June 2016 based on the principal balance outstanding of the notes payable outstanding. The maximum number of shares exercisable under the Series C warrant agreement is 482,969 shares of Series C preferred stock. The Series C warrant was immediately exercisable at an exercise price of $1.00 per share and has an expiration date of July 2026. The relative fair value of the Series C warrant at issuance was recorded as Series C preferred stock issuance costs and redeemable convertible preferred stock warrant liability and changes in the fair value of the warrant were recorded in other income (expense), net on the accompanying unaudited condensed consolidated statements of operations and comprehensive loss for the thirteen-weeks ended April 2, 2023. The fair value of the Series C warrant was $2.3 million as of July 18, 2023, when the Series B warrant was reclassified from redeemable convertible preferred stock warrant liability to additional paid-in capital, upon the warrant becoming exercisable into shares of Complete Solaria Common Stock. Series C-1 Warrants (Converted to Common Stock Warrants) In January 2020, the Company issued a warrant to purchase 173,067 shares of common stock in conjunction with the Series C-1 preferred stock financing. The warrant is immediately exercisable at an exercise price of $0.01 per share and has an expiration date of January 2030. The warrant remains outstanding as of March 31, 2024. At issuance, the relative fair value of the warrant was determined to be $0.1 million using the Black-Scholes model with the following weighted average assumptions: expected term of 10 years; expected volatility of 62.5%; risk-free interest rate of 1.5%; and no SVB Common Stock Warrants In May and August 2021, the Company issued warrants to purchase 2,473 and 2,525 shares of common stock, respectively, in conjunction with the Fifth and Sixth Amendments to the Loan and Security Agreement (“Loan Agreement”) with Silicon Valley Bank (“SVB”). The warrants are immediately exercisable at exercise prices of $0.38 and $0.62 per share, respectively, and have expiration dates in 2033. The warrants remain outstanding as of March 31, 2024. At issuance, the relative fair value of the warrants was determined to be less than $0.1 million in aggregate using the Black-Scholes model with the following weighted average assumptions: expected term of 12 years; expected volatility of 73.0%; risk-free interest rate of 1.7% and 1.3% for the May and August 2021 warrants, respectively; and no Promissory Note Common Stock Warrants In October 2021, the Company issued a warrant to purchase 24,148 shares of common stock in conjunction with the issuance of a short-term promissory note. The warrant is immediately exercisable at an exercise price of $0.01 per share and has an expiration date of October 2031. The warrant remains outstanding as of March 31, 2024. At issuance, the relative fair value of the warrant was determined to be less than $0.1 million using the Black-Scholes model with the following weighted average assumptions: expected term of 10 years; expected volatility of 73.0%; risk-free interest rate of 1.5%; and no November 2022 Common Stock Warrants In November 2022, the Company issued a warrant to a third-party service provider to purchase 78,962 shares of common stock in conjunction with the Business Combination. The warrant was immediately exercisable at an exercise price of $8.00 per share and had an expiration date of April 2024. In May 2023, the Company amended the warrant, modifying (i) the shares of common stock to be purchased to 31,680, (ii) the exercise price to $0.01, and (iii) the expiration date to the earlier of October 2026 or the closing of an IPO. The impact of the modification was not material to the unaudited condensed consolidated financial statements. At issuance and upon the modification, the relative fair value of the warrant was determined to be $0.1 million using the Black-Scholes model with the following weighted average assumptions: expected term of 1.5 years; expected volatility of 78.5%; risk-free interest rate of 4.7%; and no July 2023 Common Stock Warrants In July 2023, the Company issued a warrant to a third-party service provider to purchase 38,981 shares of the Company’s common stock in exchange for services provided in obtaining financing at the Closing of the Mergers. The warrant is immediately exercisable at a price of $0.01 per share and has an expiration date of July 2028. At issuance, the fair value of the warrant was determined to be $0.2 million, based on the intrinsic value of the warrant and the $0.01 per share exercise price. As the warrant is accounted for as an equity issuance cost, the warrant is recorded within additional paid-in capital on the unaudited condensed consolidated balance sheets. The warrant is not remeasured in future periods as it meets the conditions for equity classification. Warrant Consideration In July 2023, in connection with the Mergers, the Company issued 6,266,572 warrants to purchase Complete Solaria Common Stock to holders of Legacy Complete Solaria Redeemable Convertible Preferred Stock, Legacy Complete Solaria Common Stock. The exercise price of the common stock warrants is $11.50 per share and the warrants expire 10 years from the date of the Mergers. The warrant consideration was issued as part of the close of the Mergers and was recorded within additional paid-in capital, net of the issuance costs of the Mergers. As of March 31, 2024, all warrants issued as warrant consideration remain outstanding.	(14) Warrants Series B Warrants (Converted to Common Stock Warrants) In February 2016, the Company issued a warrant to purchase 5,054 shares of Series B preferred stock (the “Series B warrant”) in connection with a 2016 credit facility. The Series B warrant is immediately exercisable at an exercise price of $4.30 per share and has an expiration date of February 2026. The fair value of the Series B warrant was less than $0.1 million as of December 31, 2022 and as of July 18, 2023, when the Series B warrant was reclassified from warrant liability to additional paid-in capital, as the warrant is exercisable into shares of Complete Solaria Common Stock upon the close of the Mergers. The relative fair value of the Series B warrant at issuance was recorded as a debt issuance cost within other non-current liabilities on the accompanying consolidated balance sheets, and changes in fair value have been recorded in other income (expense), net on the accompanying consolidated statements of operations and comprehensive loss for the fiscal years ended December 31, 2023 and 2022. Series C Warrants (Converted to Common Stock Warrants) In July 2016, the Company issued a warrant to purchase 148,477 shares of Series C preferred stock (the “Series C warrant”) in connection with the Series C financing. The Series C warrant agreement also provided for an additional number of Series C shares calculated on a monthly basis commencing on June 2016 based on the principal balance outstanding of the notes payable outstanding. The maximum number of shares exercisable under the Series C warrant agreement is 482,969 shares of Series C preferred stock. The Series C warrant was immediately exercisable at an exercise price of $1.00 per share and has an expiration date of July 2026. The fair value of the Series C warrant was $6.3 million as of December 31, 2022. The fair value of the Series C warrant was $2.3 million as of July 18, 2023, when the Series B warrant was reclassified from redeemable convertible preferred stock warrant liability to additional paid-in capital, as the warrant is exercisable into shares of Complete Solaria Common Stock upon the close of the Mergers. The relative fair value of the Series C warrant at issuance was recorded as Series C preferred stock issuance costs and redeemable convertible preferred stock warrant liability on the accompanying consolidated balance sheets, and changes in fair value have been recorded in other income (expense), net on the accompanying consolidated statements of operations and comprehensive loss for the fiscal years ended December 31, 2023 and 2022. Series C-1 Warrants (Converted to Common Stock Warrants) In January 2020, the Company issued a warrant to purchase 173,067 shares of common stock in conjunction with the Series C-1 preferred stock financing. The warrant is immediately exercisable at an exercise price of $0.01 per share and has an expiration date of January 2030. The warrant remains outstanding as of December 31, 2023. At issuance, the relative fair value of the warrant was determined to be $0.1 million using the Black-Scholes model with the following weighted average assumptions: expected term of 10 years; expected volatility of 62.5%; risk-free interest rate of 1.5%; and no Carlyle Warrants In February 2022, as part of a debt financing from Carlyle (refer to Note 15 – Borrowing Arrangements), the Company issued a warrant to purchase 2,886,952 shares of common stock in conjunction with the redeemable investment in CS Solis. The warrant contained two tranches, the first of which is immediately exercisable for 1,995,879 shares. The second tranche, which was determined to be a separate unit of account, was exercisable upon a subsequent investment from Carlyle in CS Solis. No subsequent investment was made and the investment period expired on December 31, 2022 and the second tranche of warrants expired prior to becoming exercisable. The vested warrant had an exercise price of $0.01 per share and had an expiration date of February 2029. At issuance, the relative fair value of the warrant was determined to be $3.4 million using the Black-Scholes model with the following weighted average assumptions: expected term of 7 years; expected volatility of 73.0%; risk-free interest rate of 1.9%; and no In July 2023, and in connection with the closing of the Mergers, the Carlyle debt and warrants were modified. Based on the exchange ratio included in the Mergers, the 1,995,879 outstanding warrants to purchase Legacy Complete Solaria Common Stock prior to modification were exchanged into warrants to purchase 1,995,879 shares of Complete Solaria Common Stock. As part of the modification, the warrant, which expires on July 18, 2030, provides Carlyle with the right to purchase shares of Complete Solaria Common Stock based on (a) the greater of (i) 1,995,879 shares and (ii) the number of shares equal to 2.795% of Complete Solaria’s issued and outstanding shares of common stock, on a fully-diluted basis; plus (b) on and after the date that is ten (10) days after the date of the agreement, an additional 350,000 shares; plus (c) on and after the date that is thirty (30) days after the date of the agreement, if the original investment amount has not been repaid, an additional 150,000 shares; plus (d) on and after the date that is ninety (90) days after the date of the agreement, if the original investment amount has not been repaid, an additional 250,000 shares, in each case, of Complete Solaria Common Stock at a price of $0.01 per share. Of the additional warrants that become exercisable after the modification, the tranches of 350,000 warrants vesting ten days after the date of the agreement and 150,000 warrants vesting thirty days after the date of the agreement are exercisable as of December 31, 2023. The modification of the warrant resulted in the reclassification of previously equity classified warrants to liability classification, which was accounted for in accordance with ASC 815 and ASC 718, Compensation – Stock Compensation no Series D-7 Warrants (Converted to Common Stock Warrants) In November 2022, the Company issued warrants to purchase 656,630 shares of Series D-7 preferred stock (the “Series D-7 warrants”) in conjunction with the Business Combination. The warrant contains two tranches. The first tranche of 518,752 shares of Series D-7 preferred stock is exercisable at an exercise price of $2.50 per share upon consummation of a merger transaction, or at an exercise price of $2.04 per share upon remaining private and has an expiration date of April 2024. The second tranche of 137,878 shares of Series D-7 preferred stock is exercisable at an exercise price of $5.00 per share upon consummation of a merger transaction, or at an exercise price of $4.09 per share upon remaining private and has an expiration date of April 2024. The fair value of the Series D-7 warrants was $7.8 million as of December 31, 2022 and $2.4 million as of July 18, 2023 when the warrants were reclassified from redeemable convertible preferred stock warrant liability to additional paid-in capital, as the exercise price of the warrants is fixed at $2.50 per share of Complete Solaria Common Stock for the first tranche and $5.00 per share of Complete Solaria Common Stock for the second tranche upon the closing of the Mergers. In October 2023, the Company entered into an Assignment and Acceptance Agreement (“Assignment Agreement”), (refer to Note 15 – Borrowing Arrangements). In connection with the Assignment Agreement, the Company also entered into the First Amendment to Warrant to Purchase Stock Agreements with the holders of the Series D-7 warrants. Pursuant to the terms of the agreement, the warrants to purchase 1,376,414 shares of Series D-7 preferred stock converted into warrants to purchase 656,630 shares of common stock (the “replacement warrants”). As a result of the warrant amendment, the Company reclassified the replacement warrants from equity to liability. The replacement warrants were remeasured to the fair value on the amendment effective date and the Company will record subsequent changes in fair value in other income (expense), net on its condensed consolidated statements of operations and comprehensive loss. The Series D-7 Warrants remain outstanding as of December 31, 2023. November 2022 Common Stock Warrants In November 2022, the Company issued a warrant to a third-party service provider to purchase 78,962 shares of common stock in conjunction with the Business Combination. The warrant was immediately exercisable at an exercise price of $8.00 per share and had an expiration date of April 2024. In May 2023, the Company amended the warrant, modifying the shares of common stock to be purchased to 31,680, the exercise price to $0.01, and the expiration date to the earlier of October 2026 or the closing of an IPO. The impact of the modification was not material to the consolidated financial statements. At issuance and upon the modification, the relative fair value of the warrant was determined to be $0.1 million using the Black-Scholes model with the following weighted average assumptions: expected term of 1.5 years; expected volatility of 78.5%; risk-free interest rate of 4.7%; and no dividend yield. The fair value of the warrant was recorded within additional paid-in capital on the consolidated balance sheets. The warrant is not remeasured in future periods as it meets the conditions for equity classification. Upon the Closing of the Mergers, the warrant was net exercised into 31,680 shares of Complete Solaria Common Stock. July 2023 Common Stock Warrants In July 2023, the Company issued a warrant to a third-party service provider to purchase 38,981 shares of common stock in exchange for services provided in obtaining financing at the Closing of the Mergers. The warrant is immediately exercisable at a price of $0.01 per share and has an expiration date of July 2028. At issuance, the fair value of the warrant was determined to be $0.2 million, based on the intrinsic value of the warrant and the $0.01 per share exercise price. As the warrant is accounted for as an equity issuance cost, the warrant is recorded only within additional paid-in capital on the consolidated balance sheets. The warrant is not remeasured in future periods as it meets the conditions for equity classification. Warrant Consideration In July 2023, in connection with the Mergers, the Company issued 6,266,572 warrants to purchase Complete Solaria Common Stock to holders of Legacy Complete Solaria Redeemable Convertible Preferred Stock, Legacy Complete Solaria Common Stock. The exercise price of the common stock warrants is $11.50 per share and the warrants expire 10 years from the date of the Mergers. The warrant consideration was issued as part of the close of the Mergers and was recorded within additional paid-in capital, net of the issuance costs of the Mergers. As of December 31, 2023, all warrants issued as warrant consideration remain outstanding. Public, Private Placement, and Working Capital Warrants In conjunction with the Mergers, Complete Solaria, as accounting acquirer, was deemed to assume 6,266,667 warrants to purchase FACT Class A Ordinary Shares that were held by the sponsor at an exercise price of $11.50 (“Private Placement Warrants”) and 8,625,000 warrants to purchase FACT’s shareholders FACT Class A Ordinary Shares at an exercise price of $11.50 (“Public Warrants”). Subsequent to the Mergers, the Private Placement Warrants and Public Warrants are exercisable for shares of Complete Solaria Common Stock and meet liability classification requirements since the warrants may be required to be settled in cash under a tender offer. In addition, Private Placement Warrants are potentially subject to a different settlement amount as a result of being held by the Sponsor which precludes the Private Placement Warrants from being considered indexed to the entity’s own stock. Therefore, these warrants are classified as liabilities on the consolidated balance sheets. The Company determined the Public and Private warrants to be classified as a liability and fair valued the warrants on the issuance date using the publicly available price for the warrants of $6.7 million. The fair value of these warrants was $0.3 million as of December 31, 2023, and the Company recorded the change in fair value of $6.4 million in other income (expense), net in the consolidated statements of operations and comprehensive loss for the fiscal year ended December 31, 2023. Additionally, at the closing of the Mergers, the Company issued 716,668 Working Capital warrants, which have identical terms as the Private Placement Warrants to the sponsor in satisfaction of certain liabilities of FACT. The warrants were fair valued at $0.3 million upon the closing of the Mergers, which was recorded in warrant liability on the consolidated balance sheets. As of December 31, 2023, the Working Capital warrants had a fair value of $0.01 million, and the Company recorded the change in fair value of $0.1 million as other income (expense), net on the consolidated statements of operations and comprehensive loss.

Borrowings and SAFE Agreements

Borrowings and SAFE Agreements	3 Months Ended	12 Months Ended
Borrowings and SAFE Agreements	Mar. 31, 2024	Dec. 31, 2023
Borrowings and SAFE Agreements [Abstract]
Borrowings and SAFE Agreements	(13) Borrowings and SAFE Agreements The Company’s borrowings consisted of the following (in thousands): As of March 31, December 31, 2024 2023 2018 Bridge Notes $ 11,376 $ 11,031 Revolver Loan 5,290 5,168 Secured Credit Facility 12,699 12,158 Polar Settlement Agreement — 300 Total Notes payable 29,365 28,657 Debt in CS Solis 35,840 33,280 Total notes payable and convertible notes, net 65,205 61,937 Less current portion (65,205 ) (61,937 ) Notes payable and convertible notes, net of current portion $ — $ — Notes Payable 2018 Bridge Notes In December 2018, Solaria Corporation issued senior subordinated convertible secured notes (“2018 Notes”) totaling approximately $3.4 million in exchange for cash. The notes bear interest at the rate of 8% per annum and the investors are entitled to receive twice the face value of the 2018 Notes at maturity. The 2018 Notes are secured by substantially all of the assets of Solaria Corporation. In 2021, the 2018 Notes were amended extending the maturity date to December 13, 2022. In connection with the 2021 amendment, Solaria had issued warrants to purchase shares of Series E-1 redeemable convertible preferred stock of Solaria. The warrants were exercisable immediately in whole or in part at and expire on December 13, 2031. As part of the Business Combination with Complete Solar, all the outstanding warrants issued to the lenders were assumed by the parent company, Complete Solaria. The 2018 Notes are secured by substantially all of the assets of Complete Solaria. In December 2022, the Company entered into an amendment to the 2018 Bridge Notes extending the maturity date from December 13, 2022 to December 13, 2023, and the 2018 Notes remain outstanding as of March 31, 2024. In connection with the amendment, the 2018 Notes will continue to bear interest at 8% per annum and are entitled to an increased repayment premium from 110% to 120% of the principal and accrued interest at the time of repayment. The Company concluded that the amendment represented a troubled debt restructuring as the Company was experiencing financial difficulty, and the amended terms resulted in a concession to the Company. As the future undiscounted cash payments under the modified terms exceeded the carrying amount of the 2018 Notes on the date of modification, the modification was accounted for prospectively. The incremental repayment premium is being amortized to interest expense using the effective interest rate method. As of March 31, 2024 and December 31, 2023, the carrying value of the 2018 Notes was $11.4 million and $11.0 million, respectively. Interest expense recognized for the thirteen-week periods ended March 31, 2024 and April 2, 2023 was $0.3 million and $0.3 million, respectively. As of March 31, 2024, the carrying value of the 2018 Notes approximates their fair value. Revolver Loan In October 2020, Solaria entered into a loan agreement (“SCI Loan Agreement”) with Structural Capital Investments III, LP (“SCI”). The SCI Loan Agreement is comprised of two facilities, a term loan (the “Term Loan”) and a revolving loan (the “Revolving Loan”) (together “Original Agreement”) for $5.0 million each with a maturity date of October 31, 2023. Both the Term Loan and the Revolving Loan were fully drawn upon closing. The Term Loan was repaid prior to the acquisition of Solaria by Complete Solar and was not included in the Business Combination. The Revolving Loan has a term of thirty-six months, with the principal due at the end of the term and an annual interest rate of 7.75% or Prime rate plus 4.5%, whichever is higher. The SCI Loan Agreement requires the Company to meet certain financial covenants relating to the maintenance of specified restricted cash balance, achieve specified revenue targets and maintain specified contribution margins (“Financial Covenants”) over the term of the Revolving Loan. The Revolving Loan is collateralized by substantially all assets and property of the Company. In the years ended December 31, 2022 and December 31, 2021, Solaria entered into several Amended and Restated Loan and Security Agreements with SCI to forbear SCI from exercising any rights and remedies available to it as a result of the Company not meeting certain Financial Covenants required by the Original Agreement. As a result of these amendments changes were made to the Financial Covenants, and Solaria recorded a total of $1.9 million in amendment fees which amount was recorded in Other Liabilities, and this liability was included in the assumed liabilities for purchase price accounting. Solaria had historically issued warrants to purchase shares of Series E-1 redeemable convertible preferred stock of Solaria (“SCI Series E-1 warrants”). The warrants were fully exercisable in whole or in part at any time during the term of the Original agreement. As part of the Business Combination with Complete Solar, all the outstanding SCI Series E-1 warrants were assumed by the parent company, Complete Solaria. The Revolving Loan outstanding on the date of the Business Combination was fair valued at $5.0 million for the purpose of purchase price accounting. The Revolving Loan principal balance at March 31, 2024 and December 31, 2023 amounted to $5.3 million and $5.1 million, respectively. Interest expense recognized for the thirteen-week periods ended March 31, 2024 and April 2, 2023 was $0.1 million and $0.1 million, respectively. The Company was in compliance with all the Financial Covenants as of March 31, 2024. In October 2023, the Company entered into an Assignment Agreement whereby Structural Capital Investments III, LP assigned the SCI debt to Kline Hill Partners Fund LP, Kline Hill Partners IV SPV LLC, Kline Hill Partners Opportunity IV SPV LLC, (collectively “Kline Hill”) and Rodgers Massey Revocable Living Trust for a total purchase price of $5.0 million. The Company has identified this arrangement as a related party transaction, as discussed in Note 18 – Related Party Transactions. The SCI Revolving Loan continued to remain outstanding as of March 31, 2024 and is currently being renegotiated. On May 1, 2024, the Company entered into an agreement with Kline Hill that will cancel this obligation upon satisfaction of certain events. Refer to Note 19 - Subsequent Events for further details. Secured Credit Facility In December 2022, the Company entered into a secured credit facility agreement with Kline Hill Partners IV SPV LLC and Kline Hill Partners Opportunity IV SPV LLC (“Secured Credit Facility”). The Secured Credit Facility agreement allows the Company to borrow up to 70% of the net amount of its eligible vendor purchase orders with a maximum amount of $10.0 million at any point in time. The purchase orders are backed by relevant customer sales orders which serves as collateral. The amounts drawn under the Secured Credit Facility may be reborrowed provided that the aggregate borrowing does not exceed $20.0 million. The repayment under the Secured Credit Facility is the borrowed amount multiplied by 1.15x if repaid within 75 days and borrowed amount multiplied by 1.175x if repaid after 75 days. The Company may prepay any borrowed amount without premium or penalty. Under the original terms, the Secured Credit Facility agreement was due to mature in April 2023. The Company is in the process of amending the Secured Credit Facility agreement to extend its maturity date. At March 31, 2024, the balance outstanding was $12.7 million, including accrued financing cost of $5.0 million, and as of December 31, 2023, the balance outstanding was $12.2 million, including accrued financing cost of $4.5 million. The Company recognized interest expense of $0.5 million and $1.7 million related to the Secured Credit Facility during the thirteen-weeks ended March 31, 2024 and April 2, 2023, respectively. As of March 31, 2024, the total estimated fair value of the Secured Credit Facility approximated its carrying value. On May 1, 2024, the Company entered into an agreement with Kline Hill that will cancel this obligation upon satisfaction of certain events. Refer to Note 19 - Subsequent Events for further details. Polar Settlement Agreement In September 2023, in connection with the Mergers, the Company entered into a settlement and release agreement with Polar Multi-Strategy Master Fund (“Polar”) for the settlement of a working capital loan that had been made by Polar to the Sponsor, prior to the closing of the Mergers. The settlement agreement required the Company to pay Polar $0.5 million in ten equal monthly installments and did not accrue interest. As of December 31, 2023, the balance owed to Polar was $0.3 million all of which was paid in the period ended March 31, 2024. Debt in CS Solis As part of the Reorganization described in Note 1(a) Organization - Description of Business and Note 12 - Warrants, the Company received cash and recorded debt for an investment by Carlyle. The investment was made pursuant to a subscription agreement, under which Carlyle contributed $25.6 million in exchange for 100 Class B Membership Units of CS Solis and the Company contributed the net assets of Complete Solar, Inc. in exchange for 100 Class A Membership Units. The Class B Membership Units are mandatorily redeemable by the Company on the three-year anniversary of the effective date of the CS Solis amended and restated LLC agreement (February 14, 2025). The Class B Membership Units accrue interest that is payable upon redemption at a rate of 10.5% (which is structured as a dividend payable based on 25% of the investment amount measured quarterly), compounded annually, and subject to increases in the event the Company declares any dividends. In connection with the investment by Carlyle, the Company issued Carlyle a warrant to purchase 5,978,960 shares of the Company’s common stock at a price of $0.01 per share, of which, the purchase of 4,132,513 shares of the Company’s common stock is immediately exercisable. The Company has accounted for the mandatorily redeemable investment from Carlyle in accordance with ASC 480, Distinguishing Liabilities from Equity, and has recorded the investment as a liability, which was accreted to its redemption value under the effective interest method. The Company has recorded the warrants as a discount to the liability. Refer to Note 11 – Common Stock, for further discussion of the warrants issued in connection with the Class B Membership Units. On July 17 and July 18, 2023, and in connection with obtaining consent for the Mergers, Legacy Complete Solaria, FACT and Carlyle entered into an Amended and Restated Consent to the Business Combination Agreement (“Carlyle Debt Modification Agreement”) and an amended and restated warrant agreement (“Carlyle Warrant Amendment”), which modified the terms of the mandatorily redeemable investment made by Carlyle in Legacy Complete Solaria. The Carlyle Debt Modification Agreement accelerates the redemption date of the investment, which was previously February 14, 2025 and is now March 31, 2024 subsequent to the modification. The acceleration of the redemption date of the investment, resulted in the total redemption amount to be 1.3 times the principal at December 31, 2023. The redemption amount will increase to 1.4 times the original investment at March 31, 2024. Additionally, as part of the amendment, the parties entered into an amended and restated warrant agreement. As part of the Carlyle Warrant Amendment, Complete Solaria issued Carlyle a warrant to purchase up to 2,745,879 shares of Complete Solaria Common Stock at a price per share of $0.01, which is inclusive of the outstanding warrant to purchase 1,995,879 shares at the time of modification. The warrant, which expires on July 18, 2030, provides Carlyle with the right to purchase shares of Complete Solaria Common Stock based on (a) the greater of (i) 1,995,879 shares and (ii) the number of shares equal to 2.795% of Complete Solaria’s issued and outstanding shares of common stock, on a fully-diluted basis; plus (b) on and after the date that is ten (10) days after the date of the agreement, an additional 350,000 shares; plus (c) on and after the date that is thirty (30) days after the date of the agreement, if the original investment amount has not been repaid, an additional 150,000 shares; plus (d) on and after the date that is ninety (90) days after the date of the agreement, if the original investment amount has not been repaid, an additional 250,000 shares, in each case, of Complete Solaria Common Stock at a price of $0.01 per share. The warrants are classified as liabilities under ASC 815 and are recorded within warrant liability on the Company’s unaudited condensed consolidated statements of operations and comprehensive loss. The Company accounted for the modification of the debt due with CS Solis as a debt extinguishment in accordance with ASC 480 and ASC 470. As a result of the extinguishment, the Company recorded a loss on extinguishment, of $10.3 million in the thirteen-week period ended October 1, 2023. As of the modification date, the Company recorded the fair value of the new debt of $28.4 million as short-term debt with CS Solis. As of March 31, 2024, the debt has a redemption obligation of $35.8 million under the Carlyle Debt Modification Agreement. The debt in CS Solis is currently under negotiation. The Company has recorded a liability of $35.8 million and $33.3 million included in short-term debt with CS Solis on its unaudited condensed consolidated balance sheets as of March 31, 2024 and December 31, 2023, respectively. For the thirteen-week periods ended March 31, 2024 and April 2, 2023, the Company has recorded accretion of the liability as interest expense of $2.5 million and $0.8 million, respectively, and made no payments of interest expense. For the thirteen-week periods ended March 31, 2024 and April 2, 2023 the Company recorded amortization of issuance costs as interest expense of zero and $0.3 million, respectively. As of March 31, 2024, the total estimated fair value of the Company’s debt with CS Solis was $35.8 million, which was estimated based on Level 3 inputs. SAFE Agreements First SAFE On January 31, 2024, the Company entered into a simple agreement for future equity (the “First SAFE”) with the Rodgers Massey Freedom and Free Markets Charitable Trust (the “Purchaser”), a related party, in connection with the Purchaser investing $1.5 million in the Company. The First SAFE does not accrued interest. The First SAFE was initially convertible into shares of the Company’s common stock, par value $0.0001 per share, upon the initial closing of a bona fide transaction or series of transactions with the principal purpose of raising capital, pursuant to which the Company would have issued and sold shares of its common stock at a fixed valuation (an “Equity Financing”), at a per share conversion price which was equal to the lower of (i)(a) $53.54 million divided by (b) the Company’s capitalization immediately prior to such Equity Financing (such conversion price, the “SAFE Price”), and (ii) 80% of the price per share of its common stock sold in the Equity Financing. If the Company consummated a change of control prior to the termination of the First SAFE, the Purchaser would have been automatically entitled to receive a portion of the proceeds of such liquidity event equal to the greater of (i) $1.5 million and (ii) the amount payable on the number of shares of common stock equal to (a) $1.5 million divided by (b)(1) $53.54 million divided by (2) the Company’s capitalization immediately prior to such liquidity event (the “Liquidity Price”), subject to certain adjustments as set forth in the First SAFE. The First SAFE was convertible into a maximum of 1,431,297 shares of the Company’s common stock, assuming a per share conversion price of $1.05, which is the product of (i) $1.31, the closing price per share of the Company’s common stock on January 31, 2024, multiplied by (ii) 80%. On April 21, 2024, the Company entered into an amendment of the First SAFE which resulted in the First SAFE into shares of the Company’s common stock. Refer to Note 19 – Subsequent Events for further details. Second SAFE On February 15, 2024, the Company entered into a simple agreement for future equity (the “Second SAFE” and together with the First SAFE, the “SAFEs”) with the Purchaser, a related party, in connection with the Purchaser investing $3.5 million in the Company. The First SAFE does not accrued interest. The Second SAFE was initially convertible into shares of the Company’s common stock upon the initial closing of an Equity Financing at a per share conversion price which was equal to the lower of (i) the SAFE Price, and (ii) 80% of the price per share of Common Stock sold in the Equity Financing. If the Company consummated a change of control prior to the termination of the Second SAFE, the Purchaser would have been automatically entitled to receive an amount equal to the greater of (i) $3.5 million and (ii) the amount payable on the number of shares of Common Stock equal to $3.5 million divided by the Liquidity Price, subject to certain adjustments as set forth in the Second SAFE. The Second SAFE was convertible into a maximum of 3,707,627 shares of the Company’s common stock, assuming a per share conversion price of $0.94, which is the product of (i) $1.18, the closing per share price of its common stock on February 15, 2024, multiplied by (ii) 80%. On April 21, 2024, the Company entered into an amendment of the Second SAFE which resulted in the conversion of the Second SAFE into shares of the Company’s common stock. Refer to Note 19 – Subsequent Events for further details.	(15) Borrowing Arrangements Notes payable, net, Convertible notes, net and convertible notes, net, due to related parties As of December 31, 2023 and 2022, the Company’s notes payable and convertible notes consisted of the following (in thousands): As of December 31, 2023 2022 2018 Bridge Notes $ 11,031 $ 9,780 Revolver Loan 5,168 5,000 Secured Credit Facility 12,158 5,623 Polar Settlement Agreement 300 — Total Notes payable 28,657 20,403 Debt in CS Solis 33,280 25,204 2022 Convertible Notes — 3,434 2022 Convertible Notes due to related parties — 15,510 Total notes payable and convertible notes, net 61,937 64,551 Less current portion (61,937 ) (20,403 ) Notes payable and convertible notes, net of current portion $ — $ 44,148 Notes Payable 2018 Bridge Notes In December 2018, Solaria Corporation issued senior subordinated convertible secured notes (“2018 Notes”) totaling approximately $3.4 million in exchange for cash. The notes bear interest at the rate of 8% per annum and the investors are entitled to receive twice the face value of the 2018 Notes at maturity. The 2018 Notes are secured by substantially all of the assets of Solaria Corporation. In 2021, the 2018 Notes were amended extending the maturity date to December 13, 2022. In connection with the 2021 amendment, Solaria had issued warrants to purchase shares of Series E-1 redeemable convertible preferred stock of Solaria. The warrants were exercisable immediately in whole or in part at and expire on December 13, 2031. As part of the Business Combination with Complete Solar, all the outstanding warrants issued to the lenders were assumed by the parent company, Complete Solaria as discussed in Note 4 – Business Combination. In December 2022, the Company entered into an amendment to the 2018 Bridge Notes extending the maturity date from December 13, 2022 to December 13, 2023, and the 2018 Notes remain outstanding as of December 31, 2023. In connection with the amendment, the 2018 Notes will continue to bear interest at 8% per annum and are entitled to an increased repayment premium from 110% to 120% of the principal and accrued interest at the time of repayment. The Company concluded that the modification was a troubled debt restructuring as the Company was experiencing financial difficulty and the amended terms resulted in a concession to the Company. As the future undiscounted cash payments under the modified terms exceeded the carrying amount of the Solaria Bridge Notes on the date of modification, the modification was accounted for prospectively. The incremental repayment premium is being amortized to interest expense using the effective interest rate method. As of December 31, 2023 and December 31, 2022, the carrying value of the Bridge Notes was $11.0 million and $9.8 million, respectively. Interest expense recognized for fiscal years ended December 31, 2023 and 2022 was $1.2 million and $0.7 million, respectively. As of December 31, 2023, the carrying value of the 2018 Notes approximates their fair value. Revolver Loan In October 2020, Solaria entered into a loan agreement (“SCI Loan Agreement”) with Structural Capital Investments III, LP (“SCI”). The SCI Loan Agreement is comprised of two facilities, a term loan (the “Term Loan”) and a revolving loan (the “Revolving Loan”) (together “Original Agreement”) for $5.0 million each with a maturity date of October 31, 2023. Both the Term Loan and the Revolving Loan were fully drawn upon closing. The Term Loan was repaid prior to the acquisition of Solaria by Complete Solar and was not included in the Business Combination. The Revolving Loan has a term of thirty-six months, with the principal due at the end of the term and an annual interest rate of 7.75% or Prime rate plus 4.5%, whichever is higher. The SCI Loan Agreement requires the Company to meet certain financial covenants relating to the maintenance of specified restricted cash balance, achieve specified revenue targets and maintain specified contribution margins (“Financial Covenants”) over the term of the Revolving Loan. The Revolving Loan is collateralized by substantially all assets and property of the Company. In the years ended December 31, 2022 and December 31, 2021, Solaria entered into several Amended and Restated Loan and Security Agreements with SCI to forbear SCI from exercising any rights and remedies available to it as a result of the Company not meeting certain Financial Covenants required by the Original Agreement. As a result of these amendments changes were made to the Financial Covenants, and Solaria recorded a total of $1.9 million amendment fees in Other Liabilities and this liability was included in the acquired liabilities for purchase price accounting. Solaria had historically issued warrants to purchase shares of Series E-1 redeemable convertible preferred stock of Solaria (“SCI Series E-1 warrants”). The warrants were fully exercisable in whole or in part at any time during the term of the Original agreement. As part of the Business Combination with Complete Solar, all the outstanding SCI Series E-1 warrants were assumed by the parent company, Complete Solaria as discussed in Note 4 – Business Combination. The Revolving Loan outstanding on the date of the Business Combination was fair valued at $5.0 million for the purpose of purchase price accounting discussed in Note 4 – Business Combination. The Revolving Loan principal balance at December 31, 2023 and December 31, 2022 amounted to $5.1 million and $5.0 million, respectively. Interest expense recognized for the fiscal year ended December 31, 2023 was $0.6 million. The Company was in compliance with all the Financial Covenants as of December 31, 2023. In October 2023, the Company entered into an Assignment Agreement whereby Structural Capital Investments III, LP assigned the SCI debt to Kline Hill Partners Fund LP, Kline Hill Partners IV SPV LLC, Kline Hill Partners Opportunity IV SPV LLC, and Rodgers Massey Revocable Living Trust for a total purchase price of $5.0 million. The Company has identified this as a related party transaction, as discussed in Note 21 – Related Party Transactions. The SCI Revolving Loan continued to remain outstanding as of December 31, 2023 and is currently being renegotiated. Secured Credit Facility In December 2022, the Company entered into a secured credit facility agreement with Kline Hill Partners IV SPV LLC and Kline Hill Partners Opportunity IV SPV LLC. The secured credit facility agreement allows the Company to borrow up to 70% of the net amount of its eligible vendor purchase orders with a maximum amount of $10.0 million at any point in time. The purchase orders are backed by relevant customer sales orders which serves as collateral. The amounts drawn under the secured credit facility may be reborrowed provided that the aggregate borrowing does not exceed $20.0 million. The repayment under the secured credit facility is the borrowed amount multiplied by 1.15x if repaid within 75 days and borrowed amount multiplied by 1.175x if repaid after 75 days. The Company may prepay any borrowed amount without premium or penalty. Under the original terms, the secured credit facility agreement was due to mature in April 2023. The Company is in the process of amending the secured credit facility agreement to extend its maturity date. At December 31, 2023, the balance outstanding was $12.2 million, including accrued financing cost of $4.5 million, and as of December 31, 2022, the balance outstanding was $5.6 million, including accrued financing cost of $0.1 million. The Company recognized interest expense of $3.5 million and $0.1 million related to the Secured Credit Facility during the fiscal years ended December 31, 2023 and 2022, respectively. As of December 31, 2023, the total estimated fair value of the Secured Credit Facility approximates its carrying value. Polar Settlement Agreement In September 2023, in connection with the Mergers, the Company entered into a settlement and release agreement with Polar Multi-Strategy Master Fund (“Polar”) for the settlement of a working capital loan that had been made by Polar to the Sponsor, prior to the closing of the Mergers. The settlement agreement requires the Company to pay Polar $0.5 million in ten equal monthly installments and does not accrue interest. During the fiscal year ended December 31, 2023, the Company paid $0.2 million, and as of December 31, 2023, $0.3 million remains outstanding. Debt in CS Solis As described above, as part of the reorganization of the Company in February 2022, the Company received an investment from Carlyle. The investment was made pursuant to a subscription agreement, under which Carlyle contributed $25.6 million in exchange for 100 Class B Membership Units of CS Solis and the Company contributed the net assets of Complete Solar, Inc. in exchange for 100 Class A Membership Units. The Class B Membership Units are mandatorily redeemable by the Company on the three-year anniversary of the effective date of the CS Solis amended and restated LLC agreement (February 14, 2025). The Class B Membership Units accrue interest that is payable upon redemption at a rate of 10.5% (which is structured as a dividend payable based on 25% of the investment amount measured quarterly), compounded annually, and subject to increases in the event the Company declares any dividends. In connection with the investment, the Company issued a warrant to purchase 5,978,960 shares of the Company’s common stock at a price of $0.01 per share, of which, 4,132,513 shares are immediately exercisable. The Company has accounted for the mandatorily redeemable investment from Carlyle in accordance with ASC 480, Distinguishing Liabilities from Equity, and has recorded the investment as a liability, which was accreted to its redemption value under the effective interest method. The Company has recorded the warrants as a discount to the liability. Refer to Note 13 – Common Stock, for further discussion of the warrants issued in connection with the Class B Membership Units. On July 17 and July 18, 2023, and in connection with obtaining consent for the Mergers, Legacy Complete Solaria, FACT and Carlyle entered into an Amended and Restated Consent to the Business Combination Agreement (“Carlyle Debt Modification Agreement”) and an amended and restated warrant agreement (“Carlyle Warrant Amendment”), which modified the terms of the mandatorily redeemable investment made by Carlyle in Legacy Complete Solaria. The Carlyle Debt Modification Agreement accelerates the redemption date of the investment, which was previously February 14, 2025 and is March 31, 2024 subsequent to the modification. The acceleration of the redemption date of the investment, resulted in the total redemption amount to be 1.3 times the principal at December 31, 2023. The redemption amount will increase to 1.4 times the original investment at March 31, 2024. Additionally, as part of the amendment, the parties entered into an amended and restated warrant agreement. As part of the Carlyle Warrant Amendment, Complete Solaria issued Carlyle a warrant to purchase up to 2,745,879 shares of Complete Solaria Common Stock at a price per share of $0.01, which is inclusive of the outstanding warrant to purchase 1,995,879 shares at the time of modification. The warrant, which expires on July 18, 2030, provides Carlyle with the right to purchase shares of Complete Solaria Common Stock based on (a) the greater of (i) 1,995,879 shares and (ii) the number of shares equal to 2.795% of Complete Solaria’s issued and outstanding shares of common stock, on a fully-diluted basis; plus (b) on and after the date that is ten (10) days after the date of the agreement, an additional 350,000 shares; plus (c) on and after the date that is thirty (30) days after the date of the agreement, if the original investment amount has not been repaid, an additional 150,000 shares; plus (d) on and after the date that is ninety (90) days after the date of the agreement, if the original investment amount has not been repaid, an additional 250,000 shares, in each case, of Complete Solaria Common Stock at a price of $0.01 per share. The warrants are classified as liabilities under ASC 815 and are recorded within warrant liability on the consolidated statements of operations and comprehensive loss. The Company accounted for the modification of the long-term debt due CS Solis as a debt extinguishment in accordance with ASC 480 and ASC 470. As a result of the extinguishment, the Company recorded a loss on extinguishment, of $10.3 million, which is recorded within other expense on the consolidated statements of operations and comprehensive loss. As of the modification date, the Company recorded the fair value of the new debt of $28.4 million as short-term debt in CS Solis, and the amount will have a redemption value of $35.8 million under the amended agreement. The Company has recorded a liability of $33.3 million and zero included in short-term debt due CS Solis on the consolidated balance sheets as of December 31, 2023 and 2022, respectively. The Company recorded a liability of zero and $25.2 million included in long-term debt due CS Solis on the consolidated balance sheets as of December 31, 2023 and 2022, respectively. The Company has recorded accretion of the liability as interest expense of $7.2 million for the fiscal year ended December 31, 2023, and made payments of interest expense of $0.6 million during the fiscal year ended December 31, 2023. The Company has recorded accretion of the liability as interest expense of $2.4 million for the fiscal year ended December 31, 2022. Prior to the modification, during the fiscal years ended December 31, 2023 and 2022 the Company recorded amortization of issuance costs as interest expense of $0.7 million and $1.2 million, respectively. As of December 31, 2023, the total estimated fair value of the Company’s debt with CS Solis was $33.3 million, which was estimated based on Level 3 inputs. 2022 Convertible Notes In connection with the Original Business Combination Agreement, the Company raised a series of convertible notes (“2022 Convertible Notes”) during the fiscal year ended December 31, 2022 with an aggregate purchase price of $12.0 million, and during the fiscal year ended December 31, 2023 for an additional total purchase price of $21.3 million. Additionally, as part of the acquisition of Solaria, the Company assumed a note from an existing investor for its fair value of $6.7 million. The note contained the same terms as the other 2022 Convertible Notes. The Company did not incur significant issuance costs associated with the 2022 Convertible Notes. The 2022 Convertible Notes accrued interest at a rate of 5% per annum. Immediately prior to the closing of the Mergers, the 2022 Convertible Notes were converted into the number of shares of common stock of Complete Solaria equal to (x) the principal amount together with all accrued interest of the 2022 Convertible Notes divided by 0.75, divided by (y) the price of a share of common stock of Complete Solaria used to determine the conversion ratio in the Amended and Restated Business Combination Agreement. This resulted in the issuance of 5,316,460 shares of Complete Solaria common stock to the noteholders and no debt remains outstanding associated with the 2022 Convertible Notes as of December 31, 2023. The Company recognized interest expense of $0.7 million related to the 2022 Convertible Notes during the fiscal year ended December 31, 2023. The Company did not recognize any interest expense related to the 2022 Convertible Notes during the fiscal year ended December 31, 2022. 2019-A Convertible Notes In 2019, the Company issued a series of convertible notes (“2019-A Convertible Notes”) for $0.1 million in proceeds, with immaterial debt issuance costs, and which were due and payable on demand by the holders after August 2020. The notes carried simple interest of 6.0% and contained a conversion feature whereby the notes would convert at 80% of the issuance price of the preferred shares in the next equity financing. The notes also contained other embedded features such as conversion options that were exercisable upon the occurrence of various contingencies. All of the embedded features were analyzed to determine whether they should be bifurcated and separately accounted for as a derivative. Pursuant to such analysis, the Company valued and bifurcated the share-settled redemption feature, which enabled the holders to convert the notes to the preferred shares at a predefined discount from the issuance price and recorded its initial fair value of less than $0.1 million as a discount on the convertible notes face amount. The debt discount was amortized to interest expense at a weighted-average effective interest rate of 17.6% through the maturity dates of the notes. The fair value of the share-settled redemption feature was estimated based on a probability-weighted analysis of the discounted value of the notes converting under a Next Equity Financing, a change in control, default, or maturity, and the changes in fair value were recognized as a component of other income (expense), net in the accompanying consolidated statements of operations and comprehensive loss. The Company recorded zero expense during the fiscal years ended December 31, 2023 and 2022, related to the change in the fair value of the convertible notes embedded derivative liability. The convertible notes were carried within the accompanying consolidated balance sheets at their original issuance value, net of unamortized debt discount and issuance costs. In March 2022, as part of the Company’s Series D Preferred Stock issuance, the 2019-A Convertible Notes converted into 62,500 shares of Series D-2 redeemable convertible preferred stock. The Company recognized a gain on the conversion of less than $0.1 million in other income (expense), net on the consolidated statements of operations and comprehensive loss. As the full carrying value of the note was converted to Series D Preferred Stock, the balance remaining for the note at December 31, 2022 and thereafter remained zero. The Company did not recognize any interest expense related to the 2019-A Convertible Notes during the fiscal year ended December 31, 2023. Interest expense recognized related to the 2019-A Convertible Notes during the fiscal year ended December 31, 2022 was immaterial. 2020-A Convertible Notes In 2020, the Company issued a series of convertible notes (“2020-A Convertible Notes”) for $3.8 million in proceeds, with immaterial debt issuance costs, and which were due and payable on demand by the holders after April 2021. The notes carried simple interest of 2.0% and contained a conversion feature whereby the notes would convert at 80% of the issuance price of the preferred shares in the next equity financing. The notes also contained other embedded features such as conversion options that were exercisable upon the occurrence of various contingencies. All of the embedded features were analyzed to determine whether they should be bifurcated and separately accounted for as a derivative. Pursuant to such analysis, the Company valued and bifurcated the share-settled redemption feature, which enables the holders to convert the notes to the preferred shares at a predefined discount from the issuance price and recorded its initial fair value of $0.5 million as a discount on the convertible notes face amount. The debt discount was amortized to interest expense at a weighted-average effective interest rate of 25.6% through the maturity dates of the notes. The fair value of the share-settled redemption feature was estimated based on a probability-weighted analysis of the discounted value of the notes converting under a Next Equity Financing, a change in control, default, or maturity, and the changes in fair value were recognized as a component of other income (expense), net in the accompanying consolidated statements of operations and comprehensive loss. The Company recorded zero in expense during the fiscal year ended December 31, 2023 and 2022, related to the change in the fair value of the convertible notes embedded derivative liability. The convertible notes were carried within the accompanying consolidated balance sheets at their original issuance value, net of unamortized debt discount and issuance costs. In March 2022, as part of the Company’s Series D Preferred Stock issuance, the 2020-A Convertible Notes converted into 785,799 shares of Series D-1 redeemable convertible preferred stock. The Company recognized a gain on the conversion of $0.9 million in other income (expense), net on the consolidated statements of operations and comprehensive loss. As the full carrying value of the note was converted to Series D Preferred Stock, the balance remaining for the note at December 31, 2022 and thereafter remained zero. The Company did not recognize any interest expense related to the 2020-A Convertible Notes during the fiscal year ended December 31, 2023. Interest expense recognized during the fiscal year ended December 31, 2022 was immaterial. 2021 Promissory Notes In July 2021, the Company issued a short-term promissory note for $0.5 million in proceeds, with immaterial debt issuance costs. The promissory note carried simple interest of 2.0% and was due and payable after February 2022. In February 2022, the Company repaid the 2021 Promissory Note. In October 2021, the Company issued a short-term promissory note for $2.0 million in proceeds, with immaterial debt issuance costs. The promissory note contained a financing fee of $0.3 million, which was due and payable along with the principal amount in January 2022. In connection with the promissory note, the Company issued a warrant to purchase 50,000 shares of common stock at an exercise price of $0.01 per share. The principal and accrued interest of the note payable were repaid in January 2022, and no amounts remained outstanding as of December 31, 2022 and thereafter. 2021-A Convertible Notes In 2020, the Company issued a series of convertible notes (“2021-A Convertible Notes”) for $4.3 million in proceeds, with immaterial debt issuance costs, and which are due and payable on demand by the holders after February 2022. The holders are existing investors and are not expected to demand cash settlement, as the Company expects to raise additional preferred financing under which the notes will convert into preferred shares. The notes carry simple interest of 2.0% and contained a conversion feature whereby the notes would convert at 80% of the issuance price of the preferred shares in the next equity financing. The notes also contained other embedded features such as conversion options that were exercisable upon the occurrence of various contingencies. All of the embedded features were analyzed to determine whether they should be bifurcated and separately accounted for as a derivative. Pursuant to such analysis, the Company valued and bifurcated the share-settled redemption feature, which enables the holders to convert the notes to the preferred shares at a predefined discount from the issuance price and recorded its initial fair value of $0.6 million as a discount on the convertible notes face amount. The debt discount was amortized to interest expense at a weighted-average effective interest rate of 18.1% through the maturity dates of the notes. The fair value of the share-settled redemption feature was estimated based on a probability-weighted analysis of the discounted value of the notes converting under a Next Equity Financing, a change in control, default, or maturity, and the changes in fair value were recognized as a component of other income (expense), net in the consolidated statements of operations and comprehensive loss. The Company recorded zero in expense during the fiscal years ended December 31, 2023 and 2022, related to the change in the fair value of the convertible notes embedded derivative liability. The convertible notes were carried on the consolidated balance sheets at their original issuance value, net of unamortized debt discount and issuance costs. In March 2022, as part of the Company’s Series D Preferred Stock issuance, the 2021-A Convertible Notes converted into 869,640 shares of Series D-1 redeemable convertible preferred stock. The Company recognized a gain on the conversion of $0.8 million in other income (expense), net on the consolidated statements of operations and comprehensive loss. As the full carrying value of the note was converted to Series D Preferred Stock, the balance remaining for the note at December 31, 2022 and thereafter remained zero. As part of the 2021-A Convertible Notes financing, the Company entered into an additional convertible note with an existing investor for $0.5 million. The note carried PIK interest of 3.0% and was due and payable on demand at any time after June 30, 2021. The note contained an embedded conversion feature, which allowed the holder to convert the note into a fixed number of shares of Series C-1 preferred stock at any time after June 30, 2021. The Company concluded the conversion feature was not required to be bifurcated as an embedded derivative liability, and the note was carried at its principal plus accrued PIK interest. As the full carrying value of the note was converted to Series D Preferred Stock, the balance remaining for the note at December 31, 2022 and thereafter remained zero. The Company did not recognize any interest expense related to the 2021-A Convertible Notes during the fiscal year ended December 31, 2023. Interest expense recognized during the fiscal year ended December 31, 2022 was immaterial. Current Insight Promissory Note In January 2021, the Company issued a promissory note for a principal amount of $0.1 million in connection with the purchase of Current Insight, with immaterial debt issuance costs. The promissory note bears interest at 0.14% per annum and has equal monthly installments due and payable through the maturity date of January 2022. The principal and accrued interest were repaid in January 2022, and no amounts remained outstanding as of December 31, 2022 and thereafter. SAFE Agreements 2019 SAFE In September 2019, the Company issued the 2019 SAFE for $0.1 million in proceeds, with immaterial debt issuance costs. No interest was accrued on the 2019 SAFE. The 2019 SAFE contained conversion features that allowed the holder to convert the 2019 SAFE into shares of preferred stock upon the next equity financing, subject to a valuation cap. The 2019 SAFE was reported at fair value based on the probability-weighted expected return method (“PWERM”), which assigns value to the multiple settlement scenarios based on the probability of occurrence. The fair value of the 2019 SAFE was $0.2 million as of December 31, 2021. In March 2022, the Company converted the 2019 SAFE into 48,258 shares of Series D-3 redeemable convertible preferred stock. The Company recognized a gain on the conversion of the 2019 SAFE of less than $0.1 million in other income (expense), net on the consolidated statements of operations and comprehensive loss. As the full carrying value of the SAFE was converted to Series D Preferred Stock, the balance remaining for the SAFE at December 31, 2022 and thereafter remained zero. 2021 SAFE In December 2021, the Company issued the 2021 SAFE for $5.0 million in proceeds, with immaterial debt issuance costs. No interest is accrued on the 2021 SAFE. The 2021 SAFE contained conversion features that allowed the holder to convert the 2021 SAFE into shares of preferred stock upon the next equity financing, subject to a valuation cap. The 2019 SAFE was reported at fair value based on the PWERM, which assigns value to the multiple settlement scenarios based on the probability of occurrence. The fair value of the 2021 SAFE was $6.3 million as of December 31, 2021. In March 2022, the Company converted the 2021 SAFE into 1,005,366 shares of Series D-1 redeemable convertible preferred stock. The Company recognized a gain on the conversion of the 2021 SAFE of $1.4 million in other income (expense), net on the consolidated statements of operations and comprehensive loss. As the full carrying value of the SAFE was converted to Series D Preferred Stock, the balance remaining for the SAFE at December 31, 2022 and thereafter remained zero. Solaria SAFE As part of the acquisition of Solaria (refer to Note 4 – Business Combination) the Company acquired the Solaria SAFEs. The number of shares to be issued upon conversion of the SAFE notes contained various features to convert or redeem the Solaria SAFEs in the event of an equity financing, public offering, change of control or a dissolution event. The Company historically elected to account for all of the SAFE notes at estimated fair value pursuant to the fair value option and recorded the change in estimated fair value as other income (expense), net in the consolidated statements of operations and comprehensive loss until the notes are converted or settled. The SAFE notes were amended through the SAFE Assumption Amendment, Assignment and Assumption Agreement on November 4, 2022, as part of the Business Combination with Complete Solar, whereby all the SAFE notes were assumed by Complete Solar. As part of the purchase price accounting discussed in Note 3 – Reverse Recapitalization, the estimated fair value of the SAFE notes was determined to be $60.5 million. Post consummation of the Business Combination the SAFE notes were converted to 8,171,662 shares of Series D-8 preferred stock as discussed in Note 4 – Business Combination.

Stock-Based Compensation

Stock-Based Compensation	3 Months Ended	12 Months Ended
Stock-Based Compensation	Mar. 31, 2024	Dec. 31, 2023
Stock-Based Compensation [Abstract]
Stock-Based Compensation	(14) Stock-Based Compensation In July 2023, the Company’s board of directors adopted and stockholders approved the 2023 Incentive Equity Plan (the “2023 Plan”). The 2023 Plan became effective immediately upon the closing of the Amended and Restated Business Combination Agreement. Initially, a maximum number of 8,763,322 shares of Complete Solaria common stock may be issued under the 2023 Plan. In addition, the number of shares of Complete Solaria common stock reserved for issuance under the 2023 Plan will automatically increase on January 1 of each year, starting on January 1, 2024 and ending on January 1, 2033, in an amount equal to the lesser of (1) 4% of the total number of shares of Complete Solaria’s common stock outstanding on December 31 of the preceding year, or (2) a lesser number of shares of Complete Solaria Common Stock determined by Complete Solaria’s board of directors prior to the date of the increase. The maximum number of shares of Complete Solaria common stock that may be issued on the exercise of incentive stock options (“ISOs”) under the 2023 Plan is three times the number of shares available for issuance upon the 2023 Plan becoming effective (or 26,289,966 shares). Historically, awards were granted under the Amended and Restated Complete Solaria Omnibus Incentive Plan (“2022 Plan”), the Complete Solar 2011 Stock Plan (“2011 Plan”), the Solaria Corporation 2016 Stock Plan (“2016 Plan”) and the Solaria Corporation 2006 Stock Plan (“2006 Plan”) (together with the Complete Solaria, Inc. 2023 Incentive Equity Plan (“2023 Plan”), “the Plans”). The 2022 Plan is the successor of the Complete Solar 2021 Stock Plan, which was amended and assumed in connection with the acquisition of Solaria. The 2011 Plan is the Complete Solar 2011 Stock Plan that was assumed by Complete Solaria in the Required Transaction. The 2016 Plan and the 2006 Plan are the Solaria stock plans that were assumed by Complete Solaria in the Required Transaction. Under the Plans, the Company has granted service and performance-based stock options and restricted stock units (“RSUs”). A summary of stock option activity for the thirteen-week period ended March 31, 2024 under the Plans is as follows: Options Outstanding Number of Weighted Average Weighted Average Aggregate Outstanding—December 31, 2023 11,716,646 $ 3.48 8.53 $ 2,756 Options granted –– –– Options exercised (31,176 ) 0.83 Options canceled (307,198 ) 2.86 Outstanding—March 31, 2024 11,378,272 $ 3.50 8.25 $ 215 Vested and expected to vest—March 31, 2024 11,378,272 $ 3.50 8.25 $ 215 Vested and exercisable—March 31, 2024 4,536,233 $ 4.38 4.78 $ 139 A summary of RSU activity for the thirteen-week period ended March 31, 2024 under the Plan is as follows: Number of RSUs Weighted Unvested at December 31, 2023 58,097 $ 2.07 Granted –– $ –– Vested and released –– $ –– Cancelled or forfeited –– $ –– Unvested at March 31, 2024 58,097 $ 2.07 Stock-based compensation expense The following table summarizes stock-based compensation expense and its allocation within the accompanying unaudited condensed consolidated statements of operations and comprehensive income (loss) (in thousands): Thirteen- Thirteen- March 31, April 2, Cost of revenues $ 27 $ 11 Sales and marketing 216 94 General and administrative 1,098 165 Total stock-based compensation expense from continuing operations $ 1,341 $ 270 As of March 31, 2024, there was a total of $18.8 million and zero	(16) Stock-Based Compensation In July 2023, the Company’s board of directors adopted and stockholders approved the 2023 Incentive Equity Plan (the “2023 Plan”). The 2023 Plan became effective immediately upon the closing of the Amended and Restated Business Combination Agreement. Initially, a maximum number of 8,763,322 shares of Complete Solaria Common Stock may be issued under the 2023 Plan. In addition, the number of shares of Complete Solaria Common Stock reserved for issuance under the 2023 Plan will automatically increase on January 1 of each year, starting on January 1, 2024 and ending on January 1, 2033, in an amount equal to the lesser of (1) 4% of the total number of shares of Complete Solaria’s Common Stock outstanding on December 31 of the preceding year, or (2) a lesser number of shares of Complete Solaria Common Stock determined by Complete Solaria’s Board prior to the date of the increase. The maximum number of shares of Complete Solaria Common Stock that may be issued on the exercise of ISOs under the 2023 Plan is three times the number of shares available for issuance upon the 2023 Plan becoming effective (or 26,289,966 shares). Historically, awards were granted under the Amended and Restated Complete Solaria Omnibus Incentive Plan (“2022 Plan”), the Complete Solar 2011 Stock Plan (“2011 Plan”), the Solaria Corporation 2016 Stock Plan (“2016 Plan”) and the Solaria Corporation 2006 Stock Plan (“2006 Plan”) (together with the Complete Solaria, Inc. 2023 Incentive Equity Plan (“2023 Plan”), “the Plans”). The 2022 Plan is the successor of the Complete Solar 2021 Stock Plan, which was amended and assumed in connection with the acquisition of Solaria. The 2011 Plan is the Complete Solar 2011 Stock Plan that was assumed by Complete Solaria in the Required Transaction. The 2016 Plan and the 2006 Plan are the Solaria stock plans that were assumed by Complete Solaria in the Required Transaction. Under the Plans, the Company has granted service and performance-based stock options and restricted stock units (“RSUs”). A summary of stock option activity for the fiscal year ended December 31, 2023 under the Plans is as follows: Number of Weighted Weighted Aggregate Outstanding—December 31, 2022 4,970,419 $ 4.86 6.99 $ 34,180 Options granted 6,961,979 2.58 Options exercised (67,534 ) 0.89 Options canceled (148,218 ) 9.17 Outstanding—December 31, 2023 11,716,646 $ 3.48 8.53 $ 2,756 Vested and expected to vest— December 31, 2023 11,716,646 $ 3.48 8.53 $ 2,756 Vested and exercisable— December 31, 2023 3,141,940 $ 5.30 4.93 $ 763 A summary of RSU activity for the fiscal year ended December 31, 2023 under the Plans is as follows: Number of Weighted Unvested at December 31, 2022 — Granted 864,792 $ 6.89 Vested and released (265,686 ) $ 2.76 Cancelled or forfeited (541,010 ) $ 9.44 Unvested at December 31, 2023 58,097 $ 2.07 Determination of Fair Value Prior to the Mergers, the Company estimated grant-date fair value of stock options using the Black-Scholes-Merton option- pricing model. The determination of the fair value of each stock award using this option-pricing model is affected by the Company’s assumptions regarding a number of complex and subjective variables. These variables include, but are not limited to, the expected stock price volatility over the term of the awards. Stock-based compensation is measured at the grant date based on the fair value of the award and is recognized as expense on a straight-line basis over the requisite service period, which is generally the vesting period of the respective award. The following assumptions were used to calculate the fair value of stock-based compensation: Fiscal Years Ended 2023 2022 Expected term (in years) 5.50–6.32 1.0–7.5 Expected volatility 77.0 % 60.0%–78.5 % Risk-free interest rate 1.7%–4.7 % 3.4%–4.8 % Expected dividends 0.0 % 0.0 % Expected term Expected volatility Risk-free interest rate Expected dividends zero Fair value of common stock Stock-based compensation expense The following table summarizes stock-based compensation expense and its allocation within the accompanying consolidated statements of operations and comprehensive loss (in thousands): Fiscal Years Ended 2023 2022 Cost of revenues $ 84 $ 22 Sales and marketing 487 168 General and administrative 2,252 243 Loss from discontinued operations, net of tax 2,376 470 Total stock-based compensation expense $ 5,199 $ 903 As of December 31, 2023, there was a total of $20.1 million and zero unrecognized stock-based compensation costs related to service-based options and RSUs, respectively. Such compensation cost is expected to be recognized over a weighted-average period of approximately 2.4 years for service-based options. In July 2023, the Company’s board of directors approved the modification to accelerate the vesting of 52,167 options for employees that were terminated. Additionally, at the same time, the board of directors approved an extension of the post termination exercise period for 280,412 vested options of terminated employees. In connection with the modifications, the Company recorded incremental stock-based compensation expense of $0.1 million.

Employee Stock Purchase Plan

Employee Stock Purchase Plan	3 Months Ended	12 Months Ended
Employee Stock Purchase Plan	Mar. 31, 2024	Dec. 31, 2023
Employee Stock Purchase Plan [Abstract]
Employee Stock Purchase Plan	(15) Employee Stock Purchase Plan The Company adopted an Employee Stock Purchase Plan (the “ESPP Plan”) in connection with the consummation of the Mergers in July 2023. All qualified employees may voluntarily enroll to purchase shares of the Company’s common stock through payroll deductions at a price equal to 85% of the lower of the fair market values of the stock of the offering periods or the applicable purchase date. As of March 31, 2024, 2,628,996 shares were reserved for future issuance under the ESPP Plan.	(17) Employee Stock Purchase Plan The Company adopted an Employee Stock Purchase Plan (the “ESPP Plan”) in connection with the consummation of the Mergers in July 2023. All qualified employees may voluntarily enroll to purchase the Company’s common stock through payroll deductions at a price equal to 85% of the lower of the fair market values of the stock of the offering periods or the applicable purchase date. As of December 31, 2023, 2,628,996 shares were reserved for future issuance under the ESPP Plan.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended	12 Months Ended
Commitments and Contingencies	Mar. 31, 2024	Dec. 31, 2023
Commitments and Contingencies [Abstract]
Commitments and Contingencies	(16) Commitments and Contingencies Warranty Provision The Company typically provides a 10-year warranty on its solar energy system installations, which provides assurance over the workmanship in performing the installation, including roof leaks caused by the Company’s performance. For solar panel sales, the Company provides a 30-year warranty that the products will be free from defects in material and workmanship. The Company will retain its warranty obligation associated with its panel sales, subsequent to the disposal of its panel business. The Company accrues warranty costs when revenue is recognized for solar energy systems sales and panel sales, based primarily on the volume of new sales that contain warranties, historical experience with and projections of warranty claims, and estimated solar energy system and panel replacement costs. The Company records a provision for estimated warranty expenses in cost of revenues within the accompanying unaudited condensed consolidated statements of operations and comprehensive loss. Warranty costs primarily consist of replacement materials and equipment and labor costs for service personnel. Activity by period relating to the Company’s warranty provision was as follows (in thousands): Thirteen- Year Ended Warranty provision, beginning of period $ 4,849 $ 3,981 Accruals for new warranties issued 265 2,968 Settlements (250 ) (2,100 ) Warranty provision, end of period $ 4,864 $ 4,849 Warranty provision, current $ 1,448 $ 1,433 Warranty provision, noncurrent $ 3,416 $ 3,416 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 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. In the opinion of management, any liabilities resulting from these agreements will not have a material adverse effect on the business, financial position, results of operations, or cash flows. Legal Matters The Company is a party to various legal proceedings and claims which arise in the ordinary course of business. The Company records a liability when it is probable that a loss has been incurred and the amount of the loss can be reasonably estimated. If the Company determines that a loss is reasonably possible and the loss or range of loss can be reasonably estimated, the Company discloses the reasonably possible loss. The Company adjusts its accruals to reflect the impact of negotiations, settlements, rulings, advice of legal counsel and other information and events pertaining to a particular case. Legal costs are expensed as incurred. Although claims are inherently unpredictable, the Company is not aware of any matters that may have a material adverse effect on its business, financial position, results of operations, or cash flows. The Company has recorded zero SolarPark Litigation In January 2023, SolarPark Korea Co., LTD (“SolarPark”) demanded approximately $80.0 million during discussions between the Company and SolarPark. In February 2023, the Company submitted its statement of claim seeking approximately $26.4 million in damages against SolarPark. The ultimate outcome of this arbitration is currently unknown and could result in a material liability to the Company. However, the Company believes that the allegations lack merit and intends to vigorously defend all claims asserted. No liability has been recorded in the Company’s unaudited condensed consolidated financial statements as the likelihood of a loss is not probable at this time. On March 16, 2023, SolarPark filed a complaint against Solaria and the Company in the U.S. District Court for the Northern District of California (“the court”). The complaint alleges a civil conspiracy involving misappropriation of trade secrets, defamation, tortious interference with contractual relations, inducement to breach of contract, and violation of California’s Unfair Competition Law. The complaint indicates that SolarPark has suffered in excess of $220.0 million in damages. On May 11, 2023, SolarPark filed a motion for preliminary injunction to seek an order restraining the Company from using or disclosing SolarPark’s trade secrets, making or selling shingled modules other than those produced by SolarPark, and from soliciting solar module manufacturers to produce shingled modules using Solaria’s shingled patents. On May 18, 2023, the Company responded by filing a motion for partial dismissal and stay. On June 1, 2023, SolarPark filed an opposition to the Company’s motion for dismissal and stay and a reply in support of their motion for preliminary injunction. On June 8, 2023, the Company replied in support of its motion for partial dismissal and stay. On July 11, 2023, the court conducted a hearing to consider SolarPark and the Company’s respective motions. On August 3, 2023, the court issued a ruling, which granted the preliminary injunction motion with respect to any purported misappropriation of SolarPark’s trade secrets. The court’s ruling does not prohibit the Company from producing shingled modules or from utilizing its own patents for the manufacture of shingled modules. The court denied SolarPark’s motion seeking a defamation injunction. The court denied the Company’s motion to dismiss and granted the Company’s motion to stay the entire litigation pending the arbitration in Singapore. On September 1, 2023, the Company filed a Limited Notice of Appeal to appeal the August 2023 order granting SolarPark’s motion for preliminary injunction. On September 26, 2023, the Company filed a Notice of Withdrawal of Appeal and will not appeal the Court’s Preliminary Injunction Order. No liability has been recorded in the Company’s unaudited condensed consolidated financial statements as the likelihood of a loss is not probable at this time. Siemens Litigation On July 22, 2021, Siemens filed a lawsuit in which Siemens alleged that the Company breached express and implied warranties under a purchase order that Siemens placed with the Company for a solar module system. Siemens claimed damages of approximately $6.9 million, inclusive of amounts of the Company’s indemnity obligations to Siemens, plus legal fees. On February 22, 2024, the Court issued an order against the Company which awarded Siemens approximately $6.9 million, inclusive of the Company’s indemnity obligations to Siemens, plus legal fees, the amount of which will be determined at a later hearing. On March 15, 2024, Siemens filed a motion seeking to recover $2.67 million for attorneys’ fees, expenses, and pre-judgment interest. The Court will conduct a hearing on Siemens’ motion in late May 2024. Pending entry of a final judgment by the Court, the Company intends to appeal such judgment. The Company has recorded $6.9 million as a legal loss related to this litigation, excluding the $2.67 million for attorneys’ fees, expenses, and pre-judgment interest, in accrued expenses and other current liabilities on its unaudited condensed consolidated balance sheets as of March 31, 2024 and December 31, 2023. China Bridge Litigation On August 24 2023, China Bridge Capital Limited (“China Bridge”) alleged breach of contract and demanded $6.0 million. The complaint names FACT as the defendant. The complaint alleges China Bridge and FACT entered into a financial advisory agreement in October 2022 whereby FACT engaged China Bridge to advise and assist FACT in identifying a company for FACT to acquire. As part of the agreement, China Bridge claims that FACT agreed to pay China Bridge a $6.0 million advisory fee if FACT completed such an acquisition. China Bridge claims it introduced Complete Solaria to FACT and is therefore owed the $6.0 million advisory fee. The Company believes that the allegations lack merit and intends to vigorously defend all claims asserted. No liability has been recorded in the Company’s unaudited condensed consolidated financial statements as the likelihood of a loss is not probable at this time. Letters of Credit The Company had $3.5 million of outstanding letters of credit related to normal business transactions as of March 31, 2024. These agreements require the Company to maintain specified amounts of cash as collateral in segregated accounts to support the letters of credit issued thereunder. As discussed in Note 2 – Summary of Significant Accounting Policies, the cash collateral in these restricted cash accounts was $3.8 million and $3.8 million as of March 31, 2024 and December 31, 2023, respectively.	(18) Commitments and Contingencies Operating Leases The Company leases its facilities under non-cancelable operating lease agreements. The Company’s leases have remaining terms of 0.2 years to 2.8 years. Options to renew or extend leases beyond their initial term have been excluded from measurement of the ROU assets and lease liabilities as exercise is not reasonably certain. Operating leases are reflected on the consolidated balance sheets within operating lease ROU assets and the related current and non-current operating lease liabilities. ROU assets represent the right to use an underlying asset for the lease term, and lease liabilities represent the obligation to make lease payments arising from lease agreement. Operating lease ROU assets and liabilities are recognized at the commencement date, or the date on which the lessor makes the underlying asset available for use, based upon the present value of the lease payments over the respective lease term. Lease expense is recognized on a straight-line basis over the lease term, subject to any changes in the lease or expectation regarding the terms. Variable lease costs such as common area maintenance, property taxes and insurance are expensed as incurred. Variable lease cost was $0.3 million and $0.2 million for the fiscal year ended December 31, 2023 and 2022, respectively. Total lease expense for the fiscal years ended December 31, 2023 and 2022 was $1.4 million and $0.7 million, respectively. The Company made $1.0 million and $1.0 million of cash payments related to operating leases during the fiscal years ended December 31, 2023 and 2022, respectively. New operating lease right-of-use assets obtained in exchange for operating lease liabilities were zero and $1.9 million during the fiscal years ended December 31, 2023 and 2022, respectively. The weighted average remaining lease term and the discount rate for the Company’s operating leases are as follows: December 31, Remaining average remaining lease term 2.48 years Weighted average discount rate 15.57 % Future minimum lease payments under non-cancelable operating leases as of December 31, 2023 are as follows (in thousands): 2024 $ 743 2025 592 2026 477 Total undiscounted liabilities 1,812 Less: imputed interest (539 ) Total operating lease liabilities $ 1,273 Warranty Provision The Company typically provides a 10-year warranty on its solar energy system installations, which provides assurance over the workmanship in performing the installation, including roof leaks caused by the Company’s performance. For solar panel sales, the Company provides a 30-year warranty that the products will be free from defects in material and workmanship. The Company will retain its warranty obligation associated with its panel sales, subsequent to the disposal of its panel business. The Company accrues warranty costs when revenue is recognized for solar energy systems sales and panel sales, based primarily on the volume of new sales that contain warranties, historical experience with and projections of warranty claims, and estimated solar energy system and panel replacement costs. The Company records a provision for estimated warranty expenses in cost of revenues within the accompanying consolidated statements of operations and comprehensive loss. Warranty costs primarily consist of replacement materials and equipment and labor costs for service personnel. Activity by period relating to the Company’s warranty provision was as follows (in thousands): Fiscal Years Ended 2023 2022 Warranty provision, beginning of period $ 3,981 $ 2,281 Warranty liability from Business Combination – 1,943 Accruals for new warranties issued 2,968 1,492 Settlements (2,100 ) (1,735 ) Warranty provision, end of period $ 4,849 $ 3,981 Warranty provision, current $ 1,433 $ 767 Warranty provision, noncurrent 3,416 3,214 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 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. In the opinion of management, any liabilities resulting from these agreements will not have a material adverse effect on the business, financial position, results of operations, or cash flows. Legal Matters The Company is a party to various legal proceedings and claims which arise in the ordinary course of business. The Company records a liability when it is probable that a loss has been incurred and the amount of the loss can be reasonably estimated. If the Company determines that a loss is reasonably possible and the loss or range of loss can be reasonably estimated, the Company discloses the reasonably possible loss. The Company adjusts its accruals to reflect the impact of negotiations, settlements, rulings, advice of legal counsel and other information and events pertaining to a particular case. Legal costs are expensed as incurred. Although claims are inherently unpredictable, the Company is not aware of any matters that have a material adverse effect on the business, financial position, results of operations, or cash flows. The Company has recorded $7.7 million and $1.9 million as a loss contingency in accrued expenses and other current liabilities on the consolidated balance sheets as of December 31, 2023 and 2022, respectively, primarily associated with the pending settlement of the following legal matters. Katerra Litigation On July 22, 2022, Katerra, Inc. filed a complaint for breach of contract and turnover of property under Section 542(b) of the Bankruptcy Code in the U.S. Bankruptcy Court for the Southern District of Texas. The complaint sought damages for the amounts due under the Settlement Agreement and for attorney’s fees. The Company filed an answer to the complaint on September 6, 2022. On May 11, 2023, the parties reached a settlement in which Solaria agreed to pay Katerra $0.8 million, paid in monthly payments beginning on May 25, 2023 and ending by October 25, 2023. The settlement had been paid in full as of December 31, 2023. SolarPark Litigation In January 2023, SolarPark Korea Co., LTD (“SolarPark”) demanded approximately $80.0 million during discussions between the Company and SolarPark. In February 2023, the Company submitted its statement of claim seeking approximately $26.4 million in damages against SolarPark. The ultimate outcome of this arbitration is currently unknown and could result in a material liability to the Company. However, the Company believes that the allegations lack merit and intends to vigorously defend all claims asserted. No liability has been recorded in the Company’s consolidated financial statements as the likelihood of a loss is not probable at this time. On March 16, 2023, SolarPark filed a complaint against Solaria and the Company in the U.S. District Court for the Northern District of California (“the court”). The complaint alleges a civil conspiracy involving misappropriation of trade secrets, defamation, tortious interference with contractual relations, inducement to breach of contract, and violation of California’s Unfair Competition Law. The complaint indicates that SolarPark has suffered in excess of $220.0 million in damages. On May 11, 2023, SolarPark filed a motion for preliminary injunction to seek an order restraining the Company from using or disclosing SolarPark’s trade secrets, making or selling shingled modules other than those produced by SolarPark, and from soliciting solar module manufacturers to produce shingled modules using Solaria’s shingled patents. On May 18, 2023, the Company responded by filing a motion for partial dismissal and stay. On June 1, 2023, SolarPark filed an opposition to the Company’s motion for dismissal and stay and a reply in support of their motion for preliminary injunction. On June 8, 2023, the Company replied in support of its motion for partial dismissal and stay. On July 11, 2023, the court conducted a hearing to consider SolarPark and the Company’s respective motions. On August 3, 2023, the court issued a ruling, which granted the preliminary injunction motion with respect to any purported misappropriation of SolarPark’s trade secrets. The court’s ruling does not prohibit the Company from producing shingled modules or from utilizing its own patents for the manufacture of shingled modules. The court denied SolarPark’s motion seeking a defamation injunction. The court denied the Company’s motion to dismiss and granted the Company’s motion to stay the entire litigation pending the arbitration in Singapore. On September 1, 2023, the Company filed a Limited Notice of Appeal to appeal the August 2023 order granting SolarPark’s motion for preliminary injunction. On September 26, 2023, Solaria filed a Notice of Withdrawal of Appeal and will not appeal the Court’s Preliminary Injunction Order. No liability has been recorded in the Company’s consolidated financial statements as the likelihood of a loss is not probable at this time. Siemens Litigation On July 22, 2021, Siemens filed a lawsuit in which Siemens alleged that the Company breached express and implied warranties under a purchase order that Siemens placed with the Company for a solar module system. Siemens claimed damages of approximately $6.9 million, inclusive of amounts of the Company’s indemnity obligations to Siemens, plus legal fees. On February 22, 2024, the Court issued an order against the Company which awarded Siemens approximately $6.9 million, inclusive of the Company’s indemnity obligations to Siemens, plus legal fees, the amount of which will be determined at a later hearing. On March 15, 2024, Siemens filed a motion seeking to recover $2.67 million for attorneys’ fees, expenses, and pre-judgment interest. The Court will conduct a hearing on Siemens’ motion in late May 2024. Pending entry of a final judgment by the Court, the Company intends to appeal such judgment. The Company has recorded $6.9 million and zero as a legal loss related to this litigation in accrued expenses and other current liabilities on the consolidated balance sheets as of December 31, 2023 and 2022, respectively. China Bridge Litigation On August 24 2023, China Bridge Capital Limited (“China Bridge”) alleged breach of contract and demanded $6.0 million. The complaint names FACT as the defendant. The complaint alleges China Bridge and FACT entered into a financial advisory agreement in October 2022 whereby FACT engaged China Bridge to advise and assist FACT in identifying a company for FACT to acquire. As part of the agreement, China Bridge claims that FACT agreed to pay China Bridge a $6.0 million advisory fee if FACT completed such an acquisition. China Bridge claims it introduced Complete Solaria to FACT and is therefore owed the $6.0 million advisory fee. The Company believes that the allegations lack merit and intends to vigorously defend all claims asserted. No liability has been recorded in the Company’s consolidated financial statements as the likelihood of a loss is not probable at this time. Letters of Credit The Company had $3.5 million of outstanding letters of credit related to normal business transactions as of December 31, 2023. These agreements require the Company to maintain specified amounts of cash as collateral in segregated accounts to support the letters of credit issued thereunder. As discussed in Note 2 – Summary of Significant Accounting Policies, the cash collateral in these restricted cash accounts was $3.8 million and $3.9 million as of December 31, 2023 and 2022, respectively.

Basic and Diluted Net Loss Per

Basic and Diluted Net Loss Per Share	3 Months Ended	12 Months Ended
Basic and Diluted Net Loss Per Share	Mar. 31, 2024	Dec. 31, 2023
Basic and Diluted Net Loss Per Share [Abstract]
Basic and Diluted Net Loss Per Share	(17) Basic and Diluted Net Loss Per Share The Company uses the two-class method to calculate net loss per share. No The unaudited basic and diluted shares and net loss per share for the thirteen-week period ended April 2, 2023 has been retroactively restated to give effect to the conversion of shares of legal acquiree’s convertible instruments into shares of legal acquiree common stock as though the conversion had occurred as of the beginning of the period. The retroactive restatement is consistent with the presentation on the accompanying unaudited condensed consolidated statements of stockholders’ deficit. The following table sets forth the computation of the Company’s basic and diluted net loss per share attributable to common stockholders for the thirteen-week periods ended March 31, 2024 and April 2, 2023 (in thousands, except share and per share amounts): Thirteen- Thirteen- Weeks Numerator: Net loss from continuing operations $ (9,588 ) $ (15,709 ) Net loss from discontinued operations –– (7,805 ) Net loss $ (9,588 ) $ (23,514 ) Denominator: Weighted average common shares outstanding, basic and diluted 49,077,330 25,200,347 Net loss per share: Continuing operations – basic and diluted $ (0.20 ) $ (0.62 ) Discontinued operations – basic and diluted $ –– $ (0.31 ) Net loss per share – basic and diluted $ (0.20 ) $ (0.93 ) The computation of basic and diluted net loss per share attributable to common stockholders is the same for the thirteen-week periods ended March 31, 2024 and April 2, 2023 because the inclusion of potential shares of common stock would have been anti-dilutive for the periods presented. The following table presents the potential common shares outstanding that were excluded from the computation of diluted net loss per share of common stock as of the periods presented because including them would have been anti-dilutive: As of March 31, April 2, Common stock warrants 23,024,556 89,313 Preferred stock warrants — 2,386,879 Stock options and RSUs issued and outstanding 11,436,369 9,714,894 Potential common shares excluded from diluted net loss per share 34,460,924 12,191,086	(20) Basic and Diluted Net Loss Per Share The Company uses the two-class method to calculate net loss per share. No The basic and diluted shares and net loss per share for the fiscal year ended December 31, 2022 has been retroactively restated to give effect to the conversion of shares of legal acquiree’s convertible instruments into shares of legal acquiree common stock as though the conversion had occurred as of the beginning of the period. The retroactive restatement is consistent with the presentation on the accompanying consolidated statements of stockholders’ deficit. The following table sets forth the computation of the Company’s basic and diluted net loss per share attributable to common stockholders for the fiscal years ended December 31, 2023 and 2022 (in thousands, except share and per share amounts): Fiscal Years Ended 2023 2022 Numerator: Net loss from continuing operations $ (96,197 ) $ (28,023 ) Net loss from discontinued operations (25,853 ) (1,454 ) Impairment loss from discontinued operations (147,505 ) – Net loss $ (269,555 ) $ (29,477 ) Denominator: Weighted average common shares outstanding, basic and diluted 24,723,370 22,524,400 Net loss per share: Continuing operations – basic and diluted $ (3.89 ) $ (1.24 ) Discontinued operations – basic and diluted (1.05 ) (0.07 ) Net loss per share – basic and diluted (4.94 ) (1.31 ) The computation of basic and diluted net loss per share attributable to common stockholders is the same for the fiscal years ended December 31, 2023 and 2022 because the inclusion of potential shares of common stock would have been anti-dilutive for the periods presented. The following table presents the potential common shares outstanding that were excluded from the computation of diluted net loss per share of common stock as of the periods presented because including them would have been anti-dilutive: As of 2023 2022 Common stock warrants 23,024,556 43,135 Convertible notes – 1,912,493 Preferred stock warrants – 1,152,790 Stock options and RSUs issued and outstanding 11,774,743 4,970,419 Potential common shares excluded from diluted net loss per share 34,799,299 8,078,837

Related Party Transactions

Related Party Transactions	3 Months Ended	12 Months Ended
Related Party Transactions	Mar. 31, 2024	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	(18) Related Party Transactions From October 2022 through June 2023, the Company issued convertible promissory notes (“2022 Convertible Notes”) of approximately $33.3 million to various investors, out of which $12.1 million was issued to five related parties. Additionally, the Company acquired a related party convertible note, on the same terms as the 2022 Convertible Notes as part of the acquisition of Solaria, with a fair value of $6.7 million at the time of the acquisition. The related party debt is presented as convertible notes, net, due to related parties, noncurrent in the accompanying unaudited condensed consolidated balance sheets. The principal amount of the outstanding balance on the 2022 Convertible Notes accrues at 5.0%, compounded annually. For the thirteen-week periods ended March 31, 2024 and April 2, 2023, the Company has recognized zero and $0.4 million, respectively, in interest expense related to the related party 2022 Convertible Notes. In June 2023, the Company received $3.5 million of prefunded PIPE proceeds from a related party investor in conjunction with the Company’s merger with Freedom Acquisition I Corp. In July 2023, in connection with the Mergers, in addition to the $3.5 million of related party PIPE proceeds noted above, the Company received additional PIPE proceeds from related parties of $12.1 million. In July 2023, in connection with the Mergers, the Company issued 120,000 shares to a related party as a transaction bonus. Refer to Note 1(a) – Description of Business and Note 4 – Reverse Recapitalization for further discussion. In July 2023, the Company entered into a series of FPAs as described in Note 5 – Forward Purchase Agreements. In connection with the FPAs, the Company recognized other expense of $30.7 million for the fiscal year ended December 31, 2023 in connection with the issuance of 5,670,000 shares of Complete Solaria Common Stock to the related party FPA Sellers. The Company also recognized other income of $0.3 million in connection with the issuance of the FPAs with related parties. As of March 31, 2024, the Company has recognized a liability associated with the FPAs of $7.9 million due to related parties in its unaudited condensed consolidated balance sheets, and the Company has recognized other expense associated with the change in fair value of the FPA liability due to related parties of $4.7 million in its unaudited condensed consolidated statements of operations and comprehensive loss for the thirteen-weeks ended March 31, 2024. In September 2023, in connection with the Mergers, the Company entered into a settlement and release agreement with a related party for the settlement of a working capital loan made to the Sponsor, prior to the closing of the Mergers. As part of the settlement agreement, the Company agreed to pay the related party $0.5 million as a return of capital, which is paid in ten equal monthly installments and does not accrue interest. The Company paid $0.2 million in 2023 and the remaining balance of $0.3 million was paid in the thirteen-week period ended March 31, 2024. The SAFEs, as described in Note 13 – Borrowing Arrangements, entered into in January 2024 and February 2024 were with the Rodgers Massey Freedom and Free Markets Charitable Trust, a related party. The Company received proceeds from the SAFEs totaling $5.0 million in exchange for debt that was subsequently converted into shares of the Company’s common stock as discussed in Note 19 – Subsequent Events. There were no other material related party transactions during the thirteen-week periods ended March 31, 2024 and April 2, 2023.	(21) Related Party Transactions Related Party Convertible Promissory Notes In 2020, the Company issued convertible promissory notes (“2020-A Convertible Notes”) of approximately $3.8 million to various investors, out of which $3.3 million was issued to nine related parties. The principal amount of the outstanding balance accrued interest at 2.0% per annum. In 2021, the Company subsequently issued convertible promissory notes (“2021-A Convertible Notes”) of approximately $4.8 million to various investors, out of which $3.6 million was issued to four related parties. The principal amount of the outstanding balance accrued interest at 2.0% per annum. Refer to Note 15 – Borrowing Arrangements for further details. In March 2022, as part of the Company’s Series D redeemable convertible preferred stock issuance, the Company converted all of the outstanding convertible note series. As part of the conversion, the Company recognized a gain on the extinguishment of related party convertible notes of $1.4 million, which was recorded in other income (expense), net on the consolidated statements of operations and comprehensive loss. In October 2022 through June 2023, the Company issued convertible promissory notes (“2022 Convertible Notes”) of approximately $33.3 million to various investors, out of which $12.1 million was issued to five related parties. Additionally, the Company acquired a related party convertible note, on the same terms as the 2022 Convertible Notes as part of the acquisition of Solaria, with a fair value of $6.7 million at the time of the acquisition. The related party debt is presented as convertible notes, net, due to related parties, noncurrent in the accompanying consolidated balance sheets. The principal amount of the outstanding balance on the 2022 Convertible Notes accrues at 5.0%, compounded annually. For the fiscal years ended December 31, 2023 and 2022, the Company has recognized $0.4 million and $0.2 million, respectively, in interest expense related to the related party 2022 Convertible Promissory Notes. In June 2023, the Company received $3.5 million of prefunded PIPE proceeds from a related party investor in conjunction with the Company’s merger with Freedom Acquisition I Corp (refer to Note 1(a) – Description of Business and Note 3 – Reverse Recapitalization). The $3.5 million investment converted to equity for reclassification of prepaid PIPE, which is reflected in the consolidated statements of redeemable convertible preferred stock and stockholders’ deficit for fiscal year ended December 31, 2023. In July 2023, in connection with the Mergers, in addition to the $3.5 million of related party PIPE proceeds noted above, the Company received additional PIPE proceeds from related parties of $12.1 million, which is reflected in the consolidated statements of redeemable convertible preferred stock and stockholders’ deficit for the fiscal year ended December 31, 2023. In July 2023, in connection with the Mergers, the Company issued 120,000 shares to a related party as a transaction bonus. As a result of the issuance, the Company recognized $0.7 million of expense within other income (expense), net in its consolidated statements of operations and comprehensive loss for the fiscal year ended December 31, 2023. In July 2023, the Company entered into a series of FPAs as described in Note 6 – Forward Purchase Agreements. In connection with the FPAs, the Company recognized other expense of $30.7 million for the fiscal year ended December 31, 2023 in connection with the issuance of 5,670,000 shares of Complete Solaria Common Stock to the related party FPA Sellers. The Company also recognized other income of $0.3 million in connection with the issuance of the FPAs with related parties. As of December 31, 2023, the Company has recognized a liability associated with the FPAs of $3.2 million due to related parties in its consolidated balance sheets, and the Company has recognized other expense associated with the change in fair value of the FPA liability due to related parties of $3.5 million in its consolidated statements of operations and comprehensive loss for both the fiscal year ended December 31, 2023. In September 2023, in connection with the Mergers, the Company entered into a settlement and release agreement with a related party for the settlement of a working capital loan made to the Sponsor, prior to the closing of the Mergers. As part of the settlement agreement, the Company agreed to pay the related party $0.5 million as a return of capital, which is paid in ten equal monthly installments and does not accrue interest. During fiscal year ended December 31, 2023, the Company made one payment of $0.2 million. As of December 31, 2023, $0.3 million remains outstanding. There were no other material related party transactions during the fiscal years ended December 31, 2023 and 2022.

Subsequent Events

Subsequent Events	3 Months Ended	12 Months Ended
Subsequent Events	Mar. 31, 2024	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	(19) Subsequent Events Notice of Delisting or Failure to Satisfy a Continued Listing Rule; Minimum Bid Price Requirement On April 16, 2024, the Company received written notice (the “Notice”) from the Nasdaq Stock Market, LLC (“Nasdaq”) notifying the Company that it is not in compliance with the Minimum Bid Price Requirement set forth in Nasdaq Listing Rule 5450(a)(1) for continued listing on The Nasdaq Global Market. Nasdaq Listing Rule 5450(a)(1) requires listed securities to maintain a minimum bid price of $1.00 per share, and Listing Rule 5810(c)(3)(A) provides that a failure to meet the Minimum Bid Price Requirement exists if the deficiency continues for a period of 30 consecutive business days. The Notice does not impact the listing of the Company’s common stock on The Nasdaq Global Market at this time. In accordance with Nasdaq Listing Rule 5810(c)(3)(A), the Company has 180 calendar days to regain compliance with the Minimum Bid Price Requirement. To regain compliance, the closing bid price of the Company’s common stock must be at least $1.00 per share for a minimum of ten consecutive business days before October 14, 2024. In the event that the Company does not regain compliance within this 180-day period, the Company may be eligible to seek an additional compliance period of 180 calendar days if it meets the continued listing requirement for the market value of publicly held shares and all other initial listing standards for The Nasdaq Capital Market, with the exception of the Minimum Bid Price Requirement, and provides written notice to Nasdaq of its intent to cure the deficiency during this second compliance period by effecting a reverse stock split if necessary. However, if it appears to the Nasdaq staff that the Company will not be able to cure the deficiency, or if the Company is otherwise not eligible, Nasdaq will provide notice to the Company that its common stock will be subject to delisting.	(22) Subsequent Events On January 16, 2024, Complete Solaria, Inc. (the “Company”) announced a workforce reduction (the “Workforce Reduction”) of 15 employees and 19 contractors, constituting approximately 14% of the Company’s workforce. The Company is taking this action to decrease its costs and strategically realign its resources. The Company expects to recognize the majority of these charges in the first quarter of 2024, and that the Workforce Reduction will be substantially complete during the first quarter of 2024. In addition, the Company may incur other charges or cash expenditures not currently contemplated due to unanticipated events that may occur, including in connection with the implementation of the Workforce Reduction. The Company does not expect that the Workforce Reduction will have a material impact on its consolidated financial statements. Departure of a Named Executive Officer – William J. Anderson The Company previously announced in its Current Report on Form 8-K filed with the Securities and Exchange Commission (the “SEC”) on November 16, 2023, that William J. Anderson had stepped down as the Company’s Chief Executive Officer but remained employed with the Company. On January 16, 2024, in connection with the Workforce Reduction, the Company terminated Mr. W. Anderson’s employment with the Company, effective as of January 16, 2024 (the “William Anderson Separation Date”). Following the William Anderson Separation Date, Mr. W. Anderson will continue to serve as a member the board of directors of the Company, in addition to other advisory and support roles pursuant to a consulting agreement to be entered into with Mr. W. Anderson. Subject to the terms of Mr. W. Anderson’s employment agreement, dated as of May 9, 2023, the form of which was filed as Exhibit 10.22 to the Company’s Registration Statement on Form S-4 filed with the SEC on May 11, 2023 (the “William Ander son Employment Agreement”), Mr. W. Anderson will be entitled to receive: ● cash severance in an amount equal to 12 months of his base salary in effect as of the William Anderson Separation Date, payable in installments beginning on the date that is the 60th day following the William Anderson Separation Date; ● a lump sum amount equal to any earned but unpaid annual bonus from the prior fiscal year ended December 31, 2023, plus a pro rata portion of Mr. W. Anderson’s annual bonus for the fiscal year ended December 31, 2024, to the extent such annual bonus would have been earned by Mr. W. Anderson pursuant to the terms of the William Anderson Employment Agreement; ● (A) a payment of continued health coverage for him and his eligible dependents under COBRA for the earlier of (1) a period of 12 months, (2) the expiration of his eligibility for the continuation coverage under COBRA or (3) the date when Mr. W. Anderson becomes eligible for substantially equivalent health insurance coverage in connection with new employment; or (B) a taxable payment in lieu of such payment; ● extension of the period of time in which Mr. W. Anderson may exercise all of his vested stock options until the earlier of (A) the 12-month anniversary of the William Anderson Separation Date, (B) the expiration date of the applicable stock option and (C) termination of the stock options upon a corporate transaction as provided under the applicable equity incentive plan under which such stock options were granted; and ● acceleration of 50% of Mr. W. Anderson’s remaining unvested and outstanding stock options subject to time-based vesting as of the William Anderson Separation Date Departure of a Named Executive Officer – David Anderson Additionally, on January 16, 2024, and in connection with the Workforce Reduction, the Company terminated David Anderson’s employment as the Company’s Chief Marketing Officer and Head of Strategic Partnerships, effective as of January 16, 2024 (the “David Anderson Separation Date”). Subject to the terms of Mr. D. Anderson’s employment agreement, dated as of May 9, 2023, a form of which was filed as Exhibit 10.22 to the Company’s Registration Statement on Form S-4 filed with th e SEC on May 11, 2023 (the “David Anderson Employment Agreement”), Mr. D. Anderson will be entitled to receive: ● cash severance in an amount equal to 12 months of Mr. D. Anderson’s base salary in effect as of the David Anderson Separation Date, payable in installments beginning on the date that is the 60th day following the David Anderson Separation Date; ● a lump sum amount equal to any earned but unpaid annual bonus from the prior fiscal year ended December 31, 2023 plus a pro rata portion of Mr. D. Anderson’s annual bonus for the fiscal year ended December 31, 2024, to the extent such annual bonus would have been earned by Mr. D. Anderson pursuant to the terms of the David Anderson Employment Agreement; ● (A) a payment of continued health coverage for him and his eligible dependents under COBRA for the earlier of (1) a period of 12 months, (2) the expiration of his eligibility for the continuation coverage under COBRA or (3) the date when Mr. D. Anderson becomes eligible for substantially equivalent health insurance coverage in connection with new employment; or (B) a taxable payment in lieu of such payment; ● extension of the period of time in which Mr. D. Anderson may exercise all of his vested stock options until the earlier of (A) the 12-month anniversary of the David Anderson Separation Date, (B) the expiration date of the applicable stock option and (C) termination of the stock options upon a corporate transaction as provided under the applicable equity incentive plan under which such stock options were granted; and ● acceleration of 50% of Mr. D. Anderson’s remaining unvested and outstanding stock options subject to time-based vesting as of the David Anderson Separation Date. The Company expects that the departure of the named executive officers will not have a material financial impact on its consolidated financial statements. First SAFE On January 31, 2024, the Company entered into a simple agreement for future equity (the “First SAFE”) with the Rodgers Massey Freedom and Free Markets Charitable Trust (the “Purchaser”) in connection with the Purchaser investing $1.5 million in the Company. The First SAFE is convertible into shares of the Company’s common stock, par value $0.0001 per share, upon the initial closing of a bona fide transaction or series of transactions with the principal purpose of raising capital, pursuant to which the Company issues and sells common stock at a fixed valuation (an “Equity Financing”), at a per share conversion price which is equal to the lower of (i)(a) $53.54 million divided by (b) the Company’s capitalization immediately prior to such Equity Financing (such conversion price, the “SAFE Price”), and (ii) 80% of the price per share of Common Stock sold in the Equity Financing. If the Company consummates a change of control prior to the termination of the First SAFE, the Purchaser will be automatically entitled to receive a portion of the proceeds of such liquidity event equal to the greater of (i) $1.5 million and (ii) the amount payable on the number of shares of Common Stock equal to (a) $1.5 million divided by (b)(1) $53.54 million divided by (2) the Company’s capitalization immediately prior to such liquidity event (the “Liquidity Price”), subject to certain adjustments as set forth in the First SAFE. The First SAFE is convertible into a maximum of 1,431,297 shares of Common Stock, assuming a per share conversion price of $1.05, which is the product of (i) $1.31, the closing price of the Common Stock on January 31, 2024, multiplied by (ii) 80%. On February 15, 2024, the Company entered into a simple agreement for future equity (the “Second SAFE” and together with the First SAFE, the “SAFEs”) with the Purchaser in connection with the Purchaser investing $3.5 million in the Company. The Second SAFE is convertible into shares of Common Stock upon the initial closing of an Equity Financing at a per share conversion price which is equal to the lower of (i) the SAFE Price, and (ii) 80% of the price per share of Common Stock sold in the Equity Financing. If the Company consummates a change of control prior to the termination of the Second SAFE, the Purchaser will be automatically entitled to receive an amount equal to the greater of (i) $3.5 million and (ii) the amount payable on the number of shares of Common Stock equal to $3.5 million divided by the Liquidity Price, subject to certain adjustments as set forth in the Second SAFE. The Second SAFE is convertible into a maximum of 3,707,627 shares of Common Stock, assuming a per share conversion price of $0.94, which is the product of (i) $1.18, the closing price of the Common Stock on February 15, 2024, multiplied by (ii) 80%. Departure of Directors or Certain Officers On March 6, 2024, Brian Wuebbels, the Chief Financial Officer of Complete Solaria, Inc. (the “Company”), notified the Company of his resignation effective April 30, 2024. Mr. Wuebbels will continue in his role as Chief Financial Officer to assist the Company in the filing of its Annual Report on Form 10-K for the year ended December 31, 2023. Mr. Wuebbels will also provide transition services to the Company through his resignation date.

Business Combination

Business Combination	12 Months Ended
Business Combination	Dec. 31, 2023
Business Combinations [Abstract]
Business Combination	(4) Business Combination Solaria Acquisition On November 4, 2022, Complete Solar Holdings acquired Solaria for aggregate consideration paid of $89.1 million, comprising of $0.1 million in cash, 2,884,550 shares of common stock with an aggregate fair value of $17.3 million, 6,803,549 shares of preferred stock with an aggregate fair value of $52.2 million, 78,962 common stock warrants for an aggregate value of $0.2 million, 1,376,414 preferred stock warrants for an aggregate fair value of $7.8 million, 5,382,599 stock options with an aggregate fair value of $10.0 million attributable to services provided prior to the acquisition date, and the payment of seller incurred transaction expenses of $1.5 million. In addition, the Company assumed $14.1 million of unvested Solaria stock options, which has been and will be recorded as stock-based expense over the remaining service period. Solaria designs, develops, manufactures, and generates revenue from the sale of silicon photovoltaic solar panels and licensing of its technology to third parties. At the time of the acquisition, the Company believed that the acquisition of Solaria would establish the Company as a full system operator, with a compelling customer offering with best-in-class technology, financing, and project fulfilment, which would enable the Company to sell more product across more geographies in the U.S. and Europe. This transaction was accounted for as a business combination in accordance with ASC 805, Business Combinations Acquisition costs of $1.3 million were expensed by the Company and are included in general and administrative expenses within the consolidated statements of operations and comprehensive loss for the year ended December 31, 2022. The fair value of assets acquired and liabilities assumed was based upon a preliminary valuation and the Company’s estimates and assumptions are subject to change within the measurement period. The following table summarized the provisional fair value of identifiable assets acquired and liabilities assumed (in thousands): Cash, cash equivalents and restricted cash $ 5,402 Accounts receivable 4,822 Inventories 5,354 Prepaid expenses and other current assets 8,569 Property and equipment 830 Operating lease right-of-use asset 1,619 Intangible assets 43,100 Other non-current assets 112 Total identifiable assets acquired 69,808 Accounts payable 4,210 Accrued expenses and other current liabilities 11,845 Notes payable 20,823 Deferred revenue 73 Operating lease liabilities, net of current portion 1,132 Warranty provision, noncurrent 1,566 SAFE agreements 60,470 Total identifiable liabilities assumed 100,119 Net identifiable liabilities assumed 30,311 Goodwill 119,422 Total aggregate consideration paid $ 89,111 Goodwill represents the excess of the preliminary estimated consideration transferred over the fair value of the net tangible and intangible assets acquired and has been allocated to the Company’s single reporting unit. Goodwill was subsequently reclassified to long-term assets held for sale – discontinued operations, on the Company’s balance sheet as of December 31, 2022, stemming from the sale of the Solaria business discussed in Note 8 – Divestiture below. Intangible assets acquired and subsequently disposed of as part of the Solaria sale discussed in Note 8 – Divestiture below are as follows (in thousands): Trademarks $ 5,700 Developed technology 12,700 Customer relationships 24,700 Total intangible assets $ 43,100 The income approach, using the relief from royalty method, was used to value trademarks and developed technology. Significant assumptions included in the valuation of trademarks and developed technology include projected revenues, the selected royalty rate and the economic life of the underlying asset. The income approach, using the multi-period excess earning method, was used to value customer relationships. Significant assumptions included in the valuation of customer relationships include projected revenues, customer attrition and expense growth over the forecasted period. As a result of the Solaria acquisition, the Company recognized $45.9 million of deferred tax assets. Due to the uncertainty surrounding the Company’s ability to realize such deferred income tax assets, a full valuation allowance has been established. Net operating losses were incurred by Solaria from November 4, 2022 through the divestiture in 2023. An unrecognized tax benefit was recorded in 2023 related to all acquired losses and post-acquisition losses due to the divestiture. Refer to Note 19 – Income Taxes for additional details.

Employee Benefit Plan

Employee Benefit Plan	12 Months Ended
Employee Benefit Plan	Dec. 31, 2023
Employee Benefit Plan [Abstract]
Employee Benefit Plan	(11) Employee Benefit Plan The Company sponsors a 401(k) defined contribution and profit-sharing plan (“401(k) Plan”) for its eligible employees. This 401(k) Plan provides for tax-deferred salary deductions for all eligible employees. Employee contributions are voluntary. Employees may contribute the maximum amount allowed by law, as limited by the annual maximum amount as determined by the Internal Revenue Service. The Company may match employee contributions in amounts to be determined at the Company’s sole discretion. The Company made no contributions to the 401(k) Plan for the fiscal years ended December 31, 2023 and 2022.

Income Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2023
Income Taxes [Abstract]
Income Taxes	(19) Income Taxes The Company’s loss from continuing operations before provision for income taxes for the years ended December 31, 2023 and 2022, was as follows (in thousands): Years Ended 2023 2022 Domestic $ (94,222 ) $ (27,996 ) Foreign (1,995 ) – Total $ (96,217 ) $ (27,996 ) The reconciliation of federal statutory income tax rate to our effective income tax rate is as follows (in thousands): Years Ended 2023 2022 Statutory federal income tax $ (20,206 ) $ (6,184 ) State income taxes, net of federal tax benefits 7,833 (1,207 ) Stock compensation 637 64 Non-deductible interest expense 887 78 Mark to market adjustments 615 397 Debt extinguishment 2,171 – Nondeductible Expenses 141 279 Foreign earnings taxed at different rates 419 157 Forward Purchase Agreements 9,780 – Prior year adjustments 719 – Liability for warrants (6,155 ) – Other (6 ) (8 ) Valuation allowance 3,145 6,451 Tax Provision $ (20 ) $ 27 Significant components of our deferred tax assets and liabilities are as follows (in thousands): Years Ended 2023 2022 Deferred income tax assets NOL carryforwards $ 17,957 $ 60,710 Credits – 195 Bad debt reserve 2,799 1,382 Inventory reserve 3,764 2,724 Warranty reserve 619 651 Revenue warranty 529 155 Interest expense carryover 5,503 3,445 Accrued compensation 404 678 Deferred revenue 131 195 ASC 842 leases 10 12 Fixed assets 219 328 Intangibles 32 – Capitalized research and development 808 509 Other 6,985 2,837 Total 39,760 73,821 Valuation allowance (38,407 ) (63,737 ) Net deferred tax assets 1,353 10,084 Deferred income tax liabilities Accounting method change – (18 ) Capitalized software (594 ) (234 ) Fixed assets — — Intangibles – (9,084 ) Convertible debt (759 ) (748 ) Refundable and deferred income taxes $ – $ — The Company has established a valuation allowance to offset the gross deferred tax assets as of December 31, 2023 and December 31, 2022, due to the uncertainty of realizing future tax benefits from its net operating loss carryforwards and other deferred tax assets. The valuation allowance balance was $38.4 million and $63.7 million for the years ended December 31, 2023 and December 31, 2022, respectively. In assessing the realizability of deferred income tax assets, the Company considered whether it is more likely than not that some portion or all of its deferred income tax assets will be realized. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Due to the uncertainty surrounding the Company’s ability to realize such deferred income tax assets, a full valuation allowance has been established. The valuation allowance decreased by $25.3 million during the year ended December 31, 2023, and increased by $52.4 million during the year ended December 31, 2022. The decrease in fiscal year 2023 is related to net operating loss and credit carryforwards which were deemed unavailable, offset by current year losses, and the increase in fiscal 2022 was due to acquired net operating loss and credit carryforwards as well as current year losses. As of December 31, 2023 and 2022, the Company had federal net operating loss carryforwards of approximately $267.5 million and $237.7 million, respectively, and state net operating loss carryforwards of approximately $194.2 million and $157.1 million, respectively. The federal net operating loss carryforwards that will expire between the years 2030 and 2037 total $114.6 million. As of December 31, 2023 and 2022, the Company had state research and development credit carryforwards of $1.6 million for both years, respectively. These credits do not expire. The utilization of the Company’s net operating loss and R&D credit carryforwards may be subject to limitation due to the “change in ownership provisions” under Section 382 of the Internal Revenue Code and similar foreign provisions. Such limitations may result in the expiration of these carryforwards before their utilization. The Company’s acquired net operating loss carryforwards have been reduced based on the estimated amount which will be lost due to these limitations. The Company has not reported a deferred tax asset related to remaining acquired loss carryforwards which the Company believes will be lost due to continuation of business enterprise rules. The Company has not completed a Section 382 analysis related to the 2023 sale of assets and it is possible the loss may not be disallowed. The Company has recorded an unrecognized tax benefit related to this uncertain tax position. The Company is subject to income taxes in the U.S. federal jurisdiction, and various foreign jurisdictions. Tax regulations within each jurisdiction are subject to the interpretation of the related tax laws and regulations and require significant judgment to apply. The Company’s tax years remain open for examination by all tax authorities since inception. The Company is not currently under examination in any tax jurisdictions. As of December 31, 2023 and 2022, the Company had unrecognized tax benefits of $53.2 million and $1.3 million, respectively. The reversal of the uncertain tax benefits would not affect the Company’s effective tax rate to the extent that it continues to maintain a full valuation allowance against its deferred tax assets. The Company applies the provisions set forth in FASB ASC Topic 740, Income Taxes, to account for the uncertainty in income taxes. In the preparation of income tax returns in federal and state jurisdictions, the Company asserts certain tax positions based on its understanding and interpretation of income tax laws. The following is a tabular reconciliation of the total amounts of unrecognized tax benefits (in thousands): Years Ended 2023 2022 Unrecognized tax benefits as of beginning of year $ 1,335 $ — Increases related to prior year tax positions 5 1,335 Increases related to current year tax positions 51,813 — Decreases related to prior year tax positions — — Unrecognized tax benefits as of end of year — — $ 53,153 $ 1,335 The Company recognizes interest and penalties related to unrecognized tax benefits within the income tax expense line in the statements of operations and comprehensive loss. Accrued interest and penalties are included as part of income tax payable in the consolidated balance sheets. No accrued interest or penalties have been recorded for the years ended December 31, 2023 or December 31, 2022. The Company has not provided U.S. income or foreign withholding taxes on the undistributed earnings of its foreign subsidiary as of December 31, 2023 and December 31, 2022 because it intends to permanently reinvest such earnings outside of the U.S. If these foreign earnings were to be repatriated in the future, the related U.S. tax liability will be immaterial, due to the participation exemption put in place under the 2017 Tax Cuts and Jobs Act.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended	12 Months Ended
Accounting Policies, by Policy (Policies)	Mar. 31, 2024	Dec. 31, 2023
Significant Accounting Policies [Abstract]
Basis of Presentation	(a) Basis of Presentation The unaudited condensed consolidated financial statements and accompanying notes have been prepared in accordance with generally accepted accounting principles in the Unites States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and reflect all normal and recurring adjustments that are, in the opinion of management, necessary for a fair presentation of the results for the interim periods presented. The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation.	(a) Basis of Presentation The financial statements and accompanying notes have been prepared in accordance with generally accepted accounting principles in the U.S. of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	(b) Use of Estimates The preparation of the Company’s unaudited condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, expenses, as well as related disclosure of contingent assets and liabilities. Significant estimates and assumptions made by management include, but are not limited to, the determination of: ● The allocation of the transaction price to identified performance obligations; ● Fair value of warrant liabilities; ● The reserve methodology for inventory obsolescence; ● The reserve methodology for product warranty; ● The reserve methodology for the allowance for credit losses; ● The fair value of the forward purchase agreements; and ● The measurement of stock-based compensation. To the extent that there are material differences between these estimates and actual results, the Company’s financial condition or operating results will be affected. The Company bases its estimates on past experience and other assumptions that the Company believes are reasonable under the circumstances, and the Company evaluates these estimates on an ongoing basis. The Company has assessed the impact and management is not aware of any specific events or circumstances that required an update to the Company’s estimates and assumptions or materially affected the carrying value of the Company’s assets or liabilities as of the date of issuance of this report. These estimates may change as new events occur and additional information is obtained.	(b) Use of Estimates The preparation of the Company’s consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, expenses, as well as related disclosure of contingent assets and liabilities. Significant estimates and assumptions made by management include, but are not limited to, the determination of: ● The allocation of the transaction price to identified performance obligations; ● Fair value of warrant liabilities; ● The reserve methodology for inventory obsolescence; ● The reserve methodology for product warranty; ● The reserve methodology for the allowance for credit losses; and ● The fair value of the forward purchase agreements ● The measurement of stock-based compensation To the extent that there are material differences between these estimates and actual results, the Company’s financial condition or operating results will be affected. The Company bases its estimates on past experience and other assumptions that the Company believes are reasonable under the circumstances, and the Company evaluates these estimates on an ongoing basis. The Company has assessed the impact and are not aware of any specific events or circumstances that required an update to the Company’s estimates and assumptions or materially affected the carrying value of the Company’s assets or liabilities as of the date of issuance of this report. These estimates may change as new events occur and additional information is obtained.
Segment Information	(c) Segment Information The Company conducts its business in one operating segment that provides custom solar solutions through a standardized platform to its residential solar providers and companies to facilitate the sale and installation of solar energy systems under a single product group. The Company’s Chief Executive Officer (“CEO”) is the Chief Operating Decision Maker (“CODM”). The CODM allocates resources and makes operating decisions based on financial information presented on a consolidated basis. The profitability of the Company’s product group is not a determining factor in allocating resources and the CODM does not evaluate profitability below the level of the consolidated Company. All the Company’s long-lived assets are maintained in the United States of America.	(c) Segment Information The Company conducts its business in one operating segment that provides custom solar solutions through a standardized platform to its residential solar providers and companies to facilitate the sale and installation of solar energy systems under a single product group. The Company’s Chief Executive Officer (“CEO”) is the Chief Operating Decision Maker (“CODM”). The CODM allocates resources and makes operating decisions based on financial information presented on a consolidated basis. The profitability of the Company’s product group is not a determining factor in allocating resources and the CODM does not evaluate profitability below the level of the consolidated company. All the Company’s long-lived assets are maintained in the U.S. of America.
Concentration of Risks	(d) Concentration of Risks Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents and accounts receivable. The Company’s cash and cash equivalents are on deposit with major financial institutions. Such deposits may be in excess of insured limits from time to time. The Company believes that the financial institutions that hold the Company’s cash are financially sound, and accordingly, minimum credit risk exists with respect to these balances. The Company has not experienced any losses due to institutional failure or bankruptcy. The Company performs credit evaluations of its customers and generally does not require collateral for sales on credit. The Company reviews accounts receivable balances to determine if any receivables will potentially be uncollectible and includes any amounts that are determined to be uncollectible in the allowance for credit losses. As of March 31, 2024, two customers had an outstanding balance that represented 36% and 19% of the total accounts receivable balance. As of December 31, 2023, two customers had an outstanding balance that represented 38% and 16% of the total accounts receivable balance. Concentration of customers For the thirteen-weeks ended March 31, 2024, one customer represented 76% of gross revenues. For the thirteen-weeks ended and April 2, 2023, three customers represented 29%, 23% and 12% of gross revenues. Concentration of suppliers For the thirteen-weeks ended March 31, 2024, one supplier represented 99% of the Company’s inventory purchases. For the thirteen-weeks ended April 2, 2023, two suppliers represented 78% and 10% of the Company’s inventory purchases.	(d) Concentration of Risks Concentration of credit risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents and accounts receivable. The Company’s cash and cash equivalents are on deposit with major financial institutions. Such deposits may be in excess of insured limits. The Company believes that the financial institutions that hold the Company’s cash are financially sound, and accordingly, minimum credit risk exists with respect to these balances. The Company has not experienced any losses due to institutional failure or bankruptcy. The Company performs credit evaluations of its customers and generally does not require collateral for sales on credit. The Company reviews accounts receivable balances to determine if any receivables will potentially be uncollectible and includes any amounts that are determined to be uncollectible in the allowance for credit losses. As of December 31, 2023, two customers had an outstanding balance that represented 38% and 16% of the total accounts receivable balance. As of December 31, 2022, three single customers had outstanding balances that represented 27%, 18%, and 14%, respectively, of the total accounts receivable balance. Concentration of customers The Company defines major customers as those customers who generate revenues that exceed 10% of the Company’s annual net revenues. For the years ended December 31, 2023 and 2022 one customer represented 55% and 47% of gross revenues, respectively. Concentration of suppliers For the year ended December 31, 2023, one supplier represented 40% of the Company’s inventory purchases. For the year ended December 31, 2022, three suppliers represented 74% of the Company’s inventory purchases.
Cash and Cash Equivalents	(e) Cash and Cash Equivalents The Company considers all highly liquid securities that mature within three months or less from the original date of purchase to be cash equivalents. The Company maintains the majority of its cash balances with commercial banks in interest bearing accounts. Cash and cash equivalents include cash held in checking and savings accounts and money market accounts consisting of highly liquid securities with original maturity dates of three months or less from the original date of purchase.	(e) Cash and Cash Equivalents The Company considers all highly liquid securities that mature within three months or less from the original date of purchase to be cash equivalents. The Company maintains the majority of its cash balances with commercial banks in interest bearing accounts. Cash and cash equivalents include cash held in checking and savings accounts and money market accounts consisting of highly liquid securities with original maturity dates of three months or less from the original date of purchase.
Restricted Cash	(f) Restricted Cash The Company classifies all cash for which usage is limited by contractual provisions as restricted cash. The restricted cash balance was $3.8 million at each of March 31, 2024 and December 31, 2023. Restricted cash consists of deposits in money market accounts, which is used as cash collateral backing letters of credit related to customs duty authorities’ requirements. The Company has presented these balances under restricted cash, as a long-term asset, in its unaudited condensed consolidated balance sheets. The Company reconciles cash, cash equivalents, and restricted cash reported in the unaudited condensed consolidated balance sheets that aggregate to the beginning and ending balances shown in the unaudited condensed consolidated statements of cash flows as follows (in thousands): March 31, December 31, Cash and cash equivalents $ 1,786 $ 2,593 Restricted cash 3,829 3,823 Total cash, cash equivalents and restricted cash $ 5,615 $ 6,416	(f) Restricted Cash The Company classifies all cash for which usage is limited by contractual provisions as restricted cash. Restricted cash balance as of December 31, 2023 and 2022, was $3.8 million and $3.9 million, respectively. The restricted cash consists of deposits in money market accounts, which is used as cash collateral backing letters of credit related to customs duty authorities’ requirements. The Company has presented these balances under restricted cash, as a long-term asset, in the consolidated balance sheets. The Company reconciles cash, cash equivalents, and restricted cash reported in the consolidated balance sheets that aggregate to the beginning and ending balances shown in the consolidated statements of cash flows as follows (in thousands): As of December 31, 2023 2022 Cash and cash equivalents $ 2,593 $ 4,409 Restricted cash 3,823 3,907 Total cash, cash equivalents, and restricted cash $ 6,416 $ 8,316
Revenue Recognition	(g) Revenue Recognition Disaggregation of revenue Refer to the table below for the Company’s revenue recognized by product and service type (in thousands): Thirteen-weeks Ended March 31, April 2, 2024 2023 Solar energy system installations $ 9,922 $ 15,843 Software enhanced services 118 834 Total revenue $ 10,040 $ 16,677 All of the Company’s revenue recognized by geography based on the location of the customer for the thirteen-week periods ended March 31, 2024 and April 2, 2023 was in the United States. Remaining performance obligations The Company has elected the practical expedient not to disclose remaining performance obligations for contracts that are less than one year in length. As of March 31, 2024, the Company has deferred $1.1 million associated with a long-term service contract. As of December 31, 2023, the Company has deferred $1.2 million associated with a long-term service contract, which will be recognized evenly through 2028. Incremental costs of obtaining customer contracts Incremental costs of obtaining customer contracts consist of sales commissions, which are costs paid to third-party vendors who source residential customer contracts for the sale of solar energy systems by the Company. The Company defers sales commissions and recognizes expense in accordance with the timing of the related revenue recognition. Amortization of deferred commissions is recorded as sales commissions in the accompanying unaudited condensed consolidated statements of operations and comprehensive loss. As of March 31, 2024 and December 31, 2023, deferred commissions were $5.1 million and $4.2 million, respectively, which were included in prepaid expenses and other current assets in the accompanying unaudited condensed consolidated balance sheets. Deferred revenue The Company typically invoices its customers upon completion of set milestones, generally upon installation of the solar energy system with the remaining balance invoiced upon passing final building inspection. Standard payment terms to customers range from 30 to 60 days. When the Company receives consideration, or when such consideration is unconditionally due, from a customer prior to delivering goods or services to the customer under the terms of a customer agreement, the Company records deferred revenue. As installation projects are typically completed within 12-months, the Company’s deferred revenue is reflected in current liabilities in the accompanying unaudited condensed consolidated balance sheets. The amount of revenue recognized during the thirteen-week periods ended March 31, 2024 and April 2, 2023 that was included in deferred revenue at the beginning of each period was $1.3 million and $1.9 million, respectively.	(i) Revenue Recognition Revenue is recognized when a customer obtains control of promised products and services and the Company has satisfied its performance obligations. The amount of revenue recognized reflects the consideration which the Company expects to be entitled to receive in exchange for the products and services. To achieve this core principle, the Company applies the following five steps: Step 1. Identification of the contract(s) with a customer; Step 2. Identification of the performance obligations in the contracts(s); Step 3. Determination of the transaction price; Step 4. Allocation of the transaction price to the performance obligations; Step 5. Recognition of the revenue when, or as, the Company satisfies a performance obligation. Revenues – Solar Energy System Installations The Company generates revenue primarily from the design and installation of a solar energy system and performing post-installation services. The Company’s contracts with customers include three primary contract types: ● Cash agreements ● Financing partner agreements ● Power purchase agreements In each of the Company’s customer contract types, the Company’s revenue consists of two performance obligations, which include the performance of the installation of the solar energy system and post- installation services. Installation includes the design of a solar energy system, the delivery of the components of the solar energy system (i.e., photovoltaic system, inverter, battery storage, etc.), installation services and services facilitating the connection of the solar energy system to the power grid. The Company accounts for these services as inputs to a combined output, resulting in a single service-based performance obligation. The Company recognizes revenue upon the completion of installation services, which occurs upon the transfer of control of the solar energy system and title of the related hardware components to the homeowner or distribution partner. Post-installation services consist primarily of administrative services and customer support, which the Company performs between the completion of installation and the date of inspection of the solar energy system by the authority having jurisdiction. The Company recognizes revenue at a point in time, which is when the inspection occurs. As the Company’s contracts with customers contain multiple performance obligations, the transaction price is allocated to each performance obligation based on its standalone selling price. The Company generally determines the standalone selling price based on the estimated costs incurred in the delivery of each performance obligation, relative to the total costs to be incurred under the contract. The Company records deferred revenue for amounts invoiced that are not subject to refund upon termination. In certain contracts with customers, the Company arranges for a third-party financing partner to provide financing to the customer. The Company collects upfront from the financing partner and the customer will provide installment payments to the financing partner. The Company records revenue in the amount received from the financing partner, net of any financing fees charged to the homeowner, which the Company considers to be a customer incentive. None of the Company’s contracts contain a significant financing component. The Company guarantees to customers certain specified minimum solar energy production output of the solar energy system for 10-years after the installation. The Company monitors the solar energy systems to determine whether these specified minimum outputs are being achieved. The Company will issue payments to customers if the output falls below contractually stated thresholds over the performance guarantee period. Revenue is recognized to the extent it is probable that a significant reversal of such revenue will not occur. Revenues – Software Enhanced Services The Company generates revenue from software enhanced services through the provision of design and proposal services. The Company’s customers for design services are solar installers who leverage the Company’s expertise and software platforms to obtain structural letters, computer aided designs and electrical reviews. The Company charges the customer a per design fixed fee for each type of service that is performed, and the Company recognizes revenue in the period the services are performed. The customer contracts contain the customer right to terminate the contract each month and are therefore enforceable only for the contracted services purchased each month. Revenue is recognized for design services in the month the services are performed. The Company’s customers for proposal services for solar sales organizations who contract with the Company to develop proposals for their potential residential solar customers. The Company generates proposals for the customer using the HelioQuote platform. Customers may purchase a fixed number of proposals for a given month or may contract on a pay as you go basis, and the performance obligation is defined by the number of proposals purchased by the customer each month. The customer contracts contain the customer right to terminate the contract each month and are therefore enforceable only for the services purchased each month. Revenue is recognized for proposal services in the month the services are performed. Warranties The Company typically provides a 10-year warranty on its solar energy system installations, which provides assurance over the workmanship in performing the installation, including roof leaks caused by the Company’s performance. For solar panel sales recognized prior to the Disposal Transaction, the Company provides a 30-year warranty that the products will be free from defects in material and workmanship. When the revenues are recognized for the solar energy systems installations services, the Company accrues liabilities for the estimated future costs of meeting its warranty obligations. The Company makes and revises these estimates based primarily on the volume of new sales that contain warranties, historical experience with and projections of warranty claims, and estimated solar energy system and panel replacement costs. The Company records a provision for estimated warranty expenses in cost of revenues within the accompanying consolidated statements of operations and comprehensive loss. Shipping and handling costs and certain taxes Revenues are recognized net of taxes collected from customers and remitted to governmental authorities. Shipping and handling costs associated with outbound freight are accounted for as a fulfillment cost and are included in both revenues and cost of revenues in the accompanying consolidated statements of operations and comprehensive loss. Deferred revenue The Company typically invoices its customers upon completion of set milestones, generally upon installation of the solar energy system with the remaining balance invoiced upon passing final building inspection. Standard payment terms to customers range from 30 to 60 days. When the Company receives consideration, or when such consideration is unconditionally due, from a customer prior to delivering goods or services to the customer under the terms of a customer agreement, the Company records deferred revenue. As installation projects are typically completed within 12-months, the Company’s deferred revenue is reflected in current liabilities in the accompanying consolidated balance sheets. The amount of revenue recognized during the years ended December 31, 2023 and 2022 that was included in deferred revenue at the beginning of each period was $2.1 million and $3.9 million, respectively. Disaggregation of revenue Refer to the table below for the Company’s revenue recognized by product and service type (in thousands): Fiscal Year Ended 2023 2022 Solar energy system installations $ 84,858 $ 62,896 Software enhanced services 2,758 3,579 Total revenue $ 87,616 $ 66,475 For the years ended December 31, 2023 and 2022, all revenue recognized was generated in the U.S. Remaining performance obligations The Company has elected the practical expedient not to disclose remaining performance obligations for contracts that are less than one year in length. As of December 31, 2023, the Company has deferred $1.2 million associated with a long-term service contract, which will be recognized evenly through 2028. The Company has deferred $1.3 million associated with a long-term service contract as of December 31, 2022. Incremental costs of obtaining customer contracts Incremental costs of obtaining customer contracts consist of sales commissions, which are costs paid to third-party vendors who source residential customer contracts for the sale of solar energy systems by the Company. The Company defers sales commissions and recognizes expense in accordance with the timing of the related revenue recognition. Amortization of deferred commissions is recorded as sales commissions in the accompanying consolidated statements of operations and comprehensive loss. As of December 31, 2023 and 2022, deferred commissions were $4.2 million and $2.8 million, respectively, which were included in prepaid expenses and other current assets in the accompanying consolidated balance sheets.
Fair Value Measurements	(h) Fair Value Measurements The Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. The Company determines fair value based on assumptions that market participants would use in pricing an asset or liability in the principal or most advantageous market. When considering market participant assumptions in fair value measurements, the following fair value hierarchy distinguishes between observable and unobservable inputs, which are categorized in one of the following levels: ● Level 1 inputs: Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date. ● Level 2 inputs: Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability. ● Level 3 inputs: Unobservable inputs for the asset or liability used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at the measurement date. Financial assets and liabilities held by the Company measured at fair value on a recurring basis as of March 31, 2024 and December 31, 2023 include cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, the warrant liabilities, SAFE Agreements and FPA liabilities. The carrying amounts of cash, accounts receivable, accounts payable and accrued expenses approximate their fair value because of their short-term nature (classified as Level 1). The warrant liabilities and FPA liabilities are measured at fair value using Level 3 inputs. The Company records subsequent adjustments to reflect the increase or decrease in estimated fair value at each reporting date within the unaudited condensed consolidated statements of operations and comprehensive income (loss) as a component of other income (expense), net.	(u) Fair Value Measurements The Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. The Company determines fair value based on assumptions that market participants would use in pricing an asset or liability in the principal or most advantageous market. When considering market participant assumptions in fair value measurements, the following fair value hierarchy distinguishes between observable and unobservable inputs, which are categorized in one of the following levels: ● Level 1 inputs: Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date. ● Level 2 inputs: Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability. ● Level 3 inputs: Unobservable inputs for the asset or liability used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at the measurement date. Financial assets and liabilities held by the Company measured at fair value on a recurring basis as of December 31, 2023 and 2022 include cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, the warrant liabilities and FPA liabilities. The carrying amounts of cash, accounts receivable, accounts payable and accrued expenses approximate their fair value because of their short-term nature (classified as Level 1). The warrant liabilities and FPA liabilities are measured at fair value using Level 3 inputs. The Company records subsequent adjustments to reflect the increase or decrease in estimated fair value at each reporting date within the consolidated statements of operations and comprehensive loss as a component of other income.
Direct Offering Costs	(i) Direct Offering CostsDirect offering costs represent legal, accounting and other direct costs related to the Mergers, which was consummated in July 2023. In accounting for the Mergers, direct offering costs of approximately $5.7 million were reclassified to additional paid-in capital and netted against the Mergers proceeds received upon close. As of March 31, 2024 and December 31, 2023, the Company had no deferred offering costs included within prepaid expenses and other current assets in its unaudited condensed consolidated balance sheets.
Warrant Liabilities	(j) Warrant Liabilities The Company accounts for its warrant liabilities in accordance with the guidance in ASC 815-40, Derivatives and Hedging – Contracts in Entity’s Own Equity, under which the warrants that do not meet the criteria for equity classification and must be recorded as liabilities. The warrant liabilities are measured at fair value at inception and at each reporting date in accordance with the guidance in ASC 820, Fair Value Measurement, with any subsequent changes in fair value recognized in other income (expense), net on the unaudited condensed consolidated statements of operations and comprehensive income (loss). Refer to Note 3 – Fair Value Measurements and Note 12 – Warrants.	(y) Warrant Liabilities The Company accounts for its warrant liabilities in accordance with the guidance in ASC 815-40, Derivatives and Hedging – Contracts in Entity’s Own Equity Fair Value Measurement
Forward Purchase Agreements	(k) Forward Purchase Agreements The Company accounts for its FPAs in accordance with the guidance in ASC 480, Distinguishing Liabilities from Equity, as the agreements embody an obligation to transfer assets to settle a forward contract. The warrant liabilities are measured at fair value at inception and at each reporting date in accordance with the guidance in ASC 820, Fair Value Measurement, with any subsequent changes in fair value recognized in other income (expense), net on the unaudited condensed consolidated statements of operations and comprehensive income (loss). Refer to Note 3 – Fair Value Measurements and Note 5 – Forward Purchase Agreements.	(z) Forward Purchase Agreements The Company accounts for its forward purchase agreements (“FPAs”) in accordance with the guidance in ASC 480, Distinguishing Liabilities from Equity Fair Value Measurement
Net Loss Per Share	(l) Net Loss Per Share The Company computes net loss per share following ASC 260, Earnings Per Share. Basic net loss per share is measured as the income or loss available to common stockholders divided by the weighted average common shares outstanding for the period. Diluted net loss per share presents the dilutive effect on a per-share basis from the potential exercise of options and/or warrants. The potentially dilutive effect of options or warrants are computed using the treasury stock method. Securities that potentially have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the diluted loss per share calculation.	(v) Net Loss Per Share The Company computes net loss per share following ASC 260, Earnings Per Share
Accounting Pronouncements Not Yet Adopted	(m) Accounting Pronouncements Not Yet Adopted In November 2023, the FASB issued ASU No. 2023-07 “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” (“ASU 2023-07”). The ASU expands public entities’ segment disclosures by requiring disclosure of significant segment expenses that are regularly provided to the CODM and included within each reported measure of segment profit or loss, an amount and description of its composition for other segment items, and interim disclosures of a reportable segment’s profit or loss and assets. This guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, and requires retrospective adoption. The Company is currently evaluating ASU 2023-07, but expects the impact of the disclosures to be immaterial to the Company’s unaudited condensed consolidated financial statements. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The objective of ASU 2023-09 is to enhance disclosures related to income taxes, including specific thresholds for inclusion within the tabular disclosure of income tax rate reconciliation and specified information about income taxes paid. ASU 2023-09 is effective for public companies starting in annual periods beginning after December 15, 2024. The Company is currently evaluating ASU 2023-09 but expects the impact of the disclosures to be immaterial to the Company’s unaudited condensed consolidated financial statements.	(bb) Accounting Pronouncements Not Yet Adopted In November 2023, the FASB issued ASU No. 2023-07 “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” (“ASU 2023-07”). The ASU expands public entities’ segment disclosures by requiring disclosure of significant segment expenses that are regularly provided to the CODM and included within each reported measure of segment profit or loss, an amount and description of its composition for other segment items, and interim disclosures of a reportable segment’s profit or loss and assets. This guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, and requires retrospective adoption. The Company is currently evaluating ASU 2023-07 but expects the impact of the disclosures to be immaterial to the Company’s consolidated financial statements. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The objective of ASU 2023-09 is to enhance disclosures related to income taxes, including specific thresholds for inclusion within the tabular disclosure of income tax rate reconciliation and specified information about income taxes paid. ASU 2023-09 is effective for public companies starting in annual periods beginning after December 15, 2024. The Company is currently evaluating ASU 2023-09 but expects the impact of the disclosures to be immaterial to the Company’s consolidated financial statements.
Accounts Receivable, Net		(g) Accounts Receivable, Net Accounts receivable are recorded at the invoiced amount and do not bear interest. The Company maintains an allowance for credit losses 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 customers’ financial condition, the amount of receivables in dispute, the current receivables aging and customer payment patterns. Account balances are written off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. Recoveries of accounts receivable previously written off are recorded when received. The following table summarizes the allowance for doubtful accounts as of December 31, 2023 and 2022 (in thousands): As of December 31, 2023 2022 Balance at beginning of period $ (4,812 ) $ (2,569 ) Provision charged to earnings (5,083 ) (2,243 ) Amounts written off, recoveries and other adjustments 49 - Balance at end of period $ (9,846 ) $ (4,812 ) The Company does not have any off-balance sheet credit exposure relating to its customers.
Inventories		(h) Inventories Inventories consist of solar panels and the components of solar energy systems which the Company classifies as finished goods. Costs are computed under the average cost method. The Company identifies inventory which is considered obsolete or in excess of anticipated demand based on a consideration of marketability and product life cycle stage, component cost trends, demand forecasts, historical revenues, and assumptions about future demand and market conditions to state inventory at the lower of cost or net realizable value.
Property and Equipment, Net		(j) Property and Equipment, Net Property and equipment are stated at cost less accumulated depreciation and amortization. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gain or loss is included in the current period. Repair and maintenance costs are expensed as incurred. Depreciation and amortization are calculated using the straight-line method over the following estimated useful lives of the assets: Useful Lives Manufacturing equipment 1–3 years Developed software 5 years Furniture & equipment 3–5 years Leasehold improvements 3–5 years
Internal-Use Software		(k) Internal-Use Software The Company capitalizes costs to develop its internal-use software when preliminary development efforts are successfully completed, management has authorized and committed project funding, it is probable that the project will be completed, and the software will be utilized as intended. These costs include personnel and related employee benefits and expenses for employees who are directly associated with and who devote time to software projects, and external direct costs of materials and services consumed in developing or obtaining software. Costs incurred prior to meeting these criteria, together with costs incurred for training and maintenance, are expensed as incurred. Costs incurred for enhancements that are expected to provide additional material functionality are capitalized and amortized over the estimated useful life of the related upgrade. During the years ended December 31, 2023 and 2022, the Company capitalized $1.9 million and $1.5 million, respectively, of internal-use software development costs. The remaining unamortized balance as of December 31, 2023 and December 31, 2022 of $3.8 million and $2.7 million, respectively, is included in property and equipment, net within the accompanying consolidated balance sheets.
Cost of Revenues		(l) Cost of Revenues Cost of revenues includes actual cost of material, labor and related overhead incurred for revenue-producing units, and includes associated warranty costs, freight and delivery costs, depreciation, and amortization of internally developed software.
Advertising and Promotional Expenses		(m) Advertising and Promotional Expenses Advertising and promotional costs are expensed as incurred and included in sales and marketing expense in the accompanying consolidated statements of operations and comprehensive loss. Advertising costs were not material for the years ended December 31, 2023 and 2022.
Income Taxes		(n) Income Taxes Income taxes are accounted for under the asset-and-liability method. 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 that includes the enactment date. The Company recognizes the effect of income tax positions only if those positions are more likely than not to be sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company recognizes accrued interest and penalties, if any, related to unrecognized tax benefits in income tax provision.
Foreign Currency		(o) Foreign Currency The Company’s reporting currency is the US dollar. The functional currency for each of the Company’s foreign subsidiaries is the local currency, as it is the monetary unit of account of the principal economic environments in which the Company’s foreign subsidiaries operate. Assets and liabilities of the foreign subsidiaries are translated at the current exchange rate as of the end of the period, and revenue and expenses are translated at the average exchange rates in effect during the period. The gain or loss resulting from the process of translating foreign currency financial statements into US dollar financial statements is accounted for as a foreign currency cumulative translation adjustment and is reported as a component of accumulated other comprehensive loss. Foreign currency transaction gains and losses resulting from transactions denominated in a currency other than the functional currency are recognized in Other Income (expense), net in the consolidated statements of operations and comprehensive loss.
Comprehensive Loss		(p) Comprehensive Loss Comprehensive loss consists of two components, net loss and other comprehensive income (loss), net. The Company’s other comprehensive loss consists of foreign currency translation adjustments that result from the consolidation of its foreign entities and is reported net of tax effects.
Impairment of Long-Lived Assets		(q) Impairment of Long-Lived Assets Long-lived assets, such as property and equipment, ROU assets, and intangible assets subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If circumstances require a long-lived asset or asset group be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques including discounted cash flow models, and quoted market values, as considered necessary. There were no
Intangible Assets, Net		(r) Intangible Assets, Net Intangible assets are recorded at the cost, less accumulated amortization. Amortization is recorded using the straight-line method. All intangible assets that have been determined to have definite lives are amortized over their estimated useful life as indicated below: Useful Lives Assembled workforce 2years
Deferred Transaction Costs		(s) Deferred Transaction Costs Deferred transaction costs, which consist of direct incremental legal, consulting and accounting fees related to the merger with Freedom in July 2023, are capitalized until they were recorded against proceeds upon the consummation of the transaction. In accounting for the Mergers, direct offering costs of approximately $5.7 million were reclassified to additional paid-in capital and netted against the Mergers proceeds received upon close. As of December 31, 2023, there were no deferred transaction costs. As of December 31, 2022, the Company had recorded $1.1 million of deferred transaction costs in other noncurrent assets on the consolidated balance sheets.
Stock-Based Compensation		(t) Stock-Based Compensation The Company recognizes stock-based compensation expense over the requisite service period on a straight- line basis for all stock-based payments that are expected to vest to employees, non-employees and directors, including grants of employee stock options and other stock-based awards. Equity-classified awards issued to employees, non-employees such as consultants and non-employee directors are measured at the grant-date fair value of the award. Forfeitures are recognized as they occur. For accounting purposes, the Company estimates grant-date fair value of stock options using the Black-Scholes option pricing model. The Black-Scholes option pricing model requires the input of highly subjective assumptions, including the fair value of the underlying common stock prior to the Mergers, the expected term of the option the expected volatility of the price of the Company’s common stock and expected dividend yield. The Company determines these inputs as follows: Expected Term Expected Volatility Expected Dividend Risk-free Interest Rate
Convertible Debt Embedded Derivative Liabilities		(w) Convertible Debt Embedded Derivative Liabilities The Company evaluates the embedded conversion feature within its convertible debt instruments under ASC 815-15 and ASC 815-40 to determine if the conversion feature meets the definition of a liability and, if so, whether to bifurcate the conversion feature and account for it as a separate derivative liability. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the consolidated statements of operations and comprehensive loss. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the consolidated balance sheets as current or non-current based on whether net-cash settlement of the derivative instrument could be required within twelve months after the balance sheet date. The derivative is subject to re-measurement at the end of each reporting period, with changes in fair value recognized as a component of other income (expense), net, in the consolidated statements of operations and comprehensive loss. The Company’s embedded derivative liabilities were extinguished in the first quarter of 2022.
Leases		(x) Leases Effective January 1, 2021, the Company early adopted Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842), as amended (“ASC 842”). The Company determines if a contract is a lease or contains a lease at the inception of the contract and reassesses that conclusion if the contract is modified. The Company’s lease agreements generally contain lease and non-lease components. Payments under lease arrangements are primarily fixed. The Company combines lease and non-lease components and accounts for them together as a single lease component. All leases are assessed for classification as an operating lease or a finance lease. Operating lease right-of-use (“ROU”) assets are presented separately on the Company’s consolidated balance sheets. Operating lease liabilities are separated into a current portion and non-current portion and are presented separately on the Company’s consolidated balance sheets. The Company does not have finance lease ROU assets or liabilities. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent its obligation to make lease payments arising from the lease. The Company does not obtain and control its right to use the identified asset until the lease commencement date. The Company generally uses its incremental borrowing rate to discount the lease payments to present value. The estimated incremental borrowing rate is derived from information available at the lease commencement date. The Company’s lease terms include periods under options to extend or terminate the lease when it is reasonably certain that we will exercise that option. The Company generally uses the base, non-cancelable, lease term when determining the lease assets and liabilities. The Company also records a corresponding right-of-use asset and applicable lease commencement date, which is calculated based on the amount of the lease liability, adjusted for any advance lease payments made, lease incentives received, and initial direct costs incurred. Right-of-use assets are subject to evaluation for impairment or disposal on a basis consistent with other long-lived assets. The Company has elected, for all classes of underlying assets, not to recognize ROU assets and lease liabilities for leases with a term of twelve months or less. Lease cost for short-term leases is recognized on a straight-line basis over the lease term.
Recently Adopted Accounting Pronouncements		(aa) Recently Adopted Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	3 Months Ended	12 Months Ended
Summary of Significant Accounting Policies (Tables)	Mar. 31, 2024	Dec. 31, 2023
Significant Accounting Policies [Abstract]
Schedule of Reconciles Cash, Cash Equivalents, and Restricted Cash	The Company reconciles cash, cash equivalents, and restricted cash reported in the unaudited condensed consolidated balance sheets that aggregate to the beginning and ending balances shown in the unaudited condensed consolidated statements of cash flows as follows (in thousands): March 31, December 31, Cash and cash equivalents $ 1,786 $ 2,593 Restricted cash 3,829 3,823 Total cash, cash equivalents and restricted cash $ 5,615 $ 6,416	The Company reconciles cash, cash equivalents, and restricted cash reported in the consolidated balance sheets that aggregate to the beginning and ending balances shown in the consolidated statements of cash flows as follows (in thousands): As of December 31, 2023 2022 Cash and cash equivalents $ 2,593 $ 4,409 Restricted cash 3,823 3,907 Total cash, cash equivalents, and restricted cash $ 6,416 $ 8,316
Schedule of Revenue Recognized By Product and Services	Refer to the table below for the Company’s revenue recognized by product and service type (in thousands): Thirteen-weeks Ended March 31, April 2, 2024 2023 Solar energy system installations $ 9,922 $ 15,843 Software enhanced services 118 834 Total revenue $ 10,040 $ 16,677	Refer to the table below for the Company’s revenue recognized by product and service type (in thousands): Fiscal Year Ended 2023 2022 Solar energy system installations $ 84,858 $ 62,896 Software enhanced services 2,758 3,579 Total revenue $ 87,616 $ 66,475
Schedule of Allowance for Doubtful Accounts		The following table summarizes the allowance for doubtful accounts as of December 31, 2023 and 2022 (in thousands): As of December 31, 2023 2022 Balance at beginning of period $ (4,812 ) $ (2,569 ) Provision charged to earnings (5,083 ) (2,243 ) Amounts written off, recoveries and other adjustments 49 - Balance at end of period $ (9,846 ) $ (4,812 )
Schedule of Estimated Useful Lives of the Assets		Depreciation and amortization are calculated using the straight-line method over the following estimated useful lives of the assets: Useful Lives Manufacturing equipment 1–3 years Developed software 5 years Furniture & equipment 3–5 years Leasehold improvements 3–5 years
Schedule of Intangibles Assets of Estimated Useful Life		All intangible assets that have been determined to have definite lives are amortized over their estimated useful life as indicated below: Useful Lives Assembled workforce 2years

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended	12 Months Ended
Fair Value Measurements (Tables)	Mar. 31, 2024	Dec. 31, 2023
Fair Value Measurements [Abstract]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis	The following table sets forth the Company’s financial assets and liabilities that are measured at fair value, on a recurring basis (in thousands): As of March 31, 2024 Level 1 Level 2 Level 3 Total Financial Liabilities Carlyle warrants $ — $ — $ 3,086 $ 3,086 Public warrants 437 — — 437 Private placement warrants — 318 — 318 Working capital warrants — 36 — 36 Replacement warrants — — 5 5 Forward purchase agreement liabilities — — 9,409 9,409 SAFE Agreements — — 5,000 5,000 Total $ 437 $ 354 $ 17,500 $ 18,291 As of December 31, 2023 Level 1 Level 2 Level 3 Total Financial Liabilities Carlyle warrants $ — $ — $ 9,515 $ 9,515 Public warrants 167 — — 167 Private placement warrants — 122 — 122 Working capital warrants — 14 — 14 Replacement warrants — — 1,310 1,310 Forward purchase agreement liabilities — — 3,831 3,831 Total $ 167 $ 136 $ 14,656 $ 14,959	The following table sets forth the Company’s financial assets and liabilities that were measured at fair value, on a recurring basis (in thousands): December 31, 2023 Level 1 Level 2 Level 3 Total Financial Liabilities Carlyle warrants $ — $ — $ 9,515 $ 9,515 Public warrants 167 — — 167 Private placement warrants — 122 — 122 Working capital warrants — 14 — 14 Replacement warrants — — 1,310 1,310 Forward purchase agreement liabilities — — 3,831 3,831 Total $ 167 $ 136 $ 14,656 $ 14,959 December 31, 2022 Level 1 Level 2 Level 3 Total Financial Liabilities Redeemable convertible preferred stock warrant liability $ — $ — $ 14,152 $ 14,152 Total $ — $ — $ 14,152 $ 14,152
Schedule of Warrants Based on a Black Scholes Option Pricing Method	The Company valued the warrants based on a Black-Scholes Option Pricing Method, which included the following inputs: March 31, December 31, Expected term 7.0 years 7.0 years Expected volatility 77.0 % 77.0 % Risk-free interest rate 3.92 % 3.92 % Expected dividend yield 0.0 % 0.0 % March 31, December 31, Expected term 0.08 years 0.3 years Expected volatility 78.5 % 78.5 % Risk-free interest rate 5.49 % 5.4 % Expected dividend yield 0.0 % 0.0 %	The Company valued the warrants based on a Black-Scholes Option Pricing Method, which included the following inputs: December 31, 2023 2022 Expected term 7.0 years — Expected volatility 77.0 % — Risk-free interest rate 3.92 % — Expected dividend yield 0.0 % — Series B Redeemable Convertible Preferred Stock Warrant December 31, 2023 2022 Expected term — 3.1 years Expected volatility — 72.5 % Risk-free interest rate — 4.2 % Expected dividend yield — 0.0 % Series C Redeemable Convertible Preferred Stock Warrant December 31, 2023 2022 Expected term — 3.6 years Expected volatility — 72.5 % Risk-free interest rate — 4.0 % Expected dividend yield — 0.0 % Series D-7 Redeemable Convertible Preferred Stock Warrant December 31, 2023 2022 Expected term 0.3 years 1.5 years Expected volatility 78.5 % 78.5 % Risk-free interest rate 5.4 % 4.7 % Expected dividend yield 0.0 % 0.0 %
Schedule of Expected Volatility is Determined Based on the Historical Equity Volatility	The FPA liabilities are measured at fair value on a recurring basis using a Monte Carlo simulation analysis. The expected volatility is determined based on the historical equity volatility of comparable companies over a period that matches the simulation period, which included the following inputs: March 31, December 31, Common stock trading price $ 0.59 $ 1.66 Simulation period 1.30 years 1.55 years Risk-free interest rate 4.90 % 4.48 % Volatility 112.0 % 95.0 %	The FPA liabilities are measured at fair value on a recurring basis using a Monte Carlo simulation analysis. The expected volatility is determined based on the historical equity volatility of comparable companies over a period that matches the simulation period, which included the following inputs: December 31, 2023 2022 Common stock trading price $ 1.66 $ — Simulation period 1.55 years — Risk-free rate 4.48 % — Volatility 95.0 % —

Reverse Recapitalization (Table

Reverse Recapitalization (Tables)	3 Months Ended	12 Months Ended
Reverse Recapitalization (Tables)	Mar. 31, 2024	Dec. 31, 2023
Reverse Recapitalization [Abstract]
Schedule of Common Stock Outstanding	The following table presents the number of shares of Complete Solaria Common Stock outstanding immediately following the consummation of the Mergers: Recapitalization FACT Class A Ordinary Shares, outstanding prior to Mergers 34,500,000 FACT Class B Ordinary Shares, outstanding prior to Mergers 8,625,000 Bonus shares issued to sponsor 193,976 Bonus shares issued to PIPE investors 120,000 Bonus shares issued to FPA investors 150,000 Shares issued from PIPE financing 1,690,000 Shares issued from FPA agreements, net of recycled shares 5,558,488 Less: redemption of FACT Class A Ordinary Shares (31,041,243 ) Total shares from the Mergers and PIPE Financing 19,796,221 Legacy Complete Solaria shares 20,034,257 2022 Convertible Note Shares 5,460,075 Shares of Complete Solaria Common stock immediately after Mergers 45,290,553	The following table presents the number of shares of Complete Solaria Common Stock outstanding immediately following the consummation of the Mergers: Recapitalization FACT Class A Ordinary Shares, outstanding prior to Mergers 34,500,000 FACT Class B Ordinary Shares, outstanding prior to Mergers 8,625,000 Bonus shares issued to sponsor 193,976 Bonus shares issued to PIPE investors 120,000 Bonus shares issued to FPA investors 150,000 Shares issued from PIPE financing 1,690,000 Shares issued from FPA agreements, net of recycled shares 5,558,488 Less: redemption of FACT Class A Ordinary Shares (31,041,243 ) Total shares from the Mergers and PIPE Financing 19,796,221 Legacy Complete Solaria shares 20,034,257 2022 Convertible Note Shares 5,460,075 Shares of Complete Solaria Common stock immediately after Mergers 45,290,553
Schedule of Reconciles Elements of the Merger		The following table reconciles the elements of the Mergers to the audited consolidated statements of cash flows and the audited consolidated statements of stockholders’ deficit for the year-ended December 31, 2023 (in thousands): Recapitalization Cash proceeds from FACT, net of redemptions $ 36,539 Cash proceeds from PIPE Financing 12,800 Less: cash payment of FACT transaction costs and underwriting fees (10,680 ) Less: cash payment to FPA investors for rebates and recycled shares (17,831 ) Less: cash payment for Promissory Note (1,170 ) Net cash proceeds upon the closing of the Mergers and PIPE financing 19,658 Less: non-cash net liabilities assumed from FACT (10,135 ) Net contributions from the Mergers and PIPE financing upon closing $ 9,523

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	3 Months Ended	12 Months Ended
Prepaid Expenses and Other Current Assets (Tables)	Mar. 31, 2024	Dec. 31, 2023
Prepaid Expenses and Other Current Assets [Abstract]
Schedule of Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets consist of the following (in thousands): As of March 31, December 31, Deferred commissions $ 5,098 $ 4,185 Inventory deposits - 616 Other 678 1,016 Total prepaid expenses and other current assets $ 5,776 $ 5,817	Prepaid expenses and other current assets consist of the following (in thousands): As of December 31, 2023 2022 Inventory deposits $ 616 $ 6,255 Prepaid sales commissions 4,185 2,838 Other 1,016 978 Total prepaid expenses and other current assets $ 5,817 $ 10,071

Divestiture (Tables)

Divestiture (Tables)	3 Months Ended	12 Months Ended
Divestiture (Tables)	Mar. 31, 2024	Dec. 31, 2023
Divestiture [Abstract]
Schedule of Operations and Comprehensive Income Related to Discontinued Operations	The components of amounts reflected in the unaudited condensed consolidated statements of operations and comprehensive loss related to discontinued operations are presented in the table, as follows (in thousands): Thirteen-Weeks Ended April 2, Revenues $ 18,721 Cost of revenues 19,479 Gross loss (758 ) Operating expenses: Sales and marketing 2,866 General and administrative 4,185 Total operating expenses 7,051 Loss from discontinued operations (7,809 ) Other income (expense), net — Loss from discontinued operations before income taxes (7,809 ) Income tax benefit 4 Net loss from discontinued operations $ (7,805 )	Components of amounts reflected in the consolidated statements of operations and comprehensive loss related to discontinued operations are presented in the table, as follows (in thousands): Fiscal year ended December 31, Revenues $ 29,048 Cost of revenues 30,609 Gross loss (1,561 ) Operating expenses: Sales and marketing 6,855 General and administrative 17,472 Total operating expenses 24,327 Loss from discontinued operations (25,888 ) Other income, net 31 Loss from discontinued operations before income taxes (25,857 ) Income tax benefit 4 Loss from discontinued operations, net of tax (25,853 ) Impairment loss from discontinued operations (147,505 ) Net loss from discontinued operations $ (173,358 )

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	3 Months Ended	12 Months Ended
Property and Equipment, Net (Tables)	Mar. 31, 2024	Dec. 31, 2023
Property and Equipment, Net [Abstract]
Schedule of Property and Equipment, Net	Property and equipment, net consists of the following (in thousands, except year data): Estimated As of Useful Lives March 31, December 31, Developed software 5 $ 7,529 $ 6,993 Manufacturing equipment 3 131 131 Furniture and equipment 3 90 96 Leasehold improvements 5 708 708 Total property and equipment 8,464 7,928 Less: accumulated depreciation and amortization (3,969 ) (3,611 ) Total property and equipment, net $ 4,495 $ 4,317	Property and equipment, net consist of the following (in thousands, except year data): Estimated As of December 31, (Years) 2023 2022 Developed software 5 $ 6,993 $ 5,054 Manufacturing equipment 3 131 102 Furniture and equipment 3 96 90 Leasehold improvements 5 708 708 Total property and equipment 7,928 5,954 Less: accumulated depreciation and amortization (3,611 ) (2,478 ) Total property and equipment, net $ 4,317 $ 3,476

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	3 Months Ended	12 Months Ended
Accrued Expenses and Other Current Liabilities (Tables)	Mar. 31, 2024	Dec. 31, 2023
Accrued Expenses and Other Current Liabilities [Abstract]
Schedule of Accrued Expenses and Other Current Liabilities	Accrued expenses and other current liabilities consist of the following (in thousands): As of March 31, December 31, Accrued compensation and benefits $ 3,715 $ 3,969 Customer deposits 296 544 Uninvoiced contract costs 80 671 Accrued term loan and revolving loan amendment and final payment fees 2,400 2,400 Accrued legal settlements 7,700 7,700 Accrued taxes 930 931 Accrued rebates and credits 32 677 Operating lease liabilities, current 548 607 Accrued warranty, current 1,449 1,433 Other accrued liabilities 7,743 8,938 Total accrued expenses and other current liabilities $ 24,893 $ 27,870	Accrued expenses and other current liabilities consist of the following (in thousands): As of December 31, 2023 2022 Accrued compensation and benefits $ 3,969 $ 3,940 Customer deposits 544 930 Uninvoiced contract costs 671 1,914 Inventory received but not invoiced – 972 Accrued term loan and revolving loan amendment and final payment fees 2,400 2,400 Accrued legal settlements 7,700 1,853 Accrued taxes 931 1,245 Accrued rebates and credits 677 1,076 Operating lease liabilities, current 607 958 Accrued warranty, current 1,433 767 Other accrued liabilities 8,938 3,775 Total accrued expenses and other current liabilities $ 27,870 $ 19,830

Other Income, Net (Tables)

Other Income, Net (Tables)	3 Months Ended	12 Months Ended
Other Income, Net (Tables)	Mar. 31, 2024	Dec. 31, 2023
Other Income, Net [Abstract]
Schedule of Other Income, Net	Other expense, net consists of the following (in thousands): Thirteen-Weeks March 31, April 2, Change in fair value of redeemable convertible preferred stock warrant liability $ 1,305 $ 209 Change in fair value of Carlyle warrants 6,429 — Change in fair value of FACT public, private placement and working capital warrants (489 ) — Change in fair value of forward purchase agreement liabilities (1) (5,578 ) — Loss on discontinued Solaria business and other, net (148 ) 108 Total other income, net $ 1,519 $ 317 (1) Includes $4.7 million and zero of other expense for the thirteen-weeks ended March 31, 2024 and April 2, 2023, respectively, for forward purchase agreements entered into with related parties.	Other expense, net consist of the following (in thousands): Fiscal Years Ended 2023 2022 Change in fair value of redeemable convertible preferred stock warrant liability $ 8,513 $ – Change in fair value of Carlyle warrants 14,373 – Change in fair value of warrant liabilities – (5,211 ) Change in fair value of FACT public, private placement and working capital warrants 6,424 – Gain on extinguishment of convertible notes and SAFE agreements (1) – 3,235 Loss on sale of equity securities (4,154 ) – Loss on CS Solis debt extinguishment (10,338 ) – Bonus shares issued in connection with the Mergers (2) (2,394 ) – Issuance of forward purchase agreements (3) 76 – Change in fair value of forward purchase agreement liabilities (4) (3,906 ) – Loss on issuance of shares in connection with the forward purchase agreements (5) (35,490 ) – Loss on discontinued Solaria business and other, net (2,966 ) 118 Total other expense, net $ (29,862 ) $ (1,858 ) (1) Includes zero and $1.4 million of other income for the fiscal years ended December 31, 2023 and 2022, respectively, recognized upon the conversion of related party convertible notes and SAFEs. (2) Includes $0.7 million of other expense for the fiscal year ended December 31, 2023 for bonus shares issued to related parties in connection with the Mergers. (3) Includes $0.4 million of other income for the fiscal year ended December 31, 2023 for forward purchase agreements entered into with related parties. (4) Includes $9.1 million of other expense for the fiscal year ended December 31, 2023 for forward purchase agreements entered into with related parties. (5) Includes $30.7 million of other expense the fiscal year ended December 31, 2023 for shares issued to related parties in connection with the forward purchase agreements.

Common Stock (Tables)

Common Stock (Tables)	3 Months Ended	12 Months Ended
Common Stock (Tables)	Mar. 31, 2024	Dec. 31, 2023
Common Stock [Abstract]
Schedule of Reserved Shares of Common Stock	The Company has reserved shares of common stock for issuance related to the following: As of Common stock warrants 27,637,266 Employee stock purchase plan 2,628,996 Stock options and RSUs, issued and outstanding 11,436,369 Stock options and RSUs, authorized for future issuance 3,850,462 Total shares reserved 45,553,093	The Company has reserved shares of common stock for issuance related to the following: As of Common stock warrants 27,637,266 Employee stock purchase plan 2,628,996 Stock options and RSUs, issued and outstanding 11,774,743 Stock options and RSUs, authorized for future issuance 3,850,462 Total shares reserved 45,891,467

Warrants (Tables)

Warrants (Tables)	3 Months Ended
Warrants (Tables)	Mar. 31, 2024
Warrants [Abstract]
Schedule of Liability-Classified Warrants	Liability-classified warrants As of March 31, December 31, 2024 2023 Carlyle warrants $ 3,086 $ 9,515 Replacement warrants 5 1,310 Public warrants 437 167 Private placements warrants 318 122 Working capital warrants 36 13 $ 3,882 $ 11,127

Borrowings and SAFE Agreements

Borrowings and SAFE Agreements (Tables)	3 Months Ended	12 Months Ended
Borrowings and SAFE Agreements (Tables)	Mar. 31, 2024	Dec. 31, 2023
Borrowings and SAFE Agreements [Abstract]
Schedule of Convertible Notes	The Company’s borrowings consisted of the following (in thousands): As of March 31, December 31, 2024 2023 2018 Bridge Notes $ 11,376 $ 11,031 Revolver Loan 5,290 5,168 Secured Credit Facility 12,699 12,158 Polar Settlement Agreement — 300 Total Notes payable 29,365 28,657 Debt in CS Solis 35,840 33,280 Total notes payable and convertible notes, net 65,205 61,937 Less current portion (65,205 ) (61,937 ) Notes payable and convertible notes, net of current portion $ — $ —	As of December 31, 2023 and 2022, the Company’s notes payable and convertible notes consisted of the following (in thousands): As of December 31, 2023 2022 2018 Bridge Notes $ 11,031 $ 9,780 Revolver Loan 5,168 5,000 Secured Credit Facility 12,158 5,623 Polar Settlement Agreement 300 — Total Notes payable 28,657 20,403 Debt in CS Solis 33,280 25,204 2022 Convertible Notes — 3,434 2022 Convertible Notes due to related parties — 15,510 Total notes payable and convertible notes, net 61,937 64,551 Less current portion (61,937 ) (20,403 ) Notes payable and convertible notes, net of current portion $ — $ 44,148

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	3 Months Ended	12 Months Ended
Stock-Based Compensation (Tables)	Mar. 31, 2024	Dec. 31, 2023
Stock-Based Compensation [Abstract]
Schedule of Summary of Stock Option Activity	A summary of stock option activity for the thirteen-week period ended March 31, 2024 under the Plans is as follows: Options Outstanding Number of Weighted Average Weighted Average Aggregate Outstanding—December 31, 2023 11,716,646 $ 3.48 8.53 $ 2,756 Options granted –– –– Options exercised (31,176 ) 0.83 Options canceled (307,198 ) 2.86 Outstanding—March 31, 2024 11,378,272 $ 3.50 8.25 $ 215 Vested and expected to vest—March 31, 2024 11,378,272 $ 3.50 8.25 $ 215 Vested and exercisable—March 31, 2024 4,536,233 $ 4.38 4.78 $ 139	A summary of stock option activity for the fiscal year ended December 31, 2023 under the Plans is as follows: Number of Weighted Weighted Aggregate Outstanding—December 31, 2022 4,970,419 $ 4.86 6.99 $ 34,180 Options granted 6,961,979 2.58 Options exercised (67,534 ) 0.89 Options canceled (148,218 ) 9.17 Outstanding—December 31, 2023 11,716,646 $ 3.48 8.53 $ 2,756 Vested and expected to vest— December 31, 2023 11,716,646 $ 3.48 8.53 $ 2,756 Vested and exercisable— December 31, 2023 3,141,940 $ 5.30 4.93 $ 763
Schedule of Summary of RSU Activity	A summary of RSU activity for the thirteen-week period ended March 31, 2024 under the Plan is as follows: Number of RSUs Weighted Unvested at December 31, 2023 58,097 $ 2.07 Granted –– $ –– Vested and released –– $ –– Cancelled or forfeited –– $ –– Unvested at March 31, 2024 58,097 $ 2.07	A summary of RSU activity for the fiscal year ended December 31, 2023 under the Plans is as follows: Number of Weighted Unvested at December 31, 2022 — Granted 864,792 $ 6.89 Vested and released (265,686 ) $ 2.76 Cancelled or forfeited (541,010 ) $ 9.44 Unvested at December 31, 2023 58,097 $ 2.07
Schedule of Stock Based Compensation Expense and Statements of Operations and Comprehensive Income (Loss)	The following table summarizes stock-based compensation expense and its allocation within the accompanying unaudited condensed consolidated statements of operations and comprehensive income (loss) (in thousands): Thirteen- Thirteen- March 31, April 2, Cost of revenues $ 27 $ 11 Sales and marketing 216 94 General and administrative 1,098 165 Total stock-based compensation expense from continuing operations $ 1,341 $ 270	The following table summarizes stock-based compensation expense and its allocation within the accompanying consolidated statements of operations and comprehensive loss (in thousands): Fiscal Years Ended 2023 2022 Cost of revenues $ 84 $ 22 Sales and marketing 487 168 General and administrative 2,252 243 Loss from discontinued operations, net of tax 2,376 470 Total stock-based compensation expense $ 5,199 $ 903
Schedule of Fair Value of Stock Based Compensation		The following assumptions were used to calculate the fair value of stock-based compensation: Fiscal Years Ended 2023 2022 Expected term (in years) 5.50–6.32 1.0–7.5 Expected volatility 77.0 % 60.0%–78.5 % Risk-free interest rate 1.7%–4.7 % 3.4%–4.8 % Expected dividends 0.0 % 0.0 %

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended	12 Months Ended
Commitments and Contingencies (Tables)	Mar. 31, 2024	Dec. 31, 2023
Commitments and Contingencies [Abstract]
Schedule of Activity by Period Relating to the Company’s Warranty Provision	Activity by period relating to the Company’s warranty provision was as follows (in thousands): Thirteen- Year Ended Warranty provision, beginning of period $ 4,849 $ 3,981 Accruals for new warranties issued 265 2,968 Settlements (250 ) (2,100 ) Warranty provision, end of period $ 4,864 $ 4,849 Warranty provision, current $ 1,448 $ 1,433 Warranty provision, noncurrent $ 3,416 $ 3,416	Activity by period relating to the Company’s warranty provision was as follows (in thousands): Fiscal Years Ended 2023 2022 Warranty provision, beginning of period $ 3,981 $ 2,281 Warranty liability from Business Combination – 1,943 Accruals for new warranties issued 2,968 1,492 Settlements (2,100 ) (1,735 ) Warranty provision, end of period $ 4,849 $ 3,981 Warranty provision, current $ 1,433 $ 767 Warranty provision, noncurrent 3,416 3,214
Schedule of Weighted Average Remaining Lease Term and the Discount Rate		The weighted average remaining lease term and the discount rate for the Company’s operating leases are as follows: December 31, Remaining average remaining lease term 2.48 years Weighted average discount rate 15.57 %
Schedule of Future Minimum Lease Payments Under Non-Cancelable		Future minimum lease payments under non-cancelable operating leases as of December 31, 2023 are as follows (in thousands): 2024 $ 743 2025 592 2026 477 Total undiscounted liabilities 1,812 Less: imputed interest (539 ) Total operating lease liabilities $ 1,273

Basic and Diluted Net Loss Pe_2

Basic and Diluted Net Loss Per Share (Tables)	3 Months Ended	12 Months Ended
Basic and Diluted Net Loss Per Share (Tables)	Mar. 31, 2024	Dec. 31, 2023
Basic and Diluted Net Loss Per Share [Abstract]
Schedule of Basic and Diluted Net Loss Per Share Attributable to Common Stockholders	The following table sets forth the computation of the Company’s basic and diluted net loss per share attributable to common stockholders for the thirteen-week periods ended March 31, 2024 and April 2, 2023 (in thousands, except share and per share amounts): Thirteen- Thirteen- Weeks Numerator: Net loss from continuing operations $ (9,588 ) $ (15,709 ) Net loss from discontinued operations –– (7,805 ) Net loss $ (9,588 ) $ (23,514 ) Denominator: Weighted average common shares outstanding, basic and diluted 49,077,330 25,200,347 Net loss per share: Continuing operations – basic and diluted $ (0.20 ) $ (0.62 ) Discontinued operations – basic and diluted $ –– $ (0.31 ) Net loss per share – basic and diluted $ (0.20 ) $ (0.93 )	The following table sets forth the computation of the Company’s basic and diluted net loss per share attributable to common stockholders for the fiscal years ended December 31, 2023 and 2022 (in thousands, except share and per share amounts): Fiscal Years Ended 2023 2022 Numerator: Net loss from continuing operations $ (96,197 ) $ (28,023 ) Net loss from discontinued operations (25,853 ) (1,454 ) Impairment loss from discontinued operations (147,505 ) – Net loss $ (269,555 ) $ (29,477 ) Denominator: Weighted average common shares outstanding, basic and diluted 24,723,370 22,524,400 Net loss per share: Continuing operations – basic and diluted $ (3.89 ) $ (1.24 ) Discontinued operations – basic and diluted (1.05 ) (0.07 ) Net loss per share – basic and diluted (4.94 ) (1.31 )
Schedule of Potential Common Shares Excluded from Diluted Net Loss Per Share	The following table presents the potential common shares outstanding that were excluded from the computation of diluted net loss per share of common stock as of the periods presented because including them would have been anti-dilutive: As of March 31, April 2, Common stock warrants 23,024,556 89,313 Preferred stock warrants — 2,386,879 Stock options and RSUs issued and outstanding 11,436,369 9,714,894 Potential common shares excluded from diluted net loss per share 34,460,924 12,191,086	The following table presents the potential common shares outstanding that were excluded from the computation of diluted net loss per share of common stock as of the periods presented because including them would have been anti-dilutive: As of 2023 2022 Common stock warrants 23,024,556 43,135 Convertible notes – 1,912,493 Preferred stock warrants – 1,152,790 Stock options and RSUs issued and outstanding 11,774,743 4,970,419 Potential common shares excluded from diluted net loss per share 34,799,299 8,078,837

Business Combination (Tables)

Business Combination (Tables)	12 Months Ended
Business Combination (Tables)	Dec. 31, 2023
Business Combinations [Abstract]
Schedule of Fair Value of Identifiable Assets Acquired and Liabilities Assumed	The following table summarized the provisional fair value of identifiable assets acquired and liabilities assumed (in thousands): Cash, cash equivalents and restricted cash $ 5,402 Accounts receivable 4,822 Inventories 5,354 Prepaid expenses and other current assets 8,569 Property and equipment 830 Operating lease right-of-use asset 1,619 Intangible assets 43,100 Other non-current assets 112 Total identifiable assets acquired 69,808 Accounts payable 4,210 Accrued expenses and other current liabilities 11,845 Notes payable 20,823 Deferred revenue 73 Operating lease liabilities, net of current portion 1,132 Warranty provision, noncurrent 1,566 SAFE agreements 60,470 Total identifiable liabilities assumed 100,119 Net identifiable liabilities assumed 30,311 Goodwill 119,422 Total aggregate consideration paid $ 89,111
Schedule of Intangible Assets Acquired	Intangible assets acquired and subsequently disposed of as part of the Solaria sale discussed in Note 8 – Divestiture below are as follows (in thousands): Trademarks $ 5,700 Developed technology 12,700 Customer relationships 24,700 Total intangible assets $ 43,100

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2023
Income Taxes [Abstract]
Schedule of Loss Before Provision for Income Taxes	The Company’s loss from continuing operations before provision for income taxes for the years ended December 31, 2023 and 2022, was as follows (in thousands): Years Ended 2023 2022 Domestic $ (94,222 ) $ (27,996 ) Foreign (1,995 ) – Total $ (96,217 ) $ (27,996 )
Schedule of Reconciliation of Federal Statutory Income Tax Rate to Our Effective Income Tax Rate	The reconciliation of federal statutory income tax rate to our effective income tax rate is as follows (in thousands): Years Ended 2023 2022 Statutory federal income tax $ (20,206 ) $ (6,184 ) State income taxes, net of federal tax benefits 7,833 (1,207 ) Stock compensation 637 64 Non-deductible interest expense 887 78 Mark to market adjustments 615 397 Debt extinguishment 2,171 – Nondeductible Expenses 141 279 Foreign earnings taxed at different rates 419 157 Forward Purchase Agreements 9,780 – Prior year adjustments 719 – Liability for warrants (6,155 ) – Other (6 ) (8 ) Valuation allowance 3,145 6,451 Tax Provision $ (20 ) $ 27
Schedule of Significant Components of our Deferred Tax Assets and Liabilities	Significant components of our deferred tax assets and liabilities are as follows (in thousands): Years Ended 2023 2022 Deferred income tax assets NOL carryforwards $ 17,957 $ 60,710 Credits – 195 Bad debt reserve 2,799 1,382 Inventory reserve 3,764 2,724 Warranty reserve 619 651 Revenue warranty 529 155 Interest expense carryover 5,503 3,445 Accrued compensation 404 678 Deferred revenue 131 195 ASC 842 leases 10 12 Fixed assets 219 328 Intangibles 32 – Capitalized research and development 808 509 Other 6,985 2,837 Total 39,760 73,821 Valuation allowance (38,407 ) (63,737 ) Net deferred tax assets 1,353 10,084 Deferred income tax liabilities Accounting method change – (18 ) Capitalized software (594 ) (234 ) Fixed assets — — Intangibles – (9,084 ) Convertible debt (759 ) (748 ) Refundable and deferred income taxes $ – $ —
Schedule of Unrecognized Tax Benefits	The following is a tabular reconciliation of the total amounts of unrecognized tax benefits (in thousands): Years Ended 2023 2022 Unrecognized tax benefits as of beginning of year $ 1,335 $ — Increases related to prior year tax positions 5 1,335 Increases related to current year tax positions 51,813 — Decreases related to prior year tax positions — — Unrecognized tax benefits as of end of year — — $ 53,153 $ 1,335

Organization (Details)

Organization (Details) - USD ($)				3 Months Ended		12 Months Ended
Organization (Details) - USD ($)	Oct. 31, 2023	Apr. 02, 2023	Mar. 31, 2023	Mar. 31, 2024	Apr. 02, 2023	Dec. 31, 2023	Dec. 31, 2022
Organization and Business Operations [Line Items]
Capital stock, shares				45,553,093		45,891,467
Purchase price per share (in Dollars per share)				$ 10		$ 10
Shares issued				193,976		193,976
Originally issued shares			23,256,504	45,290,553		45,290,553
Shares exercised				31,176		67,534
Aggregate amount (in Dollars)			$ 82,200,000
Aggregate purchase price (in Dollars)						$ 4,999,999.2
Net losses (in Dollars)				$ (9,588,000)	$ (23,514,000)	(269,555,000)	$ (29,477,000)
Accumulated deficit (in Dollars)				(364,516,000)		(354,928,000)	(85,373,000)
Current debt (in Dollars)				65.2
Cash and cash equivalents (in Dollars)				$ 1,800,000		$ 2,600,000
Solaria [Member]
Organization and Business Operations [Line Items]
Capital stock, shares				25,494,332		25,494,332
Shares issued				60,000		60,000
PIPE Investors [Member]
Organization and Business Operations [Line Items]
Aggregate shares				1,570,000		1,570,000
PIPE Financing [Member]
Organization and Business Operations [Line Items]
Aggregate gross proceeds (in Dollars)				$ 15,700,000		$ 15,700,000
Shares issued				60,000		60,000
Subscription Agreements [Member]
Organization and Business Operations [Line Items]
Aggregate gross proceeds (in Dollars)				$ 3,500,000		$ 3,500,000
New Money PIPE Investors [Member]
Organization and Business Operations [Line Items]
Aggregate shares				120,000		120,000
Purchase price per share (in Dollars per share)				$ 5		$ 5
New Money PIPE Subscription Agreement [Member]
Organization and Business Operations [Line Items]
Aggregate gross proceeds (in Dollars)				$ 600,000		$ 600,000
Disposal Agreement [Member]
Organization and Business Operations [Line Items]
Aggregate purchase price (in Dollars)	$ 11,000,000
Loss from discontinued operations (in Dollars)						4,200,000
Liquidity and Going Concern [Member]
Organization and Business Operations [Line Items]
Net losses (in Dollars)		$ 23,500,000		9,600,000		269,600,000	$ 29,500,000
Accumulated deficit (in Dollars)				$ 364,500,000		$ 61,900,000
Class A Ordinary Shares [Member]
Organization and Business Operations [Line Items]
Capital stock, shares				6,300,000		6,300,000
Forward purchase agreements, shares				1,161,512		1,161,512
Originally issued shares			34,500,000			45,290,553
Shares exercised			7,784,739
Class A Ordinary Shares [Member] \| Solaria [Member]
Organization and Business Operations [Line Items]
Converted shares			1
Class A Ordinary Shares [Member] \| FACT Investors [Member]
Organization and Business Operations [Line Items]
Remaining shares outstanding			11,243,496
Class B Ordinary Share [Member] \| Solaria [Member]
Organization and Business Operations [Line Items]
Converted shares			1
Common Stock [Member]
Organization and Business Operations [Line Items]
Sale of aggregate shares						5,978,960
Shares exercised				31,176	137,452	67,533	335,496
Net losses (in Dollars)
Common Stock [Member] \| Solaria [Member]
Organization and Business Operations [Line Items]
Sale of aggregate shares				420,000		420,000
Shares issued				150,000		150,000
Common Stock [Member] \| Maxeon [Member]
Organization and Business Operations [Line Items]
Shares issued	1,100,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($) $ in Thousands		3 Months Ended		12 Months Ended
	Apr. 02, 2023	Mar. 31, 2024	Apr. 02, 2023	Mar. 31, 2024	Dec. 31, 2023	Apr. 02, 2023	Dec. 31, 2022
Significant Accounting Policies [Line Items]
Restricted cash balance		$ 3,800		$ 3,800	$ 3,800		$ 3,900
Deferred long-term service contract		1,100		1,100	1,200		1,300
Deferred commissions		5,100		5,100	$ 4,200		$ 2,800
Deferred revenue				1,300		$ 1,900
Direct offering costs		5,700
Percentage of gross revenues					55%		47%
Deferred revenue					$ 2,100		$ 3,900
Capitalized cost		8,464		8,464	7,928		5,954
Property and equipment, net		$ 4,495		$ 4,495	$ 4,317		3,476
Recognized income tax positions					50%
Impairment charges
Direct offering costs					5,700
Deferred transaction costs							1,100
Property, Plant and Equipment [Member]
Significant Accounting Policies [Line Items]
Property and equipment, net					3,800		2,700
Internal-use software development costs [Member]
Significant Accounting Policies [Line Items]
Capitalized cost					$ 1,900		$ 1,500
One Supplier [Member]
Significant Accounting Policies [Line Items]
Inventory purchases					40%
One Supplier [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Significant Accounting Policies [Line Items]
Accounts receivable balance		99%
Two Supplier [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Significant Accounting Policies [Line Items]
Accounts receivable balance	78%
Two Suppliers [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Significant Accounting Policies [Line Items]
Accounts receivable balance	10%
Three Suppliers [Member]
Significant Accounting Policies [Line Items]
Inventory purchases							74%
Customer One [Member] \| Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Significant Accounting Policies [Line Items]
Accounts receivable balance		36%			38%		27%
Customer One [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Significant Accounting Policies [Line Items]
Accounts receivable balance		76%	29%
Customer Two [Member] \| Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Significant Accounting Policies [Line Items]
Accounts receivable balance		19%			16%		18%
Customer Two [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Significant Accounting Policies [Line Items]
Accounts receivable balance			23%
Customer Two [Member] \| Credit Concentration Risk [Member] \| Accounts Receivable [Member]
Significant Accounting Policies [Line Items]
Accounts receivable balance					16%
Customer Three [Member] \| Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Significant Accounting Policies [Line Items]
Accounts receivable balance							14%
Customer Three [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Significant Accounting Policies [Line Items]
Accounts receivable balance			12%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Reconciles Cash, Cash Equivalents, and Restricted Cash - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	$ 1,786	$ 2,593	$ 4,409
Restricted cash	3,829	3,823	3,907
Total cash, cash equivalents and restricted cash	$ 5,615	$ 6,416	$ 8,316

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Revenue Recognized By Product and Services - USD ($) $ in Thousands		3 Months Ended		12 Months Ended
	Apr. 02, 2023	Mar. 31, 2024	Apr. 02, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Revenue Recognized By Product and Services [Line Items]
Total revenue	$ 16,677	$ 10,040	$ 16,677	$ 87,616	$ 66,475
Solar energy system installations [Member]
Schedule of Revenue Recognized By Product and Services [Line Items]
Total revenue	15,843	9,922		84,858	62,896
Software enhanced services [Member]
Schedule of Revenue Recognized By Product and Services [Line Items]
Total revenue	$ 834	$ 118		$ 2,758	$ 3,579

Fair Value Measurements (Detail

Fair Value Measurements (Details) - $ / shares	12 Months Ended
Fair Value Measurements (Details) - $ / shares	Dec. 31, 2023	Mar. 31, 2024
Fair Value Measurements [Line Items]
Price per share	$ 0.01	$ 0.01
Warrant to purchase	2,745,879
Warrant outstanding	27,637,266	27,637,266
Description warrant expires	The warrant, which expires on July 18, 2030, provides Carlyle with the right to purchase shares of Complete Solaria Common Stock based on (a) the greater of (i) 1,995,879 shares and (ii) the number of shares equal to 2.795% of Complete Solaria’s issued and outstanding shares of common stock, on a fully-diluted basis; plus (b) on and after the date that is ten (10) days after the date of the amended and restated warrant agreement, an additional 350,000 shares; plus (c) on and after the date that is thirty (30) days after the date of the amended and restated warrant agreement, if the original investment amount has not been repaid, an additional 150,000 shares; plus (d) on and after the date that is ninety (90) days after the date of the amended and restated warrant agreement, if the original investment amount has not been repaid, an additional 250,000 shares, in each case, of Complete Solaria Common Stock at a price of $0.01 per share
Warrant [Member]
Fair Value Measurements [Line Items]
Warrant outstanding	1,995,879

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of Assets that are Measured at Fair Value on a Recurring Basis - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities	$ 18,291	$ 14,959	$ 14,152
Level 1 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities	437	167
Level 2 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities	354	136
Level 3 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities	17,500	14,656	$ 14,152
Carlyle warrants [Member[
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities	3,086	9,515
Carlyle warrants [Member[ \| Level 1 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities
Carlyle warrants [Member[ \| Level 2 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities
Carlyle warrants [Member[ \| Level 3 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities	3,086	9,515
Public warrants [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities	437	167
Public warrants [Member] \| Level 1 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities	437	167
Public warrants [Member] \| Level 2 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities
Public warrants [Member] \| Level 3 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities
Private placement warrants [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities	318	122
Private placement warrants [Member] \| Level 1 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities
Private placement warrants [Member] \| Level 2 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities	318	122
Private placement warrants [Member] \| Level 3 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities
Working capital warrants [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities	36	14
Working capital warrants [Member] \| Level 1 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities
Working capital warrants [Member] \| Level 2 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities	36	14
Working capital warrants [Member] \| Level 3 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities
Replacement warrants [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities	5	1,310
Replacement warrants [Member] \| Level 1 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities
Replacement warrants [Member] \| Level 2 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities
Replacement warrants [Member] \| Level 3 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities	5	1,310
Forward purchase agreement liabilities [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities	9,409	3,831
Forward purchase agreement liabilities [Member] \| Level 1 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities
Forward purchase agreement liabilities [Member] \| Level 2 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities
Forward purchase agreement liabilities [Member] \| Level 3 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities	9,409	$ 3,831
SAFE Agreements [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities	5,000
SAFE Agreements [Member] \| Level 1 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities
SAFE Agreements [Member] \| Level 2 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities
SAFE Agreements [Member] \| Level 3 [Member]
Schedule of Assets that are Measured at Fair Value on a Recurring Basis [Line Items]
Financial liabilities	$ 5,000

Fair Value Measurements (Deta_3

Fair Value Measurements (Details) - Schedule of Warrants Based on a Black Scholes Option Pricing Method	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2023
Replacements Warrants [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Fair value measurement input	0%	0%
Expected term [Member] \| Warrants [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Expected term	7 years	7 years	7 years
Expected term [Member] \| Replacements Warrants [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Expected term	29 days	3 months 18 days
Expected volatility [Member] \| Warrants [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Fair value measurement input	77%	77%
Expected volatility [Member] \| Replacements Warrants [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Fair value measurement input	78.50%	78.50%
Risk-free interest rate [Member] \| Warrants [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Fair value measurement input	3.92%	3.92%
Risk-free interest rate [Member] \| Replacements Warrants [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Fair value measurement input	5.49%	5.40%
Expected dividend yield [Member] \| Warrants [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Fair value measurement input	0%	0%

Fair Value Measurements (Deta_4

Fair Value Measurements (Details) - Schedule of Expected Volatility is Determined Based on the Historical Equity Volatility - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Schedule of Expected Volatility is Determined Based on the Historical Equity Volatility [Line Items]
Common stock trading price (in Dollars per share)	$ 0.59	$ 1.66
Simulation period	1 year 3 months 18 days	1 year 6 months 18 days
Risk-free interest rate	4.90%	4.48%
Volatility	112%	95%

Reverse Recapitalization (Detai

Reverse Recapitalization (Details) - USD ($) $ in Thousands	3 Months Ended	7 Months Ended	12 Months Ended
Reverse Recapitalization (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Jul. 31, 2023	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Reverse Recapitalization (Details) [Line Items]
Net cash proceeds		$ 19,700
Non-cash net liabilities assumed		$ 10,100
Common shares issued (in Shares)	45,290,553		45,290,553	23,256,504
Professional fees	$ 15,800		$ 16,400
Additional paid in capital	279,332		277,965		$ 190,624
Incurred amount	10,600		10,600
Cash payments			5,400
Maximum [Member]
Reverse Recapitalization (Details) [Line Items]
Additional paid in capital	15,800		16,400
Minimum [Member]
Reverse Recapitalization (Details) [Line Items]
Additional paid in capital	$ 5,200		$ 5,800
Common Class A [Member]
Reverse Recapitalization (Details) [Line Items]
Common shares issued (in Shares)			45,290,553	34,500,000
Common Class A [Member] \| Legacy Complete Solaria [Member]
Reverse Recapitalization (Details) [Line Items]
Common shares outstanding (in Shares)	45,290,553		45,290,553

Reverse Recapitalization (Det_2

Reverse Recapitalization (Details) - Schedule of Common Stock Outstanding	12 Months Ended
	Dec. 31, 2023 shares
Reverse Recapitalization (Details) - Schedule of Common Stock Outstanding [Line Items]
Less: Redemption of FACT Class A Ordinary Shares	(31,041,243)
Total shares from the Mergers and PIPE Financing	19,796,221
Legacy Complete Solaria shares	20,034,257
2022 Convertible Note Shares	5,460,075
Shares of Complete Solaria Common stock immediately after Mergers	45,290,553
Sponsor [Member]
Reverse Recapitalization (Details) - Schedule of Common Stock Outstanding [Line Items]
Bonus shares issued	193,976
PIPE [Member]
Reverse Recapitalization (Details) - Schedule of Common Stock Outstanding [Line Items]
Bonus shares issued	120,000
Shares issued	1,690,000
FPA [Member]
Reverse Recapitalization (Details) - Schedule of Common Stock Outstanding [Line Items]
Bonus shares issued	150,000
Shares issued	5,558,488
Class A Ordinary Shares [Member]
Reverse Recapitalization (Details) - Schedule of Common Stock Outstanding [Line Items]
Ordinary Shares, outstanding prior to Mergers	34,500,000
Class B Ordinary Shares [Member]
Reverse Recapitalization (Details) - Schedule of Common Stock Outstanding [Line Items]
Ordinary Shares, outstanding prior to Mergers	8,625,000

Forward Purchase Agreements (De

Forward Purchase Agreements (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended	12 Months Ended
	Dec. 18, 2023	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Forward Purchase Agreements [Line Items]
Ordinary shares, par value (in Dollars per share)		$ 0.0001	$ 0.0001	$ 0.0001
Purchase percentage		9.90%	9.90%
Floor price (in Dollars per share)		$ 5	$ 5
Isssuance of shares (in Shares)		193,976	193,976
Other income expense			$ 700
Fair value of prepaid forward purchase agreements		$ 100	100
Prepaid forward purchase liability		5,600	3,900
Purchase liabilities		9,400	3,800
Reset floor price (in Dollars per share)	$ 3
Anti-dilution provisions	$ 10,000	$ 7	$ 7	$ 3
Number of shares (in Dollars per share)		$ 1	$ 2
Related Party [Member]
Forward Purchase Agreements [Line Items]
Purchase liabilities		$ 7,900	$ 3,200
Complete Solaria Common Stock [Member]
Forward Purchase Agreements [Line Items]
Isssuance of shares (in Shares)		6,720,000	6,720,000
FPA'S [Member]
Forward Purchase Agreements [Line Items]
Aggregate shares (in Shares)		6,720,000	6,720,000
Initial price (in Dollars per share)		$ 10.56	$ 10.56
Number of shares (in Shares)		2
Isssuance of shares (in Shares)		6,300,000	6,300,000
Other income expense		$ 35,500	$ 35,500
Reset floor price (in Dollars per share)	$ 5

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets (Details) - Schedule of Prepaid Expenses and Other Current Assets - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Prepaid Expenses and Other Current Assets [Abstract]
Deferred commissions	$ 5,098	$ 4,185	$ 2,838
Inventory deposits		616	6,255
Other	678	1,016	978
Total prepaid expenses and other current assets	$ 5,776	$ 5,817	$ 10,071

Divestiture (Details) - Schedul

Divestiture (Details) - Schedule of Operations and Comprehensive Income Related to Discontinued Operations - Discontinued Operations [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Apr. 02, 2023
Condensed Statement of Income Captions [Line Items]
Revenues	$ 29,048	$ 18,721
Cost of revenues	30,609	19,479
Gross loss	(1,561)	(758)
Sales and marketing	6,855	2,866
General and administrative	17,472	4,185
Total operating expenses	24,327	7,051
Loss from discontinued operations	(25,888)	(7,809)
Other income (expense), net	31
Loss from discontinued operations before income taxes	(25,853)	(7,809)
Income tax benefit	4	4
Net loss from discontinued operations	$ (173,358)	$ (7,805)

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Dec. 31, 2023	Dec. 31, 2022
Property and Equipment, Net [Abstract]
Depreciation and amortization expense	$ 0.4	$ 0.2	$ 0.9	$ 0.6
Impairment charges on tangible assets

Property and Equipment, Net (_2

Property and Equipment, Net (Details) - Schedule of Property and Equipment, Net - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	$ 8,464	$ 7,928	$ 5,954
Less: accumulated depreciation and amortization	(3,969)	(3,611)	(2,478)
Total property and equipment, net	$ 4,495	$ 4,317	3,476
Developed software [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives	5 years	5 years
Total property and equipment, gross	$ 7,529	$ 6,993	5,054
Manufacturing equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives	3 years	3 years
Total property and equipment, gross	$ 131	$ 131	102
Furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives	3 years	3 years
Total property and equipment, gross	$ 90	$ 96	90
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives	5 years	5 years
Total property and equipment, gross	$ 708	$ 708	$ 708

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities (Details) - Schedule of Accrued Expenses and Other Current Liabilities - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Accrued Expenses and Other Current Liabilities [Abstract]
Accrued compensation and benefits	$ 3,715	$ 3,969	$ 3,940
Customer deposits	296	544	930
Uninvoiced contract costs	80	671	1,914
Accrued term loan and revolving loan amendment and final payment fees	2,400	2,400	2,400
Accrued legal settlements	7,700	7,700	1,853
Accrued taxes	930	931	1,245
Accrued rebates and credits	32	677	1,076
Operating lease liabilities, current	548	607	958
Accrued warranty, current	1,449	1,433	767
Other accrued liabilities	7,743	8,938	3,775
Total accrued expenses and other current liabilities	$ 24,893	$ 27,870	$ 19,830

Other Income, Net (Details)

Other Income, Net (Details) - USD ($)	3 Months Ended		12 Months Ended
Other Income, Net (Details) - USD ($)	Mar. 31, 2024	Apr. 02, 2023	Dec. 31, 2023	Dec. 31, 2022
Other Income, Net (Details) [Line Items]
Other expense			$ 0	$ 0
Related Party [Member]
Other Income, Net (Details) [Line Items]
Other income	$ 4,700,000	$ 0	0	$ 1,400,000
Other expense			700,000
Forward Purchase Agreements [Member]
Other Income, Net (Details) [Line Items]
Other income			400,000
Other expense			30,700,000
Forward Purchase Agreements [Member] \| Related Party [Member]
Other Income, Net (Details) [Line Items]
Other expense			$ 9,100,000

Other Income, Net (Details) - S

Other Income, Net (Details) - Schedule of Other Income, Net - USD ($) $ in Thousands		3 Months Ended		12 Months Ended
		Mar. 31, 2024	Apr. 02, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Other Income (Expense), Net [Abstract]
Change in fair value of redeemable convertible preferred stock warrant liability		$ 1,305	$ 209	$ 8,513
Change in fair value of Carlyle warrants		6,429		14,373
Change in fair value of FACT public, private placement and working capital warrants		(489)		6,424
Change in fair value of forward purchase agreement liabilities	[1]	(5,578)
Loss on discontinued Solaria business and other, net		(148)	108	(2,966)	118
Total other income (expense), net		$ 1,519	$ 317	$ (29,862)	$ (1,858)

[1] Includes $4.7 million and zero of other expense for the thirteen-weeks ended March 31, 2024 and April 2, 2023, respectively, for forward purchase agreements entered into with related parties.

Common Stock (Details)

Common Stock (Details) - USD ($)	12 Months Ended
Common Stock (Details) - USD ($)	Dec. 31, 2023	Mar. 31, 2024	Dec. 31, 2022
Common Stock [Line Items]
Common stock, shares authorized	1,000,000,000	1,000,000,000	60,000,000
Preferred stock issued
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Price per share (in Dollars per share)	$ 1.36
Aggregate purchase price (in Dollars)	$ 4,999,999.2
Common Stock [Member]
Common Stock [Line Items]
Common stock, shares authorized	1,000,000,000
Purchase shares	1,838,235
Common stock, par value (in Dollars per share)	$ 0.0001
Preferred Stock [Member]
Common Stock [Line Items]
Preferred stock, shares authorized	10,000,000

Common Stock (Details) - Schedu

Common Stock (Details) - Schedule of Reserved Shares of Common Stock - shares	Mar. 31, 2024	Dec. 31, 2023
Schedule of Reserved Shares of Common Stock [Abstract]
Common stock warrants	27,637,266	27,637,266
Employee stock purchase plan	2,628,996	2,628,996
Stock options and RSUs, issued and outstanding	11,436,369	11,774,743
Stock options and RSUs, authorized for future issuance	3,850,462	3,850,462
Total shares reserved	45,553,093	45,891,467

Warrants (Details)

Warrants (Details) - USD ($)						1 Months Ended				3 Months Ended		12 Months Ended
Warrants (Details) - USD ($)	Jul. 18, 2023	Oct. 31, 2021	Aug. 31, 2021	May 31, 2021	Jan. 31, 2020	Jul. 31, 2023	Jul. 18, 2023	May 31, 2023	Dec. 31, 2022	Mar. 31, 2024	Apr. 02, 2023	Dec. 31, 2023	Dec. 31, 2022	Oct. 31, 2023	Nov. 30, 2022	Feb. 28, 2022	Jul. 30, 2016	Feb. 29, 2016
Warrants [Line Items]
Warrant to purchase shares					173,067					8,625,000		8,625,000
Fair value of warrant (in Dollars)										$ (7,246,000)	$ (209,000)	$ (29,310,000)	$ 5,211,000
Expected volatility, percentage										112%		95%
Risk free interest rate										1.90%		1.90%
Dividend yield (in Dollars)
Outstanding warrants										27,637,266		27,637,266
Number of shares issued										350,000		350,000
Common stock issued and outstanding percentage										2.795%		2.795%
Common stock trading days.										10 days		10 days
Warrant vesting shares										350,000		350,000
Warrant vesting agreement exercisable shares.										150,000		150,000
Warrant liability (in Dollars)									$ 14,152,000	$ 3,877,000		$ 9,817,000	14,152,000
Reduction to additional paid-in capital (in Dollars)										9,500,000		9,500,000
Other income (in Dollars)										$ 1,519,000	$ 317,000	$ (29,862,000)	(1,858,000)
Warrant exercise price (in Dollars per share)										$ 0.01		$ 0.01
Other income and expense (in Dollars)										$ 20,000
Risk free interest rate, percentage										4.90%		4.48%
Carlyle Warrants [Member]
Warrants [Line Items]
Warrant to purchase shares						1,995,879						2,190,604				2,886,952
Number of share exercisable																1,995,879
Fair value of warrant (in Dollars)										$ 3,100,000
Risk free interest rate										3.90%		3.90%
Dividend yield (in Dollars)
Outstanding warrants						1,995,879
Other income (in Dollars)										$ 6,400,000		14,400,000
Warrant exercise price (in Dollars per share)																$ 0.01
Warrant [Member]
Warrants [Line Items]
Warrant to purchase shares															656,630
Fair value of warrant (in Dollars)												$ 6,000,000
Outstanding warrants												1,995,879
Warrant expired term										Jul. 18, 2030		Jul. 18, 2030
Number of shares issued										1,995,879		1,995,879
Warrant liability (in Dollars)										$ 20,400,000		$ 20,400,000
Reduction to additional paid-in capital (in Dollars)										$ 10,900,000		$ 10,900,000
Series D-7 Preferred Stock [Member]
Warrants [Line Items]
Warrant exercise price (in Dollars per share)										$ 2.5		$ 2.5
Series D-7 Warrants [Member]
Warrants [Line Items]
Fair value of warrant (in Dollars)	$ 2,400,000												7.8
Warrant exercise price (in Dollars per share)										$ 2.04		$ 2.04
Replacement warrants [Member]
Warrants [Line Items]
Warrant to purchase shares														656,630
Public, Private Placement, and Working Capital Warrants [Member]
Warrants [Line Items]
Warrant to purchase shares										6,266,667		6,266,667
Fair value of warrant (in Dollars)										$ 800,000		$ 300,000
Other income (in Dollars)										$ 500,000		$ 6,400,000
Warrant exercise price (in Dollars per share)										$ 11.5		$ 11.5
Private Placement Warrants [Member]
Warrants [Line Items]
Fair value of warrant (in Dollars)										$ 6,700,000		$ 6,700,000
Working capital warrants												716,668
Series B Warrants [Member]
Warrants [Line Items]
Fair value of warrant (in Dollars)									$ 100,000
Warrant exercise price (in Dollars per share)																		$ 4.3
Series C Warrants [Member]
Warrants [Line Items]
Warrant to purchase shares																	148,477
Fair value of warrant (in Dollars)							$ 2,300,000
Expected term												10 years
Expected volatility, percentage					62.50%							62.50%
Dividend yield (in Dollars)
Warrant exercise price (in Dollars per share)																	$ 1
Risk free interest rate, percentage					1.50%							1.50%
Series C-1 Warrants (Converted to Common Stock Warrants) [Member]
Warrants [Line Items]
Warrant to purchase shares					173,067
Fair value of warrant (in Dollars)					$ 100,000							$ 100,000
Expected term					10 years
Warrant exercise price (in Dollars per share)					$ 0.01
SVB Common Stock Warrants [Member]
Warrants [Line Items]
Warrant to purchase shares			2,525	2,473
Fair value of warrant (in Dollars)			$ 100,000	$ 100,000
Expected term			12 years	12 years
Expected volatility, percentage			73%	73%
Dividend yield (in Dollars)
Warrant exercise price (in Dollars per share)			$ 0.62	$ 0.38
Risk free interest rate, percentage			1.30%	1.70%
Promissory Note Common Stock Warrants [Member]
Warrants [Line Items]
Warrant to purchase shares		24,148
Fair value of warrant (in Dollars)		$ 100,000
Expected term		10 years
Expected volatility, percentage		73%
Dividend yield (in Dollars)
Warrant exercise price (in Dollars per share)		$ 0.01
Risk free interest rate, percentage		1.50%
November 2022 Common Stock Warrants [Member]
Warrants [Line Items]
Warrant to purchase shares								31,680							78,962
Fair value of warrant (in Dollars)								$ 100,000
Expected term								1 year 6 months
Expected volatility, percentage								78.50%
Dividend yield (in Dollars)
Warrant exercise price (in Dollars per share)								$ 0.01							$ 8
Risk free interest rate, percentage								4.70%
Warrant exercised								31,680
July 2023 Common Stock Warrants [Member]
Warrants [Line Items]
Warrant to purchase shares						38,981
Warrant exercise price (in Dollars per share)						$ 0.01
Warrant Consideration [Member]
Warrants [Line Items]
Warrant to purchase shares						6,266,572
Warrant exercise price (in Dollars per share)						$ 11.5
Warrant term						10 years
Common Stock [Member]
Warrants [Line Items]
Common stock price (in Dollars per share)										$ 0.01		$ 0.01
Common Stock [Member] \| Warrant [Member]
Warrants [Line Items]
Number of shares issued										150,000		150,000
Black-Scholes model [Member]
Warrants [Line Items]
Fair value of warrant (in Dollars)										$ 3,400,000		$ 3,400,000
Expected term										7 years		7 years
Expected volatility, percentage										73%		73%
Black-Scholes model [Member] \| Carlyle Warrants [Member]
Warrants [Line Items]
Fair value of warrant (in Dollars)										$ 20,400,000		$ 20,400,000
Expected term										7 years		7 years
Expected volatility, percentage										77%		77%
Complete Solaria [Member]
Warrants [Line Items]
Number of shares issued										250,000		250,000
Series D-7 Preferred Stock [Member]
Warrants [Line Items]
Warrant to purchase shares										518,752					518,752
Warrant exercise price (in Dollars per share)										$ 5		$ 5
Second Tranche Series D-7 preferred stock [Member]
Warrants [Line Items]
Warrant to purchase shares										137,878		137,878
Common Stock for the First Tranche [Member]
Warrants [Line Items]
Common stock price (in Dollars per share)	$ 2.5						$ 2.5
Common Stock for the Second Tranche [Member]
Warrants [Line Items]
Common stock price (in Dollars per share)	$ 5						$ 5
Series D-7 Preferred Stock Converted into Warrants to Purchase [Member]
Warrants [Line Items]
Warrant to purchase shares														1,376,414
Series B Preferred Stock [Member]
Warrants [Line Items]
Warrant to purchase shares																		5,054
Common Class A [Member] \| Series B Warrants [Member]
Warrants [Line Items]
Fair value of warrant (in Dollars)							$ 100,000
Series C Preferred Stock [Member]
Warrants [Line Items]
Number of share exercisable																	482,969
Fair value of warrant (in Dollars)							$ 2,300,000						$ 6,300,000
Merger Transaction [Member]
Warrants [Line Items]
Warrant exercise price (in Dollars per share)										$ 4.09		$ 4.09
Public Warrants [Member] \| Public, Private Placement, and Working Capital Warrants [Member]
Warrants [Line Items]
Warrant exercise price (in Dollars per share)										$ 11.5		$ 11.5
Private Placement Warrants [Member]
Warrants [Line Items]
Working capital warrants										716,668
Private Placement Warrants [Member] \| Warrant [Member]
Warrants [Line Items]
Fair value of warrant (in Dollars)										$ 300,000
Private Placement [Member] \| Public, Private Placement, and Working Capital Warrants [Member]
Warrants [Line Items]
Fair value of warrant (in Dollars)												$ 300,000
Other income (in Dollars)												$ 100,000
Working capital warrants												10,000
Private Placement [Member] \| July 2023 Common Stock Warrants [Member]
Warrants [Line Items]
Fair value of warrant (in Dollars)						$ 200,000
Private Placement [Member] \| Class A Common Stock Equals or Exceeds Threshold Two [Member]
Warrants [Line Items]
Warrant exercise price (in Dollars per share)						$ 0.01

Warrants (Details) - Schedule o

Warrants (Details) - Schedule of Liability-Classified Warrants - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Schedule of Liability-Classified Warrants [Line Items]
Total liability classified warrants	$ 3,882	$ 11,127
Carlyle warrants [Member]
Schedule of Liability-Classified Warrants [Line Items]
Total liability classified warrants	3,086	9,515
Replacements Warrants [Member]
Schedule of Liability-Classified Warrants [Line Items]
Total liability classified warrants	5	1,310
Public warrents [Member]
Schedule of Liability-Classified Warrants [Line Items]
Total liability classified warrants	437	167
Private placements warrants [Member]
Schedule of Liability-Classified Warrants [Line Items]
Total liability classified warrants	318	122
Working capital warrents [Member]
Schedule of Liability-Classified Warrants [Line Items]
Total liability classified warrants	$ 36	$ 13

Borrowings and SAFE Agreement_2

Borrowings and SAFE Agreements (Details) - Part-1 - USD ($)							1 Months Ended						3 Months Ended		12 Months Ended
Borrowings and SAFE Agreements (Details) - Part-1 - USD ($)	Feb. 15, 2024	Jan. 31, 2024	Oct. 31, 2023	Oct. 01, 2023	Sep. 30, 2023	Apr. 02, 2023	Sep. 30, 2023	Mar. 31, 2022	Apr. 30, 2021	Jan. 31, 2021	Sep. 30, 2019	Dec. 31, 2018	Mar. 31, 2024	Apr. 02, 2023	Dec. 31, 2023		Dec. 31, 2022		Dec. 31, 2019
Borrowings and SAFE Agreements [Line Items]
Other expense															$ 0		$ 0
Carrying value													$ 11,400,000
Interest expense recognized						$ 300,000							300,000
Prime rate plus															4.50%
Total amendment fees															$ 1,900,000
Principal balance															5,100,000
Borrow, percentage																	70%
Vendor purchase net amount																	$ 10,000,000
Borrowing																	20,000,000
Outstanding net debt													12,700,000		12,200,000		5,600,000
Accrued financing cost													5,000,000		4,500,000		100,000
Recognized interest expense						1,700,000							500,000		3,500,000		100,000
Pay return capital					$ 500,000		$ 500,000
Balance owed amount													300,000
Carlyle contributed													$ 25,600,000		$ 25,600,000
Redemption price percentage	80%
Investment dividend payable percentage													25%		25%
Warrant to purchase shares (in Shares)													5,978,960
Exercisable shares (in Shares)													4,132,513		4,132,513
Investment description													The Carlyle Debt Modification Agreement accelerates the redemption date of the investment, which was previously February 14, 2025 and is now March 31, 2024 subsequent to the modification. The acceleration of the redemption date of the investment, resulted in the total redemption amount to be 1.3 times the principal at December 31, 2023. The redemption amount will increase to 1.4 times the original investment at March 31, 2024. Additionally, as part of the amendment, the parties entered into an amended and restated warrant agreement. As part of the Carlyle Warrant Amendment, Complete Solaria issued Carlyle a warrant to purchase up to 2,745,879 shares of Complete Solaria Common Stock at a price per share of $0.01, which is inclusive of the outstanding warrant to purchase 1,995,879 shares at the time of modification. The warrant, which expires on July 18, 2030, provides Carlyle with the right to purchase shares of Complete Solaria Common Stock based on (a) the greater of (i) 1,995,879 shares and (ii) the number of shares equal to 2.795% of Complete Solaria’s issued and outstanding shares of common stock, on a fully-diluted basis; plus (b) on and after the date that is ten (10) days after the date of the agreement, an additional 350,000 shares; plus (c) on and after the date that is thirty (30) days after the date of the agreement, if the original investment amount has not been repaid, an additional 150,000 shares; plus (d) on and after the date that is ninety (90) days after the date of the agreement, if the original investment amount has not been repaid, an additional 250,000 shares, in each case, of Complete Solaria Common Stock at a price of $0.01 per share. The warrants are classified as liabilities under ASC 815 and are recorded within warrant liability on the Company’s unaudited condensed consolidated statements of operations and comprehensive loss.		The Carlyle Debt Modification Agreement accelerates the redemption date of the investment, which was previously February 14, 2025 and is March 31, 2024 subsequent to the modification. The acceleration of the redemption date of the investment, resulted in the total redemption amount to be 1.3 times the principal at December 31, 2023. The redemption amount will increase to 1.4 times the original investment at March 31, 2024. Additionally, as part of the amendment, the parties entered into an amended and restated warrant agreement. As part of the Carlyle Warrant Amendment, Complete Solaria issued Carlyle a warrant to purchase up to 2,745,879 shares of Complete Solaria Common Stock at a price per share of $0.01, which is inclusive of the outstanding warrant to purchase 1,995,879 shares at the time of modification. The warrant, which expires on July 18, 2030, provides Carlyle with the right to purchase shares of Complete Solaria Common Stock based on (a) the greater of (i) 1,995,879 shares and (ii) the number of shares equal to 2.795% of Complete Solaria’s issued and outstanding shares of common stock, on a fully-diluted basis; plus (b) on and after the date that is ten (10) days after the date of the agreement, an additional 350,000 shares; plus (c) on and after the date that is thirty (30) days after the date of the agreement, if the original investment amount has not been repaid, an additional 150,000 shares; plus (d) on and after the date that is ninety (90) days after the date of the agreement, if the original investment amount has not been repaid, an additional 250,000 shares, in each case, of Complete Solaria Common Stock at a price of $0.01 per share. The warrants are classified as liabilities under ASC 815 and are recorded within warrant liability on the consolidated statements of operations and comprehensive loss.
Loss on extinguishment				$ 10,300,000				$ 1,400,000								[1]	3,235,000	[1]
Fair value of short term debt													$ 28,400,000		28,400,000
Redemption amount													35,800,000		35,800,000
Short term debt													35,800,000		33,300,000		0
Long-term debt with CS Solis																	25,204,000
Interest expense													0		7,200,000		2,400,000
Long term debt fair value													35,800,000		$ 33,300,000
Dividend cash		$ 1,500,000
Convertible conversion price (in Dollars per share)		$ 1,431,297
Closing price per share (in Dollars per share)		1.31
Purchaser investing	$ 3,500,000
Amount equal to the greater	$ 3,500,000
Convertible shares (in Shares)	3,707,627														5,460,075
Interest expense recognized													3,568,000	$ 3,611,000	$ 14,033,000		4,986,000
Payment of less value															200,000
Remains outstanding															300,000
Amortization of debt issuance costs															700,000		1,200,000
Initial fair value																			$ 100,000
Other income (expenses)													$ 1,519,000	317,000	(29,862,000)		$ (1,858,000)
Convertible Secured Note [Member]
Borrowings and SAFE Agreements [Line Items]
Simple interest rate																	8%
SCI Term Loan and Revolver Loan [Member]
Borrowings and SAFE Agreements [Line Items]
Revolving loan															$ 5,000,000
Maturity date															Oct. 31, 2023
Interest expense recognized															$ 600,000
Debt in CS Solis [Member]
Borrowings and SAFE Agreements [Line Items]
Redemption price percentage													10.50%		10.50%
SAFE Price [Member]
Borrowings and SAFE Agreements [Line Items]
Conversion price (in Dollars per share)		$ 1.05
Second SAFE {Member]
Borrowings and SAFE Agreements [Line Items]
Conversion price (in Dollars per share)	$ 0.94
Conversion Amount [Member]
Borrowings and SAFE Agreements [Line Items]
Maturity date									Jun. 30, 2021
Total Principal amount											$ 100,000
Weighted-average effective interest rate																			17.60%
Two Thousand Nineteen A Convertible Notes [Member]
Borrowings and SAFE Agreements [Line Items]
Other income (expenses)															$ 100,000
Minimum [Member]
Borrowings and SAFE Agreements [Line Items]
Increased repayment premium, percentage																	110%
Maximum [Member]
Borrowings and SAFE Agreements [Line Items]
Increased repayment premium, percentage																	120%
Common Stock [Member]
Borrowings and SAFE Agreements [Line Items]
Price per share (in Dollars per share)													$ 0.01		$ 0.01
Convertible shares (in Shares)															5,460,075
Purchase of common stock (in Shares)															5,978,960
Convertible Notes Embedded Derivative Liability [Member]
Borrowings and SAFE Agreements [Line Items]
Other expense															$ 0		$ 0
2018 Bridge Notes [Member]
Borrowings and SAFE Agreements [Line Items]
Carrying value															11,000,000		9,800,000
Convertible secured notes												$ 3,400,000
Interest expense recognized															1,200,000		700,000
2018 Bridge Notes [Member] \| Convertible Secured Note [Member]
Borrowings and SAFE Agreements [Line Items]
Simple interest rate												8%
Current Insight Promissory Note [Member] \| Promissory Note [Member]
Borrowings and SAFE Agreements [Line Items]
Simple interest rate										0.14%
Total Principal amount		$ 1,500,000								$ 100,000
2022 Convertible Notes [Member]
Borrowings and SAFE Agreements [Line Items]
Redemption price percentage		80%
Initial fair value															$ 500,000
Convertible per share (in Dollars per share)															$ 0.75
Weighted-average effective interest rate															25.60%
Other income (expenses)															$ 900,000
2022 Convertible Notes [Member] \| Convertible Note [Member]
Borrowings and SAFE Agreements [Line Items]
Simple interest rate															2%
Total Principal amount															$ 3,800,000
Conversion rate															80%
Two Thousand Nineteen A Convertible Notes [Member] \| Convertible Note [Member]
Borrowings and SAFE Agreements [Line Items]
Simple interest rate																			6%
Total Principal amount																			$ 100,000
Conversion rate	80%																		80%
2022 Convertible Notes [Member]
Borrowings and SAFE Agreements [Line Items]
Purchase of common stock (in Shares)															5,316,460
Additional total purchase															$ 21,300,000
Initial fair value															$ 6,700,000
Percentage of accured interest															5%
Interest expense															$ 700,000
2022 Convertible Notes [Member] \| Convertible Note [Member]
Borrowings and SAFE Agreements [Line Items]
Aggregate purchase price																	12,000,000
2019-A Convertible Notes [Member] \| Conversion Amount [Member]
Borrowings and SAFE Agreements [Line Items]
Converted, shares (in Shares)								62,500
CS Soils [Member]
Borrowings and SAFE Agreements [Line Items]
Long-term debt with CS Solis						800,000							$ 2,500,000	$ 800,000	0		25,200,000
Dividend cash		$ 53,540,000
Amount equal to the greater	$ 3,500,000
Loss on extinguishment															$ 10,300,000
Revolving Loan [Member]
Borrowings and SAFE Agreements [Line Items]
Interest expense recognized						100,000							100,000
Interest rate															7.75%
Revolving loan amount													5,000,000		$ 5,000,000
Principal balance													$ 5,300,000				5,000,000
Rodgers Massey [Member]
Borrowings and SAFE Agreements [Line Items]
Interest expense recognized			$ 5,000,000
Interest Expense [Member]
Borrowings and SAFE Agreements [Line Items]
Interest expense						$ 300,000									$ 600,000
Dividend cash		$ 1,500,000
Second SAFE {Member]
Borrowings and SAFE Agreements [Line Items]
Closing price per share (in Dollars per share)	$ 1.18
Series D Preferred Stock [Member]
Borrowings and SAFE Agreements [Line Items]
Remaining balance																	$ 0
Series D Preferred Stock [Member] \| 2022 Convertible Notes [Member] \| Conversion Amount [Member]
Borrowings and SAFE Agreements [Line Items]
Converted, shares (in Shares)								785,799

[1]Gain on extinguishment of convertible notes and SAFEs includes other income from related parties of zero and $1.4 million during the fiscal years ended December 31, 2023 and 2022, respectively.

Borrowings and SAFE Agreement_3

Borrowings and SAFE Agreements (Details) - Part-2 - USD ($)

1 Months Ended

3 Months Ended

12 Months Ended

Jan. 31, 2024

Mar. 31, 2022

Oct. 31, 2021

Jul. 31, 2021

Jun. 30, 2021

Apr. 30, 2021

Jan. 31, 2021

Sep. 30, 2019

Mar. 31, 2024

Apr. 02, 2023

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2019

Borrowings and SAFE Agreements [Line Items]

Initial fair value

$ 100,000

Other expense

$ 0

Other income (expenses)

$ 1,519,000

$ 317,000

$ (29,862,000)

(1,858,000)

Exercise price per share (in Dollars per share)

$ 0.01

Conversion Amount [Member]

Borrowings and SAFE Agreements [Line Items]

Total Principal amount

$ 100,000

Weighted-average effective interest rate

17.60%

Maturity date

Jun. 30, 2021

Other Expense [Member]

Borrowings and SAFE Agreements [Line Items]

Other expense

$ 0

2022 Convertible Notes [Member]

Borrowings and SAFE Agreements [Line Items]

Initial fair value

$ 500,000

Weighted-average effective interest rate

25.60%

Other income (expenses)

$ 900,000

2022 Convertible Notes [Member] | Convertible Note [Member]

Borrowings and SAFE Agreements [Line Items]

Total Principal amount

$ 3,800,000

Simple interest rate

Conversion rate

80%

2022 Convertible Notes [Member] | Series D Preferred Stock [Member] | Conversion Amount [Member]

Borrowings and SAFE Agreements [Line Items]

Converted, shares (in Shares)

785,799

2021 Promissory Notes [Member]

Borrowings and SAFE Agreements [Line Items]

Short-term promissory note

$ 2,000,000

$ 500,000

Financing fee

$ 300,000

Exercise price per share (in Dollars per share)

$ 0.01

2021 Promissory Notes [Member] | Promissory Note [Member]

Borrowings and SAFE Agreements [Line Items]

Simple interest rate

Shares, issued (in Shares)

50,000

2021-A Convertible Notes [Member]

Borrowings and SAFE Agreements [Line Items]

Initial fair value

$ 600,000

Weighted-average effective interest rate

18.10%

Other income (expenses)

$ 800,000

Additional convertible note

500,000

Due and payable amount

2021-A Convertible Notes [Member] | Convertible Note [Member]

Borrowings and SAFE Agreements [Line Items]

Total Principal amount

$ 4,300,000

Simple interest rate

Conversion rate

80%

Converted, shares (in Shares)

869,640

Current Insight Promissory Note [Member] | Promissory Note [Member]

Borrowings and SAFE Agreements [Line Items]

Total Principal amount

$ 1,500,000

$ 100,000

Simple interest rate

0.14%

Borrowings and SAFE Agreement_4

Borrowings and SAFE Agreements (Details) - Part-3 - USD ($)	1 Months Ended			3 Months Ended		12 Months Ended
Borrowings and SAFE Agreements (Details) - Part-3 - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2019	Mar. 31, 2024	Apr. 02, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2019
Borrowings and SAFE Agreements [Line Items]
Initial fair value									$ 100,000
Other income (expenses)				$ 1,519,000	$ 317,000	$ (29,862,000)	$ (1,858,000)
Conversion Amount [Member]
Borrowings and SAFE Agreements [Line Items]
Total Principal amount			$ 100,000
SAFE [Member]
Borrowings and SAFE Agreements [Line Items]
Converted, shares (in Shares)						8,171,662
Estimated fair value						$ 60,500,000
2019 SAFE [Member]
Borrowings and SAFE Agreements [Line Items]
Initial fair value								$ 200,000
Other income (expenses)						100,000
Remaining balance							0
2019 SAFE [Member] \| Conversion Amount [Member]
Borrowings and SAFE Agreements [Line Items]
Converted, shares (in Shares)	48,258
2021 SAFE [Member]
Borrowings and SAFE Agreements [Line Items]
Initial fair value								$ 6,300,000
Other income (expenses)						$ 1,400,000
Remaining balance							$ 0
2021 SAFE [Member] \| Conversion Amount [Member]
Borrowings and SAFE Agreements [Line Items]
Total Principal amount		$ 5,000,000
Converted, shares (in Shares)	1,005,366

Borrowings and SAFE Agreement_5

Borrowings and SAFE Agreements (Details) - Schedule of Convertible Notes - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Borrowings and SAFE Agreements (Details) - Schedule of Convertible Notes [Line Items]
Total Notes payable	$ 29,365	$ 28,657	$ 20,403
Debt in CS Solis	35,840	33,280
Total notes payable and convertible notes, net	65,205	61,937	64,551
Less current portion	(65,205)	(61,937)	(20,403)
Notes payable and convertible notes, net of current portion			3,434
2018 Bridge Notes [Member]
Borrowings and SAFE Agreements (Details) - Schedule of Convertible Notes [Line Items]
Total Notes payable	11,376	11,031	9,780
Revolver Loan [Member]
Borrowings and SAFE Agreements (Details) - Schedule of Convertible Notes [Line Items]
Total Notes payable	5,290	5,168	5,000
Secured Credit Facility [Member]
Borrowings and SAFE Agreements (Details) - Schedule of Convertible Notes [Line Items]
Total Notes payable	12,699	12,158	5,623
Polar Settlement Agreement [Member]
Borrowings and SAFE Agreements (Details) - Schedule of Convertible Notes [Line Items]
Total Notes payable		$ 300

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ in Millions		3 Months Ended	12 Months Ended
Stock-Based Compensation (Details) - USD ($) $ in Millions	Jul. 31, 2023	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Stock-Based Compensation (Details) [Line Items]
Common stock, share issued		49,096,537	49,065,361	19,932,429
Issuance shares		350,000	350,000
Dividend yield
Vesting shares	52,167
Vested shares exercise of period	280,412
service-based options [Member]
Stock-Based Compensation (Details) [Line Items]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount		$ 18.8	$ 20.1
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition		2 years 1 month 28 days	2 years 4 months 24 days
RSU [Member]
Stock-Based Compensation (Details) [Line Items]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount			$ 0
Expected Term [Member]
Stock-Based Compensation (Details) [Line Items]
Contractual term of the option			10 years
Board of Directors [Member]
Stock-Based Compensation (Details) [Line Items]
Stock based compensation expenses	$ 0.1
Two Thousand Twenty Three Equity Incentive Plan [Member]
Stock-Based Compensation (Details) [Line Items]
Common stock, share issued	8,763,322
ISOs under the 2023 Plan [Member]
Stock-Based Compensation (Details) [Line Items]
Issuance shares	26,289,966

Stock-Based Compensation (Det_2

Stock-Based Compensation (Details) - Schedule of Summary of Stock Option Activity - USD ($) $ / shares in Units, $ in Thousands			3 Months Ended	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2024	Dec. 31, 2023
Summary of Summary of Stock Option Activity [Abstract]
Number of shares, outstanding,	11,716,646	4,970,419	11,378,272	11,716,646
Weighted average exercise price per share, outstanding,	$ 3.48	$ 4.86	$ 3.5	$ 3.48
Weighted Average Contractual Term (Years), outstanding,	8 years 6 months 10 days	6 years 11 months 26 days	8 years 3 months	8 years 6 months 10 days
Aggregate Intrinsic Value, outstanding	$ 2,756	$ 34,180	$ 215	$ 2,756
Number of shares, Vested and expected to vest	11,716,646		11,378,272	11,716,646
Weighted average exercise price per share, Vested and expected to vest	$ 3.48		$ 3.5	$ 3.48
Weighted Average Contractual Term (Years), Vested and expected to vest			8 years 3 months	8 years 6 months 10 days
Aggregate Intrinsic Value, Vested and expected to vest	$ 2,756		$ 215	$ 2,756
Number of Shares, Vested and exercisable	3,141,940		4,536,233	3,141,940
Weighted Average Exercise Price per Share, Vested and exercisable	$ 5.3		$ 4.38	$ 5.3
Weighted Average Contractual Term (Years), Vested and exercisable			4 years 9 months 10 days	4 years 11 months 4 days
Aggregate Intrinsic Value , Vested and exercisable	$ 763		$ 139	$ 763
Number of shares, Options granted				6,961,979
Weighted average exercise price per share, Options granted				$ 2.58
Number of shares, Options exercised			(31,176)	(67,534)
Weighted average exercise price per share, Options exercised			$ 0.83	$ 0.89
Number of shares, Options canceled			(307,198)	(148,218)
Weighted average exercise price per share, Options canceled			$ 2.86	$ 9.17

Stock-Based Compensation (Det_3

Stock-Based Compensation (Details) - Schedule of Summary of RSU Activity - Restricted Stock Units (RSUs) [Member] - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Stock-Based Compensation (Details) - Schedule of Summary of RSU Activity [Line Items]
Number of RSUs, Unvested , Beginning balance	58,097
Weighted average grant date fair value, Unvested , Beginning balance	$ 2.07
Number of RSUs, Unvested, Ending balance	58,097	58,097
Weighted average grant date fair value, Unvested, Ending balance	$ 2.07	$ 2.07
Number of RSUs, Granted		864,792
Weighted average grant date fair valuem, Granted		$ 6.89
Number of RSUs, Vested and released		(265,686)
Weighted average grant date fair value, Vested and released		$ 2.76
Number of RSUs, Cancelled or forfeited		(541,010)
Weighted average grant date fair value, Cancelled or forfeited		$ 9.44

Stock-Based Compensation (Det_4

Stock-Based Compensation (Details) - Schedule of Stock Based Compensation Expense and Statements of Operations and Comprehensive Income (Loss) - Share-Based Payment Arrangement [Member] - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense from continuing operations	$ 1,341	$ 270	$ 5,199	$ 903
Cost of revenues [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share based compensation expense gross	27	11	84	22
Sales and marketing [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share based compensation expense gross	216	94	487	168
General and administrative [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share based compensation expense gross	$ 1,098	$ 165	$ 2,252	$ 243

Employee Stock Purchase Plan (D

Employee Stock Purchase Plan (Details) - shares	3 Months Ended	12 Months Ended
Employee Stock Purchase Plan (Details) - shares	Mar. 31, 2024	Dec. 31, 2023
Employee Stock Purchase Plan [Abstract]
Market fair value offering proceeds percentage	85%	85%
Reserved for future issuance	2,628,996	2,628,996

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($)							1 Months Ended	12 Months Ended
Commitments and Contingencies (Details) - USD ($)	Feb. 22, 2024	Aug. 24, 2023	May 11, 2023	Mar. 16, 2023	Feb. 28, 2023	Jan. 31, 2023	Feb. 22, 2024	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2024	Jul. 22, 2021
Commitments and Contingencies [Line Items]
Accrued expenses and other current liabilities								$ 7,900,000
Demanded approximately					$ 26,400,000
Damages amount				$ 220,000,000
Siemens claimed damages											$ 6,900,000
Inclusive amounts of indemnity							$ 6,900,000
Attorneys’ fees, expenses, and pre-judgement interest							$ 2,670,000
Operating leases payments	$ 6,900,000							1,000,000	$ 1,000,000
Attorneys’ fees	$ 2,670,000
Breach of contract		$ 6,000,000
Advisory fee		6,000,000
Letters of credit								3,500,000		3,500,000
Restricted cash accounts								3,800,000	3,900,000	3,800,000
Variable lease cost								300,000	200,000
Total lease expense								1,400,000	700,000
Exchange for operating lease liabilities									245,000
Accrued expenses and other current liabilities								27,870,000	19,830,000	24,893,000
Monthly payments			$ 800,000
Accrued expenses and other current liabilities								6,900,000	0
Restricted cash								3,823,000	3,907,000	$ 3,829,000
SolarPark Korea Co., LTD [Member]
Commitments and Contingencies [Line Items]
Demanded approximately						$ 80,000,000
China Bridge [Member]
Commitments and Contingencies [Line Items]
Advisory fee		$ 6,000,000
Legal Matters [Member]
Commitments and Contingencies [Line Items]
Accrued expenses and other current liabilities								7,700,000	1,900,000
Commitments [Member]
Commitments and Contingencies [Line Items]
Exchange for operating lease liabilities								$ 0	$ 1,900,000
Minimum [Member]
Commitments and Contingencies [Line Items]
Leases term								2 months 12 days
Maximum [Member]
Commitments and Contingencies [Line Items]
Leases term								2 years 9 months 18 days

Commitments and Contingencies_3

Commitments and Contingencies (Details) - Schedule of Activity by Period Relating to the Company’s Warranty Provision - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Activity by Period Relating to the Company’s Warranty Provision [Abstract]
Warranty provision, beginning of period	$ 4,849	$ 3,981	$ 2,281
Accruals for new warranties issued	265	2,968	1,492
Settlements	(250)	(2,100)	(1,735)
Warranty provision, end of period	4,864	4,849	3,981
Warranty provision, current	1,448	1,433	767
Warranty provision, noncurrent	$ 3,416	$ 3,416	$ 3,214

Basic and Diluted Net Loss Pe_3

Basic and Diluted Net Loss Per Share (Details) - $ / shares	Mar. 31, 2024	Dec. 31, 2023	Apr. 02, 2023	Dec. 31, 2022
Basic and Diluted Net Loss Per Share [Abstract]
Dividend paid

Basic and Diluted Net Loss Pe_4

Basic and Diluted Net Loss Per Share (Details) - Schedule of Basic and Diluted Net Loss Per Share Attributable to Common Stockholders - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Dec. 31, 2023	Dec. 31, 2022
Numerator:
Net loss from continuing operations	$ (9,588)	$ (15,709)	$ (96,197)	$ (28,023)
Net loss from discontinued operations		(7,805)	(25,853)	(1,454)
Net loss	$ (9,588)	$ (23,514)	$ (269,555)	$ (29,477)
Denominator:
Weighted average common shares outstanding, basic	49,077,330	25,200,347	24,723,370	22,524,400
Net loss per share:
Continuing operations - basic	$ (0.2)	$ (0.62)	$ (3.89)	$ (1.24)
Discontinued operations - basic		(0.31)	(1.05)	(0.07)
Net loss per share - basic	$ (0.2)	$ (0.93)	$ (4.94)	$ (1.31)

Basic and Diluted Net Loss Pe_5

Basic and Diluted Net Loss Per Share (Details) - Schedule of Basic and Diluted Net Loss Per Share Attributable to Common Stockholders (Parentheticals) - $ / shares	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Basic and Diluted Net Loss Per Share Attributable to Common Stockholders [Abstract]
Diluted weighted average shares outstanding (in Shares)	49,077,330	25,200,347	24,723,370	22,524,400
Continuing operations diluted	$ (0.20)	$ (0.62)	$ (3.89)	$ (1.24)
Discontinued operations diluted		(0.31)	(1.05)	(0.07)
Net loss per share diluted	$ (0.20)	$ (0.93)	$ (4.94)	$ (1.31)

Basic and Diluted Net Loss Pe_6

Basic and Diluted Net Loss Per Share (Details) - Schedule of Potential Common Shares Excluded from Diluted Net Loss Per Share - shares	3 Months Ended	8 Months Ended	12 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Potential Common Shares Excluded from Diluted Net Loss Per Share [Line Items]
Potential common shares excluded from diluted net loss per share	34,460,924	12,191,086	34,799,299	8,078,837
Common stock warrants [Member]
Schedule of Potential Common Shares Excluded from Diluted Net Loss Per Share [Line Items]
Potential common shares excluded from diluted net loss per share	23,024,556	89,313	23,024,556	43,135
Preferred stock warrants [Member]
Schedule of Potential Common Shares Excluded from Diluted Net Loss Per Share [Line Items]
Potential common shares excluded from diluted net loss per share		2,386,879		1,152,790
Stock options and RSUs Issued and Outstanding [Member]
Schedule of Potential Common Shares Excluded from Diluted Net Loss Per Share [Line Items]
Potential common shares excluded from diluted net loss per share	11,436,369	9,714,894	11,774,743	4,970,419

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Oct. 01, 2023

Apr. 02, 2023

Nov. 04, 2022

Jul. 31, 2023

Jul. 30, 2023

Jun. 30, 2023

Mar. 31, 2022

Mar. 31, 2024

Jun. 30, 2023

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Dec. 31, 2020

Related Party Transaction [Line Items]

Related party issued

$ 12,100,000

$ 3,500,000

$ 3,600,000

$ 3,300,000

Fair value acquisition

$ 6,700,000

Accrued interest percentage

Share issued (in Shares)

193,976

Other expenses

$ 0

Other income (expense)

700,000

Recognized a liability

$ 7,900,000

Due to related parties

4,700,000

Agreed related party

500,000

Outstanding remains

$ 300,000

200,000

Received proceeds

5,000,000

Gain on the extinguishment

$ 10,300,000

$ 1,400,000

[1]

3,235,000

[1]

Proceeds from related parties

$ 3,500,000

Investment converted

3,500,000

Due to related parties

3,416,000

3,214,000

Related party outstanding balance

$ 300,000

Common Stock [Member]

Related Party Transaction [Line Items]

Issuance of common stock (in Shares)

5,978,960

Solaria Acquisition [Member]

Related Party Transaction [Line Items]

Fair value acquisition

$ 6,700,000

Solaria Acquisition [Member] | Common Stock [Member]

Related Party Transaction [Line Items]

Fair value acquisition

$ 52,200,000

Related Party [Member]

Related Party Transaction [Line Items]

Other expenses

$ 700,000

Related Party [Member] | Common Stock [Member]

Related Party Transaction [Line Items]

Issuance of common stock (in Shares)

5,670,000

2022 Convertible Notes [Member]

Related Party Transaction [Line Items]

Related party issued

12,100,000

Related Party [Member]

Related Party Transaction [Line Items]

Proceeds from related parties

$ 12,100,000

Due to related parties

$ 3,200,000

Related Party [Member] | Maximum [Member]

Related Party Transaction [Line Items]

Interest expense related party

$ 0

400,000

Related Party [Member] | Minimum [Member]

Related Party Transaction [Line Items]

Interest expense related party

$ 400,000

$ 200,000

2020-A Convertible Notes [Member]

Related Party Transaction [Line Items]

Related party issued

$ 3,500,000

$ 3,800,000

Accrued interest percentage

FPA [Member]

Related Party Transaction [Line Items]

Other expenses

30,700,000

Other income (expense)

$ 300,000

2021-A Convertible Notes [Member]

Related Party Transaction [Line Items]

Related party issued

$ 4,800,000

Accrued interest percentage

Forward Purchase Agreements [Member]

Related Party Transaction [Line Items]

Share issued (in Shares)

5,558,488

Due to related parties

$ 3,500,000

Settlement Agreement [Member]

Related Party Transaction [Line Items]

Agreed related party

$ 500,000

Convertible Promissory Notes [Member] | 2022 Convertible Notes [Member]

Related Party Transaction [Line Items]

Related party issued

$ 33,300,000

Convertible Promissory Notes [Member] | Related Party [Member]

Related Party Transaction [Line Items]

Share issued (in Shares)

120,000

[1]Gain on extinguishment of convertible notes and SAFEs includes
other income from related parties of zero and $1.4 million during the fiscal years ended December 31, 2023 and 2022, respectively.

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)					1 Months Ended	12 Months Ended
Subsequent Events (Details) - USD ($)	Apr. 16, 2024	Feb. 15, 2024	Jan. 31, 2024	Jan. 16, 2024	Jan. 31, 2024	Dec. 31, 2023	Mar. 31, 2024	Dec. 31, 2022
Subsequent Events (Details) [Line Items]
Least per price (in Dollars per share)						$ 2	$ 1
Aggregate amount of purchase price						$ 4,999,999.2
Common stock, par value (in Dollars per share)						$ 0.0001	$ 0.0001	$ 0.0001
Conversion price (in Dollars per share)			$ 1,431,297
Purchaser investing		$ 3,500,000
Liquidity price		$ 3,500,000
Mr. W. Anderson’s [Member]
Subsequent Events (Details) [Line Items]
Stock optionunvested and outstanding percentage						50%
Mr. D. Anderson’s [Member]
Subsequent Events (Details) [Line Items]
Stock optionunvested and outstanding percentage						50%
Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Bid Price Per Share (in Dollars per share)	$ 1
Workforce reduction percentage				14%
Aggregate amount of purchase price					$ 1,500,000
Common stock, par value (in Dollars per share)			$ 0.0001		$ 0.0001
Dividend common stock					$ 53,540,000
Proceed of liquidity					$ 1,500,000
Convertible shares (in Shares)		3,707,627			1,431,297
Conversion price (in Dollars per share)		$ 0.94			$ 1.05
Common Stock Issued Price (in Dollars per share)		$ 1.18			$ 1.31
Precentage of common stock		80%			80%
Purchaser investing		$ 3,500,000
Received amount		$ 3,500,000
Subsequent Event [Member] \| First SAFE [Member]
Subsequent Events (Details) [Line Items]
Equity financing percentage		80%	80%		80%
Common Stock [Member] \| Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Dividend common stock					$ 1,500,000
Common Stock [Member] \| Subsequent Event [Member] \| First SAFE [Member]
Subsequent Events (Details) [Line Items]
Dividend common stock					$ 53,540,000

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of Reconciles Cash, Cash Equivalents, and Restricted Cash - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	$ 1,786	$ 2,593	$ 4,409
Restricted cash	3,829	3,823	3,907
Total cash, cash equivalents, and restricted cash	$ 5,615	$ 6,416	$ 8,316

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details) - Schedule of Allowance for Doubtful Accounts - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Summary of Significant Accounting Policies (Details) - Schedule of Allowance for Doubtful Accounts [Line Items]
Balance at beginning of period	$ (4,812)	$ (2,569)
Provision charged to earnings	(5,083)	(2,243)
Amounts written off, recoveries and other adjustments	49
Balance at end of period	$ (9,846)	$ (4,812)

Summary of Significant Accoun_8

Summary of Significant Accounting Policies (Details) - Schedule of Revenue Recognized By Product and Services - USD ($) $ in Thousands		3 Months Ended		12 Months Ended
	Apr. 02, 2023	Mar. 31, 2024	Apr. 02, 2023	Dec. 31, 2023	Dec. 31, 2022
Disaggregation Of Revenue [Line Items]
Total revenue	$ 16,677	$ 10,040	$ 16,677	$ 87,616	$ 66,475
Solar energy system installations [Member]
Disaggregation Of Revenue [Line Items]
Total revenue	15,843	9,922		84,858	62,896
Software enhanced services [Member]
Disaggregation Of Revenue [Line Items]
Total revenue	$ 834	$ 118		$ 2,758	$ 3,579

Summary of Significant Accoun_9

Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Assets	Mar. 31, 2024	Dec. 31, 2023
Manufacturing equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Assets [Line Items]
Estimated useful lives of the assets	3 years	3 years
Developed software [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Assets [Line Items]
Estimated useful lives of the assets	5 years	5 years
Furniture & equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Assets [Line Items]
Estimated useful lives of the assets	3 years	3 years
Leasehold improvements [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Assets [Line Items]
Estimated useful lives of the assets	5 years	5 years
Minimum [Member] \| Manufacturing equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Assets [Line Items]
Estimated useful lives of the assets		1 year
Minimum [Member] \| Furniture & equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Assets [Line Items]
Estimated useful lives of the assets		3 years
Minimum [Member] \| Leasehold improvements [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Assets [Line Items]
Estimated useful lives of the assets		3 years
Maximum [Member] \| Manufacturing equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Assets [Line Items]
Estimated useful lives of the assets		3 years
Maximum [Member] \| Furniture & equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Assets [Line Items]
Estimated useful lives of the assets		5 years
Maximum [Member] \| Leasehold improvements [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Assets [Line Items]
Estimated useful lives of the assets		5 years

Summary of Significant Accou_10

Summary of Significant Accounting Policies (Details) - Schedule of Intangibles Assets of Estimated Useful Life	12 Months Ended
	Dec. 31, 2023
Schedule of Intangibles Assets of Estimated Useful Life [Abstract]
Assembled workforce	2 years

Reverse Recapitalization (Det_3

Reverse Recapitalization (Details) - Schedule of Reconciles Elements of the Merger $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Reverse Recapitalization (Details) - Schedule of Reconciles Elements of the Merger [Line Items]
Less: Cash payment	$ (1,170)
Net cash proceeds upon the closing of the Mergers and PIPE financing	19,658
Net contributions from the Mergers and PIPE financing upon closing	9,523
PIPE [Member]
Reverse Recapitalization (Details) - Schedule of Reconciles Elements of the Merger [Line Items]
Cash proceeds	12,800
FACT [Member]
Reverse Recapitalization (Details) - Schedule of Reconciles Elements of the Merger [Line Items]
Less: Cash payment	(10,680)
Less: Non-cash net liabilities assumed from FACT	(10,135)
FPA [Member]
Reverse Recapitalization (Details) - Schedule of Reconciles Elements of the Merger [Line Items]
Less: Cash payment	(17,831)
FACT [Member]
Reverse Recapitalization (Details) - Schedule of Reconciles Elements of the Merger [Line Items]
Cash proceeds	$ 36,539

Reverse Recapitalization (Det_4

Reverse Recapitalization (Details) - Schedule of Common Stock Outstanding - shares		12 Months Ended
	Feb. 15, 2024	Dec. 31, 2023	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2022
Reverse Recapitalization (Details) - Schedule of Common Stock Outstanding [Line Items]
Ordinary Shares, outstanding prior to Mergers		49,065,361	49,096,537		19,932,429
Shares issued		193,976	193,976
Less: redemption of FACT Class A Ordinary Shares		(31,041,243)
Total shares from the Mergers and PIPE Financing		19,796,221
Legacy Complete Solaria shares		20,034,257
2022 Convertible Note Shares	3,707,627	5,460,075
Shares of Complete Solaria Common stock immediately after Mergers		45,290,553	45,290,553	23,256,504
Sponsor [Member]
Reverse Recapitalization (Details) - Schedule of Common Stock Outstanding [Line Items]
Bonus shares issued		193,976
PIPE [Member]
Reverse Recapitalization (Details) - Schedule of Common Stock Outstanding [Line Items]
Bonus shares issued		120,000
Shares issued		1,690,000
FPA [Member]
Reverse Recapitalization (Details) - Schedule of Common Stock Outstanding [Line Items]
Bonus shares issued		150,000
Shares issued		5,558,488
Class A Ordinary Shares [Member]
Reverse Recapitalization (Details) - Schedule of Common Stock Outstanding [Line Items]
Ordinary Shares, outstanding prior to Mergers		34,500,000
Shares of Complete Solaria Common stock immediately after Mergers		45,290,553		34,500,000
Class B Ordinary Shares [Member]
Reverse Recapitalization (Details) - Schedule of Common Stock Outstanding [Line Items]
Ordinary Shares, outstanding prior to Mergers		8,625,000

Business Combination (Details)

Business Combination (Details) - USD ($) $ in Thousands		9 Months Ended	12 Months Ended
Business Combination (Details) - USD ($) $ in Thousands	Nov. 04, 2022	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2023
Business Combinations [Line Items]
Acquisition costs			$ 1,300
Deferred tax assets			$ 2,837	$ 6,985
Solaria Acquisition [Member]
Business Combinations [Line Items]
Consideration paid	$ 89,100
Consideration paid in cash	$ 100
Shares, issued (in Shares)	2,884,550
Fair value		$ 6,700
Payment of seller incurred transaction expenses	$ 1,500
Unvested stock options	14,100
Deferred tax assets				$ 45,900
Stock Options [Member] \| Solaria Acquisition [Member]
Business Combinations [Line Items]
Fair value	$ 10,000
Preferred Stock [Member] \| Solaria Acquisition [Member]
Business Combinations [Line Items]
Shares, issued (in Shares)	6,803,549
Fair value	$ 17,300
Preferred Stock [Member] \| Warrant [Member] \| Solaria Acquisition [Member]
Business Combinations [Line Items]
Shares, issued (in Shares)	5,382,599
Fair value	$ 7,800
Common Stock [Member] \| Solaria Acquisition [Member]
Business Combinations [Line Items]
Shares, issued (in Shares)	78,962
Fair value	$ 52,200
Common Stock [Member] \| Warrant [Member] \| Solaria Acquisition [Member]
Business Combinations [Line Items]
Shares, issued (in Shares)	1,376,414
Fair value	$ 200

Business Combination (Details)

Business Combination (Details) - Schedule of Fair Value of Identifiable Assets Acquired and Liabilities Assumed - Business Combination [Member] $ in Thousands	Dec. 31, 2023 USD ($)
Schedule of Fair Value of Identifiable Assets Acquired and Liabilities Assumed [Line Items]
Cash, cash equivalents and restricted cash	$ 5,402
Accounts receivable	4,822
Inventories	5,354
Prepaid expenses and other current assets	8,569
Property and equipment	830
Operating lease right-of-use asset	1,619
Intangible assets	43,100
Other non-current assets	112
Total identifiable assets acquired	69,808
Accounts payable	4,210
Accrued expenses and other current liabilities	11,845
Notes payable	20,823
Deferred revenue	73
Operating lease liabilities, net of current portion	1,132
Warranty provision, noncurrent	1,566
SAFE agreements	60,470
Total identifiable liabilities assumed	100,119
Net identifiable liabilities assumed	30,311
Goodwill	119,422
Total aggregate consideration paid	$ 89,111

Business Combination (Details_2

Business Combination (Details) - Schedule of Intangible Assets Acquired $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Schedule of Intangible Assets Acquired [Line Items]
Total intangible asset	$ 43,100
Trademarks [Member]
Schedule of Intangible Assets Acquired [Line Items]
Total intangible asset	5,700
Developed technology [Member]
Schedule of Intangible Assets Acquired [Line Items]
Total intangible asset	12,700
Customer relationships [Member]
Schedule of Intangible Assets Acquired [Line Items]
Total intangible asset	$ 24,700

Fair Value Measurements (Deta_5

Fair Value Measurements (Details) - Schedule of Assets that are Measured at Fair Value on a Recurring Basis - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Financial Liabilities
Financial liabilities	$ 18,291	$ 14,959	$ 14,152
Level 1 [Member]
Financial Liabilities
Financial liabilities	437	167
Level 2 [Member]
Financial Liabilities
Financial liabilities	354	136
Level 3 [Member]
Financial Liabilities
Financial liabilities	17,500	14,656	14,152
Carlyle Warrants [Member]
Financial Liabilities
Financial liabilities	3,086	9,515
Carlyle Warrants [Member] \| Level 1 [Member]
Financial Liabilities
Financial liabilities
Carlyle Warrants [Member] \| Level 2 [Member]
Financial Liabilities
Financial liabilities
Carlyle Warrants [Member] \| Level 3 [Member]
Financial Liabilities
Financial liabilities	3,086	9,515
Public Warrants [Member]
Financial Liabilities
Financial liabilities	437	167
Public Warrants [Member] \| Level 1 [Member]
Financial Liabilities
Financial liabilities	437	167
Public Warrants [Member] \| Level 2 [Member]
Financial Liabilities
Financial liabilities
Public Warrants [Member] \| Level 3 [Member]
Financial Liabilities
Financial liabilities
Private Placement Warrants [Member]
Financial Liabilities
Financial liabilities	318	122
Private Placement Warrants [Member] \| Level 1 [Member]
Financial Liabilities
Financial liabilities
Private Placement Warrants [Member] \| Level 2 [Member]
Financial Liabilities
Financial liabilities	318	122
Private Placement Warrants [Member] \| Level 3 [Member]
Financial Liabilities
Financial liabilities
Working capital warrants [Member]
Financial Liabilities
Financial liabilities		14
Working capital warrants [Member] \| Level 1 [Member]
Financial Liabilities
Financial liabilities
Working capital warrants [Member] \| Level 2 [Member]
Financial Liabilities
Financial liabilities		14
Working capital warrants [Member] \| Level 3 [Member]
Financial Liabilities
Financial liabilities
Replacement warrants [Member]
Financial Liabilities
Financial liabilities	5	1,310
Replacement warrants [Member] \| Level 1 [Member]
Financial Liabilities
Financial liabilities
Replacement warrants [Member] \| Level 2 [Member]
Financial Liabilities
Financial liabilities
Replacement warrants [Member] \| Level 3 [Member]
Financial Liabilities
Financial liabilities	5	1,310
Forward purchase agreement liabilities [Member]
Financial Liabilities
Financial liabilities	9,409	3,831
Forward purchase agreement liabilities [Member] \| Level 1 [Member]
Financial Liabilities
Financial liabilities
Forward purchase agreement liabilities [Member] \| Level 2 [Member]
Financial Liabilities
Financial liabilities
Forward purchase agreement liabilities [Member] \| Level 3 [Member]
Financial Liabilities
Financial liabilities	$ 9,409	$ 3,831
Redeemable convertible preferred stock warrant liability [Member]
Financial Liabilities
Financial liabilities			14,152
Redeemable convertible preferred stock warrant liability [Member] \| Level 1 [Member]
Financial Liabilities
Financial liabilities
Redeemable convertible preferred stock warrant liability [Member] \| Level 2 [Member]
Financial Liabilities
Financial liabilities
Redeemable convertible preferred stock warrant liability [Member] \| Level 3 [Member]
Financial Liabilities
Financial liabilities			$ 14,152

Fair Value Measurements (Deta_6

Fair Value Measurements (Details) - Schedule of Warrants Based on a Black Scholes Option Pricing Method	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Measurement Input, Expected Term [Member] \| Warrant [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Expected term	7 years	7 years	7 years
Measurement Input, Expected Term [Member] \| Series B Redeemable Convertible Preferred Stock Warrant [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Expected term				3 years 1 month 6 days
Measurement Input, Expected Term [Member] \| Series C Redeemable Convertible Preferred Stock Warrant [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Expected term				3 years 7 months 6 days
Measurement Input, Expected Term [Member] \| Series D-7 Redeemable Convertible Preferred Stock Warrant [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Expected term			3 months 18 days	1 year 6 months
Measurement Input, Price Volatility [Member] \| Warrant [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Fair value measurement input		77	77
Measurement Input, Price Volatility [Member] \| Series B Redeemable Convertible Preferred Stock Warrant [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Fair value measurement input				72.5
Measurement Input, Price Volatility [Member] \| Series C Redeemable Convertible Preferred Stock Warrant [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Fair value measurement input				72.5
Measurement Input, Price Volatility [Member] \| Series D-7 Redeemable Convertible Preferred Stock Warrant [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Fair value measurement input		78.5	78.5	78.5
Measurement Input, Risk Free Interest Rate [Member] \| Warrant [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Fair value measurement input		3.92	3.92
Measurement Input, Risk Free Interest Rate [Member] \| Series B Redeemable Convertible Preferred Stock Warrant [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Fair value measurement input				4.2
Measurement Input, Risk Free Interest Rate [Member] \| Series C Redeemable Convertible Preferred Stock Warrant [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Fair value measurement input				4
Measurement Input, Risk Free Interest Rate [Member] \| Series D-7 Redeemable Convertible Preferred Stock Warrant [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Fair value measurement input		5.4	5.4	4.7
Measurement Input, Expected Dividend Rate [Member] \| Warrant [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Fair value measurement input		0	0
Measurement Input, Expected Dividend Rate [Member] \| Series B Redeemable Convertible Preferred Stock Warrant [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Fair value measurement input				0
Measurement Input, Expected Dividend Rate [Member] \| Series C Redeemable Convertible Preferred Stock Warrant [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Fair value measurement input				0
Measurement Input, Expected Dividend Rate [Member] \| Series D-7 Redeemable Convertible Preferred Stock Warrant [Member]
Schedule of Warrants Based on a Black Scholes Option Pricing Method [Line Items]
Fair value measurement input		0	0	0

Fair Value Measurements (Deta_7

Fair Value Measurements (Details) - Schedule of Expected Volatility is Determined Based on the Historical Equity Volatility - Forward Purchase Agreement Liabilities [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Common Stock Trading Price [Member]
Schedule of Expected Volatility is Determined Based on the Historical Equity Volatility [Line Items]
Common stock trading price (in Dollars per share)	$ 1.66
Simulation period [Member]
Schedule of Expected Volatility is Determined Based on the Historical Equity Volatility [Line Items]
Simulation period	1 year 6 months 18 days
Risk-free rate [Member]
Schedule of Expected Volatility is Determined Based on the Historical Equity Volatility [Line Items]
Risk-free rate	4.48%
Volatility [Member]
Schedule of Expected Volatility is Determined Based on the Historical Equity Volatility [Line Items]
Volatility	95%

Prepaid Expenses and Other Cu_4

Prepaid Expenses and Other Current Assets (Details) - Schedule of Prepaid Expenses and Other Current Assets - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Prepaid Expenses and Other Current Assets [Abstract]
Inventory deposits		$ 616	$ 6,255
Prepaid sales commissions	$ 5,098	4,185	2,838
Other	678	1,016	978
Total prepaid expenses and other current assets	$ 5,776	$ 5,817	$ 10,071

Divestiture (Details) - Sched_2

Divestiture (Details) - Schedule of Operations and Comprehensive Income Related to Discontinued Operations - Discontinued Operations [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Apr. 02, 2023
Schedule of Operations and Comprehensive Income Related to Discontinued Operations [Line Items]
Revenues	$ 29,048	$ 18,721
Cost of revenues	30,609	19,479
Gross loss	(1,561)	(758)
Sales and marketing	6,855	2,866
General and administrative	17,472	4,185
Total operating expenses	24,327	7,051
Loss from discontinued operations	(25,888)	(7,809)
Other income, net	31
Loss from discontinued operations before income taxes	(25,857)
Income tax benefit	4	4
Loss from discontinued operations, net of tax	(25,853)	(7,809)
Impairment loss from discontinued operations	(147,505)
Net loss from discontinued operations	$ (173,358)	$ (7,805)

Property and Equipment, Net (_3

Property and Equipment, Net (Details) - Schedule of Property and Equipment, Net - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	$ 8,464	$ 7,928	$ 5,954
Less: accumulated depreciation and amortization	(3,969)	(3,611)	(2,478)
Total property and equipment, net	$ 4,495	$ 4,317	3,476
Developed software [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives	5 years	5 years
Total property and equipment, gross	$ 7,529	$ 6,993	5,054
Manufacturing equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives	3 years	3 years
Total property and equipment, gross	$ 131	$ 131	102
Furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives	3 years	3 years
Total property and equipment, gross	$ 90	$ 96	90
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives	5 years	5 years
Total property and equipment, gross	$ 708	$ 708	$ 708

Accrued Expenses and Other Cu_4

Accrued Expenses and Other Current Liabilities (Details) - Schedule of Accrued Expenses and Other Current Liabilities - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Accrued Expenses and Other Current Liabilities [Abstract]
Accrued compensation and benefits	$ 3,715	$ 3,969	$ 3,940
Customer deposits	296	544	930
Uninvoiced contract costs	80	671	1,914
Inventory received but not invoiced			972
Accrued term loan and revolving loan amendment and final payment fees	2,400	2,400	2,400
Accrued legal settlements	7,700	7,700	1,853
Accrued taxes	930	931	1,245
Accrued rebates and credits	32	677	1,076
Operating lease liabilities, current	548	607	958
Accrued warranty, current	1,449	1,433	767
Other accrued liabilities	7,743	8,938	3,775
Total accrued expenses and other current liabilities	$ 24,893	$ 27,870	$ 19,830

Other Income, Net (Details) -_2

Other Income, Net (Details) - Schedule of Other Expense, Net - USD ($) $ in Thousands		3 Months Ended		12 Months Ended
		Mar. 31, 2024	Apr. 02, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Other Income (Expense), Net [Abstract]
Change in fair value of redeemable convertible preferred stock warrant liability		$ 1,305	$ 209	$ 8,513
Change in fair value of Carlyle warrants		6,429		14,373
Change in fair value of warrant liabilities					(5,211)
Change in fair value of FACT public, private placement and working capital warrants		(489)		6,424
Gain on extinguishment of convertible notes and SAFE agreements	[1]				3,235
Loss on sale of equity securities				(4,154)
Loss on CS Solis debt extinguishment				(10,338)
Bonus shares issued in connection with the Mergers	[2]			(2,394)
Issuance of forward purchase agreements	[3]			76
Change in fair value of forward purchase agreement liabilities	[4]			(3,906)
Issuance of shares in connection with the forward purchase agreements	[5]			(35,490)
Loss on discontinued Solaria business and other, net		(148)	108	(2,966)	118
Total other expense, net		$ 1,519	$ 317	$ (29,862)	$ (1,858)

[1]Includes zero and $1.4 million of other income for the fiscal years ended December 31, 2023 and 2022, respectively, recognized upon the conversion of related party convertible notes and SAFEs.[2]Includes $0.7 million of other expense for the fiscal year ended December 31, 2023 for bonus shares issued to related parties in connection with the Mergers.[3]Includes $0.4 million of other income for the fiscal year ended December 31, 2023 for forward purchase agreements entered into with related parties.[4]Includes $9.1 million of other expense for the fiscal year ended December 31, 2023 for forward purchase agreements entered into with related parties.[5]Includes $30.7 million of other expense the fiscal year ended December 31, 2023 for shares issued to related parties in connection with the forward purchase agreements.

Common Stock (Details) - Sche_2

Common Stock (Details) - Schedule of Reserved Shares of Common Stock - shares	Mar. 31, 2024	Dec. 31, 2023
Schedule of Reserved Shares of Common Stock [Abstract]
Common stock warrants	27,637,266	27,637,266
Employee stock purchase plan	2,628,996	2,628,996
Stock options and RSUs, issued and outstanding	11,436,369	11,774,743
Stock options and RSUs, authorized for future issuance	3,850,462	3,850,462
Total shares reserved	45,553,093	45,891,467

Borrowing Arrangements (Details

Borrowing Arrangements (Details) - Schedule of Convertible Notes - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Borrowing Arrangements (Details) - Schedule of Convertible Notes [Line Items]
Total Notes payable	$ 29,365	$ 28,657	$ 20,403
Debt in CS Solis			3,434
Total notes payable and convertible notes, net	65,205	61,937	64,551
Less current portion	(65,205)	(61,937)	(20,403)
Notes payable and convertible notes, net of current portion			44,148
2018 Bridge Notes [Member]
Borrowing Arrangements (Details) - Schedule of Convertible Notes [Line Items]
Total Notes payable	11,376	11,031	9,780
Revolver Loan [Member]
Borrowing Arrangements (Details) - Schedule of Convertible Notes [Line Items]
Total Notes payable	5,290	5,168	5,000
Secured Credit Facility [Member]
Borrowing Arrangements (Details) - Schedule of Convertible Notes [Line Items]
Total Notes payable	12,699	12,158	5,623
Polar Settlement Agreement [Member]
Borrowing Arrangements (Details) - Schedule of Convertible Notes [Line Items]
Total Notes payable		300
Debt in CS Solis [Member]
Borrowing Arrangements (Details) - Schedule of Convertible Notes [Line Items]
Debt in CS Solis		33,280	25,204
2022 Convertible Notes [Member] \| Related Party [Member]
Borrowing Arrangements (Details) - Schedule of Convertible Notes [Line Items]
Debt in CS Solis			$ 15,510

Stock-Based Compensation (Det_5

Stock-Based Compensation (Details) - Schedule of Summary of Stock Option Activity - USD ($) $ / shares in Units, $ in Thousands			3 Months Ended	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2024	Dec. 31, 2023
Summary of Summary of Stock Option Activity [Abstract]
Number of shares, outstanding, ending balance	11,716,646	4,970,419	11,378,272	11,716,646
Weighted average exercise price per share, outstanding, ending balance	$ 3.48	$ 4.86	$ 3.5	$ 3.48
Weighted Average Contractual Term (Years), outstanding, ending balance	8 years 6 months 10 days	6 years 11 months 26 days	8 years 3 months	8 years 6 months 10 days
Aggregate intrinsic value (in thousands), outstanding ending balance	$ 2,756	$ 34,180	$ 215	$ 2,756
Number of shares, Options granted				6,961,979
Weighted average exercise price per share, Options granted				$ 2.58
Number of shares, Options exercised			(31,176)	(67,534)
Weighted average exercise price per share, Options exercised			$ 0.83	$ 0.89
Number of shares, Options canceled			(307,198)	(148,218)
Weighted average exercise price per share, Options canceled			$ 2.86	$ 9.17
Number of shares, Vested and expected to vest	11,716,646		11,378,272	11,716,646
Weighted average exercise price per share, Vested and expected to vest	$ 3.48		$ 3.5	$ 3.48
Weighted Average Contractual Term (Years), Vested and expected to vest			8 years 3 months	8 years 6 months 10 days
Aggregate intrinsic value (in thousands), Vested and expected to vest	$ 2,756		$ 215	$ 2,756
Number of shares, Vested and exercisable	3,141,940		4,536,233	3,141,940
Weighted average exercise price per share, Vested and exercisable	$ 5.3		$ 4.38	$ 5.3
Weighted Average Contractual Term (Years), Vested and exercisable			4 years 9 months 10 days	4 years 11 months 4 days
Aggregate intrinsic value (in thousands),Vested and exercisable	$ 763		$ 139	$ 763

Stock-Based Compensation (Det_6

Stock-Based Compensation (Details) - Schedule of Summary of RSU Activity - Restricted Stock Units (RSUs) [Member] - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Stock-Based Compensation (Details) - Schedule of Summary of RSU Activity [Line Items]
Number of RSUs, Unvested , Beginning balance	58,097
Weighted average grant date fair value, Unvested , Beginning balance	$ 2.07
Number of RSUs, Unvested, Ending balance	58,097	58,097
Weighted average grant date fair value, Unvested, Ending balance	$ 2.07	$ 2.07
Number of RSUs, Granted		864,792
Weighted average grant date fair valuem, Granted		$ 6.89
Number of RSUs, Vested and released		(265,686)
Weighted average grant date fair value, Vested and released		$ 2.76
Number of RSUs, Cancelled or forfeited		(541,010)
Weighted average grant date fair value, Cancelled or forfeited		$ 9.44

Stock-Based Compensation (Det_7

Stock-Based Compensation (Details) - Schedule of Fair Value of Stock Based Compensation	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Stock-Based Compensation (Details) - Schedule of Fair Value of Stock Based Compensation [Line Items]
Expected volatility		77%
Risk-free interest rate	4.90%	4.48%
Expected dividends		0%	0%
Minimum [Member]
Stock-Based Compensation (Details) - Schedule of Fair Value of Stock Based Compensation [Line Items]
Expected term (in years)		5 years 6 months	1 year
Expected volatility			60%
Risk-free interest rate		1.70%	3.40%
Maximum [Member]
Stock-Based Compensation (Details) - Schedule of Fair Value of Stock Based Compensation [Line Items]
Expected term (in years)		6 years 3 months 25 days	7 years 6 months
Expected volatility			78.50%
Risk-free interest rate		4.70%	4.80%

Stock-Based Compensation (Det_8

Stock-Based Compensation (Details) - Schedule of Stock Based Compensation Expense and Statements of Operations and Comprehensive Loss - Share-Based Payment Arrangement [Member] - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Stock Based Compensation Expense and Statements of Operations and Comprehensive Loss [Abstract]
Loss from discontinued operations, net of tax			$ 2,376	$ 470
Total stock-based compensation expense	$ 1,341	$ 270	5,199	903
Cost of revenues [Member]
Schedule of Stock Based Compensation Expense and Statements of Operations and Comprehensive Loss [Abstract]
Share based compensation expense gross	27	11	84	22
Sales and marketing [Member]
Schedule of Stock Based Compensation Expense and Statements of Operations and Comprehensive Loss [Abstract]
Share based compensation expense gross	216	94	487	168
General and administrative [Member]
Schedule of Stock Based Compensation Expense and Statements of Operations and Comprehensive Loss [Abstract]
Share based compensation expense gross	$ 1,098	$ 165	$ 2,252	$ 243

Commitments and Contingencies_4

Commitments and Contingencies (Details) - Schedule of Weighted Average Remaining Lease Term and the Discount Rate	Dec. 31, 2023
Leases [Abstract]
Remaining average remaining lease term	2 years 5 months 23 days
Weighted average discount rate	15.57%

Commitments and Contingencies_5

Commitments and Contingencies (Details) - Schedule of Future Minimum Lease Payments Under Non-Cancelable $ in Thousands	Dec. 31, 2023 USD ($)
Schedule of Future Minimum Lease Payments Under Non-Cancelable [Abstract]
2024	$ 743
2025	592
2026	477
Total undiscounted liabilities	1,812
Less: imputed interest	(539)
Total operating lease liabilities	$ 1,273

Commitments and Contingencies_6

Commitments and Contingencies (Details) - Schedule of Activity by Period Relating to the Company’s Warranty Provision - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Activity By Period Relating To The Company SWarranty Provision Abstract
Warranty provision, beginning of period	$ 4,849	$ 3,981	$ 2,281
Warranty liability from Business Combination			1,943
Accruals for new warranties issued	265	2,968	1,492
Settlements	(250)	(2,100)	(1,735)
Warranty provision, end of period	4,864	4,849	3,981
Warranty provision, current	1,448	1,433	767
Warranty provision, noncurrent	$ 3,416	$ 3,416	$ 3,214

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Income Taxes [Abstract]
Valuation allowance balance	$ 38,407	$ 63,737
Valuation allowance increased	52,400	(25,300)
Federal net operating loss carryforward	267,500	237,700
Net operating loss carryforwards	194,200	157,100
Federal net operating losses	114,600
Research and development credit carryforwards	1,600	1,600
Unrecognized tax benefits	$ 53,200	$ 1,300

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Loss Before Provision for Income Taxes - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Loss Before Provision For Income Taxes [Abstract]
Domestic	$ (94,222)	$ (27,996)
Foreign	(1,995)
Total	$ (96,217)	$ (27,996)

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of Reconciliation of Federal Statutory Income Tax Rate to Our Effective Income Tax Rate - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Dec. 31, 2023	Dec. 31, 2022
Table Title : Schedule of Reconciliation of Federal Statutory Income Tax Rate to Our Effective Income Tax Rate [Abstract]
Statutory federal income tax			$ (20,206)	$ (6,184)
State income taxes, net of federal tax benefits			7,833	(1,207)
Stock compensation			637	64
Non-deductible interest expense			887	78
Mark to market adjustments			615	397
Debt extinguishment			2,171
Nondeductible Expenses			141	279
Foreign earnings taxed at different rates			419	157
Forward Purchase Agreements			9,780
Prior year adjustments			719
Liability for warrants			(6,155)
Other			(6)	(8)
Valuation allowance			3,145	6,451
Tax Provision	$ 1		$ (20)	$ 27

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of Significant Components of our Deferred Tax Assets and Liabilities - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Significant Components of our Deferred Tax Assets and Liabilities [Abstract]
NOL carryforwards	$ 17,957	$ 60,710
Credits		195
Bad debt reserve	2,799	1,382
Inventory reserve	3,764	2,724
Warranty reserve	619	651
Revenue warranty	529	155
Interest expense carryover	5,503	3,445
Accrued compensation	404	678
Deferred revenue	131	195
ASC 842 leases	10	12
Fixed assets	219	328
Intangibles	32
Capitalized research and development	808	509
Other	6,985	2,837
Total	39,760	73,821
Valuation allowance	(38,407)	(63,737)
Net deferred tax assets	1,353	10,084
Deferred income tax liabilities
Accounting method change		(18)
Capitalized software	(594)	(234)
Fixed assets
Intangibles		(9,084)
Convertible debt	(759)	(748)
Refundable and deferred income taxes

Income Taxes (Details) - Sche_4

Income Taxes (Details) - Schedule of Unrecognized Tax Benefits - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Unrecognized Tax Benefits [Abstract]
Unrecognized tax benefits as of beginning of year	$ 1,335
Increases related to prior year tax positions	5	1,335
Increases related to current year tax positions	51,813
Decreases related to prior year tax positions
Unrecognized tax benefits as of end of year
Total amounts of unrecognized tax benefits	$ 53,153	$ 1,335

Basic and Diluted Net Loss Pe_7

Basic and Diluted Net Loss Per Share (Details) - Schedule of Basic and Diluted Net Loss Per Share Attributable to Common Stockholders - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Dec. 31, 2023	Dec. 31, 2022
Numerator:
Net loss from continuing operations	$ (9,588)	$ (15,709)	$ (96,197)	$ (28,023)
Net loss from discontinued operations		(7,805)	(25,853)	(1,454)
Impairment loss from discontinued operations			(147,505)
Net loss	$ (9,588)	$ (23,514)	$ (269,555)	$ (29,477)
Denominator:
Weighted average common shares outstanding, basic (in Shares)	49,077,330	25,200,347	24,723,370	22,524,400
Net loss per share:
Continuing operations - basic (in Dollars per share)	$ (0.2)	$ (0.62)	$ (3.89)	$ (1.24)
Discontinued operations - basic (in Dollars per share)		(0.31)	(1.05)	(0.07)
Net loss per share - basic (in Dollars per share)	$ (0.2)	$ (0.93)	$ (4.94)	$ (1.31)

Basic and Diluted Net Loss Pe_8

Basic and Diluted Net Loss Per Share (Details) - Schedule of Basic and Diluted Net Loss Per Share Attributable to Common Stockholders (Parentheticals) - $ / shares	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Basic and Diluted Net Loss Per Share Attributable to Common Stockholders [Abstract]
Diluted weighted average shares outstanding (in Shares)	49,077,330	25,200,347	24,723,370	22,524,400
Continuing operations diluted	$ (0.20)	$ (0.62)	$ (3.89)	$ (1.24)
Discontinued operations diluted		(0.31)	(1.05)	(0.07)
Net loss per share diluted	$ (0.20)	$ (0.93)	$ (4.94)	$ (1.31)

Basic and Diluted Net Loss Pe_9

Basic and Diluted Net Loss Per Share (Details) - Schedule of Potential Common Shares Excluded from Diluted Net Loss Per Share - shares	3 Months Ended	8 Months Ended	12 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Potential Common Shares Excluded from Diluted Net Loss Per Share [Line Items]
Potential common shares excluded from diluted net loss per share	34,460,924	12,191,086	34,799,299	8,078,837
Common stock warrants [Member]
Schedule of Potential Common Shares Excluded from Diluted Net Loss Per Share [Line Items]
Potential common shares excluded from diluted net loss per share	23,024,556	89,313	23,024,556	43,135
Convertible Notes [Member]
Schedule of Potential Common Shares Excluded from Diluted Net Loss Per Share [Line Items]
Potential common shares excluded from diluted net loss per share				1,912,493
Preferred stock warrants [Member]
Schedule of Potential Common Shares Excluded from Diluted Net Loss Per Share [Line Items]
Potential common shares excluded from diluted net loss per share		2,386,879		1,152,790
Stock options and RSUs Issued and Outstanding [Member]
Schedule of Potential Common Shares Excluded from Diluted Net Loss Per Share [Line Items]
Potential common shares excluded from diluted net loss per share	11,436,369	9,714,894	11,774,743	4,970,419