EMPLOYEE BENEFIT PLAN
 3 Months Ended
Mar. 31, 2023
Defined Benefit Plan [Abstract]  
EMPLOYEE BENEFIT PLAN EMPLOYEE BENEFIT PLAN
The Company sponsors several 401(k) defined contribution plans covering its employees in the United States of America. A management committee determines matching contributions made by the Company annually. Matching contributions are made in cash and were $0 and $0 during the three months ended March 31, 2023 and 2022 , respectively.
The Company’s Gratuity Plan in India (the “India Plan”) provides for a lump sum payment to vested employees on retirement or upon termination of employment in an amount based on the respective employee’s salary and years of employment with the Company. Liabilities with regard to the India Plan are determined by actuarial valuation using the projected unit credit method. Current service costs for these plans are accrued in the year to which they relate. Actuarial gains or losses or prior service costs, if any, resulting from amendments to the plans are recognized and reported as personnel expenses in the Condensed Consolidated Statement of Operations.
Components of net periodic benefit costs, were as follows:
Three Months Ended March 31,
Particulars20232022
Current service cost 37 21 
Interest cost11 6 
Net actuarial (gain) recognized in the period(90)(3)
Expenses recognized in the Condensed Consolidated Statement of Operations(42)24 
The components of actuarial (gain)/loss on retirement benefits are as follows:
Three Months Ended March 31,
Particulars20232022
Actuarial gain for the period obligation90 3 
Actuarial gain for the period plan assets— — 
Actuarial gain for the period 90 3