v3.24.0.1

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of provision for income taxes

Schedule of provision for income taxes
The loss before provision for income taxes consisted of the following (in thousands):
		Year Ended December 31,
		2023				2022
Domestic		$	(19,790	)		$	(17,441	)
International			–				–
Total		$	(19,790	)		$	(17,441	)

Schedule of deferred tax assets

Schedule of deferred tax assets
		Year Ended December 31,
		2023				2022
Deferred tax assets:
Net operating loss carryforwards		$	27,077			$	25,309
Tax credit			2,559				2,197
Fixed assets and intangibles			603				798
Stock compensation			1,327				1,052
Accruals and other			303				212
Lease liability			802				1,079
Capitalized research and development			3,822				1,797
Total deferred tax assets			36,493				32,444
Deferred tax liabilities:
Right of use asset			(755	)			(1,076	)
Total deferred tax assets			(755	)			(1,076	)
Valuation allowance			(35,738	)			(31,368	)
Net deferred tax asset		$	–			$	–

Schedule of net operating losses and tax credit carryforwards

Schedule of net operating losses and tax credit carryforwards
		Amount					Expiration in years
Net operating losses, federal		$	84,084				No expiration
Net operating losses, federal		$	34,791				2027-2037
Net operating losses, state		$	38,509				2030-2043
Tax credits, federal		$	2,121				2036-2043
Tax credits, state		$	897				No expiration
Tax credits, state		$	1,046				2031-2038

Schedule of effective tax rate

Schedule of effective tax rate
		Year ending December 31,
		2023				2022
Statutory rate			21.00 %				21.00 %
State rate			1.29 %				3.51 %
Change in valuation allowance			(22.08)%				(25.95)%
Other non-deductible items			(0.02)%				– %
Change in tax credits			0.66 %				0.70 %
Foreign withholding tax			– %				– %
Section 382 limitation			– %				– %
Section 162(m) limitation			(0.11)%				(0.47)%
Stock based compensation excess windfall			(0.74)%				1.20 %
Total			– %				– %

Schedule of unrecognized tax benefits

Schedule of unrecognized tax benefits
		2023				2022
January 1 – unrecognized tax benefits		$	1,046			$	896
Increases (decreases) – prior year tax positions			10				(1	)
Increases – current year tax positions			163				151
December 31 - unrecognized tax benefits		$	1,219			$	1,046

Schedule of valuation allowance

Schedule of valuation allowance
		Balance at Beginning of Year				Additions				Deductions				Balance at End of Year
Deferred tax assets valuation allowance
Year ended December 31, 2023		$	31,368			$	4,536			$	166			$	35,738
Year ended December 31, 2022		$	26,842			$	4,636			$	110			$	31,368

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of the change in unrecognized tax benefits.

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