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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Summary Of Domestic And Foreign Components Of Loss Before Income Taxes | The following table presents domestic and foreign components of loss before income taxes for the year ended December 31, 2022 and 11 months ended December 31, 2021:
|  | Year Ended |  |  | 11 Months ended |
|  | December 31, |  |  | December 31, |
|  | 2022 |  |  | 2021 |
Domestic |  | $ | (67,677) |  |  | $ | (36,787) |
Foreign |  |  | (3,844 | ) |  |  | (1,454 | )
|  | $ | (71,521) |  |  | $ | (38,241) |
Summary Of Components Of Deferred Tax Assets And Liabilities | the Company’s deferred income tax assets and liabilities as of December 31, 2022 and December 31, 2021, are as follows:
|  | December 31, 2022 |  |  | December 31, 2021 |
Deferred t ax a ssets: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 61,313 |  |  | $ | 46,553 |
Accruals and reserves |  |  | 160 |  |  |  | 147 |
Stock-based compensation |  |  | 5,233 |  |  |  | 744 |
Research and development credits |  |  | 11 |  |  |  | 11 |
Intangible assets |  |  | 11,509 |  |  |  | 32 |
ROU l iability |  |  | 2,507 |  |  |  | — |
Gross deferred assets |  |  | 80,733 |  |  |  | 47,487 |
Deferred t ax l iabilities: |  |  |  |  |  |  |  |
ROU a sset |  |  | (2,289 | ) |  |  | — |
Depreciation and amortization |  |  | (2,063 | ) |  |  | (1,420 | )
Total deferred tax liabilities |  |  | (4,352 | ) |  |  | (1,420 | )
Total net deferred tax assets |  |  | 76,381 |  |  |  | 46,067 |
Valuation allowance |  |  | (76,381 | ) |  |  | (46,067 | )
Net deferred tax assets |  | $ | — |  |  | $ | — |
Summary Of Effective Income Tax Rate Reconciliation | the Company’s history of incurring losses which have not been benefited and other permanent differences.
|  | Year Ended December 31, 2022 |  | 11 Months Ended December 31, 2021
Component |  | Rate Impact |  | Rate Impact
Total pre-tax book income |  | 21% |  | 21%
State and local income taxes |  | 11% |  | 0%
Fair market value adjustments |  | 14% |  | 0%
Non-deductible executive compensation |  | (4)% |  | 0%
Goodwill impairment |  | (2)% |  | 0%
Transaction c osts |  | 3% |  | 0%
Other |  | 0% |  | 0%
Change in valuation allowance |  | (42)% |  | (21)%
Total: |  | 0% |  | 0%
Summary Of Unrecognized Tax Benefits Affecting The Effective Tax rate | A reconciliation of the beginning and ending amounts of unrecognized income tax benefits during the year is as follows:
Beginning balance at January 1, 2022 |  | $ | 4,672 |
Current year increase (decrease) |  |  | — |
Prior year adjustment—increase (decrease) |  |  | — |
Ending balance at December 31, 2022 |  | $ | 4,672 |

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