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THE COMPANY AND BASIS OF PRESENTATION (Tables) | 12 Months Ended
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Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Schedule of Error Corrections and Prior Period Adjustments | The following presents a reconciliation of the impacted financial statement line items as previously reported to the restated amounts as of and for the year ended December 31, 2022 (in thousands, except share and per share data):
| Year Ended December 31, 2022
Corrected Consolidated Balance Sheet | As Previously Reported |  | Restatement Adjustment |  | As Restated
Operating lease right-of-use asset | $ | 1,205 |  |  | $ | (106) |  |  | $ | 1,099 |
Total assets | 47,593 |  |  | (106) |  |  | 47,487 |
Accrued indirect tax liabilities | — |  |  | 11,534 |  |  | 11,534 |
Current portion of operating lease liability | 1,317 |  |  | (106) |  |  | 1,211 |
Total current liabilities | 29,972 |  |  | 11,428 |  |  | 41,400 |
Total liabilities | 50,497 |  |  | 11,428 |  |  | 61,925 |
Accumulated deficit | (406,966) |  |  | (11,534) |  |  | (418,500) |
Total stockholders’ deficit | (2,904) |  |  | (11,534) |  |  | (14,438) |
Total liabilities and stockholders’ deficit | 47,593 |  |  | (106) |  |  | 47,487 |
| Year Ended December 31, 2022
Corrected Consolidated Statement of Operations and Comprehensive Loss | As Previously Reported |  | Restatement Adjustment |  | As Restated
Collaboration revenue | $ | 64,288 |  |  | $ | 160 |  |  | $ | 64,448 |
Total revenues | 64,288 |  |  | 160 |  |  | 64,448 |
Research and development | 75,520 |  |  | 1,885 |  |  | 77,405 |
Selling, general and administrative | 18,486 |  |  | 2,060 |  |  | 20,546 |
Total operating expenses | 94,006 |  |  | 3,945 |  |  | 97,951 |
Loss from operations | (29,718) |  |  | (3,785) |  |  | (33,503) |
Loss before income tax expense | (29,527) |  |  | (3,785) |  |  | (33,312) |
Net loss and comprehensive loss | (29,799) |  |  | (3,785) |  |  | (33,584) |
Basic and diluted net loss per common share | (0.43) |  |  |  |  | (0.48) |
Shares used to compute basic and diluted net loss per common share | 69,857,698 |  |  |  |  | 69,857,698 |
| Additional Paid-In Capital
Corrected Consolidated Statement of Convertible Preferred Stock and Stockholders’ Equity (Deficit) | As Previously Reported |  | Restatement Adjustment |  | As Restated
Balance, December 31, 2021 | $ | 398,733 |  |  | $ | (720) |  |  | $ | 398,013 |
Issuance costs for underwritten public offering | (720) |  |  | 720 |  |  | — |
Balance, December 31, 2022 | 404,055 |  |  | — |  |  | 404,055 |
| Accumulated Deficit
| As Previously Reported |  | Restatement Adjustment |  | As Restated
Balance, December 31, 2021 | $ | (377,167) |  |  | $ | (7,749) |  |  | $ | (384,916) |
Net loss | (29,799) |  |  | (3,785) |  |  | (33,584) |
Balance, December 31, 2022 | (406,966) |  |  | (11,534) |  |  | (418,500) |
| Total Stockholders’ Equity (Deficit)
| As Previously Reported |  | Restatement Adjustment |  | As Restated
Balance, December 31, 2021 | $ | 21,573 |  |  | $ | (8,469) |  |  | $ | 13,104 |
Issuance costs for underwritten public offering | (720) |  |  | 720 |  |  | — |
Net loss | (29,799) |  |  | (3,785) |  |  | (33,584) |
Balance, December 31, 2022 | (2,904) |  |  | (11,534) |  |  | (14,438) |
| Year Ended December 31, 2022
Corrected Consolidated Statement of Cash Flows | As Previously Reported |  | Restatement Adjustment |  | As Restated
Operating activities: |  |  |  |  |
Net loss | $ | (29,799) |  |  | $ | (3,785) |  |  | $ | (33,584) |
Adjustments to reconcile net loss to net cash used in operating activities: |  |  |  |  |
Non-cash operating lease expense | 1,082 |  |  | (101) |  |  | 981 |
Changes in assets and liabilities: |  |  |  |  |
Accrued indirect tax liabilities | — |  |  | 3,945 |  |  | 3,945 |
Contract liabilities | 2,806 |  |  | (160) |  |  | 2,646 |
Operating lease liabilities | (1,153) |  |  | 101 |  |  | (1,052) |

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9 + Details
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