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SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) (Tables) | 12 Months Ended
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Dec. 31, 2023
Quarterly Financial Information Disclosure [Abstract] |
Schedule of Selected Quarterly Financial Data (Unaudited) | the Company has restated its unaudited condensed consolidated balance sheets, condensed consolidated statements of operations and comprehensive loss, condensed consolidated statements of convertible preferred stock and stockholders’ equity (deficit), and condensed consolidated statements of cash flows for the quarterly periods ended March 31, 2022, June 30, 2022, September 30, 2022, March 31, 2023, June 30, 2023 and September 30, 2023.
| March 31, 2023 |  | March 31, 2022
Corrected Condensed Consolidated Balance Sheets (unaudited) | As Previously Reported |  | Restatement Adjustment |  | As Restated |  | As Previously Reported |  | Restatement Adjustment |  | As Restated
ASSETS |  |  |  |  |  |  |  |  |  |  |
Current assets: |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ | 47,976 |  |  | $ | — |  |  | $ | 47,976 |  |  | $ | 36,488 |  |  | $ | — |  |  | $ | 36,488 |
Restricted Cash | — |  |  | — |  |  | — |  |  | 1,482 |  |  | — |  |  | 1,482 |
Accounts receivable | 25,826 |  |  | 295 |  |  | 26,121 |  |  | 8,783 |  |  | — |  |  | 8,783 |
Prepaid expenses and other current assets | 5,686 |  |  | 25 |  |  | 5,711 |  |  | 5,254 |  |  | — |  |  | 5,254 |
Total current assets | 79,488 |  |  | 320 |  |  | 79,808 |  |  | 52,007 |  |  | — |  |  | 52,007 |
Property and equipment, net | 270 |  |  | — |  |  | 270 |  |  | 239 |  |  | — |  |  | 239 |
Operating lease right-of-use asset | 917 |  |  | (81) |  |  | 836 |  |  | 2,030 |  |  | (184) |  |  | 1,846 |
Other assets | 1,061 |  |  | — |  |  | 1,061 |  |  | 1,019 |  |  | — |  |  | 1,019 |
Total assets | $ | 81,736 |  |  | $ | 239 |  |  | $ | 81,975 |  |  | $ | 55,295 |  |  | $ | (184) |  |  | $ | 55,111 |
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) |  |  |  |  |  |  |  |  |  |  |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |
Accounts payable | 3,980 |  |  | 46 |  |  | 4,026 |  |  | 2,861 |  |  | — |  |  | 2,861 |
Accrued liabilities | 9,078 |  |  | 30 |  |  | 9,108 |  |  | 9,234 |  |  | 720 |  |  | 9,954 |
Accrued indirect tax liabilities | — |  |  | 11,795 |  |  | 11,795 |  |  | — |  |  | 7,942 |  |  | 7,942 |
Accrued compensation and benefits | 5,843 |  |  | — |  |  | 5,843 |  |  | 3,079 |  |  | — |  |  | 3,079 |
Current contract liabilities | 15,761 |  |  | 29 |  |  | 15,790 |  |  | 14,260 |  |  | — |  |  | 14,260 |
Current portion of operating lease liability | 1,001 |  |  | (81) |  |  | 920 |  |  | 1,190 |  |  | (100) |  |  | 1,090 |
Current portion of term loan | — |  |  | — |  |  | — |  |  | 1,481 |  |  | — |  |  | 1,481 |
Total current liabilities | 35,663 |  |  | 11,819 |  |  | 47,482 |  |  | 32,105 |  |  | 8,562 |  |  | 40,667 |
Long-term contract liabilities | 19,236 |  |  | 150 |  |  | 19,386 |  |  | 17,229 |  |  | — |  |  | 17,229 |
Long-term operating lease liability | — |  |  | — |  |  | — |  |  | 1,004 |  |  | (84) |  |  | 920 |
Total liabilities | 54,899 |  |  | 11,969 |  |  | 66,868 |  |  | 50,338 |  |  | 8,478 |  |  | 58,816 |
Commitments and contingencies |  |  |  |  |  |  |  |  |  |  |
Stockholders’ equity (deficit): |  |  |  |  |  |  |  |  |  |  |
Preferred stock (1) |  |  |  |  |  |  |  |  |  |  |
Series X Convertible Preferred stock (2) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Common stock (3) | 9 |  |  | — |  |  | 9 |  |  | 7 |  |  | — |  |  | 7 |
Additional paid-in capital | 430,585 |  |  | — |  |  | 430,585 |  |  | 400,398 |  |  | (720) |  |  | 399,678 |
Accumulated deficit | (403,757) |  |  | (11,730) |  |  | (415,487) |  |  | (395,448) |  |  | (7,942) |  |  | (403,390) |
Total stockholders’ equity (deficit) | 26,837 |  |  | (11,730) |  |  | 15,107 |  |  | 4,957 |  |  | (8,662) |  |  | (3,705) |
Total liabilities and stockholders’ equity (deficit) | $ | 81,736 |  |  | $ | 239 |  |  | $ | 81,975 |  |  | $ | 55,295 |  |  | $ | (184) |  |  | $ | 55,111 |
(1) Preferred stock, $0.0001 par value; 10,000,000 shares authorized at March 31, 2023 and March 31, 2022
(2) Series X Convertible Preferred Stock, $0.0001 par value; 4,947,759 shares authorized at March 31, 2023 and March 31, 2022; 2,156,713 shares issued and 2,104,472 shares outstanding at March 31, 2023; 1,870,713 shares issued and 1,818,472 shares outstanding at March 31, 2022
(3) Common stock, $0.0001 par value; 200,000,000 shares authorized at March 31, 2023 and March 31, 2022; 90,024,562 shares issued and outstanding at March 31, 2023 and 69,049,247 shares issued and outstanding at March 31, 2022
| June 30, 2023 |  | June 30, 2022
Corrected Condensed Consolidated Balance Sheets (unaudited) | As Previously Reported |  | Restatement Adjustment |  | As Restated |  | As Previously Reported |  | Restatement Adjustment |  | As Restated
ASSETS |  |  |  |  |  |  |  |  |  |  |
Current assets: |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ | 50,430 |  |  | $ | — |  |  | $ | 50,430 |  |  | $ | 24,637 |  |  | $ | — |  |  | $ | 24,637 |
Restricted cash | — |  |  | — |  |  | — |  |  | 370 |  |  | — |  |  | 370 |
Accounts receivable | 5,483 |  |  | — |  |  | 5,483 |  |  | 4,833 |  |  | — |  |  | 4,833 |
Inventory | 1,954 |  |  | 434 |  |  | 2,388 |  |  | — |  |  | — |  |  | — |
Prepaid expenses and other current assets | 4,373 |  |  | — |  |  | 4,373 |  |  | 6,706 |  |  | — |  |  | 6,706 |
Total current assets | 62,240 |  |  | 434 |  |  | 62,674 |  |  | 36,546 |  |  | — |  |  | 36,546 |
Property and equipment, net | 297 |  |  | — |  |  | 297 |  |  | 201 |  |  | — |  |  | 201 |
Operating lease right-of-use asset | 4,388 |  |  | (81) |  |  | 4,307 |  |  | 1,764 |  |  | (162) |  |  | 1,602 |
Other assets | 1,061 |  |  | — |  |  | 1,061 |  |  | 1,013 |  |  | — |  |  | 1,013 |
Total assets | $ | 67,986 |  |  | $ | 353 |  |  | $ | 68,339 |  |  | $ | 39,524 |  |  | $ | (162) |  |  | $ | 39,362 |
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) |  |  |  |  |  |  |  |  |  |  |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |
Accounts payable | 1,899 |  |  | — |  |  | 1,899 |  |  | 3,091 |  |  | — |  |  | 3,091 |
Accrued liabilities | 10,022 |  |  | — |  |  | 10,022 |  |  | 8,567 |  |  | — |  |  | 8,567 |
Accrued indirect tax liabilities | — |  |  | 13,431 |  |  | 13,431 |  |  | — |  |  | 10,582 |  |  | 10,582 |
Accrued compensation and benefits | 3,582 |  |  | — |  |  | 3,582 |  |  | 3,464 |  |  | — |  |  | 3,464 |
Current contract liabilities | 14,975 |  |  | — |  |  | 14,975 |  |  | 14,730 |  |  | — |  |  | 14,730 |
Current portion of operating lease liability | 942 |  |  | (81) |  |  | 861 |  |  | 1,233 |  |  | (104) |  |  | 1,129 |
Current portion of term loan | — |  |  | — |  |  | — |  |  | 370 |  |  | — |  |  | 370 |
Total current liabilities | 31,420 |  |  | 13,350 |  |  | 44,770 |  |  | 31,455 |  |  | 10,478 |  |  | 41,933 |
Long-term contract liabilities | 17,551 |  |  | — |  |  | 17,551 |  |  | 15,351 |  |  | — |  |  | 15,351 |
Long-term operating lease liability | 3,601 |  |  | — |  |  | 3,601 |  |  | 679 |  |  | (58) |  |  | 621 |
Total liabilities | 52,572 |  |  | 13,350 |  |  | 65,922 |  |  | 47,485 |  |  | 10,420 |  |  | 57,905 |
Commitments and contingencies |  |  |  |  |  |  |  |  |  |  |
Stockholders’ equity (deficit): |  |  |  |  |  |  |  |  |  |  |
Preferred stock (4) |  |  |  |  |  |  |  |  |  |  |
Series X Convertible Preferred stock (5) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Common stock (6) | 9 |  |  | — |  |  | 9 |  |  | 7 |  |  | — |  |  | 7 |
Additional paid-in capital | 431,519 |  |  | — |  |  | 431,519 |  |  | 400,599 |  |  | — |  |  | 400,599 |
Accumulated deficit | (416,114) |  |  | (12,997) |  |  | (429,111) |  |  | (408,567) |  |  | (10,582) |  |  | (419,149) |
Total stockholders’ equity (deficit) | 15,414 |  |  | (12,997) |  |  | 2,417 |  |  | (7,961) |  |  | (10,582) |  |  | (18,543) |
Total liabilities and stockholders’ equity (deficit) | $ | 67,986 |  |  | $ | 353 |  |  | $ | 68,339 |  |  | $ | 39,524 |  |  | $ | (162) |  |  | $ | 39,362 |
(4) Preferred stock, $0.0001 par value; 10,000,000 shares authorized at June 30, 2023 and June 30, 2022
(5) Series X Convertible Preferred Stock, $0.0001 par value; 4,947,759 shares authorized at June 30, 2023 and June 30, 2022; 2,156,713 shares issued and 2,104,472 shares outstanding at June 30, 2023; 1,870,713 shares issued and 1,818,472 shares outstanding at June 30, 2022
(6) Common stock, $0.0001 par value; 200,000,000 shares authorized at June 30, 2023 and June 30, 2022; 90,251,746 shares issued and outstanding at June 30, 2023 and 69,238,508 shares issued and outstanding at June 30, 2022
| September 30, 2023 |  | September 30, 2022
Corrected Condensed Consolidated Balance Sheets (unaudited) | As Previously Reported |  | Restatement Adjustment |  | As Restated |  | As Previously Reported |  | Restatement Adjustment |  | As Restated
ASSETS |  |  |  |  |  |  |  |  |  |  |
Current assets: |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ | 48,670 |  |  | $ | — |  |  | $ | 48,670 |  |  | $ | 53,078 |  |  | $ | — |  |  | $ | 53,078 |
Accounts receivable | 2,855 |  |  | 323 |  |  | 3,178 |  |  | 5,042 |  |  | — |  |  | 5,042 |
Inventory | 2,467 |  |  | 434 |  |  | 2,901 |  |  | — |  |  | — |  |  | — |
Prepaid expenses and other current assets | 3,712 |  |  | — |  |  | 3,712 |  |  | 5,779 |  |  | — |  |  | 5,779 |
Total current assets | 57,704 |  |  | 757 |  |  | 58,461 |  |  | 63,899 |  |  | — |  |  | 63,899 |
Property and equipment, net | 580 |  |  | — |  |  | 580 |  |  | 173 |  |  | — |  |  | 173 |
Operating lease right-of-use asset | 4,131 |  |  | (81) |  |  | 4,050 |  |  | 1,491 |  |  | (137) |  |  | 1,354 |
Other assets | 1,053 |  |  | — |  |  | 1,053 |  |  | 1,295 |  |  | — |  |  | 1,295 |
Total assets | $ | 63,468 |  |  | $ | 676 |  |  | $ | 64,144 |  |  | $ | 66,858 |  |  | $ | (137) |  |  | $ | 66,721 |
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) |  |  |  |  |  |  |  |  |  |  |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |
Accounts payable | 3,661 |  |  | — |  |  | 3,661 |  |  | 4,244 |  |  | — |  |  | 4,244 |
Accrued liabilities | 11,772 |  |  | — |  |  | 11,772 |  |  | 8,162 |  |  | — |  |  | 8,162 |
Accrued indirect tax liabilities | — |  |  | 14,689 |  |  | 14,689 |  |  | — |  |  | 11,314 |  |  | 11,314 |
Accrued compensation and benefits | 4,457 |  |  | — |  |  | 4,457 |  |  | 4,117 |  |  | — |  |  | 4,117 |
Current contract liabilities | 14,679 |  |  | — |  |  | 14,679 |  |  | 15,249 |  |  | — |  |  | 15,249 |
Current portion of operating lease liability | 1,051 |  |  | (81) |  |  | 970 |  |  | 1,277 |  |  | (108) |  |  | 1,169 |
Total current liabilities | 35,620 |  |  | 14,608 |  |  | 50,228 |  |  | 33,049 |  |  | 11,206 |  |  | 44,255 |
Long-term contract liabilities | 16,504 |  |  | — |  |  | 16,504 |  |  | 24,398 |  |  | — |  |  | 24,398 |
Long-term operating lease liability | 3,306 |  |  | — |  |  | 3,306 |  |  | 344 |  |  | (29) |  |  | 315 |
Total liabilities | 55,430 |  |  | 14,608 |  |  | 70,038 |  |  | 57,791 |  |  | 11,177 |  |  | 68,968 |
Commitments and contingencies |  |  |  |  |  |  |  |  |  |  |
Stockholders’ equity (deficit): |  |  |  |  |  |  |  |  |  |  |
Preferred stock (7) |  |  |  |  |  |  |  |  |  |  |
Series X Convertible Preferred stock (8) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Common stock (9) | 9 |  |  | — |  |  | 9 |  |  | 7 |  |  | — |  |  | 7 |
Additional paid-in capital | 432,315 |  |  | — |  |  | 432,315 |  |  | 402,649 |  |  | — |  |  | 402,649 |
Accumulated deficit | (424,286) |  |  | (13,932) |  |  | (438,218) |  |  | (393,589) |  |  | (11,314) |  |  | (404,903) |
Total stockholders’ equity (deficit) | 8,038 |  |  | (13,932) |  |  | (5,894) |  |  | 9,067 |  |  | (11,314) |  |  | (2,247) |
Total liabilities and stockholders’ equity (deficit) | $ | 63,468 |  |  | $ | 676 |  |  | $ | 64,144 |  |  | $ | 66,858 |  |  | $ | (137) |  |  | $ | 66,721 |
(7) Preferred stock, $0.0001 par value; 10,000,000 shares authorized at September 30, 2023 and September 30, 2022
(8) Series X Convertible Preferred Stock, $0.0001 par value; 4,947,759 shares authorized at September 30, 2023 and September 30, 2022; 2,156,713 shares issued and 2,104,472 shares outstanding at September 30, 2023; 1,870,713 shares issued and 1,818,472 shares outstanding at September 30, 2022
(9) Common stock, $0.0001 par value; 200,000,000 shares authorized at September 30, 2023 and September 30, 2022; 90,415,944 shares issued and outstanding at September 30, 2023 and 71,181,197 shares issued and outstanding at September 30, 2022
| Three Months Ended March 31, 2023 |  | Three Months Ended March 31, 2022
Corrected Condensed Consolidated Statement of Operations and Comprehensive Income (Loss) (unaudited) | As Previously Reported |  | Restatement Adjustment |  | As Restated |  | As Previously Reported |  | Restatement Adjustment |  | As Restated
Revenues: |  |  |  |  |  |  |  |  |  |  |
Collaboration revenue | $ | 25,990 |  |  | $ | 117 |  |  | $ | 26,107 |  |  | $ | 7,109 |  |  | $ | 160 |  |  | $ | 7,269 |
Total revenues | 25,990 |  |  | 117 |  |  | 26,107 |  |  | 7,109 |  |  | 160 |  |  | 7,269 |
Operating expenses: |  |  |  |  |  |  |  |  |  |  |
Research and development | 18,715 |  |  | 154 |  |  | 18,869 |  |  | 20,166 |  |  | 215 |  |  | 20,381 |
General and administrative | 4,298 |  |  | 159 |  |  | 4,457 |  |  | 5,204 |  |  | 138 |  |  | 5,342 |
Total operating expenses | 23,013 |  |  | 313 |  |  | 23,326 |  |  | 25,370 |  |  | 353 |  |  | 25,723 |
Income (loss) from operations | 2,977 |  |  | (196) |  |  | 2,781 |  |  | (18,261) |  |  | (193) |  |  | (18,454) |
Other income (expense), net: |  |  |  |  |  |  |  |  |  |  |
Interest income (expense), net | 232 |  |  | — |  |  | 232 |  |  | (20) |  |  | — |  |  | (20) |
Total other income (expense), net | 232 |  |  | — |  |  | 232 |  |  | (20) |  |  | — |  |  | (20) |
Net income (loss) and comprehensive income (loss) | 3,209 |  |  | (196) |  |  | 3,013 |  |  | (18,281) |  |  | (193) |  |  | (18,474) |
Allocation of earnings to participating securities | (677) |  |  | 41 |  |  | (636) |  |  | — |  |  | — |  |  | — |
Net income (loss) attributable to common stockholders | $ | 2,532 |  |  | $ | (155) |  |  | $ | 2,377 |  |  | $ | (18,281) |  |  | $ | (193) |  |  | $ | (18,474) |
Basic net earnings (loss) per common share (10) | $ | 0.03 |  |  |  |  | $ | 0.03 |  |  | $ | (0.27) |  |  |  |  | $ | (0.27) |
Diluted net earnings (loss) per common share (10) | $ | 0.03 |  |  |  |  | $ | 0.03 |  |  | $ | (0.27) |  |  |  |  | $ | (0.27) |
Shares used to compute basic net earnings (loss) per common share | 78,640,086 |  |  |  |  | 78,640,086 |  |  | 68,138,116 |  |  |  |  | 68,138,116 |
Shares used to compute diluted net earnings (loss) per common share | 101,189,396 |  |  |  |  | 101,189,396 |  |  | 68,138,116 |  |  |  |  | 68,138,116 |
(10) As the Company was in an income position for the three-months ended March 31, 2023, the two-class method was used to compute basic net earnings per share and the Company calculated diluted net earnings per share based on the more dilutive of (1) the treasury stock method, reverse treasury stock method or if-converted method, as applicable, or (2) the two-class method.
| Three Months Ended June 30, 2023 |  | Three Months Ended June 30, 2022
Corrected Condensed Consolidated Statement of Operations and Comprehensive Loss (unaudited) | As Previously Reported |  | Restatement Adjustment |  | As Restated |  | As Previously Reported |  | Restatement Adjustment |  | As Restated
Revenues: |  |  |  |  |  |  |  |  |  |  |
Collaboration revenue | $ | 7,614 |  |  | $ | (117) |  |  | $ | 7,497 |  |  | $ | 6,216 |  |  | $ | — |  |  | $ | 6,216 |
Total revenues | 7,614 |  |  | (117) |  |  | 7,497 |  |  | 6,216 |  |  | — |  |  | 6,216 |
Operating expenses: |  |  |  |  |  |  |  |  |  |  |
Research and development | 17,135 |  |  | 421 |  |  | 17,556 |  |  | 15,255 |  |  | 1,375 |  |  | 16,630 |
General and administrative | 3,310 |  |  | 729 |  |  | 4,039 |  |  | 4,074 |  |  | 1,265 |  |  | 5,339 |
Total operating expenses | 20,445 |  |  | 1,150 |  |  | 21,595 |  |  | 19,329 |  |  | 2,640 |  |  | 21,969 |
Loss from operations | (12,831) |  |  | (1,267) |  |  | (14,098) |  |  | (13,113) |  |  | (2,640) |  |  | (15,753) |
Other income (expense), net: |  |  |  |  |  |  |  |  |  |  |
Interest income (expense), net | 623 |  |  | — |  |  | 623 |  |  | (6) |  |  | — |  |  | (6) |
Total other income (expense), net | 623 |  |  | — |  |  | 623 |  |  | (6) |  |  | — |  |  | (6) |
Net loss before income tax expense | (12,208) |  |  | (1,267) |  |  | (13,475) |  |  | (13,119) |  |  | (2,640) |  |  | (15,759) |
Income tax expense | (149) |  |  | — |  |  | (149) |  |  | — |  |  | — |  |  | — |
Net loss and comprehensive loss | $ | (12,357) |  |  | $ | (1,267) |  |  | $ | (13,624) |  |  | $ | (13,119) |  |  | $ | (2,640) |  |  | $ | (15,759) |
Basic and diluted net loss per common share | $ | (0.14) |  |  |  |  | $ | (0.15) |  |  | $ | (0.19) |  |  |  |  | $ | (0.23) |
Shares used to compute basic and diluted net loss per common share | 90,115,859 |  |  |  |  | 90,115,859 |  |  | 69,133,700 |  |  |  |  | 69,133,700 |
| Six Months Ended June 30, 2023 |  | Six Months Ended June 30, 2022
Corrected Condensed Consolidated Statement of Operations and Comprehensive Loss (unaudited) | As Previously Reported |  | Restatement Adjustment |  | As Restated |  | As Previously Reported |  | Restatement Adjustment |  | As Restated
Revenues: |  |  |  |  |  |  |  |  |  |  |
Collaboration revenue | $ | 33,604 |  |  | $ | — |  |  | $ | 33,604 |  |  | $ | 13,325 |  |  | $ | 160 |  |  | $ | 13,485 |
Total revenues | 33,604 |  |  | — |  |  | 33,604 |  |  | 13,325 |  |  | 160 |  |  | 13,485 |
Operating expenses: |  |  |  |  |  |  |  |  |  |  |
Research and development | 35,850 |  |  | 575 |  |  | 36,425 |  |  | 35,421 |  |  | 1,590 |  |  | 37,011 |
General and administrative | 7,608 |  |  | 888 |  |  | 8,496 |  |  | 9,278 |  |  | 1,403 |  |  | 10,681 |
Total operating expenses | 43,458 |  |  | 1,463 |  |  | 44,921 |  |  | 44,699 |  |  | 2,993 |  |  | 47,692 |
Loss from operations | (9,854) |  |  | (1,463) |  |  | (11,317) |  |  | (31,374) |  |  | (2,833) |  |  | (34,207) |
Other income (expense), net: |  |  |  |  |  |  |  |  |  |  |
Interest income (expense), net | 855 |  |  | — |  |  | 855 |  |  | (26) |  |  | — |  |  | (26) |
Total other income (expense), net | 855 |  |  | — |  |  | 855 |  |  | (26) |  |  | — |  |  | (26) |
Loss before income tax expense | (8,999) |  |  | (1,463) |  |  | (10,462) |  |  | (31,400) |  |  | (2,833) |  |  | (34,233) |
Income tax expense | (149) |  |  | — |  |  | (149) |  |  | — |  |  | — |  |  | — |
Net loss and comprehensive loss | $ | (9,148) |  |  | $ | (1,463) |  |  | $ | (10,611) |  |  | $ | (31,400) |  |  | $ | (2,833) |  |  | $ | (34,233) |
Basic and diluted net loss per common share | $ | (0.11) |  |  |  |  | $ | (0.13) |  |  | $ | (0.46) |  |  |  |  | $ | (0.50) |
Shares used to compute basic and diluted net loss per common share | 84,409,667 |  |  |  |  | 84,409,667 |  |  | 68,638,651 |  |  |  |  | 68,638,651 |
| Three Months Ended September 30, 2023 |  | Three Months Ended September 30, 2022
Corrected Condensed Consolidated Statement of Operations and Comprehensive Income (Loss) (unaudited) | As Previously Reported |  | Restatement Adjustment |  | As Restated |  | As Previously Reported |  | Restatement Adjustment |  | As Restated
Revenues: |  |  |  |  |  |  |  |  |  |  |
Collaboration revenue | $ | 11,250 |  |  | $ | — |  |  | $ | 11,250 |  |  | $ | 40,744 |  |  | $ | — |  |  | $ | 40,744 |
Product revenue | 1,468 |  |  | — |  |  | 1,468 |  |  | — |  |  | — |  |  | — |
Total revenues | 12,718 |  |  | — |  |  | 12,718 |  |  | 40,744 |  |  | — |  |  | 40,744 |
Operating expenses: |  |  |  |  |  |  |  |  |  |  |
Cost of product revenue | 387 |  |  | — |  |  | 387 |  |  | — |  |  | — |  |  | — |
Research and development | 17,330 |  |  | 59 |  |  | 17,389 |  |  | 20,041 |  |  | 242 |  |  | 20,283 |
General and administrative | 3,556 |  |  | 876 |  |  | 4,432 |  |  | 5,780 |  |  | 490 |  |  | 6,270 |
Total operating expenses | 21,273 |  |  | 935 |  |  | 22,208 |  |  | 25,821 |  |  | 732 |  |  | 26,553 |
Income (loss) from operations | (8,555) |  |  | (935) |  |  | (9,490) |  |  | 14,923 |  |  | (732) |  |  | 14,191 |
Other income, net: |  |  |  |  |  |  |  |  |  |  |
Interest income, net | 613 |  |  | — |  |  | 613 |  |  | 55 |  |  | — |  |  | 55 |
Total other income, net | 613 |  |  | — |  |  | 613 |  |  | 55 |  |  | — |  |  | 55 |
Net income (loss) before income tax expense | (7,942) |  |  | (935) |  |  | (8,877) |  |  | 14,978 |  |  | (732) |  |  | 14,246 |
Income tax expense | (230) |  |  | — |  |  | (230) |  |  | — |  |  | — |  |  | — |
Net income (loss) and comprehensive income (loss) | (8,172) |  |  | (935) |  |  | (9,107) |  |  | 14,978 |  |  | (732) |  |  | 14,246 |
Allocation of earnings to participating securities | — |  |  | — |  |  | — |  |  | (3,081) |  |  | 150 |  |  | (2,931) |
Net income (loss) attributable to common stockholders | $ | (8,172) |  |  | $ | (935) |  |  | $ | (9,107) |  |  | $ | 11,897 |  |  | $ | (582) |  |  | $ | 11,315 |
Basic net earnings (loss) per common share (11) | $ | (0.09) |  |  |  |  | $ | (0.10) |  |  | $ | 0.17 |  |  |  |  | $ | 0.16 |
Diluted net earnings (loss) per common share (11) | $ | (0.09) |  |  |  |  | $ | (0.10) |  |  | $ | 0.17 |  |  |  |  | $ | 0.16 |
Shares used to compute basic net earnings (loss) per common share | 90,287,441 |  |  |  |  | 90,287,441 |  |  | 70,217,985 |  |  |  |  | 70,217,985 |
Shares used to compute diluted net earnings (loss) per common share | 90,287,441 |  |  |  |  | 90,287,441 |  |  | 88,592,568 |  |  |  |  | 88,592,568 |
(11) As the Company was in an income position for the three-months ended September 30, 2022, the two-class method was used to compute basic net earnings per share and the Company calculated diluted net earnings per share based on the more dilutive of (1) the treasury stock method, reverse treasury stock method or if-converted method, as applicable, or (2) the two-class method.
| Nine Months Ended September 30, 2023 |  | Nine Months Ended September 30, 2022
Corrected Condensed Consolidated Statement of Operations and Comprehensive Loss (unaudited) | As Previously Reported |  | Restatement Adjustment |  | As Restated |  | As Previously Reported |  | Restatement Adjustment |  | As Restated
Revenues: |  |  |  |  |  |  |  |  |  |  |
Collaboration revenue | $ | 44,854 |  |  | $ | — |  |  | $ | 44,854 |  |  | $ | 54,069 |  |  | $ | 160 |  |  | $ | 54,229 |
Product revenue | 1,468 |  |  | — |  |  | 1,468 |  |  | — |  |  | — |  |  | — |
Total revenues | 46,322 |  |  | — |  |  | 46,322 |  |  | 54,069 |  |  | 160 |  |  | 54,229 |
Operating expenses: |  |  |  |  |  |  |  |  |  |  |
Cost of product revenue | 387 |  |  | — |  |  | 387 |  |  | — |  |  | — |  |  | — |
Research and development | 53,180 |  |  | 634 |  |  | 53,814 |  |  | 55,462 |  |  | 1,832 |  |  | 57,294 |
General and administrative | 11,164 |  |  | 1,764 |  |  | 12,928 |  |  | 15,058 |  |  | 1,893 |  |  | 16,951 |
Total operating expenses | 64,731 |  |  | 2,398 |  |  | 67,129 |  |  | 70,520 |  |  | 3,725 |  |  | 74,245 |
Loss from operations | (18,409) |  |  | (2,398) |  |  | (20,807) |  |  | (16,451) |  |  | (3,565) |  |  | (20,016) |
Other income, net: |  |  |  |  |  |  |  |  |  |  |
Interest income, net | 1,468 |  |  | — |  |  | 1,468 |  |  | 29 |  |  | — |  |  | 29 |
Total other income, net | 1,468 |  |  | — |  |  | 1,468 |  |  | 29 |  |  | — |  |  | 29 |
Net loss before income tax expense | (16,941) |  |  | (2,398) |  |  | (19,339) |  |  | (16,422) |  |  | (3,565) |  |  | (19,987) |
Income tax expense | (379) |  |  | — |  |  | (379) |  |  | — |  |  | — |  |  | — |
Net loss and comprehensive loss | $ | (17,320) |  |  | $ | (2,398) |  |  | $ | (19,718) |  |  | $ | (16,422) |  |  | $ | (3,565) |  |  | $ | (19,987) |
Basic and diluted net loss per common share | $ | (0.20) |  |  |  |  | $ | (0.23) |  |  | $ | (0.24) |  |  |  |  | $ | (0.29) |
Shares used to compute basic and diluted net loss per common share | 86,390,446 |  |  |  |  | 86,390,446 |  |  | 69,170,865 |  |  |  |  | 69,170,865 |
| Three Months Ended March 31, 2023 |  | Three Months Ended March 31, 2022
Corrected Condensed Consolidated Statement of Cash Flows (unaudited) | As Previously Reported |  | Restatement Adjustment |  | As Restated |  | As Previously Reported |  | Restatement Adjustment |  | As Restated
Operating activities: |  |  |  |  |  |  |  |  |  |  |
Net income (loss) | $ | 3,209 |  |  | $ | (196) |  |  | $ | 3,013 |  |  | $ | (18,281) |  |  | $ | (193) |  |  | $ | (18,474) |
Adjustments to reconcile net loss to net cash used in operating activities: |  |  |  |  |  |  |  |  |  |  |
Stock-based compensation | 640 |  |  | — |  |  | 640 |  |  | 1,338 |  |  | — |  |  | 1,338 |
Non-cash operating lease expense | 288 |  |  | (26) |  |  | 262 |  |  | 258 |  |  | (24) |  |  | 234 |
Depreciation and amortization | 32 |  |  | — |  |  | 32 |  |  | 39 |  |  | — |  |  | 39 |
Amortization of costs to obtain a contract with a customer | 475 |  |  | — |  |  | 475 |  |  | — |  |  | — |  |  | — |
Non-cash interest expense | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 1 |
Changes in assets and liabilities: |  |  |  |  |  |  |  |  |  |  |
Accounts receivable | (19,993) |  |  | (295) |  |  | (20,288) |  |  | (3,427) |  |  | — |  |  | (3,427) |
Prepaid expenses, other current assets, and other assets | 872 |  |  | (24) |  |  | 848 |  |  | (1,120) |  |  | — |  |  | (1,120) |
Accounts payable and accrued liabilities | 3,116 |  |  | 76 |  |  | 3,192 |  |  | 657 |  |  | — |  |  | 657 |
Accrued indirect tax liabilities | — |  |  | 261 |  |  | 261 |  |  | — |  |  | 353 |  |  | 353 |
Accrued compensation and benefits | 921 |  |  | — |  |  | 921 |  |  | (1,953) |  |  | — |  |  | (1,953) |
Contract liabilities | (142) |  |  | 178 |  |  | 36 |  |  | (844) |  |  | (160) |  |  | (1,004) |
Operating lease liabilities | (316) |  |  | 26 |  |  | (290) |  |  | (276) |  |  | 24 |  |  | (252) |
Net cash used in operating activities | (10,898) |  |  | — |  |  | (10,898) |  |  | (23,608) |  |  | — |  |  | (23,608) |
Investing activities: |  |  |  |  |  |  |  |  |  |  |
Purchases of property and equipment | (94) |  |  | — |  |  | (94) |  |  | (84) |  |  | — |  |  | (84) |
Net cash used in investing activities | (94) |  |  | — |  |  | (94) |  |  | (84) |  |  | — |  |  | (84) |
Financing activities: |  |  |  |  |  |  |  |  |  |  |
Proceeds from underwritten public offering, net of issuance costs | 17,593 |  |  | — |  |  | 17,593 |  |  | — |  |  | — |  |  | — |
Proceeds from public offering of common stock, net of issuance costs | 8,630 |  |  | — |  |  | 8,630 |  |  | 500 |  |  | — |  |  | 500 |
Proceeds from exercise of stock options | 14 |  |  | — |  |  | 14 |  |  | — |  |  | — |  |  | — |
Principal repayments of Term Loan | — |  |  | — |  |  | — |  |  | (1,111) |  |  | — |  |  | (1,111) |
Net cash provided by (used in) financing activities | 26,237 |  |  | — |  |  | 26,237 |  |  | (611) |  |  | — |  |  | (611) |
Net increase (decrease) in cash and cash equivalents | 15,245 |  |  | — |  |  | 15,245 |  |  | (24,303) |  |  | — |  |  | (24,303) |
Cash and cash equivalents at beginning of period | 32,731 |  |  | — |  |  | 32,731 |  |  | 62,273 |  |  | — |  |  | 62,273 |
Cash and cash equivalents at end of period | $ | 47,976 |  |  | $ | — |  |  | $ | 47,976 |  |  | $ | 37,970 |  |  | $ | — |  |  | $ | 37,970 |
Supplemental disclosure of cash flows: |  |  |  |  |  |  |  |  |  |  |
Interest paid | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 25 |  |  | $ | — |  |  | $ | 25 |
Non-cash investing activity: |  |  |  |  |  |  |  |  |  |  |
Purchases of property and equipment, included in accounts payable and accrued liabilities | $ | 55 |  |  | $ | — |  |  | $ | 55 |  |  | $ | 16 |  |  | $ | — |  |  | $ | 16 |
Non-cash financing activities: |  |  |  |  |  |  |  |  |  |  |
Issuance costs incurred but not yet paid, included in accounts payable and accrued liabilities | $ | 337 |  |  | $ | — |  |  | $ | 337 |  |  | $ | — |  |  | $ | 720 |  |  | $ | 720 |
| Six Months Ended June 30, 2023 |  | Six Months Ended June 30, 2022
Corrected Condensed Consolidated Statement of Cash Flows (unaudited) | As Previously Reported |  | Restatement Adjustment |  | As Restated |  | As Previously Reported |  | Restatement Adjustment |  | As Restated
Operating activities: |  |  |  |  |  |  |  |  |  |  |
Net loss | $ | (9,148) |  |  | $ | (1,463) |  |  | $ | (10,611) |  |  | $ | (31,400) |  |  | $ | (2,833) |  |  | $ | (34,233) |
Adjustments to reconcile net loss to net cash used in operating activities: |  |  |  |  |  |  |  |  |  |  |
Stock-based compensation | 1,435 |  |  | — |  |  | 1,435 |  |  | 2,016 |  |  | — |  |  | 2,016 |
Non-cash operating lease expense | 664 |  |  | (25) |  |  | 639 |  |  | 523 |  |  | (47) |  |  | 476 |
Depreciation and amortization | 57 |  |  | — |  |  | 57 |  |  | 77 |  |  | — |  |  | 77 |
Amortization of costs to obtain a contract with a customer | 40 |  |  | — |  |  | 40 |  |  | — |  |  | — |  |  | — |
Non-cash interest expense | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 1 |
Changes in assets and liabilities: |  |  |  |  |  |  |  |  |  |  |
Accounts receivable | 350 |  |  | — |  |  | 350 |  |  | 524 |  |  | — |  |  | 524 |
Inventory | (1,954) |  |  | (434) |  |  | (2,388) |  |  | — |  |  | — |  |  | — |
Prepaid expenses, other current assets, and other assets | 2,120 |  |  | — |  |  | 2,120 |  |  | (2,567) |  |  | — |  |  | (2,567) |
Accounts payable and accrued liabilities | 2,870 |  |  | — |  |  | 2,870 |  |  | (483) |  |  | — |  |  | (483) |
Accrued indirect tax liabilities | — |  |  | 1,897 |  |  | 1,897 |  |  | — |  |  | 2,993 |  |  | 2,993 |
Accrued compensation and benefits | (1,277) |  |  | — |  |  | (1,277) |  |  | (1,324) |  |  | — |  |  | (1,324) |
Contract liabilities | (2,613) |  |  | — |  |  | (2,613) |  |  | (2,252) |  |  | (160) |  |  | (2,412) |
Operating lease liabilities | (620) |  |  | 25 |  |  | (595) |  |  | (559) |  |  | 47 |  |  | (512) |
Net cash used in operating activities | (8,076) |  |  | — |  |  | (8,076) |  |  | (35,444) |  |  | — |  |  | (35,444) |
Investing activities: |  |  |  |  |  |  |  |  |  |  |
Purchases of property and equipment | (201) |  |  | — |  |  | (201) |  |  | (100) |  |  | — |  |  | (100) |
Net cash used in investing activities | (201) |  |  | — |  |  | (201) |  |  | (100) |  |  | — |  |  | (100) |
Financing activities: |  |  |  |  |  |  |  |  |  |  |
Proceeds from underwritten public offering, net of issuance costs | 17,256 |  |  | — |  |  | 17,256 |  |  | — |  |  | — |  |  | — |
Proceeds from public offering of common stock, net of issuance costs | 8,706 |  |  | — |  |  | 8,706 |  |  | 500 |  |  | — |  |  | 500 |
Proceeds from exercise of stock options | 14 |  |  | — |  |  | 14 |  |  | — |  |  | — |  |  | — |
Principal repayments of Term Loan | — |  |  | — |  |  | — |  |  | (2,222) |  |  | — |  |  | (2,222) |
Net cash provided by (used in) financing activities | 25,976 |  |  | — |  |  | 25,976 |  |  | (1,722) |  |  | — |  |  | (1,722) |
Net increase (decrease) in cash and cash equivalents | 17,699 |  |  | — |  |  | 17,699 |  |  | (37,266) |  |  | — |  |  | (37,266) |
Cash and cash equivalents at beginning of period | 32,731 |  |  | — |  |  | 32,731 |  |  | 62,273 |  |  | — |  |  | 62,273 |
Cash and cash equivalents at end of period | $ | 50,430 |  |  | $ | — |  |  | $ | 50,430 |  |  | $ | 25,007 |  |  | $ | — |  |  | $ | 25,007 |
Supplemental disclosure of cash flows: |  |  |  |  |  |  |  |  |  |  |
Interest paid | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 38 |  |  | $ | — |  |  | $ | 38 |
Income taxes paid | $ | 588 |  |  | $ | — |  |  | $ | 588 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Non-cash investing activity: |  |  |  |  |  |  |  |  |  |  |
Operating lease right-of-use asset obtained in exchange for lease liability | $ | 3,847 |  |  | $ | — |  |  | $ | 3,847 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Non-cash financing activities: |  |  |  |  |  |  |  |  |  |  |
Purchase of shares pursuant to Employee Stock Purchase Plan | $ | 63 |  |  | $ | — |  |  | $ | 63 |  |  | $ | 69 |  |  | $ | — |  |  | $ | 69 |
Issuance costs incurred but not yet paid, included in accounts payable and accrued liabilities | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 720 |  |  | $ | — |  |  | $ | 720 |
| Nine Months Ended September 30, 2023 |  | Nine Months Ended September 30, 2022
Corrected Condensed Consolidated Statement of Cash Flows (unaudited) | As Previously Reported |  | Restatement Adjustment |  | As Restated |  | As Previously Reported |  | Restatement Adjustment |  | As Restated
Operating activities: |  |  |  |  |  |  |  |  |  |  |
Net loss | $ | (17,320) |  |  | $ | (2,398) |  |  | $ | (19,718) |  |  | $ | (16,422) |  |  | $ | (3,565) |  |  | $ | (19,987) |
Adjustments to reconcile net loss to net cash used in operating activities: |  |  |  |  |  |  |  |  |  |  |
Stock-based compensation | 2,231 |  |  | — |  |  | 2,231 |  |  | 2,859 |  |  | — |  |  | 2,859 |
Non-cash operating lease expense | 921 |  |  | (26) |  |  | 895 |  |  | 796 |  |  | (72) |  |  | 724 |
Depreciation and amortization | 79 |  |  | — |  |  | 79 |  |  | 114 |  |  | — |  |  | 114 |
Amortization of costs to obtain a contract with a customer | 53 |  |  | — |  |  | 53 |  |  | 1,772 |  |  | — |  |  | 1,772 |
Non-cash interest expense | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 1 |
Changes in assets and liabilities: |  |  |  |  |  |  |  |  |  |  |
Accounts receivable | 2,978 |  |  | (323) |  |  | 2,655 |  |  | 314 |  |  | — |  |  | 314 |
Inventory | (2,467) |  |  | (434) |  |  | (2,901) |  |  | — |  |  | — |  |  | — |
Prepaid expenses, other current assets, and other assets | 2,776 |  |  | — |  |  | 2,776 |  |  | (1,662) |  |  | — |  |  | (1,662) |
Accounts payable and accrued liabilities | 6,204 |  |  | — |  |  | 6,204 |  |  | (1,037) |  |  | — |  |  | (1,037) |
Accrued indirect tax liabilities | — |  |  | 3,155 |  |  | 3,155 |  |  | — |  |  | 3,725 |  |  | 3,725 |
Accrued compensation and benefits | (402) |  |  | — |  |  | (402) |  |  | (670) |  |  | — |  |  | (670) |
Contract liabilities | (3,956) |  |  | — |  |  | (3,956) |  |  | 7,314 |  |  | (160) |  |  | 7,154 |
Operating lease liabilities | (807) |  |  | 26 |  |  | (781) |  |  | (850) |  |  | 72 |  |  | (778) |
Net cash used in operating activities | (9,710) |  |  | — |  |  | (9,710) |  |  | (7,471) |  |  | — |  |  | (7,471) |
Investing activities: |  |  |  |  |  |  |  |  |  |  |
Purchases of property and equipment | (327) |  |  | — |  |  | (327) |  |  | (109) |  |  | — |  |  | (109) |
Net cash used in investing activities | (327) |  |  | — |  |  | (327) |  |  | (109) |  |  | — |  |  | (109) |
Financing activities: |  |  |  |  |  |  |  |  |  |  |
Proceeds from underwritten public offering, net of issuance costs | 17,256 |  |  | — |  |  | 17,256 |  |  | — |  |  | — |  |  | — |
Proceeds from public offering of common stock, net of issuance costs | 8,706 |  |  | — |  |  | 8,706 |  |  | 1,698 |  |  | — |  |  | 1,698 |
Proceeds from exercise of stock options | 14 |  |  | — |  |  | 14 |  |  | — |  |  | — |  |  | — |
Issuance costs for underwritten public offering | — |  |  | — |  |  | — |  |  | (720) |  |  | — |  |  | (720) |
Principal repayments of Term Loan | — |  |  | — |  |  | — |  |  | (2,593) |  |  | — |  |  | (2,593) |
Net cash provided by (used in) financing activities | 25,976 |  |  | — |  |  | 25,976 |  |  | (1,615) |  |  | — |  |  | (1,615) |
Net increase (decrease) in cash and cash equivalents | 15,939 |  |  | — |  |  | 15,939 |  |  | (9,195) |  |  | — |  |  | (9,195) |
Cash and cash equivalents at beginning of period | 32,731 |  |  | — |  |  | 32,731 |  |  | 62,273 |  |  | — |  |  | 62,273 |
Cash and cash equivalents at end of period | $ | 48,670 |  |  | $ | — |  |  | $ | 48,670 |  |  | $ | 53,078 |  |  | $ | — |  |  | $ | 53,078 |
| Nine Months Ended September 30, 2023 |  | Nine Months Ended September 30, 2022
Corrected Condensed Consolidated Statement of Cash Flows (unaudited) | As Previously Reported |  | Restatement Adjustment |  | As Restated |  | As Previously Reported |  | Restatement Adjustment |  | As Restated
Supplemental disclosure of cash flows: |  |  |  |  |  |  |  |  |  |  |
Interest paid | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 40 |  |  | $ | — |  |  | $ | 40 |
Income taxes paid | $ | 651 |  |  | $ | — |  |  | $ | 651 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Non-cash investing activity: |  |  |  |  |  |  |  |  |  |  |
Purchases of property and equipment, included in accounts payable and accrued liabilities | $ | 178 |  |  | $ | — |  |  | $ | 178 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Operating lease right-of-use asset obtained in exchange for lease liability | $ | 3,847 |  |  | $ | — |  |  | $ | 3,847 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Non-cash financing activities: |  |  |  |  |  |  |  |  |  |  |
Purchase of shares pursuant to Employee Stock Purchase Plan | $ | 63 |  |  | $ | — |  |  | $ | 63 |  |  | $ | 69 |  |  | $ | — |  |  | $ | 69 |
Proceeds from public offering of common stock, net of issuance costs, included in prepaid expenses, other current assets, and other assets | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 10 |  |  | $ | — |  |  | $ | 10 |

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- Definition Tabular disclosure of quarterly financial data. Includes, but is not limited to, financial information for fiscal quarters, cumulative effect of a change in accounting principle and earnings per share data. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 270 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482964/270-10-50-1 + Details
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