XML 65 R47.htm IDEA: XBRL DOCUMENT
v3.22.4

Income Taxes - Additional Information (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021
Income Tax Disclosure [Line Items] |  |
Deferred tax assets, valuation allowance | $ 75,982,000 | $ 42,046,000
Deferred tax assets, change in valuation allowance | $ 34,000,000.0 |
Operating loss carryforwards limitations on use | Federal net operating losses generated after 2017 can be carried forward indefinitely but utilization will be limited to 80% of taxable income in the period that net operating losses are being utilized. |
Taxable income utilization percentage | 80.00% |
Federal research and development credit carryforwards | $ 4,300,000 | 2,100,000
State research and development credit carryforwards | 1,800,000 | 1,100,000
Increase in unrecognized tax benefits | 700,000 | 500,000
Unrecognized tax benefits impact effective tax rate | $ 0 |
Research and Development Expenses |  |
Income Tax Disclosure [Line Items] |  |
Amortization period | 5 years |
Federal |  |
Income Tax Disclosure [Line Items] |  |
Accumulated tax loss carryforward | $ 160,900,000 |
Federal | Research and Development Credit Carryforwards |  |
Income Tax Disclosure [Line Items] |  |
Carryforward tax losses expiration year | 2040 |
Federal | Research and Development Expenses |  |
Income Tax Disclosure [Line Items] |  |
Amortization period | 5 years |
State |  |
Income Tax Disclosure [Line Items] |  |
Accumulated tax loss carryforward | $ 169,800,000 |
Foreign | Research and Development Expenses |  |
Income Tax Disclosure [Line Items] |  |
Amortization period | 15 years |
Israel |  |
Income Tax Disclosure [Line Items] |  |
Accumulated tax loss carryforward | $ 32,100,000 | 18,500,000
United States |  |
Income Tax Disclosure [Line Items] |  |
Accumulated tax loss carryforward |  | $ 138,500,000
California | State |  |
Income Tax Disclosure [Line Items] |  |
Carryforward tax losses expiration year | 2041 |

X
- Definition Accumulated tax loss carry forward. + References No definition available. + Details
Name: | etnb_AccumulatedTaxLossCarryForward
Namespace Prefix: | etnb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amortization period + References No definition available. + Details
Name: | etnb_AmortizationPeriod
Namespace Prefix: | etnb_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Deferred tax assets tax credit carryforwards research, federal. + References No definition available. + Details
Name: | etnb_DeferredTaxAssetsTaxCreditCarryforwardsResearchFederal
Namespace Prefix: | etnb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Income Tax. + References No definition available. + Details
Name: | etnb_IncomeTaxDisclosureLineItems
Namespace Prefix: | etnb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax credit carryforward expiration year. + References No definition available. + Details
Name: | etnb_TaxCreditCarryforwardExpirationYear
Namespace Prefix: | etnb_
Data Type: | xbrli:gYearItemType
Balance Type: | na
Period Type: | duration

X
- Definition Taxable income utilization percentage. + References No definition available. + Details
Name: | etnb_TaxableIncomeUtilizationPercentage
Namespace Prefix: | etnb_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible research tax credit carryforwards. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32632-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32559-109319 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32621-109319 + Details
Name: | us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsResearch
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
Name: | us-gaap_DeferredTaxAssetsValuationAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition A description of the limitations on the use of all operating loss carryforwards available to reduce future taxable income. + References No definition available. + Details
Name: | us-gaap_OperatingLossCarryforwardsLimitationsOnUse
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of increase (decrease) in unrecognized tax benefits attributable to uncertain tax positions taken in tax returns. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=121826272&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsPeriodIncreaseDecrease
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=121826272&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of increase (decrease) in the valuation allowance for a specified deferred tax asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
Name: | us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_ResearchAndDevelopmentExpenseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_DomesticCountryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxCreditCarryforwardAxis=us-gaap_ResearchMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_StateAndLocalJurisdictionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_ForeignCountryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=country_IL
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=country_US
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=stpr_CA
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |