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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule Of Components Of (Loss) Income Before Income Tax | The components of (loss) income before income taxes for the years ended twelve months ended December 31, are as follows:
(Loss) Income Before Income Taxes: |  | 2022 |  | 2021
Ireland |  | $ | (53,717) |  |  | $ | (36,631) |
U.S. |  | (57,755) |  |  | (56,687) |
France |  | 33 |  |  | 173 |
Total loss before income taxes |  | $ | (111,439) |  |  | $ | (93,145) |
Schedule Of Income Tax Provision (Benefit) | The income tax provision (benefit) consists of the following for the years ended December 31:
Income Tax Provision (Benefit): |  | 2022 |  | 2021
Current: |  |  |  |
U.S. - State |  | $ | — |  |  | $ | 60 |
Total current |  | — |  |  | 60 |
Deferred: |  |  |  |
U.S. - Federal |  | 25,896 |  |  | (15,876) |
U.S. - State |  | 129 |  |  | — |
Total deferred |  | 26,025 |  |  | (15,876) |
Income tax provision (benefit) |  | $ | 26,025 |  |  | $ | (15,816) |
Schedule of Effective Income Tax Rate Reconciliation | The reconciliation between income taxes at the statutory rate and the Company’s provision (benefit) for income taxes is as follows for the years ended December 31:
Reconciliation to Effective Income Tax Rate: |  | 2022 |  | 2021
Income tax provision (benefit) - at statutory tax rate |  | $ | (13,916) |  |  | $ | (11,642) |
Differences in international tax rates |  | (9,921) |  |  | (8,950) |
Change in valuation allowances |  | 48,734 |  |  | 4,296 |
Nondeductible share-based compensation |  | 1,424 |  |  | 645 |
Unrealized tax benefits |  | 258 |  |  | 239 |
State and local taxes (net of federal) |  | (4,467) |  |  | 60 |
Nondeductible interest expense |  | 4,239 |  |  | 2,173 |
Orphan drug and R&D tax credit |  | — |  |  | (1,524) |
Other |  | (326) |  |  | (1,113) |
Income tax provision (benefit) - at effective income tax rate |  | $ | 26,025 |  |  | $ | (15,816) |
Summary of Unrecognized Tax Benefits | The following table summarizes the activity related to the Company’s unrecognized tax benefits for the twelve months ended December 31:
Unrecognized Tax Benefit Activity |  | 2022 |  | 2021
Balance at January 1: |  | $ | 3,143 |  |  | $ | 3,143 |
Increases for tax positions of prior years |  | — |  |  | — |
Statute of limitations expiration |  | — |  |  | — |
Settlements |  | — |  |  | — |
Balance at December 31: |  | $ | 3,143 |  |  | $ | 3,143 |
Schedule of Deferred Tax Assets and Liabilities | The net deferred tax assets (liabilities) at December 31, 2022 and 2021 resulted from the following temporary differences:
Net Deferred Tax Assets and Liabilities: |  | 2022 |  | 2021
Deferred tax assets: |  |  |  |
Net operating loss carryforwards |  | $ | 53,393 |  |  | $ | 34,399 |
Share-based compensation |  | 4,684 |  |  | 4,108 |
Amortization |  | 3,541 |  |  | 3,429 |
Orphan drug and R&D tax credit |  | 4,964 |  |  | 4,964 |
Capitalized research costs |  | 2,108 |  |  | — |
Other |  | 1,521 |  |  | 662 |
Interest expense carryforward |  | 1,216 |  |  | 1,591 |
Gross deferred tax assets |  | 71,427 |  |  | 49,153 |
Deferred tax liabilities: |  |  |  |
Prepaid expenses |  | (86) |  |  | (75) |
Other |  | — |  |  | (925) |
Gross deferred tax liabilities |  | (86) |  |  | (1,000) |
Less: valuation allowances |  | (71,341) |  |  | (24,025) |
Net deferred tax assets |  | $ | — |  |  | $ | 24,128 |

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