XML 50 R12.htm IDEA: XBRL DOCUMENT
v3.23.4

Balance Sheet Components | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2023 | Dec. 31, 2022
Property, Plant and Equipment [Abstract] |  |
Balance Sheet Components | 5. Balance Sheet Components Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets as of September 30, 2023 and December 31, 2022 consisted of the following (in thousands):
|  | September 30, 2023 |  |  | December 31, 2022 |
Advances to suppliers |  | $ | — |  |  | $ | 2,486 |
Prepaid insurance |  |  | 1,227 |  |  |  | 1,343 |
Other prepaid expenses |  |  | 3,550 |  |  |  | 3,307 |
Total prepaid expenses and other current assets |  | $ | 4,777 |  |  | $ | 7,136 |
Property and Equipment, Net Property and equipment, net as of September 30, 2023 and December 31, 2022 consisted of the following (in thousands):
|  | September 30, 2023 |  |  | December 31, 2022 |
Furniture and fixtures |  | $ | 1,264 |  |  | $ | 321 |
Computers and network equipment |  |  | — |  |  |  | 251 |
Lab equipment |  |  | — |  |  |  | 12,521 |
Leasehold improvements |  |  | 12,108 |  |  |  | 304 |
Construction-in-progress |  |  | — |  |  |  | 12,440 |
Total property and equipment |  |  | 13,372 |  |  |  | 25,837 |
Less: accumulated depreciation |  |  | (838 | ) |  |  | (3,207 | )
Total property and equipment, net |  |  | 12,534 |  |  |  | 22,630 |
Depreciation expense for the three and nine months ended September 30, 2023 was $0.8 million and $2.3 million, respectively. Depreciation expense for the three and nine months ended September 30, 2022 was $0.7 million and $1.7 million, respectively. Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities as of September 30, 2023 and December 31, 2022 consisted of the following (in thousands):
|  | September 30, 2023 |  |  | December 31, 2022 |
Professional fees |  | $ | 178 |  |  | $ | 367 |
Early exercise liability |  |  | 34 |  |  |  | 150 |
Other accrued expenses |  |  | 221 |  |  |  | 1,354 |
Accrued employee termination benefits |  |  | 2,983 |  |  |  | — |
Total accrued expenses and other current liabilities |  | $ | 3,416 |  |  | $ | 1,871 |
| 5. Balance Sheet Components Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets as of December 31, 2022 and 2021 consisted of the following (in thousands):
|  | December 31, 2022 |  |  | December 31, 2021 |
Advances to suppliers |  | $ | 2,486 |  |  | $ | 1,834 |
Prepaid insurance |  |  | 1,343 |  |  |  | 1,543 |
Other prepaid expenses |  |  | 3,307 |  |  |  | 1,383 |
Total prepaid expenses and other current assets |  | $ | 7,136 |  |  | $ | 4,760 |
Property and Equipment, Net Property and equipment, net as of December 31, 2022 and 2021 consisted of the following (in thousands):
|  | December 31, 2022 |  |  | December 31, 2021 |
Furniture and fixtures |  | $ | 321 |  |  | $ | 3 |
Computers and network equipment |  |  | 251 |  |  |  | 108 |
Lab equipment |  |  | 12,521 |  |  |  | 6,680 |
Leasehold improvements |  |  | 304 |  |  |  | 94 |
Construction-in-progress |  |  | 12,440 |  |  |  | 477 |
Total property and equipment |  |  | 25,837 |  |  |  | 7,362 |
Less: accumulated depreciation |  |  | (3,207 | ) |  |  | (855 | )
Total property and equipment, net |  | $ | 22,630 |  |  | $ | 6,507 |
Depreciation expense for the years ended December 31, 2022 and 2021 was $2.4 and $0.7 million, respectively. Accrued Expenses Accrued expenses as of December 31, 2022 and 2021 consisted of the following (in thousands):
|  | December 31, 2022 |  |  | December 31, 2021 |
Professional fees |  | $ | 367 |  |  | $ | 186 |
Early exercise liability |  |  | 150 |  |  |  | 337 |
Other accrued expenses |  |  | 1,354 |  |  |  | 363 |
Total accrued expenses and other current liabilities |  | $ | 1,871 |  |  | $ | 886 |

X
- References No definition available. + Details
Name: | us-gaap_PropertyPlantAndEquipmentAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//360/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 6 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480321/958-360-50-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480321/958-360-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 7 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480321/958-360-50-7 + Details
Name: | us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration