XML 105 R20.htm IDEA: XBRL DOCUMENT
v3.24.2

Net Loss Per Share (Tables) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2024 | Dec. 31, 2023
Net Loss Per Share [Abstract] |  |
Schedule of Potentially Dilutive Shares of Common Stock | Because ARCA reported a net loss for the three months ended March 31, 2024 and 2023, all potentially dilutive shares of ARCA common stock have been excluded from the computation of the dilutive net loss per share for all periods presented. Such potentially dilutive shares of ARCA common stock consist of the following:
|  | March 31,
|  | 2024 |  | 2023
Potentially dilutive securities, excluded: |  |  |  |
Outstanding stock options |  | 645,845 |  | 664,857
Unvested restricted stock units |  | — |  | 91,000
|  | 645,845 |  | 755,857
| Because ARCA reported a net loss for the years ended December 31, 2023 and 2022, all potentially dilutive shares of ARCA common stock have been excluded from the computation of the dilutive net loss per share for all periods presented. Such potentially dilutive shares of ARCA common stock consist of the following:
|  | Years Ended December 31,
|  | 2023 |  | 2022
Potentially dilutive securities, excluded: |  |  |  |
Outstanding stock options |  | 616,707 |  | 704,960
Unvested restricted stock units |  | — |  | 91,000
|  | 616,707 |  | 795,960

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

X
- Definition Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
Name: | us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration