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Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

Schedule of Potentially Dilutive Securities not Included in Calculation of Diluted Net Loss Per Share

The table below provides potentially dilutive securities not included in the calculation of the diluted net loss per share because to do so would be anti-dilutive (in common stock equivalent shares):

			Three and nine months ended September 30,
			2024						2023
2027 Notes			12,321,900						12,321,900
Shares issuable upon exercise of stock options			35,095,400						18,358,583
Shares issuable upon exercise of Equity Option granted to Chiesi			22,433,809						—
Shares issuable upon exercise of warrants			32,467,360						32,467,360
Non-vested shares under restricted stock grants			—						431,531
Total potentially dilutive securities			102,318,469						63,579,374

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- 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

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