XML 33 R23.htm IDEA: XBRL DOCUMENT v3.23.3

General (Tables)

9 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

Schedule of Error Corrections and Prior Period Adjustments

The impact of the revision on the Company’s financial statements for the three and nine months ended September 30, 2022 is reflected in the following table:

(In thousands)			As previously reported						Adjustment						As revised
Balance Sheet for September 30, 2022 (unaudited)
Additional paid-in capital			$	442,066					$	1,671					$	443,737
Accumulated deficit			$	(447,341)					$	(1,671)					$	(449,012)
Consolidated Statement of Operations and Comprehensive Loss for the three months ended September 30, 2022 (unaudited)
Research and development expenses			$	3,953					$	112					$	4,065
Selling, general and administrative expenses			4,519						260						4,779
Total operating expenses			8,472						372						8,844
Operating loss			(7,801)						(372)						(8,173)
Net loss			(8,505)						(372)						(8,877)
Total other comprehensive loss			(8,551)						(372)						(8,923)
Basic and diluted loss per common share			$	(0.92)					$	(0.04)					$	(0.96)
Consolidated Statement of Operations and Comprehensive Loss for the nine months September 30, 2022 (unaudited)
Research and development expenses			$	13,649					$	503					$	14,152
Selling, general and administrative expenses			12,309						1,168						13,477
Total operating expenses			25,958						1,671						27,629
Operating loss			(24,327)						(1,671)						(25,998)
Net loss			(26,365)						(1,671)						(28,036)
Total other comprehensive loss			(26,447)						(1,671)						(28,118)
Basic and diluted loss per common share			$	(3.09)					$	(0.20)					$	(3.29)
Consolidated statement of Stockholders’ Equity (Deficit) for the three months ended September 30, 2022 (unaudited)
Compensation expense for issuance of stock options			$	1,255					$	372					$	1,627
Net loss			$	(8,505)					$	(372)					$	(8,877)
Consolidated statement of Stockholders’ Equity (Deficit) for the nine months ended September 30, 2022 (unaudited)
Compensation expense for issuance of stock options			$	4,345					$	1,671					$	6,016
Net loss			$	(26,365)					$	(1,671)					$	(28,036)
Consolidated Statement of Cash Flows for the nine months ended September 30, 2022 (unaudited)
Net loss			$	(26,365)					$	(1,671)					$	(28,036)
Stock option compensation expense			$	4,345					$	1,671					$	6,016

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountingPoliciesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-8

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-7

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-9

+ Details

Name:	us-gaap_ScheduleOfErrorCorrectionsAndPriorPeriodAdjustmentsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration