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INCOME TAXES - SUMMARY OF COMPONENTS OF NET DEFERRED TAX ASSETS (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
INCOME TAXES |  |
NOL carryforwards | $ 16,199 | $ 11,781
Research credit carryforwards | 5,153 | 1,601
Capitalized R&D | 19,404 | 8,490
Stock based compensation | 1,929 | 923
Other | 1,117 | 790
Gross deferred tax assets | 43,802 | 23,585
Less: valuation allowance | (43,596) | (23,283)
Total deferred tax assets | 206 | 302
Other | (206) | (302)
Total deferred tax liabilities | $ (206) | (302)
Net deferred tax assets (liabilities) |  |

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