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FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Mar. 31, 2025

Fair Value Disclosures [Abstract]

SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS

The following table provides a summary of financial assets measured at fair value on a recurring and non-recurring basis (in thousands):

SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS 

Description		Fair Value at March 31, 2025				Level 1				Level 2				Level 3
Recurring Assets
Cash equivalents
Money market funds		$	9,554			$	9,554			$	—			$	—
Money market deposit account			5,145				5,145				—				—
Short-term investments
U.S. treasury securities			35,436				35,436				—				—
U.S. federal agency securities			32,783				—				32,783				—
Total assets measured at fair value		$	82,918			$	50,135			$	32,783			$	—
Liabilities
Warrant liabilities		$	24,769			$	—			$	—			$	24,769
Total liabilities measured at fair value		$	24,769			$	—			$	—			$	24,769

Description		Fair Value at December 31, 2024				Level 1				Level 2				Level 3
Recurring Assets
Cash equivalents
Money market funds		$	17,627			$	17,627			$	—			$	—
Money market deposit account			5,109				5,109				—				—
Short-term investments
U.S. treasury securities			23,968				23,968				—				—
U.S. federal agency securities			40,375				—				40,375				—
Certificates of deposit			10,020				—				10,020				—
Total assets measured at fair value		$	97,099			$	46,704			$	50,395			$	—
Liabilities
Warrant liabilities		$	32,014			$	—			$	—			$	32,014
Total liabilities measured at fair value		$	32,014			$	—			$	—			$	32,014

SCHEDULE OF OUTSTANDING WARRANT LIABILITIES

As of March 31, 2025 and December 31, 2024, the Company had the following outstanding warrant liabilities:

SCHEDULE OF OUTSTANDING WARRANT LIABILITIES 

		March 31, 2025				December 31, 2024
Warrants issued as part of the 2021 public offering, expiration date December 2026, exercise price of $9.75 per share			1,788,000				1,788,000
Warrants issued as part of the 2022 Private Placement Offering, expiration date November 2027, exercise price $4.75 per share			7,609,879				7,609,879
Warrants issued as part of the 2024 Loan Agreement, expiration date January 2029, exercise price $4.07 per share			589,681				589,681
Outstanding warrant liabilities			7,609,879				7,609,879

SCHEDULE OF ACTIVITY OF WARRANT LIABILITIES

The following table provides a summary of the activity on the warrant liabilities (in thousands):

SCHEDULE OF ACTIVITY OF WARRANT LIABILITIES 

Warrant liabilities as of December 31, 2024		$	32,014
Gain recognized in earnings from change in fair value			(7,245	)
Warrant liabilities as of March 31, 2025		$	24,769

SCHEDULE OF ESTIMATE FAIR VALUE OF WARRANTS

The following table outlines the key inputs for the Black-Scholes option-pricing model:

SCHEDULE OF ESTIMATE FAIR VALUE OF WARRANTS 

		March 31, 2025				December 31, 2024
Common share price			$4.76				$5.57
Expected term (years)			1.71 – 3.78				1.96 – 4.02
Risk-free interest rate (%)			3.81% – 3.85%				4.16% – 4.24%
Volatility (%)			89.60% - 100.00%				92.64% - 100.00%
Expected dividend yield (%)			0%				0%

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Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 103
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-103

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 2
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

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Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

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