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INCOME TAX (Tables) | 12 Months Ended
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Dec. 31, 2022
INCOME TAX |
Schedule of company's net deferred tax | The income tax effects of temporary differences that give rise to significant portions of the deferred income tax assets and liabilities at December 31, 2022 and 2021, are presented below:
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021
Deferred tax assets: | ​ | ​ | ​ | ​ | ​ | ​
NOL carryforwards | ​ | $ | 30,421 | ​ | $ | 27,002
Fixed assets and intangibles | ​ |  | 2,371 | ​ |  | 2,306
Accruals | ​ |  | 815 | ​ |  | 108
Inventory | ​ |  | 76 | ​ |  | 229
Other | ​ |  | 87 | ​ |  | —
Capitalized R&D expenses | ​ |  | 4,613 | ​ |  | —
Stock-based compensation expense | ​ |  | 76 | ​ |  | 63
Total deferred income tax assets | ​ |  | 38,459 | ​ |  | 29,708
Deferred tax liabilities: | ​ |  |  | ​ |  |
Prepaid expenses | ​ |  | (101) | ​ |  | (78)
Total deferred income tax assets and liabilities | ​ |  | 38,358 | ​ |  | 29,630
Less: valuation allowance | ​ |  | (38,358) | ​ |  | (29,630)
Net deferred income tax assets and liabilities | ​ | $ | — | ​ | $ | —
Schedule of income tax provision | The income tax expenses (benefits) from continuing operations for the years ended December 31, 2022 and 2021, are summarized as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021
Federal: | ​ | ​ | ​ | ​ | ​ | ​
Current | ​ | $ | — | ​ | $ | —
Deferred | ​ |  | — | ​ |  | —
​ | ​ |  | — | ​ |  | —
State: | ​ | ​ | ​ | ​ | ​ | ​
Current | ​ |  | 9 | ​ |  | 3
Deferred | ​ |  | — | ​ |  | —
​ | ​ |  | 9 | ​ |  | 3
Total | ​ | $ | 9 | ​ | $ | 3
Schedule of reconciliation of the federal income tax rate to the company's effective tax rate | The provision for income taxes differs from income taxes computed at the federal statutory tax rates for the years ended December 31, 2022 and 2021, due to the following items:
​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021 |
Statutory rate |  | 21.0 | % | 21.0 | %
State and local taxes |  | 2.0 |  | 2.5 | ​
Change in valuation allowance |  | (19.0) |  | (20.0) | ​
Other |  | 1.0 |  | (0.1) | ​
Permanent differences |  | (5.0) |  | (3.4) | ​
​ |  | — | % | — | %
MedTech Acquisition Corp |
INCOME TAX |
Schedule of company's net deferred tax | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2022 | ​ | 2021
Deferred tax assets |  | ​ | ​ | ​ | ​ |
Net operating loss carryforward | ​ | $ | — | ​ | $ | 40,819
Organizational costs/start-up expenses | ​ | ​ | 1,160,666 | ​ |  | 606,383
Total deferred tax assets | ​ | ​ | 1,160,666 | ​ | ​ | 647,202
Valuation allowance | ​ | ​ | (1,160,666) | ​ |  | (647,202)
Deferred tax assets, net of allowance | ​ | $ | — | ​ | $ | —
Schedule of income tax provision | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | For the Year Ended December 31,
​ | ​ | 2022 |  | 2021
Federal | ​ | ​ | ​ | ​ | ​ | ​
Current | ​ | $ | 570,854 | ​ | $ | —
Deferred | ​ | ​ | (513,464) | ​ | ​ | (625,111)
State and Local | ​ | ​ | ​ | ​ | ​ | ​
Current | ​ | ​ | — | ​ | ​ | —
Deferred | ​ | ​ | — | ​ | ​ | —
Change in valuation allowance | ​ | ​ | 513,464 | ​ | ​ | 625,111
Income tax provision | ​ | $ | 570,854 | ​ | $ | —
Schedule of reconciliation of the federal income tax rate to the company's effective tax rate | ​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​ | December 31, |
​ |  | 2022 |  | 2021 |
Statutory federal income tax rate | ​ | 21.0 | % | 21.0 | %
State taxes, net of federal tax benefit | ​ | 0.0 | % | 0.0 | %
Change in fair value of warrant liabilities | ​ | (20.1) | % | (34.1) | %
Change in valuation allowance | ​ | 8.4 | % | 13.1 | %
Income tax provision | ​ | 9.3 | % | (0.0) | %

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 9 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 12 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
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