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Share-Based Payments | 9 Months Ended
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Sep. 30, 2024
Share-Based Payment Arrangement [Abstract] |
Share-Based Payments | Note 8: Share-Based Payments The Board of Directors has been authorized at the General Meeting of the Shareholders to grant restricted stock units (“RSU”), stock options plan (“SO”), and non-employee warrants (Bons de Souscription d’Actions or “BSA”). During the nine months ended September 30, 2024, the Company granted 534,000 stock options and 124,000 restricted stock units to employees. There have been no changes in the vesting conditions and method of valuation of the SO and RSUs from that disclosed in Note 12 to the consolidated financial statements included in the Annual Report. Change in Number of BSA/SO/RSU:
| Number of outstanding
BSA |  | SO |  | RSUs
Balance as of December 31, 2023 | 244,693 |  | 7,118,691 |  | 2,095,517
Granted during the period | — |  | 534,000 |  | 124,000
Forfeited during the period | — |  | (172,475) |  | (137,843)
Exercised/released during the period | — |  | — |  | (69,756)
Expired during the period | — |  | — |  | —
Balance as of September 30, 2024 | 244,693 |  | 7,480,216 |  | 2,011,918
Share-based payments expense reflected in the condensed consolidated statements of operations is as follows:
|  |  | Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2024 |  | 2023 |  | 2024 |  | 2023
Research & development | SO |  | (451) |  | (378) |  | (1,420) |  | (1,272)
| RSU |  | (275) |  | (85) |  | (772) |  | (614)
Sales & marketing | SO |  | (20) |  | (25) |  | (64) |  | (78)
| RSU |  | (9) |  | (8) |  | (27) |  | (25)
General & administrative | SO |  | (722) |  | (751) |  | (2,452) |  | (2,473)
| RSU |  | (113) |  | (106) |  | (338) |  | (337)
Total share-based compensation (expense) |  |  | (1,590) |  | (1,353) |  | (5,073) |  | (4,800)

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