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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Income Tax Provision

The Company’s income tax provision for the years ended December 31, 2022 and 2021, consists of the following (in thousands):

Current

		December 31,
		2022				2021
Federal		$	—			$	—
Foreign			47				16
State			—				172
Provision (benefit) for income taxes		$	47			$	188

Schedule of Tax Effects of Temporary Differences and Deferred Tax Assets and Liabilities

The income tax effect of temporary differences that give rise to deferred tax assets and (liabilities) consist of the following (in thousands):

		December 31,
		2022				2021
Deferred tax assets:
Net operating loss carryforwards		$	52,616			$	35,186
Deferred compensation			3,974				1,812
Research and development credits			1,918				1,497
Research and development expenses			1,743				—
Disallowed interest expense carryover			444				—
Operating lease liability			436				405
Provision for bad debt			398				163
Other			144				132
Gross deferred tax assets			61,673				39,195
Less: Valuation allowance			(61,251	)			(38,804	)
Deferred tax assets, net of valuation allowance			422				391
Operating lease right-of-use assets			(422	)			(391	)
Deferred tax liabilities:			(422	)			(391	)
Net deferred tax assets		$	—			$	—

Summery statutory federal income tax rate

The reconciliation of the statutory federal income tax rate to the Company’s effective tax rate is as follows (in thousands):

		December 31,
		2022				2021
Tax at statutory federal rate			21	%			21	%
State tax, net of federal benefit			5	%			5	%
Research and development credit			1	%			1	%
Change in valuation allowance			(26	)%			(24	)%
Other			(1	)%			(3	)%
Effective tax rate			—				—

Schedule of Unrecognized Tax Benefits Roll Forward

The following table summarizes the activity related to the unrecognized tax benefits (in thousands):

		December 31,
		2022				2021
Unrecognized tax benefits at the beginning of the year		$	580			$	417
Additions based on tax positions related to the current year			161				163
Additions for tax positions of prior years			—				—
Unrecognized tax benefits at the end of the year		$	741			$	580

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