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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Income Tax Provision

The Company’s income tax provision for the years ended December 31, 2023 and 2022, consists of the following (in thousands):

Current

		December 31,
		2023				2022
Federal		$	—			$	—
Foreign			110				47
State			—				—
Provision (benefit) for income taxes		$	110			$	47

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,
		2023				2022
Deferred tax assets:
Net operating loss carryforwards		$	60,753			$	52,616
Deferred compensation			5,547				3,974
Research and development expenses			4,566				1,743
Research and development credits			2,357				1,918
Disallowed interest expense carryover			830				444
Operating lease liability			388				436
Provision for bad debt			310				398
Other			285				144
Gross deferred tax assets			75,036				61,673
Less: Valuation allowance			(74,655	)			(61,251	)
Deferred tax assets, net of valuation allowance			381				422
Operating lease right-of-use assets			(381	)			(422	)
Deferred tax liabilities:			(381	)			(422	)
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,
		2023				2022
Tax at statutory federal rate			21	%			21	%
State tax, net of federal benefit			5	%			5	%
Research and development credit			2	%			1	%
Change in valuation allowance			(25	)%			(26	)%
Other			(3	)%			(1	)%
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,
		2023				2022
Unrecognized tax benefits at the beginning of the year		$	741			$	580
Additions based on tax positions related to the current year			162				161
Additions for tax positions of prior years			—				—
Unrecognized tax benefits at the end of the year		$	903			$	741

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