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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Reconciliation on Income Taxes Amount Computed by Applying Statutory Federal Income Tax Rate to Net Loss | A reconciliation on income taxes to the amount computed by applying the statutory federal income tax rate to the net loss is summarized as follows (in thousands):
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |
Income tax benefit at statutory rates |  | $ | (23,906 | ) |  | $ | (18,076 | )
State income tax, net of federal benefit |  |  | (1,566 | ) |  |  | (1,005 | )
Permanent items |  |  | 1,891 |  |  |  | 592 |
Research and development credits |  |  | (3,426 | ) |  |  | (1,661 | )
Other |  |  | — |  |  |  | (515 | )
Change in valuation allowance |  |  | 27,007 |  |  |  | 20,665 |
Income tax expense |  | $ | — |  |  | $ | — |
Significant Components of Deferred Tax Assets | Significant components of the Company’s deferred tax assets are shown below (in thousands):
|  | December 31, |
|  | 2022 |  |  | 2021 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carry forwards |  | $ | 36,732 |  |  | $ | 33,767 |
Depreciation and amortization |  |  | 316 |  |  |  | 268 |
Research and development credits |  |  | 11,999 |  |  |  | 6,984 |
Share-based compensation |  |  | 3,552 |  |  |  | 2,245 |
Accrued expenses |  |  | 1,367 |  |  |  | 1,189 |
Lease liability |  |  | 19,062 |  |  |  | 2,616 |
Other, net |  |  | 35 |  |  |  | 34 |
Section 174 Capitalized R&D |  |  | 17,352 |  |  |  | — |
Total deferred tax assets |  |  | 90,415 |  |  |  | 47,103 |
Valuation allowance for deferred tax assets |  |  | (71,368 | ) |  |  | (44,361 | )
Deferred tax assets, net of valuation allowance |  |  | 19,047 |  |  |  | 2,742 |
Deferred tax liabilities: |  |  |  |  |  |
Right-of-use asset |  |  | (18,089 | ) |  |  | (2,471 | )
Depreciation and amortization |  |  | (958 | ) |  |  | (271 | )
Net deferred tax assets |  | $ | — |  |  | $ | — |
Summary of Changes in Gross Unrecognized Tax Benefits | The following table summarizes the changes in the Company’s gross unrecognized tax benefits (in thousands):
|  | December 31, |
|  | 2022 |  |  | 2021 |
Balance at the beginning of the year |  | $ | 1,359 |  |  | $ | 777 |
Increases (decreases) related to tax positions taken in prior years |  |  | (43 | ) |  |  | (281 | )
Increases related to tax positions taken in current year |  |  | 1,023 |  |  |  | 863 |
Balance at the end of the year |  | $ | 2,339 |  |  | $ | 1,359 |

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