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Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2023

Fair Value Measurements

Schedule of liabilities measured at fair value on a recurring basis

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March 31, 2023

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Level 1

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Level 2

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Level 3

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Total

Financial liabilities:

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Private placement warrants

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$

—

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$

1,537

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$

—

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$

1,537

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December 31, 2022

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Level 1

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Level 2

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Level 3

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Total

Financial liabilities:

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Note payable

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$

—

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$

—

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$

7,756

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$

7,756

Research and development license consideration

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$

—

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$

—

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$

2,634

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$

2,634

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Schedule of changes in the estimated fair value

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​	​	​	​
​		For the Three
​	​	Months Ended
​	​	March 31, 2023
Balance at December 31, 2022	​	$	7,756
Remeasurement of the Note to settlement value upon the Closing of the Business Combination	​		2,244
Settlement of the Note	​		(10,000)
Balance at March 31, 2023	​	$	—

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​	​	​	​
​		For the Three
​	​	Months Ended
​	​	March 31, 2023
Balance at December 31, 2022	​	$	2,634
Remeasurement of the liability to settlement value upon the Closing of the Business Combination	​		1,854
Settlement of the liability	​		(4,488)
Balance at March 31, 2023	​	$	—

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​	​	​	​
​		For the Three
​	​	Months Ended
​	​	March 31, 2023
Balance at December 31, 2022	​	$	—
Assumption of private placement warrants	​		1,714
Change in fair value	​		(177)
Balance at March 31, 2023	​	$	1,537

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- References

No definition available.

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- Definition

Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

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- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19279-110258

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