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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Taxes

Schedule of net loss components

​

​	​	​	​	​	​	​
​	​	Year Ended December 31,
​		2022			2021
Domestic	​	$	(21,384)	​	$	(10,910)
Foreign	​		(13)	​		(806)
Total	​	$	(21,397)	​	$	(11,716)

​

Schedule of reconciliation of the expected income tax (benefit)

​

​	​	​	​	​	​
​	​	Year Ended December 31,
​		2022		2021
Income tax computed at federal statutory rate		21.0	%	21.0	%
State taxes, net of federal benefit		(15.3)	%	4.1	%
Change in valuation allowance		12.0	%	(32.9)	%
R&D Credit		(15.1)	%	11.2	%
Interest expense		—	%	4.6	%
Non-deductible stock compensation		(1.7)	%	(5.8)	%
Fair value adjustments	​	—	%	(3.5)	%
Other		(0.9)	%	1.3	%
Effective income tax rate		—	%	—	%

​

Schedule of deferred tax assets and liabilities

​

​	​	​	​	​	​	​
​		Year Ended December 31,
​	​	2022		​	2021
Deferred tax assets:	​	​	​	​	​	​
Net operating loss carryforwards	​	$	8,194	​	$	13,238
Tax credit carryforwards	​		1,728	​		4,959
Equity-based compensation	​	​	307	​	​	545
Operating lease liabilities	​		178	​		—
Capitalized research expenditures	​	​	5,687	​	​	—
Deferred revenue	​	​	354	​	​	—
Other	​		165	​		316
Deferred tax assets	​		16,613	​		19,058
Less: valuation allowance	​		(16,435)	​		(19,045)
Deferred tax assets after valuation allowance	​		178	​		13
​	​	​	​	​	​	​
Deferred tax liabilities:	​			​
Property and equipment, net	​		(7)	​		(13)
Right-of-use assets, operating leases	​		(171)	​		—
Deferred tax liabilities	​		(178)	​		(13)
​	​	​	​	​	​	​
Net deferred tax assets	​	$	—	​	$	—

​

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
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