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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Reconciliation of Federal Statutory Rate to Effective Tax Rate | The following table presents a reconciliation of the federal statutory rate of 21.0% to our effective tax rate for the periods presented:
|  | Year ended December 31, |
|  | 2021 |  |  | 2020 |
U.S. federal tax benefit at statutory rate |  |  | 21.0 | % |  |  | 21.0 | %
State income taxes, net of federal benefit |  |  | 11.8 | % |  |  | 3.5 | %
Non-deductible expenses and other |  |  | (0.3 | )% |  |  | 0.3 | %
Stock-based compensation |  |  | (1.1 | )% |  |  | (1.5 | )%
Research and development credits |  |  | 1.2 | % |  |  | 2.5 | %
Transaction cost |  |  | 3.9 | % |  |  | — | %
Foreign rate differential |  |  | (3.1 | )% |  |  | (4.3 | )%
Change in valuation allowance, net |  |  | (33.4 | )% |  |  | (21.5 | )%
Effective tax rate |  |  | — | % |  |  | — | %
Schedule of Deferred Tax Assets | The Company did not have deferred tax liabilities as of December 31, 2021 and 2020. Significant components of the Company’s deferred tax assets are presented below:
|  | Year ended December 31, |
|  | 2021 |  |  | 2020 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 41,856 |  |  | $ | 17,011 |
Research and development credit carryforward |  |  | 4,545 |  |  |  | 2,810 |
Stock-based compensation |  |  | 1,040 |  |  |  | 51 |
Property and equipment |  |  | 178 |  |  |  | 40 |
Other accruals |  |  | 734 |  |  |  | 464 |
Gross deferred tax assets |  |  | 48,353 |  |  |  | 20,376 |
Valuation allowance |  |  | (48,353 | ) |  |  | (20,376 | )
Total deferred tax assets—net |  | $ | — |  |  | $ | — |
Reconciliation of Unrecognized Tax Benefits | Unrecognized Tax Benefits —The following is a tabular reconciliation of the total amounts of unrecognized tax benefits:
|  | Year ended December 31, |
|  | 2021 |  |  | 2020 |
Unrecognized tax benefits as of the beginning of the year |  | $ | 1,210 |  |  | $ | 938 |
Increases (decreases) related to prior year tax provisions |  |  | 40 |  |  |  | (14 | )
Increase related to current year tax provisions |  |  | 431 |  |  |  | 286 |
Unrecognized tax benefits as of the end of the year |  | $ | 1,681 |  |  | $ | 1,210 |

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