XML 27 R21.htm IDEA: XBRL DOCUMENT v3.25.2

Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2025

Accounting Policies [Abstract]

Schedule of Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following (in thousands):

	June 30,				December 31,
	2025				2024
Australian research and development tax incentive	$	-			$	966
Prepaid insurance		196				426
Prepaid other		189				369
Other current assets		37				429
Other receivables		35				178
Prepaid clinical development		-				35
Total prepaid expenses and other current assets	$	457			$	2,403

Summary of Weighted-Average Number of Common Shares Used to Calculate Basic and Diluted Net (Loss) Income Per Share

The following table presents the weighted-average number of common shares used to calculate basic and diluted net (loss) income per share:

	Three Months Ended June 30,									Six Months Ended June 30,
	2025					2024				2025					2024
Weighted-average number of common shares used in calculating basic net (loss) income per share		35,719,317					35,292,035				35,653,455					35,273,394
Weighted average number of common shares used in calculating diluted net (loss) income per share		35,719,317					36,589,774				35,653,455					35,273,394
Anti-dilutive shares:
Common stock options		9,909,368					7,886,188				9,909,368					9,183,927
Common stock warrants		1,366,141					1,366,141				1,366,141					1,366,141
Potentially dilutive shares excluded from calculation due to antidilutive effect		11,275,509					9,252,329				11,275,509					10,550,068

X

- Definition

Schedule of prepaid expenses and other current assets.

+ References

No definition available.

+ Details

Name:	eq_ScheduleOfPrepaidExpensesAndOtherCurrentAssetsTableTextBlock
Namespace Prefix:	eq_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountingPoliciesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

+ Details

Name:	us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration