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Share-based Compensation (Tables)

12 Months Ended

Dec. 31, 2022

Share-Based Payment Arrangement [Abstract]

Stock Option Activity

A summary of activity for the year ended December 31, 2022 is as follows:

		Options				Weighted Average  Exercise Price				Weighted Average Remaining Contractual Term (years)				Aggregate Intrinsic Value
Balance as of December 31, 2021			1,170,890			$	5.01				9.00
Granted			13,000			$	0.53
Cancelled/forfeited			(8,874	)		$	60.08
Balance as of December 31, 2022			1,175,016			$	4.54				8.00			$	-
Vested and expected to vest at December 31, 2022			1,135,664			$	4.57				8.00			$	-
Exercisable at December 31, 2022			671,892			$	6.11				7.84			$	-

Weighted-average Assumptions

The fair value of each option awarded during the years ended December 31, 2022 and 2021 was estimated on the date of grant using the Black-Scholes-Merton option valuation model based on the following weighted-average assumptions:

		December 31, 2022				December 31, 2021
Expected term		6.0 years				6.0 years
Risk-free interest rate			2.83	%			1.00	%
Expected volatility			123.4	%			127.0	%
Dividends			0	%			0	%
Resulting fair value		$	0.47			$	2.23

Summary of Share-Based Compensation Recognized

The following table summarizes share-based compensation recognized during the years ended December 31, 2022 and 2021 in the statement of operations and comprehensive loss:

		Years ended December 31,
		2022				2021
Research and development		$	87			$	75
General and administrative			519				531
Total share-based compensation		$	606			$	606

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Tabular disclosure of cost recognized for award under share-based payment arrangement by plan. Includes, but is not limited to, related tax benefit.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
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Tabular disclosure of activity for award under share-based payment arrangement. Includes, but is not limited to, outstanding award at beginning and end of year, granted, exercised, forfeited, and weighted-average grant date fair value.

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-Section 50
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Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

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