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Fair Value Measurement (Tables)

3 Months Ended

Mar. 31, 2023

Fair Value Measurement

Summary of category of assets or liabilities carried at fair value

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Total

Level 1

Level 2

Level 3

March 31, 2023

​

​

​

​

Assets

​

​

​

​

​

​

​

​

​

​

​

​

Cash equivalents:

​

​

​

​

​

​

​

​

​

​

​

​

Money market funds

​

$

100

​

$

100

​

$

—

​

$

—

Liabilities

​

​

​

​

​

​

​

​

​

​

​

​

Warrant liability – Series m-3 Preferred Stock

​

$

514

​

$

—

​

$

—

​

$

514

Warrant liability – Series S Preferred Stock

​

$

5,554

​

$

—

​

$

—

​

$

5,554

Derivative liability – Class A Common Stock warrants

​

$

467

​

$

—

​

$

—

​

$

467

2022 Convertible Notes

​

$

4,432

​

$

—

​

$

—

​

$

4,432

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Total

Level 1

Level 2

Level 3

December 31, 2022

​

​

​

​

Assets

​

​

​

​

​

​

​

​

​

​

​

​

Cash equivalents:

​

​

​

​

​

​

​

​

​

​

​

​

Money market funds

​

$

3,025

​

$

3,025

​

$

—

​

$

—

Liabilities

​

​

​

​

​

​

​

​

​

​

​

​

Warrant liability – Series m-3 Preferred Stock

​

$

1,282

​

$

—

​

$

—

​

$

1,282

Warrant liability – Series s Preferred Stock

​

$

8,729

​

$

—

​

$

—

​

$

8,729

Derivative liability – Class A Common Stock warrants

​

$

1,146

​

$

—

​

$

—

​

$

1,146

2022 Convertible Notes

​

$

8,152

​

$

—

​

$

—

​

$

8,152

​

Warrant and Derivative Liability

Fair Value Measurement

Summary of changes in the fair value of Company's Level 3 warrant and derivative liability

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​	​	​	​	​	​	​
​	​	March 31,		​	March 31,
​		2023			2022
Beginning Balance	​	$	11,157	​	$	30,566
Warrants exercised	​	​	—	​	​	(370)
Revaluation of Series m-3 and S Preferred Stock warrants	​	​	(4,622)	​	​	(7,522)
Ending Balance	​	$	6,535	​	$	22,674

​

Convertible Note Payable

Fair Value Measurement

Summary of changes in the fair value of Company's Level 3 warrant and derivative liability

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​	​	​	​	​	​	​
​		March 31,			March 31,
​	​	2023		​	2022
Beginning Balance	​	$	8,152	​	$	—
Notes converted	​		(4,174)	​		—
Interest accretion	​		497	​		—
Revaluation of 2022 Convertible Notes	​		(43)	​		—
Ending Balance	​	$	4,432	​	$	—

X

- Definition

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+ References

No definition available.

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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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- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, 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).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-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://www.xbrl.org/2003/role/disclosureRef
-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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