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Fair Value Measurement (Tables)

3 Months Ended

Mar. 31, 2024

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, 2024

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​

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​

Assets

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​

​

​

​

​

​

​

​

​

​

​

Cash equivalents:

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​

​

​

​

​

​

​

​

​

​

​

Money market funds

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$

1,107

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$

1,107

​

$

—

​

$

—

Liabilities

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Warrant liability – Series m-3 Preferred Stock

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$

212

​

$

—

​

$

—

​

$

212

Warrant liability – Series S Preferred Stock

​

$

5,086

​

$

—

​

$

—

​

$

5,086

Derivative liability – Class A Common Stock warrants

​

$

179

​

$

—

​

$

—

​

$

179

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​

​

​

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​

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​

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Total

Level 1

Level 2

Level 3

December 31, 2023

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​

​

​

Assets

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​

​

​

​

​

​

​

​

​

​

​

Cash equivalents:

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​

​

​

​

​

​

​

​

​

​

​

Money market funds

​

$

1,104

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$

1,104

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$

—

​

$

—

Liabilities

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​

​

​

​

​

​

​

​

​

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Warrant liability – Series m-3 Preferred Stock

​

$

284

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$

—

​

$

—

​

$

284

Warrant liability – Series s Preferred Stock

​

$

5,692

​

$

—

​

$

—

​

$

5,692

Derivative liability – Class A Common Stock warrants

​

$

271

​

$

—

​

$

—

​

$

271

Warrant and derivative liabilities

Fair Value Measurement

Summary of changes in the fair value of Company's Level 3 warrant and convertible note liabilities

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​	​	​	​	​	​	​
​	​	March 31,		​	March 31,
​		2024			2023
Beginning Balance	​	$	6,247	​	$	11,157
Revaluation of Series m-3, S Preferred Stock warrants and derivative liability	​	​	(770)	​	​	(4,622)
Ending Balance	​	$	5,477	​	$	6,535

Convertible Note Liabilities

Fair Value Measurement

Summary of changes in the fair value of Company's Level 3 warrant and convertible note liabilities

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​	​	​	​	​	​	​
​		March 31,			March 31,
​	​	2024		​	2023
Beginning Balance	​	$	—	​	$	8,152
Notes converted	​		—	​		(4,174)
Interest accretion	​		—	​		497
Revaluation of 2022 Convertible Notes	​		—	​		(43)
Ending Balance	​	$	—	​	$	4,432

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- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ 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
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-SubTopic 10
-Topic 820
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-3

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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
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

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