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Stock-based Compensation (Tables) | 12 Months Ended
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Dec. 31, 2023
Share-based Payment Arrangement [Abstract] |
Summary of Stock Option Transations | The following table summarizes the stock option transactions for the 2006 and 2023 Plans:
|  | Total Options |  |  |  | Weighted Average Exercise Price |  |  | Weighted Average Remaining Contractual Term (years) |  |  |  | Aggregate Intrinsic Value (in thousands) |
Outstanding at December 31, 2022 |  |  | 739,511 |  |  | $ |  | 6.94 |  |  |  | 7.36 |  |  | $ |  | 8,903 |
Assumed in the Merger |  |  | 310,431 |  |  |  |  | 76.72 |  |  |  |  |  |  |  |
Granted |  |  | 785,922 |  |  |  |  | 6.48 |  |  |  |  |  |  |  |
Cancelled |  |  | (96,594 | ) |  |  |  | 70.51 |  |  |  |  |  |  |  |
Outstanding at December 31, 2023 |  |  | 1,739,270 |  |  | $ |  | 15.71 |  |  |  | 6.99 |  |  | $ |  | 76 |
Vested and exercisable at December 31, 2023 |  |  | 940,098 |  |  | $ |  | 6.18 |  |  |  | 5.97 |  |  | $ |  | 76 |
Schedule of Assumptions Using Black-Scholes to Estimate Fair Value of the Stock Option Grants | The following is the range of underlying assumptions in Black-Scholes to determine the fair value of the stock option grants for the years ended December 31, 2023 and 2022:
|  | Year Ended December 31,
|  | 2023 |  |  | 2022
Risk free interest rate |  | 3.50%-3.56% |  |  | 2.80%-3.28%
Expected volatility |  | 75%-76% |  |  | 82%
Expected term (years) |  |  | 6.25 |  |  | 5.00-6.25
Expected dividend yield |  | 0% |  |  | 0%
Summary of Stock-Based Compensation Expense Recognized for Options and RSUs Granted | Stock-based compensation expense recognized for options and restricted stock units granted was as follows (in thousands):
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
Research and development |  | $ | 2,449 |  |  | $ | 499 |
General and administrative |  |  | 9,590 |  |  |  | 902 |
Total |  |  | 12,039 |  |  |  | 1,401 |
Statement of convertible preferred stock and stockholders' equity (deficit) |  |  |  |  |  |
Settlement of 2021 and 2020 accrued bonus and employee costs |  |  | — |  |  |  | 406 |
Total stock-based compensation expense |  | $ | 12,039 |  |  | $ | 1,807 |
Schedule of Common Stock Reserved for Future Issuance | Common stock reserved for future issuance consists of the following at December 31, 2023:
|  | December 31, |
|  | 2023 |
Common stock warrants |  |  | 276,437 |
Stock options issued and outstanding |  |  | 1,739,270 |
Shares available for issuance under the 2023 Plan |  |  | 394,309 |
Shares available under the 2023 ESPP |  |  | 65,000 |
Total |  |  | 2,475,016 |

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