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Stock-based Compensation (Tables)

12 Months Ended

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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Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

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Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

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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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