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Stock-based Compensation (Tables)

3 Months Ended

Mar. 31, 2024

Share-based Payment Arrangement [Abstract]

Summary of Stock Option Transations

The following table summarizes the stock option transactions for the 2023 Plan:

		Total Options					Weighted Average Exercise Price				Weighted Average Remaining Contractual Term (years)					Aggregate Intrinsic Value (in thousands)
Outstanding at December 31, 2023			1,739,270			$		15.71				6.99			$		76
Granted			595,250					4.16				10					—
Cancelled			(223,308	)				76.63				—					—
Outstanding at March 31, 2024			2,111,212			$		6.01				8.34			$		790
Vested and exercisable at March 31, 2024			883,869			$		7.18				6.90			$		356

Schedule of Assumptions Using Black-Scholes to Estimate Fair Value of the stock option grants

The following are the underlying assumptions in Black-Scholes to determine the fair value of the stock option grants for the three months ended March 31, 2024 and 2023:

		Three Months Ended March 31,
		2024		2023
Risk free interest rate		2.94%		3.56%
Expected volatility		89%		75%
Expected term (years)		6.25		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):

		Three Months Ended March 31,
		2024				2023
Research and development		$	171			$	2,080
General and administrative			243				9,046
Total stock-based compensation expense		$	414			$	11,126

Schedule of Common Stock Reserved for Future issuance

Common stock reserved for future issuance consists of the following at March 31, 2024:

		March 31,
		2024
Common stock warrants			6,026,552
Stock options issued and outstanding			2,111,212
Shares available for issuance under the 2023 Plan			91,516
Shares available under the 2023 ESPP			122,545
Total			8,351,825

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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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-SubTopic 10
-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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