XML 41 R22.htm IDEA: XBRL DOCUMENT
v3.24.1.1.u2

Description of Business, Basis of Presentation, Going Concern and Restatement of Financial Statement (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2023
Accounting Policies [Abstract] |
Schedule of Error Corrections and Prior Period Adjustments | The following table illustrates the effects of the error corrections on the balance sheet:
As of June 30, 2023 | Previously Reported | Adjustments | Restated
ASSETS |  |  |
Total current assets | $ | 3,664 |  | $ | — |  | $ | 3,664 |
Property and equipment, net | 1,796 |  | — |  | 1,796 |
Right-of-use asset | 6,893 |  | — |  | 6,893 |
Investment in convertible notes receivable | — |  | 2,000 |  | 2,000 |
Other noncurrent assets | 5,202 |  | (2,000) |  | 3,202 |
Total assets | $ | 17,555 |  | $ | — |  | $ | 17,555 |
LIABILITIES AND STOCKHOLDERS’ EQUITY |  |  |
Total liabilities | 7,850 |  | — |  | 7,850 |
Contingencies (Note 11) |  |  |
Stockholders’ equity: |  |  |
Preferred stock, $0.0001 par value per share; 10,000,000 shares authorized, no shares issued and outstanding, June 30, 2023 and December 31, 2022 | — |  | — |  | — |
Common stock, $0.0001 par value per share; 200,000,000 shares authorized, 8,648,307 issued and outstanding, June 30, 2023; 4,965,901 issued and outstanding, December 31, 2022 | 1 |  | — |  | 1 |
Additional paid-in capital | 192,524 |  | — |  | 192,524 |
Accumulated deficit | (182,820) |  | — |  | (182,820) |
Total stockholders’ equity | 9,705 |  | — |  | 9,705 |
Total liabilities and stockholders’ equity | $ | 17,555 |  | $ | — |  | $ | 17,555 |
The following table illustrates the effects of the error corrections to operating expenses:
For the three months ended June 30, 2023 | Previously Reported | Adjustments | Restated
Research and development expense | $ | 921 |  | $ | (921) |  | $ | — |
General and administrative expense | 4,721 |  | 921 |  | 5,642 |
Total operating expenses | $ | 5,642 |  | $ | — |  | $ | 5,642 |
For the six months ended June 30, 2023 | Previously Reported | Adjustments | Restated
Research and development expense | $ | 2,902 |  | $ | (1,479) |  | $ | 1,423 |
General and administrative expense | 7,279 |  | 1,479 |  | 8,758 |
Total operating expenses | $ | 10,181 |  | $ | — |  | $ | 10,181 |

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9 + Details
Name: | us-gaap_ScheduleOfErrorCorrectionsAndPriorPeriodAdjustmentsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration