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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

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- References

No definition available.

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- 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

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