Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
ASSETS
Cash and cash equivalents	$ 31,478	$ 24,647
Marketable securities	44,052	70,323
Prepaid and other current assets	1,760	1,212
Total current assets	77,290	96,182
Property and equipment, net	299	62
Finite-Lived Intangible Assets, Net	352	0
Other assets	588	764
Total assets	78,529	97,008
Liabilities
Accounts payable	974	1,934
Accrued liabilities	5,417	2,589
Total current liabilities	6,391	4,523
Other long-term liabilities	367	485
Total liabilities	6,758	5,008
Commitments and Contingencies (Note 13)
Stockholders' Equity
Preferred stock, authorized, 20,000,000 shares Series B convertible redeemable preferred stock liquidation value, 0.000067 share of common stock, $0.01 par value; 825,000 shares designated; issued and outstanding, 10,000 shares at September 30, 2022 and December 31, 2021, respectively	0	0
Common stock, $0.001 par value, authorized 33,333,333 shares; issued 7,863,340 and 3,986,719 shares at September 30, 2022 and December 31, 2021, respectively; and outstanding, 7,862,602 and 3,985,981 shares at September 30, 2022 and December 31, 2021, respectively	8	4
Additional paid-in capital	574,066	546,044
Treasury stock, at cost; 738 shares at September 30, 2022 and December 31, 2021	(708)	(708)
Accumulated deficit	(501,251)	(453,016)
Accumulated other comprehensive loss	(90)	(70)
Total Lisata Therapeutics, Inc. stockholders' equity	72,025	92,254
Non-controlling interests	(254)	(254)
Total stockholders' equity	71,771	92,000
Total liabilities, non-controlling interests and stockholders' equity	$ 78,529	$ 97,008

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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- Definition

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).