XML 213 R70.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Income Taxes - Narrative (Details) - USD ($) $ in Thousands |  | 12 Months Ended |  |  |
--- | --- | --- | --- | --- | ---
Feb. 22, 2022 | Dec. 31, 2023 | Dec. 31, 2022 | Sep. 15, 2022 | Dec. 31, 2021
Income Taxes [Line Items] |  |  |  |  |
U.S. federal corporate income tax rate (percent) |  | 21.00% |  |  |
Net operating loss carryforwards |  | $ 34,000 |  |  |
Operating loss carryforwards, subject to expiration |  | 88,200 |  |  |
Unrecognized tax benefits |  | 344 | $ 344 |  | $ 0
Proceeds from sale of NOLs, gross | $ 25,900 |  |  |  |
Proceeds from sale of NOLs | 2,200 |  |  |  |
Loss on sale of NOLs | 100 |  |  |  |
CEND |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |
Fair market value of tax NOLs |  | $ 36,100 |  |  |
Effective tax rate |  | 2.54% |  |  |
Limitation on NOL carryforwards |  | $ 917 |  |  |
New Jersey |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |
Proceeds from sale of NOLs, gross | $ 2,300 |  |  |  |
Federal |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |
Net operating loss carryforwards |  | 43,700 | 33,700 |  |
Federal | Research Tax Credit Carryforward |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |
Tax credit carryforward |  | 500 |  |  |
Federal | CEND |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |
Net operating loss carryforwards |  | 3,600 |  | $ 3,100 |
Operating loss carryforwards, post acquisition |  | 459 |  |  |
State | Research Tax Credit Carryforward |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |
Tax credit carryforward |  | 100 |  |  |
State | CEND |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |
Net operating loss carryforwards |  |  |  | $ 4,300 |
State | New Jersey |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |
Net operating loss carryforwards |  | 19,400 | 35,500 |  |
State | California |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |
Net operating loss carryforwards |  | 9,200 | 9,200 |  |
State | New York |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |
Net operating loss carryforwards |  | 1,900 | 1,900 |  |
Foreign Tax Authority | CEND |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |
Net operating loss carryforwards |  | $ 2,400 | $ 1,800 |  |

X
- Definition Fair Market Value of Tax NOLs + References No definition available. + Details
Name: | lsta_FairMarketValueOfTaxNOLs
Namespace Prefix: | lsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Limitation on Net Operating Loss Carryforwards + References No definition available. + Details
Name: | lsta_LimitationOnNetOperatingLossCarryforwards
Namespace Prefix: | lsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Loss On Sale Of Net Operating Losses + References No definition available. + Details
Name: | lsta_LossOnSaleOfNetOperatingLosses
Namespace Prefix: | lsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Operating Loss Carryforwards, Post Acquisition + References No definition available. + Details
Name: | lsta_OperatingLossCarryforwardsPostAcquisition
Namespace Prefix: | lsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Proceeds From Sale Of Net Operating Losses, NJEDA Program + References No definition available. + Details
Name: | lsta_ProceedsFromSaleOfNetOperatingLossesNJEDAProgram
Namespace Prefix: | lsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Proceeds From Sale Of Net Operating Losses, NJEDA Program, Gross + References No definition available. + Details
Name: | lsta_ProceedsFromSaleOfNetOperatingLossesNJEDAProgramGross
Namespace Prefix: | lsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards that are subject to expiration dates. + References No definition available. + Details
Name: | us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsSubjectToExpiration
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
Name: | us-gaap_EffectiveIncomeTaxRateContinuingOperations
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.Fact.4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-3 + Details
Name: | us-gaap_OperatingLossCarryforwards
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_OperatingLossCarryforwardsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of the tax credit carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-3 + Details
Name: | us-gaap_TaxCreditCarryforwardAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15A Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 10B -Publisher FASB -URI https://asc.fasb.org//1943274/2147482525/740-10-45-10B + Details
Name: | us-gaap_UnrecognizedTaxBenefits
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | dei_LegalEntityAxis=lsta_CENDMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityNameAxis=us-gaap_NewJerseyDivisionOfTaxationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_DomesticCountryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxCreditCarryforwardAxis=us-gaap_ResearchMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_StateAndLocalJurisdictionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityNameAxis=us-gaap_CaliforniaFranchiseTaxBoardMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityNameAxis=us-gaap_NewYorkStateDivisionOfTaxationAndFinanceMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_ForeignCountryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |