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Technology Transfer Agreement | 3 Months Ended
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Mar. 31, 2024
Technology Transfer Agreement [Abstract] |
Technology Transfer Agreement | Technology Transfer Agreement Impilo Therapeutics In July 2023, the Company entered into a technology transfer agreement with Impilo Therapeutics (“Impilo”) under which the Company transferred its rights to its tumor penetrating nanocomplex (TPN) platform to Impilo. As consideration for the technology transfer, Impilo issued a total of 766,000 shares of its pre-seed preferred stock to the Company. On October 3, 2023 in connection with the Sanford Burnham Prebys license agreement (Note 15) Impilo cancelled the original stock certificate for 766,000 shares and reissued 574,500 shares of its pre-seed preferred stock to the Company. On March 15, 2024, the Company purchased a Simple Agreement for Future Equity ("SAFE") from Impilo for $100,000. As of March 31, 2024 and December 31, 2023 the Company owned 38.6% of Impilo. This investment was expensed under the equity method of accounting for the three months ended March 31, 2024 in other expense,net in the accompanying statement of operations. The SAFE has a valuation cap of $30.0 million and an 80% discount rate.

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