CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
ASSETS
Cash and cash equivalents	$ 28,293	$ 22,593
Marketable securities	9,969	27,942
Prepaid and other current assets	3,716	3,389
Total current assets	41,978	53,924
Property and equipment, net	119	175
Acquired license - intangible, net	228	263
Other assets	246	332
Total assets	42,571	54,694
Liabilities
Accounts payable	728	2,421
Accrued liabilities	3,729	4,169
Total current liabilities	4,457	6,590
Other long-term liabilities	119	210
Total liabilities	4,576	6,800
Commitments and Contingencies (Note 13)
Stockholders' Equity
Common stock, $0.001 par value, authorized 500,000,000 shares; issued 8,321,799 and 8,150,635 shares at June 30, 2024 and December 31, 2023, respectively; and outstanding, 8,321,061 and 8,149,897 shares at June 30, 2024 and December 31, 2023, respectively	8	8
Additional paid-in capital	577,552	576,971
Treasury stock, at cost; 738 shares at June 30, 2024 and December 31, 2023	(708)	(708)
Accumulated deficit	(538,526)	(528,081)
Accumulated other comprehensive loss	(77)	(42)
Total Lisata Therapeutics, Inc. stockholders' equity	38,249	48,148
Non-controlling interests	(254)	(254)
Total equity	37,995	47,894
Total liabilities, non-controlling interests and stockholders' equity	$ 42,571	$ 54,694

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).