CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
ASSETS
Cash and cash equivalents	$ 19,509	$ 22,593
Marketable securities	16,347	27,942
Prepaid and other current assets	1,836	3,389
Total current assets	37,692	53,924
Property and equipment, net	96	175
Acquired license - intangible, net	210	263
Other assets	201	332
Total assets	38,199	54,694
Liabilities
Accounts payable	556	2,421
Accrued liabilities	4,135	4,169
Total current liabilities	4,691	6,590
Other long-term liabilities	72	210
Total liabilities	4,763	6,800
Commitments and Contingencies (Note 13)
Stockholders' Equity
Common stock, $0.001 par value, authorized 500,000,000 shares; issued 8,320,338 and 8,150,635 shares at September 30, 2024 and December 31, 2023, respectively; and outstanding, 8,319,600 and 8,149,897 shares at September 30, 2024 and December 31, 2023, respectively	8	8
Additional paid-in capital	577,878	576,971
Treasury stock, at cost; 738 shares at September 30, 2024 and December 31, 2023	(708)	(708)
Accumulated deficit	(543,456)	(528,081)
Accumulated other comprehensive loss	(32)	(42)
Total Lisata Therapeutics, Inc. stockholders' equity	33,690	48,148
Non-controlling interests	(254)	(254)
Total equity	33,436	47,894
Total liabilities, non-controlling interests and stockholders' equity	$ 38,199	$ 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).