v3.22.4

Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Domestic and Foreign Components of Income (Loss) | The domestic and foreign components of income (loss) from continuing operations are as follows:
| Year Ended December 31,
| 2022 |  | 2021
Domestic | $ | (131,237,000) |  |  | $ | (78,356,000) |
Foreign | 525,000 |  |  | 204,000 |
Loss before provision for income taxes | $ | (130,712,000) |  |  | $ | (78,152,000) |
Schedule of Provision for Domestic and Foreign Income Taxes | The provision for domestic and foreign income taxes is as follows:
| Year Ended December 31,
| 2022 |  | 2021
Current: |  |  |
Federal | $ | — |  |  | $ | — |
Foreign | 123,000 |  |  | 39,000 |
State and local | 1,000 |  |  | 21,000 |
Total current income tax provision (benefit) | $ | 124,000 |  |  | $ | 60,000 |
Deferred: |  |  |
Federal | $ | (277,000) |  |  | $ | (4,055,000) |
Foreign | — |  |  | — |
State and local | 2,037,000 |  |  | (1,722,000) |
Total deferred income tax provision (benefit) | 1,760,000 |  |  | (5,777,000) |
Income tax provision (benefit) | $ | 1,884,000 |  |  | $ | (5,717,000) |
Schedule of Effective Income Tax Rate Reconciliation | Reconciliations of the income tax computed at the federal statutory tax rate to the expense for income taxes are as follows:
| Year Ended December 31,
| 2022 |  | 2021
Income taxes at statutory rate | $ | (27,447,000) |  |  | $ | (16,413,000) |
State income taxes, net of federal benefits | (1,321,000) |  |  | (2,030,000) |
Change in valuation allowance | 27,342,000 |  |  | 12,879,000 |
Stock-based compensation | 1,345,000 |  |  | 581,000 |
Section 162(m) | 2,447,000 |  |  | 966,000 |
Other permanent differences | 434,000 |  |  | 149,000 |
Research credits | (1,733,000) |  |  | (938,000) |
Other | 817,000 |  |  | (911,000) |
Income tax expense (benefit) | $ | 1,884,000 |  |  | $ | (5,717,000) |
Schedule of Deferred Tax Assets | Significant components of the Company’s deferred tax assets at December 31, 2022 and 2021 are as follows:
| December 31,
| 2022 |  | 2021
Deferred tax assets: |  |  |
Net operating loss carryforwards | $ | 109,612,000 |  |  | $ | 81,399,000 |
Research and development credits | 9,816,000 |  |  | 6,911,000 |
Stock-based compensation | 1,639,000 |  |  | 849,000 |
ASC 842 - lease liability | 2,599,000 |  |  | 2,517,000 |
UNICAP | 1,049,000 |  |  | 481,000 |
Other | 1,944,000 |  |  | 976,000 |
Total gross | 126,659,000 |  |  | 93,133,000 |
Deferred tax liabilities: |  |  |
Amortization | (2,202,000) |  |  | (7,478,000) |
ASC 842 - ROU asset | (2,441,000) |  |  | (2,504,000) |
Less: valuation allowance | (122,016,000) |  |  | (83,151,000) |
Deferred tax assets, net of valuation allowance | $ | — |  |  | $ | — |
Schedule of Unrecognized Tax Benefits | Reconciliations of the beginning and ending amount of unrecognized tax benefits, excluding interest and penalties, are as follows:
| December 31,
| 2022 |  | 2021
Balance at beginning of the year | $ | 5,119,000 |  |  | $ | 4,201,000 |
Additions/(reductions) for tax positions - prior year | 903,000 |  |  | 231,000 |
Increase related to current year positions | 1,259,000 |  |  | 687,000 |
Balance at the end of the year | $ | 7,281,000 |  |  | $ | 5,119,000 |

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