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Note 4 - Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2022

Notes Tables

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

						Fair Value Measurements Using
						Quoted Prices in
		Balance at				Active Markets				Significant Other				Significant Unobservable
		September 30,				for Identical				Observable				Inputs
		2022				Items				Inputs				(Level 3)
						(Level 1)				(Level 2)
Assets
Deposit held as a certificate of deposit		$	152			$	152			$	—			$	—
Total assets		$	152			$	152			$	—			$	—
Liabilities
Warrant liability		$	2,827			$	—			$	—			$	2,827
Contingent earnout liability			342				—				—				342
Total liabilities		$	3,169			$	—			$	—			$	3,169

						Fair Value Measurements Using
						Quoted Prices in
		Balance at				Active Markets				Significant Other				Significant Unobservable
		December 31,				for Identical				Observable				Inputs
		2021				Items				Inputs				(Level 3)
						(Level 1)				(Level 2)
Assets
Restricted cash held as a certificate of deposit		$	324			$	324			$	—			$	—
Deposit held as a certificate of deposit			151				151				—				—
Total assets		$	475			$	475			$	—			$	—
Liabilities
Warrant liability		$	9,558			$	—			$	—			$	9,558
Contingent earnout liability			561				—				—				561
Total liabilities		$	10,119			$	—			$	—			$	10,119

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

Fair value of warrant liability at December 31, 2021		$	9,558
Decrease in fair value of November 2021 Warrants			(2,056	)
Reclassification of November 2021 Warrants liability to equity			(7,502	)
Fair value of warrants issued in connection with the 2022 Warrant Reprice Transaction (as defined in Note 14)			5,241
Decrease in fair value of warrants issued in connection with the 2022 Warrant Reprice Transaction (as defined in Note 14)			(2,414	)
Fair value of warrant liability at September 30, 2022		$	2,827
Fair value of contingent liability at December 31, 2021		$	561
Decrease in fair value of contingent liability			(219	)
Fair value of contingent liability at September 30, 2022		$	342

Fair value of warrant liability at December 31, 2020		$	—
Fair value of November 2021 Warrants issued			14,172
Decrease in fair value of November 2021 Warrants			(4,614	)
Fair value of warrant liability at December 31, 2021		$	9,558

X

- Definition

Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

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X

- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19279-110258

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No definition available.

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