XML 58 R42.htm IDEA: XBRL DOCUMENT v3.23.1

Note 18 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Notes Tables

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

		For the Years Ended December 31,
		2022				2021
United States		$	(10,608	)		$	(5,824	)
International			—				—
		$	(10,608	)		$	(5,824	)

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

		For the Years Ended December 31,
		2022				2021
Current
Federal		$	—			$	—
State			—				—
Other			—				—
Total current tax expense		$	—			$	—
Deferred
Federal			—				—
State			—				—
Other			—				—
Total deferred tax expense		$	—			$	—
Income tax provision		$	—			$	—

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

		For the Years Ended December 31,
		2022				2021
Deferred tax assets:
Net operating losses		$	35,234			$	33,455
Stock options			750				884
Research and development credits			641				641
Accruals			464				306
Operating lease liabilities			472				19
Property and equipment			13				10
Other deferred tax assets			331				376
Total deferred tax assets			37,905				35,691

Deferred tax liabilities:
Operating lease right-of-use assets			(472	)			(19	)
Total deferred tax liabilities			(472	)			(19	)
Valuation allowance			(37,433	)			(35,672	)
Net deferred taxes		$	—			$	—

Summary of Operating Loss Carryforwards and Tax Credit Carryforwards [Table Text Block]

					Expiration
		Amount			Years
Net operating losses, federal (Post December 31, 2017)		$	38,087		Does Not Expire
Net operating losses, federal (Pre January 1, 2018)		$	94,886		Beginning in 2024
Net operating losses, state		$	111,012		Beginning in 2028
Tax credits, federal		$	542		Beginning in 2031
Tax credits, state		$	125		Indefinite

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

				For the Years Ended December 31,
				2022				2021
Unrecognized benefit - beginning of period			$	974			$	974
Change during the period				—				—
Unrecognized benefit - end of period			$	974			$	974

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	For the Years Ended December 31,
	2022			2021
Statutory rate	21.0		%		21.0	%
State tax	7.9		%		11.2	%
Change in valuation allowance		(48.0	%)		(47.7	%)
Warrant/equity expenses	20.2		%		16.7	%
Stock-based compensation expense		(4.2	%)		(1.1	%)
Other		(0.1	%)		(0.1	%)
Change in value of earnout	3.2		%		—	%
Total	0.0		%		0.0	%

X

- Definition

Tabular disclosure of operating loss carryforwards and tax credit carryforwards.

+ References

No definition available.

+ Details

Name:	nby_SummaryOfOperatingLossCarryforwardsAndTaxCreditCarryforwardsTableTextBlock
Namespace Prefix:	nby_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(1)(Note 1))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

+ Details

Name:	us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the change in unrecognized tax benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 55
-Paragraph 217
-URI https://asc.fasb.org/extlink&oid=126976462&loc=d3e36027-109320

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15A
-URI https://asc.fasb.org/extlink&oid=121826272&loc=SL6600010-109319

+ Details

Name:	us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration