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Income Taxes (Tables) | 6 Months Ended
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Jun. 30, 2023
Income Taxes |
Schedule of components of deferred tax assets and liabilities | The components of deferred tax assets and liabilities were as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31,
​ |  | 2022 |  | 2021
Deferred tax assets: |  | ​ |  |  | ​ |
Accrued compensation | ​ | $ | 296 | ​ | $ | 289
Accrued other expense | ​ |  | 123 | ​ |  | 114
Stock compensation | ​ |  | 5,303 | ​ |  | 3,913
Start-up costs and other intangibles | ​ |  | 13,727 | ​ |  | 14,104
Lease liability | ​ |  | 157 | ​ |  | 219
Net operating losses | ​ |  | 20,131 | ​ |  | 13,536
Capitalized Research and Development Expenses | ​ |  | 6,387 | ​ |  | —
Other | ​ |  | 32 | ​ |  | 22
​ | ​ |  | 46,156 | ​ |  | 32,197
Less: valuation allowance | ​ |  | (45,928) | ​ |  | (31,939)
Total deferred tax assets | ​ |  | 228 | ​ |  | 258
Deferred tax liabilities: | ​ |  |  | ​ |  |
Depreciation | ​ |  | (89) | ​ |  | (40)
ROU Asset | ​ |  | (139) | ​ |  | (218)
Total deferred tax liabilities | ​ |  | (228) | ​ |  | (258)
Net deferred income taxes | ​ | $ | — | ​ | $ | —
Schedule of reconciliation of the difference between the provision (benefit) for income taxes and income taxes at the statutory U.S. federal income tax rate | ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |
​ | ​ | 2022 | ​ | 2021 |
Income tax at statutory rate |  | 21.0 | % | 21.0 | %
Convertible notes |  | (1.8) | % | 0.3 | %
Stock compensation |  | (0.5) | % | (0.4) | %
Change in valuation allowance |  | (18.7) | % | (20.9) | %
Effective tax rate |  | 0.0 | % | 0.0 | %
Schedule of reconciliation of unrecognized tax benefits | A reconciliation of unrecognized tax benefits at the beginning and end of 2022 and 2021 is as follows (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31,
​ | ​ | 2022 | ​ | 2021
Balance, beginning of year | ​ | $ | 7,270 | ​ | $ | 4,989
Increases due to current year tax positions | ​ |  | 3,791 | ​ |  | 2,281
Decreases due to prior year tax positions | ​ |  | — | ​ |  | —
Balance, end of year | ​ | $ | 11,061 | ​ | $ | 7,270

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