XML 44 R30.htm IDEA: XBRL DOCUMENT v3.22.2.2

STOCK-BASED COMPENSATION (Tables)

9 Months Ended

Sep. 30, 2022

STOCK-BASED COMPENSATION [Abstract]

Stock Option Granted

During the three and nine months ended September 30, 2022 and 2021, the Company granted the following stock options (in thousands):

		Three months ended September 30,								Nine months ended September 30,
		2022				2021				2022				2021
Stock options granted			188				12				287				180

Weighted-Average Assumptions Used for Stock Options Granted

The following weighted-average assumptions were used for stock options granted during the three and nine months ended September 30, 2022 and 2021:

		Three months ended September 30,
		2022				2021
Weighted average risk-free rate			2.64%				0.97%
Weighted average volatility			89.80%				143.29%
Dividend yield			0%				0%
Expected term		5.73 years				6.08 years

		Nine months ended September 30,
		2022				2021
Weighted average risk-free rate			2.54%				1.06%
Weighted average volatility			91.20%				134.88%
Dividend yield			0%				0%
Expected term		5.30 years				6.08 years

RSU Granted

During the three and nine months ended September 30, 2022 and 2021, the Company granted the following restricted stock units (“RSUs”) (in thousands):

		Three months ended September 30,								Nine months ended September 30,
		2022				2021				2022				2021
RSUs Granted			-				6				55				11

RSUs Vested and Settled

The following table shows the number of RSUs that vested and were settled during the three and nine months ended September 30, 2022, as well as the number of shares of common stock withheld to cover the withholding taxes and the net shares issued upon settlement (in thousands):

		Three months ended				Nine months ended
		September 30, 2022				September 30, 2022
RSUs vested			1				3
Common stock withheld to cover taxes			-				(1	)
Common stock issued			1				2

Stock-Based Compensation Expense

For the three and nine months ended September 30, 2022 and 2021, the Company recognized stock-based compensation expense as follows, which includes the expense related to Dr. Federoff’s modified awards discussed above (in thousands):

		Three months ended September 30,								Nine months ended September 30,
		2022				2021				2022				2021
Research and development		$	183			$	448			$	1,075			$	1,018
General and administrative			293				1,281				1,463				2,284
Total		$	476			$	1,729			$	2,538			$	3,302

X

- Definition

Tabular disclosure of the number RSUs vested and settled.

+ References

No definition available.

+ Details

Name:	erna_ScheduleOfRestrictedStockUnitsVestedAndSettledTableTextBlock
Namespace Prefix:	erna_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure for stock option granted during the year.

+ References

No definition available.

+ Details

Name:	erna_ShareBasedPaymentArrangementOptionGrantsInPeriodTableTextBlock
Namespace Prefix:	erna_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the equity options or other equity instruments granted during the year.

+ References

No definition available.

+ Details

Name:	erna_ShareBasedPaymentArrangementRestrictedStockUnitGrantInPeriodTableTextBlock
Namespace Prefix:	erna_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

+ Details

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

X

- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (f)(2)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

+ Details

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