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STOCK-BASED COMPENSATION (Tables) | 3 Months Ended
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Mar. 31, 2024
STOCK-BASED COMPENSATION [Abstract] |
Stock Option Granted | During the three months ended March 31, 2024 and 2023, the Company granted the following stock options (in thousands):
| Three months ended March 31, |
| 2024 |  | 2023 |
Stock options granted |  |  | 1,874 |  |  |  | 212 |
Weighted-Average Assumptions Used for Stock Options Granted | The following weighted-average assumptions were used for stock options granted during the three months ended March 31, 2024 and 2023:
|  | Three months ended March 31, |
|  | 2024 |  |  | 2023 |
Weighted average risk-free rate |  |  | 4.49 | % |  |  | 3.86 | %
Weighted average volatility |  |  | 99.13 | % |  |  | 95.04 | %
Dividend yield |  |  | 0.00 | % |  |  | 0 | %
Expected term |  | 6.08 years |  |  | 5.36 years |
Stock-Based Compensation Expense | For the three months ended March 31, 2024 and 2023, the Company recognized stock-based compensation expense as follows (in thousands):
| Three months ended March 31, |
| 2024 |  | 2023 |
Research and development |  | $ | 46 |  |  | $ | 64 |
General and administrative |  |  | 236 |  |  |  | 625 |
Total |  | $ | 282 |  |  | $ | 689 |

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- 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 -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2 + Details
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- 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 -Topic 718 -SubTopic 10 -Subparagraph (f)(2) -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2 + Details
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