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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
Schedule of Loss Before Income Taxes | Loss before income taxes consist of the following (in thousands): Schedule of Loss Before Income Taxes
|  | 2024 |  |  | 2023 |
|  | Years ended December 31, |
|  | 2024 |  |  | 2023 |
(in thousands) |  |  |  |  |  |
Domestic |  | $ | (44,529 | ) |  | $ | (21,654 | )
Foreign |  |  | 20 |  |  |  | (17 | )
Total loss before income taxes |  | $ | (44,509 | ) |  | $ | (21,671 | )
Schedule of Income Tax Provision | For each of the years ended December 31, 2024 and 2023, current tax provisions and current deferred tax provisions were recorded as follows (in thousands): Schedule of Income Tax Provision
|  | 2024 |  |  | 2023 |
|  | Years ended December 31, |
|  | 2024 |  |  | 2023 |
Current Tax Provision |  |  |  |  |  |  |  |
Federal |  | $ | - |  |  | $ | - |
State |  |  | 3 |  |  |  | 1 |
Foreign |  |  | - |  |  |  | - |
Current tax provision |  |  | 3 |  |  |  | 1 |
Deferred Tax Provision |  |  |  |  |  |  |  |
Federal |  |  | - |  |  |  | - |
State |  |  | 27 |  |  |  | (4 | )
Foreign |  |  | - |  |  |  | - |
Deferred tax provision |  |  | 27 |  |  |  | (4 | )
Total tax provision (benefit) for income taxes |  | $ | 30 |  |  | $ | (3 | )
Schedule of Deferred Tax Assets and Liabilities | Schedule of Deferred Tax Assets and Liabilities
|  | 2024 |  |  | 2023 |
|  | As of December 31, |
|  | 2024 |  |  | 2023 |
Deferred Tax Assets: |  |  |  |  |  |  |  |
Net operating losses |  | $ | 16,496 |  |  | $ | 12,740 |
Foreign net operating losses |  |  | 782 |  |  |  | 784 |
Stock compensation |  |  | 2,646 |  |  |  | 2,141 |
In-process research and development |  |  | 1,030 |  |  |  | 1,009 |
Capitalized research and development expenses |  |  | 4,548 |  |  |  | 3,105 |
Accrued expenses |  |  | 192 |  |  |  | - |
R&D credit carryforwards |  |  | 437 |  |  |  | 437 |
ROU Liabilities |  |  | 187 |  |  |  | 8,932 |
Other |  |  | 29 |  |  |  | 135 |
Total gross deferred tax assets |  |  | 26,347 |  |  |  | 29,283 |
Valuation allowance |  |  | (26,023 | ) |  |  | (18,302 | )
Net deferred tax assets |  |  | 324 |  |  |  | 10,981 |
Deferred Tax Liabilities: |  |  |  |  |  |  |  |
Fixed assets |  |  | - |  |  |  | (6 | )
ROU Assets |  |  | (183 | ) |  |  | (8,349 | )
Convertible debt |  |  | - |  |  |  | (2,507 | )
Intangibles - goodwill |  |  | (229 | ) |  |  | (179 | )
Total deferred tax liabilities |  |  | (412 | ) |  |  | (11,041 | )
Net deferred taxes |  | $ | (88 | ) |  | $ | (60 | )
Schedule of Reconciliation of Computed Expected Income Taxes to Effective Income Taxes | The reconciliation between the Company’s effective tax rate on income from continuing operations and the federal statutory tax rate of 21% for the years ended December 31, 2024 and 2023 is as follows: Schedule of Reconciliation of Computed Expected Income Taxes to Effective Income Taxes
|  | 2024 |  |  | 2023 |
|  | As of December 31, |
|  | 2024 |  |  | 2023 |
Tax at federal income tax rate |  |  | 21.00 | % |  |  | 21.00 | %
State income tax, net of federal tax |  |  | 2.95 | % |  |  | 4.92 | %
Foreign tax differential |  |  | 0.00 | % |  |  | (0.01 | %)
Non-deductible expenses/excludable items |  |  | (0.05 | %) |  |  | (0.74 | %)
Convertible debt |  |  | (9.16 | %) |  |  | (11.92 | %)
Credits |  |  | (0.18 | %) |  |  | 0.00 | %
Other |  |  | 2.72 | % |  |  | (3.34 | %)
Change in valuation allowance |  |  | (17.35 | %) |  |  | (9.90 | %)
(Provision) benefit for income taxes |  |  | (0.07 | %) |  |  | 0.01 | %
Schedule of Uncertain Tax Positions | Schedule of Uncertain Tax Positions
|  | 2024 |  |  | 2023 |
|  | As of December 31, |
|  | 2024 |  |  | 2023 |
Beginning balance of uncertain tax positions |  | $ | 393 |  |  | $ | 121 |
Additions based on current year’s tax positions |  |  | - |  |  |  | - |
Net changes based on prior year’s tax positions |  |  | - |  |  |  | 272 |
Ending balance of uncertain tax positions |  | $ | 393 |  |  | $ | 393 |

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- 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://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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- 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://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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- 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://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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