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SHARE BASED COMPENSATION (Tables)

9 Months Ended

Sep. 30, 2022

Equity [Abstract]

Schedule of Share Based Compensation by Share Based Payment Award Grants in Period

In the nine months ended September 30, 2022, the Company granted options and RSUs as follows:

Nine months ended September 30, 2022

Award amount

Exercise price range

Vesting period

Expiration

Employees and Directors:

Options

879,503

$0.31 - $0.61

1 year - 4 years

10 years

RSUs

726,102

—

4 years

—

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions

The underlying data used for computing the fair value of the options are as follows:

			Nine months ended September 30
			2022						2021
Dividend yield			0		%				0		%
Expected volatility			73.70% - 74.40%						68.38% - 69.38%
Risk-free interest rate			2.20% - 2.92%						0.50% - 1.29%
Expected term			6 years						6 years

Schedule of Share-based Payment Arrangement, Expensed and Capitalized, Amount

Stock-based compensation expense (income) is reflected in the unaudited condensed consolidated statements of operations as follows:

			Three months ended September 30												Nine months ended September 30
(in thousands)			2022						2021						2022						2021
Research and development expenses			$	355					$	435					$	977					$	1,335
Selling, general and administrative			819						1,662						2,605						4,334
Discontinued operations*			—						308						(352)						1,079
Total			$	1,174					$	2,405					$	3,230					$	6,748

*Income from stock based compensation is related to forfeitures.

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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

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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
-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

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Tabular disclosure of the share-based compensation awards granted during the period, exercise price range, vesting period and expiration of awards.

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