Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Geographical Distribution of Loss before Income Taxes

The geographical distribution of loss before income taxes are summarized below (in thousands):

	December 31,
	2022			2021
United States	$	(24,173	)	$	(30,453	)
Foreign		106			(457	)
Loss before income taxes	$	(24,067	)	$	(30,910	)

Provision for Income Tax Benefit by Applying Statutory Federal Income Tax Rate to Operating Loss

The provision for income tax benefit differs from the amount estimated by applying the statutory federal income tax rate to the operating loss due to the following (in thousands):

	December 31,
	2022			2021
Tax (benefit) on the loss before income tax expense    computed at the federal statutory rate	$	(5,055	)	$	(6,501	)
State tax (benefit) at statutory rate, net of federal    benefit		(527	)		(2,342	)
Foreign rate differential		-			12
Change in valuation allowance		5,702			8,711
Change in research and development credits		(652	)		(364	)
Stock based compensation		(734	)		52
Change in fair value of warrants		(6	)		(107	)
Change in fair value of contingent consideration		(150	)		(153	)
Change in net operating loss true up		739			712
Change in capital losses		405			—
Change in state rates		375			—
Other		(97	)		(20	)
Provision for income tax benefit	$	—		$	—

Significant Components of Company's Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities are as follows at December 31, 2022 and 2021 (in thousands):

	December 31,
	2022			2021
Non-current deferred tax assets:
Federal and state net operating loss carryforwards	$	49,024		$	48,542
Research and other credits		4,146			3,312
Capitalized research and development		2,828			—
Reserves and accruals		547			573
Fixed assets		44			59
Capital loss carryover		555			1,115
Stock based compensation		2,682			1,133
Lease liability		42			133
Other deferred tax assets		72			102
Gross non-current deferred tax assets		59,940			54,969
Intangible assets		(2,888	)		(3,536	)
Right-of-use assets		(35	)		(118	)
Total non-current deferred tax liabilities		(2,923	)		(3,654	)
Total deferred tax assets		57,017			51,315
Valuation allowance		(57,017	)		(51,315	)
Net deferred tax assets	$	—		$	—

Summary of Gross Unrecognized Tax Benefits

The following tables summarize the activities of gross unrecognized tax benefits (in thousands):

	December 31,
	2022		2021
Beginning balance	$	1,557	$	1,323
Decrease related to prior year tax positions		—		—
Increase related to current year tax positions		379		234
Ending balance	$	1,936	$	1,557