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Balance Sheet Components (Tables)
12 Months Ended
Dec. 31, 2022
Balance Sheet Components [Abstract]  
Schedule of Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following (in thousands):

 

 

 

December 31,

 

 

 

2022

 

 

2021

 

Prepaid expenses

 

$

223

 

 

$

333

 

Prepaid insurance

 

 

977

 

 

 

1,144

 

Prepaid research and development expenses

 

 

1,088

 

 

 

1,899

 

Australia research and development refundable tax credit

 

 

1,003

 

 

 

1,128

 

Other current assets

 

 

276

 

 

 

367

 

Total prepaid expenses and other current assets

 

$

3,567

 

 

$

4,871

 

Schedule of Property and Equipment, Net

Property and equipment, net consisted of the following (in thousands):

 

 

 

December 31,

 

 

 

2022

 

 

2021

 

Computer equipment

 

$

18

 

 

$

53

 

Lab equipment

 

 

415

 

 

 

528

 

Finance lease right of use assets

 

 

124

 

 

 

557

 

Leasehold improvement

 

 

21

 

 

 

58

 

Office furniture

 

 

 

 

 

26

 

Less: accumulated amortization and depreciation

 

 

(185

)

 

 

(959

)

Property and equipment, net

 

$

393

 

 

$

263

 

Schedule of Accrued Expenses and Other Current Liabilities

Accrued expense and other current liabilities consisted of the following (in thousands):

 

 

 

December 31,

 

 

 

2022

 

 

2021

 

Personnel expenses

 

$

1,130

 

 

$

820

 

Professional fees

 

 

234

 

 

 

462

 

Research and development expenses

 

 

497

 

 

 

7,108

 

Current portion of operating lease liabilities

 

 

377

 

 

 

741

 

Current portion of finance lease liability

 

 

76

 

 

 

 

Other

 

 

185

 

 

 

180

 

Total accrued expenses and other current liabilities

 

$

2,499

 

 

$

9,311

 

Summary of Accrued Severance and Related Expens The Company recognized the severance and related expenses over the requisite employment obligation period.

 

 

 

For the year
ended December 31,

 

 

 

2022

 

Beginning accrued severance

 

$

 

Incurred during the period

 

 

3,942

 

Severance paid during the period

 

 

(3,942

)

Ending accrued severance

 

$