Balance Sheet Components (Tables)

12 Months Ended

Dec. 31, 2023

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,
	2023		2022
Prepaid expenses	$	365	$	223
Prepaid insurance		809		977
Prepaid research and development expenses		133		1,088
Australia research and development refundable tax credit		—		1,003
Short-term Italian research and development refundable tax credit		993		—
Other current assets		81		276
Total prepaid expenses and other current assets	$	2,381	$	3,567

Schedule of Other Assets

Other assets consisted of the following (in thousands):

	December 31,
	2023		2022
VAT receivable	$	3,463	$	—
Long-term Italian research and development refundable tax credit		4,993		—
Total other assets	$	8,456	$	—

Schedule of Assets Held for Sale

Assets held for sale consist of the following (in thousands):

	December 31,
	2023		2022
Assets held for sale	$	10	$	—
Total assets held for sale	$	10	$	—

Schedule of Property and Equipment, Net

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

	December 31,
	2023			2022
Computer equipment	$	36		$	18
Computer software		30			—
Lab equipment		486			415
Finance lease right of use assets		—			124
Leasehold improvement		36			21
Office furniture		153			—
Less: accumulated amortization and depreciation		(507	)		(185	)
Property and equipment, net	$	234		$	393

Schedule of Accrued Expenses and Other Current Liabilities

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

	December 31,
	2023		2022
Personnel expenses	$	2,340	$	1,130
Professional fees		211		234
Research and development expenses		564		497
Current portion of operating lease liabilities		64		377
Current portion of finance lease liability		—		76
Other		257		185
Total accrued expenses and other current liabilities	$	3,436	$	2,499

Summary of Accrued Severance and Related Expens

Below is the severance accrual activity included in the personnel expenses in the above table related to a cost reduction program during the years ended December 31, 2023 and December 31, 2022 (in thousands):

	For the year ended December 31,
	2023			2022
Beginning accrued severance	$	—		$	—
Incurred during the period		770			3,942
Severance paid during the period		(429	)		(3,942	)
Ending accrued severance	$	341		$	—