Balance Sheet Components (Tables)

3 Months Ended

Mar. 31, 2024

Balance Sheet Components [Abstract]

Schedule of Prepaid Expenses and Other Current Assets

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

	March 31, 2024		December 31, 2023
Prepaid expenses	$	342	$	365
Prepaid insurance		568		809
Prepaid research and development expenses		687		133
Short-term Italian research and development refundable tax credit		971		993
Other current assets		48		81
Total prepaid expenses and other current assets	$	2,616	$	2,381

Schedule of Other Assets

Other assets consisted of the following (in thousands):

	March 31, 2024		December 31, 2023
VAT receivable	$	3,569	$	3,463
Long-term Italian research and development refundable tax credit		4,891		4,993
Assets held for sale		7		10
Total other assets	$	8,467	$	8,466

Schedule of Property and Equipment, Net

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

	March 31, 2024			December 31, 2023
Computer equipment	$	35		$	36
Computer Software		29			30
Lab equipment		476			486
Leasehold improvement		35			36
Office furniture		189			153
Less: accumulated amortization and depreciation		(530	)		(507	)
Property and equipment, net	$	234		$	234

Schedule of Accrued Expenses and Other Current Liabilities

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

	March 31, 2024		December 31, 2023
Personnel expenses	$	1,368	$	2,340
Professional fees		405		211
Research and development expenses		857		564
Current portion of operating lease liabilities		93		64
Other		297		257
Total accrued expenses and other current liabilities	$	3,020	$	3,436

Summary of Accrued Severance and Related Expenses

For the three months ended March 31, 2024 and 2023, the severance accrual activity were as follows (in thousands):

	2024			2023
Beginning accrued severance	$	341		$	—
Incurred during the period		—			268
Severance paid during the period		(128	)		(237	)
Ending accrued severance	$	213		$	31