Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Loss Before Provision For (Benefit From) Income Taxes

Loss before provision from income taxes for the years ended December 31, 2022 and 2021 consisted of the following (in thousands):

	YEAR ENDED DECEMBER 31,
	2022		2021
United States	$	(112,240)	$	(55,961)
Foreign	7,561		(772)
Loss before provision from income taxes	$	(104,679)	$	(56,733)

Schedule of Components of Income Tax Expense (Benefit)

The components of income tax provision (benefit) for the years ended December 31, 2022 and 2021 consisted of the following (in thousands):

	YEAR ENDED DECEMBER 31,
	2022		2021
Current income tax provision (benefit):
Federal	$	—	$	—
State	—		11
Foreign	—		2,000
Total current income tax provision (benefit)	$	—	$	2,011
Total deferred income tax benefit	$	—	$	—
Total income tax provision (benefit)	$	—	$	2,011

Schedule of Reconciliation of U.S. Federal Statutory Income Tax Rate to Effective Income Tax Rate

A reconciliation of the U.S. federal statutory income tax rate to the Company’s effective income tax rate for the years ended December 31, 2022 and 2021 was as follows:

	YEAR ENDED DECEMBER 31,
	2022		2021
Federal income tax at statutory rate	21.0	%	21.0	%
State income tax, net of federal benefit	5.2		6.7
Stock compensation	(2.8)		(1.5)
Permanent differences	(1.4)		—
Research and development credits	2.5		4.8
Impact of foreign operations	(0.3)		(0.6)
Foreign withholding taxes	—		(2.8)
Other	(3.3)		(0.3)
Tax credits	3.2		—
Change in valuation allowance	(24.1)		(30.9)
Effective tax rate	—	%	(3.5)	%

Schedule of Net Deferred Tax Assets

Net deferred tax assets as of December 31, 2022 and 2021 consisted of the following (in thousands):

	YEAR ENDED DECEMBER 31,
	2022		2021
Net operating loss carryforwards	$	37,687	$	27,833
Research and development credits	10,459		6,315
Capitalized research and development expenses	10,822		—
Operating lease liability	3,602		298
Accrueds	1,275		597
Intangibles	115		127
Other	$	908	$	558
Total deferred tax assets	$	64,868	$	35,728
Valuation allowance	(60,650)		(35,445)
Net deferred tax assets	$	4,218	$	283
Deferred tax liability
Operating lease right-of-use asset	(4,218)		(283)
Net deferred tax assets (liability)	$	—	$	—