INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of effective income tax rate reconciliation

	Year Ended December 31,
	2024		2023
Profit before tax at federal statutory rate	21.0	%	21.0	%
State tax benefit, net of federal benefit	0.6	%	0.6	%
Research and development credit carryovers	10.2	%	2.7	%
Stock-based compensation	(1.5)	%	(1.5)	%
Permanent differences	(0.0)	%	(0.0)	%
Return to provision true ups	2.0	%	0.6	%
Change in valuation allowance	(32.4)	%	(23.5)	%
Effective income tax rate	(0.1)	%	(0.1)	%

Schedule of net deferred tax asset (liability)

	December 31,
	2024		2023
Deferred tax assets and (liabilities)
Net operating losses	$	26,500	$	20,243
Research and development expenses		15,494		13,431
Research and development credit		11,636		5,869
Accrued expenses		612		564
Stock-based compensation		348		168
Other		155		148
Intangible assets		5,589		5,511
Gross deferred tax asset		60,334		45,934
Valuation allowance		(60,330)		(45,931)
Net deferred tax asset		4		3
Fixed assets		(4)		(3)
Deferred tax liabilities		(4)		(3)
Net deferred tax asset (liability)	$	—	$	—