Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Provision for income taxes

The provision for income taxes consists of the following:

	Year Ended December 31,
	2022		2021
Income tax provision:
Current
Non-US	$	5	$	(71)
Federal	(1)		—
State	—		—
Deferred
Non-US	—		—
Federal	23		—
State	4		—
Provision for income taxes	$	31	$	(71)

Schedule of effective income tax rate reconciliation

A reconciliation of the income tax expense calculated using the applicable federal statutory rate to the Company’s actual income tax expense is as follows:

	December 31,
	2022		2021
Federal statutory income tax rate	21.00	%	21.00	%
State and local income taxes, net of federal benefit	3.48	%	(9.65)	%
Nondeductible expenses	(0.10)	%	0.53	%
Other	(0.03)	%	—	%
Loan forgiveness	—	%	(11.53)	%
Warrant liabilities	1.65	%	(55.32)	%
Stock-based compensation	(0.01)	%	(25.33)	%
Change in state tax rates	1.74	%	6.07	%
Change in valuation allowance	(26.83)	%	73.68	%
True-up adjustments	(1.06)	%	(1.67)	%
Foreign rate differential	(0.01)	%	0.28	%
	(0.17)	%	(1.94)	%

Schedule of deferred tax assets

The tax effect of temporary differences that give rise to a significant portion of the deferred tax assets and tax liabilities are as follows:

	December 31,
	2022		2021
Deferred tax assets:
Intangible assets and goodwill	$	15	$	—
Sec. 174 research and development costs	2,159		—
Accrued expense	112		64
Sec. 263(a)	17		17
Stock compensation	1,157		477
ASC 842 – Operating lease liabilities	565		29
Property and equipment	216		194
Net operating losses	27,036		24,291
Earnout consideration	261
Tax credits	893		893
Acquisition costs	90		—
Other	251		6
Less: valuation allowance	(32,196)		(25,971)
Total deferred tax assets	576		—
Deferred tax liabilities:
Intangible assets and goodwill	$	(28)	$	—
Property equipment	(25)		—
ASC 842 Right-of-use assets	(550)		—
Total deferred tax liabilities	(603)		—
Net deferred tax liabilities	$	(27)	$	—