Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

The components of loss before income taxes are as follows:

	Year ended December 31,
	2022		2021
	(in thousands)
United States		$(56,817)	$	(31,746)
Foreign		(1,408)		(1,090)
Loss from operations before income taxes	$	(58,225)		(32,836)

Schedule of Components of Income Tax Expense (Benefit)

The components of income tax (benefit) expense are as follows:

	Year ended December 31,
	2022		2021
	(in thousands)
Current:
Federal	$	—	$	—
State		8		4
Foreign		—		—
Total current expense:		8		4
Deferred expense:
Federal		—		—
State		—		—
Foreign		—		—
Total deferred expense:		—		—
Total	$	8	$	4

Schedule of Effective Income Tax Rate Reconciliation

	Year ended December 31,
	2022					2021
	(in thousands)
Federal statutory rate	$	(12,228	)	21.00	%	$	(6,879	)	21.00	%
Effect of:
Nondeductible expenses		(78	)	0.13	%		192		-0.60	%
Nontaxable changes in fair value of convertible notes and SAFEs		(123	)	0.21	%		1,038		3.22	%
Research and development tax credits		(2,670	)	4.59	%		(674	)	2.06	%
State taxes, net of federal benefit		(1,865	)	3.20	%		1,705		5.20	%
Foreign tax rate differential		28		-0.05	%		11		-0.03	%
Other		(190	)	0.33	%		—		0.00	%
Change in valuation allowance		15,567		-26.73	%		10,093		-30.81	%
Disqualified debt		731		-1.26	%		—		0.00	%
Return to provision adjustements		(1,060	)	1.82	%		—		0.00	%
Intangibles		1,281		-2.20	%		—		0.00	%
Stock based compensation		615		-1.06	%		—		0.00	%
Total	$	8		-0.01	%	$	—		0.04	%

Disclosure of the components of deferred tax assets (liabilities)

Significant components of the Company’s deferred tax assets (liabilities) are as follows:

	Year ended December 31,
	2022		2021
	(in thousands)
Deferred tax assets:
Net operating loss carryforwards - Federal	$	16,776	$	9,760
Capitalized research and development		3,768		—
Research and development tax credits		3,593		923
Net operating loss carryforwards - State		3,752		2,260
Net operating loss carryforwards - Foreign		1,894		1,846
Other		1,219		—
Fixed assets and intangibles		(868)		—
Total deferred tax assets, gross:	$	30,134	$	14,789
Valuation allowance		(30,134)		(14,789)
Total deferred tax liabilities:	$	—	$	—
Deferred tax assets, net:	$	—	$	—