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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2021
Income Tax Disclosure [Abstract]  
Schedule of provision for income taxes rate
   Year Ended December 31, 
   2021   2020 
Federal tax benefit at statutory rate  $(6,433)  $(6,651)
State taxes   (1,729)   (1,757)
Change in fair value of derivative   735    2,284 
Change in fair value of warrant liability   (105)   
 
Change in fair value of earnout liability   (1,948)   
 
Non-deductible expenses   633    231 
Research and development credits   (1,095)   (298)
Change in valuation allowance   10,095    6,191 
Other   (153)   
 
Provision for income taxes  $
   $
 

 

Schedule of company’s net deferred tax assets (liabilities)
   December 31, 
   2021   2020 
Deferred tax assets:        
Accrued expenses and other  $510   $592 
Intangibles   407    369 
Net operating losses   14,683    6,046 
Research and development credits   1,410    315 
Stock based compensation   222    179 
Lease Liability   760    485 
Unrealized gain/loss   13    
 
Total deferred tax assets   18,005    7,986 
Valuation allowance   (17,682)   (7,587)
Total net deferred tax assets   323    399 

  

Deferred tax liabilities:        
Right-of-use asset  (302)  (399)
Fixed assets   (21)   
 
Total deferred tax liabilities  (323)  (399)
Net deferred tax assets  $
   $
 

 

Schedule of company’s federal and state net operating loss carryforwards
   Amount  Expiration Years
Net operating losses, Federal  $53,071  
Do not expire
Net operating losses, states primarily California  $45,442  
2038-2041

 

Schedule of reconciliation of unrecognized tax benefits
   Year Ended December 31, 
   2021   2020 
Balance at beginning of year  $252    17 
Additions based on tax positions related to current year   576    235 
Balance at end of year  $828   $252