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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