Income taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Income (Loss) before Income Tax, Domestic and Foreign

Income (loss) before income taxes for the years ended December 31, 2021, 2020 and 2019 are as follows (in thousands):

	Year Ended December 31,
	2021		2020		2019
Domestic	$	(96,956)	$	(106,508)	$	(51,600)
Foreign	181		103		(60)
Total	$	(96,775)	$	(106,405)	$	(51,660)

Schedule of Components of Income Tax Provision (Benefit)

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

	Year Ended December 31,
	2021		2020		2019
Current:
Federal	$	—	$	—	$	—
State	1		1		1
Foreign	36		23		—
Total current (benefit) expense	37		24		1
Deferred:
Federal	(2,185)		—		—
State	(646)		351		—
Valuation allowance	—		—		—
Total deferred (benefit) expense	(2,831)		351		—
Total income tax (benefit) expense	$	(2,794)	$	375	$	1

Income tax benefit in current years relates to the release of valuation allowance as a result of the recording of a deferred tax liability from an acquisition during the year.

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation between the statutory rate U.S. federal rate and the Company’s effective tax rate is as follows:

	Year Ended December 31,
	2021		2020		2019
Federal statutory rate	$	(20,323)	$	(22,344)	$	(10,849)
State income taxes, net of federal benefit	(644)		1,330		(3,810)
Stock compensation	1,271		2,786		185
Foreign rate differential	(2)		—		13
Tax credits	(539)		(539)		(787)
Fair value changes - warrants	(619)		11,192		—
Convertible debt cancellation of indebtedness income	—		15,079		—
Valuation allowance	20,058		(6,812)		14,559
Non-deductible expenses	(2,031)		(485)		—
Other	35		168		690
Total tax (benefit) provision	$	(2,794)	$	375	$	1

Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities for federal and state income taxes are as follows (in thousands):

	Year Ended December 31,
	2021		2020
Deferred tax assets:
Net operating loss carryforwards	$	42,721	$	15,285
Credits	3,955		1,580
Stock based compensation	2,826		383
Accruals and reserves	1,248		1,335
Fixed assets	991		—
Operating lease liability	4,360		4,059
Gross deferred tax assets	56,101		22,642
Valuation allowance	(47,420)		(19,362)
Net deferred tax assets	8,681		3,280
Deferred tax liabilities:
Intangible property	(5,287)		—
Fixed assets	—		(230)
Operating lease, right of use assets	(3,394)		(3,050)
Gross deferred tax liabilities	(8,681)		(3,280)
Net deferred tax assets	$	—	$	—

Schedule of Unrecognized Tax Benefits

The following table sets forth the change in the uncertain tax positions for the years ended December 31, 2021 and 2020:

	Year Ended December 31,
	2021		2020		2019
Balance at the beginning of the year	$	971	$	651	$	180
Decreases:
For current year’s tax positions	—		—		—
For prior years’ tax positions	—		—		—
Increases:
For current year’s tax positions	551		320		471
For prior years’ tax positions	17,011		—		—
Balance at the end of the year	$	18,533	$	971	$	651