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INCOME TAX - Vallon - 10-K - Reconciliation of Federal Statutory Income Tax Rate to the Effective Income Tax Rate (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Sep. 30, 2023
Sep. 30, 2022
Dec. 31, 2022
Dec. 31, 2021
Income Taxes [Line Items]            
Unrecognized compensation cost, options $ 424   $ 424      
Stock-based compensation $ 326 $ 0 $ 351 $ 0    
Vallon Pharmaceuticals, Inc.            
Income Taxes [Line Items]            
Expected income tax benefit at the federal statutory rate         21.00% 21.00%
State and local taxes, net of federal benefit         10.80% 10.60%
Non-deductible items and other         (0.80%) (0.50%)
Change in valuation allowance         (31.00%) (31.10%)
Total         0.00% 0.00%
Outstanding, intrinsic value         $ 0  
Unrecognized compensation cost, options         $ 753  
Unrecognized compensation, weighted average amortization period (in years)         2 years 7 months 20 days  
Stock-based compensation         $ 99 $ 626