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INCOME TAX- Components of Deferred Taxes (Details) - 10K - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Deferred tax assets:    
Federal and state net operating loss carryforwards $ 12,848 $ 3,211
Share based compensation 166 177
Accruals and other 255 16
Lease liabilities 0 20
Capitalized research and development costs 1,099 91
Research and development tax credits 153 0
Gross deferred tax assets 14,521 3,515
Less: deferred tax liabilities 0 (19)
Less: valuation allowance (14,521) (3,496)
Net deferred tax assets $ 0 $ 0