EQUITY INCENTIVE PLAN (Tables)

9 Months Ended

Sep. 30, 2022

Share-Based Payment Arrangement [Abstract]

Summary of Stock Option Activity

The following table summarizes the changes in the Company’s outstanding stock options for the three and nine months ended September 30, 2022:

	Number of Options
Outstanding at January 1, 2022		7,522,136
Granted		4,231,693
Exercised		—
Forfeited		(271,368	)
Outstanding at March 31, 2022		11,482,461
Granted		699,170
Exercised		(16,375	)
Forfeited		(383,090	)
Outstanding at June 30, 2022		11,782,166
Granted		122,800
Exercised		—
Forfeited (1)		(3,360,486	)
Outstanding at September 30, 2022		8,544,480

_________________________

(1) Includes 3,124,252 options forfeited by former CEO.

Summary of Restricted Stock Unit Activity

The following table summarizes the changes in the Company’s outstanding restricted stock units for the three and nine months ended September 30, 2022:

	Number of RSUs
Outstanding at January 1, 2022		117,516
Granted		1,660,535
Vested		—
Forfeited		—
Outstanding at March 31, 2022		1,778,051
Granted		742,900
Vested		(19,220	)
Forfeited		(115,084	)
Outstanding at June 30, 2022		2,386,647
Granted		61,400
Vested		(202,876	)
Forfeited (1)		(207,654	)
Outstanding at September 30, 2022		2,037,517

_________________________

(1) Includes 150,000 RSUs forfeited by former CEO.

Summary of Stock-Based Compensation Expenses by Function

The following table presents details of stock-based compensation expenses by functional line item noted within the Company's operating expenses:

	Three Months Ended September 30,					Nine Months Ended September 30,
	2022			2021		2022		2021
Cost of sales	$	34		$	24	$	85	$	24
Research and development		339			207		1,851		829
Sales and marketing		79			15		291		52
General and administrative		(2,806	)		1,129		6,632		2,226
	$	(2,354	)	$	1,375	$	8,859	$	3,131