Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Summary of Significant Accounting Policies

Schedule of property and equipment, net

	Successor		Predecessor
	December 31,		December 31,
	2023		2022
Furniture and fixtures	$	199	$	199
Equipment		237		237
Leasehold improvements		66		66
Property and equipment		502		502
Accumulated depreciation		(170)		(71)
Property and equipment, net	$	332	$	431

Schedule of other accrued expenses

	December 31,
		2023		2022
		Successor		Predecessor
Legal expenses	$	1,867	$	—
Excise tax liability		569		—
Operating lease liability - short term portion		278		257
Daewoong vial usage		33		202
Remaining other accrued expenses		843		281
Total other accrued expenses	$	3,590	$	740

Schedule of basic and diluted net loss per share

Year ended December 31, 2022 (Predecessor)
Net loss available to common stockholders	$	(52,556)
Weighted average common shares outstanding, basic and diluted		138,848,177
Net loss per share attributable to common stockholders, basic and diluted	$	(0.38)

Period from January 1, 2023 to July 21, 2023 (Predecessor)
Net loss available to common stockholders	$	(60,678)
Weighted average common shares outstanding, basic and diluted		138,848,177
Net loss per share attributable to common stockholders, basic and diluted	$	(0.44)
Period from July 22, 2023 to December 31, 2023 (Successor)
Net income available to common stockholders	$	24,046
Weighted average common shares outstanding, basic and diluted		37,159,600
Net income per share attributable to common stockholders, basic and diluted	$	0.65

Schedule of potentially dilutive securities outstanding have been excluded from the computation of diluted weighted average shares outstanding because such securities have an anti-dilutive impact

	December 31,
	2023	2022
	Successor	Predecessor
Warrants	14,479,999	—
Contingent consideration	16,000,000	—
Contingent founder shares	3,450,000	—
Convertible preferred stock outstanding	—	21,257,708
Convertible preferred stock warrants outstanding	—	342,011
Common stock options and restricted stock units	4,888,537	9,694,890
	38,818,536	31,294,609