Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Summary of Reconciliation of Statutory Federal Income Tax Rate to Company's Effective Tax Rate

The following is a reconciliation of the statutory federal income tax rate to the Company’s effective tax rate:

	Year Ended December 31,
	2022			2021			2020
Federal statutory income tax rate		21.0	%		21.0	%		21.0	%
State income tax rate		0.5	%		0.5	%		1.1	%
Tax credits		1.1	%		0.2	%		—
Stock-based compensation		(1.1	)%		(1.5	)%		—
Amortization		—			2.6	%		—
LLC loss prior to C-Corp conversion		—			—			(17.7	)%
Change in valuation allowance		(21.5	)%		(22.7	)%		(4.3	)%
Other		—			(0.1	)%		(0.1	)%
Effective income tax rate		0.0	%		0.0	%		0.0	%

Summary of Deferred Tax Assets and Liabilities

Deferred tax assets and liabilities consist of the following (in thousands):

	December 31,
	2022			2021
Deferred tax assets:
Net operating loss carryforwards	$	12,100		$	7,689
Capitalized research and development		10,326			—
Accrued liabilities and reserves		411			65
Stock-based compensation		1,887			675
Intangible assets		1,129			1,044
Operating lease liabilities		480			599
Research and development credits		1,633			278
Property and equipment		—			—
Gross deferred tax assets		27,966			10,350
Valuation allowance		(27,432	)		(9,730	)
Total deferred tax assets		534			620
Deferred tax liabilities:
Property and equipment		(82	)		(48	)
Operating lease right-of-use assets		(452	)		(572	)
Total deferred tax liabilities		(534	)		(620	)
Net deferred tax assets	$	—		$	—

Schedule of Unrecognized Tax Benefits

The following table summarizes the activity related to the Company’s gross unrecognized tax benefits (in thousands):

	Year Ended December 31,
	2022		2021		2020
Beginning balance	$	112	$	—	$	—
Increases for tax provisions related to prior year		133		1		—
Increases for tax provisions related to current year		379		111		—
Ending balance	$	624	$	112	$	—