Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

The components of loss before provision for income taxes were as follows (in thousands):

	Year ended December 31,
	2022			2021
Domestic	$	(17,332	)	$	(9,896	)
Foreign		—			—
Total	$	(17,332	)	$	(9,896	)

Schedule of Deferred Tax Assets and Liabilities

The components of deferred tax assets and deferred tax liabilities were as follows (in thousands) :

	December 31,
	2022			2021
Deferred tax assets:
Net operating loss carryforwards	$	10,326		$	17,646
Tax credits		819			1,900
Operating lease liabilities		783			—
Stock-based compensation		725			—
Accruals, reserves and other		624			757
Capitalized research and development		336			479
Valuation allowance		(12,900	)		(20,697	)
Total deferred tax assets		713			85
Deferred tax liabilities:
Property, plant and equipment		—			(85	)
Operating lease right-of-use assets		(713	)		—
Total deferred tax liabilities		(713	)		(85	)
Net deferred taxes	$	—		$	—

Schedule Of Operating Loss Carry forwards And Tax Credit Carry forward

Net operating losses (“NOL”) and tax credit carryforwards were as follows as of December 31, 2022:

	Amount (In thousands)		Expiration Years
NOL, federal (after December 31, 2017)	$	33,756	Do not expire
NOL, federal (before January 1, 2018)	$	3,799	2028—2037
NOL, state	$	30,072	2029—2042
Tax credits, federal	$	727	2034—2042
Tax credits, state	$	462	Do not expire

Schedule of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns Roll Forward

A reconciliation of the unrecognized tax benefits is as follows (in thousands):

	December 31,
	2022			2021
Balance at beginning of year	$	709		$	674
Addition based on tax positions during the current year		2			35
Reduction of tax positions from prior years		(414	)		—
Balance at end of year	$	297		$	709

Schedule of Components of Income Tax Expense (Benefit)

The provision for income taxes differed from the amount computed by applying the federal statutory rate, which was 21.0% during the years ended December 31, 2022 and 2021, to the loss before provision for income taxes as follows (in thousands):

	Year ended December 31,
	2022			2021
Expected benefit at U.S. federal statutory tax rate	$	(3,640	)	$	(2,078	)
State tax		(764	)		(707	)
Change in valuation allowance		(8,858	)		2,720
Deconsolidation adjustment		13,318			—
Other		(56	)		65
Provision for income taxes	$	—		$	—