REVISION OF PRIOR YEAR INTERIM FINANCIAL STATEMENTS (Tables)

3 Months Ended

Mar. 31, 2023

Accounting Changes and Error Corrections [Abstract]

Schedule of Error Corrections and Prior Period Adjustments

The following tables set forth the effects of the revisions of previously issued unaudited quarterly consolidated financial statements to correct for prior period error.

Table 20.1: Impact of the Correction to the Unaudited Consolidated Statement of Operations
	For the Three Months Ended March 31, 2022
	As Previously Reported		Adjustment		As Revised
	(in thousands, except per share data)
General and administrative	$	22,923	$	1,633	$	24,556
Total selling, general and administrative expenses	33,605		1,633		35,238
Operating loss	(14,734)		(1,633)		(16,367)
Loss before income taxes	(14,912)		(1,633)		(16,545)
Net loss	(14,983)		(1,633)		(16,616)
Net loss per share, basic	$	(0.22)	$	(0.03)	$	(0.25)
Net loss per share, diluted	$	(0.22)	$	(0.03)	$	(0.25)

Table 20.2: Impact of the Correction to the Unaudited Consolidated Statement of Comprehensive Loss
	For the Three Months Ended March 31, 2022
	As Previously Reported		Adjustment		As Revised
	(in thousands)
Net loss	$	(14,983)	$	(1,633)	$	(16,616)
Comprehensive loss	(14,954)		(1,633)		(16,587)

Table 20.3: Impact of the Correction to the Unaudited Consolidated Statement of Changes in Stockholders' Equity
	For the Three Months Ended March 31, 2022
	As Previously Reported		Adjustment		As Revised
	(in thousands)
Stock-based compensation	$	12,647	$	1,633	$	14,280
Additional paid-in capital, end	376,913		1,633		378,546
Net loss	$	(14,983)	$	(1,633)	$	(16,616)
Accumulated deficit, end	(201,960)		(1,633)		(203,593)