Pulmatrix Transaction (Tables)

9 Months Ended

Sep. 30, 2024

Business Acquisition [Line Items]

Schedule of Fair Value of Identifiable Assets Acquired and Liabilities Assumed

The fair values of identifiable assets acquired and liabilities assumed by the Company from Pulmatrix as of the Effective Date are reflected below (in thousands):

	Amount
Assets:
iSPERSE License – IPR&D	$	4,300
Right-of-use asset – Bedford R&D facility		10,057
Property and equipment		959
Total assets		15,316
Liabilities:
Operating lease liability – Bedford R&D facility		10,057
Total liabilities		10,057
Net assets acquired – Gain on bargain purchase	$	5,259