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INCOME TAXES - Schedule of Deferred Tax Assets (Details) - USD ($)
$ in Thousands
Dec. 31, 2022
Dec. 31, 2021
Deferred tax assets:    
Net operating loss carryforwards $ 4,889 $ 5,708
Payroll related accruals 333 194
Stock-based compensation 612 298
Intangible assets 89 89
Sec. 174 Capitalized costs 1,237 0
Other 5 1
Depreciation 18 0
Research and development tax credits 906 511
Total deferred tax assets 8,089 6,801
Deferred tax liabilities:    
Depreciation 0 (84)
Total deferred tax liabilities 0 (84)
Net deferred tax assets 8,089 6,717
Less: Valuation allowance (8,089) (6,717)
Deferred tax assets, net of allowance $ 0 $ 0