NET LOSS PER SHARE ATTRIBUTABLE TO COMMON STOCKHOLDERS (Tables)

9 Months Ended

Sep. 30, 2022

Net loss per share attributable to common stockholders

SCHEDULE OF EARNINGS PER SHARE, BASIC AND DILUTED

The following tables present reconciliations for the numerators and denominators of basic and diluted net loss per share:

	For the Three Months Ended						For the Nine Months Ended
	September 30,			September 30,			September 30,			September 30,
Numerator:	2022			2021			2022			2021
Net loss, primary	$	(3,400	)	$	(1,021	)	$	(7,239	)	$	(21,619	)
Less: gain from change in fair value of warrant liabilities		–			(174	)		(4,329	)		(27	)
Net loss, diluted	$	(3,400	)	$	(1,195	)	$	(11,568	)	$	(21,646	)

	For the Three Months Ended				For the Nine Months Ended
	September 30,		September 30,		September 30,		September 30,
Denominator:	2022		2021		2022		2021
Basic weighted average number of common shares(1)		7,215,898		3,251,387		6,724,876		3,174,697
Potentially dilutive effect of warrants		–		18,801		780,252		2,090
Diluted weighted average number of common shares		7,215,898		3,270,188		7,505,128		3,176,787

(1) In December 2020, January 2021, and June 2022, the Company sold pre-funded warrants to purchase up to 209,522, 96,836, and 2,722,818 shares of common stock, respectively. The shares of common stock associated with the pre-funded warrants are considered outstanding for the purposes of computing earnings per share prior to exercise because the shares may be issued for little or no consideration, are fully vested, and are exercisable after the original issuance date. The pre-funded warrants sold in December 2020 and January 2021 were exercised in January 2021 and 488,659, 545,000, and 1,689,159 of the pre-funded warrants sold in June 2022 were exercised in June 2022, July 2022, and August 2022, respectively, and included in the denominator for the period of time the warrants were outstanding.

SCHEDULE OF ANTI-DILUTIVE POTENTIAL SHARES OUTSTANDING ACTIVITY

The following outstanding potentially dilutive shares have been excluded from the calculation of diluted net loss per share for the periods presented due to their anti-dilutive effect:

	For the Three Months Ended				For the Nine Months Ended
	September 30,		September 30,		September 30,		September 30,
	2022		2021		2022		2021
Stock options		189,454		235,949		189,454		235,949
Restricted stock		89,647		185,264		89,647		185,264
Common stock warrants		4,787,823		750,986		1,439,510		746,914
Shares committed under ESPP		10,308		1,088		10,308		1,088