Restatement of Previously Issued Financial Statements (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Changes and Error Corrections [Abstract]

Schedule of Error Corrections and Prior Period Adjustments

The following tables represent the as-restated consolidated balance sheet as of December 31, 2022, and the related consolidated statements of operations and comprehensive loss, stockholders’ equity and cash flows for the year ended December 31, 2022. These tables also present a reconciliation from the prior period as previously reported to the as-restated amounts. The amounts as previously reported for fiscal year 2022 were derived from the Annual Report on Form 10-K for the fiscal year ended December 31, 2022, filed on March 29, 2023.

Consolidated Balance Sheet:

	As of December 31, 2022
(in thousands)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Assets
Current assets:
Cash and cash equivalents	$	113,006	$	—	$	—	$	113,006
Marketable securities	67,321		—		—		67,321
Prepaid expenses	8,374		244		—		8,618
Receivables and other current assets	10,787		3,840		—		14,627
Total current assets	199,488		4,084		—		203,572
Marketable securities	1,414		—		—		1,414
Property, plant and equipment, net	9,362		58,585		(311)		67,636
Goodwill	5,646		—		—		5,646
Intangible assets, net	4,868		—		—		4,868
Operating lease right-of-use assets	281,996		(51,111)				230,885
Restricted cash and other non-current assets	52,128		3,665		—		55,793
Total assets	$	554,902	$	15,223	$	(311)	$	569,814
Liabilities and Stockholders’ Equity
Current Liabilities:
Accounts payable	$	25,092	$	(10,225)	$	—	$	14,867
Accrued expenses and other current liabilities	51,985		(520)		1,999		53,464
Operating lease liability, current portion	51,160		(23,566)		—		27,594
Finance lease liability, current portion	—		60,654		—		60,654
Total current liabilities	128,237		26,343		1,999		156,579
Operating lease liability, net of current portion	230,230		(21,102)		—		209,128
Financing lease liability, net of current portion	—		69,682		—		69,682
Other non-current liabilities	92		—		—		92
Total liabilities	358,559		74,923		1,999		435,481
Commitments and contingencies (Note 12)
Stockholders’ Equity:
Preferred stock, $0.01 par value, 5,000 shares authorized; 0 shares issued and outstanding at December 31, 2022	$	—	$	—	$	—	$	—
Common stock, $0.01 par value, 125,000 shares authorized; 82,923 shares issued and outstanding at December 31, 2022	830		—		—		830
Additional paid-in capital	4,186,086		—		(98)		4,185,988
Accumulated other comprehensive loss	(4,070)		—		—		(4,070)
Accumulated deficit	(3,986,503)		(59,700)		(2,212)		(4,048,415)
Total stockholders’ equity	196,343		(59,700)		(2,310)		134,333
Total liabilities and stockholders’ equity	$	554,902	$	15,223	$	(311)	$	569,814

Consolidated Statement of Operations and Comprehensive Loss

	Year ended December 31, 2022
(in thousands, except per share amounts)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Revenue:
Product revenue, net	$	2,739	$	—	$	—	$	2,739
Other revenue	858		—		—		858
Total revenues	3,597		—		—		3,597
Cost of product revenue	10,077		—		—		10,077
Gross margin	(6,480)		—		—		(6,480)
Operating expenses:
Research and development	240,764		(40,121)		(204)		200,439
Selling, general and administrative	136,908		3,516		(98)		140,326
Restructuring expenses	4,940		—		—		4,940
Total operating expenses	382,612		(36,605)		(302)		345,705
Gain from sale of priority review voucher, net	102,000		—		—		102,000
(Loss) Income from operations	(287,092)		36,605		302		(250,185)
Interest income	1,032		—		—		1,032
Interest expense	—		(6,322)		—		(6,322)
Other (expense) income, net	19,599		5,651		—		25,250
(Loss) income before income taxes	(266,461)		35,934		302		(230,225)
Income tax (expense) benefit	(117)		—		—		(117)
Net (loss) income	(266,578)		35,934		302		(230,342)
Net (loss) income per share - basic	$	(3.39)	$	0.46	$	—	$	(2.93)
Net (loss) income per share - diluted	$	(3.39)	$	0.46	$	—	$	(2.93)
Weighted-average number of common shares used in computing net (loss) income per share - basic:	78,585		—		—		78,585
Weighted-average number of common shares used in computing net (loss) income per share - diluted:	78,585		—		—		78,585
Other comprehensive (loss) income:
Other comprehensive (loss) income, net of tax (benefit) expense of $0.0 million for the year ended December 31, 2022	(1,159)		—		—		(1,159)
Total other comprehensive (loss) income	(1,159)		—		—		(1,159)
Comprehensive (loss) income	$	(267,737)	$	35,934	$	302	$	(231,501)

Consolidated Statement of Changes in Stockholders' Equity:

	Common stock			Additional paid-in capital		Accumulated other comprehensive loss		Accumulated deficit		Total stockholders' equity
(in thousands)	Shares	Amount
As Previously Reported
Balances at December 31, 2021	71,115	$	711	$	4,096,402	$	(2,911)	$	(3,719,925)	$	374,277
Vesting of restricted stock	979	10		(10)		—		—		—
Exercise of stock options	7	—		16		—		—		16
Purchase of shares under ESPP	68	1		238		—		—		239
Issuance of common stock	10,742	107		53,960		—		—		54,067
Issuance of unrestricted stock awards to settle accrued employee compensation	12	1		—		—		—		1
Stock-based compensation expense	—	—		35,480		—		—		35,480
Other comprehensive loss	—	—		—		(1,159)		—		(1,159)
Net (loss) income	—	—		—		—		(266,578)		(266,578)
Balances at December 31, 2022	82,923	$	830	$	4,186,086	$	(4,070)	$	(3,986,503)	$	196,343
Adjustments to Leases
Balances at December 31, 2021	—	$	—	$	—	$	—	$	(95,634)	$	(95,634)
Vesting of restricted stock	—	—		—		—		—		—
Exercise of stock options	—	—		—		—		—		—
Purchase of shares under ESPP	—	—		—		—		—		—
Issuance of common stock	—	—		—		—		—		—
Issuance of unrestricted stock awards to settle accrued employee compensation	—	—		—		—		—		—
Stock-based compensation expense	—	—		—		—		—		—
Other comprehensive loss	—	—		—		—		—		—
Net (loss) income	—	—		—		—		35,934		35,934
Balances at December 31, 2022	—	$	—	$	—	$	—	$	(59,700)	$	(59,700)
Other Adjustments
Balances at December 31, 2021	—	—		—		—		(2,514)		(2,514)
Vesting of restricted stock	—	—		—		—		—		—
Exercise of stock options	—	—		—		—		—		—
Purchase of shares under ESPP	—	—		—		—		—		—
Issuance of common stock	—	—		—		—		—		—
Issuance of unrestricted stock awards to settle accrued employee compensation	—	—		—		—		—		—
Stock-based compensation expense	—	—		(98)		—		—		(98)
Other comprehensive loss	—	—		—		—		—		—
Net (loss) income	—	—		—		—		302		302
Balances at December 31, 2022	—	$	—	$	(98)	$	—	$	(2,212)	$	(2,310)
As Restated
Balances at December 31, 2021	71,115	711		4,096,402		(2,911)		(3,818,073)		276,129
Vesting of restricted stock	979	10		(10)		—		—		—
Exercise of stock options	7	—		16		—		—		16
Purchase of shares under ESPP	68	1		238		—		—		239
Issuance of common stock	10,742	107		53,960		—		—		54,067

Issuance of unrestricted stock awards to settle accrued employee compensation	12	1		—		—		—		1
Stock-based compensation expense	—	—		35,382		—		—		35,382
Other comprehensive loss	—	—		—		(1,159)		—		(1,159)
Net (loss) income	—	—		—		—		(230,342)		(230,342)
Balances at December 31, 2022	82,923	$	830	$	4,185,988	$	(4,070)	$	(4,048,415)	$	134,333

Consolidated Statement of Cash Flows

	Year Ended December 31,
	2022
(in thousands)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Cash flows from operating activities:
Net (loss) income	$	(266,578)	$	35,934	$	302	$	(230,342)
Adjustments to reconcile net loss to net cash used in operating    activities:
Depreciation and amortization	5,001		3,547		(204)		8,344
Stock-based compensation expense	35,188		—		(98)		35,090
Noncash research and development expense (finance lease)	—		11,180		—		11,180
Noncash operating lease expense	—		23,562		—		23,562
Gain from sale of priority review voucher	(102,000)		—		—		(102,000)
Unrealized loss on equity securities	3,135		—		—		3,135
Excess inventory reserve	7,519		—		—		7,519
Other non-cash items	3,904		234		—		4,138
(Gain) on foreign currency exchange rates	—		(1,801)		—		(1,801)
Changes in operating assets and liabilities:
Prepaid expenses and other assets	3,260		(8,080)		—		(4,820)
Inventory	(7,227)		—		—		(7,227)
Operating right of use assets	42,706		(42,706)		—		—
Accounts payable	(920)		(6,789)		—		(7,709)
Accrued expenses and other liabilities	(51,228)		5,254		—		(45,974)
Accrued interest payable under finance lease	—		4,758		—		4,758
Operating lease liabilities	(25,713)		11,641		—		(14,072)
Net cash used in operating activities	(352,953)		36,734		—		(316,219)
Cash flows from investing activities:
Purchase of property, plant and equipment	(8,208)		—		—		(8,208)
Proceeds from maturities of marketable securities	131,445		—		—		131,445
Proceeds from sales of marketable securities	30,216		—		—		30,216
Purchase of intangible assets	(5,000)		—		—		(5,000)
Proceeds from sale of priority review voucher	102,000		—		—		102,000
Net cash provided by investing activities	250,453		—		—		250,453
Cash flows from financing activities:
Proceeds from exercise of stock options and ESPP contributions	16		—		—		16
Principal payments on finance lease	—		(36,734)		—		(36,734)
Proceeds from public offering of common stock, net of issuance costs	54,237		—		—		54,237
Net cash provided by financing activities	54,253		(36,734)		—		17,519
(Decrease) increase in cash, cash equivalents and restricted cash	(48,247)		—		—		(48,247)
Cash, cash equivalents and restricted cash at beginning of year	206,692		—		—		206,692
Cash, cash equivalents and restricted cash at end of year	$	158,445	$	—	$	—	$	158,445
Reconciliation of cash, cash equivalents and restricted cash:
Cash and cash equivalents	$	113,006	$	—	$	—	$	113,006
Restricted cash included in receivables and other current assets	1,502		—		—		1,502
Restricted cash included in restricted cash and other non-current assets	43,937		—		—		43,937
Total cash, cash equivalents and restricted cash	$	158,445	$	—	$	—	$	158,445
Supplemental cash flow disclosures:
Right-of-use assets obtained in exchange for operating lease liabilities	236,003		(14,967)		—		221,036
Increase (Reduction) of right of use asset and associated operating lease liability due to lease reassessment	(2,833)		2,833		—		—
Purchases of property, plant and equipment included in accounts    payable and accrued expenses	(3)		—		—		(3)
Offering expenses included in accounts payable and accrued expenses	170		—		—		170
Right-of-use assets obtained in exchange for finance lease liabilities	—		73,443		—		73,443
Cash paid during the period for income taxes	253		—		—		253

The following unaudited condensed consolidated balance sheet tables present the impacts of the restatement adjustments as of the periods ended March 31, 2023 and 2022, June 30, 2023 and 2022, and September 30, 2023 and 2022. The period ended December 31, 2023 was not subject to restatement.

	As of March 31, 2023
(in thousands)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Assets
Current assets:
Cash and cash equivalents	$	239,045	$	—	$	—	$	239,045
Marketable securities	79,212		—		—		79,212
Prepaid expenses	13,466		(2,082)		—		11,384
Inventory	3,809		(610)		—		3,199
Receivables and other current assets	15,539		3,374		(2,800)		16,113
Total current assets	351,071		682		(2,800)		348,953
Property, plant and equipment, net	8,718		53,223		(270)		61,671
Goodwill	5,646		—		—		5,646
Intangible assets, net	5,613		—		—		5,613
Operating lease right-of-use assets	270,153		(46,690)		—		223,463
Restricted cash and other non-current assets	51,535		3,665		—		55,200
Total assets	$	692,736	$	10,880	$	(3,070)	$	700,546
Liabilities and Stockholders’ Equity
Current Liabilities:
Accounts payable	$	19,235	$	(2,522)	$	—	$	16,713
Accrued expenses and other current liabilities	45,294		1,017		(801)		45,510
Operating lease liability, current portion	51,404		(24,784)				26,620
Financing lease liability, current portion	—		58,747		—		58,747
Total current liabilities	115,933		32,458		(801)		147,590
Operating lease liability, net of current portion	221,971		(18,176)				203,795
Financing lease liability, net of current portion	—		58,649		—		58,649
Other non-current liabilities	92		—		—		92
Total liabilities	337,996		72,931		(801)		410,126
Commitments and contingencies (Note 12)
Stockholders’ Equity:
Preferred stock, $0.01 par value, 5,000 shares authorized; 0 shares issued and outstanding at March 31, 2023	$	—	$	—	$	—	$	—
Common stock, $0.01 par value, 125,000 shares authorized; 106,370 shares issued and outstanding at March 31, 2023	1,064		—		—		1,064
Additional paid-in capital	4,322,025		—		(98)		4,321,927
Accumulated other comprehensive loss	(3,086)		—		—		(3,086)
Accumulated deficit	(3,965,263)		(62,051)		(2,171)		(4,029,485)
Total stockholders’ equity	354,740		(62,051)		(2,269)		290,420
Total liabilities and stockholders’ equity	$	692,736	$	10,880	$	(3,070)	$	700,546

	As of June 30, 2023
(in thousands)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Assets
Current assets:
Cash and cash equivalents	$	172,872	$	—	$	—	$	172,872
Marketable securities	72,431		—		—		72,431
Prepaid expenses	13,597		(2,162)		—		11,435
Inventory	13,642		(1,838)		602		12,406
Receivables and other current assets	15,435		3,659				19,094
Total current assets	287,977		(341)		602		288,238
Property, plant and equipment, net	10,227		51,722		(235)		61,714
Goodwill	5,646		—		—		5,646
Intangible assets, net	5,490		—		—		5,490
Operating lease right-of-use assets	302,849		(86,929)				215,920
Restricted cash and other non-current assets	51,204		3,665		—		54,869
Total assets	$	663,393	$	(31,883)	$	367	$	631,877
Liabilities and Stockholders’ Equity
Current Liabilities:
Accounts payable	$	10,894	$	(1,081)	$	—	$	9,813
Accrued expenses and other current liabilities	56,531		(599)		1,999		57,931
Operating lease liability, current portion	67,591		(42,427)		—		25,164
Financing lease liability, current portion	—		55,706		—		55,706
Total current liabilities	135,016		11,599		1,999		148,614
Operating lease liability, net of current portion	239,266		(40,930)				198,336
Financing lease liability, net of current portion	—		50,017		—		50,017
Other non-current liabilities	92		—		—		92
Total liabilities	374,374		20,686		1,999		397,059
Commitments and contingencies (Note 12)
Stockholders’ Equity:
Preferred stock, $0.01 par value, 5,000 shares authorized; 0 shares issued and outstanding at June 30, 2023	$	—	$	—	$	—	$	—
Common stock, $0.01 par value, 250,000 shares authorized; 106,454 shares issued and outstanding at June 30, 2023	1,065		—		—		1,065
Additional paid-in capital	4,328,489		—		(98)		4,328,391
Accumulated other comprehensive loss	(2,364)		—		—		(2,364)
Accumulated deficit	(4,038,171)		(52,569)		(1,534)		(4,092,274)
Total stockholders’ equity	289,019		(52,569)		(1,632)		234,818
Total liabilities and stockholders’ equity	$	663,393	$	(31,883)	$	367	$	631,877

	As of September 30, 2023
(in thousands)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Assets
Current assets:
Cash and cash equivalents	$	165,347	$	—	$	—	$	165,347
Marketable securities	8,946		—		—		8,946
Accounts Receivable	23,000		—		(8,400)		14,600
Prepaid expenses	11,431		(2,040)		—		9,391
Inventory	20,969		(3,205)		602		18,366
Other current assets	17,383		3,538				20,921
Total current assets	247,076		(1,707)		(7,798)		237,571
Property, plant and equipment, net	9,972		63,398		(280)		73,090
Goodwill	5,646		—		—		5,646
Intangible assets, net	5,368		—		—		5,368
Operating lease right-of-use assets	294,717		(87,796)				206,921
Restricted cash and other non-current assets	50,829		3,665		—		54,494
Total assets	$	613,608	$	(22,440)	$	(8,078)	$	583,090
Liabilities and Stockholders’ Equity
Current Liabilities:
Accounts payable	$	19,852	$	(3,042)	$	316	$	17,126
Deferred revenue	9,653		—		(8,400)		1,253
Accrued expenses and other current liabilities	57,768		572		—		58,340
Operating lease liability, current portion	71,684		(46,160)		—		25,524
Financing lease liability, current portion	—		85,208		—		85,208
Total current liabilities	158,957		36,578		(8,084)		187,451
Operating lease liability, net of current portion	232,023		(39,456)		—		192,567
Financing lease liability, net of current portion	—		50,146		—		50,146
Other non-current liabilities	92		—		—		92
Total liabilities	391,072		47,268		(8,084)		430,256
Commitments and contingencies (Note 12)
Stockholders’ Equity:
Preferred stock, $0.01 par value, 5,000 shares authorized; 0 shares issued and outstanding at September 30, 2023	$	—	$	—	$	—	$	—
Common stock, $0.01 par value, 250,000 shares authorized; 107,022 shares issued and outstanding at September 30, 2023	1,071		—		—		1,071
Additional paid-in capital	4,333,594		—		(98)		4,333,496
Accumulated other comprehensive loss	(2,227)		—		—		(2,227)
Accumulated deficit	(4,109,902)		(69,708)		104		(4,179,506)
Total stockholders’ equity	222,536		(69,708)		6		152,834
Total liabilities and stockholders’ equity	$	613,608	$	(22,440)	$	(8,078)	$	583,090

	As of March 31, 2022
(in thousands)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Assets
Current assets:
Cash and cash equivalents	$	106,260	$	—	$	—	$	106,260
Marketable securities	105,328		—		—		105,328
Prepaid expenses	31,798		(1,549)		—		30,249
Receivables and other current assets	11,531		198		—		11,729
Total current assets	254,917		(1,351)		—		253,566
Marketable securities	55,049		—		—		55,049
Property, plant and equipment, net	11,234		(599)		(459)		10,176
Goodwill	5,646		—		—		5,646
Operating lease right-of-use assets	111,897		(61,082)		—		50,815
Restricted cash and other non-current assets	52,328		3,665		—		55,993
Total assets	$	491,071	$	(59,367)	$	(459)	$	431,245
Liabilities and Stockholders’ Equity
Current Liabilities:
Accounts payable	$	28,350	$	(4,937)	$	—	$	23,413
Accrued expenses and other current liabilities	89,032		(15,597)		1,999		75,434
Operating lease liability, current portion	25,510		(9,262)		—		16,248
Financing lease liability, current portion	—		55,995		—		55,995
Total current liabilities	142,892		26,199		1,999		171,090
Operating lease liability, net of current portion	84,828		(46,407)		—		38,421
Financing lease liability, net of current portion	—		41,315		—		41,315
Other non-current liabilities	92		—		—		92
Total liabilities	227,812		21,107		1,999		250,918
Commitments and contingencies (Note 12)
Stockholders’ Equity:
Preferred stock, $0.01 par value, 5,000 shares authorized; 0 shares issued and outstanding at March 31, 2022	$	—	$	—	$	—	$	—
Common stock, $0.01 par value, 125,000 shares authorized; 71,438 shares issued and outstanding at March 31, 2022	714		—		—		714
Additional paid-in capital	4,109,081		—		(1,384)		4,107,697
Accumulated other comprehensive loss	(4,459)		—		—		(4,459)
Accumulated deficit	(3,842,077)		(80,474)		(1,074)		(3,923,625)
Total stockholders’ equity	263,259		(80,474)		(2,458)		180,327
Total liabilities and stockholders’ equity	$	491,071	$	(59,367)	$	(459)	$	431,245

	As of June 30, 2022
(in thousands)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Assets
Current assets:
Cash and cash equivalents	$	81,499	$	—	$	—	$	81,499
Marketable securities	51,010		—		—		51,010
Prepaid expenses	24,473		(667)		—		23,806
Receivables and other current assets	10,476		2,997		—		13,473
Total current assets	167,458		2,330		—		169,788
Marketable securities	40,641		—		—		40,641
Property, plant and equipment, net	14,566		(688)		(406)		13,472
Goodwill	5,646		—		—		5,646
Operating lease right-of-use assets	292,731		(54,005)		—		238,726
Restricted cash and other non-current assets	52,550		3,665		—		56,215
Total assets	$	573,592	$	(48,698)	$	(406)	$	524,488
Liabilities and Stockholders’ Equity
Current Liabilities:
Accounts payable	$	24,865	$	(2,846)	$	—	$	22,019
Accrued expenses and other current liabilities	75,550		(12,189)		1,999		65,360
Operating lease liability, current portion	48,446		(22,583)		—		25,863
Financing lease liability, current portion	—		47,219		—		47,219
Total current liabilities	148,861		9,601		1,999		160,461
Operating lease liability, net of current portion	244,522		(27,634)		—		216,888
Financing lease liability, net of current portion	—		36,550		—		36,550
Other non-current liabilities	93		—		—		93
Total liabilities	393,476		18,517		1,999		413,992
Commitments and contingencies (Note 12)
Stockholders’ Equity:
Preferred stock, $0.01 par value, 5,000 shares authorized; 0 shares issued and outstanding at June 30, 2022	$	—	$	—	$	—	$	—
Common stock, $0.01 par value, 125,000 shares authorized; 73,551 shares issued and outstanding at June 30, 2022	735		—		—		735
Additional paid-in capital	4,126,012		—		(1,854)		4,124,158
Accumulated other comprehensive loss	(4,416)		—		—		(4,416)
Accumulated deficit	(3,942,215)		(67,215)		(551)		(4,009,981)
Total stockholders’ equity	180,116		(67,215)		(2,405)		110,496
Total liabilities and stockholders’ equity	$	573,592	$	(48,698)	$	(406)	$	524,488

	As of September 30, 2022
(in thousands)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Assets
Current assets:
Cash and cash equivalents	$	66,478	$	—	$	—	$	66,478
Marketable securities	73,155		—		—		73,155
Prepaid expenses	8,270		55		—		8,325
Receivables and other current assets	12,535		2,425		—		14,960
Total current assets	160,438		2,480		—		162,918
Marketable securities	1,407		—		—		1,407
Property, plant and equipment, net	11,535		(777)		(358)		10,400
Goodwill	5,646		—		—		5,646
Intangible assets, net	—		—		4,972		4,972
Operating lease right-of-use assets	288,684		(56,750)		—		231,934
Restricted cash and other non-current assets	52,388		3,665		—		56,053
Total assets	$	520,098	$	(51,382)	$	4,614	$	473,330
Liabilities and Stockholders’ Equity
Current Liabilities:
Accounts payable	$	18,622	$	(2,898)	$	—	$	15,724
Accrued expenses and other current liabilities	64,314		(13,432)		1,998		52,880
Operating lease liability, current portion	43,791		(20,322)		—		23,469
Financing lease liability, current portion	—		41,264		—		41,264
Total current liabilities	126,727		4,612		1,998		133,337
Operating lease liability, net of current portion	234,422		(24,069)		—		210,353
Financing lease liability, net of current portion	—		31,036		—		31,036
Other non-current liabilities	92		—		—		92
Total liabilities	361,241		11,579		1,998		374,818
Commitments and contingencies (Note 12)
Stockholders’ Equity:
Preferred stock, $0.01 par value, 5,000 shares authorized; 0 shares issued and outstanding at September 30, 2022	$	—	$	—	$	—	$	—
Common stock, $0.01 par value, 125,000 shares authorized; 82,880 shares issued and outstanding at September 30, 2022	829		—		—		829
Additional paid-in capital	4,181,393		—		(2,043)		4,179,350
Accumulated other comprehensive loss	(4,630)		—		—		(4,630)
Accumulated deficit	(4,018,735)		(62,961)		4,659		(4,077,037)
Total stockholders’ equity	158,857		(62,961)		2,616		98,512
Total liabilities and stockholders’ equity	$	520,098	$	(51,382)	$	4,614	$	473,330

Condensed Consolidated Statements of Operations and Comprehensive Loss

The following unaudited condensed consolidated statements of operations and comprehensive loss tables present the impacts of the restatement adjustments for the three months ended March 31, 2023 and 2022, the three and six months ended June 30, 2023 and 2022, and the three and nine months ended September 30, 2023 and 2022. The year ended December 31, 2023 was not subject to restatement.

	Three Months ended March 31, 2023
(in thousands, except per share amounts)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Revenue
Product revenue	$	2,296	$	—	$	—	$	2,296
Other revenue	85		—		—		85
Total revenues	2,381		—		—		2,381
Cost of product revenue	3,376		2,136		—		5,512
Gross margin	(995)		(2,136)		—		(3,131)
Operating expenses:
Selling, general and administrative	37,354		113		—		37,467
Research and development	46,144		(4,516)		(41)		41,587
Total operating expenses	83,498		(4,403)		(41)		79,054
Gain from sale of priority review voucher, net	92,930		—		—		92,930
Income (loss) from operations	8,437		2,267		41		10,745
Interest income	2,828		—		—		2,828
Interest expense	(3)		(4,267)		—		(4,270)
Other income, net	9,978		(351)		—		9,627
Income (loss) before income taxes	21,240		(2,351)		41		18,930
Income tax (expense) benefit	—		—		—		—
Net income (loss)	21,240		(2,351)		41		18,930
Net income (loss) per share - basic (1)	$	0.21	$	(0.02)	$	—	$	0.18
Net income (loss) per share - diluted (1)	$	0.21	$	(0.02)	$	—	$	0.18
Weighted-average number of common shares used in computing net income (loss) per share - basic:	102,920		—		—		102,920
Weighted-average number of common shares used in computing net income (loss) per share - diluted:	103,303		—		—		103,303
Other comprehensive income (loss):
Other comprehensive income (loss), net of tax (benefit) expense of $0.0 million for the three months ended March 31, 2023	984		—		—		984
Total other comprehensive income (loss)	984		—		—		984
Comprehensive income (loss)	$	22,224	$	(2,351)	$	41	$	19,914

(1) Due to differences in rounding to the nearest cent per basic or diluted share, totals may not equal the sum of the line items.

	Six Months ended June 30, 2023
(in thousands, except per share amounts)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Revenue
Product revenue	$	9,133	$	—	$	—	$	9,133
Other revenue	138		—		—		138
Total revenues	9,271		—		—		9,271
Cost of product revenue	12,940		(731)		—		12,209
Gross margin	(3,669)		731		—		(2,938)
Operating expenses:
Selling, general and administrative	77,703		226		—		77,929
Research and development	88,418		(14,705)		(678)		73,035
Total operating expenses	166,121		(14,479)		(678)		150,964
Gain from sale of priority review voucher, net	92,930		—		—		92,930
Income (loss) from operations	(76,860)		15,210		678		(60,972)
Interest income	5,507		—		—		5,507
Interest expense	(3)		(8,017)		—		(8,020)
Other income, net	19,608		(62)		—		19,546
Income (loss) before income taxes	(51,748)		7,131		678		(43,939)
Income tax (expense) benefit	80				—		80
Net income (loss)	(51,668)		7,131		678		(43,859)
Net income (loss) per share - basic	$	(0.49)	$	0.07	$	0.01	$	(0.41)
Net income (loss) per share - diluted	$	(0.49)	$	0.07	$	0.01	$	(0.41)
Weighted-average number of common shares used in computing net income (loss) per share - basic:	105,819		—		—		105,819
Weighted-average number of common shares used in computing net income (loss) per share - diluted:	105,819		—		—		105,819
Other comprehensive income (loss):
Other comprehensive income (loss), net of tax (benefit) expense of $0.0 million for the six months ended June 30, 2023	1,706		—		—		1,706
Total other comprehensive income (loss)	1,706		—		—		1,706
Comprehensive income (loss)	$	(49,962)	$	7,131	$	678	$	(42,153)

	Three Months ended June 30, 2023
(in thousands, except per share amounts)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Revenue
Product revenue	$	6,837	$	—	$	—	$	6,837
Other revenue	53		—		—		53
Total revenues	6,890		—		—		6,890
Cost of product revenue	9,564		(2,867)		—		6,697
Gross margin	(2,674)		2,867		—		193
Operating expenses:							—
Selling, general and administrative	40,349		113		—		40,462
Research and development	42,274		(10,189)		(637)		31,448
Total operating expenses	82,623		(10,076)		(637)		71,910
Income (loss) from operations	(85,297)		12,943		637		(71,717)
Interest income	2,679		—		—		2,679
Interest expense	—		(3,750)		—		(3,750)
Other income, net	9,630		289		—		9,919
Income (loss) before income taxes	(72,988)		9,482		637		(62,869)
Income tax (expense) benefit	80		—		—		80
Net income (loss)	(72,908)		9,482		637		(62,789)
Net income (loss) per share - basic (1)	$	(0.67)	$	0.09	$	0.01	$	(0.58)
Net income (loss) per share - diluted (1)	$	(0.67)	$	0.09	$	0.01	$	(0.58)
Weighted-average number of common shares used in computing net income (loss) per share - basic:	108,685		—		—		108,685
Weighted-average number of common shares used in computing net income (loss) per share - diluted:	108,685		—		—		108,685
Other comprehensive income (loss):
Other comprehensive income (loss), net of tax (benefit) expense of $0.0 million for the three months ended June 30, 2023	722		—		—		722
Total other comprehensive income (loss)	722		—		—		722
Comprehensive income (loss)	$	(72,186)	$	9,482	$	637	$	(62,067)

(1) Due to differences in rounding to the nearest cent per basic or diluted share, totals may not equal the sum of the line items.

	Nine Months ended September 30, 2023
(in thousands, except per share amounts)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Revenue
Product revenue	$	21,414	$	—	$	—	$	21,414
Other revenue	249		—		—		249
Total revenues	21,663		—		—		21,663
Cost of product revenue	23,895		(2,560)		—		21,335
Gross margin	(2,232)		2,560		—		328
Operating expenses:							—
Selling, general and administrative	118,406		294		—		118,700
Research and development	133,881		52		(2,397)		131,536
Total operating expenses	252,287		346		(2,397)		250,236
Gain from sale of priority review voucher, net	92,930		—		—		92,930
Income (loss) from operations	(161,589)		2,214		2,397		(156,978)
Interest income	7,961		—		—		7,961
Interest expense	(3)		(12,328)		—		(12,331)
Other income (expense), net	30,152		106		(81)		30,177
Income (loss) before income taxes	(123,479)		(10,008)		2,316		(131,171)
Income tax (expense) benefit	80		—		—		80
Net income (loss)	(123,399)		(10,008)		2,316		(131,091)
Net income (loss) per share - basic (1)	$	(1.15)	$	(0.09)	$	0.02	$	(1.23)
Net income (loss) per share - diluted (1)	$	(1.15)	$	(0.09)	$	0.02	$	(1.23)
Weighted-average number of common shares used in computing net income (loss) per share - basic:	106,924		—		—		106,924
Weighted-average number of common shares used in computing net income (loss) per share - diluted:	106,924		—		—		106,924
Other comprehensive income (loss):
Other comprehensive income (loss), net of tax (benefit) expense of $0.0 million for the nine months ended September 30, 2023	1,843		—		—		1,843
Total other comprehensive income (loss)	1,843		—		—		1,843
Comprehensive income (loss)	$	(121,556)	$	(10,008)	$	2,316	$	(129,248)

(1) Due to differences in rounding to the nearest cent per basic or diluted share, totals may not equal the sum of the line items.

	Three Months ended September 30, 2023
(in thousands, except per share amounts)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Revenue
Product revenue	$	12,281	$	—	$	—	$	12,281
Other revenue	111		—		—		111
Total revenues	12,392		—		—		12,392
Cost of product revenue	10,955		(1,829)		—		9,126
Gross margin	1,437		1,829		—		3,266
Operating expenses:
Selling, general and administrative	40,703		68		—		40,771
Research and development	45,463		14,757		(1,719)		58,501
Total operating expenses	86,166		14,825		(1,719)		99,272
Income (loss) from operations	(84,729)		(12,996)		1,719		(96,006)
Interest income	2,454		—		—		2,454
Interest expense	—		(4,311)		—		(4,311)
Other income (expense), net	10,544		168		(81)		10,631
Income (loss) before income taxes	(71,731)		(17,139)		1,638		(87,232)
Income tax (expense) benefit	—		—		—		—
Net income (loss)	(71,731)		(17,139)		1,638		(87,232)
Net income (loss) per share - basic	$	(0.66)	$	(0.16)	$	0.02	$	(0.80)
Net income (loss) per share - diluted	$	(0.66)	$	(0.16)	$	0.02	$	(0.80)
Weighted-average number of common shares used in computing net income (loss) per share - basic:	109,098		—		—		109,098
Weighted-average number of common shares used in computing net income (loss) per share - diluted:	109,098		—		—		109,098
Other comprehensive income (loss):
Other comprehensive income (loss), net of tax (benefit) expense of $0.0 million for the three months ended September 30, 2023	137		—		—		137
Total other comprehensive income (loss)	137		—		—		137
Comprehensive income (loss)	$	(71,594)	$	(17,139)	$	1,638	$	(87,095)

	Three Months ended March 31, 2022
(in thousands, except per share amounts)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Revenue:
Product revenue	$	1,408	$	—	$	—	$	1,408
Other revenue	537		—		—		537
Total revenues	1,945		—		—		1,945
Cost of product revenue	8,310		—		—		8,310
Gross margin	(6,365)		—		—		(6,365)
Operating expenses:
Research and development	77,875		(15,511)		(930)		61,434
Selling, general and administrative	36,106		(147)		(510)		35,449
Total operating expenses	113,981		(15,658)		(1,440)		96,883
Income (loss) from operations	(120,346)		15,658		1,440		(103,248)
Interest income	106		—		—		106
Interest expense	—		(1,028)		—		(1,028)
Other income (expense), net	(1,912)		530		—		(1,382)
Income (loss) before income taxes	(122,152)		15,160		1,440		(105,552)
Income tax (expense) benefit	—		—		—		—
Net income (loss)	(122,152)		15,160		1,440		(105,552)
Net income (loss) per share - basic	$	(1.66)	$	0.21	$	0.02	$	(1.43)
Net income (loss) per share - diluted	$	(1.66)	$	0.21	$	0.02	$	(1.43)
Weighted-average number of common shares used in computing net income (loss) per share - basic:	73,688		—		—		73,688
Weighted-average number of common shares used in computing net income (loss) per share - diluted:	73,688		—		—		73,688
Other comprehensive income (loss):
Other comprehensive income (loss), net of tax (benefit) expense of $0.0 million for the three months ended March 31, 2022	(1,548)		—		—		(1,548)
Total other comprehensive income (loss)	(1,548)		—		—		(1,548)
Comprehensive income (loss)	$	(123,700)	$	15,160	$	1,440	$	(107,100)

	Six Months ended June 30, 2022
(in thousands, except per share amounts)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Revenue:
Product revenue	$	2,739	$	—	$	—	$	2,739
Other revenue	725		—		—		725
Total revenues	3,464		—		—		3,464
Cost of product revenue	10,055		—		—		10,055
Gross margin	(6,591)		—		—		(6,591)
Operating expenses:
Research and development	141,716		(27,866)		(1,192)		112,658
Selling, general and administrative	72,800		(461)		(771)		71,568
Restructuring expenses	6,639		—		—		6,639
Total operating expenses	221,155		(28,327)		(1,963)		190,865
Income (loss) from operations	(227,746)		28,327		1,963		(197,456)
Interest income	280		—		—		280
Interest expense	—		(1,950)		—		(1,950)
Other income, net	5,176		2,042		—		7,218
Income (loss) before income taxes	(222,290)		28,419		1,963		(191,908)
Income tax (expense) benefit	—		—		—		—
Net income (loss)	(222,290)		28,419		1,963		(191,908)
Net income (loss) per share - basic	$	(3.02)	$	0.39	$	0.03	$	(2.60)
Net income (loss) per share - diluted	$	(3.02)	$	0.39	$	0.03	$	(2.60)
Weighted-average number of common shares used in computing net income (loss) per share - basic:	73,727		—		—		73,727
Weighted-average number of common shares used in computing net income (loss) per share - diluted:	73,727		—		—		73,727
Other comprehensive income (loss):
Other comprehensive income (loss), net of tax (benefit) expense of $0.0 million for the six months ended June 30, 2022	(1,505)		—		—		(1,505)
Total other comprehensive income (loss)	(1,505)		—		—		(1,505)
Comprehensive income (loss)	$	(223,795)	$	28,419	$	1,963	$	(193,413)

	Three Months ended June 30, 2022
(in thousands, except per share amounts)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Revenue:
Product revenue	$	1,331	$	—	$	—	$	1,331
Other revenue	188		—		—		188
Total revenues	1,519		—		—		1,519
Cost of product revenue	1,745		—		—		1,745
Gross margin	(226)		—		—		(226)
Operating expenses:
Research and development	63,841		(12,355)		(262)		51,224
Selling, general and administrative	36,694		(314)		(261)		36,119
Restructuring expenses	6,639		—		—		6,639
Total operating expenses	107,174		(12,669)		(523)		93,982
Income (loss) from operations	(107,400)		12,669		523		(94,208)
Interest income	174		—		—		174
Interest expense	—		(922)		—		(922)
Other income, net	7,088		1,512		—		8,600
Income (loss) before income taxes	(100,138)		13,259		523		(86,356)
Income tax (expense) benefit	—		—		—		—
Net income (loss)	(100,138)		13,259		523		(86,356)
Net income (loss) per share - basic	$	(1.36)	$	0.18	$	0.01	$	(1.17)
Net income (loss) per share - diluted	$	(1.36)	$	0.18	$	0.01	$	(1.17)
Weighted-average number of common shares used in computing net income (loss) per share - basic:	73,767		—		—		73,767
Weighted-average number of common shares used in computing net income (loss) per share - diluted:	73,767		—		—		73,767
Other comprehensive income (loss):
Other comprehensive income (loss), net of tax (benefit) expense of $0.0 million for the three months ended June 30, 2022	43		—		—		43
Total other comprehensive income (loss)	43		—		—		43
Comprehensive income (loss)	$	(100,095)	$	13,259	$	523	$	(86,313)

	Nine Months ended September 30, 2022
(in thousands, except per share amounts)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Revenue:
Product revenue	$	2,739	$	—	$	—	$	2,739
Other revenue	795		—		—		795
Total revenues	3,534		—		—		3,534
Cost of product revenue	10,056		—		—		10,056
Gross margin	(6,522)		—		—		(6,522)
Operating expenses:
Research and development	194,864		(30,789)		(6,406)		157,669
Selling, general and administrative	106,201		(188)		(767)		105,246
Restructuring expenses	4,940		—		—		4,940
Total operating expenses	306,005		(30,977)		(7,173)		267,855
Income (loss) from operations	(312,527)		30,977		7,173		(274,377)
Interest income	663		—		—		663
Interest expense	—		(3,502)		—		(3,502)
Other income, net	13,061		5,198		—		18,259
Income (loss) before income taxes	(298,803)		32,673		7,173		(258,957)
Income tax (expense) benefit	(7)		—		—		(7)
Net income (loss)	(298,810)		32,673		7,173		(258,964)
Net income (loss) per share - basic	$	(3.91)	$	0.43	$	0.09	$	(3.39)
Net income (loss) per share - diluted	$	(3.91)	$	0.43	$	0.09	$	(3.39)
Weighted-average number of common shares used in computing net income (loss) per share - basic:	76,361		—		—		76,361
Weighted-average number of common shares used in computing net income (loss) per share - diluted:	76,361		—		—		76,361
Other comprehensive income (loss):
Other comprehensive income (loss), net of tax (benefit) expense of $0.0 million for the nine months ended September 30, 2022	(1,719)		—		—		(1,719)
Total other comprehensive income (loss)	(1,719)		—		—		(1,719)
Comprehensive income (loss)	$	(300,529)	$	32,673	$	7,173	$	(260,683)

	Three Months ended September 30, 2022
(in thousands, except per share amounts)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Revenue:
Product revenue	$	—	$	—	$	—	$	—
Other revenue	71		—		—		71
Total revenues	71		—		—		71
Cost of product revenue	—		—		—		—
Gross margin	71		—		—		71
Operating expenses:
Research and development	53,149		(2,923)		(5,214)		45,012
Selling, general and administrative	33,402		273		4		33,679
Restructuring expenses	(1,699)		—		—		(1,699)
Total operating expenses	84,852		(2,650)		(5,210)		76,992
Income (loss) from operations	(84,781)		2,650		5,210		(76,921)
Interest income	383		—		—		383
Interest expense	—		(1,552)		—		(1,552)
Other income, net	7,885		3,156		—		11,041
Income (loss) before income taxes	(76,513)		4,254		5,210		(67,049)
Income tax (expense) benefit	(7)		—		—		(7)
Net income (loss)	(76,520)		4,254		5,210		(67,056)
Net income (loss) per share - basic (1)	$	(0.94)	$	0.05	$	0.06	$	(0.82)
Net income (loss) per share - diluted (1)	$	(0.94)	$	0.05	$	0.06	$	(0.82)
Weighted-average number of common shares used in computing net income (loss) per share - basic:	81,543		—		—		81,543
Weighted-average number of common shares used in computing net income (loss) per share - diluted:	81,543		—		—		81,543
Other comprehensive income (loss):
Other comprehensive income (loss), net of tax (benefit) expense of $0.0 million for the three months ended September 30, 2022	(214)		—		—		(214)
Total other comprehensive income (loss)	(214)		—		—		(214)
Comprehensive income (loss)	$	(76,734)	$	4,254	$	5,210	$	(67,270)

(1) Due to differences in rounding to the nearest cent per basic or diluted share, totals may not equal the sum of the line items.

Condensed Consolidated Statements of Stockholders' Equity

The following unaudited condensed consolidated statements of stockholders' equity tables present the impacts of the restatement adjustments for the three months ended March 31, 2023 and 2022, the three months ended June 30, 2023 and 2022, and the three months ended September 30, 2023 and 2022. The year ended December 31, 2023, was not subject to restatement.

	Common stock			Additional paid-in capital		Accumulated other comprehensive loss		Accumulated deficit		Total stockholders' equity
(in thousands)	Shares	Amount
As Previously Reported
Balances at December 31, 2022	82,923	$	830	$	4,186,086	$	(4,070)	$	(3,986,503)	$	196,343
Vesting of restricted stock	382	3		(198)		—		—		(195)
Exercise of stock options	3	—		7		—		—		7
Purchase of shares under ESPP	62	1		226		—		—		227
Issuance of common stock	23,000	230		130,061		—		—		130,291
Stock-based compensation expense	—	—		5,843		—		—		5,843
Other comprehensive income (loss)	—	—		—		984		—		984
Net income (loss)	—	—		—		—		21,240		21,240
Balances at March 31, 2023	106,370	$	1,064	$	4,322,025	$	(3,086)	$	(3,965,263)	$	354,740
Adjustments to Leases
Balances at December 31, 2022	—	—		—		—		(59,700)		(59,700)
Vesting of restricted stock	—	—		—		—		—		—
Exercise of stock options	—	—		—		—		—		—
Purchase of shares under ESPP	—	—		—		—		—		—
Issuance of common stock	—	—		—		—		—		—
Stock-based compensation expense	—	—		—		—		—		—
Other comprehensive income (loss)	—	—		—		—		—		—
Net income (loss)	—	—		—		—		(2,351)		(2,351)
Balances at March 31, 2023	—	$	—	$	—	$	—	$	(62,051)	$	(62,051)
Other Adjustments
Balances at December 31, 2022	—	—		(98)		—		(2,212)		(2,310)
Vesting of restricted stock	—	—		—		—		—		—
Exercise of stock options	—	—		—		—		—		—
Purchase of shares under ESPP	—	—		—		—		—		—
Issuance of common stock	—	—		—		—		—		—
Stock-based compensation expense	—	—		—		—		—		—
Other comprehensive income (loss)	—	—		—		—		—		—
Net income (loss)	—	—		—		—		41		41
Balances at March 31, 2023	—	$	—	$	(98)	$	—	$	(2,171)	$	(2,269)

As Restated
Balances at December 31, 2022	82,923	830		4,185,988		(4,070)		(4,048,415)		134,333
Vesting of restricted stock	382	3		(198)		—		—		(195)
Exercise of stock options	3	—		7		—		—		7
Purchase of shares under ESPP	62	1		226		—		—		227
Issuance of common stock	23,000	230		130,061		—		—		130,291
Stock-based compensation expense	—	—		5,843		—		—		5,843
Other comprehensive income (loss)	—	—		—		984		—		984
Net income (loss)	—	—		—		—		18,930		18,930
Balances at March 31, 2023	106,370	$	1,064	$	4,321,927	$	(3,086)	$	(4,029,485)	$	290,420

	Common stock			Additional paid-in capital		Accumulated other comprehensive loss		Accumulated deficit		Total stockholders' equity
(in thousands)	Shares	Amount
As previously reported
Balances at March 31, 2023	106,370	$	1,064	$	4,322,025	$	(3,086)	$	(3,965,263)	$	354,740
Vesting of restricted stock	65	1		(1)		—		—		—
Exercise of stock options	19	—		77		—		—		77
Stock-based compensation expense	—	—		6,388		—		—		6,388
Other comprehensive income (loss)	—	—		—		722		—		722
Net income (loss)	—	—		—		—		(72,908)		(72,908)
Balances at June 30, 2023	106,454	$	1,065	$	4,328,489	$	(2,364)	$	(4,038,171)	$	289,019
Adjustments to Leases
Balances at March 31, 2023	—	—		—		—		(62,051)		(62,051)
Vesting of restricted stock	—	—		—		—		—		—
Exercise of stock options	—	—		—		—		—		—
Stock-based compensation expense	—	—		—		—		—		—
Other comprehensive income (loss)	—	—		—		—		—		—
Net income (loss)	—	—		—		—		9,482		9,482
Balances at June 30, 2023	—	$	—	$	—	$	—	$	(52,569)	$	(52,569)
Other Adjustments
Balances at March 31, 2023	—	—		(98)		—		(2,171)		(2,269)
Vesting of restricted stock	—	—		—		—		—		—
Exercise of stock options	—	—		—		—		—		—
Stock-based compensation expense	—	—		—		—		—		—
Other comprehensive income (loss)	—	—		—		—		—		—
Net income (loss)	—	—		—		—		637		637
Balances at June 30, 2023	—	$	—	$	(98)	$	—	$	(1,534)	$	(1,632)
As Restated
Balances at March 31, 2023	106,370	1,064		4,321,927		(3,086)		(4,029,485)		290,420
Vesting of restricted stock	65	1		(1)		—		—		—
Exercise of stock options	19	—		77		—		—		77
Stock-based compensation expense	—	—		6,388		—		—		6,388
Other comprehensive income (loss)	—	—		—		722		—		722
Net income (loss)	—	—		—		—		(62,789)		(62,789)
Balances at June 30, 2023	106,454	$	1,065	$	4,328,391	$	(2,364)	$	(4,092,274)	$	234,818

	Common stock			Additional paid-in capital		Accumulated other comprehensive loss		Accumulated deficit		Total stockholders' equity
(in thousands)	Shares	Amount
As previously reported
Balances at June 30, 2023	106,454	$	1,065	$	4,328,489	$	(2,364)	$	(4,038,171)	$	289,019
Vesting of restricted stock	566	6		(6)		—		—		—
Exercise of stock options	2	—		8		—		—		8
Issuance of common stock	—	—		(50)		—		—		(50)
Stock-based compensation expense	—	—		5,153		—		—		5,153
Other comprehensive income (loss)	—	—		—		137		—		137
Net income (loss)	—	—		—		—		(71,731)		(71,731)
Balances at September 30, 2023	107,022	$	1,071	$	4,333,594	$	(2,227)	$	(4,109,902)	$	222,536
Adjustments to Leases
Balances at June 30, 2023	—	—		—		—		(52,569)		(52,569)
Vesting of restricted stock	—	—		—		—		—		—
Exercise of stock options	—	—		—		—		—		—
Issuance of common stock	—	—		—		—		—		—
Stock-based compensation expense	—	—		—		—		—		—
Other comprehensive income (loss)	—	—		—		—		—		—
Net income (loss)	—	—		—		—		(17,139)		(17,139)
Balances at September 30, 2023	—	$	—	$	—	$	—	$	(69,708)	$	(69,708)
Other Adjustments
Balances at June 30, 2023	—	—		(98)		—		(1,534)		(1,632)
Vesting of restricted stock	—	—		—		—		—		—
Exercise of stock options	—	—		—		—		—		—
Issuance of common stock	—	—		—		—		—		—
Stock-based compensation expense	—	—		—		—		—		—
Other comprehensive income (loss)	—	—		—		—		—		—
Net income (loss)	—	—		—		—		1,638		1,638
Balances at September 30, 2023	—	$	—	$	(98)	$	—	$	104	$	6
As Restated
Balances at June 30, 2023	106,454	1,065		4,328,391		(2,364)		(4,092,274)		234,818
Vesting of restricted stock	566	6		(6)		—		—		—
Exercise of stock options	2	—		8		—		—		8
Issuance of common stock	—	—		(50)		—		—		(50)
Stock-based compensation expense	—	—		5,153		—		—		5,153
Other comprehensive income (loss)	—	—		—		137		—		137
Net income (loss)	—	—		—		—		(87,232)		(87,232)
Balances at September 30, 2023	107,022	$	1,071	$	4,333,496	$	(2,227)	$	(4,179,506)	$	152,834

	Common stock			Additional paid-in capital		Accumulated other comprehensive loss		Accumulated deficit		Total stockholders' equity
(in thousands)	Shares	Amount
As Previously Reported
Balances at December 31, 2021	71,115	$	711	$	4,096,402	$	(2,911)	$	(3,719,925)	$	374,277
Vesting of restricted stock	310	3		(3)		—		—		—
Exercise of stock options	1	—		1		—		—		1
Issuance of unrestricted stock awards to settle accrued employee compensation	12	—		—		—		—		—
Stock-based compensation expense	—	—		12,681		—		—		12,681
Other comprehensive income (loss)	—	—		—		(1,548)		—		(1,548)
Net income (loss)	—	—		—		—		(122,152)		(122,152)
Balances at March 31, 2022	71,438	$	714	$	4,109,081	$	(4,459)	$	(3,842,077)	$	263,259
Adjustments to Leases
Balances at December 31, 2021	—	—		—		—		(95,634)		(95,634)
Vesting of restricted stock	—	—		—		—		—		—
Exercise of stock options	—	—		—		—		—		—
Issuance of unrestricted stock awards to settle accrued employee compensation	—	—		—		—		—		—
Stock-based compensation expense	—	—		—		—		—		—
Other comprehensive income (loss)	—	—		—		—		—		—
Net income (loss)	—	—		—		—		15,160		15,160
Balances at March 31, 2022	—	$	—	$	—	$	—	$	(80,474)	$	(80,474)
Other Adjustments
Balances at December 31, 2021	—	—		—		—		(2,514)		(2,514)
Vesting of restricted stock	—	—		—		—		—		—
Exercise of stock options	—	—		—		—		—		—
Issuance of unrestricted stock awards to settle accrued employee compensation	—	—		—		—		—		—
Stock-based compensation expense	—	—		(1,384)		—		—		(1,384)
Other comprehensive income (loss)	—	—		—		—		—		—
Net income (loss)	—	—		—		—		1,440		1,440
Balances at March 31, 2022	—	$	—	$	(1,384)	$	—	$	(1,074)	$	(2,458)
As Restated
Balances at December 31, 2021	71,115	711		4,096,402		(2,911)		(3,818,073)		276,129
Vesting of restricted stock	310	3		(3)		—		—		—
Exercise of stock options	1	—		1		—		—		1
Issuance of unrestricted stock awards to settle accrued employee compensation	12	—		—		—		—		—
Stock-based compensation expense	—	—		11,297		—		—		11,297
Other comprehensive income (loss)	—	—		—		(1,548)		—		(1,548)
Net income (loss)	—	—		—		—		(105,552)		(105,552)
Balances at March 31, 2022	71,438	$	714	$	4,107,697	$	(4,459)	$	(3,923,625)	$	180,327

	Common stock			Additional paid-in capital		Accumulated other comprehensive loss		Accumulated deficit		Total stockholders' equity
(in thousands)	Shares	Amount
As Reported
Balances at March 31, 2022	71,438	714		4,109,081		(4,459)		(3,842,077)		263,259
Vesting of restricted stock	60	1		(1)		—		—		—
Exercise of stock options	1	—		1		—		—		1
Issuance of common stock	2,052	20		8,023		—		—		8,043
Stock-based compensation expense	—	—		8,908		—		—		8,908
Other comprehensive income (loss)	—	—		—		43		—		43
Net income (loss)	—	—		—		—		(100,138)		(100,138)
Balances at June 30, 2022	73,551	$	735	$	4,126,012	$	(4,416)	$	(3,942,215)	$	180,116
Adjustments to Leases
Balances at March 31, 2022	—	—		—		—		(80,474)		(80,474)
Vesting of restricted stock	—	—		—		—		—		—
Exercise of stock options	—	—		—		—		—		—
Issuance of common stock	—	—		—		—		—		—
Stock-based compensation expense	—	—		—		—		—		—
Other comprehensive income (loss)	—	—		—		—		—		—
Net income (loss)	—	—		—		—		13,259		13,259
Balances at June 30, 2022	—	$	—	$	—	$	—	$	(67,215)	$	(67,215)
Other Adjustments
Balances at March 31, 2022	—	—		(1,384)		—		(1,074)		(2,458)
Vesting of restricted stock	—	—		—		—		—		—
Exercise of stock options	—	—		—		—		—		—
Issuance of common stock	—	—		—		—		—		—
Stock-based compensation expense	—	—		(470)		—		—		(470)
Other comprehensive income (loss)	—	—		—		—		—		—
Net income (loss)	—	—		—		—		523		523
Balances at June 30, 2022	—	$	—	$	(1,854)	$	—	$	(551)	$	(2,405)
As Restated
Balances at March 31, 2022	71,438	714		4,107,697		(4,459)		(3,923,625)		180,327
Vesting of restricted stock	60	1		(1)		—		—		—
Exercise of stock options	1	—		1		—		—		1
Issuance of common stock	2,052	20		8,023		—		—		8,043
Stock-based compensation expense	—	—		8,438		—		—		8,438
Other comprehensive income (loss)	—	—		—		43		—		43
Net income (loss)	—	—		—		—		(86,356)		(86,356)
Balances at June 30, 2022	73,551	$	735	$	4,124,158	$	(4,416)	$	(4,009,981)	$	110,496

	Common stock			Additional paid-in capital		Accumulated other comprehensive loss		Accumulated deficit		Total stockholders' equity
(in thousands)	Shares	Amount
As Previously Reported
Balances at June 30, 2022	73,551	735		4,126,012		(4,416)		(3,942,215)		180,116
Vesting of restricted stock	572	6		(6)		—		—		—
Purchase of shares under ESPP	67	1		238		—		—		239
Issuance of common stock	8,690	87		45,937		—		—		46,024
Stock-based compensation expense	—	—		9,212		—		—		9,212
Other comprehensive income (loss)	—	—		—		(214)		—		(214)
Net income (loss)	—	—		—		—		(76,520)		(76,520)
Balances at September 30, 2022	82,880	$	829	$	4,181,393	$	(4,630)	$	(4,018,735)	$	158,857
Adjustments to Leases
Balances at June 30, 2022	—	—		—		—		(67,215)		(67,215)
Vesting of restricted stock	—	—		—		—		—		—
Purchase of shares under ESPP	—	—		—		—		—		—
Issuance of common stock	—	—		—		—		—		—
Stock-based compensation expense	—	—		—		—		—		—
Other comprehensive income (loss)	—	—		—		—		—		—
Net income (loss)	—	—		—		—		4,254		4,254
Balances at September 30, 2022	—	$	—	$	—	$	—	$	(62,961)	$	(62,961)
Other Adjustments
Balances at June 30, 2022	—	—		(1,854)		—		(551)		(2,405)
Vesting of restricted stock	—	—		—		—		—		—
Purchase of shares under ESPP	—	—		—		—		—		—
Issuance of common stock	—	—		—		—		—		—
Stock-based compensation expense	—	—		(189)		—		—		(189)
Other comprehensive income (loss)	—	—		—		—		—		—
Net income (loss)	—	—		—		—		5,210		5,210
Balances at September 30, 2022	—	$	—	$	(2,043)	$	—	$	4,659	$	2,616
As Restated
Balances at June 30, 2022	73,551	735		4,124,158		(4,416)		(4,009,981)		110,496
Vesting of restricted stock	572	6		(6)		—		—		—
Purchase of shares under ESPP	67	1		238		—		—		239
Issuance of common stock	8,690	87		45,937		—		—		46,024
Stock-based compensation expense	—	—		9,023		—		—		9,023
Other comprehensive income (loss)	—	—		—		(214)		—		(214)
Net income (loss)	—	—		—		—		(67,056)		(67,056)
Balances at September 30, 2022	82,880	$	829	$	4,179,350	$	(4,630)	$	(4,077,037)	$	98,512

Condensed Consolidated Statements of Cash Flows

The following unaudited condensed consolidated statements of cash flow tables present the impacts of the restatement adjustments for the three months ended March 31, 2023 and 2022, the six months ended June 30, 2023 and 2022, and the nine months ended September 30, 2023 and 2022. The year ended December 31, 2023, was not subject to restatement.

	Three Months ended March 31, 2023
(in thousands)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Cash flows from operating activities:
Net income (loss)	$	21,240	$	(2,351)	$	41	$	18,930
Adjustments to reconcile net loss to net cash used in operating    activities:
Depreciation and amortization	1,082		5,131		(41)		6,172
Stock-based compensation expense	5,391		—		—		5,391
Noncash research and development expense (finance lease)	—		1,441		—		1,441
Noncash operating lease expense	—		7,423		—		7,423
Gain from sale of priority review voucher	(92,930)		—		—		(92,930)
Excess inventory reserve	228		—		2,355		2,583
Other non-cash items	237		—		—		237
Gain on foreign currency exchange rates	—		(108)		—		(108)
Changes in operating assets and liabilities:
Prepaid expenses and other assets	(9,335)		2,846		2,800		(3,689)
Inventory	(3,586)		610		(2,355)		(5,331)
Operating lease right-of-use assets	11,829		(11,829)		—		—
Accounts payable	(6,443)		7,703		—		1,260
Accrued expenses and other liabilities	(9,065)		1,859		—		(7,206)
Accrued interest payable under finance lease	—		915		—		915
Operating lease liabilities	(8,001)		1,640		—		(6,361)
Deferred revenue	2,715		—		(2,800)		(85)
Net cash (used in) provided by operating activities	(86,638)		15,280		—		(71,358)
Cash flows from investing activities:
Purchase of property, plant and equipment	(232)		—		—		(232)
Purchases of marketable securities	(19,610)		—		—		(19,610)
Proceeds from maturities of marketable securities	4,021		—		—		4,021
Proceeds from sales of marketable securities	5,853		—		—		5,853
Purchase of intangible assets	(868)		—		—		(868)
Proceeds from sale of priority review voucher	92,972		—		—		92,972
Net cash provided by investing activities	82,136		—		—		82,136
Cash flows from financing activities:
Proceeds from exercise of stock options and ESPP contributions	7		—		—		7
Proceeds from vesting of restricted stock	(196)		—		—		(196)
Principal payments on finance lease	—		(15,280)		—		(15,280)
Proceeds from the secondary public offering, net of issuance costs	130,645		—		—		130,645
Net cash (used in) provided by financing activities	130,456		(15,280)		—		115,176
Increase (decrease) in cash, cash equivalents and restricted cash	125,954		—		—		125,954
Cash, cash equivalents and restricted cash at beginning of year	158,445		$	—	$	—	158,445
Cash, cash equivalents and restricted cash at end of year	$	284,399	$	—	$	—	$	284,399

Reconciliation of cash, cash equivalents and restricted cash:
Cash and cash equivalents	$	239,045	$	—	$	—	$	239,045
Restricted cash included in receivables and other current assets	1,417		—		—		1,417
Restricted cash included in restricted cash and other non-current assets	43,937		—		—		43,937
Total cash, cash equivalents and restricted cash	$	284,399	$	—	$	—	$	284,399
Supplemental cash flow disclosures:
Purchases of property, plant and equipment included in accounts    payable and accrued expenses	189		—		—		189
Offering expenses included in accounts payable and accrued expenses	523		—		—		523
Priority review voucher expenses accrued or in AP	43		—		—		43
Right-of-use assets obtained in exchange for finance lease liabilities	—		(214)		—		(214)
Cash paid during the period for income taxes	2		—		—		2

	Six Months ended June 30, 2023
(in thousands)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Cash flows from operating activities:
Net income (loss)	$	(51,668)	$	7,131	$	678	$	(43,859)
Adjustments to reconcile net loss to net cash used in operating    activities:
Depreciation and amortization	2,052		10,274		(76)		12,250
Stock-based compensation expense	11,145		—		—		11,145
Noncash research and development expense (finance lease)	—		434		—		434
Noncash operating lease expense	—		14,966		—		14,966
Gain from sale of priority review voucher	(92,930)		—		—		(92,930)
Excess inventory reserve	3,939		—		2,339		6,278
Other non-cash items	343		—		—		343
Gain on foreign currency exchange rates	—		(281)		—		(281)
Changes in operating assets and liabilities:
Prepaid expenses and other assets	(9,082)		2,642		—		(6,440)
Inventory	(16,496)		1,838		(2,941)		(17,599)
Operating lease right-of-use assets	24,102		(24,102)		—		—
Accounts payable	(14,767)		9,144		—		(5,623)
Accrued expenses and other liabilities	3,625		(573)		—		3,052
Accrued interest payable under finance lease	—		819		—		819
Operating lease liabilities	(19,488)		6,212		—		(13,276)
Deferred revenue	(138)		—		—		(138)
Net cash used in by operating activities	(159,363)		28,504		—		(130,859)
Cash flows from investing activities:
Purchase of property, plant and equipment	(937)		—		—		(937)
Purchases of marketable securities	(34,418)		—		—		(34,418)
Proceeds from maturities of marketable securities	26,521		—		—		26,521
Proceeds from sales of marketable securities	5,853		—		—		5,853
Purchase of intangible assets	(868)		—		—		(868)
Proceeds from sale of priority review voucher	92,930		—		—		92,930
Net cash provided by investing activities	89,081		—		—		89,081
Cash flows from financing activities:
Proceeds from exercise of stock options and ESPP contributions	85		—		—		85
Proceeds from vesting of restricted stock	(196)		—		—		(196)
Principal payments on finance lease	—		(28,504)		—		(28,504)
Proceeds from the secondary public offering, net of issuance costs	130,122		—		—		130,122
Net cash provided by (used in) financing activities	130,011		(28,504)		—		101,507
Increase (decrease) in cash, cash equivalents and restricted cash	59,729		—		—		59,729
Cash, cash equivalents and restricted cash at beginning of year	158,445		—		—		158,445
Cash, cash equivalents and restricted cash at end of year	$	218,174	$	—	$	—	$	218,174
Reconciliation of cash, cash equivalents and restricted cash:
Cash and cash equivalents	$	172,872	$	—	$	—	$	172,872
Restricted cash included in receivables and other current assets	1,364		—		—		1,364
Restricted cash included in restricted cash and other non-current assets	43,938		—		—		43,938
Total cash, cash equivalents and restricted cash	$	218,174	$	—	$	—	$	218,174

Supplemental cash flow disclosures:
Right-of-use assets obtained in exchange for operating lease liabilities	44,968	(44,968)	—	—
Increase (Reduction) of right of use asset and associated operating lease liability due to lease reassessment	(14)	14	—	—
Purchases of property, plant and equipment included in accounts    payable and accrued expenses	2,290	—	—	2,290
Right-of-use assets obtained in exchange for finance lease liabilities	—	3,436	—	3,436
Cash paid during the period for income taxes	7	—	—	7

	Nine Months ended September 30, 2023
(in thousands)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Cash flows from operating activities:
Net income (loss)	$	(123,399)	$	(10,008)	$	2,316	$	(131,091)
Adjustments to reconcile net loss to net cash used in operating    activities:
Depreciation and amortization	3,124		16,648		(112)		19,660
Stock-based compensation expense	16,013		—		—		16,013
Noncash research and development expense (finance lease)	—		22,223		—		22,223
Noncash operating lease expense	—		23,965		—		23,965
Gain from sale of priority review voucher	(92,930)		—		—		(92,930)
Excess inventory reserve	5,333		1,554		2,315		9,202
Other non-cash items (finance lease)	—		—		—		—
Other non-cash items	19		—		81		100
Gain on foreign currency exchange rates	—		(1,062)		—		(1,062)
Changes in operating assets and liabilities:
Accounts receivable	(23,000)		—		8,400		(14,600)
Prepaid expenses and other assets	(523)		2,640		—		2,117
Inventory	(24,931)		1,651		(2,917)		(26,197)
Operating lease right-of-use assets	40,101		(40,101)		—		—
Accounts payable	(5,787)		7,183		316		1,712
Accrued expenses and other liabilities	7,125		583		(1,999)		5,709
Accrued interest payable under finance lease	—		3,203		—		3,203
Operating lease liabilities	(30,506)		11,820		—		(18,686)
Deferred revenue	8,152		—		(8,400)		(248)
Net cash used in operating activities	(221,209)		40,299		—		(180,910)
Cash flows from investing activities:
Purchase of property, plant and equipment	(2,975)		—		—		(2,975)
Purchases of marketable securities	(43,297)		—		—		(43,297)
Proceeds from maturities of marketable securities	99,521		—		—		99,521
Proceeds from sales of marketable securities	5,853		—		—		5,853
Purchase of intangible assets	(868)		—		—		(868)
Proceeds from sale of priority review voucher	92,930		—		—		92,930
Net cash provided by investing activities	151,164		—		—		151,164
Cash flows from financing activities:
Proceeds from exercise of stock options and ESPP contributions	93		—		—		93
Proceeds from vesting of restricted stock	(196)		—		—		(196)
Principal payments on finance lease	—		(40,299)		—		(40,299)
Proceeds from the secondary public offering, net of issuance costs	130,072		—		—		130,072
Net cash provided by (used in) financing activities	129,969		(40,299)		—		89,670
Increase (decrease) in cash, cash equivalents and restricted cash	59,924		—		—		59,924
Cash, cash equivalents and restricted cash at beginning of year	158,445		—		—		158,445
Cash, cash equivalents and restricted cash at end of year	$	218,369	$	—	$	—	$	218,369
Reconciliation of cash, cash equivalents and restricted cash:
Cash and cash equivalents	$	165,347	$	—	$	—	$	165,347

Restricted cash included in receivables and other current assets	8,885		—		—		8,885
Restricted cash included in restricted cash and other non-current assets	44,137		—		—		44,137
Total cash, cash equivalents and restricted cash	$	218,369	$	—	$	—	$	218,369
Supplemental cash flow disclosures:
Right-of-use assets obtained in exchange for operating lease liabilities	44,819		(45,527)		—		(708)
Increase (Reduction) of right of use asset and associated operating lease liability due to lease reassessment	8,003		(8,003)		—		—
Purchases of property, plant and equipment included in accounts    payable and accrued expenses	941		—		—		941
Offering expenses included in accounts payable and accrued expenses	248		—		—		248
Right-of-use assets obtained in exchange for finance lease liabilities	—		21,508		—		21,508
Cash paid during the period for income taxes	5		—		—		5

	Three Months ended March 31, 2022
(in thousands)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Cash flows from operating activities:
Net income (loss)	$	(122,152)	$	15,160	$	1,440	$	(105,552)
Adjustments to reconcile net loss to net cash used in operating    activities:
Depreciation and amortization	1,014		89		(56)		1,047
Stock-based compensation expense	12,390		—		(1,384)		11,006
Noncash research and development expense (finance lease)	—		4,050		—		4,050
Noncash operating lease expense	—		3,035		—		3,035
Unrealized loss (gain) on equity securities	2,508		—		—		2,508
Excess inventory reserve	7,519		—		—		7,519
Other non-cash items (finance lease)	—		—		—		—
Other non-cash items	189		—		—		189
Gain on foreign currency exchange rates	—		(530)		—		(530)
Changes in operating assets and liabilities:
Prepaid expenses and other assets	(4,303)		(2,591)		—		(6,894)
Inventory	(8,756)		—		—		(8,756)
Operating right of use assets	6,517		(6,517)		—		—
Accounts payable	2,467		(1,501)		—		966
Accrued expenses and other liabilities	(16,561)		(12,618)		—		(29,179)
Accrued interest payable under finance lease	—		1,014		—		1,014
Operating lease liabilities	(6,128)		5,981		—		(147)
Net cash used in operating activities	(125,296)		5,572		—		(119,724)
Cash flows from investing activities:
Purchase of property, plant and equipment	(857)		—		—		(857)
Proceeds from maturities of marketable securities	70,783		—		—		70,783
Net cash provided by investing activities	69,926		—		—		69,926
Cash flows from financing activities:
Proceeds from exercise of stock options and ESPP contributions	9		—		—		9
Principal payments on finance lease	—		(5,572)		—		(5,572)
Net cash provided by (used in) financing activities	9		(5,572)		—		(5,563)
Increase (decrease) in cash, cash equivalents and restricted cash	(55,361)		—		—		(55,361)
Cash, cash equivalents and restricted cash at beginning of year	206,693		—		—		206,693
Cash, cash equivalents and restricted cash at end of year	$	151,332	$	—	$	—	$	151,332
Reconciliation of cash, cash equivalents and restricted cash:
Cash and cash equivalents	$	106,260	$	—	$	—	$	106,260
Restricted cash included in receivables and other current assets	1,822		—		—		1,822
Restricted cash included in restricted cash and other non-current assets	43,250		—		—		43,250
Total cash, cash equivalents and restricted cash	$	151,332	$	—	$	—	$	151,332
Supplemental cash flow disclosures:
Right-of-use assets obtained in exchange for operating lease liabilities	26,882		(1,829)		—		25,053
Purchases of property, plant and equipment included in accounts    payable and accrued expenses	2,134		—		—		2,134

	Six Months ended June 30, 2022
(in thousands)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Cash flows from operating activities:
Net income (loss)	$	(222,290)	$	28,419	$	1,963	$	(191,908)
Adjustments to reconcile net loss to net cash used in operating    activities:
Depreciation and amortization	2,358		179		(108)		2,429
Stock-based compensation expense	21,298		—		(1,855)		19,443
Noncash research and development expense (finance lease)	—		4,050		—		4,050
Noncash operating lease expense	—		9,738		—		9,738
Unrealized loss (gain) on equity securities	3,135		—		—		3,135
Excess inventory reserve	7,519		—		—		7,519
Other non-cash items	661		234		—		895
Gain on foreign currency exchange rates	—		(1,874)		—		(1,874)
Changes in operating assets and liabilities:
Prepaid expenses and other assets	(9,629)		(6,389)		—		(16,018)
Operating right of use assets	17,636		(17,636)		—		—
Accounts payable	(1,175)		590		—		(585)
Accrued expenses and other liabilities	(28,565)		(9,308)		—		(37,873)
Accrued interest payable under finance lease	—		1,924		—		1,924
Operating lease liabilities	(10,602)		8,656		—		(1,946)
Net cash used in operating activities	(219,654)		18,583		—		(201,071)
Cash flows from investing activities:
Purchase of property, plant and equipment	(6,836)		—		—		(6,836)
Proceeds from maturities of marketable securities	108,225		—		—		108,225
Proceeds from sales of marketable securities	30,213		—		—		30,213
Net cash provided by investing activities	131,602		—		—		131,602
Cash flows from financing activities:
Principal payments on finance lease	—		(18,583)		—		(18,583)
Proceeds from the secondary public offering, net of issuance costs	8,043		—		—		8,043
Net cash provided by (used in) financing activities	8,043		(18,583)		—		(10,540)
Increase (decrease) in cash, cash equivalents and restricted cash	(80,009)		—		—		(80,009)
Cash, cash equivalents and restricted cash at beginning of year	206,693		—		—		206,693
Cash, cash equivalents and restricted cash at end of year	$	126,684	$	—	$	—	$	126,684
Reconciliation of cash, cash equivalents and restricted cash:
Cash and cash equivalents	$	81,499	$	—	$	—	$	81,499
Restricted cash included in receivables and other current assets	1,635		—		—		1,635
Restricted cash included in restricted cash and other non-current assets	43,550		—		—		43,550
Total cash, cash equivalents and restricted cash	$	126,684	$	—	$	—	$	126,684
Supplemental cash flow disclosures:
Right-of-use assets obtained in exchange for operating lease liabilities	218,836		(3,796)		—		215,040
Purchases of property, plant and equipment included in accounts    payable and accrued expenses	842		—		—		842

	Nine Months ended September 30, 2022
(in thousands)	As Previously Reported		Adjustments to Leases		Other Adjustments		As Restated
Cash flows from operating activities:
Net income (loss)	$	(298,810)	$	32,673	$	7,173	$	(258,964)
Adjustments to reconcile net loss to net cash used in operating    activities:
Depreciation and amortization	3,745		268		(129)		3,884
Stock-based compensation expense	30,509		—		(2,044)		28,465
Noncash research and development expense (finance lease)	—		11,866		—		11,866
Noncash operating lease expense	—		16,517		—		16,517
Unrealized loss (gain) on equity securities	3,135		—		—		3,135
Excess inventory reserve	7,519		—		—		7,519
Other non-cash items	2,890		234		—		3,124
Gain on foreign currency exchange rates	—		(3,301)		—		(3,301)
Changes in operating assets and liabilities:
Prepaid expenses and other assets	(6,197)		(6,508)		—		(12,705)
Operating right of use assets	29,650		(29,650)		—		—
Accounts payable	(7,552)		537		—		(7,015)
Accrued expenses and other liabilities	(39,046)		(10,388)		—		(49,434)
Accrued interest payable under finance lease	—		3,464		—		3,464
Operating lease liabilities	(22,523)		11,580		—		(10,943)
Net cash used in operating activities	(296,680)		27,292		5,000		(264,388)
Cash flows from investing activities:
Purchase of property, plant and equipment	(8,100)		—		—		(8,100)
Proceeds from maturities of marketable securities	125,095		—		—		125,095
Proceeds from sales of marketable securities	30,216		—		—		30,216
Purchase of intangible assets	—		—		(5,000)		(5,000)
Net cash provided by investing activities	147,211		—		(5,000)		142,211
Cash flows from financing activities:
Proceeds from exercise of stock options and ESPP contributions	3		—		—		3
Principal payments on finance lease	—		(27,292)		—		(27,292)
Proceeds from the secondary public offering, net of issuance costs	54,365		—		—		54,365
Net cash provided by (used in) financing activities	54,368		(27,292)		—		27,076
Increase (decrease) in cash, cash equivalents and restricted cash	(95,101)		—		—		(95,101)
Cash, cash equivalents and restricted cash at beginning of year	206,693		—		—		206,693
Cash, cash equivalents and restricted cash at end of year	$	111,592	$	—	$	—	$	111,592
Reconciliation of cash, cash equivalents and restricted cash:
Cash and cash equivalents	$	66,478	$	—	$	—	$	66,478
Restricted cash included in receivables and other current assets	1,565		—		—		1,565
Restricted cash included in restricted cash and other non-current assets	43,549		—		—		43,549
Total cash, cash equivalents and restricted cash	$	111,592	$	—	$	—	$	111,592
Supplemental cash flow disclosures:
Right-of-use assets obtained in exchange for operating lease liabilities	229,636		(14,596)		—		215,040
Increase (Reduction) of right of use asset and associated operating lease liability due to lease reassessment	(2,833)		2,833		—		—
Purchases of property, plant and equipment included in accounts    payable and accrued expenses	176		—		—		176

Offering expenses included in accounts payable and accrued expenses	298	—	—	298
Right-of-use assets obtained in exchange for finance lease liabilities	—	10,800	—	10,800