Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Loss Before Income Taxes

For financial reporting purposes, loss before income taxes includes the following components:

	Years Ended December 31,
	2023			2022
United States	$	(14,383	)	$	(19,914	)
Foreign		—			—
Total	$	(14,383	)	$	(19,914	)

Schedule of Provision for Income Taxes

The provision for income taxes for the years ended December 31, 2023 and 2022 consisted of the following:

	Year Ended December 31,
	2023		2022
Current income tax expense (benefit)
Federal	$	—	$	—
State		—		—
Foreign		—		—
Total current		—		—
Deferred income tax (benefit)
Federal		—		—
State		—		—
Foreign		—		—
Total deferred		—		—
Total provision	$	—	$	—

Schedule of Reconciliation of Income Tax Provision Computed using U.S. Statutory Federal Income Tax Rate

A reconciliation of the income tax provision computed using the U.S. statutory federal income tax rate compared to the income tax provision included in the statements of operations is as follows:

	Year Ended December 31,
	2023			2022
Tax at U.S. statutory rate on income before income    taxes	$	(3,020	)	$	(4,182	)
Change in valuation allowance		1,540			3,317
State taxes		(376	)		(369	)
Section 162(m)		248			363
Stock-based compensation		191			170
Deferred adjustment		773			706
Warrant expense		599			—
Other		45			(5	)
Total	$	—		$	—

Schedule of Components of Net Deferred Tax Assets and Liabilities

The significant components of the Company’s net deferred tax assets and liabilities are as follows:

	Year Ended December 31,
	2023			2022
Deferred tax assets:
Net operating loss carryforwards	$	1,836		$	5,855
Net operating loss carryforwards - Section 382 limited		6,195			—
Intangible assets		5,530			5,866
Capitalization of research and experimentation expenses		3,211			2,533
Stock-based compensation		727			1,150
Fixed assets		165			272
Other		1,257			658
Total deferred tax assets		18,921			16,334
Valuation allowance		(17,871	)		(16,331	)
Total deferred tax assets, net of valuation allowance		1,050			3
Deferred tax liabilities:
Section 481(a) adjustment		(670	)		—
Other		(380	)		(3	)
Total deferred tax liabilities		(1,050	)		(3	)
Net deferred tax assets	$	—		$	—