Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Taxes

Schedule of loss before income taxes

	Year Ended December 31,
	2023		2022
United States	$	(12,468)	$	(14,559)
Foreign		(2)		592
Loss before income taxes	$	(12,470)	$	(13,967)

Schedule of components of income tax provision (benefit)

	Year Ended December 31,
	2023		2022
Income tax (benefit) provision:
Current
United States	$	—	$	—
Foreign		—		—
Total current income tax provision		—		—
Deferred
United States		(3,424)		26,183
Foreign		176		148
Total deferred income tax (benefit) provision		(3,248)		26,331
Change in valuation allowance - United States		3,424		(26,183)
Change in valuation allowance - Foreign		(176)		(148)
Income tax provision	$	—	$	—

Schedule of reconciliation between income tax computed at the statutory U.S. federal statutory rate and the consolidated effective tax rate

	Year Ended December 31,
	2023		2022
Income tax (benefit) provision at federal statutory rate	21.0	%	21.0	%
State income tax, net of federal benefit	3.0		7.2
Change in state tax rate	(1.4)		—
Change in fair value of warrant liabilities	5.7		11.9
R&D credits	—		1.2
Transaction costs	—		(3.3)
Section 382 limitation adjustment attributes	—		(225.1)
Other	(0.8)		(1.5)
Valuation allowance	(27.5)		188.6
Effective tax rate	—	%	—	%

Schedule of deferred tax assets and liabilities

	As of December 31,
	2023		2022
Gross deferred income tax assets:
Federal and state operating loss carryforwards	$	2,107	$	370
Foreign operating loss carryforwards		—		176
Acquired intangibles		2,803		3,095
Stock-based compensation		392		467
Lease liability		49		-
Capitalized R&D expenses		2,315		278
Other		34		16
R&D credit carryforwards		26		26
Total gross deferred income tax assets		7,726		4,428
Valuation allowance - U.S. federal		(7,676)		(4,252)
Valuation allowance - foreign		—		(176)
Gross deferred tax assets, net of valuation allowance		50		—
Gross deferred tax liabilities:
ROU asset		(49)		—
Other		(1)		—
Gross deferred income tax liabilities		(50)		—
Deferred income tax assets, net	$	—	$	—