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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended 12 Months Ended
Jun. 30, 2021
Jun. 30, 2021
Dec. 31, 2020
Summary of the calculation of basic and diluted net loss per common share

Three Months Ended June 30, 

Six Months Ended June 30, 

    

2021

    

2020

    

2021

    

2020

Numerator:

 

  

 

  

 

  

 

  

Net Loss

$

(7,715,120)

$

(5,916,947)

$

(14,540,647)

$

(11,666,118)

Denominator:

 

  

 

  

 

  

 

  

Basic weighted average common shares outstanding

 

3,956,455

 

8,442,703

 

3,446,123

 

8,425,655

Earnings (loss) per share:

 

  

 

  

 

  

 

  

Basic and diluted

$

(1.95)

$

(0.70)

$

(4.22)

$

(1.38)

 

    

2020

    

2019

Numerator:

Net Loss

$

(31,674,084)

$

(18,468,776)

Denominator:

 

  

 

  

Basic weighted average common shares outstanding

 

8,197,409

 

8,310,333

Earnings (loss) per share:

 

  

 

  

Basic and diluted

$

(3.86)

$

(2.22)

LifeSci Acquisition II Corp      
Summary of the calculation of basic and diluted net loss per common share  

    

    

For the Period 

from December

 18, 2019 

(Inception) 

Year Ended

Through 

June 30, 

June 30, 

2021

2020

Redeemable Common Stock

Numerator: Earnings allocable to Redeemable Common Stock

 

 

Interest Income

$

30,397

$

Franchise Tax

(30,397)

Net Earnings

$

$

Denominator: Weighted Average Redeemable Common Stock Redeemable Common Stock, Basic and Diluted

8,009,041

Earnings/Basic and Diluted Redeemable Common Stock

$

0.00

$

0.00

Non-Redeemable Common Stock

Numerator: Net Loss minus Redeemable Net Earnings

Net Loss

$

(561,449)

$

(1,000)

Redeemable Net Earnings

Non-Redeemable Net Loss

$

(561,449)

$

(1,000)

Denominator: Weighted Average Non-Redeemable Common Stock

Non-Redeemable Common Stock, Basic and Diluted

1,951,216

1,875,000

Loss/Basic and Diluted Non-Redeemable Common Stock

$

(0.29)

$

0.00