v3.23.1
Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2022
Income Tax Disclosure [Abstract]  
Summary of Reconciliation of Expected Income Tax Benefit Computed Using Federal Statutory Income Tax Rate To Company's Effective Income Tax Rate

A reconciliation of the provision for income taxes computed at the statutory federal income tax rate to the provision for income taxes as reflected in the consolidated financial statements is as follows:

 

   2022   2021 
Income tax computed at federal statutory tax rate   

21.0

%   21.0%
State taxes, net of federal benefit   

6.0

%   5.0%
Research and development credits   

4.9

%   1.8%
Expiration of stock options   

(2.5

)%   (0.3)%
Write-down of goodwill assets   

-

%   (3.7

)%

Permanent differences   

0.9

%   (0.3)%
Limitations on credits and net operating losses   (0.8)%   (16.3)%
Change in valuation allowance   

(29.5

)%   (7.2)%
Total   

-

    - 
Summary of Components of Deferred Tax Assets

The significant components of the Company’s deferred tax assets as of December 31, 2022 and 2021 were as follows:

 

 

   2022   2021 
Deferred tax assets:          
Net operating loss carryforwards  $

11,557

   $10,836 
Capitalized research and development expenses   

4,460

    - 
Research and development credit carryforwards   

698

    12 
Capitalized start-up expenses   

293

    432 
Stock-based compensation   

860

    815 
Lease liability   

234

    625 
Other   

2,206

    2,415 
Total deferred tax assets   

20,308

    15,135 
Deferred tax liabilities:          
Right-of-use-asset   

(194

)   (572)
Total deferred tax liabilities    (194)   (572)
Valuation allowance   

(20,114

)   (14,563)
Net deferred tax liabilities  $

-

   $- 
Summary of Roll-forward of Gross Uncertain Tax Positions

The roll-forward of the Company’s gross uncertain tax positions is as follows:

 

   Gross
Uncertain
Tax Position		 
Balance — January 1, 2021  $0 
Additions for current year tax positions   130 
Reductions for prior year tax positions   (130)
Balance — December 31, 2021   - 
Additions for current year tax positions   229 
Balance — December 31, 2022  $229