Histogen (HSTO) 10-Q 10 Nov 22 2022 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2022	Nov. 08, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Trading Symbol	HSTO
Entity Registrant Name	Histogen Inc.
Entity Central Index Key	0001383701
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Shell Company	false
Entity Small Business	true
Entity Emerging Growth Company	false
Title of 12(b) Security	Common Stock, $0.0001 par value
Security Exchange Name	NASDAQ
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	10655 Sorrento Valley Road
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	San Diego
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92121
City Area Code	(858)
Local Phone Number	526-3100
Entity File Number	001-36003
Entity Tax Identification Number	20-3183915
Entity Common Stock, Shares Outstanding		4,271,759
Document Quarterly Report	true
Document Transition Report	false

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 14,552	$ 18,685
Restricted cash	400	400
Accounts receivable, net	74	165
Prepaid and other current assets	1,312	2,359
Total current assets	16,338	21,609
Property and equipment, net	473	399
Right-of-use asset	4,738	4,432
Other assets	638	805
Total assets	22,187	27,245
Current liabilities
Accounts payable	561	1,393
Accrued liabilities	593	791
Current portion of lease liabilities	225	127
Current portion of deferred revenue	19	19
Total current liabilities	1,398	2,330
Lease liabilities, non-current	4,443	4,617
Noncurrent portion of deferred revenue	84	98
Finance lease liability, non-current	8	14
Total liabilities	5,933	7,059
Commitments and contingencies (Note 8)
Stockholders' Equity
Common stock, $0.0001 par value; 200,000,000 shares authorized at September 30, 2022 and December 31, 2021; 4,271,759 and 2,497,450 shares issued and outstanding at September 30, 2022 and December 31, 2021, respectively	5	5
Additional paid-in capital	102,584	98,839
Accumulated deficit	(85,309)	(77,652)
Total Histogen Inc. stockholders’ equity	17,280	21,192
Noncontrolling interest	(1,026)	(1,006)
Total equity	16,254	20,186
Total liabilities and stockholders’ equity	$ 22,187	$ 27,245

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	4,271,759	2,497,450
Common stock, shares outstanding	4,271,759	2,497,450

UNAUDITED CONDENSED CONSOLIDATE

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue
Total revenue	$ 5,000	$ 591,000	$ 3,765,000	$ 1,027,000
Operating expense
Research and development	907,000	2,338,000	3,932,000	6,866,000
General and administrative	2,696,000	2,110,000	7,508,000	6,264,000
Total operating expense	3,603,000	4,448,000	11,440,000	13,350,000
Loss from operations	(3,598,000)	(3,857,000)	(7,675,000)	(12,323,000)
Other income (expense)
Interest expense, net	(1,000)	(2,000)	(2,000)	(9,000)
Other Income		1,000		476,000
Net loss	(3,599,000)	(3,858,000)	(7,677,000)	(11,856,000)
Loss attributable to noncontrolling interest	3,000	17,000	20,000	41,000
Deemed dividend - accretion of discount and redemption feature of redeemable convertible preferred stock			(488,000)
Net loss available to common stockholders	$ (3,596,000)	$ (3,841,000)	$ (8,145,000)	$ (11,815,000)
Net loss per share available to common stockholders, basic	$ (1.01)	$ (1.84)	$ (2.85)	$ (6.41)
Net loss per share available to common stockholders, diluted	$ (1.01)	$ (1.84)	$ (2.85)	$ (6.41)
Weighted-average number of common shares outstanding used to compute net loss per share, basic	3,554,623	2,086,403	2,853,713	1,843,426
Weighted-average number of common shares outstanding used to compute net loss per share, diluted	3,554,623	2,086,403	2,853,713	1,843,426
Product [Member]
Revenue
Total revenue		$ 586,000		$ 892,000
Operating expense
Cost of product revenue				220,000
License [Member]
Revenue
Total revenue	$ 5,000	5,000	$ 3,765,000	22,000
Grant [Member]
Revenue
Total revenue		$ 0	$ 0	$ 113,000

UNAUDITED CONDENSED CONSOLIDA_2

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF MEZZANINE AND STOCKHOLDERS' EQUITY (DEFICIT) - USD ($) $ in Thousands	Total	Redeemable Convertible Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total Histogen Inc. Stockholders' Equity (Deficit) [Member]	Noncontrolling Interest [Member]
Beginning balance at Dec. 31, 2020	$ 6,913		$ 1	$ 70,561	$ (62,702)	$ 7,860	$ (947)
Beginning balance, shares at Dec. 31, 2020			751,537
Issuance of common stock, net of issuance costs	11,955		$ 2	11,953		11,955
Issuance of common stock, net of issuance costs, shares			700,000
Issuance of common stock for warrant exercises	6,832		$ 1	6,831		6,832
Issuance of common stock for warrant exercises, shares			335,685
Stock-based compensation expense	209			209		209
Net loss	(4,278)				(4,270)	(4,270)	(8)
Ending balance at Mar. 31, 2021	21,631		$ 4	89,554	(66,972)	22,586	(955)
Ending balance, shares at Mar. 31, 2021			1,787,222
Beginning balance at Dec. 31, 2020	6,913		$ 1	70,561	(62,702)	7,860	(947)
Beginning balance, shares at Dec. 31, 2020			751,537
Net loss	(11,856)
Ending balance at Sep. 30, 2021	20,270		$ 4	95,771	(74,517)	21,258	(988)
Ending balance, shares at Sep. 30, 2021			2,086,462
Beginning balance at Mar. 31, 2021	21,631		$ 4	89,554	(66,972)	22,586	(955)
Beginning balance, shares at Mar. 31, 2021			1,787,222
Issuance of common stock, net of issuance costs	5,753			5,753		5,753
Issuance of common stock, net of issuance costs, shares			298,865
Issuance of common stock for warrant exercises	7			7		7
Issuance of common stock for warrant exercises, shares			375
Stock-based compensation expense	289			289		289
Net loss	(3,720)				(3,704)	(3,704)	(16)
Ending balance at Jun. 30, 2021	23,960		$ 4	95,603	(70,676)	24,931	(971)
Ending balance, shares at Jun. 30, 2021			2,086,462
Stock-based compensation expense	168			168		168
Net loss	(3,858)				(3,841)	(3,841)	(17)
Ending balance at Sep. 30, 2021	20,270		$ 4	95,771	(74,517)	21,258	(988)
Ending balance, shares at Sep. 30, 2021			2,086,462
Beginning balance at Dec. 31, 2021	20,186		$ 5	98,839	(77,652)	21,192	(1,006)
Beginning balance, shares at Dec. 31, 2021			2,497,450
Issuance of common stock, net of issuance costs	(9)			(9)		(9)
Issuance of redeemable convertible preferred stock (mezzanine equity), net of issuance costs		$ 4,296
Issuance of redeemable convertible preferred stock (mezzanine equity), net of issuance costs, shares		5,000
Stock-based compensation expense	165			165		165
Net loss	(684)				(673)	(673)	(11)
Ending balance at Mar. 31, 2022	19,658		$ 5	98,995	(78,325)	20,675	(1,017)
Ending balance, shares at Mar. 31, 2022		5,000
Ending balance at Mar. 31, 2022		$ 4,296
Ending balance, shares at Mar. 31, 2022			2,497,450
Beginning balance at Dec. 31, 2021	20,186		$ 5	98,839	(77,652)	21,192	(1,006)
Beginning balance, shares at Dec. 31, 2021			2,497,450
Net loss	(7,677)
Ending balance at Sep. 30, 2022	16,254		$ 5	102,584	(85,309)	17,280	(1,026)
Ending balance, shares at Sep. 30, 2022			4,271,759
Beginning balance at Mar. 31, 2022	19,658		$ 5	98,995	(78,325)	20,675	(1,017)
Beginning balance, shares at Mar. 31, 2022			2,497,450
Issuance of redeemable convertible preferred stock, net ofissuance costs	(119)			(119)		(119)
Accretion of issuance costs, discount and redemption feature of redeemable convertible preferred stock	(954)	954		(954)		(954)
Redemption of redeemable convertible preferred stock		$ (5,250)
Redemption of redeemable convertible preferred stock, shares		(5,000)
Stock-based compensation expense	115			115		115
Net loss	(3,394)				(3,388)	(3,388)	(6)
Ending balance at Jun. 30, 2022	15,306		$ 5	98,037	(81,713)	16,329	(1,023)
Ending balance, shares at Jun. 30, 2022			2,497,450
Issuance of common stock, net of issuance costs	4,414			4,414		4,414
Issuance of common stock, net of issuance costs, shares			1,774,309
Stock-based compensation expense	133			133		133
Net loss	(3,599)				(3,596)	(3,596)	(3)
Ending balance at Sep. 30, 2022	$ 16,254		$ 5	$ 102,584	$ (85,309)	$ 17,280	$ (1,026)
Ending balance, shares at Sep. 30, 2022			4,271,759

UNAUDITED CONDENSED CONSOLIDA_3

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities
Net loss	$ (7,677)	$ (11,856)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	102	73
Stock-based compensation	413	667
Forgiveness of the Payroll Protection Program Loan		(467)
Changes in operating assets and liabilities:
Accounts receivable	91	(572)
Inventories		239
Prepaid expenses and other current assets	655	(600)
Other assets	167	729
Accounts payable	(832)	147
Accrued liabilities	(198)	(18)
Right-of-use asset and lease liabilities, net	49	(112)
Deferred revenue	(14)	(44)
Net cash used in operating activities	(7,244)	(11,814)
Cash flows from investing activities
Cash paid for property and equipment	(215)	(91)
Net cash used in investing activities	(215)	(91)
Cash flows from financing activities
Proceeds from the issuance of common stock, net of issuance costs	4,414	17,708
Costs paid in connection with December 2021 financing	(9)
Repayment of finance lease obligations	(6)	(6)
Issuance costs for redeemable convertible preferred stock	(585)
Redemption payment for redeemable convertible preferred stock	(488)
Payment on financing of insurance premiums		(193)
Proceeds from the exercise of warrants		6,838
Net cash provided by financing activities	3,326	24,347
Net increase (decrease) in cash, cash equivalents and restricted cash	(4,133)	12,442
Cash, cash equivalents and restricted cash, beginning of period	19,085	6,773
Cash, cash equivalents and restricted cash, end of period	14,952	19,215
Reconciliation of cash, cash equivalents and restricted cash to the consolidated balance sheets
Cash and cash equivalents	14,552	19,215
Restricted cash	400
Total cash, cash equivalents and restricted cash	14,952	19,215
Supplemental disclosure of cash flow information
Cash paid for interest	1	6
Noncash investing and financing activities
Issuance of redeemable convertible preferred stock, proceeds were held in escrow until redemption	4,762
Redemption payment of redeemable convertible preferred stock from escrow	(4,762)
Fair value of warrants issued to Placement Agent	$ 283	$ 497

Description of Business, Basis

Description of Business, Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business, Basis of Presentation and Summary of Significant Accounting Policies	1. Description of Business, Basis of Presentation, and Summary of Significant Accounting Policies Description of Business Histogen Inc. (the “Company,” “Histogen,” “we,” or the “combined company”), formerly known as Conatus Pharmaceuticals Inc. (“Conatus”), was incorporated in the state of Delaware on July 13, 2005 . The Company is a clinical-stage therapeutics company focused on developing potential first-in-class restorative therapeutics that ignite the body’s natural process to repair and maintain healthy biological function. Merger between Private Histogen and Conatus Pharmaceuticals Inc. and Name Change On January 28, 2020, the Company, then operating as Conatus, entered into an Agreement and Plan of Merger and Reorganization, as amended (the “Merger Agreement”), with privately-held Histogen, Inc. (“Private Histogen”) and Chinook Merger Sub, Inc., a wholly-owned subsidiary of the Company (“Merger Sub”). Under the Merger Agreement, Merger Sub merged with and into Private Histogen, with Private Histogen surviving as a wholly-owned subsidiary of the Company (the “Merger”). On May 26, 2020, the Merger was completed. Conatus changed its name to Histogen Inc., and Private Histogen, which remains as a wholly-owned subsidiary of the Company, changed its name to Histogen Therapeutics Inc. On May 27, 2020, the combined company’s common stock began trading on The Nasdaq Capital Market under the ticker symbol “HSTO”. Reverse Stock Split On June 2, 2022, the Company’s Board of Directors approved a one-for-twenty reverse stock split of its then outstanding common stock (the “Reverse Stock Split”) with any fractional shares resulting from the Reserve Stock Split rounded down to the next whole share of common stock. The par value and the authorized shares of the common stock were not adjusted as a result of the Reverse Stock Split. All references to share and per share amounts for all periods presented in the condensed consolidated financial statements have been retrospectively restated to reflect this Reverse Stock Split. Additionally, all rights to receive shares of common stock under outstanding warrants, options, and restricted stock units (“RSUs”) were adjusted to give effect of the reverse stock split. Furthermore, remaining shares of common stock available for future issuance under stock-based payment award plans and employee stock purchase plans were adjusted to give effect to the Reverse Stock Split. Liquidity and Going Concern The Company has incurred operating losses and negative cash flows from operations and had an accumulated deficit of $ 85.3 million as of September 30, 2022. The Company expects operating losses and negative cash flows from operations to continue for the foreseeable future. As of September 30, 2022, the Company had $ 14.6 million in cash and cash equivalents. The Company has not yet established ongoing sources of revenues sufficient to cover its operating costs and will need to continue to raise additional capital to support its future operating activities, including progression of its development programs, preparation for potential commercialization, and other operating costs. Management’s plans with regard to these matters include entering into a combination of additional debt or equity financing arrangements, strategic partnerships, collaboration and licensing arrangements, or other similar arrangements. There can be no assurance that the Company will be able to obtain additional financing on terms acceptable to the Company, on a timely basis or at all. Based on the Company’s current operating plan, management believes that existing cash and cash equivalents will be sufficient to fund the Company’s obligations for at least 12 months after these condensed consolidated financial statements are issued. The condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. Basis of Presentation and Principles of Consolidation The condensed consolidated financial statements include the accounts of the Company and its controlled subsidiaries, including Histogen Therapeutics, Inc., and have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”). All intercompany balances and transactions have been eliminated upon consolidation. The Company acquired Centro De Investigacion de Medicina Regenerativa, S.A. de C.V. (“CIMRESA”), a company in Mexico, during 2018 to facilitate a potential clinical development program for HST-001, or hair stimulating complex (“HSC”). This is a wholly-owned subsidiary intended to pursue registration with the COFEPRIS (Mexico equivalent to Food and Drug Administration). CIMRESA had no operational or financial activity for the three and nine months ended September 30, 2022 and 2021. The Company holds a majority interest in Adaptive Biologix, Inc. (“AB”, formerly Histogen Oncology, LLC). AB was formed to develop and market applications for the treatment of cancer. The Company consolidates AB into its condensed consolidated financial statements. Unaudited Interim Financial Information The unaudited condensed consolidated financial statements for the three and nine months ended September 30, 2022 and 2021 have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”) and GAAP. Accordingly, these condensed consolidated financial statements do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of Management, these unaudited interim condensed consolidated financial statements contain all adjustments necessary, all of which are of a normal and recurring nature, to present fairly the Company’s financial position, results of operations, and cash flows. Interim results are not necessarily indicative of results for a full year or future periods. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and related notes thereto for the year ended December 31, 2021 included in the Annual Report on Form 10-K that the Company filed with the SEC on March 10, 2022. Use of Estimates The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and the disclosure of contingent assets and liabilities and contingencies at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the periods presented. Management believes that these estimates and assumptions are reasonable, however, actual results may differ and could have a material effect on future results of operations and financial position. Though the impact of the COVID-19 pandemic on the Company’s business and operating results presents additional uncertainty, Company’s management continues to use the best information available to them in their significant accounting estimates. Significant estimates and assumptions include the useful lives of property and equipment, discount rates used in recognizing contracts containing leases, unrecognized tax benefits, reserves for excess or obsolete inventory, stock-based compensation, and best estimate of standalone selling price of revenue deliverables. Actual results may materially differ from those estimates. Variable Interest Entities The Company determined that AB is a variable interest entity (“VIE”) and that the Company is its primary beneficiary. The Company holds greater than 50 % of the shares and has the authority to manage the business and affairs of the VIE. AB’s other shareholder does not have a controlling interest. A VIE is typically an entity for which the Company has less than a 100 % equity interest but controls the decision making over the business and affairs of the entity, directs the decisions driving the economic performance of such entity and participates in the profit and losses of such an entity. The Company weighed both quantitative and qualitative information about the different risks and reward characteristics of each entity and the significance of that entity to the consolidating group in the aggregate. Segment Reporting Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision-maker, the Interim President and Chief Executive Officer, in making decisions regarding resource allocation and assessing performance. The Company views its operations and manages its business as one operating segment. Cash, Cash Equivalents and Restricted Cash The Company considers all highly liquid investments purchased with an original maturity date of ninety days or less to be cash equivalents. Cash and cash equivalents include cash in readily available checking, money market accounts and brokerage accounts. The Company’s current restricted cash consists of cash held as collateral for a letter of credit issued as a security deposit for the lease of the Company’s headquarters and is required to be held throughout the lease term. Risks and Uncertainties Credit Risk At certain times throughout the year, the Company may maintain deposits in federally insured financial institutions in excess of federally insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to significant risk on its cash balances due to the financial position of the depository institutions in which those deposits are held. Customer Risk During the three months ended September 30, 2022 and 2021 , one customer accounted for 100 % of total revenues. During the nine months ended September 30, 2022 and 2021 , one customer accounted for 100 % and 88 % of total revenues, respectively. COVID-19 The cumulative effect of the COVID-19 outbreak and associated disruptions have had, and may continue to have, an adverse impact on the Company’s business and its results of operations. The full impact of the COVID-19 outbreak continues to evolve as of the date these condensed consolidated financial statements were available to be issued and will depend on future developments that are highly uncertain and unpredictable, including efficacy and adoption of vaccines, future resurgences of the virus and its variants, the imposition of governmental lockdowns, and quarantine and physical distancing requirements. As such, it is uncertain as to the full magnitude that the pandemic will have on the Company’s financial condition, liquidity, and future results of operations. Accounts Receivable Accounts receivable are generally due within 30 days and are recorded at net realizable value, which is determined using historical experience. The Company maintains an allowance for doubtful accounts for potential credit losses. The allowance is based on an analysis of historical bad debt, current receivables aging, and expected future write-offs of uncollectible accounts, as well as an assessment of specific identifiable accounts considered at risk or uncollectible. Additions to the allowance for doubtful accounts include provisions for bad debt and deductions from the allowance for doubtful accounts include customer write-offs. Provision for doubtful accounts was not material for all periods presented. Property and Equipment Property and equipment are reported net of accumulated depreciation and amortization and are comprised of office furniture and equipment, lab and manufacturing equipment, and leasehold improvements. Ordinary maintenance and repairs are charged to expense, while expenditures that extend the physical or economic life of the assets are capitalized. Furniture and all equipment are depreciated over their estimated useful lives, or five years , using the straight-line method. Software is amortized over its estimated useful lives, or three years , using the straight-line method. Leasehold improvements are amortized over their estimated useful lives and limited by the remaining term of the building lease, using the straight-line method. Valuation of Long-Lived Assets Long-lived assets to be held and used, including property and equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. As of September 30, 2022 , the Company has no t recognized any impairment to long-lived assets. Forward Purchase Contract In 2011, Private Histogen contracted for research services from EPS Global Research Pte. Ltd. (“EPS”) to conduct clinical trials and compile data from a study that took place in 2011 and 2013. The unpaid amount due for the services was approximately $ 0.3 million. In 2017, Private Histogen and EPS entered into a Debt Settlement and Conversion Agreement (“Settlement Agreement”) whereby Private Histogen paid $ 50 thousand and issued EPS 717 shares of Series D convertible preferred stock. The Company was required to repurchase the shares at the greater of the remaining balance due of approximately $ 0.3 million and the market price of the shares at the time of repurchase, but in no event later than December 31, 2021. The Company had the sole option to repurchase the shares (which were converted from Series D convertible preferred stock into shares of common stock upon the Merger) at any time on or before December 31, 2021. On December 16, 2021, the Company repurchased from EPS 717 shares of common stock in exchange for a cash payment of approximately $ 0.3 million. The repurchased shares were recorded as treasury stock and retired as of December 31, 2021. As of December 31, 2021, all amounts due to EPS under the Settlement Agreement have been paid. Comprehensive Income (Loss) The Company is required to report all components of comprehensive income (loss), including net income (loss), in the accompanying condensed consolidated financial statements in the period in which they are recognized. Comprehensive income (loss) is defined as the change in equity during a period from transactions and other events and circumstances from non-owner sources, including unrealized gains and losses on investments and foreign currency translation adjustments. Net loss and comprehensive loss were the same for all periods presented. Revenue Recognition Product and License Revenue The Company records revenue in accordance with ASC 606, Revenue from Contracts with Customers , whereby revenue is recognized when a customer obtains control of promised goods or services in an amount that reflects the consideration expected to be received in exchange for those goods or services. A five-step model is used to achieve the core principle: (1) identify the customer contract, (2) identify the contract’s performance obligations, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations and (5) recognize revenue when (or as) a performance obligation is satisfied. The Company applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. Shipping charges billed to customers are included in product revenue and the related shipping costs are included in cost of product revenue. The Company applies the revenue recognition standard, including the use of any practical expedients, consistently to contracts with similar characteristics and in similar circumstances (See Note 4). Grant Awards In March 2017, the National Science Foundation (“NSF”), a government agency, awarded the Company a research and development grant to develop a novel wound dressing for infection control and tissue regeneration. The Company has concluded this government grant is not within the scope of ASC 606, as government entities generally do not meet the definition of a “customer” as defined by ASC 606. Payments received under the grant are considered conditional, non-exchange contributions under the scope of ASC 958-605, Not-for-Profit Entities – Revenue Recognition , and are recorded as revenue in the period in which such conditions are satisfied. In reaching the determination that such payments should be recorded as revenue, management considered a number of factors, including whether the Company is a principal under the arrangement, and whether the arrangement is significant to, and part of, the Company’s ongoing operations. As of September 30, 2022, the Company had completed all obligations under the NSF development grant and, as such, no longer generates any revenues in connection with the research and development grant. In September 2020, the Company was approved for a grant award from the U.S. Department of Defense (“DoD”) in the amount of approximately $ 2.0 million to partially fund the Company’s planned Phase 1/2 clinical trial of HST-003 for regeneration of cartilage in the knee. The Company applies International Accounting Standard (“IAS”) 20, Accounting for Government Grants and Disclosure of Government Assistance, by analogy as there is no existing authoritative guidance under GAAP. Under the terms of the award, the DoD will reimburse the Company for certain allowable costs. The period of performance for the grant award substantially expires in September 2025 and is subject to annual and quarterly reporting requirements. As the DoD grant is a cost-type (reimbursement) grant, the Company must incur program expenses in accordance with the Statement of Work and approved budget in order to be reimbursed by the DoD. The Company will recognize funding received from the grant award as a reduction of research and development expenses in the period in which qualifying expenses have been incurred, as the Company is reasonably assured that the expenses will be reimbursed and the funding is collectible. For the three and nine months ended September 30, 2022, qualifying expenses totaling $ 0.1 million and $ 0.5 million have been incurred with a corresponding reduction of research and development expenses related to the award, respectively. As of September 30, 2022 and December 31, 2021, $ 0.1 million and $ 0.2 million, respect ively, was included in accounts receivable within the condensed consolidated balance sheets with respect to the award. Cost of Product Revenue Cost of product revenue represents direct and indirect costs incurred to bring the product to saleable condition. Research and Development Expenses All research and development costs are charged to expense as incurred. Research and development expenses primarily include (i) payroll and related costs associated with research and development performed, (ii) costs related to clinical and preclinical testing of the Company’s technologies under development, and (iii) other research and development costs including allocations of facility costs, net of reimbursable research and development costs incurred under the DoD grant. General and Administrative Expenses General and administrative expenses represent personnel costs for employees involved in general corporate functions, including finance, accounting, legal and human resources, among others. Additional costs included within general and administrative expenses consist of professional fees for legal (including patent costs), audit and other consulting services, travel and entertainment, recruiting, allocated facility and general information technology costs, depreciation and amortization, and other general corporate overhead expenses. Patent Costs The Company expenses all costs as incurred in connection with patent applications (including direct application fees, and the legal and consulting expenses related to making such applications) and such costs are included in general and administrative expenses in the accompanying condensed consolidated statements of operations. Income Taxes Income taxes are accounted for under the asset and liability method. Deferred income taxes are recorded for temporary differences between condensed consolidated financial statement carrying amounts and the tax basis of assets and liabilities. Deferred tax assets and liabilities reflect the tax rates expected to be in effect for the years in which the differences are expected to rever se. No income tax expense or benefit was recorded for the three and nine months ended September 30, 2022 and 2021, due to the full valuation allowance on the Company’s net deferred tax assets. A valuation allowance is provided if it is more likely than not that some or all the deferred tax assets will not be realized. The Company also follows the provisions of accounting for uncertainty in income taxes which prescribes a model for the recognition and measurement of a tax position taken or expected to be taken in a tax return, and provides guidance on derecognition, classification, interest and penalties, disclosure, and transition. The Company’s policy is to recognize interest or penalties related to income tax matters in income tax expense. Interest and penalties related to income tax matters were not material for the periods presented. Net Loss Per Share Basic net loss per share attributable to common stockholders is computed by dividing net loss attributable to common stockholders by the weighted-average common shares outstanding during the period, without consideration for potentially dilutive securities. Diluted net loss per share attributable to common stockholders is computed by dividing the net loss attributable to common stockholders by the weighted-average number of common shares and potentially dilutive securities outstanding for the period. Potentially dilutive common shares consist of shares issuable from warrants, stock options, and redeemable convertible preferred stock. Potentially dilutive common shares issuable upon vesting of stock options and warrants are determined using the average share price for each period under the treasury stock method. In periods of net losses, the Company excludes all potentially dilutive common shares from the computation of diluted net loss per share for the periods as the effect would be anti-dilutive. For both the three and nine months ended September 30, 2022 and 2021, diluted net loss per share attributable to common stockholders is equal to the basic net loss per share attributable to common stockholders as common stock equivalent shares from stock options and warrants were anti-dilutive. The following table sets forth outstanding potentially dilutive shares that have been excluded from the calculation of diluted net loss per share attributable to common stockholders because of their anti-dilutive effect (in common stock equivalents): September 30, 2022 September 30, 2021 Common stock options issued and outstanding 129,006 130,096 Warrants to purchase common stock 4,876,639 753,954 Total anti-dilutive shares 5,005,645 884,050 Stock-Based Compensation Service-Based Awards The Company recognizes stock-based compensation expense for service-based stock options and restricted stock units (“RSUs”) over the requisite service period on a straight-line basis. Employee and director stock-based compensation for service-based stock options is measured based on estimated fair value as of the grant date using the Black-Scholes option pricing model. The Company estimates the fair value of RSUs based on the closing price of the Company’s common stock on the date of issuance. The Company uses the following assumptions for estimating fair value of service-based option grants: Fair Value of Common Stock – The fair value of common stock underlying the option grant is determined based on observable market prices of the Company’s common stock. Expected Volatility – Volatility is a measure of the amount by which the Company’s share price has historically fluctuated or is expected to fluctuate (i.e., expected volatility) during a period. Due to the lack of an adequate history of a public market for the trading of the Company’s common stock and a lack of adequate company-specific historical and implied volatility data, volatility has been estimated and based on the historical volatility of a group of similar companies that are publicly traded. For these analyses, the Company has selected companies with comparable characteristics, including enterprise value, risk profiles, and position within the industry, and with historical share price information sufficient to meet the expected term of the stock-based awards. Expected Term – This is the period of time during which the options are expected to remain unexercised. Options have a maximum contractual term of ten years . The Company estimates the expected term of stock options using the “simplified method”, whereby the expected term equals the average of the vesting term and the original contractual term of the underlying option. Risk-Free Interest Rate – This is the observed yield on zero-coupon U.S. Treasury securities, as of the day each option is granted, with a term that most closely resembles the expected term of the option. Expected Forfeiture Rate – Forfeitures are recognized as they occur. Performance-Based Options Stock-based compensation expense for performance-based options is recognized based on amortizing the fair market value as of the grant date over the periods during which the achievement of the performance is probable. Performance-based options require certain performance conditions to be achieved in order for these options to vest. These options vest on the date of achievement of the performance condition. Market-Based Options Stock-based compensation expense for market-based options is recognized on a straight-line basis over the derived service period, regardless of whether the market condition is satisfied. Market-based options subject to market-based performance targets require achievement of the performance target in order for these options to vest. The Company estimates the fair value of market-based options as of the grant date and expected term using a Monte Carlo simulation that incorporates option-pricing inputs covering the period from the grant date through the end of the derived service period. Recently Issued Accounting Pronouncements Not Yet Adopted None Recently Adopted Accounting Pronouncements In August 2020, the FASB issued ASU No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”). This new guidance is intended to simplify the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. Entities may adopt ASU 2020-06 using either a partial retrospective or fully retrospective method of transition. This ASU is effective for public business entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years, with early adoption permitted. The Company adopted ASU 2020-06 on January 1, 2022, utilizing the modified retrospective method. The adoption of this standard did not result in an adjustment and did not have a material impact on the Company’s condensed consolidated financial statements or related disclosures. In May 2021, the FASB issued ASU No. 2021-04, Earnings Per Share (Topic 260), Debt — Modifications and Extinguishments (Subtopic 470-50), Compensation — Stock Compensation (Topic 718), and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (“ASU 2021-04”). The amendments in ASU 2021-04 provide guidance to clarify and reduce diversity in an issuer’s accounting for modifications or exchanges of freestanding equity-classified written call options (for example, warrants) that remain equity classified after modification or exchange. The accounting standard update is effective for fiscal years beginning after December 15, 2021. On January 1, 2022, the Company adopted ASU 2021-04. The adoption of this standard did not have a material impact on the Company’s condensed consolidated financial statements or related disclosures. In November 2021, the FASB issued ASU No. 2021-10, Government Assistance (Topic 832): Disclosure by Business Entities about Government Assistance (“ASU 2021-10”), which improves the transparency of government assistance received by certain business entities by requiring the disclosure of (1) the types of government assistance received; (2) the accounting for such assistance, and (3) the effect of the assistance on the business entity’s financial statements. ASU 2021-10 is effective for fiscal years beginning after December 15, 2021, with early adoption permitted. The Company adopted ASU 2021-10 on January 1, 2022. The adoption of this standard did not have a material impact on the Company’s condensed consolidated financial statements or related disclosures.

Property and Equipment, Net

Property and Equipment, Net	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	2. Property and Equipment, Net Property and equipment, net consisted of the following (in thousands): September 30, December 31, Lab and manufacturing equipment $ 937 $ 943 Office furniture and equipment 224 42 Software 48 48 Total 1,209 1,033 Less: accumulated depreciation and amortization ( 736 ) ( 634 ) Property and equipment, net $ 473 $ 399 Depreciation and amortization expense for the nine months ended September 30, 2022 and 2021, were $ 102 t housand and $ 73 thousand, respectively.

Balance Sheet Details

Balance Sheet Details	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Balance Sheet Details	3. Balance Sheet Details Prepaid and other current assets consisted of the following (in thousands): September 30, December 31, Insurance $ 885 $ 691 Tenant improvement reimbursement receivable — 1,057 Prepaid rent 81 132 Pre-clinical and clinical related expenses 144 158 Prepaid materials 109 138 Other 93 183 Total $ 1,312 $ 2,359 Other assets consisted of the following (in thousands): September 30, December 31, Insurance (non-current portion) $ 567 $ 732 Cell bank material 61 61 Other 10 12 Total $ 638 $ 805 Accrued liabilities consisted of the following (in thousands): September 30, December 31, Current portion of finance lease liabilities $ 9 $ 9 Accrued compensation 145 346 Clinical study related expenses 26 103 Legal fees 301 144 Accrued tax liability 83 18 Other 29 171 Total $ 593 $ 791

Revenues

Revenues	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Revenues	4. Revenues The following is a summary description of the material revenue arrangements, including arrangements that generated revenues during the three and nine months ended September 30, 2022 and 2021. Allergan License Agreements 2017 Allergan Amendment In 2017, the Company entered into a series of agreements (collectively, the “2017 Allergan Agreement”), which ultimately transferred Suneva Medical, Inc.’s license and supply rights of Histogen’s cell conditioned medium (“CCM”) skin care ingredient in the medical aesthetics market to Allergan Sales LLC (“Allergan”) and granted Allergan an exclusive, royalty-free, perpetual, irrevocable, non-terminable and transferable license, including the right to sublicense to third parties, to use the Company’s CCM skin care ingredient in the medical aesthetics market. The 2017 Allergan Agreement also obligated the Company to deliver CCM to Allergan (the “Supply of CCM to Allergan”) in the future as well as share with Allergan any potential future improvements to the Company’s CCM skin care ingredients identified through the Company’s research and development efforts (“Potential Future Improvements”). In consideration for the execution of the agreements, Histogen received a cash payment of $ 11.0 million and a potential additional payment of $ 5.5 million if Allergan’s net sales of products containing the Company’s CCM skin care ingredient exceeds $ 60.0 million in any calendar year through December 31, 2027. 2019 Allergan Amendment In March 2019, Histogen entered into a separate agreement with Allergan (the “2019 Allergan Amendment”) to amend the 2017 Allergan Agreement in exchange for a one-time payment of $ 7.5 million to the Company. The agreement broadened Allergan’s license rights, expanding Allergan’s access to certain sales channels where its products incorporating the CCM ingredient can be sold. Specifically, the license was broadened to provide Allergan the exclusive right to sell through the “Amazon Professional” website, or any website or digital platform owned or licensed by Allergan or under the Allergan brand name, and non-exclusive rights to sell on other websites and through brick-and-mortar medical spas and wellness centers (excluding websites and brick-and-mortar stores of luxury brands). The Company evaluated the 2019 Allergan Amendment under ASC 606 and concluded that Allergan continues to be a customer and that the expanded license is distinct from the 2017 Allergan Agreement. The Company determined the expanded license under the 2019 Allergan Amendment to be functional intellectual property as Allergan has the right to utilize the Company’s CCM skin care ingredient, and that ingredient is functional to Allergan at the time the Company transferred the expanded license. The standalone selling price of the expanded license was not readily observable since the Company has not yet established a price for this expanded license and the expanded license has not been sold on a standalone basis to any customer. The Company accounted for the 2019 Allergan Amendment as a modification to the 2017 Allergan Agreement. The contract modification was accounted for as if the 2017 Allergan Agreement had been terminated and the new contract included the expanded license as well as the remaining performance obligations that arose from the 2017 Allergan Agreement related to the Supply of CCM to Allergan and Potential Future Improvements. The total transaction price for the new contract included the $ 7.5 million from the 2019 Allergan Amendment as well as the amounts deferred as of the 2019 Allergan Amendment execution date for each the Supply of CCM to Allergan and Potential Future Improvements. The standalone selling price for the Supply of CCM to Allergan was determined based on comparable sales transactions. The standalone selling price of the Potential Future Improvements was estimated at the fully burdened rate of research and development employees cost plus a commercially reasonable markup. The amount of the total transaction price allocated to the expanded license was determined using the residual approach as a result of not having a standalone selling price for the expanded license; that is, the total transaction price less the standalone selling prices of the Supply of CCM to Allergan and Potential Future Improvements. Revenue related to the Supply of CCM to Allergan has been deferred and recognized at the point in time in which deliveries are completed while revenue related to the Potential Future Improvements has been deferred and amortized ratably over the remaining 9 -year life of the patent. The Supply of CCM to Allergan under the 2019 Allergan Amendment was entirely fulfilled during the year ended December 31, 2019. The $ 7.5 million residual amount of the total transaction price allocated to the expanded license was recognized as license revenue upon transfer of the license to Allergan in March 2019. 2020 Allergan Amendment In January 2020, the Company further amended the 2019 Allergan Amendment in exchange for a one-time payment of $ 1.0 million to the Company (the “2020 Allergan Amendment”). The 2020 Allergan Amendment further broadened Allergan’s exclusive and non-exclusive license rights to include products used for or in connection with microdermabrasion. In addition, the Company agreed to provide Allergan with an additional 200 kilograms of CCM (the “Additional Supply of CCM to Allergan”). The Company evaluated the 2020 Allergan Amendment under ASC 606 and concluded that Allergan continues to be a customer and that the expanded license is distinct from the 2019 Allergan Amendment. The Company determined the expanded license under the 2020 Allergan Amendment to be functional intellectual property as Allergan has the right to utilize the Company’s CCM skin care ingredient, and that ingredient is functional to Allergan at the time the Company transferred the expanded license. The standalone selling price of the expanded license was not readily observable since the Company has not yet established a price for this expanded license and the expanded license has not been sold on a standalone basis to any customer. The Company accounted for the 2020 Allergan Amendment as a modification to the 2019 Allergan Amendment (which had modified the 2017 Allergan Agreement, as noted above). The contract modification was accounted for as if the 2019 Allergan Amendment had been terminated and the new contract included the expanded license and Additional Supply of CCM to Allergan, as well as the remaining performance obligation related to Potential Future Improvements. The total transaction price for the new contract included the $ 1.0 million from the 2020 Allergan Amendment, the future payment for the Additional Supply of CCM to Allergan, as well as the amounts deferred as of the 2020 Allergan Amendment execution date for Potential Future Improvements. The standalone selling price for the Additional Supply of CCM to Allergan was determined using the observable inputs of historical comparable sales transactions, including the margin from such sales. The Company also considered its reduced expected cost of satisfying this performance obligation based on the current efficiencies within its CCM manufacturing processes. Due to significant efficiencies in the Company’s CCM manufacturing processes, the forecasted cost of CCM production has decreased, while the applied margin was determined by comparison to similar sales transactions in prior years. The standalone selling price of the Potential Future Improvements was estimated at the fully burdened rate of research and development employees cost plus a commercially reasonable markup. The amount of the total transaction price allocated to the expanded license was determined using the residual approach, as a result of not having a standalone selling price for the expanded license; that is, the total transaction price less the standalone selling prices of the Additional Supply of CCM to Allergan and Potential Future Improvements. Under the Amended and Restated License Agreement, as amended, Allergan will indemnify the Company for third party claims arising from Allergan’s breach of the agreement, negligence or willful misconduct, or the exploitation of products by Allergan or its sublicensees. The Company will indemnify Allergan for third party claims arising from the Company’s breach of the agreement, negligence or willful misconduct, or the exploitation of products by the Company prior to the effective date. Allergan may terminate the Agreement for convenience upon one business days’ notice to the Company. Revenue related to the Additional Supply of CCM to Allergan was deferred and was recognized at the point in time in which deliveries were completed. All deliveries of Additional Supply of CCM to Allergan have been completed as of March 31, 2021. As such, there is no revenue for the three and nine months ended September 30, 2022. Revenue for the three and nine months ended September 30, 2021 was zero and $ 0.3 million ($ 28 thousand of which was previously deferred). Revenue of $ 0.2 million related to the Potential Future Improvements has been deferred and amortized ratably over the remaining 9 -year life of the patent, for which $ 5 thousand and $ 15 thousand of previously deferred revenue was recognized in revenue during each of the three and nine months ended September 30, 2022 and 2021, respectively. The $ 0.9 million residual amount of the total transaction price allocated to the expanded license was recognized as license revenue upon transfer of the license to Allergan in January 2020. In August 2021, unrelated to the Allergan Agreements, the Company agreed to a sale of CCM under a purchase order with Allergan. The CCM sold to Allergan was initially manufactured by the Company for research and development purposes in support of its product candidates. In September 2021, the Company recognized $ 0.6 million of product revenue related to the sale. The Company does not have any additional purchase orders with Allergan for fulfillment. 2022 Allergan Letter Agreement Pursuant to the 2017 Allergan Amendment, Histogen had the right to a potential milestone payment of $ 5.5 million if Allergan’s net sales of products containing the Company’s CCM skin care ingredient exceeds $ 60.0 million in any calendar year through December 31, 2027. In lieu of the potential milestone payment of $ 5.5 million, the Company entered into a letter agreement on March 18, 2022 (the “Letter Agreement”) with Allegan. In consideration for the execution of the Letter Agreement, Histogen received a one-time payment equal to $ 3.8 million (the “Final Payment”) in March 2022. In exchange, among other things, the Company agreed that the Final Payment represents a full and final satisfaction of all money due to the Company pursuant to the License Agreement. The Company evaluated the 2022 Allergan Letter Agreement under ASC 606 and concluded that the performance obligation has been satisfied and therefore used point in time recognition. The Company recognized $ 0 and $ 3.8 million of license revenue related to the Letter Agreement during the three and nine months ended September 30, 2022, respectively. The Letter Agreement did not have an impact on the remaining performance obligation to share with Allergan any Potential Future Improvements to CCM identified through the Company’s research and development efforts. Remaining Performance Obligation and Deferred Revenue The remaining performance obligation is the Company’s obligation to share with Allergan any Potential Future Improvements to CCM identified through the Company’s research and development efforts. Deferred revenue recorded for the Potential Future Improvements was $ 0.1 m illion as of both September 30, 2022 and December 31, 2021. Deferred revenue is classified in current portion of deferred revenue liabilities when the Company’s obligations to supply CCM or provide research for Potential Future Improvements are expected to be satisfied within twelve months of the balance sheet date. Grant Revenue In March 2017, the National Science Foundation (NSF), a government agency, awarded the Company a research and development grant to develop a novel wound dressing for infection control and tissue regeneration. No grant revenue was recognized during 2022. For the three and nine months ended September 30, 2021 , grant revenue recognized was zero and $ 0.1 million, respectively. As of March 31, 2021, the Company has completed all obligations under the NSF development grant and no longer generates any revenues in connection with the research and development grant. Amerimmune Collaborative Development and Commercialization Agreement In October 2020, the Company entered into a Collaborative Development and Commercialization Agreement (the “Amerimmune Agreement”) with Amerimmune to jointly develop emricasan for the potential treatment of COVID-19. The FDA approved an investigational new drug application (IND) to initiate a Phase 1 study of emricasan in mild COVID-19 patients to assess safety and tolerability in 2020. Under the Amerimmune Agreement, Amerimmune, at its expense and in collaboration with the Company, shall use commercially reasonable efforts to lead the development activities for emricasan. Amerimmune is responsible for conducting clinical trials and the Company agreed to provide reasonable quantities of emricasan for such purpose. Pursuant to the terms of the Collaborative Agreement, each party shall retain ownership of their legacy intellectual property and responsibility for ongoing patent application prosecution and maintenance costs and will jointly own any intellectual property developed during the term of the agreement. In addition, the Company granted Amerimmune an exclusive option, subject to terms and conditions including completion of a Phase 2 clinical trial by Amerimmune during the research term, to obtain an exclusive license that, if granted by us, allows Amerimmune alone, or in conjunction with one or more strategic partners, to use its commercially reasonable efforts to develop, manufacture, and commercialize emricasan and other caspase modulators, including CTS-2090 and CTS-2096, and the Company will share the profits equally with Amerimmune. No consideration will be transferred to the Company until profits, as defined in the Amerimmune Agreement, are generated by Amerimmune from developing or commercializing products. The Company has identified multiple promises to deliver goods and services, which include at the inception of the agreement: (i) a license to technology and patents, information, and know-how; (ii) supply of emricasan, and (iii) collaboration, including the Company’s participation in a Joint Development Committee and Joint Partnering Committee. At inception and through September 30, 2022, the Company has identified one performance obligation for all the deliverables under the Amerimmune Agreement since the delivered elements are either not capable of being distinct or are not distinct within the context of the contract. No upfront consideration was exchanged between the parties and any consideration received will be dependent on the successful execution of a qualifying strategic partnership, as defined, on the successful commercialization of emricasan, or upon a change in control of Amerimmune, as defined. Although the Company will recognize revenue upon the occurrence of one of these events, no such events have occurred as of September 30, 2022. On January 19, 2022, the Company provided a notice of material breach in connection with Amerimmune’s non-performance under the Collaborative Agreement and, on March 3, 2022, filed a demand for arbitration (“Arbitration Demand”). On March 11, 2022, Judicial Arbitration and Mediation Services, Inc. (“JAMS”) issued a Notice of Commencement of Arbitration letter, confirming the commencement of the arbitration as of that date. On March 8, 2022, Amerimmune provided written notice to exercise an option for additional license rights to develop additional products however, the Company has rejected Amerimmune’s election of the option and believes that Amerimmune no longer has the right to exercise the option based on, among other reasons, the Company’s belief that the Collaborative Agreement is properly terminated as set forth in Histogen’s Arbitration Demand (refer to Note 8 for further information). On April 14, 2022, Amerimmune filed its answer to the Company’s Demand for Arbitration, and also asserted five counterclaims for breach of contract, breach of the implied covenant of good faith and fair dealing, intentional interference with prospective economic relations, negligent interference with prospective economic relations, and declaratory relief that Amerimmune has the right to exclusive option. On April 21, 2022, the Company filed its answer to Amerimmune’s counterclaims. On October 5-7, 2022, the parties participated in a three-day evidentiary hearing in the arbitration. Each party submitted post-hearing briefings on October 28, 2022, and the parties then filed their respective post-hearing reply briefs on November 4, 2022. The arbitrator is expected to issue a final ruling in the matter during the fourth quarter of 2022. On July 13, 2022, Amerimmune filed a separate complaint (the “Federal Complaint”) against the Company in the United States District Court for the Southern District of California. Amerimmune filed a two-count complaint seeking injunctive and declaratory relief relating to the purported exercise of the option as discussed above. Histogen was never served with the Federal Complaint, which has since been dismissed. On July 18, 2022, Amerimmune filed a second, separate complaint against the Company alleging the same facts and causes of action as the Federal Complaint, also seeking injunctive and declaratory relief relating to the purported exercise of the option, in the Superior Court for the County of San Diego (the “State Complaint”). The Company was served with the State Complaint on August 8, 2022. On October 28, 2022, Amerimmune filed a request to dismiss the State Complaint, and the dismissal was entered by the court the same day. There can be no assurances that the Arbitration will be decided or otherwise result in our favor and the ultimate outcome of this matter is unknown at this time.

Paycheck Protection Program Loa

Paycheck Protection Program Loan	9 Months Ended
	Sep. 30, 2022
Long-Term Debt, Unclassified [Abstract]
Paycheck Protection Program Loan	5. Paycheck Protection Program Loan In April 2020, Private Histogen applied for and received loan proceeds in the amount of $ 0.5 million (the “PPP Loan”) under the PPP as government aid for payroll, rent, and utilities. The application for these funds required the Company to, in good faith, certify that the current economic uncertainty made the loan request necessary to support the ongoing operations of the Company. This certification further required the Company to take into account its current business activity and its ability to access other sources of liquidity sufficient to support ongoing operations in a manner that is not significantly detrimental to the business. The certification made by the Company did not contain any objective criteria and is subject to interpretation. Based in part on the Company’s assessment of other sources of liquidity, the uncertainty associated with future revenues created by the COVID-19 pandemic and related governmental responses, and the going concern uncertainty reflected in the Company’s condensed consolidated financial statements as of December 31, 2019, the Company believed in good faith that it met the eligibility requirements for the PPP Loan. On June 5, 2020, the Paycheck Protection Program Flexibility Act was signed into law, extending the PPP Loan forgiveness period from eight week s to twenty-four week s after loan origination, extending the initial deferral period of principal and interest payments from six months to ten months after the loan forgiveness period, reducing the required amount of payroll expenditures from 75 % to 60 %, removing the prior ban on borrowers taking advantage of payroll tax deferral after loan forgiveness, and allowing for the amendment of the maturity date on existing loans from two years to five years . On March 8, 2021 the Company applied for PPP loan forgiveness with its lender and subsequently received approval from the lender on April 2, 2021. The Company, in good faith, believes it maintained compliance with the PPP program requirements. On May 21, 2021, the Small Business Administration granted its forgiveness of 100 % of the loan, or $ 0.5 million, which was recorded by the Company in the second quarter of 2021. The gain on forgiveness is reported as a component of other income in the condensed consolidated statement of operations.

Redeemable Convertible Preferre

Redeemable Convertible Preferred Stock	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Redeemable Convertible Preferred Stock	6. Redeemable Convertible Preferred Stock The redeemable convertible preferred stock instruments were contingently redeemable preferred stock. Each series contained redemption features, limited voting rights, dividends, and conversion terms. The convertible preferred stock was presented on the condensed consolidated balance sheets as mezzanine equity as of March 31, 2022. All shares of redeemable convertible preferred stock were fully redeemed and are no longer outstanding as of September 30, 2022. March 2022 Offering In March 2022, the Company completed a private placement offering (the “March 2022 Offering”) of (i) 2,500 shares of the Company’s Series A Redeemable Convertible Preferred Stock, par value $ 0.0001 per share (the “Series A Preferred Stock”), and (ii) 2,500 shares of the Company’s Series B Redeemable Convertible Preferred Stock, par value $ 0.0001 per share (the “Series B Preferred Stock” and together with the Series A Preferred Stock, the “Preferred Stock”), in each case, at an offering price of $ 952.38 per share, representing a 5 % original issue discount to the stated value of $ 1,000 per share of Preferred Stock, for gross proceeds from the Offerings of approximately $ 4.76 million, before the deduction of the placement agent’s fee and other offering expenses. The shares of Series A Preferred Stock had a stated value of $ 1,000 per share and were convertible, at a conversion price of $ 20.00 per share, into 125,000 shares of common stock. The shares of Series B Preferred Stock had a stated value of $ 1,000 per share and were convertible, at a conversion price of $ 20.00 per share, into 125,000 shares of common stock. The closing occurred on March 25, 2022 . The proceeds of $ 4.76 million were held in escrow and were only permitted to be disbursed to the Company upon conversion of the Series A and Series B Preferred Stock. Since the redeemable convertible preferred stock could have been redeemed at the option of the holder, but was not mandatorily redeemable, the redeemable preferred stock was classified as mezzanine equity and initially recognized at fair value of $ 4.76 million as mezzanine equity on the accompanying balance sheets. The March 2022 Offering generated gross proceeds of $ 4.76 million and the Company incurred cash-based placement agent fees and other offering expenses of approximately $ 0.6 million. The proceeds were held in escrow and were only permitted to be disbursed to the Company upon conversion of the Series A and Series B Preferred Stock. The Company’s placement agent was issued compensatory warrants to purchase up to 7.0 % of the aggregate number of shares of Preferred Stock sold in the offering (on an as-converted to common stock basis), resulting in common stock warrants to purchase up to 17,501 shares of common stock, with an exercise price of 125 % of the offering price, or $ 25.00 per share, which are exercisable 6 months after issuance on or after September 25, 2022 , and expire five and a half ( 5.5 ) years following the date of issuance on September 25, 2027. The placement agent warrants, which are recorded as a component of stockholders’ equity, were valued at an aggregate of $ 34 thousand dollars using the Black Scholes option pricing model based upon the following assumptions: expected volatility of 78.90 %, risk-free interest rate of 2.40 %, expected dividend yield of 0 %, and an expected term of 5.5 years. As of September 30, 2022, the Company had 17,501 sha res of common stock reserved for issuance pursuant to the placement agent’s warrants issued by the Company in the March 2022 Offering at an exercise price of $ 25.00 per share. Voting Rights The shares of Preferred Stock had no voting rights, except that they only have the right to vote, with the holders of common stock, as a single class on a proposal to approve an amendment to our certificate of incorporation to effect a reverse stock split of our issued and outstanding common stock within a range, to be determined by our board of directors and set forth in such proposal. Each share of Series A Preferred Stock outstanding on April 14, 2022 (the “Record Date”) had a number of votes equal to the number of shares of Common Stock issuable upon conversion of such share (whether or not such shares are then convertible). Accordingly, as of the Record Date, each share of Series A Preferred Stock had 3,776 votes, which is determined by dividing $ 1,000 , the stated value of one share of Series A Preferred Stock, by $ 0.2648 , the NASDAQ Minimum Price as of the closing on March 25, 2022. The holders of the Series A Preferred Stock agreed to not transfer their shares of Series A Preferred Stock until after the Annual Meeting and to vote all shares of Series A Preferred Stock in favor of the Reverse Stock Split Proposal. Each share of Series B Preferred Stock outstanding on the Record Date entitled the holder thereof to cast 30,000 votes on the Reverse Stock Split Proposal. The holders of the Series B Preferred Stock agreed to not transfer their shares of Series B Preferred Stock until after the Annual Meeting and to vote all shares of Series B Preferred Stock in the same proportion as the aggregate shares of Common Stock and Series A Preferred Stock are voted on the Reverse Stock Split Proposal. As an example, if 70 % of the aggregate votes cast by Common Stock and Series A Preferred Stock voting on the Reverse Stock Split Proposal were voted in favor thereof and 30 % of the aggregate votes cast by Common Stock and Series A Preferred Stock voting on the Reverse Stock Split Proposal were voted against such Proposal, then 70 % of the votes entitled to be cast by Series B Preferred Stock would have been cast in favor of the proposal and 30 % of such votes would have been cast against the proposal. Dividends The holders of the redeemable convertible preferred stock were entitled to receive dividends on shares of Preferred Stock equal (on an as-if-converted-to-Common-Stock basis, disregarding for such purpose any conversion limitations hereunder) to and in the same form as dividends actually paid on shares of the Common Stock when, as and if such dividends are paid on shares of the Common Stock. No other dividends were payable on shares of Preferred Stock. Conversion Rights Each share of Preferred Stock was convertible, at any time and from time to time from and after the Reverse Stock Split Date at the option of the Holder thereof, into that number of shares of Common Stock determined by dividing the stated value per share of preferred stock by the conversion price. The shares of Series A Preferred Stock had a stated value of $ 1,000 per share and were convertible, at a conversion price of $ 20.00 per share, into 125,000 shares of common stock. The shares of Series B Preferred Stock had a stated value of $ 1,000 per share and were convertible, at a conversion price of $ 20.00 per share, into 125,000 shares of common stock. Redemption Rights Each share of Preferred Stock was redeemable after (i) the earlier of (1) the receipt of authorized stockholder approval for the reverse stock split and (2) the date that was 90 days following the Original Issue Date of March 25, 2022, and (ii) before the date that was 120 days after the Original Issue Date or July 23, 2022 (the “Redemption Period”) , each stockholder had the right to cause the Company to redeem all or part of such stockholder’s shares of Preferred Stock at a price per share equal to 105 % of the stated value of $ 1,000 per share. Between June 2, 2022, and June 29, 2022, at the request of the holders, the Company redeemed for cash proceeds totaling $ 5.25 million ($ 4.76 million payment from escrow and $ 488 thousand redemption payment by the Company), 2,500 outstanding shares of Series A Preferred Stock and 2,500 outstanding shares of Series B Preferred Stock based on the receipt of the Redemption Notices (the “Preferred Redemption”) at a price equal to 105 % of the $ 1,000 stated value per share, which represented all outstanding shares of Preferred Stock. The approximately $ 1.0 million accretion of the Series A and Series B Preferred Stock to its redemption value was recorded as a reduction to additional paid-in capital. The Company recognized a portion of the accretion as a deemed dividend related to the accretion of the discount and redemption feature of approximately $ 0.5 million upon redemption of Preferred Stock on the condensed consolidated statement of operations. On June 30, 2022, the Company filed a Certificate of Elimination with respect to the Series A Preferred Stock and Series B Preferred Stock (the “Series A Certificate of Elimination and the Series B Certificate of Elimination”), which upon filing with the Secretary of State of the State of Delaware (“Delaware Secretary”), eliminated from all matters set forth in the Certificates of Designation of Series A and Series B Preferred Stock. As of September 30, 2022 , all shares of the Series A Preferred Stock and Series B Preferred Stock are no longer outstanding and the Company’s only remaining class of outstanding stock is its common stock, par value $ 0.0001 per share.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Stockholders' Equity	7. Stockholders’ Equity Common Stock January 2021 Offering of Common Stock In January 2021, the Company completed an S-1 offering (the “January 2021 Offering”) of an aggregate of 580,000 shares of common stock, pre-funded warrants to purchase up to 120,000 shares of its common stock, and common stock warrants to purchase up to an aggregate of 700,000 shares of common stock. To the extent that an investor determines, at their sole discretion, that they would beneficially own in excess of the Beneficial Ownership Limitations (or as such investor may otherwise choose), in lieu of purchasing shares of Common Stock and Common Warrants, such investor could have elected to purchase Pre-Funded Warrants and Common Warrants at the Pre-Funded Purchase Price in lieu of the shares of Common Stock and Common Warrants in such a manner to result in the same aggregate purchase price being paid by such investor to the Company. The combined purchase price of one share of common stock and the accompanying common stock warrant was $ 20.00 , and the combined purchase price of one pre-funded warrant and accompanying common stock warrant was $ 19.998 . The common stock warrants are exercisable for five ( 5 ) years at an exercise price of $ 20.00 per share. The pre-funded warrants are immediately exercisable at an exercise price of $ 0.002 per share and may be exercised at any time until all of the pre-funded warrants are exercised in full. Placement agent warrants were issued to purchase up to 35,000 shares of common stock, are immediately exercisable for an exercise price of $ 25.00 per share, and are exercisable for five ( 5 ) years following the date of issuance. The Company received gross proceeds of $ 14.0 million and incurred placement agent’s fees and other offering expenses of approximately $ 1.9 million. The warrants and placement agent warrants were valued at $ 7.2 million and $ 0.3 million, respectively, using the Black-Scholes option pricing model based on the following assumptions: expected volatility 80.08 %, risk-free interest rate 0.38 %, expected dividend yield 0 %, and an expected term of 5.0 years. As of September 30, 2022, a total of 336,060 warrants issued in the January 2021 Offering to purchase shares of common stock have been exercised and the Company issued 336,060 shares of its common stock. The Company received gross proceeds of approximately $ 6.8 million. As of September 30, 2022, the Company had 387,565 shares and 11,375 shares of co mmon stock reserved for issuance pursuant to the warrants and placement agent’s warrants, respectively, issued by the Company in the January 2021 Offering, at an exercise price of $ 20.00 per share and $ 25.00 per share, respectively. June 2021 Offering of Common Stock In June 2021, the Company completed a registered direct offering (the “June 2021 Offering”) of an aggregate of 298,865 shares of common stock, together with accompanying warrants to purchase up to an aggregate of 239,093 shares of common stock, at a public offering price of $ 22.00 per share. The accompanying warrants permit the investor to purchase additional shares equal to 80 % of the number of shares of the Company’s common stock purchased by the investor. The warrants have an exercise price of $ 20.00 per share, are immediately exercisable, and expire five and a half ( 5.5 ) years following the date of issuance. In addition, the Company’s placement agent was issued compensatory warrants equal to 5.0 %, or 14,946 shares, of the aggregate number of common stock sold in the offering, which are immediately exercisable for an exercise price of $ 27.50 and expire five ( 5 ) years following the date of issuance on June 7, 2026. The Company received gross proceeds of $ 6.6 million and incurred cash-based placement agent fees and other offering expenses of approximately $ 0.9 million. The warrants and placement agent warrants were valued at $ 3.0 million and $ 0.2 million, respectively, using a Black-Scholes option pricing model with the following assumptions: expected volatility 81.44 % and 80.15 %, risk-free interest rate 0.88 % and 0.77 %, expected dividend yield 0 % and 0 %, and an expected term of 5.5 years or 5.0 years, respectively. As of September 30, 2022, no warrants associated with the June 2021 Offering have been exercised. As of September 30, 2022 , the Company had 90,910 shares and 14,946 s hares of common stock reserved for issuance pursuant to the warrants and placement agent’s warrants, respectively, issued by the Company in the June 2021 Offering, at an exercise price of $ 20.00 per share and $ 27.50 per share, respectively. In connection with the July 2022 Offering, the Company agreed to amend warrants to purchase up to an aggregate of 148,183 shares of common stock of the Company that were originally issued to the investor in the June 2021 Offering. Refer to July 2022 Offering overview below for accounting treatment for the amended warrants. December 2021 Offering In December 2021, the Company completed a registered direct offering (the “December 2021 Offering”) of an aggregate of 411,764 shares of common stock and 411,766 warrants to purchase up to 411,766 shares of common stock, at a public offering price of $ 8.50 per share. The accompanying warrants permit the investor to purchase additional shares equal to the same number of shares of the Company’s common stock purchased by the investor. The warrants have an exercise price of $ 8.50 per share, may be exercised any time on or after 6 months and one (1) day after the issuance date, and expire five and a half ( 5.5 ) years following the date of issuance. In addition, the Company’s placement agent was issued compensatory warrants equal to 5.0 %, or 20,590 shares, of the aggregate number of shares of common stock sold in the offering, which are immediately exercisable for an exercise price of $ 10.626 and expire five and a half ( 5.5 ) years following the date of issuance on June 21, 2027. The Company received gross proceeds of $ 3.5 million and incurred cash-based placement agent fees and other offering expenses of approximately $ 0.5 million. The placement agent warrants, which are recorded as a component of stockholders’ equity, were valued at an aggregate $ 0.1 million using the Black-Scholes option pricing model based on the following assumptions: expected volatility of 79.81 %, risk-free interest rate of 1.21 %, expected dividend yield of 0 % and an expected term of 5.5 years. As of September 30, 2022, no warrants associated with the December 2021 Offering have been exercised. As of September 30, 2022 , the Company had 164,707 shares and 20,590 sh ares of common stock reserved for issuance pursuant to the warrants and placement agent’s warrants, respectively, issued by the Company in the December 2021 Offering, at an exercise price of $ 8.50 per share and $ 10.626 per share, respectively. In connection with the July 2022 Offering, the Company agreed to amend warrants to purchase up to an aggregate of 247,059 shares of common stock of the Company that were originally issued to the investor in the December 2021 Offering. Refer to July 2022 Offering overview below for accounting treatment for the amended warrants. July 2022 Offering On July 12, 2022, the Company entered into a Securities Purchase Agreement (the “July 2022 Purchase Agreement”) with a single healthcare-focused institutional investor for the sale by the Company of (i) a pre-funded warrant to purchase up to 1,774,309 shares of Common Stock (the “Pre-Funded Warrant”), (ii) a Series A warrant to purchase up to an aggregate of 1,774,309 shares of common stock (the “Series A Warrant”), and (iii) a Series B warrant to purchase up to an aggregate of 1,774,309 shares of common stock (the “Series B Warrant,” and together with the Pre-Funded Warrant and the Series A Warrant, the “Warrants”), in a private placement offering (the “Offering”). The combined purchase price of one Pre-Funded Warrant and accompanying Series A Warrant and accompanying Series B Warrant was $ 2.818 . Subject to certain ownership limitations, the Series A Warrant becomes exercisable immediately after the issuance date at an exercise price equal to $ 2.568 per share of common stock, subject to adjustments as provided under the terms of the Series A Warrant, and has a term of five and a half ( 5.5 ) years from the issuance date. Subject to certain ownership limitations, the Series B Warrant will become exercisable immediately after the issuance date at an exercise price equal to $ 2.568 per share of common stock, subject to adjustments as provided under the terms of the Series B Warrant, and has a term of one and a half ( 1.5 ) years from the issuance date. Subject to certain ownership limitations described in the Pre-Funded Warrant, the Pre-Funded Warrant was immediately exercisable and may be exercised at an exercise price of $ 0.0001 per share of common stock any time until all of the Pre-Funded Warrant is exercised in full. As of September 30, 2022, the Pre-Funded Warrant to purchase up to an aggregate of 1,774,309 shares of common stock had been fully exercised and the Company issued 1,774,309 shares of common stock. The Company also agreed to amend certain warrants to purchase up to an aggregate of 447,800 shares of common stock of the Company that were issued to the investor in the private placement in November 2020, June 2021 and December 2021 with exercise prices ranging from $ 8.50 to $ 34.00 per share and expiration dates ranging from May 18, 2026 to June 21, 2027 , so that such warrants have a reduced exercise price of $ 2.568 per share and expiration date of five and a half ( 5.5 ) years following the closing of the private placement, for an additional offering price of $ 0.0316 per amended warrant. The incremental fair value resulting from the modifications to the warrants was adjusted against the gross proceeds from the offering as an equity issuance cost. The gross proceeds to the Company were approximately $ 5 million, before deducting the placement agent’s fees and other offering expenses, and excluding the proceeds, if any, from the exercise of the Series A Warrant, the Series B Warrant, and amended warrants. The Series A warrants and placement agent warrants were valued at $ 3.8 million and $ 0.2 million, respectively, using the Black-Scholes option pricing model based on the following assumptions: expected volatility 79.28 %, risk-free interest rate 3.06 %, expected dividend yield 0 %, and an expected term of 5.5 years. The Series B warrants and placement agent warrants were valued at $ 2.3 million using the Black-Scholes option pricing model based on the following assumptions: expected volatility 74.25 %, risk-free interest rate 3.16 %, expected dividend yield 0 %, and an expected term of 1.5 years. The amended warrants were valued at $ 1.0 million using the Black-Scholes option pricing model based on the following assumptions: expected volatility 79.28 %, risk-free interest rate 3.06 %, expected dividend yield 0 %, and an expected term of 5.5 years. The estimated fair value of the original warrants immediately prior to the warrant amendments was $ 0.5 million using Black-Scholes option pricing model based on the following assumptions: expected volatility ranging from 81.21 – 83.34 %, risk-free interest rates of 3.06 – 3.16 %, expected dividend yield 0 %, and an expected terms of 3.84 – 4.94 years. The warrant modifications resulted in an estimated value of $ 0.5 million, measured as the incremental fair value of the amended warrants, and was adjusted against the gross proceeds from the offering. As of September 30, 2022 , no warrants associated with the July 2022 Purchase Agreement have been exercised. As of September 30, 2022 , the Company had 3,996,418 shares and 124,202 shares of common stock reserved for issuance pursuant to the warrants and placement agent’s warrants, respectively, issued by the Company in the July 2022 Purchase Agreement, at an exercise price of $ 2.568 per share and $ 3.5225 per share, respectively. Common Stock Purchase Agreement with Lincoln Park In July 2020, the Company entered into a common stock purchase agreement (the “2020 Purchase Agreement”) with Lincoln Park which provided that, upon the terms and subject to the conditions and limitations in the 2020 Purchase Agreement, Lincoln Park is committed to purchase up to an aggregate of $ 10.0 million of shares of the Company’s common stock at the Company’s request from time to time during a 24 month period that began in July 2020 and at prices based on the market price of the Company’s common stock at the time of each sale. Upon execution of the 2020 Purchase Agreement, the Company sold 16,425 shares of common stock at $ 60.88 per share to Lincoln Park for gross proceeds of $ 1.0 million. During the year ended December 31, 2020, the Company sold an additional 15,000 shares of common stock to Lincoln Park for gross proceeds of approximately $ 0.5 million. In addition, in consideration for entering into the 2020 Purchase Agreement and concurrently with the execution of the 2020 Purchase Agreement, the Company issued 3,348 shares of its common stock to Lincoln Park. During the three and nine months ended September 30, 2022 the Company did not sell any shares of common stock to Lincoln Park. The 2020 Purchase Agreement expired automatically pursuant to its term on August 1, 2022, and the Company did not sell any additional shares of common stock to Lincoln Park through the date of expiration of the 2020 Purchase Agreement. Common Stock Warrants In 2016, Private Histogen issued warrants to purchase common stock as consideration for settlement of prior liability claims. The warrants for the purchase of up to 180 common shares at an exercise price of $ 461.60 per share expired on July 31, 2021 . In addition, at September 30, 2022, warrants to purchase 68 shares of common stock with an exercise price of $ 1,486.00 per share remain outstanding that were issued by Conatus in connection with obtaining financing in 2016. T hese warrants expire on July 3, 2023 . See warrant discussion above in connection with the January 2021 Offering, the June 2021 Offering, the December 2021 Offering, and the July 2022 Offering. Stock-Based Compensation Equity Incentive Plans On December 18, 2017, Private Histogen established the Histogen Inc. 2017 Stock Plan (the “2017 Plan”). Under the 2017 Plan, Private Histogen was authorized to issue a maximum aggregate of 41,861 shares of common stock with adjustments for unissued or forfeited shares under the predecessor plan (the Histogen Inc. 2007 Stock Plan). In April 2019, Private Histogen amended the 2017 Plan, which increased the number of common stock available for grants by 16,336 shares. The 2017 Plan permitted the issuance of incentive stock options (“ISOs”), non-statutory stock options (“NSOs”), and Stock Purchase Rights. NSOs could be granted to employees, directors, or consultants, while ISOs could be granted only to employees. Options granted vest over a maximum period of four years and expire ten year s from the date of grant. In connection with the closing of the Merger, no further awards will be made under the 2017 Plan. In May 2020, in connection with the closing of the Merger, the Company’s stockholders approved the Company’s 2020 Incentive Award Plan (the “2020 Plan”). The maximum number of shares of the Company’s common stock available for issuance under the 2020 Plan equals the sum of (a) 42,500 shares; (b) any shares of common stock of the Company which are subject to awards under the Conatus 2013 Equity Incentive Plan (the “Conatus 2013 Plan”) as of the effective date of the 2020 Plan which become available for issuance under the 2020 Plan after such date in accordance with its terms; and (c) an annual increase on the first day of each calendar year beginning with the January 1 of the calendar year following the effectiveness of the 2020 Plan and ending with the last January 1 during the initial ten-year term of the 2020 Plan, equal to the lesser of (i) five percent of the number of shares of the Company’s common stock outstanding (on an as-converted basis) on the final day of the immediately preceding calendar year, and (ii) such lesser number of shares of the Company’s common stock as determined by the Company’s board of directors. Additionally, in connection with the closing of the Merger, no further awards will be made under the Conatus 2013 Plan. As of September 30, 2022, 4,896 ful ly vested options remain outstanding under the Conatus 2013 Plan with a weighted average exercise price of $ 858.05 per share. The following summarizes the activity related to the Company’s stock options under the 2017 Plan and the 2020 Plan for the nine months ended September 30, 2022: Options Weighted- Weighted- Aggregate Outstanding at December 31, 2021 111,418 $ 37.62 6.78 $ — Granted 67,300 4.54 Cancelled / Forfeited ( 54,608 ) 36.45 Outstanding at September 30, 2022 124,110 $ 20.19 8.67 $ — Vested and exercisable at September 30, 2022 35,365 $ 42.70 6.46 $ — Prior Chief Executive Officer Stock Options On January 24, 2019, the Company issued 22,909 stock options to its then newly appointed Chief Executive Officer. In accordance with the original award agreement, 40 % of the options would vest immediately upon an initial public offering or 45 days following a change in control, as defined in the award agreement, while the remaining 60 % are subject to vesting, of which 25 % vest on the first anniversary of the grant date and then ratably over the remaining 36 months. On January 28, 2020, the award agreement was amended, which became effective upon the close of the Merger in May 2020, whereby the 40 % of stock options (“Liquidity Option Shares”) subject to vesting upon an initial public offering or 45 days following a change in control will now vest immediately upon meeting certain performance and market condition-based criteria. The vesting of the Liquidity Option Shares is divided into four separate tranches, each vesting 25 % of the Liquidity Option Shares, upon: (1) the closing of the proposed merger with Conatus; (2) the date that the market capitalization of the Company exceeds $ 200.0 million; (3) the date that the market capitalization of the Company exceeds $ 275.0 million, and; (4) the date that the market capitalization of the Company exceeds $ 300.0 million. Each vesting tranche represents a unique derived service period and therefore stock-based compensation expense for each vesting tranche is recognized on a straight-line basis over its respective derived service period. Additionally, in the event that the Chief Executive Officer’s employment with the Company is terminated without cause or he resigns for good reason, an additional portion of the stock options award will vest equal to the number of such options which would have vested in the 12 months following the date of such termination. On May 26, 2020, in connection with the closing of the Merger, 2,426 options of the Liquidity Option Shares became fully vested as the performance condition was achieved. In November 2021, the Company’s then President and Chief Executive Officer voluntarily resigned. No further stock-based compensation expense related to the market-based options will be recognized. As of September 30, 2022, the vested option awards expired unexercised. Board of Directors and Employee Stock Options In March 2021, in conjunction with a former Board Member’s voluntary resignation, the Company modified stock-based payment awards by accelerating the vesting of all awards that were unvested at the time of his voluntary resignation and by extending the exercise period through December 31, 2021. As a result of the modification, the Company recorded an immaterial amount of additional stock-based compensation expense during the year ended December 31, 2021. As of December 31, 2021, the awards expired unexercised. In June 2021, in conjunction with a former employees’ voluntary resignation, the Company modified stock-based payment awards by accelerating the vesting of all awards that were unvested at the time of the voluntary resignation and by extending the exercise period through August 29, 2023. Valuation of Stock Option Awards The following weighted-average assumptions were used to calculate the fair value of awards granted to employees, non-employees, and directors: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Expected volatility — % 79.40 % 78.95 % 78.40 % Risk-free interest rate — % 0.87 % 2.14 % 0.72 % Expected option life (in years) — 5.63 6.02 6.03 Expected dividend yield — % — % — % — % Restricted Stock Units On November 8, 2021, the Company granted 23,423 restricted stock units to the Company’s Interim Chief Executive Officer, Chief Financial Officer, and Senior Vice President of Technical Operations. The fair value of the RSUs was $ 14.58 per share, which was the closing market price of the Company’s common stock on the date of grant. The RSUs vest in full upon the earlier of (1) 12 months following the grant date and (2) a change of control of the Company, as defined in the Company’s 2020 Plan, subject to continued service to the Company . In addition, the RSUs awarded to the Company’s Interim Chief Executive Officer are further accelerated in full upon the hiring of a permanent Chief Executive Officer. As of September 30, 2022 , 18,279 restricted stock units remain outstanding. The compensation cost that has been included in the accompanying condensed consolidated statements of operations for all stock-based compensation arrangements is detailed as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 General and administrative $ 121 $ 179 $ 388 $ 505 Research and development 12 ( 10 ) 25 162 Total $ 133 $ 169 $ 413 $ 667 As of September 30, 2022, total unrecognized compensation cost related to unvested options and RSUs was approximate ly $ 0.6 million which is expected to be recognized over a weighted-average period of 2.41 years. Common Stock Reserved for Future Issuance Common stock reserved for future issuance is as follows: As of September 30, 2022 2021 Common stock warrants 4,876,639 753,954 Common stock options issued and outstanding 129,006 130,069 Common stock available for issuance under stock plans 94,524 15,610 Total 5,100,169 899,633

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	8. Commitments and Contingencies Leases In January 2020, Private Histogen entered into a long-term operating lease with San Diego Sycamore, LLC (“Sycamore”) for its headquarters which includes office and laboratory space. The lease commenced on March 1, 2020 and expires on August 31, 2031 , with no options to renew or extend. The lease was accounted for as a modification of Private Histogen’s existing lease with Sycamore as the lease agreement did not grant Private Histogen an additional right-of-use asset. The terms of the lease agreement include seven months of rent abatement at lease commencement and a tenant improvement allowance of up to $ 2.2 million. The tenant improvements are required to be permanently affixed to the leased office and laboratory space and do not constitute leasehold improvements of the Company. During the construction period of the tenant improvements, the lease agreement requires the Company to relocate its operations to a similar Sycamore property whereby monthly rent is substantially reduced for the duration of the construction period. The lease is subject to additional variable charges for common area maintenance, insurance, taxes, and other operating costs. At lease commencement, the Company recognized a right-of-use asset and operating lease liability totaling approximately $ 4.5 million. The Company used a discount rate based on its estimated incremental borrowing rate to determine the right-of-use asset and operating lease liability amounts to be recognized. The Company determined its incremental borrowing rate based on the term and lease payments of the new operating lease and what it would normally pay to borrow, on a collateralized basis, over a similar term for an amount equal to the lease payments. Operating lease expense is recognized on a straight-line basis over the lease term. The terms of the lease required the Company to provide the landlord a security deposit of $ 0.3 million as collateral for a letter of credit issued to be held throughout the lease term. This security deposit is shown as restricted cash on the accompanying condensed consolidated balance sheets. In June 2021, the Company entered into the First Amendment to Lease (the “Amendment”). Pursuant to the Amendment, among other things, the Company and Sycamore agreed (i) to substitute the temporary premises, (ii) to delay the start of construction and the timing of the Company’s relocation to the replacement temporary premises, (iii) to increase the tenant improvement allowance from $ 2.2 million to $ 2.3 million, (iv) to increase the letter of credit amount from $ 0.3 million to $ 0.4 million upon commencement of the tenant improvements, and (v) to review potential subsequent reductions to the security deposit and related letter of credit requirement at certain time intervals along the lease term provided that the Company is not in default. As a result of the modification, the lease liability was remeasured using the incremental borrowing rate at the modification date and a corresponding reduction of $ 0.3 million was recorded to both the lease liability and right-of-use-asset. In connection with the closing of the Merger, the Company assumed Conatus’ noncancelable operating lease agreement, as amended, for certain office space with a lease term that expired on September 30, 2020 . Upon close of the Merger, the Company recognized a right-of-use asset and operating lease liability in the amount of $ 0.1 million and $ 0.2 million, respectively, related to the Conatus lease. Prior to the Merger, Conatus entered into a sub-lease agreement with a third party to lease the whole office space for the remainder of the lease term. The Company leases certain office equipment that is classified as a finance lease. As of September 30, 2022 , the weighted-average remaining term of the Company’s operating and finance lease was approximately 8.9 years and 1.7 years, respectively. The Company recognizes right-of-use assets and lease liabilities at the lease commencement date based on the present value of future minimum lease payments over the lease term. The discount rate used to determine the present value of the lease payments is the rate implicit in the lease unless that rate cannot be readily determined, in which case, the Company utilizes its incremental borrowing rate in determining the present value of the future minimum lease payments. As of September 30, 2022 , the weighted-average discount rate for the Company’s operating and finance lease was 12.2 % and 10 %, re spectively. The Company does not record leases with an initial term of 12 months or less on the condensed consolidated balance sheets. Expense for these short-term leases is recognized on a straight-line basis over the lease term. The Company has elected the practical expedient to combine lease and non-lease components into a single component for all classes of underlying assets. At September 30, 2022, future minimum payments of lease liabilities were as follows (in thousands): Operating Finance 2022 (Remaining 3 months) $ 190 $ 3 2023 780 10 2024 803 5 2025 827 — 2026 853 — Thereafter 4,330 — Total minimum lease payments 7,783 18 Less: imputed interest ( 3,115 ) ( 1 ) Total future minimum lease payments 4,668 17 Less: current obligations under leases ( 225 ) ( 9 ) Noncurrent lease obligations $ 4,443 $ 8 PUR Settlement In April 2019, Private Histogen entered into a Settlement, Release and Termination Agreement (“PUR Settlement”) with PUR Biologics, LLC and its members which terminated the License, Supply and Operating Agreements between Private Histogen and PUR, eliminated Private Histogen’s membership interest in PUR and returned all in-process research and development assets to Private Histogen (the “Development Assets”). The agreement also provided indemnifications and complete releases by and among the parties. The acquisition of the Development Assets was accounted for as an asset acquisition in accordance with ASC 805-50-50, Acquisition of Assets Rather than a Business. As consideration for the reacquisition of the Development Assets, Private Histogen compensated PUR with both equity and cash components, including 8,366 shares of Series D convertible preferred stock with a fair value of $ 1.75 million and a potential cash payout of up to $ 6.25 million (the “Cap Amount”). Private Histogen paid PUR $ 0.5 million in upfront cash, forgave approximately $ 22 thousand of accounts receivable owed by PUR to Private Histogen, and settled an outstanding payable of PUR of approximately $ 23 thousand owed to a third party. The Company is also obligated to make milestone and royalty payments, including (a) a $ 0.4 million payment upon the unconditional acceptance and approval of a New Drug Application or Pre-Market Approval Application by the FDA related to the Development Assets, (b) a $ 0.4 million commercialization milestone upon reaching gross sales (by the Company or licensee) of the $ 0.5 million of products incorporating the Development Assets, and (c) a five percent ( 5 %) royalty on net revenues collected by Histogen from commercial sales (by the Company or licensee) of products incorporating the Development Assets. The aforementioned cash payments, along with any future milestone and royalty payments, are all applied against the Cap Amount. In accordance with authoritative guidance, amounts for the milestone and royalty payments will be recognized when it is probable that the related contingent liability has been incurred and the amount owed is reasonably estimated. No amounts for the milestone and royalty payments have been recorded during the three and nine months ended September 30, 2022 and year ended December 31, 2021. Litigation and Legal Matters The Company is subject to claims and legal proceedings that arise in the ordinary course of business. Such matters are inherently uncertain, and there can be no guarantee that the outcome of any such matter will be decided favorably to the Company or that the resolution of any such matter will not have a material adverse effect upon the Company’s condensed consolidated financial statements. The Company accrues a liability for such matters when it is probable that future expenditures will be made, and such expenditures can be reasonably estimated. As of September 30, 2022, no accruals have been made and no liability recognized related to commitments and contingencies. Employee Litigation On or about February 17, 2022, two former employees, each of whom separately resigned and terminated their employment with Histogen, filed a complaint in the Superior Court of California, County of San Diego against the Company, the Company’s Board of Directors, the Company’s former Chief Executive Officer, as well as three individuals that are currently employed by the Company. Although the complaint lists the “Histogen Board of Directors, a business entity form unknown” as a defendant, the complaint does not specifically list the names of the board members. The plaintiffs allege whistleblower status, retaliation, discrimination, unfair business practices, wrongful termination, violation of civil rights, and other California state law claims. The Company has tendered the complaint to its liability insurer and engaged outside litigation counsel, as approved by its carrier, to defend Histogen, the Board of Directors and the individuals in this matter. The Company objects to the naming of each of the defendants in this matter and denies each of the plaintiffs’ claims. The plaintiffs agreed to pre-arbitration mediation, which was conducted on May 4, 2022, as was required by the arbitration agreement executed by each of the plaintiffs. Considering that the parties did not resolve the matter through this mediation, the Company petitioned the San Diego Superior Court for an order that the matter be submitted to arbitration consistent with each of the plaintiff’s arbitration agreements. The hearing for the motion to compel arbitration was held on August 12, 2022 and the San Diego Superior Court issued a ruling to uphold the binding arbitration agreements signed by both plaintiff’s. The matter will now proceed to arbitration. The Company believes that our defense costs, settlement monies, damages or any other awards would be covered by our liability insurance; provided, however, insurance may not cover all claims or could exceed our insurance coverage. The Company believes that there are substantial defenses to this lawsuit, and we intend to vigorously defend against each of these claims. While this litigation matter is in the early stages, the Company believes the action is without merit. Nonetheless, the ultimate outcome is unknown at this time. Amerimmune Collaborative Development and Commercialization Agreement Arbitration On March 3, 2022, the Company filed a demand for arbitration (“Arbitration Demand”) with JAMS in the county of San Diego, against Amerimmune LLC (“Amerimmune”) seeking a declaratory judgment that Amerimmune has materially breached the Collaborative Agreement entered into by and between the Company and Amerimmune on October 26, 2020, and that the Company is therefore entitled to terminate the Collaborative Agreement in accordance with its terms. The Company further brought the Arbitration Demand for breach of contract, seeking an award of specific performance requiring Amerimmune to comply with the terms of the Agreement, which provide that, in the event of termination for material breach, all rights and licenses granted to Amerimmune by the Company shall terminate, and Amerimmune shall cease any and all development, manufacture and commercialization activities under the Agreement, and any and all rights granted by the Company to Amerimmune revert to the Company. In the event that specific performance is not awarded, the Company is pursuing in the alternative a cause of action for breach of contract, seeking an award of damages for such breach in an amount to be determined at hearing. And finally, the Company is pursuing a claim for misappropriation of trade secrets, seeking an award of damages in an amount to be determined at hearing. On March 8, 2022, Amerimmune provided written notice to exercise an option for additional license rights to develop additional products. The Company has rejected Amerimmune’s election of the option and believes that Amerimmune no longer has the right to exercise the option based on, among other reasons, the Company’s belief that the Collaborative Agreement is properly terminated as set forth in Histogen’s Arbitration Demand. On March 11, 2022, JAMS issued a Notice of Commencement of Arbitration letter, confirming the commencement of the arbitration as of that date. On April 14, 2022, Amerimmune filed its answer to the Company’s Demand for Arbitration, and also asserted five counterclaims for breach of contract, breach of the implied covenant of good faith and fair dealing, intentional interference with prospective economic relations, negligent interference with prospective economic relations, and declaratory relief that Amerimmune has the right to exclusive option. On April 21, 2022, the Company filed its answer to Amerimmune’s counterclaims. On October 5-7, 2022, the parties participated in a three-day evidentiary hearing in the arbitration. Each party submitted post-hearing briefings on October 28, 2022, and the parties then filed their respective post-hearing reply briefs on November 4, 2022. The arbitrator is expected to issue a final ruling in the matter during the fourth quarter of 2022. On July 13, 2022, Amerimmune filed a separate complaint (the “Federal Complaint”) against the Company in the United States District Court for the Southern District of California. Amerimmune filed a two-count complaint seeking injunctive and declaratory relief relating to the purported exercise of the option as discussed above. Histogen was never served with the Federal Complaint, which has since been dismissed. On July 18, 2022, Amerimmune filed a second, separate complaint against the Company alleging the same facts and causes of action as the Federal Complaint, also seeking injunctive and declaratory relief relating to the purported exercise of the option, in the Superior Court for the County of San Diego (the “State Complaint”). The Company was served with the State Complaint on August 8, 2022. On October 28, 2022, Amerimmune filed a request to dismiss the State Complaint, and the dismissal was entered by the court the same day. There can be no assurances that the Arbitration will be decided or otherwise result in our favor and the ultimate outcome of this matter is unknown at this time.

Related Parties

Related Parties	9 Months Ended
	Sep. 30, 2022
Related Party Transactions [Abstract]
Related Parties	9. Related Parties Lordship Lordship, with its predecessor entities along with its principal owner, Jonathan Jackson, have invested and been affiliated with Private Histogen since 2010. As of September 30, 2022 and December 31, 2021, Lordship controlled approximatel y 2.8 % of the Com pany’s outstanding voting shares and currently holds two Board of Director seats. In November 2012, Private Histogen entered into a Strategic Relationship Success Fee Agreement with Lordship (the “Success Fee Agreement”). The Success Fee Agreement causes certain payments to be made from the Company to Lordship equal to 1 % of certain product revenues and 10 % of certain license and royalty revenues. The Success Fee Agreement also stipulates that, if the Company engages in a merger or sale of all or substantially all (defined as 90 % or more) of its assets or equity to a third party, then the Company has the option to terminate the agreement by paying Lordship the fair market value of future payments with the minimum payment being at least equal to the most recent annual payments Lordship has received. The Success Fee Agreement was amended in January 2020, but continues to carry the same rights to certain payments. Histogen recognize d $ 0 an d $ 6 thousand expense to Lordship for the three months ended September 30, 2022 and 2021, respectively, an d $ 375 t housand and $ 10 thousand for the nine months ended September 30, 2022 and 2021, all of which is included in general and administrative expenses on the accompanying condensed consolidated statements of operations. As of September 30, 2022 and December 31, 2021, there was a balance of $ 10 thousand and $ 12 thousand, respectively, paid to Lordship included in other assets on the accompanying condensed consolidated balance sheet in connection with the deferral of revenue from the Allergan License Agreements.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
Subsequent Events	10. Subsequent Events None.

Description of Business, Basi_2

Description of Business, Basis of Presentation and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business	Description of Business Histogen Inc. (the “Company,” “Histogen,” “we,” or the “combined company”), formerly known as Conatus Pharmaceuticals Inc. (“Conatus”), was incorporated in the state of Delaware on July 13, 2005 . The Company is a clinical-stage therapeutics company focused on developing potential first-in-class restorative therapeutics that ignite the body’s natural process to repair and maintain healthy biological function.
Merger between Private Histogen and Conatus Pharmaceuticals Inc. and Name Change	Merger between Private Histogen and Conatus Pharmaceuticals Inc. and Name Change On January 28, 2020, the Company, then operating as Conatus, entered into an Agreement and Plan of Merger and Reorganization, as amended (the “Merger Agreement”), with privately-held Histogen, Inc. (“Private Histogen”) and Chinook Merger Sub, Inc., a wholly-owned subsidiary of the Company (“Merger Sub”). Under the Merger Agreement, Merger Sub merged with and into Private Histogen, with Private Histogen surviving as a wholly-owned subsidiary of the Company (the “Merger”). On May 26, 2020, the Merger was completed. Conatus changed its name to Histogen Inc., and Private Histogen, which remains as a wholly-owned subsidiary of the Company, changed its name to Histogen Therapeutics Inc. On May 27, 2020, the combined company’s common stock began trading on The Nasdaq Capital Market under the ticker symbol “HSTO”.
Reverse Stock Split	Reverse Stock Split On June 2, 2022, the Company’s Board of Directors approved a one-for-twenty reverse stock split of its then outstanding common stock (the “Reverse Stock Split”) with any fractional shares resulting from the Reserve Stock Split rounded down to the next whole share of common stock. The par value and the authorized shares of the common stock were not adjusted as a result of the Reverse Stock Split. All references to share and per share amounts for all periods presented in the condensed consolidated financial statements have been retrospectively restated to reflect this Reverse Stock Split. Additionally, all rights to receive shares of common stock under outstanding warrants, options, and restricted stock units (“RSUs”) were adjusted to give effect of the reverse stock split. Furthermore, remaining shares of common stock available for future issuance under stock-based payment award plans and employee stock purchase plans were adjusted to give effect to the Reverse Stock Split.
Liquidity and Going Concern	Liquidity and Going Concern The Company has incurred operating losses and negative cash flows from operations and had an accumulated deficit of $ 85.3 million as of September 30, 2022. The Company expects operating losses and negative cash flows from operations to continue for the foreseeable future. As of September 30, 2022, the Company had $ 14.6 million in cash and cash equivalents. The Company has not yet established ongoing sources of revenues sufficient to cover its operating costs and will need to continue to raise additional capital to support its future operating activities, including progression of its development programs, preparation for potential commercialization, and other operating costs. Management’s plans with regard to these matters include entering into a combination of additional debt or equity financing arrangements, strategic partnerships, collaboration and licensing arrangements, or other similar arrangements. There can be no assurance that the Company will be able to obtain additional financing on terms acceptable to the Company, on a timely basis or at all. Based on the Company’s current operating plan, management believes that existing cash and cash equivalents will be sufficient to fund the Company’s obligations for at least 12 months after these condensed consolidated financial statements are issued. The condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business.
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The condensed consolidated financial statements include the accounts of the Company and its controlled subsidiaries, including Histogen Therapeutics, Inc., and have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”). All intercompany balances and transactions have been eliminated upon consolidation. The Company acquired Centro De Investigacion de Medicina Regenerativa, S.A. de C.V. (“CIMRESA”), a company in Mexico, during 2018 to facilitate a potential clinical development program for HST-001, or hair stimulating complex (“HSC”). This is a wholly-owned subsidiary intended to pursue registration with the COFEPRIS (Mexico equivalent to Food and Drug Administration). CIMRESA had no operational or financial activity for the three and nine months ended September 30, 2022 and 2021. The Company holds a majority interest in Adaptive Biologix, Inc. (“AB”, formerly Histogen Oncology, LLC). AB was formed to develop and market applications for the treatment of cancer. The Company consolidates AB into its condensed consolidated financial statements.
Unaudited Interim Financial Information	Unaudited Interim Financial Information The unaudited condensed consolidated financial statements for the three and nine months ended September 30, 2022 and 2021 have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”) and GAAP. Accordingly, these condensed consolidated financial statements do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of Management, these unaudited interim condensed consolidated financial statements contain all adjustments necessary, all of which are of a normal and recurring nature, to present fairly the Company’s financial position, results of operations, and cash flows. Interim results are not necessarily indicative of results for a full year or future periods. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and related notes thereto for the year ended December 31, 2021 included in the Annual Report on Form 10-K that the Company filed with the SEC on March 10, 2022.
Use of Estimates	Use of Estimates The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and the disclosure of contingent assets and liabilities and contingencies at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the periods presented. Management believes that these estimates and assumptions are reasonable, however, actual results may differ and could have a material effect on future results of operations and financial position. Though the impact of the COVID-19 pandemic on the Company’s business and operating results presents additional uncertainty, Company’s management continues to use the best information available to them in their significant accounting estimates. Significant estimates and assumptions include the useful lives of property and equipment, discount rates used in recognizing contracts containing leases, unrecognized tax benefits, reserves for excess or obsolete inventory, stock-based compensation, and best estimate of standalone selling price of revenue deliverables. Actual results may materially differ from those estimates.
Variable Interest Entities	Variable Interest Entities The Company determined that AB is a variable interest entity (“VIE”) and that the Company is its primary beneficiary. The Company holds greater than 50 % of the shares and has the authority to manage the business and affairs of the VIE. AB’s other shareholder does not have a controlling interest. A VIE is typically an entity for which the Company has less than a 100 % equity interest but controls the decision making over the business and affairs of the entity, directs the decisions driving the economic performance of such entity and participates in the profit and losses of such an entity. The Company weighed both quantitative and qualitative information about the different risks and reward characteristics of each entity and the significance of that entity to the consolidating group in the aggregate.
Segment Reporting	Segment Reporting Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision-maker, the Interim President and Chief Executive Officer, in making decisions regarding resource allocation and assessing performance. The Company views its operations and manages its business as one operating segment.
Cash, Cash Equivalents and Restricted Cash	Cash, Cash Equivalents and Restricted Cash The Company considers all highly liquid investments purchased with an original maturity date of ninety days or less to be cash equivalents. Cash and cash equivalents include cash in readily available checking, money market accounts and brokerage accounts. The Company’s current restricted cash consists of cash held as collateral for a letter of credit issued as a security deposit for the lease of the Company’s headquarters and is required to be held throughout the lease term.
Risks and Uncertainties	Risks and Uncertainties Credit Risk At certain times throughout the year, the Company may maintain deposits in federally insured financial institutions in excess of federally insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to significant risk on its cash balances due to the financial position of the depository institutions in which those deposits are held. Customer Risk During the three months ended September 30, 2022 and 2021 , one customer accounted for 100 % of total revenues. During the nine months ended September 30, 2022 and 2021 , one customer accounted for 100 % and 88 % of total revenues, respectively. COVID-19 The cumulative effect of the COVID-19 outbreak and associated disruptions have had, and may continue to have, an adverse impact on the Company’s business and its results of operations. The full impact of the COVID-19 outbreak continues to evolve as of the date these condensed consolidated financial statements were available to be issued and will depend on future developments that are highly uncertain and unpredictable, including efficacy and adoption of vaccines, future resurgences of the virus and its variants, the imposition of governmental lockdowns, and quarantine and physical distancing requirements. As such, it is uncertain as to the full magnitude that the pandemic will have on the Company’s financial condition, liquidity, and future results of operations.
Accounts Receivable	Accounts Receivable Accounts receivable are generally due within 30 days and are recorded at net realizable value, which is determined using historical experience. The Company maintains an allowance for doubtful accounts for potential credit losses. The allowance is based on an analysis of historical bad debt, current receivables aging, and expected future write-offs of uncollectible accounts, as well as an assessment of specific identifiable accounts considered at risk or uncollectible. Additions to the allowance for doubtful accounts include provisions for bad debt and deductions from the allowance for doubtful accounts include customer write-offs. Provision for doubtful accounts was not material for all periods presented.
Property and Equipment	Property and Equipment Property and equipment are reported net of accumulated depreciation and amortization and are comprised of office furniture and equipment, lab and manufacturing equipment, and leasehold improvements. Ordinary maintenance and repairs are charged to expense, while expenditures that extend the physical or economic life of the assets are capitalized. Furniture and all equipment are depreciated over their estimated useful lives, or five years , using the straight-line method. Software is amortized over its estimated useful lives, or three years , using the straight-line method. Leasehold improvements are amortized over their estimated useful lives and limited by the remaining term of the building lease, using the straight-line method.
Valuation of Long-Lived Assets	Valuation of Long-Lived Assets Long-lived assets to be held and used, including property and equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. As of September 30, 2022 , the Company has no t recognized any impairment to long-lived assets.
Forward Purchase Contract	Forward Purchase Contract In 2011, Private Histogen contracted for research services from EPS Global Research Pte. Ltd. (“EPS”) to conduct clinical trials and compile data from a study that took place in 2011 and 2013. The unpaid amount due for the services was approximately $ 0.3 million. In 2017, Private Histogen and EPS entered into a Debt Settlement and Conversion Agreement (“Settlement Agreement”) whereby Private Histogen paid $ 50 thousand and issued EPS 717 shares of Series D convertible preferred stock. The Company was required to repurchase the shares at the greater of the remaining balance due of approximately $ 0.3 million and the market price of the shares at the time of repurchase, but in no event later than December 31, 2021. The Company had the sole option to repurchase the shares (which were converted from Series D convertible preferred stock into shares of common stock upon the Merger) at any time on or before December 31, 2021. On December 16, 2021, the Company repurchased from EPS 717 shares of common stock in exchange for a cash payment of approximately $ 0.3 million. The repurchased shares were recorded as treasury stock and retired as of December 31, 2021. As of December 31, 2021, all amounts due to EPS under the Settlement Agreement have been paid.
Comprehensive Income (Loss)	Comprehensive Income (Loss) The Company is required to report all components of comprehensive income (loss), including net income (loss), in the accompanying condensed consolidated financial statements in the period in which they are recognized. Comprehensive income (loss) is defined as the change in equity during a period from transactions and other events and circumstances from non-owner sources, including unrealized gains and losses on investments and foreign currency translation adjustments. Net loss and comprehensive loss were the same for all periods presented.
Revenue Recognition	Revenue Recognition Product and License Revenue The Company records revenue in accordance with ASC 606, Revenue from Contracts with Customers , whereby revenue is recognized when a customer obtains control of promised goods or services in an amount that reflects the consideration expected to be received in exchange for those goods or services. A five-step model is used to achieve the core principle: (1) identify the customer contract, (2) identify the contract’s performance obligations, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations and (5) recognize revenue when (or as) a performance obligation is satisfied. The Company applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. Shipping charges billed to customers are included in product revenue and the related shipping costs are included in cost of product revenue. The Company applies the revenue recognition standard, including the use of any practical expedients, consistently to contracts with similar characteristics and in similar circumstances (See Note 4). Grant Awards In March 2017, the National Science Foundation (“NSF”), a government agency, awarded the Company a research and development grant to develop a novel wound dressing for infection control and tissue regeneration. The Company has concluded this government grant is not within the scope of ASC 606, as government entities generally do not meet the definition of a “customer” as defined by ASC 606. Payments received under the grant are considered conditional, non-exchange contributions under the scope of ASC 958-605, Not-for-Profit Entities – Revenue Recognition , and are recorded as revenue in the period in which such conditions are satisfied. In reaching the determination that such payments should be recorded as revenue, management considered a number of factors, including whether the Company is a principal under the arrangement, and whether the arrangement is significant to, and part of, the Company’s ongoing operations. As of September 30, 2022, the Company had completed all obligations under the NSF development grant and, as such, no longer generates any revenues in connection with the research and development grant. In September 2020, the Company was approved for a grant award from the U.S. Department of Defense (“DoD”) in the amount of approximately $ 2.0 million to partially fund the Company’s planned Phase 1/2 clinical trial of HST-003 for regeneration of cartilage in the knee. The Company applies International Accounting Standard (“IAS”) 20, Accounting for Government Grants and Disclosure of Government Assistance, by analogy as there is no existing authoritative guidance under GAAP. Under the terms of the award, the DoD will reimburse the Company for certain allowable costs. The period of performance for the grant award substantially expires in September 2025 and is subject to annual and quarterly reporting requirements. As the DoD grant is a cost-type (reimbursement) grant, the Company must incur program expenses in accordance with the Statement of Work and approved budget in order to be reimbursed by the DoD. The Company will recognize funding received from the grant award as a reduction of research and development expenses in the period in which qualifying expenses have been incurred, as the Company is reasonably assured that the expenses will be reimbursed and the funding is collectible. For the three and nine months ended September 30, 2022, qualifying expenses totaling $ 0.1 million and $ 0.5 million have been incurred with a corresponding reduction of research and development expenses related to the award, respectively. As of September 30, 2022 and December 31, 2021, $ 0.1 million and $ 0.2 million, respect ively, was included in accounts receivable within the condensed consolidated balance sheets with respect to the award.
Cost of Product Revenue	Cost of Product Revenue Cost of product revenue represents direct and indirect costs incurred to bring the product to saleable condition.
Research and Development Expenses	Research and Development Expenses All research and development costs are charged to expense as incurred. Research and development expenses primarily include (i) payroll and related costs associated with research and development performed, (ii) costs related to clinical and preclinical testing of the Company’s technologies under development, and (iii) other research and development costs including allocations of facility costs, net of reimbursable research and development costs incurred under the DoD grant.
General and Administrative Expenses	General and Administrative Expenses General and administrative expenses represent personnel costs for employees involved in general corporate functions, including finance, accounting, legal and human resources, among others. Additional costs included within general and administrative expenses consist of professional fees for legal (including patent costs), audit and other consulting services, travel and entertainment, recruiting, allocated facility and general information technology costs, depreciation and amortization, and other general corporate overhead expenses.
Patent Costs	Patent Costs The Company expenses all costs as incurred in connection with patent applications (including direct application fees, and the legal and consulting expenses related to making such applications) and such costs are included in general and administrative expenses in the accompanying condensed consolidated statements of operations.
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method. Deferred income taxes are recorded for temporary differences between condensed consolidated financial statement carrying amounts and the tax basis of assets and liabilities. Deferred tax assets and liabilities reflect the tax rates expected to be in effect for the years in which the differences are expected to rever se. No income tax expense or benefit was recorded for the three and nine months ended September 30, 2022 and 2021, due to the full valuation allowance on the Company’s net deferred tax assets. A valuation allowance is provided if it is more likely than not that some or all the deferred tax assets will not be realized. The Company also follows the provisions of accounting for uncertainty in income taxes which prescribes a model for the recognition and measurement of a tax position taken or expected to be taken in a tax return, and provides guidance on derecognition, classification, interest and penalties, disclosure, and transition. The Company’s policy is to recognize interest or penalties related to income tax matters in income tax expense. Interest and penalties related to income tax matters were not material for the periods presented.
Net Loss Per Share	Net Loss Per Share Basic net loss per share attributable to common stockholders is computed by dividing net loss attributable to common stockholders by the weighted-average common shares outstanding during the period, without consideration for potentially dilutive securities. Diluted net loss per share attributable to common stockholders is computed by dividing the net loss attributable to common stockholders by the weighted-average number of common shares and potentially dilutive securities outstanding for the period. Potentially dilutive common shares consist of shares issuable from warrants, stock options, and redeemable convertible preferred stock. Potentially dilutive common shares issuable upon vesting of stock options and warrants are determined using the average share price for each period under the treasury stock method. In periods of net losses, the Company excludes all potentially dilutive common shares from the computation of diluted net loss per share for the periods as the effect would be anti-dilutive. For both the three and nine months ended September 30, 2022 and 2021, diluted net loss per share attributable to common stockholders is equal to the basic net loss per share attributable to common stockholders as common stock equivalent shares from stock options and warrants were anti-dilutive. The following table sets forth outstanding potentially dilutive shares that have been excluded from the calculation of diluted net loss per share attributable to common stockholders because of their anti-dilutive effect (in common stock equivalents): September 30, 2022 September 30, 2021 Common stock options issued and outstanding 129,006 130,096 Warrants to purchase common stock 4,876,639 753,954 Total anti-dilutive shares 5,005,645 884,050
Stock-Based Compensation	Stock-Based Compensation Service-Based Awards The Company recognizes stock-based compensation expense for service-based stock options and restricted stock units (“RSUs”) over the requisite service period on a straight-line basis. Employee and director stock-based compensation for service-based stock options is measured based on estimated fair value as of the grant date using the Black-Scholes option pricing model. The Company estimates the fair value of RSUs based on the closing price of the Company’s common stock on the date of issuance. The Company uses the following assumptions for estimating fair value of service-based option grants: Fair Value of Common Stock – The fair value of common stock underlying the option grant is determined based on observable market prices of the Company’s common stock. Expected Volatility – Volatility is a measure of the amount by which the Company’s share price has historically fluctuated or is expected to fluctuate (i.e., expected volatility) during a period. Due to the lack of an adequate history of a public market for the trading of the Company’s common stock and a lack of adequate company-specific historical and implied volatility data, volatility has been estimated and based on the historical volatility of a group of similar companies that are publicly traded. For these analyses, the Company has selected companies with comparable characteristics, including enterprise value, risk profiles, and position within the industry, and with historical share price information sufficient to meet the expected term of the stock-based awards. Expected Term – This is the period of time during which the options are expected to remain unexercised. Options have a maximum contractual term of ten years . The Company estimates the expected term of stock options using the “simplified method”, whereby the expected term equals the average of the vesting term and the original contractual term of the underlying option. Risk-Free Interest Rate – This is the observed yield on zero-coupon U.S. Treasury securities, as of the day each option is granted, with a term that most closely resembles the expected term of the option. Expected Forfeiture Rate – Forfeitures are recognized as they occur. Performance-Based Options Stock-based compensation expense for performance-based options is recognized based on amortizing the fair market value as of the grant date over the periods during which the achievement of the performance is probable. Performance-based options require certain performance conditions to be achieved in order for these options to vest. These options vest on the date of achievement of the performance condition. Market-Based Options Stock-based compensation expense for market-based options is recognized on a straight-line basis over the derived service period, regardless of whether the market condition is satisfied. Market-based options subject to market-based performance targets require achievement of the performance target in order for these options to vest. The Company estimates the fair value of market-based options as of the grant date and expected term using a Monte Carlo simulation that incorporates option-pricing inputs covering the period from the grant date through the end of the derived service period.
Recently Issued Accounting Pronouncements Not Yet Adopted	Recently Issued Accounting Pronouncements Not Yet Adopted None
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In August 2020, the FASB issued ASU No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”). This new guidance is intended to simplify the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. Entities may adopt ASU 2020-06 using either a partial retrospective or fully retrospective method of transition. This ASU is effective for public business entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years, with early adoption permitted. The Company adopted ASU 2020-06 on January 1, 2022, utilizing the modified retrospective method. The adoption of this standard did not result in an adjustment and did not have a material impact on the Company’s condensed consolidated financial statements or related disclosures. In May 2021, the FASB issued ASU No. 2021-04, Earnings Per Share (Topic 260), Debt — Modifications and Extinguishments (Subtopic 470-50), Compensation — Stock Compensation (Topic 718), and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (“ASU 2021-04”). The amendments in ASU 2021-04 provide guidance to clarify and reduce diversity in an issuer’s accounting for modifications or exchanges of freestanding equity-classified written call options (for example, warrants) that remain equity classified after modification or exchange. The accounting standard update is effective for fiscal years beginning after December 15, 2021. On January 1, 2022, the Company adopted ASU 2021-04. The adoption of this standard did not have a material impact on the Company’s condensed consolidated financial statements or related disclosures. In November 2021, the FASB issued ASU No. 2021-10, Government Assistance (Topic 832): Disclosure by Business Entities about Government Assistance (“ASU 2021-10”), which improves the transparency of government assistance received by certain business entities by requiring the disclosure of (1) the types of government assistance received; (2) the accounting for such assistance, and (3) the effect of the assistance on the business entity’s financial statements. ASU 2021-10 is effective for fiscal years beginning after December 15, 2021, with early adoption permitted. The Company adopted ASU 2021-10 on January 1, 2022. The adoption of this standard did not have a material impact on the Company’s condensed consolidated financial statements or related disclosures.

Description of Business, Basi_3

Description of Business, Basis of Presentation and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of Outstanding Potentially Dilutive Shares Excluded in Calculation of Diluted Net Loss Per Share	The following table sets forth outstanding potentially dilutive shares that have been excluded from the calculation of diluted net loss per share attributable to common stockholders because of their anti-dilutive effect (in common stock equivalents): September 30, 2022 September 30, 2021 Common stock options issued and outstanding 129,006 130,096 Warrants to purchase common stock 4,876,639 753,954 Total anti-dilutive shares 5,005,645 884,050

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment, Net	Property and equipment, net consisted of the following (in thousands): September 30, December 31, Lab and manufacturing equipment $ 937 $ 943 Office furniture and equipment 224 42 Software 48 48 Total 1,209 1,033 Less: accumulated depreciation and amortization ( 736 ) ( 634 ) Property and equipment, net $ 473 $ 399

Balance Sheet Details (Tables)

Balance Sheet Details (Tables)	9 Months Ended
	Sep. 30, 2022
Balance Sheet Related Disclosures [Abstract]
Summary of Prepaid and Other Current Assets	Prepaid and other current assets consisted of the following (in thousands): September 30, December 31, Insurance $ 885 $ 691 Tenant improvement reimbursement receivable — 1,057 Prepaid rent 81 132 Pre-clinical and clinical related expenses 144 158 Prepaid materials 109 138 Other 93 183 Total $ 1,312 $ 2,359
Summary of Other Assets	Other assets consisted of the following (in thousands): September 30, December 31, Insurance (non-current portion) $ 567 $ 732 Cell bank material 61 61 Other 10 12 Total $ 638 $ 805
Summary of Accrued Liabilities	Accrued liabilities consisted of the following (in thousands): September 30, December 31, Current portion of finance lease liabilities $ 9 $ 9 Accrued compensation 145 346 Clinical study related expenses 26 103 Legal fees 301 144 Accrued tax liability 83 18 Other 29 171 Total $ 593 $ 791

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Summary of Stock Option Activity	The following summarizes the activity related to the Company’s stock options under the 2017 Plan and the 2020 Plan for the nine months ended September 30, 2022: Options Weighted- Weighted- Aggregate Outstanding at December 31, 2021 111,418 $ 37.62 6.78 $ — Granted 67,300 4.54 Cancelled / Forfeited ( 54,608 ) 36.45 Outstanding at September 30, 2022 124,110 $ 20.19 8.67 $ — Vested and exercisable at September 30, 2022 35,365 $ 42.70 6.46 $ —
Summary of Valuation of Stock Option Awards	The following weighted-average assumptions were used to calculate the fair value of awards granted to employees, non-employees, and directors: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Expected volatility — % 79.40 % 78.95 % 78.40 % Risk-free interest rate — % 0.87 % 2.14 % 0.72 % Expected option life (in years) — 5.63 6.02 6.03 Expected dividend yield — % — % — % — %
Summary of Compensation Cost Included in Condensed Consolidated Statements of Operations for Stock-based Compensation Arrangements	The compensation cost that has been included in the accompanying condensed consolidated statements of operations for all stock-based compensation arrangements is detailed as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 General and administrative $ 121 $ 179 $ 388 $ 505 Research and development 12 ( 10 ) 25 162 Total $ 133 $ 169 $ 413 $ 667
Summary of Common Stock Reserved for Future Issuance	Common stock reserved for future issuance is as follows: As of September 30, 2022 2021 Common stock warrants 4,876,639 753,954 Common stock options issued and outstanding 129,006 130,069 Common stock available for issuance under stock plans 94,524 15,610 Total 5,100,169 899,633

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Payments of Lease Liabilities	At September 30, 2022, future minimum payments of lease liabilities were as follows (in thousands): Operating Finance 2022 (Remaining 3 months) $ 190 $ 3 2023 780 10 2024 803 5 2025 827 — 2026 853 — Thereafter 4,330 — Total minimum lease payments 7,783 18 Less: imputed interest ( 3,115 ) ( 1 ) Total future minimum lease payments 4,668 17 Less: current obligations under leases ( 225 ) ( 9 ) Noncurrent lease obligations $ 4,443 $ 8

Description of Business, Basi_4

Description of Business, Basis of Presentation and Summary of Significant Accounting Policies - Additional Information (Detail)		1 Months Ended	3 Months Ended		9 Months Ended
	Dec. 16, 2021 USD ($) shares	Sep. 30, 2020 USD ($)	Sep. 30, 2022 USD ($) shares	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) Segment shares	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($) shares	Jan. 26, 2017 USD ($) shares
Description Of Business Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Date of incorporation					Jul. 13, 2005
Entity Incorporation, State or Country Code					DE
Accumulated deficit			$ (85,309,000)		$ (85,309,000)		$ (77,652,000)
Cash and cash equivalents			14,552,000	$ 19,215,000	$ 14,552,000	$ 19,215,000	$ 18,685,000
Percentage ownership not considered variable interest entity					100%
Number of operating segment | Segment					1
Impairment to long-lived assets					$ 0
EPS unpaid services			$ 300,000		$ 300,000
Shares issued | shares			0		0		0
Income tax expense benefit			$ 0	$ 0	$ 0	$ 0
U.S. Department of Defense ("DoD") [Member]
Description Of Business Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Grant funding obtained		$ 2,000,000
Grant award expiration period		2025-09
Qualifying expenses incurred			100,000		500,000
Accounts receivable from customer			$ 100,000		$ 100,000		$ 200,000
Maximum [Member] | Stock Options [Member]
Description Of Business Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Expected contractual term					10 years
Maximum [Member] | Furniture and All Equipment [Member]
Description Of Business Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of the assets					5 years
Maximum [Member] | Software [Member]
Description Of Business Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of the assets					3 years
Revenue Benchmark | Customer Concentration Risk | One Customer [Member]
Description Of Business Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Percentage of revenues			100%	100%	100%	88%
Settlement Agreement [Member]
Description Of Business Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Variable interest entity, ownership percentage					50%
Cash paid								$ 50,000
Share repurchases, description					The Company was required to repurchase the shares at the greater of the remaining balance due of approximately $0.3 million and the market price of the shares at the time of repurchase, but in no event later than December 31, 2021. The Company had the sole option to repurchase the shares (which were converted from Series D convertible preferred stock into shares of common stock upon the Merger) at any time on or before December 31, 2021.
Share repurchases, value	$ 300,000						$ 300,000
Repurchase of common stock in cash | shares	717
Settlement Agreement [Member] | Series D Convertible Preferred Stock [Member]
Description Of Business Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Shares issued | shares								717

Description of Business, Basi_5

Description of Business, Basis of Presentation and Summary of Significant Accounting Policies - Summary of Outstanding Potentially Dilutive Shares Excluded in Calculation of Diluted Net Loss Per Share (Detail) - shares	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Outstanding potentially dilutive securities	5,005,645	884,050
Common stock options issued and outstanding [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Outstanding potentially dilutive securities	129,006	130,096
Warrants to purchase common stock [Member] | Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Outstanding potentially dilutive securities	4,876,639	753,954

Property and Equipment, Net - S

Property and Equipment, Net - Schedule of Property and Equipment, Net (Detail) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 1,209	$ 1,033
Less: accumulated depreciation and amortization	(736)	(634)
Property and equipment, net	473	399
Lab and Manufacturing Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	937	943
Office Furniture and Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	224	42
Software [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 48	$ 48

Property and Equipment, Net - A

Property and Equipment, Net - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Depreciation and amortization	$ 102	$ 73

Balance Sheet Details - Summary

Balance Sheet Details - Summary of Prepaid and Other Current Assets (Detail) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Balance Sheet Related Disclosures [Abstract]
Insurance	$ 885	$ 691
Tenant improvement reimbursement receivable		1,057
Prepaid rent	81	132
Pre-clinical and clinical related expenses	144	158
Prepaid materials	109	138
Other	93	183
Total	$ 1,312	$ 2,359

Balance Sheet Details - Summa_2

Balance Sheet Details - Summary of Other Assets (Detail) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Balance Sheet Related Disclosures [Abstract]
Insurance (non-current portion)	$ 567	$ 732
Cell bank material	61	61
Other	10	12
Total	$ 638	$ 805

Balance Sheet Details - Summa_3

Balance Sheet Details - Summary of Accrued Liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Balance Sheet Related Disclosures [Abstract]
Current portion of finance lease liabilities	$ 9	$ 9
Accrued compensation	145	346
Clinical study related expenses	26	103
Legal fees	301	144
Accrued tax liability	83	18
Other	29	171
Total	$ 593	$ 791

Revenues - Additional Informati

Revenues - Additional Information (Detail)	1 Months Ended					3 Months Ended		9 Months Ended
	Mar. 31, 2022 USD ($)	Sep. 30, 2021 USD ($)	Jan. 31, 2020 USD ($) kg	Mar. 31, 2019 USD ($)	Dec. 31, 2017 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)
Disaggregation of Revenue [Line Items]
Revenue						$ 5,000	$ 591,000	$ 3,765,000	$ 1,027,000
Deferred revenue						100,000		100,000		$ 100,000
2017 Allergan Agreement [Member]
Disaggregation of Revenue [Line Items]
Cash payment received					$ 11,000,000
Potential additional payments					5,500,000
2019 Allergan Amendment Agreement [Member]
Disaggregation of Revenue [Line Items]
One-time payment				$ 7,500,000
Remaining life of the patent				9 years
2020 Allergan Amendment Agreement [Member]
Disaggregation of Revenue [Line Items]
Remaining life of the patent			9 years
Revenue		$ 600,000				0	0	0	300,000
Up front payment received			$ 1,000,000
Additional quantity of product to be supplied | kg			200
Revenue related to Potential Future Improvements			$ 200,000
Deferred revenue		$ 28,000					28,000		28,000
Revenue recognized						5,000	15,000	5,000	15,000
2022 Allergan Letter Agreement [Member]
Disaggregation of Revenue [Line Items]
Potential milestone payment					5,500,000
Potential milestone payment recognized	$ 3,800,000
Product [Member]
Disaggregation of Revenue [Line Items]
Revenue							586,000		892,000
Product [Member] | 2017 Allergan Agreement [Member] | Minimum [Member]
Disaggregation of Revenue [Line Items]
Sales target for additional potential payment payout					60,000,000
Product [Member] | 2022 Allergan Letter Agreement [Member] | Minimum [Member]
Disaggregation of Revenue [Line Items]
Sales target for potential milestone payment					$ 60,000,000
License [Member]
Disaggregation of Revenue [Line Items]
Revenue						5,000	5,000	3,765,000	22,000
License [Member] | 2019 Allergan Amendment Agreement [Member]
Disaggregation of Revenue [Line Items]
Revenue				$ 7,500,000
License [Member] | 2020 Allergan Amendment Agreement [Member]
Disaggregation of Revenue [Line Items]
Revenue			$ 900,000
License [Member] | 2022 Allergan Letter Agreement [Member]
Disaggregation of Revenue [Line Items]
Revenue						$ 0		3,800,000
Grant [Member]
Disaggregation of Revenue [Line Items]
Revenue							$ 0	$ 0	$ 113,000

Paycheck Protection Program L_2

Paycheck Protection Program Loan - Additional Information (Detail) - Paycheck Protection Program [Member] - USD ($) $ in Millions				1 Months Ended
	May 21, 2021	Jun. 05, 2020	Jun. 04, 2020	Apr. 30, 2020
Debt Instrument [Line Items]
Loan proceeds received				$ 0.5
Loan forgiveness period		168 days	56 days
Deferral period of principal and interest payments extended term		10 months	6 months
Required amount of payroll expenditures, percentage		60%	75%
Existing loans maturity period		5 years	2 years
Loan forgiveness percentage	100%
Other Income [Member]
Debt Instrument [Line Items]
Loan forgiveness amount	$ 0.5

Redeemable Convertible Prefer_2

Redeemable Convertible Preferred Stock - Additional Information (Details) $ / shares in Units, $ in Thousands		1 Months Ended		3 Months Ended				9 Months Ended
	Apr. 14, 2022 Vote $ / shares	Jun. 29, 2022 USD ($) $ / shares shares	Mar. 31, 2022 USD ($) $ / shares shares	Sep. 30, 2022 $ / shares shares	Sep. 30, 2021 shares	Jun. 30, 2021 shares	Mar. 31, 2021 shares	Sep. 30, 2022 USD ($) $ / shares shares	Sep. 30, 2021 USD ($) shares	Dec. 31, 2021 $ / shares	Dec. 31, 2016 $ / shares
Redeemable Convertible Preferred Stock [Line Items]
Preferred stock, stated value per share				$ 0.0001				$ 0.0001		$ 0.0001
Proceeds from the issuance of common stock, net of issuance costs | $								$ 4,414	$ 17,708
Expected volatility					79.40%			78.95%	78.40%
Risk-free interest rate					0.87%			2.14%	0.72%
Expected term					5 years 7 months 17 days			6 years 7 days	6 years 10 days
Common stock reserved for issuance | shares				5,100,169	899,633			5,100,169	899,633
Redemption payment by the Company | $								$ 488
Common stock, par value				$ 0.0001				$ 0.0001		$ 0.0001
March 2022 Offering [Member]
Redeemable Convertible Preferred Stock [Line Items]
Offering price per share			$ 25
Warrant purchase percentage			7%
Warrants to purchase common stock | shares			17,501
Exercise price percentage			125%
Warrants exercisable expiration period			5 years 6 months
Warrant issuance date			Sep. 25, 2022
Common stock reserved for issuance | shares				17,501				17,501
Exercise price of warrant per share			$ 25
March 2022 Offering [Member] | Black-Scholes Option Pricing Model [Member]
Redeemable Convertible Preferred Stock [Line Items]
Aggregate value of warrants | $			$ 34
March 2022 Offering [Member] | Placement Agent Warrants [Member] | Black-Scholes Option Pricing Model [Member]
Redeemable Convertible Preferred Stock [Line Items]
Expected volatility			78.90%
Risk-free interest rate			2.40%
Expected dividend yield			0%
Expected term			5 years 6 months
Preferred Stock [Member]
Redeemable Convertible Preferred Stock [Line Items]
Preferred stock, stated value per share		$ 1,000		$ 1,000				$ 1,000
Proceeds from the issuance of common stock, net of issuance costs | $		$ 5,250
Proceeds held in escrow | $		$ 4,760
Preferred Stock, Redemption Terms								(i) the earlier of (1) the receipt of authorized stockholder approval for the reverse stock split and (2) the date that was 90 days following the Original Issue Date of March 25, 2022, and (ii) before the date that was 120 days after the Original Issue Date or July 23, 2022 (the “Redemption Period”)
Preferred stock redemption percentage of stated value per share		105%						105%
Redemption payment by the Company | $		$ 488
Accretion of Preferred Stock to its redemption value recorded as a reduction to additional paid-in capital. | $		1,000
Deemed dividend related to the accretion of the discount and redemption feature | $		$ 500
Redeemable convertible preferred stock, shares outstanding | shares				0				0
Preferred Stock [Member] | March 2022 Offering [Member]
Redeemable Convertible Preferred Stock [Line Items]
Preferred stock, stated value per share			$ 1,000
Percentage of original issue discount			5%
Proceeds from the issuance of common stock, net of issuance costs | $			$ 4,760
Closing date			Mar. 25, 2022
Proceeds held in escrow | $			$ 4,760
Fair value recognized | $			4,760
Placement agent's fees and other offering expenses | $			$ 600
Common Stock [Member]
Redeemable Convertible Preferred Stock [Line Items]
Issuance of common stock, net of issuance costs, shares | shares				1,774,309		298,865	700,000
Exercise price of warrant per share				$ 1,486				$ 1,486			$ 461.60
Series A Redeemable Convertible Preferred Stock [Member] | Preferred Stock [Member] | March 2022 Offering [Member]
Redeemable Convertible Preferred Stock [Line Items]
Issuance of common stock, net of issuance costs, shares | shares			2,500
Preferred stock, stated value per share			$ 0.0001
Offering price per share			$ 952.38
Series A Preferred Stock [Member]
Redeemable Convertible Preferred Stock [Line Items]
Preferred stock, stated value per share	$ 1,000			1,000				1,000
Conversion price per share				20				$ 20
Number of votes per each share | Vote	3,776
Preferred stock, NASDAQ minimum price	$ 0.2648
Preferred stock, voting rights description								Each share of Series A Preferred Stock outstanding on April 14, 2022 (the “Record Date”) had a number of votes equal to the number of shares of Common Stock issuable upon conversion of such share (whether or not such shares are then convertible). Accordingly, as of the Record Date, each share of Series A Preferred Stock had 3,776 votes, which is determined by dividing $1,000, the stated value of one share of Series A Preferred Stock, by $0.2648, the NASDAQ Minimum Price as of the closing on March 25, 2022. The holders of the Series A Preferred Stock agreed to not transfer their shares of Series A Preferred Stock until after the Annual Meeting and to vote all shares of Series A Preferred Stock in favor of the Reverse Stock Split Proposal.
Series A Preferred Stock [Member] | Preferred Stock [Member]
Redeemable Convertible Preferred Stock [Line Items]
Preferred stock redeemed | shares		2,500
Series A Preferred Stock [Member] | Preferred Stock [Member] | March 2022 Offering [Member]
Redeemable Convertible Preferred Stock [Line Items]
Issuance of common stock, net of issuance costs, shares | shares			125,000
Preferred stock, stated value per share			$ 1,000
Conversion price per share			$ 20
Series A Preferred Stock [Member] | Common Stock [Member]
Redeemable Convertible Preferred Stock [Line Items]
Percentage of aggregate votes cast on reverse stock split voted in favor thereof	70%
Percentage of aggregate votes cast on reverse stock split voted against	30%
Convertible preferred stock conversion in to common stock | shares								125,000
Series A Redeemable Convertible Preferred Stock [Member] | Preferred Stock [Member] | March 2022 Offering [Member]
Redeemable Convertible Preferred Stock [Line Items]
Issuance of common stock, net of issuance costs, shares | shares			2,500
Preferred stock, stated value per share			$ 0.0001
Offering price per share			$ 952.38
Series B Preferred Stock [Member]
Redeemable Convertible Preferred Stock [Line Items]
Preferred stock, stated value per share				1,000				$ 1,000
Conversion price per share				$ 20				$ 20
Preferred stock, voting rights description								Each share of Series B Preferred Stock outstanding on the Record Date entitled the holder thereof to cast 30,000 votes on the Reverse Stock Split Proposal. The holders of the Series B Preferred Stock agreed to not transfer their shares of Series B Preferred Stock until after the Annual Meeting and to vote all shares of Series B Preferred Stock in the same proportion as the aggregate shares of Common Stock and Series A Preferred Stock are voted on the Reverse Stock Split Proposal.
Number of votes on reverse stock split | Vote	30,000
Series B Preferred Stock [Member] | Preferred Stock [Member]
Redeemable Convertible Preferred Stock [Line Items]
Preferred stock redeemed | shares		2,500
Series B Preferred Stock [Member] | Preferred Stock [Member] | March 2022 Offering [Member]
Redeemable Convertible Preferred Stock [Line Items]
Issuance of common stock, net of issuance costs, shares | shares			125,000
Preferred stock, stated value per share			$ 1,000
Conversion price per share			$ 20
Series B Preferred Stock [Member] | Common Stock [Member]
Redeemable Convertible Preferred Stock [Line Items]
Percentage of aggregate votes cast on reverse stock split voted in favor thereof	70%
Percentage of aggregate votes cast on reverse stock split voted against	30%
Convertible preferred stock conversion in to common stock | shares								125,000

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Detail) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Jul. 12, 2022

Nov. 08, 2021

May 26, 2020

Jan. 28, 2020

Jan. 24, 2019

Dec. 31, 2021

Jun. 30, 2021

Jan. 31, 2021

Jul. 31, 2020

May 31, 2020

Apr. 30, 2019

Sep. 30, 2022

Sep. 30, 2021

Jun. 30, 2021

Mar. 31, 2021

Sep. 30, 2022

Sep. 30, 2021

Dec. 31, 2020

Nov. 30, 2020

Dec. 18, 2017

Dec. 31, 2016

Class Of Stock [Line Items]

Proceeds from the issuance of common stock, net of issuance costs

$ 4,414,000

$ 17,708,000

Expected volatility

79.40%

78.95%

78.40%

Risk-free interest rate

0.87%

2.14%

0.72%

Expected term

5 years 7 months 17 days

6 years 7 days

6 years 10 days

Common stock reserved for issuance

5,100,169

899,633

5,100,169

899,633

Warrants to purchase common stock

4,876,639

753,954

4,876,639

753,954

Stock-based total compensation expense

$ 133,000

$ 169,000

$ 413,000

$ 667,000

2017 Plan [Member]

Class Of Stock [Line Items]

Number of common stock shares authorized to issue

41,861

Increase in number of common stock available for grant

16,336

Vesting period

4 years

Expiration period

10 years

Stock options issued

0

2020 Stock Plan [Member]

Class Of Stock [Line Items]

Number of common stock shares authorized to issue

42,500

Expiration period

10 years

Percentage of outstanding shares of common stock

5%

Conatus 2013 Plan [Member]

Class Of Stock [Line Items]

Stock options issued

0

Number of fully vested options

4,896

Weighted average exercise price of fully vested options

$ 858.05

Stock Options [Member] | Chief Executive Officer [Member]

Class Of Stock [Line Items]

Vesting period

36 months

Stock options issued

22,909

Vesting term

In accordance with the original award agreement, 40% of the options would vest immediately upon an initial public offering or 45 days following a change in control, as defined in the award agreement, while the remaining 60% are subject to vesting, of which 25% vest on the first anniversary of the grant date and then ratably over the remaining 36 months.

Stock Options [Member] | Chief Executive Officer [Member] | Share-based Payment Arrangement, Tranche One [Member]

Class Of Stock [Line Items]

Vesting percentage

40%

Remaining vesting percentage

25%

Stock Options [Member] | Chief Executive Officer [Member] | Share-based Payment Arrangement, Tranche Two [Member]

Class Of Stock [Line Items]

Vesting percentage

60%

Stock Options [Member] | Maximum [Member]

Class Of Stock [Line Items]

Expiration period

10 years

Liquidity Option Shares [Member]

Class Of Stock [Line Items]

Vesting period

12 months

Number of fully vested options

2,426

Vesting percentage

25%

Vesting term

The vesting of the Liquidity Option Shares is divided into four separate tranches, each vesting 25% of the Liquidity Option Shares, upon: (1) the closing of the proposed merger with Conatus; (2) the date that the market capitalization of the Company exceeds $200.0 million; (3) the date that the market capitalization of the Company exceeds $275.0 million, and; (4) the date that the market capitalization of the Company exceeds $300.0 million. Each vesting tranche represents a unique derived service period and therefore stock-based compensation expense for each vesting tranche is recognized on a straight-line basis over its respective derived service period. Additionally, in the event that the Chief Executive Officer’s employment with the Company is terminated without cause or he resigns for good reason, an additional portion of the stock options award will vest equal to the number of such options which would have vested in the 12 months following the date of such termination.

Liquidity Option Shares [Member] | Share-based Payment Arrangement, Tranche One [Member]

Class Of Stock [Line Items]

Vesting percentage

40%

Liquidity Option Shares [Member] | Share-based Payment Arrangement, Tranche Two [Member]

Class Of Stock [Line Items]

Minimum market capitalization amount required for vesting

$ 200,000,000

Liquidity Option Shares [Member] | Share-based Payment Arrangement, Tranche Three [Member]

Class Of Stock [Line Items]

Minimum market capitalization amount required for vesting

275,000,000

Liquidity Option Shares [Member] | Share-based Payment Arrangement, Tranche Four [Member]

Class Of Stock [Line Items]

Minimum market capitalization amount required for vesting

$ 300,000,000

Market-Based Options [Member]

Class Of Stock [Line Items]

Stock-based total compensation expense

$ 0

Restricted Stock Units [Member]

Class Of Stock [Line Items]

Vesting term

The RSUs vest in full upon the earlier of (1) 12 months following the grant date and (2) a change of control of the Company, as defined in the Company’s 2020 Plan, subject to continued service to the Company

Number of restricted stock units granted

23,423

Fair value per share

$ 14.58

Number of restricted stock units outstanding

18,279

18,279

Unrecognized compensation expense

$ 600,000

$ 600,000

Weighted-average vesting term

2 years 4 months 28 days

Common Stock Purchase Agreement with Lincoln Park [Member]

Class Of Stock [Line Items]

Issuance of common stock, net of issuance costs, shares

3,348

Proceeds from the issuance of common stock, net of issuance costs

$ 1,000,000

$ 500,000

Aggregate dollar value of share purchase commitment

$ 10,000,000

Long-term purchase commitment, period

24 months

Number of common stock shares sold

16,425

15,000

Sale of common stock price per share

$ 60.88

July 2022 Offering [Member]

Class Of Stock [Line Items]

Combined purchase price of one share of common stock and accompanying warrant

$ 2.818

Proceeds from the issuance of common stock, net of issuance costs

$ 5,000,000

July 2022 Offering [Member] | Black-Scholes Option Pricing Model [Member]

Class Of Stock [Line Items]

Gross proceeds from offering of warrants

$ 500,000

July 2022 Offering [Member] | Pre-funded Warrants [Member]

Class Of Stock [Line Items]

Warrants to purchase common stock

1,774,309

Exercise price of warrant per share

$ 0.0001

July 2022 Offering [Member] | Series A Warrant [Member]

Class Of Stock [Line Items]

Warrants to purchase common stock

1,774,309

Exercise price of warrant per share

$ 2.568

July 2022 Offering [Member] | Series B Warrant [Member]

Class Of Stock [Line Items]

Warrants to purchase common stock

1,774,309

Exercise price of warrant per share

$ 2.568

July 2022 Offering [Member] | Series A Warrants and Placement Agent Warrants [Member] | Black-Scholes Option Pricing Model [Member]

Class Of Stock [Line Items]

Expected volatility

79.28%

Risk-free interest rate

3.06%

Expected dividend yield

0%

Expected term

5 years 6 months

July 2022 Offering [Member] | Series B Warrants and Placement Agent Warrants [Member] | Black-Scholes Option Pricing Model [Member]

Class Of Stock [Line Items]

Warrant exercisable period

1 year 6 months

Expected volatility

74.25%

Risk-free interest rate

3.16%

Expected dividend yield

0%

Common Stock [Member]

Class Of Stock [Line Items]

Issuance of common stock, net of issuance costs, shares

1,774,309

298,865

700,000

Exercise price of warrant per share

$ 1,486

$ 1,486

$ 461.60

Warrants to purchase common stock

68

68

Warrant expiration date

Jul. 03, 2023

Jul. 03, 2023

Jul. 31, 2021

Common Stock [Member] | Maximum [Member]

Class Of Stock [Line Items]

Warrants to purchase common stock

180

Common Stock [Member] | December 2021 Offering [Member]

Class Of Stock [Line Items]

Issuance of common stock, net of issuance costs, shares

411,764

Warrants to purchase common stock

411,766

247,059

247,059

Exercise price of warrant per share

$ 8.50

$ 8.50

$ 8.50

Common stock reserved for issuance

164,707

164,707

Offering price per share

$ 8.50

Warrants exercisable expiration period

5 years 6 months

Warrants exercised

0

Common Stock [Member] | Black-Scholes Option Pricing Model [Member] | December 2021 Offering [Member]

Class Of Stock [Line Items]

Aggregate value of warrants

$ 100,000

Expected volatility

79.81%

Risk-free interest rate

1.21%

Expected dividend yield

0%

Expected term

5 years 6 months

Common Stock [Member] | Placement Agent Warrants [Member] | December 2021 Offering [Member]

Class Of Stock [Line Items]

Warrants to purchase common stock

20,590

Exercise price of warrant per share

$ 10.626

$ 10.626

$ 10.626

Proceeds from the issuance of common stock, net of issuance costs

$ 3,500,000

Placement agent's fees and other offering expenses

$ 500,000

Common stock reserved for issuance

20,590

20,590

Percentage of warrant coverage

5%

Warrants exercisable expiration period

5 years 6 months

Common Stock [Member] | January 2021 Offering Common Stock [Member]

Class Of Stock [Line Items]

Issuance of common stock, net of issuance costs, shares

336,060

Exercise price of warrant per share

$ 20

$ 20

Proceeds from the issuance of common stock, net of issuance costs

$ 14,000,000

Placement agent's fees and other offering expenses

1,900,000

Issuance of common stock for warrant exercises, shares

336,060

Gross proceeds from issuance of common stock

$ 6,800,000

Common stock reserved for issuance

387,565

387,565

Common Stock [Member] | January 2021 Offering Common Stock [Member] | Black-Scholes Option Pricing Model [Member]

Class Of Stock [Line Items]

Aggregate value of warrants

$ 7,200,000

Common Stock [Member] | January 2021 Offering Common Stock [Member] | Placement Agent Warrants [Member]

Class Of Stock [Line Items]

Warrants to purchase common stock

35,000

Warrant exercisable period

5 years

Exercise price of warrant per share

$ 25

$ 25

$ 25

Common stock reserved for issuance

11,375

11,375

Common Stock [Member] | January 2021 Offering Common Stock [Member] | Placement Agent Warrants [Member] | Black-Scholes Option Pricing Model [Member]

Class Of Stock [Line Items]

Aggregate value of warrants

$ 300,000

Expected volatility

80.08%

Risk-free interest rate

0.38%

Expected dividend yield

0%

Expected term

5 years

Common Stock [Member] | January 2021 Offering Common Stock [Member] | Public Offering of Common Stock [Member]

Class Of Stock [Line Items]

Issuance of common stock, net of issuance costs, shares

580,000

Number of prefunded warrants to be issued

120,000

Warrants to purchase common stock

700,000

Combined purchase price of one share of common stock and accompanying warrant

$ 20

Combined purchase price of one pre-funded warrant and accompanying warrant

$ 19.998

Warrant exercisable period

5 years

Exercise price of warrant per share

$ 20

Common Stock [Member] | January 2021 Offering Common Stock [Member] | Public Offering of Common Stock [Member] | Pre-funded Warrants [Member]

Class Of Stock [Line Items]

Exercise price of warrant per share

$ 0.002

Common Stock [Member] | June 2021 Offering Common Stock [Member]

Class Of Stock [Line Items]

Issuance of common stock, net of issuance costs, shares

298,865

Warrants to purchase common stock

239,093

148,183

239,093

148,183

Exercise price of warrant per share

$ 20

$ 20

$ 20

$ 20

Common stock reserved for issuance

90,910

90,910

Offering price per share

$ 22

$ 22

Percentage of warrant coverage

80%

Warrants exercisable expiration period

5 years 6 months

Warrants exercised

0

Common Stock [Member] | June 2021 Offering Common Stock [Member] | Black-Scholes Option Pricing Model [Member]

Class Of Stock [Line Items]

Aggregate value of warrants

$ 3,000,000

$ 3,000,000

Expected volatility

81.44%

Risk-free interest rate

0.88%

Expected dividend yield

0%

Expected term

5 years 6 months

Common Stock [Member] | June 2021 Offering Common Stock [Member] | Placement Agent Warrants [Member]

Class Of Stock [Line Items]

Warrants to purchase common stock

14,946

14,946

Exercise price of warrant per share

$ 27.50

$ 27.50

$ 27.50

$ 27.50

Proceeds from the issuance of common stock, net of issuance costs

$ 6,600,000

Placement agent's fees and other offering expenses

$ 900,000

Common stock reserved for issuance

14,946

14,946

Percentage of warrant coverage

5%

Warrants exercisable expiration period

5 years

Common Stock [Member] | June 2021 Offering Common Stock [Member] | Placement Agent Warrants [Member] | Black-Scholes Option Pricing Model [Member]

Class Of Stock [Line Items]

Aggregate value of warrants

$ 200,000

$ 200,000

Expected volatility

80.15%

Risk-free interest rate

0.77%

Expected dividend yield

0%

Expected term

5 years

Common Stock [Member] | July 2022 Offering [Member]

Class Of Stock [Line Items]

Issuance of common stock, net of issuance costs, shares

1,774,309

Exercise price of warrant per share

$ 2.568

$ 2.568

Common stock reserved for issuance

3,996,418

3,996,418

Warrants exercised

0

Common Stock [Member] | July 2022 Offering [Member] | Pre-funded Warrants [Member]

Class Of Stock [Line Items]

Warrants to purchase common stock

1,774,309

1,774,309

Common Stock [Member] | July 2022 Offering [Member] | Placement Agent Warrants [Member]

Class Of Stock [Line Items]

Exercise price of warrant per share

$ 3.5225

$ 3.5225

Common stock reserved for issuance

124,202

124,202

Common Stock [Member] | July 2022 Offering [Member] | Placement Agent Warrants [Member] | Black-Scholes Option Pricing Model [Member]

Class Of Stock [Line Items]

Aggregate value of warrants

$ 200,000

Common Stock [Member] | July 2022 Offering [Member] | Series A Warrant [Member]

Class Of Stock [Line Items]

Warrants exercisable expiration period

5 years 6 months

Common Stock [Member] | July 2022 Offering [Member] | Series A Warrant [Member] | Black-Scholes Option Pricing Model [Member]

Class Of Stock [Line Items]

Aggregate value of warrants

$ 3,800,000

Common Stock [Member] | July 2022 Offering [Member] | Series B Warrant [Member]

Class Of Stock [Line Items]

Warrants exercisable expiration period

1 year 6 months

Common Stock [Member] | July 2022 Offering [Member] | Series B Warrants and Placement Agent Warrants [Member] | Black-Scholes Option Pricing Model [Member]

Class Of Stock [Line Items]

Aggregate value of warrants

$ 2,300,000

Common Stock [Member] | July 2022 Offering [Member] | Private Placement [Member]

Class Of Stock [Line Items]

Warrants to purchase common stock

447,800

447,800

447,800

447,800

Warrant exercisable period

5 years 6 months

Exercise price of warrant per share

$ 2.568

Offering price per share

$ 0.0316

Common Stock [Member] | July 2022 Offering [Member] | Private Placement [Member] | Maximum [Member]

Class Of Stock [Line Items]

Exercise price of warrant per share

$ 34

$ 34

$ 34

$ 34

Warrant expiration date

Jun. 21, 2027

Common Stock [Member] | July 2022 Offering [Member] | Private Placement [Member] | Minimum [Member]

Class Of Stock [Line Items]

Exercise price of warrant per share

$ 8.50

$ 8.50

$ 8.50

$ 8.50

Warrant expiration date

May 18, 2026

Amended Warrants [Member] | July 2022 Offering [Member] | Black-Scholes Option Pricing Model [Member]

Class Of Stock [Line Items]

Aggregate value of warrants

$ 1,000,000

Expected volatility

79.28%

Risk-free interest rate

3.06%

Expected dividend yield

0%

Expected term

5 years 6 months

Estimated Fair Value of Original Warrants Immediately Prior to Warrants Amendments [Member] | July 2022 Offering [Member] | Black-Scholes Option Pricing Model [Member]

Class Of Stock [Line Items]

Aggregate value of warrants

$ 500,000

Expected dividend yield

0%

Estimated Fair Value of Original Warrants Immediately Prior to Warrants Amendments [Member] | July 2022 Offering [Member] | Black-Scholes Option Pricing Model [Member] | Maximum [Member]

Class Of Stock [Line Items]

Expected volatility

83.34%

Risk-free interest rate

3.16%

Expected term

4 years 11 months 8 days

Estimated Fair Value of Original Warrants Immediately Prior to Warrants Amendments [Member] | July 2022 Offering [Member] | Black-Scholes Option Pricing Model [Member] | Minimum [Member]

Class Of Stock [Line Items]

Expected volatility

81.21%

Risk-free interest rate

3.06%

Expected term

3 years 10 months 2 days

Stockholders' Equity - Summary

Stockholders' Equity - Summary of Stock Option Activity (Details) - 2017 and 2020 Plan [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options, Beginning balance	111,418
Number of Options, Granted	67,300
Number of Options, Cancelled / Forfeited	(54,608)
Number of Options, Ending balance	124,110	111,418
Number of Options, Vested and exercisable	35,365
Weighted-Average Exercise Price, Beginning balance	$ 37.62
Weighted-Average Exercise Price, Granted	4.54
Weighted-Average Exercise Price, Cancelled / Forfeited	36.45
Weighted-Average Exercise Price, Ending balance	20.19	$ 37.62
Weighted-Average Exercise Price, Vested and exercisable	$ 42.70
Weighted-Average Remaining Contractual Term Outstanding	8 years 8 months 1 day	6 years 9 months 10 days
Weighted-Average Remaining Contractual Term Outstanding, Vested and exercisable	6 years 5 months 15 days

Stockholders' Equity - Summar_2

Stockholders' Equity - Summary of Valuation of Stock Option Awards (Detail)	3 Months Ended	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Expected volatility	79.40%	78.95%	78.40%
Risk-free interest rate	0.87%	2.14%	0.72%
Expected option life (in years)	5 years 7 months 17 days	6 years 7 days	6 years 10 days

Stockholders' Equity - Summar_3

Stockholders' Equity - Summary of Compensation Cost Included in the Company's Consolidated Statements of Operations for Stock-based Compensation Arrangements (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Compensation cost	$ 133	$ 169	$ 413	$ 667
General and Administrative [Member]
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Compensation cost	121	179	388	505
Research and Development [Member]
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Compensation cost	$ 12	$ (10)	$ 25	$ 162

Stockholders' Equity - Summar_4

Stockholders' Equity - Summary of Common Stock Reserved for Future Issuance (Detail) - shares	Sep. 30, 2022	Sep. 30, 2021
Class Of Stock [Line Items]
Common stock warrants	4,876,639	753,954
Common stock available for issuance under stock plans	94,524	15,610
Total	5,100,169	899,633
Common Stock [Member]
Class Of Stock [Line Items]
Common stock warrants	68
Common stock options issued and outstanding	129,006	130,069

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - USD ($)	1 Months Ended	3 Months Ended				9 Months Ended	12 Months Ended
	Apr. 30, 2019	Sep. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Dec. 31, 2021	Mar. 01, 2020
Operating Leased Assets [Line Items]
Lease commencement date						Mar. 01, 2020
Lease expiration date						Aug. 31, 2031
Lessee, operating lease, existence of option to extend						false
Rent abatement term						7 months
Tenant improvement allowance on modified lease		$ 2,200,000				$ 2,200,000
Right-of-use asset		4,738,000				4,738,000	$ 4,432,000	$ 4,500,000
Operating lease liability		$ 4,668,000				$ 4,668,000		$ 4,500,000
Operating lease remaining term		8 years 10 months 24 days				8 years 10 months 24 days
Finance lease remaining term		1 year 8 months 12 days				1 year 8 months 12 days
Operating lease weighted-average discount rate		12.20%				12.20%
Finance lease weighted-average discount rate		10%				10%
Issuance of preferred stock, value		$ 4,414,000	$ (9,000)	$ 5,753,000	$ 11,955,000
Accrued liabilities		0				$ 0
Litigation and legal liability		0				0
PUR Biologics, LLC [Member]
Operating Leased Assets [Line Items]
Upfront cash paid	$ 500,000
Amount forgiven	22,000
Repayments of outstanding payable assumed	23,000
Development Assets [Member]
Operating Leased Assets [Line Items]
Milestone and royalty payment obligations	$ 400,000
Percentage of royalties on net sales	5%
Development Assets [Member] | Commercialization Milestone [Member]
Operating Leased Assets [Line Items]
Milestone and royalty payment obligations	$ 400,000
Development Assets [Member] | Product [Member] | Estimated Sales [Member]
Operating Leased Assets [Line Items]
Revenue target for milestone achievement	$ 500,000
Series D Convertible Preferred Stock [Member] | Development Assets [Member] | PUR Biologics, LLC [Member]
Operating Leased Assets [Line Items]
Issuance of preferred stock, shares	8,366
Issuance of preferred stock, value	$ 1,750,000
Contingent Liability [Member]
Operating Leased Assets [Line Items]
Payment for milestone		0				0	0
Payments for royalties		0				0	$ 0
Conatus Pharmaceuticals Inc [Member]
Operating Leased Assets [Line Items]
Right-of-use asset		100,000				100,000
Operating lease liability		200,000				$ 200,000
Office Space [Member]
Operating Leased Assets [Line Items]
Lease expiration date						Sep. 30, 2020
Amendment [Member]
Operating Leased Assets [Line Items]
Tenant improvement allowance on modified lease		2,300,000				$ 2,300,000
Reduction in operating lease liability						300,000
Reduction in right-of-use asset						300,000
Letter of Credit [Member]
Operating Leased Assets [Line Items]
Security deposit		300,000				300,000
Letter of credit		300,000				300,000
Letter of Credit [Member] | Amendment [Member]
Operating Leased Assets [Line Items]
Letter of credit		400,000				400,000
Maximum [Member]
Operating Leased Assets [Line Items]
Tenant improvement allowance on modified lease		$ 2,200,000				$ 2,200,000
Maximum [Member] | Development Assets [Member] | PUR Biologics, LLC [Member]
Operating Leased Assets [Line Items]
Potential cash payout	$ 6,250,000

Commitments and Contingencies_2

Commitments and Contingencies - Schedule of Future Minimum Payments of Lease Liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Mar. 01, 2020
Operating Lease
2022 (Remaining 3 months)	$ 190
2023	780
2024	803
2025	827
2026	853
Thereafter	4,330
Total minimum lease payments	7,783
Less: imputed interest	(3,115)
Total future minimum lease payments	4,668		$ 4,500
Less: current obligations under leases	(225)	$ (127)
Operating Lease, Liability, Noncurrent	4,443	4,617
Finance Lease
2022 (Remaining 6 months)	3
2023	10
2024	5
Total minimum lease payments	18
Less: imputed interest	(1)
Total future minimum lease payments	17
Less: current obligations under leases	(9)	(9)
Finance Lease, Liability, Noncurrent	$ 8	$ 14

Related Parties - Additional In

Related Parties - Additional Information (Detail) - Lordship Ventures Histogen Holdings LLC [Member] - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Nov. 30, 2012	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Related Party Transaction [Line Items]
Percentage of outstanding voting shares controlled				2.80%		2.80%
Success Fee Agreement [Member]
Related Party Transaction [Line Items]
Minimum percentage of asset or equity engaged in merger or sale transaction	90%
Related party expense recognized		$ 0	$ 6	$ 375	$ 10
Allergan License Agreements [Member]
Related Party Transaction [Line Items]
Amount due to related parties		$ 10		$ 10		$ 12
Private Histogen [Member] | Success Fee Agreement [Member]
Related Party Transaction [Line Items]
Description of related party transaction				In November 2012, Private Histogen entered into a Strategic Relationship Success Fee Agreement with Lordship (the “Success Fee Agreement”). The Success Fee Agreement causes certain payments to be made from the Company to Lordship equal to 1% of certain product revenues and 10% of certain license and royalty revenues. The Success Fee Agreement also stipulates that, if the Company engages in a merger or sale of all or substantially all (defined as 90% or more) of its assets or equity to a third party, then the Company has the option to terminate the agreement by paying Lordship the fair market value of future payments with the minimum payment being at least equal to the most recent annual payments Lordship has received.
Private Histogen [Member] | Success Fee Agreement [Member] | Product Revenue [Member]
Related Party Transaction [Line Items]
Success fee percentage to be paid on certain product revenues	1%
Private Histogen [Member] | Success Fee Agreement [Member] | License and Royalty Revenue [Member]
Related Party Transaction [Line Items]
Success fee percentage to be paid on certain license and royalty revenues	10%