Zevra Therapeutics (ZVRA) 10-K1 Apr 242023 FY Annual reportFinancial data

Company Profile

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2023	Mar. 30, 2024	Jun. 30, 2023
Document Information [Line Items]
Entity Central Index Key	0001434647
Entity Registrant Name	ZEVRA THERAPEUTICS, INC.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Document Transition Report	false
Entity File Number	001-36913
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	20-5894398
Entity Address, Address Line One	1180 Celebration Boulevard, Suite 103
Entity Address, City or Town	Celebration
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	34747
City Area Code	321
Local Phone Number	939-3416
Title of 12(b) Security	Common Stock, $0.0001 par value
Trading Symbol	ZVRA
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	true
Document Financial Statement Restatement Recovery Analysis [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 172,100,000
Entity Common Stock, Shares Outstanding		43,426,186
Auditor Firm ID	42
Auditor Name	Ernst & Young LLP
Auditor Location	Orlando, Florida

Balance Sheets

Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets
Cash and cash equivalents	$ 43,049	$ 65,466
Securities at fair value	24,688	16,900
Short-term investments - other	0	481
Accounts and other receivables	17,377	8,299
Prepaid expenses and other current assets	1,824	1,688
Total current assets	86,938	92,834
Inventories	9,841	671
Property and equipment, net	736	794
Operating lease right-of-use assets	790	988
Goodwill acquired	4,701	0
Long-term investments - other	0	20,000
Intangible assets, net	69,227	0
Other long-term assets	94	53
Total assets	172,327	115,340
Liabilities and stockholders' equity
Accounts payable and accrued expenses	28,403	6,169
Line of credit payable	37,700	0
Current portion of operating lease liabilities	543	480
Current portion of discount and rebate liabilities	4,550	4,655
Other current liabilities	2,524	719
Total current liabilities	73,720	12,023
Line of credit payable	0	12,800
Secured promissory note	5,066	0
Derivative and warrant liability	16,100	10,202
Operating lease liabilities, less current portion	456	843
Discount and rebate liabilities, less current portion	7,663	4,327
Other long-term liabilities	7,458	25
Total liabilities	110,463	40,220
Commitments and contingencies (Note I)
Stockholders’ equity:
Common stock, $0.0001 par value, 250,000,000 shares authorized, 43,110,360 shares issued and 41,534,668 shares outstanding as of December 31, 2023; 35,450,257 shares issued and 34,540,304 shares outstanding as of December 31, 2022	4	3
Additional paid-in capital	472,664	436,269
Treasury stock, at cost	(10,983)	(7,536)
Accumulated deficit	(399,778)	(353,729)
Accumulated other comprehensive income	(43)	113
Total stockholders' equity	61,864	75,120
Total liabilities and stockholders' equity	172,327	115,340
Undesignated Preferred Stock [Member]
Stockholders’ equity:
Undesignated preferred stock, $0.0001 par value, 10,000,000 shares authorized, no shares issued or outstanding as of December 31, 2023 or December 31, 2022	$ 0	$ 0

Balance Sheets (Parentheticals)

Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2023	Nov. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Preferred stock, shares authorized (in shares)	10,000,000		10,000,000
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	250,000,000		250,000,000
Common stock, shares issued (in shares)	43,110,360		35,450,257
Common stock, shares outstanding (in shares)	41,534,668		34,540,304	35,005,640
Undesignated Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.0001		$ 0.0001
Preferred stock, shares authorized (in shares)	10,000,000		10,000,000
Preferred stock, shares issued (in shares)	0		0
Preferred stock, shares outstanding (in shares)	0		0

Statements of Operations

Statements of Operations - USD ($) $ in Thousands	3 Months Ended			12 Months Ended
Statements of Operations - USD ($) $ in Thousands	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Revenue, net				$ 27,461	$ 10,161
Operating expenses:
Cost of revenue				2,945	222
Research and development				39,806	19,803
Selling, general and administrative				34,314	15,038
Total operating expenses				77,065	52,726
Loss from operations				(49,604)	(42,565)
Other (expense) income:
Interest expense				(1,501)	(335)
Fair value adjustment related to derivative and warrant liability and CVR liability				(98)	15,159
Fair value adjustment related to investments				613	(577)
Interest and other income, net				4,541	1,513
Total other income				3,555	15,760
Loss before income taxes				(46,049)	(26,805)
Income tax (expense) benefit				0	33
Net loss	$ (10,365)	$ (2,573)	$ (13,217)	$ (46,049)	$ (26,772)
Basic and diluted net loss per share of common stock:
Net loss (in dollars per share)				$ (1.3)	$ (0.78)
Weighted average number of shares of common stock outstanding:
Basic and diluted (in shares)				35,452,460	34,488,800
In Process Research and Development [Member]
Operating expenses:
Acquired in-process research and development				$ 0	$ 17,663

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net loss	$ (46,049)	$ (26,772)
Other comprehensive income:
Foreign currency translation adjustment	(156)	113
Other comprehensive income (loss)	(156)	113
Comprehensive loss	$ (46,205)	$ (26,659)

Statements of Changes in Stockh

Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Previously Reported [Member] Common Stock [Member]	Previously Reported [Member] Additional Paid-in Capital [Member]	Previously Reported [Member] Treasury Stock, Common [Member]	Previously Reported [Member] Retained Earnings [Member]	Previously Reported [Member] AOCI Attributable to Parent [Member]	Previously Reported [Member]	Revision of Prior Period, Error Correction, Adjustment [Member] Common Stock [Member]	Revision of Prior Period, Error Correction, Adjustment [Member] Additional Paid-in Capital [Member]	Revision of Prior Period, Error Correction, Adjustment [Member] Treasury Stock, Common [Member]	Revision of Prior Period, Error Correction, Adjustment [Member] Retained Earnings [Member]	Revision of Prior Period, Error Correction, Adjustment [Member] AOCI Attributable to Parent [Member]	Revision of Prior Period, Error Correction, Adjustment [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock, Common [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance at Dec. 31, 2021	$ 4	$ 396,957	$ (2,814)	$ (267,029)	$ 0	$ 127,118	$ 0	$ 34,470	$ 0	$ (59,928)	$ 0	$ (25,458)	$ 4	$ 431,427	$ (2,814)	$ (326,957)	$ 0	$ 101,660
Net income (loss)						(1,864)						12,350
Stock-based compensation expense													0	918	0	0	0	918
Shares repurchased as part of the Share Repurchase Program													(1)	0	(4,722)	0	0	(4,723)
Issuance of common stock in exchange for consulting services													0	50	0	0	0	50
Balance at Mar. 31, 2022						121,499
Balance at Dec. 31, 2021	4	396,957	(2,814)	(267,029)	0	127,118	0	34,470	0	(59,928)	0	(25,458)	4	431,427	(2,814)	(326,957)	0	101,660
Net income (loss)						(25,906)						14,422
Balance at Jun. 30, 2022						99,233
Balance at Dec. 31, 2021	4	396,957	(2,814)	(267,029)	0	127,118	0	34,470	0	(59,928)	0	(25,458)	4	431,427	(2,814)	(326,957)	0	101,660
Net income (loss)						(32,522)						8,722
Balance at Sep. 30, 2022						93,794
Balance at Dec. 31, 2021	4	396,957	(2,814)	(267,029)	0	127,118	0	34,470	0	(59,928)	0	(25,458)	4	431,427	(2,814)	(326,957)	0	101,660
Net income (loss)		0		(41,543)		(41,543)							0	0	0	(26,772)	0	(26,772)
Stock-based compensation expense													0	4,294	0	0	0	4,294
Shares repurchased as part of the Share Repurchase Program													(1)	0	(4,722)	0	0	(4,723)
Issuance of common stock as part of the Employee Stock Purchase Plan													0	324	0	0	0	324
Issuance of common stock in exchange for consulting services													0	224	0	0	0	224
Other comprehensive income													0	0	0	0	113	113
Balance at Dec. 31, 2022	3	401,799	(7,536)	(308,572)	113	85,807	0	34,470	0	(45,157)	0	(10,687)	3	436,269	(7,536)	(353,729)	113	75,120
Balance at Mar. 31, 2022						121,499
Net income (loss)						(24,042)						2,072
Stock-based compensation expense													0	1,510	0	0	0	1,510
Issuance of common stock as part of the Employee Stock Purchase Plan													0	216	0	0	0	216
Issuance of common stock in exchange for consulting services													0	50	0	0	0	50
Balance at Jun. 30, 2022						99,233
Net income (loss)						(6,616)						(5,700)
Stock-based compensation expense													0	911	0	0	0	911
Issuance of common stock in exchange for consulting services													0	65	0	0	0	65
Other comprehensive income													0	0	0	0	201	201
Balance at Sep. 30, 2022						93,794
Balance at Dec. 31, 2022	3	401,799	(7,536)	(308,572)	113	85,807	0	34,470	0	(45,157)	0	(10,687)	3	436,269	(7,536)	(353,729)	113	75,120
Net income (loss)						(11,767)						(1,450)	0	0	0	(13,217)	0	(13,217)
Stock-based compensation expense													0	591	0	0	0	591
Shares repurchased as part of the Share Repurchase Program													0	0	(3,447)	0	0	(3,447)
Issuance of common stock in exchange for consulting services													0	42	0	0	0	42
Other comprehensive income													0	0	0	0	(176)	(176)
Balance at Mar. 31, 2023						71,404
Balance at Dec. 31, 2022	3	401,799	(7,536)	(308,572)	113	85,807	0	34,470	0	(45,157)	0	(10,687)	3	436,269	(7,536)	(353,729)	113	75,120
Net income (loss)						(16,851)						1,061
Balance at Jun. 30, 2023						68,497
Balance at Dec. 31, 2022	3	401,799	(7,536)	(308,572)	113	85,807	0	34,470	0	(45,157)	0	(10,687)	3	436,269	(7,536)	(353,729)	113	75,120
Net income (loss)						(30,896)						4,739
Balance at Sep. 30, 2023						67,470							3	452,608	(10,983)	(379,886)	(220)	61,524
Balance at Dec. 31, 2022	$ 3	$ 401,799	$ (7,536)	$ (308,572)	$ 113	85,807	$ 0	$ 34,470	$ 0	$ (45,157)	$ 0	(10,687)	3	436,269	(7,536)	(353,729)	113	75,120
Net income (loss)													0	0	0	(46,049)	0	(46,049)
Stock-based compensation expense													0	5,954	0	0	0	5,954
Shares repurchased as part of the Share Repurchase Program													0	0	(3,447)	0	0	(3,447)
Issuance of common stock as part of the Employee Stock Purchase Plan													0	218	0	0	0	218
Issuance of common stock in exchange for consulting services													0	227	0	0	0	227
Other comprehensive income													0	0	0	0	(156)	(156)
Issuance of common stock in connection with the Merger													1	28,390	0	0	0	28,391
Issuance of common stock													0	6,106	0	0	0	6,106
Issuance of warrants													0	(4,500)	0	0	0	(4,500)
Balance at Dec. 31, 2023													4	472,664	(10,983)	(399,778)	(43)	61,864
Balance at Mar. 31, 2023						71,404
Net income (loss)						(5,084)						2,511	0	0	0	(2,573)	0	(2,573)
Stock-based compensation expense													0	1,103	0	0	0	1,103
Issuance of common stock as part of the Employee Stock Purchase Plan													0	165	0	0	0	165
Issuance of common stock in exchange for consulting services													0	25	0	0	0	25
Other comprehensive income													0	0	0	0	(162)	(162)
Balance at Jun. 30, 2023						68,497
Net income (loss)						(14,045)						$ 3,678	0	0	0	(10,367)	0	(10,365)
Stock-based compensation expense													0	1,387	0	0	0	1,387
Issuance of common stock in exchange for consulting services													0	71	0	0	0	71
Other comprehensive income													0	0	0	0	5	5
Issuance of common stock in connection with the Merger													0	11,500	0	0	0	11,500
Balance at Sep. 30, 2023						$ 67,470							$ 3	$ 452,608	$ (10,983)	$ (379,886)	$ (220)	$ 61,524

Statements of Cash Flows

Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
Statements of Cash Flows - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss	$ (46,049)	$ (26,772)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation expense	5,954	4,294
Depreciation and amortization expense	1,006	944
Fair value adjustment related to derivative and warrant liability and CVR liability	98	(15,159)
Fair value adjustment related to investments	(613)	577
Loss on sublease and disposal of property and equipment	157	9
Consulting fees paid in common stock	227	224
Gain on foreign currency exchange rates	(198)	(91)
Change in assets and liabilities:
Accounts and other receivables	(9,078)	(6,772)
Prepaid expenses and other current assets	152	(894)
Inventories	206	147
Operating lease right-of-use assets	326	277
Other long-term assets	(5)	386
Accounts payable and accrued expenses	11,130	3,131
Discount and rebate liabilities	3,231	3,782
Operating lease liabilities	(439)	(389)
Other liabilities	360	(74)
Net cash used in operating activities	(33,535)	(18,717)
Cash flows from investing activities:
Acquisitions, net	(30,401)	(14,090)
Purchases of property and equipment	(296)	(93)
Purchases of investments	(45,814)	(23,861)
Maturities of investments	59,121	1,325
Net cash used in investing activities	(17,390)	(36,719)
Cash flows from financing activities:
Proceeds from issuance of debt	42,431	12,800
Proceeds from insurance financing arrangements	1,256	1,273
Proceeds from Employee Stock Purchase Plan	218	324
Proceeds from stock issuance	6,106	0
Payments of principal on insurance financing arrangements	(564)	(1,306)
Repayment of debt	(17,531)	0
Payment to repurchase shares as part of the Share Repurchase Program	(3,447)	(4,723)
Repayment of principal on finance lease liabilities	(5)	(16)
Net cash provided by financing activities	28,464	8,352
Effect of exchange rate changes on cash and cash equivalents	44	204
Net decrease in cash and cash equivalents	(22,417)	(46,880)
Cash and cash equivalents, beginning of period	65,466	112,346
Cash and cash equivalents, end of period	43,049	65,466
Supplemental cash flow information:
Cash paid for interest	456	321
Right-of-use assets obtained in exchange for lease liabilities	0	123
Supplemental disclosure of noncash investing activities:
Issuance of common stock in connection with the Merger (Note R)	(28,390)	0
Issuance of secured promissory note for the Merger (Note R)	(5,066)	0
Issuance of contingent value rights for the Merger (Note R)	(8,562)	0
In Process Research and Development [Member]
Adjustments to reconcile net loss to net cash used in operating activities:
Acquired in-process research and development	$ 0	$ 17,663

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
Insider Trading Arrangements	Dec. 31, 2023
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	9B. OTHER INFORMATION Trading Arrangements During the three December 31, 2023, none 16a 1 10b5 1 10b5 1 408
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Note A - Description of Busines

Note A - Description of Business, Basis of Presentation and Significant Transactions	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]	A. Description of Business, Basis of Presentation, and Significant Transactions Organization Zevra Therapeutics, Inc . (t no first December 21, 2023, September 21, 2024. KP1077 KP1077 KP1077 ® The Company changed its name from KemPharm, Inc. to Zevra Therapeutics, Inc. effective as of February 21, 2023. March 1, 2023, Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. During the year ended December 31, 2023, December 31, 2023, may 1 2 3 4 one 5 The Company’s ability to continue operating as a going concern is contingent upon its ability to secure sufficient financing and/or reduce spending to maintain operations. Unless the Company is able to restructure the amounts outstanding on its margin loan facility, we may 2024. no one not Basis of Presentation The Company prepared the consolidated financial statements in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”) and, in the Company’s opinion, reflect all adjustments, including normal recurring items that are necessary. All significant intercompany accounts and transactions have been eliminated in consolidation. Merger On August 30, 2023, November 17, 2023 ( Note R for fu Arimoclomol Acquisition On May 15, 2022, Zevra Denmark A/S (“Zevra DK”), a newly formed Danish company and wholly-owned subsidiary of the Company entered into an asset purchase agreement (the “Arimoclomol Purchase Agreement”) with Orphazyme A/S in restructuring, a Danish public limited liability company (“Orphazyme”). The Arimoclomol Purchase Agreement closed on May 31, 2022. The Company accounted for the arimoclomol acquisition as an asset acquisition as the majority of the value of the assets acquired related to the arimoclomol acquired in-process research and development (“IPR&D”) asset. The intangible asset associated with IPR&D relates to arimoclomol. The estimated fair value of $17.7 million was determined using the excess earnings valuation method, a variation of the income valuation approach. The excess earnings valuation method estimates the value of an intangible asset equal to the present value of the incremental after-tax cash flows attributable to that intangible asset over its remaining economic life. Some of the more significant assumptions utilized in our asset valuations included projected revenues, probability of commercial success, and the discount rate. The fair value using the excess earnings valuation method was determined using an estimated weighted average cost of capital of 42%, which reflects the risks inherent in future cash flow projections and represents a rate of return that a market participant would expect for this asset. This fair value measurement was based on significant inputs not 3 In accordance with Accounting Standards Codification (ASC) Subtopic 730 10 25, Accounting for Research and Development Costs not no a $0.8 m December 31, 2022, The following represents the consideration paid and purchase price allocation for the acquisition of arimoclomol (in thousands): Cash $ 12,800 Assumed reserve liability 5,200 Total consideration $ 18,000 Total consideration 18,000 Direct transaction costs associated with the acquisition (1) 1,290 Total purchase price to be allocated $ 19,290 Property and equipment, inventory and assembled workforce acquired 1,627 IPR&D (2) 17,663 Total allocated purchase price $ 19,290 ( 1 ( 2 Amendment to Registration Statement on Form S- 3 On January 25, 2022, 1 No. 333 250945 3 February 1, 2022. In connection with the Merger, Zevra and Nantahala (as defined in Note R) concurrently entered into a registration rights agreement, pursuant to which Zevra agreed to file a resale registration statement with respect to the resale of the Zevra common stock issuable to Nantahala. On February 5, 2024, 3 No. 333 276856 Entry into 2021 ATM Agreement On July 2, 2021, “2021 may 2021 3. may 415 1933, may 2021 3 2021 July 12, 2021. December 31, 2023 2022, 2021 Share Repurchase Program On December 20, 2021, may December 31, 2023. December 31, 2023, Reclassifications Certain reclassifications were made to the 2022 2023. no

Note B - Summary of Significant

Note B - Summary of Significant Accounting Policies	12 Months Ended
Note B - Summary of Significant Accounting Policies	Dec. 31, 2023
Notes to Financial Statements
Significant Accounting Policies [Text Block]	B. Summary of Significant Accounting Policies Use of Estimates The preparation of these consolidated financial statements in conformity with U.S. GAAP requires the Company to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates. On an ongoing basis, the Company evaluates its estimates and assumptions, including those related to revenue recognition, the useful lives of property and equipment, the recoverability of long-lived assets, the incremental borrowing rate for leases, and assumptions used for purposes of determining stock-based compensation, income taxes, the fair value of long-term investments, the fair value of the derivative and warrant liability and discount and rebate liabilities, among others. The Company bases its estimates on historical experience and on various other assumptions that it believes to be reasonable, the results of which form the basis for making judgments about the carrying value of assets and liabilities. Concentration of Credit Risk Financial instruments that potentially expose the Company to concentrations of credit risk consist principally of cash on deposit and investments with multiple financial institutions, the balances of which frequently exceed insured limits, and accounts receivable, which are concentrated amongst a limited number of customers. Cash and Cash Equivalents The Company considers any highly liquid investments with an original maturity of three Investments The Company maintains investment securities that are classified as available-for-sale securities for which the Company has elected the fair value option under ASC 825, Financial Instruments. As such, these securities are carried at fair value with unrealized gains and losses included in fair value adjustment related to investments on the consolidated statements of operations. The securities primarily consist of U.S. Treasury securities and U.S. government-sponsored agency securities and are included in securities at fair value in the consolidated balance sheets. As of December 31, 2023, 2022, $24.7 m $0.6 s. In addition, the Company held certificates of deposit totaling $20.5 million as of December 31, 2022, December 31, 2022. May 2023. Variable Interest Entities The primary beneficiary of a variable interest entity ("VIE") is required to consolidate the assets and liabilities of the VIE. When the Company obtains a variable interest in another entity, it assesses at the inception of the relationship and upon occurrence of certain significant events whether the entity is a VIE, and if so, whether the Company is the primary beneficiary of the VIE based on its power to direct the activities of the VIE that most significantly impact the VIE's economic performance and the Company's obligation to absorb losses or the rights to receive benefits from the VIE that could potentially be significant to the VIE. To assess whether the Company has the power to direct the activities of the VIE that most significantly impact the VIE's economic performance, the Company considers all the facts and circumstances, including the Company's role in establishing the VIE and the Company's ongoing rights and responsibilities. The assessment includes identifying the activities that most significantly impact the VIE's economic performance and identifying which party, if any, has the power to direct those activities. In general, the parties that make the most significant decisions affecting the VIE (management and representation on the Board of Directors) are deemed to have the power to direct the activities of a VIE. To assess whether the Company has the obligation to absorb losses of the VIE or the rights to receive benefits from the VIE that could potentially be significant to the VIE, the Company considers all of its economic interests that are deemed to be variable interests in the VIE. This assessment requires judgement in determining whether these interests, in the aggregate, are considered potentially significant to the VIE. As of December 31, 2023, not December 31, 2022. Goodwill and Intangible Assets Goodwill represents the excess of the consideration transferred over the fair value of the net assets acquired when accounted for using the acquisition method of accounting for business combinations. Goodwill is not fourth not one 35, first not not The Company's goodwill balance was $4.7 million as of December 31, 2023. December 31, 2022. December 31, 2022, 350 not not no December 31, 2023. Acquired in-process research and development (“IPR&D”) that the Company acquires in conjunction with the acquisition of a business represents the fair value assigned to incomplete research projects which, at the time of acquisition, have not fourth was $2.0 mil December 31, 2023. December 31, 2022, May 2022 December 31, 2023, 2022. As of December 31, 2023, $67.2 milli eleven $0.8 m December 31, 2023. For intangible assets subject to amortization, estimated amortization expense for the five December 31, 2023, 2024 $ 6,182 2025 $ 6,182 2026 $ 6,182 2027 $ 6,182 2028 $ 6,182 Property and Equipment The Company records property and equipment at cost less accumulated depreciation and amortization. Costs of renewals and improvements that extend the useful lives of the assets are capitalized. Maintenance and repairs are expensed as incurred. Depreciation is determined on a straight-line basis over the estimated useful lives of the assets, which generally range from three ten Impairment of Long-Lived Assets Long-lived assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amounts of the assets may not December 31, 2023, 2022. Revenue Recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers 606” five 1 2 3 4 5 Arimoclomol Expanded Access Program Net revenue includes revenue from the sale of arimoclomol for the treatment of NPC under the remunerated expanded access compassionate use program in France (“French nATU”). An expanded access compassionate use program is a program giving specific patients access to a drug, which is not no In accordance with ASC 606, The French Health Authorities and the manufacturer have agreed to a price for sales during the French nATU, but the final transaction price depends on the terms and conditions in the contracts with the French Health Authorities, following market approval. Any excess in the price charged by the manufacturer compared to the price agreed with the health authorities once the drug product is approved in France must be repaid. The repayment is considered in the clawback liability (rebate). An estimate of net revenue and clawback liability are recognized using the ‘expected value’ method. Accounting for net revenue and clawback liability requires determination of the most appropriate method for the expected final transaction price. This estimate also requires assumptions with respect to inputs into the method, including current pricing of comparable marketed products within the rare disease area in France. Management has considered the expected final sales price as well as the price of similar drug products. The Company is operating within a rare disease therapeutic area where there is unmet treatment need and hence a limited number of comparable commercialized drug products. The limited available relevant market information for directly comparable commercialized drugs within rare disease increases the uncertainty in management's estimate. For the years ended December 31, 2023, 2022, December 31, 2023, December 31, 2022, December 31, 2023, December 31, 2022, December 31, 2023, 2022, Licensing Agreements The Company enters into licensing agreements with licensees that fall under the scope of ASC 606. The terms of the Company’s licensing agreements typically include one may As part of the accounting for these agreements, the Company must develop estimates and assumptions that require judgment to determine the underlying stand-alone selling price for each performance obligation which determines how the transaction price is allocated among the performance obligations. Generally, the estimation of the stand-alone selling price may Up front Fees Milestone Payments not not not may AZSTARYS License Agreement The Company entered into a Collaboration and License Agreement (the "AZSTARYS License Agreement") with Commave Therapeutics SA (“Commave”), an affiliate of GPC. Under the AZSTARYS License Agreement, as amended, the Company granted to Commave an exclusive, worldwide license to develop, manufacture and commercialize the Company’s product candidates containing SDX and d-methylphenidate (“d-MPH”), including AZSTARYS, or any other product candidate developed by the Company containing SDX and developed to treat ADHD or any other CNS disorder. Corium was tasked by Commave, to lead all commercialization activities for AZSTARYS under the AZSTARYS License Agreement. Pursuant to the AZSTARYS License Agreement, Corium agreed to pay milestone payments up to an aggregate of $590.0 million upon the occurrence of specified regulatory milestones related to AZSTARYS, additional fixed payments upon the achievement of specified U.S. sales milestones, and quarterly, tiered royalty payments based on a range of percentages of net sales (as defined in the AZSTARYS License Agreement). Commave is obligated to make such royalty payments on a product-by-product basis until expiration of the royalty term for the applicable product. The AZSTARYS License Agreement is within the scope of ASC 606, not not not not December 31, 2023, .5 December 31, 2022, December 31, 2023, 2022. In accordance with the terms of the Company’s Termination Agreement with Aquestive Therapeutics dated March 20, 2012, KP879 KP1077 December 31, 2023, 2022, Relief License Agreement As a condition to entering into the Merger Agreement, Acer and Relief Therapeutics, Inc. ("Relief") entered into an exclusive license agreement on August 30, 2023 ( December 31, 2023, not There was no deferred revenue related to this agreement as of December 31, 2023. Product Revenue, net On December 27, 2022, 44 20 1.2m 2 November 17, 2023, third December 31, 2023, Consulting Arrangements The Company enters into consulting arrangements with third 606. may third Corium Consulting Agreement In July 2020, Under the Corium Consulting Agreement, the Company received payments from Corium of $15.6 million, $13.6 million of which was paid in quarterly installments through March 31, 2022. first 2022 606, not third third not not not The Company determined that the performance of consulting services, including reimbursement of third third 606 December 31, 2022, third For the years ended December 31, 2023, 2022 December 31, 2023, 2022, March 31, 2023. Cost of Revenue The components of cost of revenue are royalties and expenses directly attributable to revenue. To date, the Company has generated revenue from the AZSTARYS License Agreement, sales of arimoclomol under the Arimoclomol EAP, reimbursement of out-of-pocket third Accounts and Other Receivables Accounts and other receivables consist of receivables under the AZSTARYS License Agreement and Arimoclomol EAP, as well as receivables related to consulting arrangements, income tax receivables and other receivables due to the Company. Receivables under the AZSTARYS License Agreement are recorded for amounts due to the Company related to reimbursable third may Inventory As discussed in Note A, a portion of the purchase price for Arimoclomol was allocated to inventory acquired representing the value of inventory associated with forecasted EAP revenues, which is recorded at its net realizable value. The Company determines the cost of its other inventories, which includes amounts related to materials and manufacturing overhead, on a first first The Company may may not may not December 31, 2023 2022, not The Company performs an assessment of the recoverability of capitalized inventory during each reporting period and writes down any excess and obsolete inventory to its net realizable value in the period in which the impairment is first may not December 31, 2023 December 31, 2022 Raw Materials $ 2,938 $ — Work in progress 1,884 — Finished goods 5,019 671 Total inventory $ 9,841 $ 671 Research and Development Major components of research and development costs include cash compensation, stock-based compensation, depreciation and amortization expense on research and development property and equipment, costs of preclinical studies, clin ical trials and related clinical manufacturing, costs of drug development, costs of materials and supplies, facilities cost, overhead costs, regulatory and compliance costs, and fees paid to consultants and other entities that conduct certain research and development activities on the Company’s behalf. Costs incurred in research and development are expensed as incurred. The Company records nonrefundable advance payments it makes for future research and development activities as prepaid expenses. Prepaid expenses are recognized as expense in the statements of operations as the Company receives the related goods or services. The Company enters into contractual agreements with third pleted over an extended period of time. The Company records liabilities under these contractual commitments when an obligation has been incurred. This accrual process involves reviewing open contracts and purchase orders, communicating with the applicable personnel to identify services that have been performed and estimating the level of service performed and the associated cost when the Company has not Patent Costs Patent costs, including related legal costs, are expensed as incurred and recorded within general and administrative expenses on the statements of operations. Income Taxes The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the financial reporting and tax basis of assets and liabilities, as well as for operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using the tax rates that are expected to apply to taxable income for the years in which those tax assets and liabilities are expected to be realized or settled. Valuation allowances are recorded to reduce deferred tax assets to the amount the Company believes is more likely than not Uncertain tax positions are recognized only when the Company believes it is more likely than not t the tax position will be upheld on examination by the taxing authorities based on the merits of the position. The Company recognizes interest and penalties, if any, related to unrecognized income tax uncertainties in income tax expense. The Company did not December 31, 2023, 2022 The Company files income tax returns in the United States for federal and various state jurisdictions. With few exceptions, the Company is no 2015, 2017 may On December 22, 2017, 1, 2018 ” ("Ta x January 1, 2018, not Stock-Based Compensation The Company measures and recognizes compensation expense for all stock-based payment awards made to employees, officers an d directors based on the estimated fair values of the awards as of the grant date. The Company records the value of the portion of the award that is ultimately expected to vest as expense over the requisite service period. The Company also accounts for equity instruments issued to non-employees using a fair value approach under Accounting Standards Codification ("ASC") subtopic 505 50. Basic and Diluted Net Loss per Share of Common Stock The Company uses the two entitle the holders to participate in dividends and earnings of the Company. The two Segment and Geographic Information Operating segments are defined as components of an enterprise (business activity from which it earns revenue and incurs expenses) for which discrete financial information is ava ilable and regularly reviewed by the chief operating decision maker ("CODM") in deciding how to allocate resources and in assessing performance. The Company’s CODM is its Chief Executive Officer. The Company views its operations and manages its business as a single operating and reporting segment. The Company holds assets in both the United States and Europe as of December 31, 2023 2022 Foreign currency Assets and liabilities are translated into the reporting currency using the exchange rates in effect on the consolidated balance sheet dates. Equity accounts are translated at historical rates, except for the change in retained earnings during the year, which is the result of the income statement translation process. Revenue and expense accounts are translated using the weighted average exchange rate during the period. The cumulative translation adjustments associated with the net assets of foreign subsidiaries are recorded in accumulated other comprehensive income/loss in the accompanying consolidated statements of stockholders’ equity. Warrants The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in FASB ASC Topic 480, 480 815, 815 480, 480, 815, For warrants that meet all criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital, on the consolidated statement of stockholders’ deficit at the time of issuance. For warrants that do not

Note C - Restatement of Previou

Note C - Restatement of Previously Issued Consolidated Financial Statements	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Error Correction [Text Block]	C. Restatement of Previously Issued Consolidated Financial Statements In connection with the preparation of the Company's consolidated financial statements as of and for the fiscal year ended December 31, 2023, not December 31, 2022. The misstatements were material to the previously issued financial statements of the Company and as a result, the Company has restated its consolidated balance sheet, consolidated statement of operations, consolidated statement of stockholder's equity, and consolidated statement of cash flows as of and for the fiscal year ended December 31, 2022, not December 31, 2022. December 31, 2022, not As of December 31, 2022 CORRECTED CONSOLIDATED BALANCE SHEET As previously reported Impact of Adjustments As Restated Prepaid expenses and other current assets $ 1,877 $ (189 ) $ 1,688 Total current assets 93,023 (189 ) 92,834 Total assets 115,529 (189 ) 115,340 Other current liabilities 422 297 719 Total current liabilities 11,726 297 12,023 Derivative and warrant liability 1 10,201 10,202 Total liabilities 29,722 10,498 40,220 Additional paid-in capital 401,799 34,470 436,269 Accumulated deficit (308,572 ) (45,157 ) (353,729 ) Total stockholder's equity 85,807 (10,687 ) 75,120 Total liabilities and stockholder's equity 115,529 (189) 115,340 For the Year Ended December 31, 2022 CORRECTED CONSOLIDATED STATEMENT OF OPERATIONS As previously reported Impact of Adjustments As Restated Revenue, net $ 10,458 $ (297 ) $ 10,161 Operating expenses: Cost of revenue 343 (121 ) 222 Research and development 19,614 189 19,803 Selling, general and administrative 15,343 (305 ) 15,038 Total operating expenses 52,963 (237 ) 52,726 Loss from operations (42,505 ) (60 ) (42,565 ) Fair value adjustment related to derivative and warrant liability 328 14,831 15,159 Interest and other income, net 760 753 1,513 Total other income 176 15,584 15,760 Loss before income taxes (42,329 ) 15,524 (26,805 ) Income tax (expense) benefit 786 (753 ) 33 Net loss $ (41,543 ) $ 14,771 $ (26,772 ) Basic and diluted net loss per share of common stock: Net loss $ (1.20 ) $ 0.42 $ (0.78 ) For the Year Ended December 31, 2022 CORRECTED CONSOLIDATED STATEMENT OF CASH FLOWS As previously reported Impact of Adjustments As Restated Cash flows from operating activities: Net (loss) income $ (41,543 ) $ 14,771 $ (26,772 ) Adjustments to reconcile net loss to net cash used in operating activities: Change in fair value of derivative and warrant liability (328 ) (14,831 ) (15,159 ) Change in assets and liabilities: Prepaid expenses and other current assets (657 ) (237 ) (894 ) Other liabilities (371 ) 297 (74 ) Additional Paid-In Capital Accumulated Deficit CORRECTED STATEMENT OF STOCKHOLDERS' EQUITY As previously reported Impact of Adjustments As Restated As previously reported Impact of Adjustments As Restated Balance at December 31, 2021 $ 396,957 $ 34,470 $ 431,427 $ (267,029 ) $ (59,928 ) $ (326,957 ) Net loss — — — (41,543 ) 14,771 (26,772 ) Balance at December 31, 2022 401,799 34,470 436,269 (308,572 ) (45,157 ) (353,729 ) All referenced amounts for prior periods in these financial statements and the notes herein reflect the balances and amounts on a restated basis. Restatement of Interim Financial Information (Unaudited) Due to the misstatements described above, the Company has restated its unaudited condensed consolidated balance sheets, condensed consolidated statements of stockholder's equity, condensed consolidated statements of operations, and condensed consolidated statement of cash flows for the quarterly periods ended March 31, 2022, June 30, 2022, September 30, 2022, March 31, 2023, June 30, 2023, September 30, 2023. not March 31, 2023 March 31, 2022 Corrected Condensed Consolidated Balance Sheets (UNAUDITED) As previously reported Impact of Adjustments As Restated As previously reported Impact of Adjustments As Restated Assets Current assets: Cash and cash equivalents $ 40,181 $ — $ 40,181 $ 100,242 $ — $ 100,242 Securities at fair value 34,403 — 34,403 — — — Short-term investments - other 20,700 — 20,700 1,338 — 1,338 Accounts and other receivables 7,822 — 7,822 3,320 — 3,320 Prepaid expenses and other current assets 1,174 — 1,174 880 (426 ) 454 Total current assets 104,280 — 104,280 105,780 (426 ) 105,354 Inventories 620 — 620 — — — Property and equipment, net 744 — 744 835 — 835 Operating lease right-of-use assets 898 — 898 1,090 — 1,090 Long-term investments - other — — — 17,564 — 17,564 Other long-term assets 53 — 53 437 — 437 Total assets $ 106,595 $ — $ 106,595 $ 125,706 $ (426 ) $ 125,280 Liabilities and stockholders' equity Current liabilities: Accounts payable and accrued expenses $ 10,098 $ 393 $ 10,491 $ 2,582 $ — $ 2,582 Current portion of operating lease liabilities 470 — 470 356 — 356 Current portion of discount and rebate liabilities 4,746 — 4,746 — — — Other current liabilities 302 — 302 7 — 7 Total current liabilities 15,616 393 16,009 2,945 — 2,945 Line of credit payable 12,914 — 12,914 — — — Derivative and warrant liability 3 11,744 11,747 89 12,682 12,771 Operating lease liabilities, less current portion 736 — 736 1,144 — 1,144 Discount and rebate liabilities, less current portion 5,764 — 5,764 — — — Other long-term liabilities 158 — 158 29 — 29 Total liabilities 35,191 12,137 47,328 4,207 12,682 16,889 Commitments and contingencies (Note D) Stockholders’ equity: Preferred stock: Undesignated preferred stock, $ 0.0001 10,000,000 no — — — — — — Common stock, $ 0.0001 250,000,000 35,457,496 33,881,804 35,450,257 34,540,304 3 — 3 3 — 3 Additional paid-in capital 402,786 34,470 437,256 397,925 34,470 432,395 Treasury stock, at cost (10,983 ) — (10,983 ) (7,536 ) — (7,536 ) Accumulated deficit (320,339 ) (46,607 ) (366,946 ) (268,893 ) (47,578 ) (316,471 ) Accumulated other comprehensive (loss) income (63 ) — (63 ) — — — Total stockholders' equity 71,404 (12,137 ) 59,267 121,499 (13,108 ) 108,391 Total liabilities and stockholders' equity $ 106,595 $ — $ 106,595 $ 125,706 $ (426 ) $ 125,280 June 30, 2023 June 30, 2022 Corrected Condensed Consolidated Balance Sheets (UNAUDITED) As previously reported Impact of Adjustments As Restated As previously reported Impact of Adjustments As Restated Assets Current assets: Cash and cash equivalents $ 66,196 $ — $ 66,196 $ 76,779 $ — $ 76,779 Securities at fair value 20,696 — 20,696 — — — Short-term investments - other 479 — 479 4,199 — 4,199 Accounts and other receivables 14,033 — 14,033 2,820 — 2,820 Prepaid expenses and other current assets 2,023 — 2,023 3,637 (426 ) 3,211 Total current assets 103,427 — 103,427 87,435 (426 ) 87,009 Inventories 546 — 546 779 — 779 Property and equipment, net 689 — 689 904 — 904 Operating lease right-of-use assets 803 — 803 1,165 — 1,165 Long-term investments - other — — — 33,535 — 33,535 Other long-term assets 53 — 53 440 — 440 Total assets $ 105,518 $ — $ 105,518 $ 124,258 $ (426 ) $ 123,832 Liabilities and stockholders' equity Current liabilities: Accounts payable and accrued expenses $ 10,510 $ — $ 10,510 $ 3,600 $ — $ 3,600 Current portion of capital lease obligation — — — 469 — 469 Current portion of operating lease liabilities 456 — 456 — — — Current portion of discount and rebate liabilities 6,965 — 6,965 1,796 — 1,796 Other current liabilities 321 — 321 1,294 48 1,342 Total current liabilities 18,252 — 18,252 7,159 48 7,207 Line of credit payable 12,709 — 12,709 12,800 — 12,800 Derivative and warrant liability — 9,624 9,624 57 10,562 10,619 Operating lease liabilities, less current portion 627 — 627 1,082 — 1,082 Discount and rebate liabilities, less current portion 5,114 — 5,114 3,900 — 3,900 Other long-term liabilities 319 — 319 27 — 27 Total liabilities 37,021 9,624 46,645 25,025 10,610 35,635 Commitments and contingencies (Note D) Stockholders’ equity: Preferred stock: Undesignated preferred stock, $ 0.0001 10,000,000 no — — — — — — Common stock, $ 0.0001 250,000,000 35,503,697 33,928,005 35,450,257 34,540,304 3 — 3 3 — 3 Additional paid-in capital 405,127 34,470 439,597 399,701 34,470 434,171 Treasury stock, at cost (10,983 ) — (10,983 ) (7,536 ) — (7,536 ) Accumulated deficit (325,425 ) (44,094 ) (369,519 ) (292,935 ) (45,506 ) (338,441 ) Accumulated other comprehensive (loss) income (225 ) — (225 ) — — — Total stockholders' equity 68,497 (9,624 ) 58,873 99,233 (11,036 ) 88,197 Total liabilities and stockholders' equity $ 105,518 $ — $ 105,518 $ 124,258 $ (426 ) $ 123,832 September 30, 2023 September 30, 2022 Corrected Condensed Consolidated Balance Sheets (UNAUDITED) As previously reported Impact of Adjustments As Restated As previously reported Impact of Adjustments As Restated Assets Current assets: Cash and cash equivalents $ 43,269 $ — $ 43,269 $ 70,059 $ — $ 70,059 Securities at fair value 39,672 — 39,672 — — — Secured corporate notes 41,999 — 41,999 — — — Short-term investments - other 485 — 485 5,832 — 5,832 Accounts and other receivables 9,927 — 9,927 6,583 — 6,583 Prepaid expenses and other current assets 1,661 — 1,661 2,659 (426 ) 2,233 Total current assets 137,013 — 137,013 85,133 (426 ) 84,707 Inventories 481 — 481 596 — 596 Property and equipment, net 642 — 642 852 — 852 Operating lease right-of-use assets 698 — 698 1,068 — 1,068 Long-term investments - other — — — 31,463 — 31,463 Other long-term assets 148 — 148 439 — 439 Total assets $ 138,982 $ — $ 138,982 $ 119,551 $ (426 ) $ 119,125 Liabilities and stockholders' equity Current liabilities: Accounts payable and accrued expenses $ 13,080 $ — $ 13,080 $ 4,279 $ — $ 4,279 Current portion of operating lease liabilities 433 — 433 474 — 474 Current portion of discount and rebate liabilities 7,890 — 7,890 2,825 171 2,996 Other current liabilities 311 — 311 853 — 853 Total current liabilities 21,714 — 21,714 8,431 171 8,602 Line of credit payable 38,801 — 38,801 12,800 — 12,800 Derivative and warrant liability — 5,948 5,948 35 16,139 16,174 Secured promissory note 5,073 — 5,073 — — — Operating lease liabilities, less current portion 517 — 517 956 — 956 Discount and rebate liabilities, less current portion 4,987 — 4,987 3,509 — 3,509 Other long-term liabilities 420 — 420 26 — 26 Total liabilities 71,512 5,948 77,460 25,757 16,310 42,067 Commitments and contingencies (Note D) Stockholders’ equity: Preferred stock: Undesignated preferred stock, $ 0.0001 10,000,000 no — — — — — — Common stock, $ 0.0001 250,000,000 37,787,402 36,211,710 35,450,257 34,540,304 3 — 3 3 — 3 Additional paid-in capital 418,138 34,470 452,608 400,677 34,470 435,147 Treasury stock, at cost (10,983 ) — (10,983 ) (7,536 ) — (7,536 ) Accumulated deficit (339,468 ) (40,418 ) (379,886 ) (299,551 ) (51,206 ) (350,757 ) Accumulated other comprehensive (loss) income (220 ) — (220 ) 201 — 201 Total stockholders' equity 67,470 (5,948 ) 61,522 93,794 (16,736 ) 77,058 Total liabilities and stockholders' equity $ 138,982 $ — $ 138,982 $ 119,551 $ (426 ) $ 119,125 Three months ended March 31, 2023 2023 2023 2022 2022 2022 Condensed consolidated statements of operations (UNAUD As previously reported Impact of Adjustments As Restated As previously reported Impact of Adjustments As Restated Revenue, net $ 2,879 $ 297 $ 3,176 $ 3,965 $ — $ 3,965 Operating expenses: Cost of revenue 125 — 125 8 — 8 Research and development 8,844 (189 ) 8,655 3,082 — 3,082 Selling, general and administrative 6,834 393 7,227 2,734 — 2,734 Acquired In-process research and development — — — — — — Severance expense — — — — — — Total operating expenses 15,803 204 16,007 5,824 — 5,824 Loss from operations (12,924 ) 93 (12,831 ) (1,859 ) — (1,859 ) Other (expense) income: Interest expense (182 ) — (182 ) (5 ) — (5 ) Fair value adjustment related to derivative and warrant liability (2 ) (1,543 ) (1,545 ) 241 12,350 12,591 Fair value adjustment related to investments 196 — 196 (352 ) — (352 ) Interest and other income, net 1,042 — 1,042 107 — 107 Total other (expense) income 1,054 (1,543 ) (489 ) (9 ) 12,350 12,341 Loss before income taxes (11,870 ) (1,450 ) (13,320 ) (1,868 ) 12,350 10,482 Income tax (expense) benefit 103 — 103 4 — 4 Net (loss) income $ (11,767 ) $ (1,450 ) $ (13,217 ) $ (1,864 ) $ 12,350 $ 10,486 Basic and diluted net loss per share of common stock: Net (loss) income $ (0.34 ) $ (0.04) $ (0.38 ) $ (0.05 ) $ 0.35 $ 0.30 Weighted average number of shares of common stock outstanding: Basic and diluted 34,466,542 34,466,542 34,506,597 34,506,597 Three months ended June 30, Six months ended June 30, 2023 2023 2023 2022 2022 2022 2023 2023 2023 2022 2022 2022 As previously reported Impact of Adjustments As Restated As previously reported Impact of Adjustments As Restated As previously reported Impact of Adjustments As Restated As previously reported Impact of Adjustments As Restated Revenue, net $ 8,470 $ — $ 8,470 $ 1,300 $ (48 ) $ 1,252 $ 11,349 $ 297 $ 11,646 $ 5,265 $ (48 ) $ 5,217 Operating expenses: Cost of revenue 677 — 677 51 (20 ) 31 802 — 802 59 (20 ) 39 Research and development 7,433 — 7,433 4,795 — 4,795 16,277 (189 ) 16,088 7,877 — 7,877 Selling, general and administrative 7,005 (393 ) 6,612 3,558 20 3,578 13,839 — 13,839 6,292 20 6,312 Acquired In-process research and development — — — 17,663 — 17,663 — — — 17,663 — 17,663 Total operating expenses 15,115 (393) 14,722 26,067 — 26,067 30,918 (189 ) 30,729 31,891 — 31,891 Loss from operations (6,645 ) (393) (6,252 ) (24,767 ) (48 ) (24,815 ) (19,569 ) 486 (19,083 ) (26,626 ) (48 ) (26,674 ) Other (expense) income: Interest expense (197 ) — (197 ) (36 ) — (36 ) (379 ) — (379 ) (41 ) — (41 ) Fair value adjustment related to derivative and warrant liability — 2,118 2,118 32 2,120 2,152 — 575 575 273 14,470 14,743 Fair value adjustment related to investments 131 — 131 (352 ) — (352 ) 327 — 327 (495 ) — (495 ) Interest and other income, net 1,553 — 1,553 366 753 1,119 2,593 — 2,593 264 753 1,017 Total other (expense) income 1,487 2,118 3,605 10 2,873 2,883 2,541 575 3,116 1 15,223 15,224 Loss before income taxes (5,158 ) 2,511 (2,647 ) (24,757 ) 2,825 (21,932 ) (17,028 ) 1,061 (15,967 ) (26,625 ) 15,175 (11,450 ) Income tax (expense) benefit 74 74 715 (753 ) (38 ) 177 — 177 719 (753 ) (34 ) Net (loss) income $ (5,084 ) $ 2,511 $ (2,573 ) $ (24,042 ) $ 2,072 $ (21,970 ) $ (16,851 ) $ 1,061 $ (15,790 ) $ (25,906 ) $ 14,422 $ (11,484 ) Basic and diluted net loss per share of common stock: Net (loss) income $ (0.15 ) $ 0.07 $ (0.08 ) $ (0.70 ) 0.06 $ (0.64 ) $ (0.49 ) 0.03 $ (0.46 ) $ (0.75 ) 0.42 $ (0.33 ) Weighted average number of shares of common stock outstanding: Basic and diluted 33,898,233 — 33,898,233 34,447,206 — 34,447,206 34,180,818 — 34,180,818 34,476,737 — 34,476,737 Three months ended September 30, Nine months ended September 30, 2023 2023 2023 2022 2022 2022 2023 2023 2023 2022 2022 2022 As previously reported Impact of Adjustments As Restated As previously reported Impact of Adjustments As Restated As previously reported Impact of Adjustments As Restated As previously reported Impact of Adjustments As Restated Revenue, net $ 2,895 — $ 2,895 $ 2,874 $ (123 ) $ 2,751 $ 14,244 $ 297 $ 14,541 $ 8,139 $ (171 ) $ 7,968 Operating expenses: Cost of revenue 144 — 144 141 (50 ) 91 946 — 946 200 (70 ) 130 Research and development 12,297 — 12,297 5,385 — 5,385 28,574 (189 ) 28,385 13,262 — 13,262 Selling, general and administrative 5,818 — 5,818 3,974 50 4,024 19,657 — 19,657 10,266 70 10,336 Acquired in-process research and development — — — — — — — — — 17,663 — 17,663 Total operating expenses 18,259 — 18,259 9,500 — 9,500 49,177 (189) 48,988 41,391 — 41,391 Loss from operations (15,364 ) — (15,364 ) (6,626 ) (123 ) (6,749 ) (34,933 ) 486 (34,447 ) (33,252 ) (171 ) (33,423 ) Other income (expense): Interest expense (366 ) — (366 ) (124 ) — (124 ) (745 ) — (745 ) (165 ) — (165 ) Fair value adjustment related to derivative and warrant liability — 3,678 3,678 22 (5,577 ) (5,555 ) — 4,253 4,253 295 8,893 9,188 Fair value adjustment related to investments 124 — 124 (139 ) — (139 ) 451 — 451 (634 ) — (634 ) Interest and other income, net 1,738 — 1,738 218 — 218 4,331 — 4,331 482 753 1,235 Total other income (expense) 1,496 3,678 5,174 (23 ) (5,577 ) (5,600 ) 4,037 4,253 8,290 (22 ) 9,646 9,624 Loss before income taxes (13,868 ) 3,678 (10,190 ) (6,649 ) (5,700 ) (12,349 ) (30,896 ) 4,739 (26,157 ) (33,274 ) 9,475 (23,799 ) Income tax (expense) benefit (177 ) — (177 ) 33 — 33 — — 752 (753 ) (1 ) Net loss $ (14,045 ) $ 3,678 $ (10,367 ) $ (6,616 ) $ (5,700 ) $ (12,316 ) $ (30,896 ) $ 4,739 $ (26,157 ) $ (32,522 ) $ 8,722 $ (23,800 ) Basic and diluted net loss per share of common stock: Net (loss) income $ (0.40 ) $ 0.10 $ (0.30 ) $ (0.19 ) $ (0.17) $ (0.36 ) $ (0.90 ) $ 0.14 $ (0.76 ) $ (0.94 ) $ 0.25 $ (0.69 ) Weighted average number of shares of common stock outstanding: Basic and diluted 34,724,614 — 34,724,614 34,494,702 — 34,494,702 34,364,075 — 34,364,075 34,482,791 — 34,482,791 Condensed Consolidated Statements of Changes in Stockholders' Equity (UNAUDITED) Common Stock Additional Paid-in Capital (As Restated) Treasury Stock Accumulated Deficit (As Restated) Other Comprehensive Income (Loss) Total Stockholders' (Deficit) Equity (As Restated) Balance December 31, 2021 (As Reported) $ 4 $ 396,957 $ (2,814 ) $ (267,029 ) $ — $ 127,118 Effect of Restatement — 34,470 — (59,928) — (25,458 ) Balance December 31, 2021 (As Restated) $ 4 $ 431,427 $ (2,814 ) $ (326,957 ) $ — $ 101,660 Net loss (As Restated) — — — 10,486 — 10,486 Stock-based compensation expense — 918 — — — 918 Shares repurchased as part of the Share Repurchase Program (1 ) — (4,722 ) — — (4,723 ) Issuance of common stock in exchange for consulting services — 50 — — — 50 Balance as of March 31, 2022 (As Restated) $ 3 $ 432,395 $ (7,536 ) $ (316,471 ) $ — $ 108,391 Net loss (As Restated) — — — (21,970 ) — (21,970 ) Stock-based compensation expense — 1,510 — — — 1,510 Issuance of common stock in exchange for consulting services — 50 — — — 50 Issuance of common stock as part of the Employee Stock Purchase Plan — 216 — — — 216 Balance as of June 30, 2022 (As Restated) $ 3 $ 434,171 $ (7,536 ) $ (338,441 ) $ — $ 88,197 Net loss (As Restated) — — — (12,316 ) — (12,316 ) Stock-based compensation expense — 911 — — — 911 Issuance of common stock in exchange for consulting services — 65 — — — 65 Other comprehensive income — — — — 201 201 Balance as of September 30, 2022 (As Restated) $ 3 $ 435,147 $ (7,536 ) $ (350,757 ) $ 201 $ 77,058 Balance December 31, 2022 (As Reported) $ 3 $ 401,799 $ (7,536 ) $ (308,572 ) $ 113 $ 85,807 Effect of Restatement — 34,470 — (45,157 ) — (10,687 ) Balance December 31, 2022 (As Restated) $ 3 $ 436,269 $ (7,536 ) $ (353,729 ) $ 113 $ 75,120 Net loss (As Restated) — — — (13,217 ) — (13,217 ) Stock-based compensation expense — 591 — — — 591 Shares repurchased as part of the Share Repurchase Program — — (3,447 ) — — (3,447 ) Issuance of common stock in exchange for consulting services — 42 — — — 42 Severance expense — 354 — — — 354 Other comprehensive loss — — — — (176 ) (176 ) Balance as of March 31, 2023 (As Restated) $ 3 $ 437,256 $ (10,983 ) $ (366,946 ) $ (63 ) $ 59,267 Net loss (As Restated) — — — (2,573 ) — (2,573 ) Stock-based compensation expense — 1,103 — — — 1,103 Issuance of common stock in exchange for consulting services — 25 — — — 25 Severance expense — 1,048 — — — 1,048 Issuance of common stock as part of the Employee Stock Purchase Plan — 165 — — — 165 Other comprehensive loss — — — — (162 ) (162 ) Balance as of June 30, 2023 (As Restated) $ 3 $ 439,597 $ (10,983 ) $ (369,519 ) $ (225 ) $ 58,873 Net loss (As Restated) — — — (10,367 ) — (10,365 ) Stock-based compensation expense — 1,387 — — — 1,387 Issuance of common stock in connection with the Proposed Merger (Note K) — 11,500 — — — 11,500 Issuance of common stock in exchange for consulting services — 71 — — — 71 Severance expense — 53 — — — 53 Other comprehensive loss — — — — 5 5 Balance as of September 30, 2023 $ 3 $ 452,608 $ (10,983 ) $ (379,886 ) $ (220 ) $ 61,524 Three Months Ended March 31, 2023 2022 As Reported Impact of Adjustments As Restated As Reported Impact of Adjustments As Restated Condensed Consolidated Statements of Cash Flows (UNAUDITED) Cash flows from operating activities: Net income (loss) $ (11,767 ) $ (1,450 ) $ (13,217 ) $ (1,864 ) $ 12,350 $ 10,486 Adjustments to reconcile net loss to net cash used in operating activities: Stock-based compensation expense 591 — 591 918 — 918 Severance expense 354 — 354 — — — Depreciation and amortization expense 79 — 79 65 — 65 Fair value adjustment related to derivative and warrant liability 2 1,543 1,545 (241 ) (12,350 ) (12,591 ) Fair value adjustment related to investments (196 ) — (196 ) 352 — 352 Consulting fees paid in common stock 42 — 42 50 — 50 Gain on foreign currency exchange rates (240 ) — (240 ) — — — Change in assets and liabilities: Accounts and other receivables 477 — 477 (1,792 ) — (1,792 ) Prepaid expenses and other current assets 703 — 703 303 — 303 Inventories 51 — 51 — — — Operating lease right-of-use assets 80 — 80 51 — 51 Accounts payable and accrued expenses 3,929 (93) 3,836 (486 ) — (486 ) Discount and rebate liabilities 1,528 — 1,528 — — — Operating lease liabilities (107 ) — (107 ) (88 ) — (88 ) Other liabilities 429 — 429 (821 ) — (821 ) Net cash used in operating activities (4,045 ) — (4,045 ) (3,553 ) — (3,553 ) Cash flows from investing activities: Purchases of property and equipment (29 ) — (29 ) (16 ) — (16 ) Purchases of investments (17,526 ) — (17,526 ) (3,832 ) — (3,832 ) Net cash used in investing activities (17,555 ) — (17,555 ) (3,848 ) — (3,848 ) Cash flows from financing activities: Proceeds from issuance of debt 12,914 — 12,914 — — — Payments of principal on insurance financing arrangements (415 ) — (415 ) — — — Repayment of debt (12,800 ) — (12,800 ) — — — Payment to repurchase shares as part of the Share Repurchase Program (3,447 ) — (3,447 ) (4,723 ) — (4,723 ) Repayment of principal on finance lease liabilities (2 ) — (2 ) (10 ) — (10 ) Net cash provided by financing activities (3,750 ) — (3,750 ) (4,733 ) — (4,733 ) Effect of exchange rate changes on cash and cash equivalents 65 — 65 — — — Net decrease in cash and cash equivalents (25,285 ) — (25,285 ) (12,134 ) — (12,134 ) Cash and cash equivalents, beginning of period 65,466 — 65,466 112,346 — 112,346 Cash and cash equivalents, end of period $ 40,181 — $ 40,181 $ 100,212 — $ 100,212 Supplemental cash flow information: Cash paid for interest $ 68 — $ 68 $ 5 — $ 5 Six Months Ended June 30, 2023 2022 As Reported Impact of Adjustments As Restated As Reported Impact of Adjustments As Restated Condensed Consolidated Statements of Cash Flows (UNAUDITED) Cash flows from operating activities: Net loss $ (16,851 ) $ 1,061 $ (15,790 ) $ (25,906 ) $ 14,422 $ (11,484 ) Adjustments to reconcile net loss to net cash used in operating activities: Stock-based compensation expense 1,694 — 1,694 2,428 — 2,428 Severance expense 1,402 — 1,402 — — — Depreciation and amortization expense 157 — 157 246 — 246 Fair value adjustment related to derivative and warrant liability — (481 ) (481 ) (273 ) (14,470 ) (14,743 ) Fair value adjustment related to investments (327 ) — (327 ) 495 — 495 Loss on sublease and disposal of property and equipment — — — 9 — 9 Consulting fees paid in common stock 67 — 67 100 — 100 Acquired in-process research and development — — — 17,663 — 17,663 Gain on foreign currency exchange rates (138 ) — (138 ) — — — Change in assets and liabilities: Accounts and other receivables (5,734 ) — (5,734 ) (1,292 ) — (1,292 ) Prepaid expenses and other current assets (146 ) (189 ) (335 ) (1,892 ) — (1,892 ) Inventories 125 — 125 39 — 39 Operating lease right-of-use assets 161 — 161 (24 ) — (24 ) Accounts payable and accrued expenses 3,338 (391 ) 2,947 630 — 630 Discount and rebate liabilities 3,097 — 3,097 496 — 496 Operating lease liabilities (216 ) — (216 ) (37 ) — (37 ) Other liabilities 622 — 622 (339 ) 48 (291 ) Net cash used in operating activities (12,749 ) — (12,749 ) (7,657 ) — (7,657 ) Cash flows from investing activities: Acquisitions, net — — — (14,090 ) — (14,090 ) Purchases of property and equipment (52 ) — (52 ) (31 ) — (31 ) Purchases of investments (17,467 ) — (17,467 ) (23,832 ) — (23,832 ) Maturities of long-term investments, net 34,000 — 34,000 1,025 — 1,025 Net cash used in investing activities 16,481 — 16,481 (36,928 ) — (36,928 ) Cash flows from financing activities: Proceeds from issuance of debt 12,800 — 12,800 12,800 — 12,800 Proceeds from insurance financing arrangements 1,256 — 1,256 1,273 — 1,273 Proceeds from Employee Stock Purchase Plan 166 — 166 216 — 216 Payments of principal on insurance financing arrangements (564 ) — (564 ) (469 ) — (469 ) Repayment of debt (13,007 ) — (13,007 ) — — — Payment of offering costs — — — (68 ) — — Payment to repurchase shares as part of the Share Repurchase Program (3,447 ) — (3,447 ) (4,723 ) — (4,723 ) Repayment of principal on finance lease liabilities (3 ) — (3 ) (11 ) — (11 ) Net cash provided by financing activities (2,799 ) — (2,799 ) 9,018 — 9,086 Effect of exchange rate changes on cash and cash equivalents (203 ) — (203 ) — — — Net decrease in cash and cash equivalents 730 — 730 (35,567 ) — (35,499 ) Cash and cash equivalents, beginning of period 65,466 — 65,466 112,346 — 112,346 Cash and cash equivalents, end of period $ 66,196 $ — $ 66,196 $ 76,779 $ — $ 76,847 Supplemental cash flow information: Cash paid for interest $ 261 — $261 $ 41 — $ 41 Nine Months Ended September 30, 2023 2022 As Reported Impact of Adjustments As Restated As Reported Impact of Adjustments As Restated Condensed Consolidated Statements of Cash Flows (UNAUDITED) Cash flows from operating activities: Net loss $ (30,896 ) $ 4,739 $ (26,157 ) $ (32,522 ) $ 8,722 $ (23,800 ) Adjustments to reconcile net loss to net cash used in operating activities: Stock-based compensation expense 3,081 — 3,081 3,339 — 3,339 Severance expense 1,401 — 1,401 — — — Depreciation and amortization expense 219 — 219 644 — 644 Fair value adjustment related to derivative and warrant liability — (4,159 ) (4,159 ) (295 ) (8,893 ) (9,188 ) Fair value adjustment related to investments (451 ) — (451 ) 634 — 634 Loss on sublease and disposal of property and equipment 157 — 157 9 — 9 Consulting fees paid in common stock 138 — 138 165 — 165 Acquired in-process research and development — — — 17,663 — 17,663 Gain on foreign currency exchange rates (30 ) — (30 ) — — — Change in assets and liabilities: Accounts and other receivables (1,628 ) — (1,628 ) (4,646 ) — (4,646 ) Prepaid expenses and other current assets 216 (189 ) 27 (1,196 ) — (1,196 ) Inventories 190 — 190 280 — 280 Operating lease right-of-use assets 243 — 243 82 — 82 Other long-term assets (93 ) — (93 ) - — — Accounts payable and accrued expenses 5,791 (391 ) 5,400 1,262 — 1,262 Discount and rebate liabilities 3,895 — 3,895 858 — 858 Operating lease liabilities (326 ) — (326 ) (160 ) — (160 ) Other liabilities 716 — 716 (372 ) 171 (201 ) Net cash used in operating activities (17,377 ) — (17,377 ) (14,255 ) — (14,255 ) Cash flows from investing activities: Acquisitions, net — — — (14,090 ) — (14,090 ) Purchases of property and equipment (224 ) — (224 ) (59 ) — (59 ) Purchases of investments (45,821 ) — (45,821 ) (23,832 ) — (23,832 ) Purchases of Secured corporate notes (25,426 ) — (25,426 ) — — — Maturities of long-term investments, net 43,496 — 43,496 1,325 — 1,325 Net cash used in investing activities (27,975 ) — (27,975 ) (36,656 ) — (36,656 ) Cash flows from financing activities: Proceeds from issuance of debt 38,801 — 38,801 12,800 — 12,800 Proceeds from insurance financing arrangements 1,256 — 1,256 1,273 — 1,273 Proceeds from Employee Stock Purchase Plan 219 — 219 216 — 216 Payments of principal on insurance financing arrangements (564 ) — (564 ) (876 ) — (876 ) Repayment of debt (12,800 ) — (12,800 ) — — — Payment of offering costs — — — (68 ) — — Payment to repurchase shares as part of the Share Repurchase Program (3,447 ) — (3,447 ) (4,723 ) — (4,723 ) Repayment of principal on finance lease liabilities (5 ) — (5 ) (13 ) — (13 ) Net cash provided by financing activities 23,460 — 23,460 8,609 — 8,677 Effect of exchange rate changes on cash and cash equivalents (305 ) — (305 ) 15 — 15 Net decrease in cash and cash equivalents (22,197 ) — (22,197 ) (42,287 ) —- (42,219 ) Cash and cash equivalents, beginning of period 65,466 — 65,466 112,346 — 112,346 Cash and cash equivalents, end of period $ 43,269 $ — $ 43,269 $ 70,059 $ — $ 70,127 Supplemental cash flow information: Cash paid for interest $ 456 $ — $ 456 $ 165 $ — $ 165 Right-of-use assets obtained in exchange for lease liabilities — — — — — — Supplemental disclosure of noncash investing activities: Issuance of common stock in connection with the Merger (Note K) (11,500 ) — (11,500 ) — — — Supplemental disclosure of noncash financing activities: Issuance of secured promissory note for the Merger (Note K) (5,073 ) — (5,073 ) — — —

Note D - Accounts and Other Rec

Note D - Accounts and Other Receivables	12 Months Ended
Note D - Accounts and Other Receivables	Dec. 31, 2023
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	D. Accounts and Other Receivables Accounts and other receivables consist of the following (in thousands): December 31, 2023 2022 Accounts receivable $ 16,119 $ 7,185 Other receivables 1,258 1,114 Total accounts and other receivables $ 17,377 $ 8,299

Note E - Prepaid Expenses and O

Note E - Prepaid Expenses and Other Current Assets	12 Months Ended
Note E - Prepaid Expenses and Other Current Assets	Dec. 31, 2023
Notes to Financial Statements
Other Current Assets [Text Block]	E. Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consist of the following (in thousands): December 31, 2023 2022 Prepaid insurance $ 1,172 $ 577 Other prepaid expenses and current assets 652 1,111 Total prepaid expenses and other current assets $ 1,824 $ 1,688

Note F - Property and Equipment

Note F - Property and Equipment	12 Months Ended
Note F - Property and Equipment	Dec. 31, 2023
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	F. Property and Equipment Property and equipment consists of the following (in thousands): December 31, 2023 2022 Laboratory equipment $ 711 $ 710 Furniture and office equipment 157 104 Computers and hardware 643 462 Leasehold improvements 710 710 Finance lease right-of-use assets 149 251 Total property and equipment 2,370 2,237 Less: accumulated depreciation and amortization (1,634 ) (1,443 ) Property and equipment, net $ 736 $ 794 The estimated useful lives of property and equipment are as follows: Useful Life Asset Category (in years) Laboratory equipment 10 Furniture and office equipment 5 - 10 Computers and hardware 3 - 7 Leasehold improvements 9 Depreciation and amortization expense, including amounts pertaining to assets held under finance leases, was approximately $245,000 and $257,000 for the years ended December 31, 2023 2022

Note G - Accounts Payable and A

Note G - Accounts Payable and Accrued Expenses	12 Months Ended
Note G - Accounts Payable and Accrued Expenses	Dec. 31, 2023
Notes to Financial Statements
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	G. Accounts Payable and Accrued Expenses Accounts payable and accrued expenses consist of the following (in thousands): December 31, 2023 2022 Accrued payroll 10,671 1,673 Accrued professional fees 675 256 Accounts payable 13,987 3,611 Other accrued expenses 3,070 629 Total accounts payable and accrued expenses $ 28,403 $ 6,169

Note H - Debt Obligations

Note H - Debt Obligations	12 Months Ended
Note H - Debt Obligations	Dec. 31, 2023
Notes to Financial Statements
Debt Disclosure [Text Block]	H. Debt Obligations Secured Promissory Note In connection with the Merger (Note R), on August 30, 2023, six twenty first second August 30, 2026, third December 31, 2023. may Not e R. As of Decemb 31, 2023, December 31, 2023 Secured promissory note $ 5,000 Unamortized original issue premium 148 Less: debt issuance costs (82 ) Secured promissory note, net $ 5,066 Future minimum December 31, 2023, Year Ending December 31, 2023 2024 $ — 2025 1,200 2026 3,800 Total minimum payments 5,000 Plus: unamortized debt premium and debt issuance costs 66 Secured promissory note, net $ 5,066 Line of Credit On May 31, 2022, 0.00%. The revolving facility under the Line of Credit is secured by a perfected security interest in deposit accounts. The revolving facility under the Line of Credit is subject to customary affirmative and negative covenants. The latest maturity date of the loans under the Line of Credit is May 31, 2025, December 31, 2022. December 31, 2022, December 31, 2022. January 31, 2023, May 7, 2023. On January 26, 2023, investments are used as collateral for the loan and the amount the Company is able to borrow is limited to 80-90% of its outstanding investment balance held with Wells Fargo (the "Collateral Requirement"). The margin account bears interest at the Prime rate minus 225 basis-points. As of December 31, 2023, December 31, 2023, 2024

Note I - Commitments and Contin

Note I - Commitments and Contingencies	12 Months Ended
Note I - Commitments and Contingencies	Dec. 31, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	I. Commitments and Contingencies Legal Matters From time to time, the Company is involved in various legal proceedings arising in the normal course of business. For some matters, a liability is not not APADAZ License Agreement On May 31, 2023, October 25, 2018. December 31, 2023, October 2023. Stockholder Litigation Related to the Merger On October 12, 2023, No. 1:23 08995 14 20 1934 not October 17, 2023, December 13, 2023. On October 20, 2023, No. 1:23 01185 14 20 1934 14a 9 not On October 20, 2023, No. 1:23 01186 14 20 1934 14a 9 not As of December 31, 2023 2022,

Note J - Stock and Warrants

Note J - Stock and Warrants	12 Months Ended
Note J - Stock and Warrants	Dec. 31, 2023
Notes to Financial Statements
Equity [Text Block]	J. Stock and Warrants Authorized, Issued, and Outstanding Common Shares As of December 31, 2023, 2022, s, 43,110,360 and 35,450,2 57 December 31, 2023, 2022, an December 31, 2023, 2022, As of December 31, 2023, 2022, December 31, 2023 2022 Outstanding awards under equity incentive plans 8,023,142 2,456,407 Outstanding common stock warrants 5,603,729 4,252,600 Possible future issuances under equity incentive plans 1,728,885 4,421,508 Possible future issuances under employee stock purchase plan 1,340,172 1,417,365 Total common shares reserved for future issuance 16,695,928 12,547,880 Common Stock Activity The following table summarizes common stock activity for the years ended December 31, 2023, 2022 Shares of Common Stock Balance as of January 1, 2022 35,005,640 Common stock issued as compensation to third-parties 41,821 Common stock repurchased as a result of the Stock Repurchase Program (589,792 ) Common stock issued as a result of the Employee Stock Purchase Plan 82,635 Balance as of December 31, 2022 34,540,304 Common stock issued as compensation to third-parties 44,791 Common stock issued as a result of stock warrants exercised 110 Common stock issued as a result of stock options exercised 7,500 Common stock repurchased as a result of the Stock Repurchase Program (665,739 ) Common stock issued in connection with the Merger (Note R) 7,530,509 Common stock issued as a result of the Employee Stock Purchase Plan 77,193 Balance as of December 31, 2023 41,534,668 Authorized, Issued, and Outstanding Preferred Stock As of December 31, 2023, 2022, December 31, 2023, 2022, no Warrants to Purchase Common Stock In prior periods, the Company issued warrants to purchase common stock to various third h 4,221,240 December 31, 2023, 260, Earnings per Share may In connection with the Merger (Note R), in November 2023, "2023 November 22, 2028. December 31, 2023, none 480, 815, November 2023, Based on the conclusion reached regarding the liability classification of the 2023 2021 “2021 December 31, 2022, 2023. 2021 2023 2021 December 31, 2022, As noted above, the Company determined that these warrants and the Put Option should be recorded as a liability and stated at fair value at each reporting period. Changes to the fair value of the warrant liability are recorded through the consolidated statements of operations as a fair value adjustment. As of December 31, 2023, 2022, December 31, 2023, December 31, 2022.

Note K - Stock-based Compensati

Note K - Stock-based Compensation	12 Months Ended
Note K - Stock-based Compensation	Dec. 31, 2023
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	K. Stock-Based Compensation The Company maintains a stock-based compensation plan (the “Incentive Stock Plan”) that governs stock awards made to employees and directors prior to completion of the IPO. In November 2014, April 2015, 2014 “2014 April 2015. 2014 June 2021, 2014 2014 April 2021, 4,900,000 January 1, 2031 2014 162 may 2014 December 31, 2023. 2014 January 1 January 1, 2016, January 1, 2031, December 31 2014 January 1, 2024, 2014 by 1,661,386 shar During the year ended December 31, 2023, December 31,2022, In June 2021, April 2021. may first October 1, 2021, first May 31, 2022. December 31, 2023, 159,82 8 In January 2023, 2023 “2023 may 2023 February 2024, 2023 2023 In May 2023, 2014 Stock-based compensation expense recorded under the Incentive Stock Plan, A&R 2014 2023 Year ended December 31, 2023 2022 Research and development $ 2,664 $ 1,443 General and administrative 3,290 2,851 Total stock-based compensation expense $ 5,954 $ 4,294 There was no stock-based compensation expense related to performance-based awards recognized during the year ended December 31, 2023. There was $0.4 million of stock-based compensation related to performance-based awards recognized during the year ended December 31, 2022. As a result of the Mickle Transition Agreement and the Pascoe Transition Agreement, as further discussed in Note P , December 31, 2023. Stock Option Awards The Company estimates the fair value of stock options using the Black-Scholes option-pricing model, which requires the use of subjective assumptions, including the expected term of the option, the expected stock price volatility, expected dividend yield and the risk-free interest rate for the expected term of the option. The expected term represents the period of time the stock options are expected to be outstanding. Due to the lack of sufficient historical exercise data to provide a reasonable basis upon which to otherwise estimate the expected term of the stock options, the Company uses the simplified method to estimate the expected term for its “plain vanilla” stock options. Under the simplified method, the expected term of an option is presumed to be the mid-point between the vesting date and the end of the contractual term. Some options, for example those that have exercise prices in excess of the fair value of the underlying stock, are not no not not The Company recognizes compensation expense related to stock-based payment transactions upon satisfaction of the requisite service or vesting requirements. Forfeitures are estimated at the time of grant and revised based on actual forfeitures, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Using the Black-Scholes option-pricing model, the weighted-average fair value of awards granted during the years ended December 31, 2023, 2022, s $3.65 an Year Ended December 31, 2023 2022 Risk-free interest rate 3.34% - 4.79% 1.70% - 3.80% Expected term (in years) 5.50 - 10.00 5.50 - 7.00 Expected volatility 89.48% - 93.67% 91.28% - 98.91% Expected dividend yield 0 0 2014 2023 for the year ended December 31, 2023 , Weighted Weighted Avg Aggregate Number of Average Remaining Intrinsic Options Exercise Price Contractual Term Value Outstanding balance at January 1, 2023 2,456,407 $ 16.84 8.51 $ 11,819 Granted 5,779,679 $ 4.68 — — Exercised or released 7,500 $ 4.67 — — Canceled or forfeited 205,444 $ 4.70 — $ 122 Expired — — — — Outstanding balance at December 31, 2023 8,023,142 $ 8.40 8.68 $ 11,089 Exercisable at December 31, 2023 2,408,165 $ 16.28 7.81 $ 1,778 Vested and expected to vest at December 31, 2023 6,972,858 $ 8.96 8.62 $ 9,112 Information regarding currently outstanding and exercisable options as of December 31, 2023 , Options Outstanding Options Exercisable Weighted Avg Weighted Avg Number of Remaining Number of Remaining Exercise Price Shares Contractual Term Shares Contractual Term $2.848 to $10.00 7,742,171 8.84 2,127,194 8.25 $10.01 to $30.00 69,375 7.17 69,375 7.17 $30.01 to $50.00 68,514 5.11 68,514 5.11 $50.01 to $70.00 41,866 3.08 41,866 3.08 $70.01 to $327.20 101,216 2.70 101,216 2.70 8,023,142 8.68 2,408,165 7.81 The total fair value of stock options vested during the years ended December 31, 2023 2022 $9.2 m 7 Unvested stock options as of December 31, 2023 2022 Number of Unvested Shares December 31, Exercise Price 2023 2022 $2.848 to $10.00 5,614,977 1,824,285 $30.01 to $50.00 — 17,121 Total number of unvested stock options 5,614,977 1,841,406 As of December 31, 2023 , there was $13.8 million of total unrecognized compensation cost related to unvested share-based compensation arrangements granted under the A&R 2014 Plan and 2023 December 31, 2023. December 31, 2022.

Note L - Fair Value of Financia

Note L - Fair Value of Financial Instruments	12 Months Ended
Note L - Fair Value of Financial Instruments	Dec. 31, 2023
Notes to Financial Statements
Fair Value Disclosures [Text Block]	L. Fair Value of Financial Instruments The accounting standard for fair value measurements provides a framework for measuring fair value and requires disclosures regarding fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, based on the Company’s principal or, in absence of a principal, most advantageous market for the specific asset or liability. The Company uses a three three ● Level 1—Observable ● Level 2—Observable ● Level 3—Unobservable no The carrying amounts of certain financial instruments, including cash and cash equivalents, accounts and other receivables, accounts payable and accrued expenses, the Nantahala Note, and the margin account approximate their respective fair values due to the short-term nature of such instruments. Assets and Liabilities Measured at Fair Value on a Recurring Basis The Company evaluates its financial assets and liabilities subject to fair value measurements on a recurring basis to determine the appropriate level in which to classify them for each reporting period. This determination requires significant judgments to be made. The following table summarizes the conclusions reached regarding fair value measurements as of December 31, 2023 2022 Quoted Prices Significant in Active Other Significant Balance at Markets for Observable Unobservable December 31, Identical Assets Inputs Inputs 2023 (Level 1) (Level 2) (Level 3) CVR liability (Note R) $ 7,262 $ — $ — $ 7,262 Warrant liabilities $ 16,100 — — $ 16,100 Total liabilities $ 23,362 $ — $ — $ 23,362 Securities: U.S. Treasury securities $ 24,688 $ 24,688 $ — $ — Total assets $ 24,688 $ 24,688 $ — $ — Quoted Prices Significant in Active Other Significant Balance at Markets for Observable Unobservable December 31, Identical Assets Inputs Inputs 2022 (Level 1) (Level 2) (Level 3) Warrant liabilities (As Restated) $ 10,202 $ — $ — $ 10,202 Total liabilities $ 10,202 $ — $ — $ 10,202 Securities: U.S. government-sponsored agency securities $ 7,189 $ — $ 7,189 $ — U.S. Treasury securities 9,711 9,711 — — Total assets $ 16,900 $ 9,711 $ 7,189 $ — The common stock warrant liabilities were recorded at fair value using the Black-Scholes option pricing model. The following assumptions were used in determining the fair value of the warrant liabilities valued using the Black-Scholes option pricing model as of December 31, 2023, 2022: December 31, 2023 December 31, 2022 Risk-free interest rate 3.76% - 4.12% 4.01% - 4.12% Volatility 62.01% - 92.42% 98.33% - 103.01% Dividend yield —% —% Expected term (years) 2.0 - 4.9 3.0 - 4.0 Weighted average fair value 2.94 2.94 The following table is a reconciliation for the common stock warrant liabilities measured at fair value using Level 3 Balance at December 31, 2021 (As Restated) $ 25,032 Change in fair value measurement (As Restated) (14,830 ) Balance at December 31, 2022 (As Restated) $ 10,202 Fair value of warrants issued 4,500 Change in fair value measurement 1,398 Balance at December 31, 2023 $ 16,100 For the years ended December 31, 2023, 2022,

Note M - Income Taxes

Note M - Income Taxes	12 Months Ended
Note M - Income Taxes	Dec. 31, 2023
Notes to Financial Statements
Income Tax Disclosure [Text Block]	M. Income Taxes The Company ’s financial statements include a total state tax expense of$ 31,000 December 31, 2022 not December 31, 2023. $0.8 mi December 31, 2022. Year ended December 31, 2023 2022 (As Restated) Federal statutory rate 21.00 % 21.00 % Effect of: Change in valuation allowance (23.29 ) (34.77 ) Return to provision and deferred true-up (2.41 ) (5.37 ) Federal research and development credit 4.09 1.82 State research and development credit — 0.12 Change in rate (0.01 ) 0.80 State tax benefit (net of federal) 5.19 4.78 Warrant liability — 12.39 Stock-based compensation (0.20 ) (1.09 ) Global intangible low-taxed income credit (3.41 ) (1.92 ) Foreign research and development excess benefit (0.86 ) 2.17 Other (0.10 ) 0.19 Federal income tax provision effective rate — % 0.12 % The components of deferred tax assets and liabilities are as follows (in thousands): December 31, 2023 2022 Deferred tax assets relating to: Net operating loss carryforwards $ 90,743 $ 66,373 Research and development tax carryforward 20,670 6,900 Stock-based compensation 5,154 4,185 174 expenses 30,241 3,730 Right-of-use liability 265 359 Property and equipment 23 22 Other deferred tax assets 1,951 598 Total gross deferred tax assets 149,047 82,167 Deferred tax liabilities relating to: Right-of-use asset 249 (336 ) Intangibles 14,473 — Total gross deferred tax liabilities 14,722 (336 ) Deferred tax assets less liabilities 134,324 81,831 Valuation allowance (134,488 ) (81,831 ) Net deferred tax asset (liability) $ (164 ) $ — In assessing the realizability of deferred tax assets, management considers whether it is more likely than not not not not The Company recorded refundable research and development tax credit as other income and not 740 December 31, 2022, 2023. no In accordance with the Tax Cuts and Jobs Act of 2017, not no The Company has federal operating loss carryforwards totaling $350 million, $145.3 million of which, if not no not 2027. may 382 may ASC 740 10, not” not not not not

Note N - Net Loss Per Share

Note N - Net Loss Per Share	12 Months Ended
Note N - Net Loss Per Share	Dec. 31, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	N. Net Loss Per Share For all periods presented herein, the Company did not two not two Under the two No no two two two As noted above, for all periods presented herein, the Company did not two no The following securities, presented on a common stock equivalent basis, have been excluded from the calculation of weighted average number of shares of common stock outstanding because their effect is anti-dilutive: December 31, 2023 2022 Awards under equity incentive plans 1,728,885 2,456,407 Common stock warrants 5,603,729 4,252,600 Total securities excluded from the calculation of weighted average number of shares of common stock outstanding 7,332,614 6,709,007 A reconciliation from net loss to basic net loss attributable to common stockholders per share of common stock and diluted net loss attributable to common stockholders per share of common stock for the years ended December 31, 2023 2022, December 31, 2023 2022 (As Restated) Basic and diluted net loss per share of common stock: Net loss, basic and diluted $ (46,049 ) $ (26,772 ) Weighted average number of shares of common stock outstanding, basic and diluted 35,452 34,489 Basic and diluted net loss per share of common stock $ (1.30 ) $ (0.78 )

Note O - Leases

Note O - Leases	12 Months Ended
Note O - Leases	Dec. 31, 2023
Notes to Financial Statements
Lease Disclosure [Text Block]	O. Leases The Company has operating and finance leases for office space, laboratory facilities and various laboratory equipment, furniture and office equipment and leasehold improvements. The Company determines if an arrangement is a lease at contract inception. Lease assets and lease liabilities are recognized based on the present value of lease payments over the lease term at the commencement date. The Company does not 12 not Effective June 1, 2021, one two February 2026. The components of lease expense were as follows (in thousands): Year Ended December 31, Lease Cost 2023 2022 Finance lease cost: Amortization of right-of-use assets $ 102 $ 129 Interest on lease liabilities — 2 Total finance lease cost 102 131 Operating lease cost 437 418 Short-term lease cost 171 210 Variable lease cost 40 39 Less: sublease income (157 ) (157 ) Total lease costs $ 593 $ 641 Supplemental cash flow information related to leases was as follows (in thousands): Year Ended December 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from finance leases $ — $ 2 Financing cash flows from finance leases 5 16 Operating cash flows from operating leases 552 522 Operating cash flows from short-term leases 171 210 Operating cash flows from variable lease costs 40 39 Right-of-use assets obtained in exchange for lease liabilities: Finance leases $ — $ — Operating leases — 123 Supplemental balance sheet information related to leases was as follows (in thousands, except weighted average remaining lease term and weighted average discount rate): December 31, 2023 2022 Finance Leases Property and equipment, at cost $ 1,031 $ 1,031 less: accumulated depreciation and amortization (882 ) (780 ) Property and equipment, net $ 149 $ 251 Other current liabilities $ — $ 6 Other long-term liabilities — — Total finance lease liabilities $ — $ 6 Operating Leases Operating lease right-of-use assets $ 790 $ 988 Total operating lease right-of-use assets $ 790 $ 988 Current portion of operating lease liabilities $ 543 $ 480 Operating lease liabilities, less current portion 456 843 Total operating lease liabilities $ 999 $ 1,323 Weighted Average Remaining Lease Term Finance leases (in years) 0 1 Operating leases (in years) 2 3 Weighted Average Discount Rate Finance leases 14.3 % 14.3 % Operating leases 7.6 % 7.3 % Maturities on lease liabilities were as follows (in thousands): Finance Operating Year Ending December 31, Leases Leases 2024 $ — $ 644 2025 — 389 2026 — 30 Total lease payments — 1,063 Less: future interest expense — (64 ) Lease liabilities $ — $ 999

Note P - Employee Benefit Plan

Note P - Employee Benefit Plan	12 Months Ended
Note P - Employee Benefit Plan	Dec. 31, 2023
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	P. Employee Benefit Plan The Company has a 401 “401 may 401 and $0.2 million for the years ended December 31, 2023 2022, The Company has a discretionary profit-sharing plan (the “Profit Sharing Plan”) that covers all employees. Employees become eligible participants in the Profit Sharing Plan once they have provided three no 2023 2022.

Note Q - Significant Events

Note Q - Significant Events	12 Months Ended
Note Q - Significant Events	Dec. 31, 2023
Notes to Financial Statements
Significant Events [Text Block]	Q. Significant Events On January 6, 2023, 2023 April 25, 2023. January 6, 2023, January 6, 2023, In connection with Mr. Pascoe’s appointment as the Company’s Chief Executive Officer, the Company and Mr. Pascoe entered into an amendment to the employment agreement, dated November 5, 2021, 2014 January 9, 2023. first January 6, 2024 ( In connection with the management transition, the Company entered into (i) a transition agreement with Dr. Mickle (the “Mickle Transition Agreement”) and (ii) a consulting agreement with Dr. Mickle (the “Consulting Agreement”). Pursuant to the terms of the Mickle Transition Agreement, subject to his timely delivering a release of claims in the Company’s favor, Dr. Mickle will receive severance payments and benefits consisting of (i) continued payment of his base salary for 18 months following the date on which Dr. Mickle’s employment with the Company ends (the “Separation Date”), (ii) up to 18 months of continued medical, dental and vision coverage pursuant to COBRA and (iii) a one may 18 first 2014 December 31, 2023, y $0.6 millio At the Annual Meeting, each of John B. Bode, Douglas W. Calder, and Corey Watton was elected as a director of the Company and each of Richard W. Pascoe, Christopher A. Posner, and David S. Tierney ceased serving on the Company's Board of Directors. After the Annual Meeting, the Company's Board of Directors accepted the resignation of Richard W. Pascoe from his role as Chief Executive Officer on May 5, 2023, June 1, 2023, 12 12 nine December 31, 2023, $0.3 m On May 3, 2023, not 2024 In May 2023, June 1, 2023. On August 7, 2023, 2024 On August 7, 2023, On October 7, 2023, October 10, 2023. October 10, 2023 ( October 10, 2023, 2023 first October 10, 2024 ( twelve one six eighteen 12 On October 10, 2023, In January 2024, On Januar y 20, 2 024, 2024

Note R - Merger

Note R - Merger	12 Months Ended
Note R - Merger	Dec. 31, 2023
Notes to Financial Statements
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	R. Merger On August 30, 2023, ● Bridge Loan October 31, 2023, ● Purchase of Acer s Term Loans March 14, 2022, January 31, 2023 1 2 3 ● Purchase of Acer s Convertible June 16, 2023. ● Amendment to IP License Agreement and IP Termination Agreement: March 19, 2021, first third In connection with the closing of the Merger on November 17, 2023, one one 2820 The assets acquired and liabilities assumed were recorded based on their acquisition date fair values. Consideration for the Merger was $72.6 million and consists of (i) approximately 2.96 million shares of Zevra common stock valued at $12.8 million, (ii) the Bridge Loan advances of $17.8 million, (iii) $12.0 million in cash paid to Nantahala; (iv) 2.27 million shares of Zevra Common Stock issued to Nantahala valued at $11.5 million based on the VWAP of shares of Zevra Common Stock during the 20 consecutive trading days ending on the trading date prior to August 30, 2023; ( Assets Cash $ 575 Prepaid expenses 278 Other current assets 11 Inventory 9,376 Property, plant, and equipment 35 Other noncurrent assets 209 Approved product - OLPRUVA 68,000 IPR&D - celiprolol 2,000 Goodwill acquired 4,538 85,022 Liabilities Accounts payable and accrued expenses $ 10,718 Deferred collaboration funding 1,500 Operating lease liabilities 175 12,393 Fair Value of Net Assets Acquired $ 72,629 The preliminary fair values assigned to the tangible and intangible assets acquired and liabilities assumed were determined using an income approach based on management’s estimates and assumptions, as well as other information compiled by management, including third one may December 31, 2023, not not The results of operations and changes in stockholders' equity for Acer were included in the Company's consolidated financial statements beginning November 18 2023. $42,0 00 November 18, 2023, December 31, 2023. The following pro forma combined results of operations present the acquisition as if it had occurred on January 1, 2022. pro forma combined results of operations do not one not Year Ended December 31, 2023 Year Ended December 31, 2022 Pro forma revenue $ 27,705 $ 10,458 Pro forma net loss (78,875 ) (80,652 ) The Company expensed approximately $ 2.2 December 31, 2023, Cancellation of Acer Warrant On November 22, 2023, Contingent Consideration Contingent consideration liabilities relate to our liabilities arising in connection with the CVRs issued as a result of the Merger. The contingent consideration is classified as Level 3 The following table provides a reconciliation of the beginning and ending balances related to the contingent consideration liabilities for the CVRs (dollars in thousands): Balance at December 31, 2022 $ 0 Initial estimate of contingent consideration at the Effective Time 8,562 Change in fair value recognized in earnings (1,300 ) Balance at December 31, 2023 $ 7,262 For the year ended December 31, 2023, 1.3

Note S - Subsequent Events

Note S - Subsequent Events	12 Months Ended
Note S - Subsequent Events	Dec. 31, 2023
Notes to Financial Statements
Subsequent Events [Text Block]	S. Subsequent Events The Company evaluated events and transactions occurring subsequent to December 31, 2023, rough April , 2024, no

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
Significant Accounting Policies (Policies)	Dec. 31, 2023
Accounting Policies [Abstract]
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of these consolidated financial statements in conformity with U.S. GAAP requires the Company to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates. On an ongoing basis, the Company evaluates its estimates and assumptions, including those related to revenue recognition, the useful lives of property and equipment, the recoverability of long-lived assets, the incremental borrowing rate for leases, and assumptions used for purposes of determining stock-based compensation, income taxes, the fair value of long-term investments, the fair value of the derivative and warrant liability and discount and rebate liabilities, among others. The Company bases its estimates on historical experience and on various other assumptions that it believes to be reasonable, the results of which form the basis for making judgments about the carrying value of assets and liabilities.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk Financial instruments that potentially expose the Company to concentrations of credit risk consist principally of cash on deposit and investments with multiple financial institutions, the balances of which frequently exceed insured limits, and accounts receivable, which are concentrated amongst a limited number of customers.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents The Company considers any highly liquid investments with an original maturity of three
Investment, Policy [Policy Text Block]	Investments The Company maintains investment securities that are classified as available-for-sale securities for which the Company has elected the fair value option under ASC 825, Financial Instruments. As such, these securities are carried at fair value with unrealized gains and losses included in fair value adjustment related to investments on the consolidated statements of operations. The securities primarily consist of U.S. Treasury securities and U.S. government-sponsored agency securities and are included in securities at fair value in the consolidated balance sheets. As of December 31, 2023, 2022, $24.7 m $0.6 s. In addition, the Company held certificates of deposit totaling $20.5 million as of December 31, 2022, December 31, 2022. May 2023.
Consolidation, Variable Interest Entity, Policy [Policy Text Block]	Variable Interest Entities The primary beneficiary of a variable interest entity ("VIE") is required to consolidate the assets and liabilities of the VIE. When the Company obtains a variable interest in another entity, it assesses at the inception of the relationship and upon occurrence of certain significant events whether the entity is a VIE, and if so, whether the Company is the primary beneficiary of the VIE based on its power to direct the activities of the VIE that most significantly impact the VIE's economic performance and the Company's obligation to absorb losses or the rights to receive benefits from the VIE that could potentially be significant to the VIE. To assess whether the Company has the power to direct the activities of the VIE that most significantly impact the VIE's economic performance, the Company considers all the facts and circumstances, including the Company's role in establishing the VIE and the Company's ongoing rights and responsibilities. The assessment includes identifying the activities that most significantly impact the VIE's economic performance and identifying which party, if any, has the power to direct those activities. In general, the parties that make the most significant decisions affecting the VIE (management and representation on the Board of Directors) are deemed to have the power to direct the activities of a VIE. To assess whether the Company has the obligation to absorb losses of the VIE or the rights to receive benefits from the VIE that could potentially be significant to the VIE, the Company considers all of its economic interests that are deemed to be variable interests in the VIE. This assessment requires judgement in determining whether these interests, in the aggregate, are considered potentially significant to the VIE. As of December 31, 2023, not December 31, 2022.
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill and Intangible Assets Goodwill represents the excess of the consideration transferred over the fair value of the net assets acquired when accounted for using the acquisition method of accounting for business combinations. Goodwill is not fourth not one 35, first not not The Company's goodwill balance was $4.7 million as of December 31, 2023. December 31, 2022. December 31, 2022, 350 not not no December 31, 2023. Acquired in-process research and development (“IPR&D”) that the Company acquires in conjunction with the acquisition of a business represents the fair value assigned to incomplete research projects which, at the time of acquisition, have not fourth was $2.0 mil December 31, 2023. December 31, 2022, May 2022 December 31, 2023, 2022. As of December 31, 2023, $67.2 milli eleven $0.8 m December 31, 2023. For intangible assets subject to amortization, estimated amortization expense for the five December 31, 2023, 2024 $ 6,182 2025 $ 6,182 2026 $ 6,182 2027 $ 6,182 2028 $ 6,182
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment The Company records property and equipment at cost less accumulated depreciation and amortization. Costs of renewals and improvements that extend the useful lives of the assets are capitalized. Maintenance and repairs are expensed as incurred. Depreciation is determined on a straight-line basis over the estimated useful lives of the assets, which generally range from three ten
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets Long-lived assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amounts of the assets may not December 31, 2023, 2022.
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers 606” five 1 2 3 4 5 Arimoclomol Expanded Access Program Net revenue includes revenue from the sale of arimoclomol for the treatment of NPC under the remunerated expanded access compassionate use program in France (“French nATU”). An expanded access compassionate use program is a program giving specific patients access to a drug, which is not no In accordance with ASC 606, The French Health Authorities and the manufacturer have agreed to a price for sales during the French nATU, but the final transaction price depends on the terms and conditions in the contracts with the French Health Authorities, following market approval. Any excess in the price charged by the manufacturer compared to the price agreed with the health authorities once the drug product is approved in France must be repaid. The repayment is considered in the clawback liability (rebate). An estimate of net revenue and clawback liability are recognized using the ‘expected value’ method. Accounting for net revenue and clawback liability requires determination of the most appropriate method for the expected final transaction price. This estimate also requires assumptions with respect to inputs into the method, including current pricing of comparable marketed products within the rare disease area in France. Management has considered the expected final sales price as well as the price of similar drug products. The Company is operating within a rare disease therapeutic area where there is unmet treatment need and hence a limited number of comparable commercialized drug products. The limited available relevant market information for directly comparable commercialized drugs within rare disease increases the uncertainty in management's estimate. For the years ended December 31, 2023, 2022, December 31, 2023, December 31, 2022, December 31, 2023, December 31, 2022, December 31, 2023, 2022, Licensing Agreements The Company enters into licensing agreements with licensees that fall under the scope of ASC 606. The terms of the Company’s licensing agreements typically include one may As part of the accounting for these agreements, the Company must develop estimates and assumptions that require judgment to determine the underlying stand-alone selling price for each performance obligation which determines how the transaction price is allocated among the performance obligations. Generally, the estimation of the stand-alone selling price may Up front Fees Milestone Payments not not not may AZSTARYS License Agreement The Company entered into a Collaboration and License Agreement (the "AZSTARYS License Agreement") with Commave Therapeutics SA (“Commave”), an affiliate of GPC. Under the AZSTARYS License Agreement, as amended, the Company granted to Commave an exclusive, worldwide license to develop, manufacture and commercialize the Company’s product candidates containing SDX and d-methylphenidate (“d-MPH”), including AZSTARYS, or any other product candidate developed by the Company containing SDX and developed to treat ADHD or any other CNS disorder. Corium was tasked by Commave, to lead all commercialization activities for AZSTARYS under the AZSTARYS License Agreement. Pursuant to the AZSTARYS License Agreement, Corium agreed to pay milestone payments up to an aggregate of $590.0 million upon the occurrence of specified regulatory milestones related to AZSTARYS, additional fixed payments upon the achievement of specified U.S. sales milestones, and quarterly, tiered royalty payments based on a range of percentages of net sales (as defined in the AZSTARYS License Agreement). Commave is obligated to make such royalty payments on a product-by-product basis until expiration of the royalty term for the applicable product. The AZSTARYS License Agreement is within the scope of ASC 606, not not not not December 31, 2023, .5 December 31, 2022, December 31, 2023, 2022. In accordance with the terms of the Company’s Termination Agreement with Aquestive Therapeutics dated March 20, 2012, KP879 KP1077 December 31, 2023, 2022, Relief License Agreement As a condition to entering into the Merger Agreement, Acer and Relief Therapeutics, Inc. ("Relief") entered into an exclusive license agreement on August 30, 2023 ( December 31, 2023, not There was no deferred revenue related to this agreement as of December 31, 2023. Product Revenue, net On December 27, 2022, 44 20 1.2m 2 November 17, 2023, third December 31, 2023, Consulting Arrangements The Company enters into consulting arrangements with third 606. may third Corium Consulting Agreement In July 2020, Under the Corium Consulting Agreement, the Company received payments from Corium of $15.6 million, $13.6 million of which was paid in quarterly installments through March 31, 2022. first 2022 606, not third third not not not The Company determined that the performance of consulting services, including reimbursement of third third 606 December 31, 2022, third For the years ended December 31, 2023, 2022 December 31, 2023, 2022, March 31, 2023.
Cost of Goods and Service [Policy Text Block]	Cost of Revenue The components of cost of revenue are royalties and expenses directly attributable to revenue. To date, the Company has generated revenue from the AZSTARYS License Agreement, sales of arimoclomol under the Arimoclomol EAP, reimbursement of out-of-pocket third
Receivable [Policy Text Block]	Accounts and Other Receivables Accounts and other receivables consist of receivables under the AZSTARYS License Agreement and Arimoclomol EAP, as well as receivables related to consulting arrangements, income tax receivables and other receivables due to the Company. Receivables under the AZSTARYS License Agreement are recorded for amounts due to the Company related to reimbursable third may
Inventory, Policy [Policy Text Block]	Inventory As discussed in Note A, a portion of the purchase price for Arimoclomol was allocated to inventory acquired representing the value of inventory associated with forecasted EAP revenues, which is recorded at its net realizable value. The Company determines the cost of its other inventories, which includes amounts related to materials and manufacturing overhead, on a first first The Company may may not may not December 31, 2023 2022, not The Company performs an assessment of the recoverability of capitalized inventory during each reporting period and writes down any excess and obsolete inventory to its net realizable value in the period in which the impairment is first may not December 31, 2023 December 31, 2022 Raw Materials $ 2,938 $ — Work in progress 1,884 — Finished goods 5,019 671 Total inventory $ 9,841 $ 671
Research and Development Expense, Policy [Policy Text Block]	Research and Development Major components of research and development costs include cash compensation, stock-based compensation, depreciation and amortization expense on research and development property and equipment, costs of preclinical studies, clin ical trials and related clinical manufacturing, costs of drug development, costs of materials and supplies, facilities cost, overhead costs, regulatory and compliance costs, and fees paid to consultants and other entities that conduct certain research and development activities on the Company’s behalf. Costs incurred in research and development are expensed as incurred. The Company records nonrefundable advance payments it makes for future research and development activities as prepaid expenses. Prepaid expenses are recognized as expense in the statements of operations as the Company receives the related goods or services. The Company enters into contractual agreements with third pleted over an extended period of time. The Company records liabilities under these contractual commitments when an obligation has been incurred. This accrual process involves reviewing open contracts and purchase orders, communicating with the applicable personnel to identify services that have been performed and estimating the level of service performed and the associated cost when the Company has not
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Patent Costs Patent costs, including related legal costs, are expensed as incurred and recorded within general and administrative expenses on the statements of operations.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the financial reporting and tax basis of assets and liabilities, as well as for operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using the tax rates that are expected to apply to taxable income for the years in which those tax assets and liabilities are expected to be realized or settled. Valuation allowances are recorded to reduce deferred tax assets to the amount the Company believes is more likely than not Uncertain tax positions are recognized only when the Company believes it is more likely than not t the tax position will be upheld on examination by the taxing authorities based on the merits of the position. The Company recognizes interest and penalties, if any, related to unrecognized income tax uncertainties in income tax expense. The Company did not December 31, 2023, 2022 The Company files income tax returns in the United States for federal and various state jurisdictions. With few exceptions, the Company is no 2015, 2017 may On December 22, 2017, 1, 2018 ” ("Ta x January 1, 2018, not
Share-Based Payment Arrangement [Policy Text Block]	Stock-Based Compensation The Company measures and recognizes compensation expense for all stock-based payment awards made to employees, officers an d directors based on the estimated fair values of the awards as of the grant date. The Company records the value of the portion of the award that is ultimately expected to vest as expense over the requisite service period. The Company also accounts for equity instruments issued to non-employees using a fair value approach under Accounting Standards Codification ("ASC") subtopic 505 50.
Earnings Per Share, Policy [Policy Text Block]	Basic and Diluted Net Loss per Share of Common Stock The Company uses the two entitle the holders to participate in dividends and earnings of the Company. The two
Segment Reporting, Policy [Policy Text Block]	Segment and Geographic Information Operating segments are defined as components of an enterprise (business activity from which it earns revenue and incurs expenses) for which discrete financial information is ava ilable and regularly reviewed by the chief operating decision maker ("CODM") in deciding how to allocate resources and in assessing performance. The Company’s CODM is its Chief Executive Officer. The Company views its operations and manages its business as a single operating and reporting segment. The Company holds assets in both the United States and Europe as of December 31, 2023 2022
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign currency Assets and liabilities are translated into the reporting currency using the exchange rates in effect on the consolidated balance sheet dates. Equity accounts are translated at historical rates, except for the change in retained earnings during the year, which is the result of the income statement translation process. Revenue and expense accounts are translated using the weighted average exchange rate during the period. The cumulative translation adjustments associated with the net assets of foreign subsidiaries are recorded in accumulated other comprehensive income/loss in the accompanying consolidated statements of stockholders’ equity.
Warrants [Policy Text Block]	Warrants The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in FASB ASC Topic 480, 480 815, 815 480, 480, 815, For warrants that meet all criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital, on the consolidated statement of stockholders’ deficit at the time of issuance. For warrants that do not

Note A - Description of Busin_2

Note A - Description of Business, Basis of Presentation and Significant Transactions (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Asset Acquisition [Table Text Block]	Cash $ 12,800 Assumed reserve liability 5,200 Total consideration $ 18,000 Total consideration 18,000 Direct transaction costs associated with the acquisition (1) 1,290 Total purchase price to be allocated $ 19,290 Property and equipment, inventory and assembled workforce acquired 1,627 IPR&D (2) 17,663 Total allocated purchase price $ 19,290

Note B - Summary of Significa_2

Note B - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	2024 $ 6,182 2025 $ 6,182 2026 $ 6,182 2027 $ 6,182 2028 $ 6,182
Schedule of Inventory, Current [Table Text Block]	December 31, 2023 December 31, 2022 Raw Materials $ 2,938 $ — Work in progress 1,884 — Finished goods 5,019 671 Total inventory $ 9,841 $ 671

Note C - Restatement of Previ_2

Note C - Restatement of Previously Issued Consolidated Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]	As of December 31, 2022 CORRECTED CONSOLIDATED BALANCE SHEET As previously reported Impact of Adjustments As Restated Prepaid expenses and other current assets $ 1,877 $ (189 ) $ 1,688 Total current assets 93,023 (189 ) 92,834 Total assets 115,529 (189 ) 115,340 Other current liabilities 422 297 719 Total current liabilities 11,726 297 12,023 Derivative and warrant liability 1 10,201 10,202 Total liabilities 29,722 10,498 40,220 Additional paid-in capital 401,799 34,470 436,269 Accumulated deficit (308,572 ) (45,157 ) (353,729 ) Total stockholder's equity 85,807 (10,687 ) 75,120 Total liabilities and stockholder's equity 115,529 (189) 115,340 March 31, 2023 March 31, 2022 Corrected Condensed Consolidated Balance Sheets (UNAUDITED) As previously reported Impact of Adjustments As Restated As previously reported Impact of Adjustments As Restated Assets Current assets: Cash and cash equivalents $ 40,181 $ — $ 40,181 $ 100,242 $ — $ 100,242 Securities at fair value 34,403 — 34,403 — — — Short-term investments - other 20,700 — 20,700 1,338 — 1,338 Accounts and other receivables 7,822 — 7,822 3,320 — 3,320 Prepaid expenses and other current assets 1,174 — 1,174 880 (426 ) 454 Total current assets 104,280 — 104,280 105,780 (426 ) 105,354 Inventories 620 — 620 — — — Property and equipment, net 744 — 744 835 — 835 Operating lease right-of-use assets 898 — 898 1,090 — 1,090 Long-term investments - other — — — 17,564 — 17,564 Other long-term assets 53 — 53 437 — 437 Total assets $ 106,595 $ — $ 106,595 $ 125,706 $ (426 ) $ 125,280 Liabilities and stockholders' equity Current liabilities: Accounts payable and accrued expenses $ 10,098 $ 393 $ 10,491 $ 2,582 $ — $ 2,582 Current portion of operating lease liabilities 470 — 470 356 — 356 Current portion of discount and rebate liabilities 4,746 — 4,746 — — — Other current liabilities 302 — 302 7 — 7 Total current liabilities 15,616 393 16,009 2,945 — 2,945 Line of credit payable 12,914 — 12,914 — — — Derivative and warrant liability 3 11,744 11,747 89 12,682 12,771 Operating lease liabilities, less current portion 736 — 736 1,144 — 1,144 Discount and rebate liabilities, less current portion 5,764 — 5,764 — — — Other long-term liabilities 158 — 158 29 — 29 Total liabilities 35,191 12,137 47,328 4,207 12,682 16,889 Commitments and contingencies (Note D) Stockholders’ equity: Preferred stock: Undesignated preferred stock, $ 0.0001 10,000,000 no — — — — — — Common stock, $ 0.0001 250,000,000 35,457,496 33,881,804 35,450,257 34,540,304 3 — 3 3 — 3 Additional paid-in capital 402,786 34,470 437,256 397,925 34,470 432,395 Treasury stock, at cost (10,983 ) — (10,983 ) (7,536 ) — (7,536 ) Accumulated deficit (320,339 ) (46,607 ) (366,946 ) (268,893 ) (47,578 ) (316,471 ) Accumulated other comprehensive (loss) income (63 ) — (63 ) — — — Total stockholders' equity 71,404 (12,137 ) 59,267 121,499 (13,108 ) 108,391 Total liabilities and stockholders' equity $ 106,595 $ — $ 106,595 $ 125,706 $ (426 ) $ 125,280 June 30, 2023 June 30, 2022 Corrected Condensed Consolidated Balance Sheets (UNAUDITED) As previously reported Impact of Adjustments As Restated As previously reported Impact of Adjustments As Restated Assets Current assets: Cash and cash equivalents $ 66,196 $ — $ 66,196 $ 76,779 $ — $ 76,779 Securities at fair value 20,696 — 20,696 — — — Short-term investments - other 479 — 479 4,199 — 4,199 Accounts and other receivables 14,033 — 14,033 2,820 — 2,820 Prepaid expenses and other current assets 2,023 — 2,023 3,637 (426 ) 3,211 Total current assets 103,427 — 103,427 87,435 (426 ) 87,009 Inventories 546 — 546 779 — 779 Property and equipment, net 689 — 689 904 — 904 Operating lease right-of-use assets 803 — 803 1,165 — 1,165 Long-term investments - other — — — 33,535 — 33,535 Other long-term assets 53 — 53 440 — 440 Total assets $ 105,518 $ — $ 105,518 $ 124,258 $ (426 ) $ 123,832 Liabilities and stockholders' equity Current liabilities: Accounts payable and accrued expenses $ 10,510 $ — $ 10,510 $ 3,600 $ — $ 3,600 Current portion of capital lease obligation — — — 469 — 469 Current portion of operating lease liabilities 456 — 456 — — — Current portion of discount and rebate liabilities 6,965 — 6,965 1,796 — 1,796 Other current liabilities 321 — 321 1,294 48 1,342 Total current liabilities 18,252 — 18,252 7,159 48 7,207 Line of credit payable 12,709 — 12,709 12,800 — 12,800 Derivative and warrant liability — 9,624 9,624 57 10,562 10,619 Operating lease liabilities, less current portion 627 — 627 1,082 — 1,082 Discount and rebate liabilities, less current portion 5,114 — 5,114 3,900 — 3,900 Other long-term liabilities 319 — 319 27 — 27 Total liabilities 37,021 9,624 46,645 25,025 10,610 35,635 Commitments and contingencies (Note D) Stockholders’ equity: Preferred stock: Undesignated preferred stock, $ 0.0001 10,000,000 no — — — — — — Common stock, $ 0.0001 250,000,000 35,503,697 33,928,005 35,450,257 34,540,304 3 — 3 3 — 3 Additional paid-in capital 405,127 34,470 439,597 399,701 34,470 434,171 Treasury stock, at cost (10,983 ) — (10,983 ) (7,536 ) — (7,536 ) Accumulated deficit (325,425 ) (44,094 ) (369,519 ) (292,935 ) (45,506 ) (338,441 ) Accumulated other comprehensive (loss) income (225 ) — (225 ) — — — Total stockholders' equity 68,497 (9,624 ) 58,873 99,233 (11,036 ) 88,197 Total liabilities and stockholders' equity $ 105,518 $ — $ 105,518 $ 124,258 $ (426 ) $ 123,832 September 30, 2023 September 30, 2022 Corrected Condensed Consolidated Balance Sheets (UNAUDITED) As previously reported Impact of Adjustments As Restated As previously reported Impact of Adjustments As Restated Assets Current assets: Cash and cash equivalents $ 43,269 $ — $ 43,269 $ 70,059 $ — $ 70,059 Securities at fair value 39,672 — 39,672 — — — Secured corporate notes 41,999 — 41,999 — — — Short-term investments - other 485 — 485 5,832 — 5,832 Accounts and other receivables 9,927 — 9,927 6,583 — 6,583 Prepaid expenses and other current assets 1,661 — 1,661 2,659 (426 ) 2,233 Total current assets 137,013 — 137,013 85,133 (426 ) 84,707 Inventories 481 — 481 596 — 596 Property and equipment, net 642 — 642 852 — 852 Operating lease right-of-use assets 698 — 698 1,068 — 1,068 Long-term investments - other — — — 31,463 — 31,463 Other long-term assets 148 — 148 439 — 439 Total assets $ 138,982 $ — $ 138,982 $ 119,551 $ (426 ) $ 119,125 Liabilities and stockholders' equity Current liabilities: Accounts payable and accrued expenses $ 13,080 $ — $ 13,080 $ 4,279 $ — $ 4,279 Current portion of operating lease liabilities 433 — 433 474 — 474 Current portion of discount and rebate liabilities 7,890 — 7,890 2,825 171 2,996 Other current liabilities 311 — 311 853 — 853 Total current liabilities 21,714 — 21,714 8,431 171 8,602 Line of credit payable 38,801 — 38,801 12,800 — 12,800 Derivative and warrant liability — 5,948 5,948 35 16,139 16,174 Secured promissory note 5,073 — 5,073 — — — Operating lease liabilities, less current portion 517 — 517 956 — 956 Discount and rebate liabilities, less current portion 4,987 — 4,987 3,509 — 3,509 Other long-term liabilities 420 — 420 26 — 26 Total liabilities 71,512 5,948 77,460 25,757 16,310 42,067 Commitments and contingencies (Note D) Stockholders’ equity: Preferred stock: Undesignated preferred stock, $ 0.0001 10,000,000 no — — — — — — Common stock, $ 0.0001 250,000,000 37,787,402 36,211,710 35,450,257 34,540,304 3 — 3 3 — 3 Additional paid-in capital 418,138 34,470 452,608 400,677 34,470 435,147 Treasury stock, at cost (10,983 ) — (10,983 ) (7,536 ) — (7,536 ) Accumulated deficit (339,468 ) (40,418 ) (379,886 ) (299,551 ) (51,206 ) (350,757 ) Accumulated other comprehensive (loss) income (220 ) — (220 ) 201 — 201 Total stockholders' equity 67,470 (5,948 ) 61,522 93,794 (16,736 ) 77,058 Total liabilities and stockholders' equity $ 138,982 $ — $ 138,982 $ 119,551 $ (426 ) $ 119,125
Corrected Statement of Operations [Table Text Block]	For the Year Ended December 31, 2022 CORRECTED CONSOLIDATED STATEMENT OF OPERATIONS As previously reported Impact of Adjustments As Restated Revenue, net $ 10,458 $ (297 ) $ 10,161 Operating expenses: Cost of revenue 343 (121 ) 222 Research and development 19,614 189 19,803 Selling, general and administrative 15,343 (305 ) 15,038 Total operating expenses 52,963 (237 ) 52,726 Loss from operations (42,505 ) (60 ) (42,565 ) Fair value adjustment related to derivative and warrant liability 328 14,831 15,159 Interest and other income, net 760 753 1,513 Total other income 176 15,584 15,760 Loss before income taxes (42,329 ) 15,524 (26,805 ) Income tax (expense) benefit 786 (753 ) 33 Net loss $ (41,543 ) $ 14,771 $ (26,772 ) Basic and diluted net loss per share of common stock: Net loss $ (1.20 ) $ 0.42 $ (0.78 ) Three months ended March 31, 2023 2023 2023 2022 2022 2022 Condensed consolidated statements of operations (UNAUD As previously reported Impact of Adjustments As Restated As previously reported Impact of Adjustments As Restated Revenue, net $ 2,879 $ 297 $ 3,176 $ 3,965 $ — $ 3,965 Operating expenses: Cost of revenue 125 — 125 8 — 8 Research and development 8,844 (189 ) 8,655 3,082 — 3,082 Selling, general and administrative 6,834 393 7,227 2,734 — 2,734 Acquired In-process research and development — — — — — — Severance expense — — — — — — Total operating expenses 15,803 204 16,007 5,824 — 5,824 Loss from operations (12,924 ) 93 (12,831 ) (1,859 ) — (1,859 ) Other (expense) income: Interest expense (182 ) — (182 ) (5 ) — (5 ) Fair value adjustment related to derivative and warrant liability (2 ) (1,543 ) (1,545 ) 241 12,350 12,591 Fair value adjustment related to investments 196 — 196 (352 ) — (352 ) Interest and other income, net 1,042 — 1,042 107 — 107 Total other (expense) income 1,054 (1,543 ) (489 ) (9 ) 12,350 12,341 Loss before income taxes (11,870 ) (1,450 ) (13,320 ) (1,868 ) 12,350 10,482 Income tax (expense) benefit 103 — 103 4 — 4 Net (loss) income $ (11,767 ) $ (1,450 ) $ (13,217 ) $ (1,864 ) $ 12,350 $ 10,486 Basic and diluted net loss per share of common stock: Net (loss) income $ (0.34 ) $ (0.04) $ (0.38 ) $ (0.05 ) $ 0.35 $ 0.30 Weighted average number of shares of common stock outstanding: Basic and diluted 34,466,542 34,466,542 34,506,597 34,506,597 Three months ended June 30, Six months ended June 30, 2023 2023 2023 2022 2022 2022 2023 2023 2023 2022 2022 2022 As previously reported Impact of Adjustments As Restated As previously reported Impact of Adjustments As Restated As previously reported Impact of Adjustments As Restated As previously reported Impact of Adjustments As Restated Revenue, net $ 8,470 $ — $ 8,470 $ 1,300 $ (48 ) $ 1,252 $ 11,349 $ 297 $ 11,646 $ 5,265 $ (48 ) $ 5,217 Operating expenses: Cost of revenue 677 — 677 51 (20 ) 31 802 — 802 59 (20 ) 39 Research and development 7,433 — 7,433 4,795 — 4,795 16,277 (189 ) 16,088 7,877 — 7,877 Selling, general and administrative 7,005 (393 ) 6,612 3,558 20 3,578 13,839 — 13,839 6,292 20 6,312 Acquired In-process research and development — — — 17,663 — 17,663 — — — 17,663 — 17,663 Total operating expenses 15,115 (393) 14,722 26,067 — 26,067 30,918 (189 ) 30,729 31,891 — 31,891 Loss from operations (6,645 ) (393) (6,252 ) (24,767 ) (48 ) (24,815 ) (19,569 ) 486 (19,083 ) (26,626 ) (48 ) (26,674 ) Other (expense) income: Interest expense (197 ) — (197 ) (36 ) — (36 ) (379 ) — (379 ) (41 ) — (41 ) Fair value adjustment related to derivative and warrant liability — 2,118 2,118 32 2,120 2,152 — 575 575 273 14,470 14,743 Fair value adjustment related to investments 131 — 131 (352 ) — (352 ) 327 — 327 (495 ) — (495 ) Interest and other income, net 1,553 — 1,553 366 753 1,119 2,593 — 2,593 264 753 1,017 Total other (expense) income 1,487 2,118 3,605 10 2,873 2,883 2,541 575 3,116 1 15,223 15,224 Loss before income taxes (5,158 ) 2,511 (2,647 ) (24,757 ) 2,825 (21,932 ) (17,028 ) 1,061 (15,967 ) (26,625 ) 15,175 (11,450 ) Income tax (expense) benefit 74 74 715 (753 ) (38 ) 177 — 177 719 (753 ) (34 ) Net (loss) income $ (5,084 ) $ 2,511 $ (2,573 ) $ (24,042 ) $ 2,072 $ (21,970 ) $ (16,851 ) $ 1,061 $ (15,790 ) $ (25,906 ) $ 14,422 $ (11,484 ) Basic and diluted net loss per share of common stock: Net (loss) income $ (0.15 ) $ 0.07 $ (0.08 ) $ (0.70 ) 0.06 $ (0.64 ) $ (0.49 ) 0.03 $ (0.46 ) $ (0.75 ) 0.42 $ (0.33 ) Weighted average number of shares of common stock outstanding: Basic and diluted 33,898,233 — 33,898,233 34,447,206 — 34,447,206 34,180,818 — 34,180,818 34,476,737 — 34,476,737 Three months ended September 30, Nine months ended September 30, 2023 2023 2023 2022 2022 2022 2023 2023 2023 2022 2022 2022 As previously reported Impact of Adjustments As Restated As previously reported Impact of Adjustments As Restated As previously reported Impact of Adjustments As Restated As previously reported Impact of Adjustments As Restated Revenue, net $ 2,895 — $ 2,895 $ 2,874 $ (123 ) $ 2,751 $ 14,244 $ 297 $ 14,541 $ 8,139 $ (171 ) $ 7,968 Operating expenses: Cost of revenue 144 — 144 141 (50 ) 91 946 — 946 200 (70 ) 130 Research and development 12,297 — 12,297 5,385 — 5,385 28,574 (189 ) 28,385 13,262 — 13,262 Selling, general and administrative 5,818 — 5,818 3,974 50 4,024 19,657 — 19,657 10,266 70 10,336 Acquired in-process research and development — — — — — — — — — 17,663 — 17,663 Total operating expenses 18,259 — 18,259 9,500 — 9,500 49,177 (189) 48,988 41,391 — 41,391 Loss from operations (15,364 ) — (15,364 ) (6,626 ) (123 ) (6,749 ) (34,933 ) 486 (34,447 ) (33,252 ) (171 ) (33,423 ) Other income (expense): Interest expense (366 ) — (366 ) (124 ) — (124 ) (745 ) — (745 ) (165 ) — (165 ) Fair value adjustment related to derivative and warrant liability — 3,678 3,678 22 (5,577 ) (5,555 ) — 4,253 4,253 295 8,893 9,188 Fair value adjustment related to investments 124 — 124 (139 ) — (139 ) 451 — 451 (634 ) — (634 ) Interest and other income, net 1,738 — 1,738 218 — 218 4,331 — 4,331 482 753 1,235 Total other income (expense) 1,496 3,678 5,174 (23 ) (5,577 ) (5,600 ) 4,037 4,253 8,290 (22 ) 9,646 9,624 Loss before income taxes (13,868 ) 3,678 (10,190 ) (6,649 ) (5,700 ) (12,349 ) (30,896 ) 4,739 (26,157 ) (33,274 ) 9,475 (23,799 ) Income tax (expense) benefit (177 ) — (177 ) 33 — 33 — — 752 (753 ) (1 ) Net loss $ (14,045 ) $ 3,678 $ (10,367 ) $ (6,616 ) $ (5,700 ) $ (12,316 ) $ (30,896 ) $ 4,739 $ (26,157 ) $ (32,522 ) $ 8,722 $ (23,800 ) Basic and diluted net loss per share of common stock: Net (loss) income $ (0.40 ) $ 0.10 $ (0.30 ) $ (0.19 ) $ (0.17) $ (0.36 ) $ (0.90 ) $ 0.14 $ (0.76 ) $ (0.94 ) $ 0.25 $ (0.69 ) Weighted average number of shares of common stock outstanding: Basic and diluted 34,724,614 — 34,724,614 34,494,702 — 34,494,702 34,364,075 — 34,364,075 34,482,791 — 34,482,791
Corrected Statement of Cash Flows [Table Text Block]	For the Year Ended December 31, 2022 CORRECTED CONSOLIDATED STATEMENT OF CASH FLOWS As previously reported Impact of Adjustments As Restated Cash flows from operating activities: Net (loss) income $ (41,543 ) $ 14,771 $ (26,772 ) Adjustments to reconcile net loss to net cash used in operating activities: Change in fair value of derivative and warrant liability (328 ) (14,831 ) (15,159 ) Change in assets and liabilities: Prepaid expenses and other current assets (657 ) (237 ) (894 ) Other liabilities (371 ) 297 (74 ) Three Months Ended March 31, 2023 2022 As Reported Impact of Adjustments As Restated As Reported Impact of Adjustments As Restated Condensed Consolidated Statements of Cash Flows (UNAUDITED) Cash flows from operating activities: Net income (loss) $ (11,767 ) $ (1,450 ) $ (13,217 ) $ (1,864 ) $ 12,350 $ 10,486 Adjustments to reconcile net loss to net cash used in operating activities: Stock-based compensation expense 591 — 591 918 — 918 Severance expense 354 — 354 — — — Depreciation and amortization expense 79 — 79 65 — 65 Fair value adjustment related to derivative and warrant liability 2 1,543 1,545 (241 ) (12,350 ) (12,591 ) Fair value adjustment related to investments (196 ) — (196 ) 352 — 352 Consulting fees paid in common stock 42 — 42 50 — 50 Gain on foreign currency exchange rates (240 ) — (240 ) — — — Change in assets and liabilities: Accounts and other receivables 477 — 477 (1,792 ) — (1,792 ) Prepaid expenses and other current assets 703 — 703 303 — 303 Inventories 51 — 51 — — — Operating lease right-of-use assets 80 — 80 51 — 51 Accounts payable and accrued expenses 3,929 (93) 3,836 (486 ) — (486 ) Discount and rebate liabilities 1,528 — 1,528 — — — Operating lease liabilities (107 ) — (107 ) (88 ) — (88 ) Other liabilities 429 — 429 (821 ) — (821 ) Net cash used in operating activities (4,045 ) — (4,045 ) (3,553 ) — (3,553 ) Cash flows from investing activities: Purchases of property and equipment (29 ) — (29 ) (16 ) — (16 ) Purchases of investments (17,526 ) — (17,526 ) (3,832 ) — (3,832 ) Net cash used in investing activities (17,555 ) — (17,555 ) (3,848 ) — (3,848 ) Cash flows from financing activities: Proceeds from issuance of debt 12,914 — 12,914 — — — Payments of principal on insurance financing arrangements (415 ) — (415 ) — — — Repayment of debt (12,800 ) — (12,800 ) — — — Payment to repurchase shares as part of the Share Repurchase Program (3,447 ) — (3,447 ) (4,723 ) — (4,723 ) Repayment of principal on finance lease liabilities (2 ) — (2 ) (10 ) — (10 ) Net cash provided by financing activities (3,750 ) — (3,750 ) (4,733 ) — (4,733 ) Effect of exchange rate changes on cash and cash equivalents 65 — 65 — — — Net decrease in cash and cash equivalents (25,285 ) — (25,285 ) (12,134 ) — (12,134 ) Cash and cash equivalents, beginning of period 65,466 — 65,466 112,346 — 112,346 Cash and cash equivalents, end of period $ 40,181 — $ 40,181 $ 100,212 — $ 100,212 Supplemental cash flow information: Cash paid for interest $ 68 — $ 68 $ 5 — $ 5 Six Months Ended June 30, 2023 2022 As Reported Impact of Adjustments As Restated As Reported Impact of Adjustments As Restated Condensed Consolidated Statements of Cash Flows (UNAUDITED) Cash flows from operating activities: Net loss $ (16,851 ) $ 1,061 $ (15,790 ) $ (25,906 ) $ 14,422 $ (11,484 ) Adjustments to reconcile net loss to net cash used in operating activities: Stock-based compensation expense 1,694 — 1,694 2,428 — 2,428 Severance expense 1,402 — 1,402 — — — Depreciation and amortization expense 157 — 157 246 — 246 Fair value adjustment related to derivative and warrant liability — (481 ) (481 ) (273 ) (14,470 ) (14,743 ) Fair value adjustment related to investments (327 ) — (327 ) 495 — 495 Loss on sublease and disposal of property and equipment — — — 9 — 9 Consulting fees paid in common stock 67 — 67 100 — 100 Acquired in-process research and development — — — 17,663 — 17,663 Gain on foreign currency exchange rates (138 ) — (138 ) — — — Change in assets and liabilities: Accounts and other receivables (5,734 ) — (5,734 ) (1,292 ) — (1,292 ) Prepaid expenses and other current assets (146 ) (189 ) (335 ) (1,892 ) — (1,892 ) Inventories 125 — 125 39 — 39 Operating lease right-of-use assets 161 — 161 (24 ) — (24 ) Accounts payable and accrued expenses 3,338 (391 ) 2,947 630 — 630 Discount and rebate liabilities 3,097 — 3,097 496 — 496 Operating lease liabilities (216 ) — (216 ) (37 ) — (37 ) Other liabilities 622 — 622 (339 ) 48 (291 ) Net cash used in operating activities (12,749 ) — (12,749 ) (7,657 ) — (7,657 ) Cash flows from investing activities: Acquisitions, net — — — (14,090 ) — (14,090 ) Purchases of property and equipment (52 ) — (52 ) (31 ) — (31 ) Purchases of investments (17,467 ) — (17,467 ) (23,832 ) — (23,832 ) Maturities of long-term investments, net 34,000 — 34,000 1,025 — 1,025 Net cash used in investing activities 16,481 — 16,481 (36,928 ) — (36,928 ) Cash flows from financing activities: Proceeds from issuance of debt 12,800 — 12,800 12,800 — 12,800 Proceeds from insurance financing arrangements 1,256 — 1,256 1,273 — 1,273 Proceeds from Employee Stock Purchase Plan 166 — 166 216 — 216 Payments of principal on insurance financing arrangements (564 ) — (564 ) (469 ) — (469 ) Repayment of debt (13,007 ) — (13,007 ) — — — Payment of offering costs — — — (68 ) — — Payment to repurchase shares as part of the Share Repurchase Program (3,447 ) — (3,447 ) (4,723 ) — (4,723 ) Repayment of principal on finance lease liabilities (3 ) — (3 ) (11 ) — (11 ) Net cash provided by financing activities (2,799 ) — (2,799 ) 9,018 — 9,086 Effect of exchange rate changes on cash and cash equivalents (203 ) — (203 ) — — — Net decrease in cash and cash equivalents 730 — 730 (35,567 ) — (35,499 ) Cash and cash equivalents, beginning of period 65,466 — 65,466 112,346 — 112,346 Cash and cash equivalents, end of period $ 66,196 $ — $ 66,196 $ 76,779 $ — $ 76,847 Supplemental cash flow information: Cash paid for interest $ 261 — $261 $ 41 — $ 41 Nine Months Ended September 30, 2023 2022 As Reported Impact of Adjustments As Restated As Reported Impact of Adjustments As Restated Condensed Consolidated Statements of Cash Flows (UNAUDITED) Cash flows from operating activities: Net loss $ (30,896 ) $ 4,739 $ (26,157 ) $ (32,522 ) $ 8,722 $ (23,800 ) Adjustments to reconcile net loss to net cash used in operating activities: Stock-based compensation expense 3,081 — 3,081 3,339 — 3,339 Severance expense 1,401 — 1,401 — — — Depreciation and amortization expense 219 — 219 644 — 644 Fair value adjustment related to derivative and warrant liability — (4,159 ) (4,159 ) (295 ) (8,893 ) (9,188 ) Fair value adjustment related to investments (451 ) — (451 ) 634 — 634 Loss on sublease and disposal of property and equipment 157 — 157 9 — 9 Consulting fees paid in common stock 138 — 138 165 — 165 Acquired in-process research and development — — — 17,663 — 17,663 Gain on foreign currency exchange rates (30 ) — (30 ) — — — Change in assets and liabilities: Accounts and other receivables (1,628 ) — (1,628 ) (4,646 ) — (4,646 ) Prepaid expenses and other current assets 216 (189 ) 27 (1,196 ) — (1,196 ) Inventories 190 — 190 280 — 280 Operating lease right-of-use assets 243 — 243 82 — 82 Other long-term assets (93 ) — (93 ) - — — Accounts payable and accrued expenses 5,791 (391 ) 5,400 1,262 — 1,262 Discount and rebate liabilities 3,895 — 3,895 858 — 858 Operating lease liabilities (326 ) — (326 ) (160 ) — (160 ) Other liabilities 716 — 716 (372 ) 171 (201 ) Net cash used in operating activities (17,377 ) — (17,377 ) (14,255 ) — (14,255 ) Cash flows from investing activities: Acquisitions, net — — — (14,090 ) — (14,090 ) Purchases of property and equipment (224 ) — (224 ) (59 ) — (59 ) Purchases of investments (45,821 ) — (45,821 ) (23,832 ) — (23,832 ) Purchases of Secured corporate notes (25,426 ) — (25,426 ) — — — Maturities of long-term investments, net 43,496 — 43,496 1,325 — 1,325 Net cash used in investing activities (27,975 ) — (27,975 ) (36,656 ) — (36,656 ) Cash flows from financing activities: Proceeds from issuance of debt 38,801 — 38,801 12,800 — 12,800 Proceeds from insurance financing arrangements 1,256 — 1,256 1,273 — 1,273 Proceeds from Employee Stock Purchase Plan 219 — 219 216 — 216 Payments of principal on insurance financing arrangements (564 ) — (564 ) (876 ) — (876 ) Repayment of debt (12,800 ) — (12,800 ) — — — Payment of offering costs — — — (68 ) — — Payment to repurchase shares as part of the Share Repurchase Program (3,447 ) — (3,447 ) (4,723 ) — (4,723 ) Repayment of principal on finance lease liabilities (5 ) — (5 ) (13 ) — (13 ) Net cash provided by financing activities 23,460 — 23,460 8,609 — 8,677 Effect of exchange rate changes on cash and cash equivalents (305 ) — (305 ) 15 — 15 Net decrease in cash and cash equivalents (22,197 ) — (22,197 ) (42,287 ) —- (42,219 ) Cash and cash equivalents, beginning of period 65,466 — 65,466 112,346 — 112,346 Cash and cash equivalents, end of period $ 43,269 $ — $ 43,269 $ 70,059 $ — $ 70,127 Supplemental cash flow information: Cash paid for interest $ 456 $ — $ 456 $ 165 $ — $ 165 Right-of-use assets obtained in exchange for lease liabilities — — — — — — Supplemental disclosure of noncash investing activities: Issuance of common stock in connection with the Merger (Note K) (11,500 ) — (11,500 ) — — — Supplemental disclosure of noncash financing activities: Issuance of secured promissory note for the Merger (Note K) (5,073 ) — (5,073 ) — — —
Corrected Equity Statement [Table Text Block]	Additional Paid-In Capital Accumulated Deficit CORRECTED STATEMENT OF STOCKHOLDERS' EQUITY As previously reported Impact of Adjustments As Restated As previously reported Impact of Adjustments As Restated Balance at December 31, 2021 $ 396,957 $ 34,470 $ 431,427 $ (267,029 ) $ (59,928 ) $ (326,957 ) Net loss — — — (41,543 ) 14,771 (26,772 ) Balance at December 31, 2022 401,799 34,470 436,269 (308,572 ) (45,157 ) (353,729 ) Condensed Consolidated Statements of Changes in Stockholders' Equity (UNAUDITED) Common Stock Additional Paid-in Capital (As Restated) Treasury Stock Accumulated Deficit (As Restated) Other Comprehensive Income (Loss) Total Stockholders' (Deficit) Equity (As Restated) Balance December 31, 2021 (As Reported) $ 4 $ 396,957 $ (2,814 ) $ (267,029 ) $ — $ 127,118 Effect of Restatement — 34,470 — (59,928) — (25,458 ) Balance December 31, 2021 (As Restated) $ 4 $ 431,427 $ (2,814 ) $ (326,957 ) $ — $ 101,660 Net loss (As Restated) — — — 10,486 — 10,486 Stock-based compensation expense — 918 — — — 918 Shares repurchased as part of the Share Repurchase Program (1 ) — (4,722 ) — — (4,723 ) Issuance of common stock in exchange for consulting services — 50 — — — 50 Balance as of March 31, 2022 (As Restated) $ 3 $ 432,395 $ (7,536 ) $ (316,471 ) $ — $ 108,391 Net loss (As Restated) — — — (21,970 ) — (21,970 ) Stock-based compensation expense — 1,510 — — — 1,510 Issuance of common stock in exchange for consulting services — 50 — — — 50 Issuance of common stock as part of the Employee Stock Purchase Plan — 216 — — — 216 Balance as of June 30, 2022 (As Restated) $ 3 $ 434,171 $ (7,536 ) $ (338,441 ) $ — $ 88,197 Net loss (As Restated) — — — (12,316 ) — (12,316 ) Stock-based compensation expense — 911 — — — 911 Issuance of common stock in exchange for consulting services — 65 — — — 65 Other comprehensive income — — — — 201 201 Balance as of September 30, 2022 (As Restated) $ 3 $ 435,147 $ (7,536 ) $ (350,757 ) $ 201 $ 77,058 Balance December 31, 2022 (As Reported) $ 3 $ 401,799 $ (7,536 ) $ (308,572 ) $ 113 $ 85,807 Effect of Restatement — 34,470 — (45,157 ) — (10,687 ) Balance December 31, 2022 (As Restated) $ 3 $ 436,269 $ (7,536 ) $ (353,729 ) $ 113 $ 75,120 Net loss (As Restated) — — — (13,217 ) — (13,217 ) Stock-based compensation expense — 591 — — — 591 Shares repurchased as part of the Share Repurchase Program — — (3,447 ) — — (3,447 ) Issuance of common stock in exchange for consulting services — 42 — — — 42 Severance expense — 354 — — — 354 Other comprehensive loss — — — — (176 ) (176 ) Balance as of March 31, 2023 (As Restated) $ 3 $ 437,256 $ (10,983 ) $ (366,946 ) $ (63 ) $ 59,267 Net loss (As Restated) — — — (2,573 ) — (2,573 ) Stock-based compensation expense — 1,103 — — — 1,103 Issuance of common stock in exchange for consulting services — 25 — — — 25 Severance expense — 1,048 — — — 1,048 Issuance of common stock as part of the Employee Stock Purchase Plan — 165 — — — 165 Other comprehensive loss — — — — (162 ) (162 ) Balance as of June 30, 2023 (As Restated) $ 3 $ 439,597 $ (10,983 ) $ (369,519 ) $ (225 ) $ 58,873 Net loss (As Restated) — — — (10,367 ) — (10,365 ) Stock-based compensation expense — 1,387 — — — 1,387 Issuance of common stock in connection with the Proposed Merger (Note K) — 11,500 — — — 11,500 Issuance of common stock in exchange for consulting services — 71 — — — 71 Severance expense — 53 — — — 53 Other comprehensive loss — — — — 5 5 Balance as of September 30, 2023 $ 3 $ 452,608 $ (10,983 ) $ (379,886 ) $ (220 ) $ 61,524

Note D - Accounts and Other R_2

Note D - Accounts and Other Receivables (Tables)	12 Months Ended
Note D - Accounts and Other Receivables (Tables)	Dec. 31, 2023
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 31, 2023 2022 Accounts receivable $ 16,119 $ 7,185 Other receivables 1,258 1,114 Total accounts and other receivables $ 17,377 $ 8,299

Note E - Prepaid Expenses and_2

Note E - Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
Note E - Prepaid Expenses and Other Current Assets (Tables)	Dec. 31, 2023
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	December 31, 2023 2022 Prepaid insurance $ 1,172 $ 577 Other prepaid expenses and current assets 652 1,111 Total prepaid expenses and other current assets $ 1,824 $ 1,688

Note F - Property and Equipme_2

Note F - Property and Equipment (Tables)	12 Months Ended
Note F - Property and Equipment (Tables)	Dec. 31, 2023
Notes Tables
Property, Plant and Equipment [Table Text Block]	December 31, 2023 2022 Laboratory equipment $ 711 $ 710 Furniture and office equipment 157 104 Computers and hardware 643 462 Leasehold improvements 710 710 Finance lease right-of-use assets 149 251 Total property and equipment 2,370 2,237 Less: accumulated depreciation and amortization (1,634 ) (1,443 ) Property and equipment, net $ 736 $ 794
Property, Plant and Equipment, Useful Life [Table Text Block]	Useful Life Asset Category (in years) Laboratory equipment 10 Furniture and office equipment 5 - 10 Computers and hardware 3 - 7 Leasehold improvements 9

Note G - Accounts Payable and_2

Note G - Accounts Payable and Accrued Expenses (Tables)	12 Months Ended
Note G - Accounts Payable and Accrued Expenses (Tables)	Dec. 31, 2023
Notes Tables
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	December 31, 2023 2022 Accrued payroll 10,671 1,673 Accrued professional fees 675 256 Accounts payable 13,987 3,611 Other accrued expenses 3,070 629 Total accounts payable and accrued expenses $ 28,403 $ 6,169

Note H - Debt Obligations (Tabl

Note H - Debt Obligations (Tables)	12 Months Ended
Note H - Debt Obligations (Tables)	Dec. 31, 2023
Notes Tables
Schedule of Long-Term Debt Instruments [Table Text Block]	December 31, 2023 Secured promissory note $ 5,000 Unamortized original issue premium 148 Less: debt issuance costs (82 ) Secured promissory note, net $ 5,066
Schedule of Maturities of Long-Term Debt [Table Text Block]	Year Ending December 31, 2023 2024 $ — 2025 1,200 2026 3,800 Total minimum payments 5,000 Plus: unamortized debt premium and debt issuance costs 66 Secured promissory note, net $ 5,066

Note J - Stock and Warrants (Ta

Note J - Stock and Warrants (Tables)	12 Months Ended
Note J - Stock and Warrants (Tables)	Dec. 31, 2023
Notes Tables
Schedule of Authorized Shares of Common Stock Reserved for Future Issuance [Table Text Block]	December 31, 2023 2022 Outstanding awards under equity incentive plans 8,023,142 2,456,407 Outstanding common stock warrants 5,603,729 4,252,600 Possible future issuances under equity incentive plans 1,728,885 4,421,508 Possible future issuances under employee stock purchase plan 1,340,172 1,417,365 Total common shares reserved for future issuance 16,695,928 12,547,880
Schedule of Common Stock Outstanding Roll Forward [Table Text Block]	Shares of Common Stock Balance as of January 1, 2022 35,005,640 Common stock issued as compensation to third-parties 41,821 Common stock repurchased as a result of the Stock Repurchase Program (589,792 ) Common stock issued as a result of the Employee Stock Purchase Plan 82,635 Balance as of December 31, 2022 34,540,304 Common stock issued as compensation to third-parties 44,791 Common stock issued as a result of stock warrants exercised 110 Common stock issued as a result of stock options exercised 7,500 Common stock repurchased as a result of the Stock Repurchase Program (665,739 ) Common stock issued in connection with the Merger (Note R) 7,530,509 Common stock issued as a result of the Employee Stock Purchase Plan 77,193 Balance as of December 31, 2023 41,534,668

Note K - Stock-based Compensa_2

Note K - Stock-based Compensation (Tables)	12 Months Ended
Note K - Stock-based Compensation (Tables)	Dec. 31, 2023
Notes Tables
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Year ended December 31, 2023 2022 Research and development $ 2,664 $ 1,443 General and administrative 3,290 2,851 Total stock-based compensation expense $ 5,954 $ 4,294
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Year Ended December 31, 2023 2022 Risk-free interest rate 3.34% - 4.79% 1.70% - 3.80% Expected term (in years) 5.50 - 10.00 5.50 - 7.00 Expected volatility 89.48% - 93.67% 91.28% - 98.91% Expected dividend yield 0 0
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Weighted Weighted Avg Aggregate Number of Average Remaining Intrinsic Options Exercise Price Contractual Term Value Outstanding balance at January 1, 2023 2,456,407 $ 16.84 8.51 $ 11,819 Granted 5,779,679 $ 4.68 — — Exercised or released 7,500 $ 4.67 — — Canceled or forfeited 205,444 $ 4.70 — $ 122 Expired — — — — Outstanding balance at December 31, 2023 8,023,142 $ 8.40 8.68 $ 11,089 Exercisable at December 31, 2023 2,408,165 $ 16.28 7.81 $ 1,778 Vested and expected to vest at December 31, 2023 6,972,858 $ 8.96 8.62 $ 9,112
Share-Based Payment Arrangement, Option, Exercise Price Range [Table Text Block]	Options Outstanding Options Exercisable Weighted Avg Weighted Avg Number of Remaining Number of Remaining Exercise Price Shares Contractual Term Shares Contractual Term $2.848 to $10.00 7,742,171 8.84 2,127,194 8.25 $10.01 to $30.00 69,375 7.17 69,375 7.17 $30.01 to $50.00 68,514 5.11 68,514 5.11 $50.01 to $70.00 41,866 3.08 41,866 3.08 $70.01 to $327.20 101,216 2.70 101,216 2.70 8,023,142 8.68 2,408,165 7.81
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]	Number of Unvested Shares December 31, Exercise Price 2023 2022 $2.848 to $10.00 5,614,977 1,824,285 $30.01 to $50.00 — 17,121 Total number of unvested stock options 5,614,977 1,841,406

Note L - Fair Value of Financ_2

Note L - Fair Value of Financial Instruments (Tables)	12 Months Ended
Note L - Fair Value of Financial Instruments (Tables)	Dec. 31, 2023
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Quoted Prices Significant in Active Other Significant Balance at Markets for Observable Unobservable December 31, Identical Assets Inputs Inputs 2023 (Level 1) (Level 2) (Level 3) CVR liability (Note R) $ 7,262 $ — $ — $ 7,262 Warrant liabilities $ 16,100 — — $ 16,100 Total liabilities $ 23,362 $ — $ — $ 23,362 Securities: U.S. Treasury securities $ 24,688 $ 24,688 $ — $ — Total assets $ 24,688 $ 24,688 $ — $ — Quoted Prices Significant in Active Other Significant Balance at Markets for Observable Unobservable December 31, Identical Assets Inputs Inputs 2022 (Level 1) (Level 2) (Level 3) Warrant liabilities (As Restated) $ 10,202 $ — $ — $ 10,202 Total liabilities $ 10,202 $ — $ — $ 10,202 Securities: U.S. government-sponsored agency securities $ 7,189 $ — $ 7,189 $ — U.S. Treasury securities 9,711 9,711 — — Total assets $ 16,900 $ 9,711 $ 7,189 $ —
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	December 31, 2023 December 31, 2022 Risk-free interest rate 3.76% - 4.12% 4.01% - 4.12% Volatility 62.01% - 92.42% 98.33% - 103.01% Dividend yield —% —% Expected term (years) 2.0 - 4.9 3.0 - 4.0 Weighted average fair value 2.94 2.94
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Balance at December 31, 2021 (As Restated) $ 25,032 Change in fair value measurement (As Restated) (14,830 ) Balance at December 31, 2022 (As Restated) $ 10,202 Fair value of warrants issued 4,500 Change in fair value measurement 1,398 Balance at December 31, 2023 $ 16,100

Note M - Income Taxes (Tables)

Note M - Income Taxes (Tables)	12 Months Ended
Note M - Income Taxes (Tables)	Dec. 31, 2023
Notes Tables
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Year ended December 31, 2023 2022 (As Restated) Federal statutory rate 21.00 % 21.00 % Effect of: Change in valuation allowance (23.29 ) (34.77 ) Return to provision and deferred true-up (2.41 ) (5.37 ) Federal research and development credit 4.09 1.82 State research and development credit — 0.12 Change in rate (0.01 ) 0.80 State tax benefit (net of federal) 5.19 4.78 Warrant liability — 12.39 Stock-based compensation (0.20 ) (1.09 ) Global intangible low-taxed income credit (3.41 ) (1.92 ) Foreign research and development excess benefit (0.86 ) 2.17 Other (0.10 ) 0.19 Federal income tax provision effective rate — % 0.12 %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, 2023 2022 Deferred tax assets relating to: Net operating loss carryforwards $ 90,743 $ 66,373 Research and development tax carryforward 20,670 6,900 Stock-based compensation 5,154 4,185 174 expenses 30,241 3,730 Right-of-use liability 265 359 Property and equipment 23 22 Other deferred tax assets 1,951 598 Total gross deferred tax assets 149,047 82,167 Deferred tax liabilities relating to: Right-of-use asset 249 (336 ) Intangibles 14,473 — Total gross deferred tax liabilities 14,722 (336 ) Deferred tax assets less liabilities 134,324 81,831 Valuation allowance (134,488 ) (81,831 ) Net deferred tax asset (liability) $ (164 ) $ —

Note N - Net Loss Per Share (Ta

Note N - Net Loss Per Share (Tables)	12 Months Ended
Note N - Net Loss Per Share (Tables)	Dec. 31, 2023
Notes Tables
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	December 31, 2023 2022 Awards under equity incentive plans 1,728,885 2,456,407 Common stock warrants 5,603,729 4,252,600 Total securities excluded from the calculation of weighted average number of shares of common stock outstanding 7,332,614 6,709,007
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	December 31, 2023 2022 (As Restated) Basic and diluted net loss per share of common stock: Net loss, basic and diluted $ (46,049 ) $ (26,772 ) Weighted average number of shares of common stock outstanding, basic and diluted 35,452 34,489 Basic and diluted net loss per share of common stock $ (1.30 ) $ (0.78 )

Note O - Leases (Tables)

Note O - Leases (Tables)	12 Months Ended
Note O - Leases (Tables)	Dec. 31, 2023
Notes Tables
Lease, Cost [Table Text Block]	Year Ended December 31, Lease Cost 2023 2022 Finance lease cost: Amortization of right-of-use assets $ 102 $ 129 Interest on lease liabilities — 2 Total finance lease cost 102 131 Operating lease cost 437 418 Short-term lease cost 171 210 Variable lease cost 40 39 Less: sublease income (157 ) (157 ) Total lease costs $ 593 $ 641
Schedule of Leases Cash Flow Information [Table Text Block]	Year Ended December 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from finance leases $ — $ 2 Financing cash flows from finance leases 5 16 Operating cash flows from operating leases 552 522 Operating cash flows from short-term leases 171 210 Operating cash flows from variable lease costs 40 39 Right-of-use assets obtained in exchange for lease liabilities: Finance leases $ — $ — Operating leases — 123
Schedule of Leases Balance Sheet Information [Table Text Block]	December 31, 2023 2022 Finance Leases Property and equipment, at cost $ 1,031 $ 1,031 less: accumulated depreciation and amortization (882 ) (780 ) Property and equipment, net $ 149 $ 251 Other current liabilities $ — $ 6 Other long-term liabilities — — Total finance lease liabilities $ — $ 6 Operating Leases Operating lease right-of-use assets $ 790 $ 988 Total operating lease right-of-use assets $ 790 $ 988 Current portion of operating lease liabilities $ 543 $ 480 Operating lease liabilities, less current portion 456 843 Total operating lease liabilities $ 999 $ 1,323 Weighted Average Remaining Lease Term Finance leases (in years) 0 1 Operating leases (in years) 2 3 Weighted Average Discount Rate Finance leases 14.3 % 14.3 % Operating leases 7.6 % 7.3 %
Operating and Finance Lease, Liability, Maturity [Table Text Block]	Finance Operating Year Ending December 31, Leases Leases 2024 $ — $ 644 2025 — 389 2026 — 30 Total lease payments — 1,063 Less: future interest expense — (64 ) Lease liabilities $ — $ 999

Note R - Merger (Tables)

Note R - Merger (Tables)	12 Months Ended
Note R - Merger (Tables)	Dec. 31, 2023
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Assets Cash $ 575 Prepaid expenses 278 Other current assets 11 Inventory 9,376 Property, plant, and equipment 35 Other noncurrent assets 209 Approved product - OLPRUVA 68,000 IPR&D - celiprolol 2,000 Goodwill acquired 4,538 85,022 Liabilities Accounts payable and accrued expenses $ 10,718 Deferred collaboration funding 1,500 Operating lease liabilities 175 12,393 Fair Value of Net Assets Acquired $ 72,629
Business Acquisition, Pro Forma Information [Table Text Block]	Year Ended December 31, 2023 Year Ended December 31, 2022 Pro forma revenue $ 27,705 $ 10,458 Pro forma net loss (78,875 ) (80,652 )
Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Table Text Block]	Balance at December 31, 2022 $ 0 Initial estimate of contingent consideration at the Effective Time 8,562 Change in fair value recognized in earnings (1,300 ) Balance at December 31, 2023 $ 7,262

Note A - Description of Busin_3

Note A - Description of Business, Basis of Presentation and Significant Transactions (Details Textual) - USD ($) $ in Thousands				3 Months Ended			12 Months Ended
		May 15, 2022	Jul. 12, 2021	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Feb. 05, 2024	Oct. 31, 2023	Aug. 30, 2023	Dec. 20, 2021	Jul. 02, 2021
Net Income (Loss) Attributable to Parent				$ (10,365)	$ (2,573)	$ (13,217)	$ (46,049)	$ (26,772)
Retained Earnings (Accumulated Deficit)							(399,778)	$ (353,729)
Cash, Cash Equivalents, and Short-Term Investments							67,700
Sale of Stock, Authorized Amount			$ 350,000
Stock Issued During Period, Value, New Issues							$ 6,106
Stock Repurchase Program, Authorized Amount												$ 50,000
Share Repurchase Program [Member]
Treasury Stock, Common, Shares (in shares)							1,575,692
Treasury Stock, Common, Value							$ 11,000
JMP and RBCCM [Member] \| ATM Agreement Sales [Member]
Equity Distribution Agreement, Maximum Aggregate Offering Price													$ 75,000
Equity Distribution Agreement, Commission Fee, Percentage of Gross Sales													3%
Stock Issued During Period, Value, New Issues			$ 75,000
Stock Issued During Period, Shares, New Issues (in shares)							0	0
Subsequent Event [Member]
Common Stock Registered, Shares (in shares)									2,269,721
Arimoclomol Purchase Agreement [Member]
Payments to Acquire Productive Assets, Total		$ 12,800
Asset Acquisition, Consideration Transferred, Estimated Reserve Liability		$ 5,200					$ 12,200	$ 9,000
Estimated Weighted Average Cost of Capital		42%
Effective Income Tax Rate Reconciliation, Tax Credit, Research, Amount								$ 800
Arimoclomol Purchase Agreement [Member] \| In Process Research and Development [Member]
Asset Acquisition, Recognized Identifiable Assets, Finite-Lived Intangibles	[1]	$ 17,663
Bridge Loan [Member]
Financing Receivable, Maximum Limit										$ 18,000	$ 18,000

[1]The primary asset acquired, the IPR&D asset, was expensed and the allocated transaction related costs were included with and expensed with this asset.

Note A - Description of Busin_4

Note A - Description of Business, Basis of Presentation and Significant Transactions - Consideration Paid and Purchase Price Allocation for the Acquisition of Arimoclomol (Details) - Arimoclomol Purchase Agreement [Member] - USD ($) $ in Thousands			12 Months Ended
		May 15, 2022	Dec. 31, 2023	Dec. 31, 2022
Cash		$ 12,800
Assumed reserve liability		5,200	$ 12,200	$ 9,000
Total consideration		18,000
Total consideration		18,000
Direct transaction costs associated with the acquisition (1)	[1]	1,290
Total purchase price to be allocated		19,290
Property and equipment, inventory and assembled workforce acquired		1,627
Total allocated purchase price		19,290
In Process Research and Development [Member]
IPR&D (2)	[2]	$ 17,663

[1]As a result of the asset acquisition accounting, the transaction costs associated with the acquisition should be included in the costs of the assets acquired and allocated amongst qualifying assets using the relative fair value basis. The transaction costs primarily included financial advisor fees and legal expenses.[2]The primary asset acquired, the IPR&D asset, was expensed and the allocated transaction related costs were included with and expensed with this asset.

Note B - Summary of Significa_3

Note B - Summary of Significant Accounting Policies (Details Textual) $ in Thousands			9 Months Ended	12 Months Ended
	May 15, 2022 USD ($)	Mar. 20, 2012	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	May 07, 2021 USD ($)	Jul. 31, 2020 USD ($)
Investments, Fair Value Disclosure				$ 24,700	$ 16,900
Unrealized Gain (Loss) on Investments				600	(600)
Certificates of Deposit, at Carrying Value					20,500
Noncontrolling Interest in Variable Interest Entity					0
Goodwill				4,701	0
Goodwill, Impairment Loss				0
Finite-Lived Intangible Assets, Net				67,200
Amortization of Intangible Assets				800
Impairment, Long-Lived Asset, Held-for-Use				0	0
Revenue from Contract with Customer, Including Assessed Tax				27,461	10,161
Inventory, Net, Total				9,841	$ 671
Income Tax Examination, Penalties and Interest Accrued						$ 0
Income tax returns under examination					0
Pre-launch Inventory that Qualified for Capitalization [Member]
Inventory, Net, Total					$ 0
Consulting Services [Member]
Revenue from Contract with Customer, Including Assessed Tax			$ 200
GPC Member \| License [Member]
Impairment, Long-Lived Asset, Held-for-Use				$ 0	0
Revenue Recognition, Milestone Method, Additional Revenue to be Recognized							$ 590,000
Aquestive Therapeutics [Member]
Royalty Obligation, Percentage of Regulatory Milestone and Royalty Payments				10%
Aquestive Therapeutics [Member] \| License [Member]
Contract with Customer, Liability, Revenue Recognized				$ 15,000
Revenue from Contract with Customer, Including Assessed Tax				18,000	900
Royalty Revenue, Percent		10%
Royalty Expense				1,800	100
Relief Therapeutics [Member] \| License [Member]
Revenue from Contract with Customer, Including Assessed Tax				$ 0
Maximum Royalty Percentage				10%
Deferred Revenue				$ 0
Corium, Inc [Member] \| Consulting Services [Member]
Revenue from Contract with Customer, Including Assessed Tax					4,700
Deferred Revenue					0
Consulting Agreement, Maximum Amount to be Received								$ 15,600
Contract with Customer, Asset, after Allowance for Credit Loss, Total								13,600
Consulting Agreement, Conditional Milestone Achievement to be Received								$ 2,000
Arimoclomol Purchase Agreement [Member]
Contract with Customer, Liability, Revenue Recognized				8,700	4,800
Contract with Customer, Clawback Liability				5,100	3,800
Asset Acquisition, Consideration Transferred, Estimated Reserve Liability	$ 5,200			$ 12,200	9,000
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)				3 years
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)				10 years
In Process Research and Development [Member]
Indefinite-Lived Intangible Assets (Excluding Goodwill)				$ 2,000	0
Impairment of Intangible Assets, Indefinite-Lived (Excluding Goodwill)				$ 0	$ 0

Note B - Summary of Significa_4

Note B - Summary of Significant Accounting Policies - Amortization of Intangible Assets (Details) $ in Thousands	Dec. 31, 2023 USD ($)
2024	$ 6,182
2025	6,182
2026	6,182
2027	6,182
2028	$ 6,182

Note B - Summary of Significa_5

Note B - Summary of Significant Accounting Policies - Components of Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Raw Materials	$ 2,938	$ 0
Work in progress	1,884	0
Finished goods	5,019	671
Total inventory	$ 9,841	$ 671

Note C - Restatement of Previ_3

Note C - Restatement of Previously Issued Consolidated Financial Statements (Details Textual) - USD ($) $ in Thousands	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Retained Earnings (Accumulated Deficit)											$ (399,778)	$ (353,729)
Derivative and Warrant Liability, Noncurrent											16,100	10,202
Fair Value Adjustment of Warrants											98	(15,159)
Nonoperating Income (Expense)											3,555	15,760
Comprehensive Income (Loss), Net of Tax, Attributable to Parent											$ (46,205)	(26,659)
Revision of Prior Period, Error Correction, Adjustment [Member]
Retained Earnings (Accumulated Deficit)												(59,500)
Additional Paid in Capital												34,500
Derivative and Warrant Liability, Noncurrent												10,200
Fair Value Adjustment of Warrants	$ (3,678)	$ (2,118)	$ 1,543	$ 5,577	$ (2,120)	$ (12,350)	$ (575)	$ (14,470)	$ (4,253)	$ (8,893)		14,800
Nonoperating Income (Expense)	3,678	2,118	(1,543)	(5,577)	2,873	12,350	575	15,223	4,253	9,646		14,800
Comprehensive Income (Loss), Net of Tax, Attributable to Parent												14,800
As Restated [Member]
Retained Earnings (Accumulated Deficit)	(379,886)	(369,519)	(366,946)	(350,757)	(338,441)	(316,471)	(369,519)	(338,441)	(379,886)	(350,757)		(353,729)
Derivative and Warrant Liability, Noncurrent	5,948	9,624	11,747	16,174	10,619	12,771	9,624	10,619	5,948	16,174		10,202
Fair Value Adjustment of Warrants	(3,678)	(2,118)	1,545	5,555	(2,152)	(12,591)	(575)	(14,743)	(4,253)	(9,188)		(15,159)
Nonoperating Income (Expense)	5,174	3,605	(489)	(5,600)	2,883	12,341	3,116	15,224	8,290	9,624		15,760
Comprehensive Income (Loss), Net of Tax, Attributable to Parent												26,600
Previously Reported [Member]
Retained Earnings (Accumulated Deficit)	(339,468)	(325,425)	(320,339)	(299,551)	(292,935)	(268,893)	(325,425)	(292,935)	(339,468)	(299,551)		(308,572)
Derivative and Warrant Liability, Noncurrent	0	0	3	35	57	89	0	57	0	35		1
Fair Value Adjustment of Warrants	0	0	2	(22)	(32)	(241)	0	(273)	0	(295)		(328)
Nonoperating Income (Expense)	$ 1,496	$ 1,487	$ 1,054	$ (23)	$ 10	$ (9)	$ 2,541	$ 1	$ 4,037	$ (22)		176
Comprehensive Income (Loss), Net of Tax, Attributable to Parent												$ 41,400

Note C - Restatement of Previ_4

Note C - Restatement of Previously Issued Consolidated Financial Statements - Revision of Prior Period Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Prepaid expenses and other current assets	$ 1,824				$ 1,688
Total current assets	86,938				92,834
Total assets	172,327				115,340
Other current liabilities	2,524				719
Total current liabilities	73,720				12,023
Derivative and Warrant Liability, Noncurrent	16,100				10,202
Total liabilities	110,463				40,220
Additional paid-in capital	472,664				436,269
Retained Earnings (Accumulated Deficit)	(399,778)				(353,729)
Total stockholder's equity	61,864	$ 61,524			75,120				$ 101,660
Total liabilities and stockholder's equity	172,327				115,340
Assets
Cash and cash equivalents	43,049				65,466
Securities at fair value	24,688				16,900
Short-term investments - other	0				481
Accounts and other receivables	17,377				8,299
Prepaid expenses and other current assets	1,824				1,688
Total current assets	86,938				92,834
Inventories	9,841				671
Property and equipment, net	736				794
Operating lease right-of-use assets	790				988
Long-term investments - other	0				20,000
Other long-term assets	94				53
Total assets	172,327				115,340
Liabilities and stockholders' equity
Accounts payable and accrued expenses	28,403				6,169
Current portion of operating lease liabilities	543				480
Current portion of discount and rebate liabilities	4,550				4,655
Other current liabilities	2,524				719
Total current liabilities	73,720				12,023
Line of credit payable	0				12,800
Derivative and Warrant Liability, Noncurrent	16,100				10,202
Operating lease liabilities, less current portion	456				843
Discount and rebate liabilities, less current portion	7,663				4,327
Other long-term liabilities	7,458				25
Total liabilities	110,463				40,220
Secured promissory note	5,066				0
Stockholders’ equity:
Common stock, $0.0001 par value, 250,000,000 shares authorized, 35,457,496 shares issued and 33,881,804 shares outstanding as of March 31, 2023; 35,450,257 shares issued and 34,540,304 shares outstanding as of December 31, 2022	4				3
Additional paid-in capital	472,664				436,269
Treasury stock, at cost	(10,983)				(7,536)
Retained Earnings (Accumulated Deficit)	(399,778)				(353,729)
Accumulated other comprehensive (loss) income	(43)				113
Total stockholder's equity	61,864	61,524			75,120				101,660
Total liabilities and stockholder's equity	$ 172,327				115,340
Previously Reported [Member]
Prepaid expenses and other current assets		1,661	$ 2,023	$ 1,174	1,877	$ 2,659	$ 3,637	$ 880
Total current assets		137,013	103,427	104,280	93,023	85,133	87,435	105,780
Total assets		138,982	105,518	106,595	115,529	119,551	124,258	125,706
Other current liabilities		311	321	302	422	853	1,294	7
Total current liabilities		21,714	18,252	15,616	11,726	8,431	7,159	2,945
Derivative and Warrant Liability, Noncurrent		0	0	3	1	35	57	89
Total liabilities		71,512	37,021	35,191	29,722	25,757	25,025	4,207
Additional paid-in capital		418,138	405,127	402,786	401,799	400,677	399,701	397,925
Retained Earnings (Accumulated Deficit)		(339,468)	(325,425)	(320,339)	(308,572)	(299,551)	(292,935)	(268,893)
Total stockholder's equity		67,470	68,497	71,404	85,807	93,794	99,233	121,499	127,118
Total liabilities and stockholder's equity		138,982	105,518	106,595	115,529	119,551	124,258	125,706
Assets
Cash and cash equivalents		43,269	66,196	40,181		70,059	76,779	100,242
Securities at fair value		39,672	20,696	34,403		0	0	0
Short-term investments - other		485	479	20,700		5,832	4,199	1,338
Accounts and other receivables		9,927	14,033	7,822		6,583	2,820	3,320
Prepaid expenses and other current assets		1,661	2,023	1,174	1,877	2,659	3,637	880
Total current assets		137,013	103,427	104,280	93,023	85,133	87,435	105,780
Inventories		481	546	620		596	779	0
Property and equipment, net		642	689	744		852	904	835
Operating lease right-of-use assets		698	803	898		1,068	1,165	1,090
Long-term investments - other		0	0	0		31,463	33,535	17,564
Other long-term assets		148	53	53		439	440	437
Total assets		138,982	105,518	106,595	115,529	119,551	124,258	125,706
Secured corporate notes		41,999				0
Liabilities and stockholders' equity
Accounts payable and accrued expenses		13,080	10,510	10,098		4,279	3,600	2,582
Current portion of operating lease liabilities		433	456	470		474	0	356
Current portion of discount and rebate liabilities		7,890	6,965	4,746		2,825	1,796	0
Other current liabilities		311	321	302	422	853	1,294	7
Total current liabilities		21,714	18,252	15,616	11,726	8,431	7,159	2,945
Line of credit payable		38,801	12,709	12,914		12,800	12,800	0
Derivative and Warrant Liability, Noncurrent		0	0	3	1	35	57	89
Operating lease liabilities, less current portion		517	627	736		956	1,082	1,144
Discount and rebate liabilities, less current portion		4,987	5,114	5,764		3,509	3,900	0
Other long-term liabilities		420	319	158		26	27	29
Total liabilities		71,512	37,021	35,191	29,722	25,757	25,025	4,207
Current portion of capital lease obligation			0				469
Secured promissory note		5,073				0
Stockholders’ equity:
Undesignated preferred stock, $0.0001 par value, 10,000,000 shares authorized, no shares issued or outstanding as of March 31, 2023 or December 31, 2022		0	0	0		0	0	0
Common stock, $0.0001 par value, 250,000,000 shares authorized, 35,457,496 shares issued and 33,881,804 shares outstanding as of March 31, 2023; 35,450,257 shares issued and 34,540,304 shares outstanding as of December 31, 2022		3	3	3		3	3	3
Additional paid-in capital		418,138	405,127	402,786	401,799	400,677	399,701	397,925
Treasury stock, at cost		(10,983)	(10,983)	(10,983)		(7,536)	(7,536)	(7,536)
Retained Earnings (Accumulated Deficit)		(339,468)	(325,425)	(320,339)	(308,572)	(299,551)	(292,935)	(268,893)
Accumulated other comprehensive (loss) income		(220)	(225)	(63)		201	0	0
Total stockholder's equity		67,470	68,497	71,404	85,807	93,794	99,233	121,499	127,118
Total liabilities and stockholder's equity		138,982	105,518	106,595	115,529	119,551	124,258	125,706
Revision of Prior Period, Adjustment [Member]
Prepaid expenses and other current assets		0	0	0	(189)	(426)	(426)	(426)
Total current assets		0	0	0	(189)	(426)	(426)	(426)
Total assets					(189)	(426)	(426)	(426)
Other current liabilities		0	0	0	297	0	48	0
Total current liabilities		0	0	393	297	171	48	0
Derivative and Warrant Liability, Noncurrent		5,948	9,624	11,744	10,201	16,139	10,562	12,682
Total liabilities		5,948	9,624	12,137	10,498	16,310	10,610	12,682
Additional paid-in capital		34,470	34,470	34,470	34,470	34,470	34,470	34,470
Retained Earnings (Accumulated Deficit)		(40,418)	(44,094)	(46,607)	(45,157)	(51,206)	(45,506)	(47,578)
Total stockholder's equity		(5,948)	(9,624)	(12,137)	(10,687)	(16,736)	(11,036)	(13,108)
Total liabilities and stockholder's equity		0	0	0	(189)	(426)	(426)	(426)
Assets
Cash and cash equivalents		0	0	0		0	0	0
Securities at fair value		0	0	0		0	0	0
Short-term investments - other		0	0	0		0	0	0
Accounts and other receivables		0	0	0		0	0	0
Prepaid expenses and other current assets		0	0	0	(189)	(426)	(426)	(426)
Total current assets		0	0	0	(189)	(426)	(426)	(426)
Inventories		0	0	0		0	0	0
Property and equipment, net		0	0	0		0	0	0
Operating lease right-of-use assets		0	0	0		0	0	0
Long-term investments - other		0	0	0		0	0	0
Other long-term assets		0	0	0		0	0	0
Total assets					(189)	(426)	(426)	(426)
Secured corporate notes		0				0
Liabilities and stockholders' equity
Accounts payable and accrued expenses		0	0	393		0	0	0
Current portion of operating lease liabilities		0	0	0		0	0	0
Current portion of discount and rebate liabilities		0	0	0		171	0	0
Other current liabilities		0	0	0	297	0	48	0
Total current liabilities		0	0	393	297	171	48	0
Line of credit payable		0	0	0		0	0	0
Derivative and Warrant Liability, Noncurrent		5,948	9,624	11,744	10,201	16,139	10,562	12,682
Operating lease liabilities, less current portion		0	0	0		0	0	0
Discount and rebate liabilities, less current portion		0	0	0		0	0	0
Other long-term liabilities		0	0	0		0	0	0
Total liabilities		5,948	9,624	12,137	10,498	16,310	10,610	12,682
Current portion of capital lease obligation			0				0
Secured promissory note		0				0
Stockholders’ equity:
Undesignated preferred stock, $0.0001 par value, 10,000,000 shares authorized, no shares issued or outstanding as of March 31, 2023 or December 31, 2022		0	0	0		0	0	0
Common stock, $0.0001 par value, 250,000,000 shares authorized, 35,457,496 shares issued and 33,881,804 shares outstanding as of March 31, 2023; 35,450,257 shares issued and 34,540,304 shares outstanding as of December 31, 2022		0	0	0		0	0	0
Additional paid-in capital		34,470	34,470	34,470	34,470	34,470	34,470	34,470
Treasury stock, at cost		0	0	0		0	0	0
Retained Earnings (Accumulated Deficit)		(40,418)	(44,094)	(46,607)	(45,157)	(51,206)	(45,506)	(47,578)
Accumulated other comprehensive (loss) income		0	0	0		0	0	0
Total stockholder's equity		(5,948)	(9,624)	(12,137)	(10,687)	(16,736)	(11,036)	(13,108)
Total liabilities and stockholder's equity		0	0	0	(189)	(426)	(426)	(426)
As Restated [Member]
Prepaid expenses and other current assets		1,661	2,023	1,174	1,688	2,233	3,211	454
Total current assets		137,013	103,427	104,280	92,834	84,707	87,009	105,354
Total assets		138,982	105,518	106,595	115,340	119,125	123,832	125,280
Other current liabilities		311	321	302	719	853	1,342	7
Total current liabilities		21,714	18,252	16,009	12,023	8,602	7,207	2,945
Derivative and Warrant Liability, Noncurrent		5,948	9,624	11,747	10,202	16,174	10,619	12,771
Total liabilities		77,460	46,645	47,328	40,220	42,067	35,635	16,889
Additional paid-in capital		452,608	439,597	437,256	436,269	435,147	434,171	432,395
Retained Earnings (Accumulated Deficit)		(379,886)	(369,519)	(366,946)	(353,729)	(350,757)	(338,441)	(316,471)
Total stockholder's equity		61,522	58,873	59,267	75,120	77,058	88,197	108,391	101,660
Total liabilities and stockholder's equity		138,982	105,518	106,595	115,340	119,125	123,832	125,280
Assets
Cash and cash equivalents		43,269	66,196	40,181		70,059	76,779	100,242
Securities at fair value		39,672	20,696	34,403		0	0	0
Short-term investments - other		485	479	20,700		5,832	4,199	1,338
Accounts and other receivables		9,927	14,033	7,822		6,583	2,820	3,320
Prepaid expenses and other current assets		1,661	2,023	1,174	1,688	2,233	3,211	454
Total current assets		137,013	103,427	104,280	92,834	84,707	87,009	105,354
Inventories		481	546	620		596	779	0
Property and equipment, net		642	689	744		852	904	835
Operating lease right-of-use assets		698	803	898		1,068	1,165	1,090
Long-term investments - other		0	0	0		31,463	33,535	17,564
Other long-term assets		148	53	53		439	440	437
Total assets		138,982	105,518	106,595	115,340	119,125	123,832	125,280
Secured corporate notes		41,999				0
Liabilities and stockholders' equity
Accounts payable and accrued expenses		13,080	10,510	10,491		4,279	3,600	2,582
Current portion of operating lease liabilities		433	456	470		474	0	356
Current portion of discount and rebate liabilities		7,890	6,965	4,746		2,996	1,796	0
Other current liabilities		311	321	302	719	853	1,342	7
Total current liabilities		21,714	18,252	16,009	12,023	8,602	7,207	2,945
Line of credit payable		38,801	12,709	12,914		12,800	12,800	0
Derivative and Warrant Liability, Noncurrent		5,948	9,624	11,747	10,202	16,174	10,619	12,771
Operating lease liabilities, less current portion		517	627	736		956	1,082	1,144
Discount and rebate liabilities, less current portion		4,987	5,114	5,764		3,509	3,900	0
Other long-term liabilities		420	319	158		26	27	29
Total liabilities		77,460	46,645	47,328	40,220	42,067	35,635	16,889
Current portion of capital lease obligation			0				469
Secured promissory note		5,073				0
Stockholders’ equity:
Undesignated preferred stock, $0.0001 par value, 10,000,000 shares authorized, no shares issued or outstanding as of March 31, 2023 or December 31, 2022		0	0	0		0	0	0
Common stock, $0.0001 par value, 250,000,000 shares authorized, 35,457,496 shares issued and 33,881,804 shares outstanding as of March 31, 2023; 35,450,257 shares issued and 34,540,304 shares outstanding as of December 31, 2022		3	3	3		3	3	3
Additional paid-in capital		452,608	439,597	437,256	436,269	435,147	434,171	432,395
Treasury stock, at cost		(10,983)	(10,983)	(10,983)		(7,536)	(7,536)	(7,536)
Retained Earnings (Accumulated Deficit)		(379,886)	(369,519)	(366,946)	(353,729)	(350,757)	(338,441)	(316,471)
Accumulated other comprehensive (loss) income		(220)	(225)	(63)		201	0	0
Total stockholder's equity		61,522	58,873	59,267	75,120	77,058	88,197	108,391	$ 101,660
Total liabilities and stockholder's equity		$ 138,982	$ 105,518	$ 106,595	$ 115,340	$ 119,125	$ 123,832	$ 125,280

Note C - Restatement of Previ_5

Note C - Restatement of Previously Issued Consolidated Financial Statements - Revision of Prior Period Balance Sheets (Details) (Parentheticals) - $ / shares	Dec. 31, 2023	Nov. 30, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Preferred stock, shares authorized (in shares)	10,000,000					10,000,000
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001				$ 0.0001
Common stock, shares authorized (in shares)	250,000,000					250,000,000
Common stock, shares issued (in shares)	43,110,360					35,450,257
Common stock, shares outstanding (in shares)	41,534,668					34,540,304	35,005,640
Undesignated Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.0001					$ 0.0001
Preferred stock, shares authorized (in shares)	10,000,000					10,000,000
Preferred stock, shares issued (in shares)	0					0
Preferred stock, shares outstanding (in shares)	0					0
As Restated [Member]
Common stock, par value (in dollars per share)			$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)			250,000,000	250,000,000	250,000,000	250,000,000
Common stock, shares issued (in shares)			37,787,402	35,503,697	35,457,496	35,450,257
Common stock, shares outstanding (in shares)			36,211,710	33,928,005	33,881,804	34,540,304
As Restated [Member] \| Undesignated Preferred Stock [Member]
Preferred stock, par value (in dollars per share)			$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)			10,000,000	10,000,000	10,000,000	10,000,000
Preferred stock, shares issued (in shares)			0	0	0	0
Preferred stock, shares outstanding (in shares)			0	0	0	0

Note C - Restatement of Previ_6

Note C - Restatement of Previously Issued Consolidated Financial Statements - Revision of Prior Period Statement of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer, Including Assessed Tax											$ 27,461	$ 10,161
Cost of revenue											2,945	222
Research and development											39,806	19,803
Selling, general and administrative											34,314	15,038
Total operating expenses											77,065	52,726
Loss from operations											(49,604)	(42,565)
Fair value adjustment related to derivative and warrant liability											(98)	15,159
Interest and other income, net											4,541	1,513
Nonoperating Income (Expense)											3,555	15,760
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest											(46,049)	(26,805)
Income tax (expense) benefit											0	33
Net Income (Loss) Attributable to Parent	$ (10,365)	$ (2,573)	$ (13,217)								$ (46,049)	$ (26,772)
Net loss (in dollars per share)											$ (1.3)	$ (0.78)
Interest expense											$ (1,501)	$ (335)
Fair value adjustment related to investments											$ 613	$ (577)
Basic and diluted (in shares)											35,452,460	34,488,800
Previously Reported [Member]
Revenue from Contract with Customer, Including Assessed Tax	2,895	8,470	2,879	$ 2,874	$ 1,300	$ 3,965	$ 11,349	$ 5,265	$ 14,244	$ 8,139		$ 10,458
Cost of revenue	144	677	125	141	51	8	802	59	946	200		343
Research and development	12,297	7,433	8,844	5,385	4,795	3,082	16,277	7,877	28,574	13,262		19,614
Selling, general and administrative	5,818	7,005	6,834	3,974	3,558	2,734	13,839	6,292	19,657	10,266		15,343
Total operating expenses	18,259	15,115	15,803	9,500	26,067	5,824	30,918	31,891	49,177	41,391		52,963
Loss from operations	(15,364)	(6,645)	(12,924)	(6,626)	(24,767)	(1,859)	(19,569)	(26,626)	(34,933)	(33,252)		(42,505)
Fair value adjustment related to derivative and warrant liability	0	0	(2)	22	32	241	0	273	0	295		328
Interest and other income, net	1,738	1,553	1,042	218	366	107	2,593	264	4,331	482		760
Nonoperating Income (Expense)	1,496	1,487	1,054	(23)	10	(9)	2,541	1	4,037	(22)		176
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	(13,868)	(5,158)	(11,870)	(6,649)	(24,757)	(1,868)	(17,028)	(26,625)	(30,896)	(33,274)		(42,329)
Income tax (expense) benefit	(177)	74	103	33	715	4	177	719	0	752		786
Net Income (Loss) Attributable to Parent	$ (14,045)	$ (5,084)	$ (11,767)	$ (6,616)	$ (24,042)	$ (1,864)	$ (16,851)	$ (25,906)	$ (30,896)	$ (32,522)		$ (41,543)
Net loss (in dollars per share)	$ (0.4)	$ (0.15)	$ (0.34)	$ (0.19)	$ (0.7)	$ (0.05)	$ (0.49)	$ (0.75)	$ (0.9)	$ (0.94)		$ (1.2)
Acquired In-process research and development	$ 0	$ 0	$ 0	$ 0	$ 17,663	$ 0	$ 0	$ 17,663	$ 0	$ 17,663
Severance expense			0			0
Interest expense	(366)	(197)	(182)	(124)	(36)	(5)	(379)	(41)	(745)	(165)
Fair value adjustment related to investments	$ 124	$ 131	$ 196	$ (139)	$ (352)	$ (352)	$ 327	$ (495)	$ 451	$ (634)
Basic and diluted (in shares)	34,724,614	33,898,233	34,466,542	34,494,702	34,447,206	34,506,597	34,180,818	34,476,737	34,364,075	34,482,791
Acquired in-process research and development	$ 0	$ 0	$ 0	$ 0	$ 17,663	$ 0	$ 0	$ 17,663	$ 0	$ 17,663
Revision of Prior Period, Adjustment [Member]
Revenue from Contract with Customer, Including Assessed Tax												$ (297)
Cost of revenue												(121)
Research and development												189
Selling, general and administrative												(305)
Total operating expenses												(237)
Loss from operations												(60)
Fair value adjustment related to derivative and warrant liability												14,831
Interest and other income, net												753
Nonoperating Income (Expense)												15,584
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest												15,524
Income tax (expense) benefit												(753)
Net Income (Loss) Attributable to Parent												$ 14,771
Net loss (in dollars per share)												$ 0.42
As Restated [Member]
Revenue from Contract with Customer, Including Assessed Tax	2,895	8,470	3,176	2,751	1,252	3,965	11,646	5,217	14,541	7,968		$ 10,161
Cost of revenue	144	677	125	91	31	8	802	39	946	130		222
Research and development	12,297	7,433	8,655	5,385	4,795	3,082	16,088	7,877	28,385	13,262		19,803
Selling, general and administrative	5,818	6,612	7,227	4,024	3,578	2,734	13,839	6,312	19,657	10,336		15,038
Total operating expenses	18,259	14,722	16,007	9,500	26,067	5,824	30,729	31,891	48,988	41,391		52,726
Loss from operations	(15,364)	(6,252)	(12,831)	(6,749)	(24,815)	(1,859)	(19,083)	(26,674)	(34,447)	(33,423)		(42,565)
Fair value adjustment related to derivative and warrant liability	3,678	2,118	(1,545)	(5,555)	2,152	12,591	575	14,743	4,253	9,188		15,159
Interest and other income, net	1,738	1,553	1,042	218	1,119	107	2,593	1,017	4,331	1,235		1,513
Nonoperating Income (Expense)	5,174	3,605	(489)	(5,600)	2,883	12,341	3,116	15,224	8,290	9,624		15,760
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	(10,190)	(2,647)	(13,320)	(12,349)	(21,932)	10,482	(15,967)	(11,450)	(26,157)	(23,799)		(26,805)
Income tax (expense) benefit	(177)	74	103	33	(38)	4	177	(34)	0	(1)		33
Net Income (Loss) Attributable to Parent	$ (10,367)	$ (2,573)	$ (13,217)	$ (12,316)	$ (21,970)	$ 10,486	$ (15,790)	$ (11,484)	$ (26,157)	$ (23,800)		$ (26,772)
Net loss (in dollars per share)	$ (0.3)	$ (0.08)	$ (0.38)	$ (0.36)	$ (0.64)	$ 0.3	$ (0.46)	$ (0.33)	$ (0.76)	$ (0.69)		$ (0.78)
Acquired In-process research and development	$ 0	$ 0	$ 0	$ 0	$ 17,663	$ 0	$ 0	$ 17,663	$ 0	$ 17,663
Severance expense			0			0
Interest expense	(366)	(197)	(182)	(124)	(36)	(5)	(379)	(41)	(745)	(165)
Fair value adjustment related to investments	$ 124	$ 131	$ 196	$ (139)	$ (352)	$ (352)	$ 327	$ (495)	$ 451	$ (634)
Basic and diluted (in shares)	34,724,614	33,898,233	34,466,542	34,494,702	34,447,206	34,506,597	34,180,818	34,476,737	34,364,075	34,482,791
Acquired in-process research and development	$ 0	$ 0	$ 0	$ 0	$ 17,663	$ 0	$ 0	$ 17,663	$ 0	$ 17,663
Revision of Prior Period, Error Correction, Adjustment [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0	297	(123)	(48)	0	297	(48)	297	(171)
Cost of revenue	0	0	0	(50)	(20)	0	0	(20)	0	(70)
Research and development	0	0	(189)	0	0	0	(189)	0	(189)	0
Selling, general and administrative	0	(393)	393	50	20	0	0	20	0	70
Total operating expenses	0	(393)	204	0	0	0	(189)	0	(189)	0
Loss from operations	0	(393)	93	(123)	(48)	0	486	(48)	486	(171)
Fair value adjustment related to derivative and warrant liability	3,678	2,118	(1,543)	(5,577)	2,120	12,350	575	14,470	4,253	8,893		$ (14,800)
Interest and other income, net	0	0	0	0	753	0	0	753	0	753
Nonoperating Income (Expense)	3,678	2,118	(1,543)	(5,577)	2,873	12,350	575	15,223	4,253	9,646		$ 14,800
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	3,678	2,511	(1,450)	(5,700)	2,825	12,350	1,061	15,175	4,739	9,475
Income tax (expense) benefit	0		0	0	(753)	0	0	(753)		(753)
Net Income (Loss) Attributable to Parent	$ 3,678	$ 2,511	$ (1,450)	$ (5,700)	$ 2,072	$ 12,350	$ 1,061	$ 14,422	$ 4,739	$ 8,722
Net loss (in dollars per share)	$ 0.1	$ 0.07	$ (0.04)	$ (0.17)	$ 0.06	$ 0.35	$ 0.03	$ 0.42	$ 0.14	$ 0.25
Acquired In-process research and development	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Severance expense			0			0
Interest expense	0	0	0	0	0	0	0	0	0	0
Fair value adjustment related to investments	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Basic and diluted (in shares)	0	0		0	0		0	0	0	0
Acquired in-process research and development	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0

Note C - Restatement of Previ_7

Note C - Restatement of Previously Issued Consolidated Financial Statements - Revision of Prior Period Statement of Cash Flows (Details) - USD ($)	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Net Income (Loss) Attributable to Parent	$ (10,365,000)	$ (2,573,000)	$ (13,217,000)								$ (46,049,000)	$ (26,772,000)
Fair Value Adjustment of Warrants											98,000	(15,159,000)
Change in assets and liabilities:
Prepaid expenses and other current assets											152,000	(894,000)
Net income (loss)											(5,000)	386,000
Stock-based compensation expense											5,954,000	4,294,000
Depreciation and amortization expense											1,006,000	944,000
Fair value adjustment related to derivative and warrant liability and CVR liability											98,000	(15,159,000)
Fair value adjustment related to investments											(613,000)	577,000
Consulting fees paid in common stock											227,000	224,000
Gain on foreign currency exchange rates											(198,000)	(91,000)
Accounts and other receivables											(9,078,000)	(6,772,000)
Inventories											206,000	147,000
Operating lease right-of-use assets											326,000	277,000
Accounts payable and accrued expenses											11,130,000	3,131,000
Discount and rebate liabilities											3,231,000	3,782,000
Operating lease liabilities											(439,000)	(389,000)
Other liabilities											360,000	(74,000)
Net cash used in operating activities											(33,535,000)	(18,717,000)
Purchases of property and equipment											(296,000)	(93,000)
Purchases of investments											(45,814,000)	(23,861,000)
Net cash used in investing activities											(17,390,000)	(36,719,000)
Proceeds from issuance of debt											42,431,000	12,800,000
Payments of principal on insurance financing arrangements											(564,000)	(1,306,000)
Repayment of debt											(17,531,000)	0
Payment to repurchase shares as part of the Share Repurchase Program											(3,447,000)	(4,723,000)
Repayment of principal on finance lease liabilities											(5,000)	(16,000)
Net cash provided by financing activities											28,464,000	8,352,000
Effect of exchange rate changes on cash and cash equivalents											44,000	204,000
Net decrease in cash and cash equivalents											(22,417,000)	(46,880,000)
Cash and cash equivalents, beginning of period			65,466,000			$ 112,346,000	$ 65,466,000	$ 112,346,000	$ 65,466,000	$ 112,346,000	65,466,000	112,346,000
Cash and cash equivalents, end of period											43,049,000	65,466,000
Cash paid for interest											456,000	321,000
Net Income (Loss) Attributable to Parent	(10,365,000)	(2,573,000)	(13,217,000)								(46,049,000)	(26,772,000)
Loss on sublease and disposal of property and equipment											157,000	9,000
Acquisitions, net											(30,401,000)	(14,090,000)
Maturities of long-term investments, net											59,121,000	1,325,000
Proceeds from insurance financing arrangements											1,256,000	1,273,000
Proceeds from Employee Stock Purchase Plan											218,000	324,000
Issuance of common stock in connection with the Merger (Note K)											(28,390,000)	0
Issuance of secured promissory note for the Merger (Note K)											(5,066,000)	0
Previously Reported [Member]
Net Income (Loss) Attributable to Parent	(14,045,000)	(5,084,000)	(11,767,000)	$ (6,616,000)	$ (24,042,000)	(1,864,000)	(16,851,000)	(25,906,000)	(30,896,000)	(32,522,000)		(41,543,000)
Fair Value Adjustment of Warrants	0	0	2,000	(22,000)	(32,000)	(241,000)	0	(273,000)	0	(295,000)		(328,000)
Change in assets and liabilities:
Prepaid expenses and other current assets			703,000			303,000	(146,000)	(1,892,000)	216,000	(1,196,000)		(657,000)
Other liabilities												(371,000)
Net income (loss)			(11,767,000)			(1,864,000)			(93,000)	0
Stock-based compensation expense			591,000			918,000	1,694,000	2,428,000	3,081,000	3,339,000
Severance expense			354,000			0	1,402,000	0	1,401,000	0
Depreciation and amortization expense			79,000			65,000	157,000	246,000	219,000	644,000
Fair value adjustment related to derivative and warrant liability and CVR liability			2,000			(241,000)	0	(273,000)	0	(295,000)
Fair value adjustment related to investments	(124,000)	(131,000)	(196,000)	139,000	352,000	352,000	(327,000)	495,000	(451,000)	634,000
Consulting fees paid in common stock			42,000			50,000	67,000	100,000	138,000	165,000
Gain on foreign currency exchange rates			(240,000)			0	(138,000)	0	(30,000)	0
Accounts and other receivables			477,000			(1,792,000)	(5,734,000)	(1,292,000)	(1,628,000)	(4,646,000)
Inventories			51,000			0	125,000	39,000	190,000	280,000
Operating lease right-of-use assets			80,000			51,000	161,000	(24,000)	243,000	82,000
Accounts payable and accrued expenses			3,929,000			(486,000)	3,338,000	630,000	5,791,000	1,262,000
Discount and rebate liabilities			1,528,000			0	3,097,000	496,000	3,895,000	858,000
Operating lease liabilities			(107,000)			(88,000)	(216,000)	(37,000)	(326,000)	(160,000)
Other liabilities			429,000			(821,000)	622,000	(339,000)	716,000	(372,000)
Net cash used in operating activities			(4,045,000)			(3,553,000)	(12,749,000)	(7,657,000)	(17,377,000)	(14,255,000)
Purchases of property and equipment			(29,000)			(16,000)	(52,000)	(31,000)	(224,000)	(59,000)
Purchases of investments			(17,526,000)			(3,832,000)	(17,467,000)	(23,832,000)	(45,821,000)	(23,832,000)
Net cash used in investing activities			(17,555,000)			(3,848,000)	16,481,000	(36,928,000)	(27,975,000)	(36,656,000)
Proceeds from issuance of debt			12,914,000			0	12,800,000	12,800,000	38,801,000	12,800,000
Payments of principal on insurance financing arrangements			(415,000)			0	(564,000)	(469,000)	(564,000)	(876,000)
Repayment of debt			(12,800,000)			0	(13,007,000)	0	(12,800,000)	0
Payment to repurchase shares as part of the Share Repurchase Program			(3,447,000)			(4,723,000)	(3,447,000)	(4,723,000)	(3,447,000)	(4,723,000)
Repayment of principal on finance lease liabilities			(2,000)			(10,000)	(3,000)	(11,000)	(5,000)	(13,000)
Net cash provided by financing activities			(3,750,000)			(4,733,000)	(2,799,000)	9,018,000	23,460,000	8,609,000
Effect of exchange rate changes on cash and cash equivalents			65,000			0	(203,000)	0	(305,000)	15,000
Net decrease in cash and cash equivalents			(25,285,000)			(12,134,000)	730,000	(35,567,000)	(22,197,000)	(42,287,000)
Cash and cash equivalents, beginning of period	66,196,000	40,181,000	65,466,000	76,779,000	100,212,000	112,346,000	65,466,000	112,346,000	65,466,000	112,346,000	65,466,000	112,346,000
Cash and cash equivalents, end of period	43,269,000	66,196,000	40,181,000	70,059,000	76,779,000	100,212,000	66,196,000	76,779,000	43,269,000	70,059,000		65,466,000
Cash paid for interest			68,000			5,000	261,000	41,000	456,000	165,000
Net Income (Loss) Attributable to Parent	(14,045,000)	(5,084,000)	(11,767,000)	(6,616,000)	(24,042,000)	(1,864,000)	(16,851,000)	(25,906,000)	(30,896,000)	(32,522,000)		(41,543,000)
Severance expense			354,000			0	1,402,000	0	1,401,000	0
Loss on sublease and disposal of property and equipment							0	9,000	157,000	9,000
Acquired in-process research and development	0	0	0	0	17,663,000	0	0	17,663,000	0	17,663,000
Acquisitions, net							0	(14,090)	0	(14,090,000)
Maturities of long-term investments, net							34,000,000	1,025,000	43,496,000	1,325,000
Proceeds from insurance financing arrangements							1,256,000	1,273,000	1,256,000	1,273,000
Proceeds from Employee Stock Purchase Plan							166,000	216,000	219,000	216,000
Purchases of Secured corporate notes									(25,426,000)	0
Issuance of common stock in connection with the Merger (Note K)									(11,500,000)	0
Issuance of secured promissory note for the Merger (Note K)									(5,073,000)	0
Revision of Prior Period, Adjustment [Member]
Net Income (Loss) Attributable to Parent												14,771,000
Fair Value Adjustment of Warrants												(14,831,000)
Change in assets and liabilities:
Prepaid expenses and other current assets												(237,000)
Other liabilities												297,000
Net Income (Loss) Attributable to Parent												14,771,000
As Restated [Member]
Net Income (Loss) Attributable to Parent	(10,367,000)	(2,573,000)	(13,217,000)	(12,316,000)	(21,970,000)	10,486,000	(15,790,000)	(11,484,000)	(26,157,000)	(23,800,000)		(26,772,000)
Fair Value Adjustment of Warrants	(3,678,000)	(2,118,000)	1,545,000	5,555,000	(2,152,000)	(12,591,000)	(575,000)	(14,743,000)	(4,253,000)	(9,188,000)		(15,159,000)
Change in assets and liabilities:
Prepaid expenses and other current assets			703,000			303,000	(335,000)	(1,892,000)	27,000	(1,196,000)		(894,000)
Other liabilities												(74,000)
Net income (loss)			(13,217,000)			10,486,000			(93,000)	0
Stock-based compensation expense			591,000			918,000	1,694,000	2,428,000	3,081,000	3,339,000
Severance expense			354,000			0	1,402,000	0	1,401,000	0
Depreciation and amortization expense			79,000			65,000	157,000	246,000	219,000	644,000
Fair value adjustment related to derivative and warrant liability and CVR liability			1,545,000			(12,591,000)	(481,000)	(14,743,000)	(4,159,000)	(9,188,000)
Fair value adjustment related to investments	(124,000)	(131,000)	(196,000)	139,000	352,000	352,000	(327,000)	495,000	(451,000)	634,000
Consulting fees paid in common stock			42,000			50,000	67,000	100,000	138,000	165,000
Gain on foreign currency exchange rates			(240,000)			0	(138,000)	0	(30,000)	0
Accounts and other receivables			477,000			(1,792,000)	(5,734,000)	(1,292,000)	(1,628,000)	(4,646,000)
Inventories			51,000			0	125,000	39,000	190,000	280,000
Operating lease right-of-use assets			80,000			51,000	161,000	(24,000)	243,000	82,000
Accounts payable and accrued expenses			3,836,000			(486,000)	2,947,000	630,000	5,400,000	1,262,000
Discount and rebate liabilities			1,528,000			0	3,097,000	496,000	3,895,000	858,000
Operating lease liabilities			(107,000)			(88,000)	(216,000)	(37,000)	(326,000)	(160,000)
Other liabilities			429,000			(821,000)	622,000	(291,000)	716,000	(201,000)
Net cash used in operating activities			(4,045,000)			(3,553,000)	(12,749,000)	(7,657,000)	(17,377,000)	(14,255,000)
Purchases of property and equipment			(29,000)			(16,000)	(52,000)	(31,000)	(224,000)	(59,000)
Purchases of investments			(17,526,000)			(3,832,000)	(17,467,000)	(23,832,000)	(45,821,000)	(23,832,000)
Net cash used in investing activities			(17,555,000)			(3,848,000)	16,481,000	(36,928,000)	(27,975,000)	(36,656,000)
Proceeds from issuance of debt			12,914,000			0	12,800,000	12,800,000	38,801,000	12,800,000
Payments of principal on insurance financing arrangements			(415,000)			0	(564,000)	(469,000)	(564,000)	(876,000)
Repayment of debt			(12,800,000)			0	(13,007,000)	0	(12,800,000)	0
Payment to repurchase shares as part of the Share Repurchase Program			(3,447,000)			(4,723,000)	(3,447,000)	(4,723,000)	(3,447,000)	(4,723,000)
Repayment of principal on finance lease liabilities			(2,000)			(10,000)	(3,000)	(11,000)	(5,000)	(13,000)
Net cash provided by financing activities			(3,750,000)			(4,733,000)	(2,799,000)	9,086,000	23,460,000	8,677,000
Effect of exchange rate changes on cash and cash equivalents			65,000			0	(203,000)	0	(305,000)	15,000
Net decrease in cash and cash equivalents			(25,285,000)			(12,134,000)	730,000	(35,499,000)	(22,197,000)	(42,219,000)
Cash and cash equivalents, beginning of period	66,196,000	40,181,000	65,466,000	76,847,000	100,212,000	112,346,000	65,466,000	112,346,000	65,466,000	112,346,000	65,466,000	112,346,000
Cash and cash equivalents, end of period	43,269,000	66,196,000	40,181,000	70,127,000	76,847,000	100,212,000	66,196,000	76,847,000	43,269,000	70,127,000		65,466,000
Cash paid for interest			68,000			5,000	261,000	41,000	456,000	165,000
Net Income (Loss) Attributable to Parent	(10,367,000)	(2,573,000)	(13,217,000)	(12,316,000)	(21,970,000)	10,486,000	(15,790,000)	(11,484,000)	(26,157,000)	(23,800,000)		(26,772,000)
Severance expense			354,000			0	1,402,000	0	1,401,000	0
Loss on sublease and disposal of property and equipment							0	9,000	157,000	9,000
Acquired in-process research and development	0	0	0	0	17,663,000	0	0	17,663,000	0	17,663,000
Acquisitions, net							0	(14,090)	0	(14,090,000)
Maturities of long-term investments, net							34,000,000	1,025,000	43,496,000	1,325,000
Proceeds from insurance financing arrangements							1,256,000	1,273,000	1,256,000	1,273,000
Proceeds from Employee Stock Purchase Plan							166,000	216,000	219,000	216,000
Purchases of Secured corporate notes									(25,426,000)	0
Issuance of common stock in connection with the Merger (Note K)									(11,500,000)	0
Issuance of secured promissory note for the Merger (Note K)									(5,073,000)	0
Revision of Prior Period, Error Correction, Adjustment [Member]
Net Income (Loss) Attributable to Parent	3,678,000	2,511,000	(1,450,000)	(5,700,000)	2,072,000	12,350,000	1,061,000	14,422,000	4,739,000	8,722,000
Fair Value Adjustment of Warrants	(3,678,000)	(2,118,000)	1,543,000	5,577,000	(2,120,000)	(12,350,000)	(575,000)	(14,470,000)	(4,253,000)	(8,893,000)		14,800,000
Change in assets and liabilities:
Prepaid expenses and other current assets							(189,000)	0	(189,000)	0
Fair value adjustment related to derivative and warrant liability and CVR liability			1,543,000			(12,350,000)	(481,000)	(14,470,000)	(4,159,000)	(8,893,000)
Fair value adjustment related to investments	0	0	0	0	0	0	0	0	0	0
Accounts payable and accrued expenses			(93,000)			0
Purchases of investments						0
Net cash used in investing activities			0			0
Proceeds from issuance of debt			0			0
Payments of principal on insurance financing arrangements			0			0
Repayment of debt			0			0
Payment to repurchase shares as part of the Share Repurchase Program			0			0
Repayment of principal on finance lease liabilities			0			0
Net cash provided by financing activities			0			0
Effect of exchange rate changes on cash and cash equivalents			0			0
Net decrease in cash and cash equivalents			0			0
Cash and cash equivalents, beginning of period		0	0		0	0	0	0	0	0	$ 0	0
Cash and cash equivalents, end of period			0			0						$ 0
Cash paid for interest			0			0
Net Income (Loss) Attributable to Parent	3,678,000	2,511,000	(1,450,000)	(5,700,000)	2,072,000	12,350,000	1,061,000	14,422,000	4,739,000	8,722,000
Acquired in-process research and development	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0

Note C - Restatement of Previ_8

Note C - Restatement of Previously Issued Consolidated Financial Statements - Revision of Prior Period Statement of Stockholder's Equity (Details) - USD ($) $ in Thousands	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Balance			$ 75,120			$ 101,660	$ 75,120	$ 101,660	$ 75,120	$ 101,660	$ 75,120	$ 101,660
Net income (loss)	$ (10,365)	$ (2,573)	(13,217)								(46,049)	(26,772)
Balance	61,524								61,524		61,864	75,120
Net Income (Loss) Attributable to Parent	(10,365)	(2,573)	(13,217)								(46,049)	(26,772)
Stock-based compensation expense	1,387	1,103	591	$ 911	$ 1,510	918					5,954	4,294
Shares repurchased as part of the Share Repurchase Program			(3,447)			(4,723)					(3,447)	(4,723)
Issuance of common stock in exchange for consulting services	71	25	42	65	50	50					227	224
Issuance of common stock as part of the Employee Stock Purchase Plan		165			216						218	324
Other comprehensive income	5	(162)	(176)	201							(156)	113
Severance expense	53	1,048	354
Issuance of common stock in connection with the Proposed Merger (Note K)	11,500										28,391
Additional Paid-in Capital [Member]
Balance			436,269			431,427	436,269	431,427	436,269	431,427	436,269	431,427
Net income (loss)	0	0	0								0	0
Balance	452,608								452,608		472,664	436,269
Net Income (Loss) Attributable to Parent	0	0	0								0	0
Stock-based compensation expense	1,387	1,103	591	911	1,510	918					5,954	4,294
Shares repurchased as part of the Share Repurchase Program			0			0					0	0
Issuance of common stock in exchange for consulting services	71	25	42	65	50	50					227	224
Issuance of common stock as part of the Employee Stock Purchase Plan		165			216						218	324
Other comprehensive income	0	0	0	0							0	0
Severance expense	53	1,048	354
Issuance of common stock in connection with the Proposed Merger (Note K)	11,500										28,390
Common Stock [Member]
Balance			3			4	3	4	3	4	3	4
Net income (loss)	0	0	0								0	0
Balance	3								3		4	3
Net Income (Loss) Attributable to Parent	0	0	0								0	0
Stock-based compensation expense	0	0	0	0	0	0					0	0
Shares repurchased as part of the Share Repurchase Program			0			(1)					0	(1)
Issuance of common stock in exchange for consulting services	0	0	0	0	0	0					0	0
Issuance of common stock as part of the Employee Stock Purchase Plan		0			0						0	0
Other comprehensive income	0	0	0	0							0	0
Severance expense	0	0	0
Issuance of common stock in connection with the Proposed Merger (Note K)	0										1
Treasury Stock, Common [Member]
Balance			(7,536)			(2,814)	(7,536)	(2,814)	(7,536)	(2,814)	(7,536)	(2,814)
Net income (loss)	0	0	0								0	0
Balance	(10,983)								(10,983)		(10,983)	(7,536)
Net Income (Loss) Attributable to Parent	0	0	0								0	0
Stock-based compensation expense	0	0	0	0	0	0					0	0
Shares repurchased as part of the Share Repurchase Program			(3,447)			(4,722)					(3,447)	(4,722)
Issuance of common stock in exchange for consulting services	0	0	0	0	0	0					0	0
Issuance of common stock as part of the Employee Stock Purchase Plan		0			0						0	0
Other comprehensive income	0	0	0	0							0	0
Severance expense	0	0	0
Issuance of common stock in connection with the Proposed Merger (Note K)	0										0
Retained Earnings [Member]
Balance			(353,729)			(326,957)	(353,729)	(326,957)	(353,729)	(326,957)	(353,729)	(326,957)
Net income (loss)	(10,367)	(2,573)	(13,217)								(46,049)	(26,772)
Balance	(379,886)								(379,886)		(399,778)	(353,729)
Net Income (Loss) Attributable to Parent	(10,367)	(2,573)	(13,217)								(46,049)	(26,772)
Stock-based compensation expense	0	0	0	0	0	0					0	0
Shares repurchased as part of the Share Repurchase Program			0			0					0	0
Issuance of common stock in exchange for consulting services	0	0	0	0	0	0					0	0
Issuance of common stock as part of the Employee Stock Purchase Plan		0			0						0	0
Other comprehensive income	0	0	0	0							0	0
Severance expense	0	0	0
Issuance of common stock in connection with the Proposed Merger (Note K)	0										0
AOCI Attributable to Parent [Member]
Balance			113			0	113	0	113	0	113	0
Net income (loss)	0	0	0								0	0
Balance	(220)								(220)		(43)	113
Net Income (Loss) Attributable to Parent	0	0	0								0	0
Stock-based compensation expense	0	0	0	0	0	0					0	0
Shares repurchased as part of the Share Repurchase Program			0			0					0	0
Issuance of common stock in exchange for consulting services	0	0	0	0	0	0					0	0
Issuance of common stock as part of the Employee Stock Purchase Plan		0			0						0	0
Other comprehensive income	5	(162)	(176)	201							(156)	113
Severance expense	0	0	0
Issuance of common stock in connection with the Proposed Merger (Note K)	0										0
Previously Reported [Member]
Balance	68,497	71,404	85,807	99,233	121,499	127,118	85,807	127,118	85,807	127,118	85,807	127,118
Net income (loss)	(14,045)	(5,084)	(11,767)	(6,616)	(24,042)	(1,864)	(16,851)	(25,906)	(30,896)	(32,522)		(41,543)
Balance	67,470	68,497	71,404	93,794	99,233	121,499	68,497	99,233	67,470	93,794		85,807
Net Income (Loss) Attributable to Parent	(14,045)	(5,084)	(11,767)	(6,616)	(24,042)	(1,864)	(16,851)	(25,906)	(30,896)	(32,522)		(41,543)
Previously Reported [Member] \| Additional Paid-in Capital [Member]
Balance			401,799			396,957	401,799	396,957	401,799	396,957	401,799	396,957
Net income (loss)												0
Balance												401,799
Net Income (Loss) Attributable to Parent												0
Previously Reported [Member] \| Common Stock [Member]
Balance			3			4	3	4	3	4	3	4
Balance												3
Previously Reported [Member] \| Treasury Stock, Common [Member]
Balance			(7,536)			(2,814)	(7,536)	(2,814)	(7,536)	(2,814)	(7,536)	(2,814)
Balance												(7,536)
Previously Reported [Member] \| Retained Earnings [Member]
Balance			(308,572)			(267,029)	(308,572)	(267,029)	(308,572)	(267,029)	(308,572)	(267,029)
Net income (loss)												(41,543)
Balance												(308,572)
Net Income (Loss) Attributable to Parent												(41,543)
Previously Reported [Member] \| AOCI Attributable to Parent [Member]
Balance			113			0	113	0	113	0	113	0
Balance												113
Revision of Prior Period, Adjustment [Member]
Balance	(9,624)	(12,137)	(10,687)	(11,036)	(13,108)		(10,687)		(10,687)		(10,687)
Net income (loss)												14,771
Balance	(5,948)	(9,624)	(12,137)	(16,736)	(11,036)	(13,108)	(9,624)	(11,036)	(5,948)	(16,736)		(10,687)
Net Income (Loss) Attributable to Parent												14,771
Revision of Prior Period, Adjustment [Member] \| Additional Paid-in Capital [Member]
Balance			34,470			34,470	34,470	34,470	34,470	34,470	34,470	34,470
Net income (loss)												0
Balance												34,470
Net Income (Loss) Attributable to Parent												0
Revision of Prior Period, Adjustment [Member] \| Retained Earnings [Member]
Balance			(45,157)			(59,928)	(45,157)	(59,928)	(45,157)	(59,928)	(45,157)	(59,928)
Net income (loss)												14,771
Balance												(45,157)
Net Income (Loss) Attributable to Parent												14,771
As Restated [Member]
Balance	58,873	59,267	75,120	88,197	108,391	101,660	75,120	101,660	75,120	101,660	75,120	101,660
Net income (loss)	(10,367)	(2,573)	(13,217)	(12,316)	(21,970)	10,486	(15,790)	(11,484)	(26,157)	(23,800)		(26,772)
Balance	61,522	58,873	59,267	77,058	88,197	108,391	58,873	88,197	61,522	77,058		75,120
Net Income (Loss) Attributable to Parent	(10,367)	(2,573)	(13,217)	(12,316)	(21,970)	10,486	(15,790)	(11,484)	(26,157)	(23,800)		(26,772)
As Restated [Member] \| Additional Paid-in Capital [Member]
Balance	439,597	437,256	436,269	434,171	432,395	431,427	436,269	431,427	436,269	431,427	436,269	431,427
Net income (loss)				0	0	0						0
Balance		439,597	437,256	435,147	434,171	432,395	439,597	434,171		435,147		436,269
Net Income (Loss) Attributable to Parent				0	0	0						0
As Restated [Member] \| Common Stock [Member]
Balance	3	3	3	3	3	4	3	4	3	4	3	4
Net income (loss)				0	0	0
Balance		3	3	3	3	3	3	3		3		3
Net Income (Loss) Attributable to Parent				0	0	0
As Restated [Member] \| Treasury Stock, Common [Member]
Balance	(10,983)	(10,983)	(7,536)	(7,536)	(7,536)	(2,814)	(7,536)	(2,814)	(7,536)	(2,814)	(7,536)	(2,814)
Net income (loss)				0	0	0
Balance		(10,983)	(10,983)	(7,536)	(7,536)	(7,536)	(10,983)	(7,536)		(7,536)		(7,536)
Net Income (Loss) Attributable to Parent				0	0	0
As Restated [Member] \| Retained Earnings [Member]
Balance	(369,519)	(366,946)	(353,729)	(338,441)	(316,471)	(326,957)	(353,729)	(326,957)	(353,729)	(326,957)	(353,729)	(326,957)
Net income (loss)				(12,316)	(21,970)	10,486						(26,772)
Balance		(369,519)	(366,946)	(350,757)	(338,441)	(316,471)	(369,519)	(338,441)		(350,757)		(353,729)
Net Income (Loss) Attributable to Parent				(12,316)	(21,970)	10,486						(26,772)
As Restated [Member] \| AOCI Attributable to Parent [Member]
Balance	(225)	(63)	113	0	0	0	113	0	113	0	113	0
Net income (loss)				0	0	0
Balance		(225)	(63)	201	0	0	(225)	0		201		113
Net Income (Loss) Attributable to Parent				0	0	0
Revision of Prior Period, Error Correction, Adjustment [Member]
Balance			(10,687)			(25,458)	(10,687)	(25,458)	(10,687)	(25,458)	(10,687)	(25,458)
Net income (loss)	3,678	2,511	(1,450)	(5,700)	2,072	12,350	1,061	14,422	4,739	8,722
Balance												(10,687)
Net Income (Loss) Attributable to Parent	$ 3,678	$ 2,511	(1,450)	$ (5,700)	$ 2,072	12,350	1,061	14,422	4,739	8,722
Revision of Prior Period, Error Correction, Adjustment [Member] \| Additional Paid-in Capital [Member]
Balance			34,470			34,470	34,470	34,470	34,470	34,470	34,470	34,470
Balance												34,470
Revision of Prior Period, Error Correction, Adjustment [Member] \| Common Stock [Member]
Balance			0			0	0	0	0	0	0	0
Balance												0
Revision of Prior Period, Error Correction, Adjustment [Member] \| Treasury Stock, Common [Member]
Balance			0			0	0	0	0	0	0	0
Balance												0
Revision of Prior Period, Error Correction, Adjustment [Member] \| Retained Earnings [Member]
Balance			(45,157)			(59,928)	(45,157)	(59,928)	(45,157)	(59,928)	(45,157)	(59,928)
Balance												(45,157)
Revision of Prior Period, Error Correction, Adjustment [Member] \| AOCI Attributable to Parent [Member]
Balance			$ 0			$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	0
Balance												$ 0

Note D - Accounts and Other R_3

Note D - Accounts and Other Receivables - Accounts and Other Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Accounts receivable	$ 16,119	$ 7,185
Other receivables	1,258	1,114
Total accounts and other receivables	$ 17,377	$ 8,299

Note E - Prepaid Expenses and_3

Note E - Prepaid Expenses and Other Current Assets - Components of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Prepaid insurance	$ 1,172	$ 577
Other prepaid expenses and current assets	652	1,111
Total prepaid expenses and other current assets	$ 1,824	$ 1,688

Note F - Property and Equipme_3

Note F - Property and Equipment (Details Textual) - USD ($)	12 Months Ended
Note F - Property and Equipment (Details Textual) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Depreciation, Depletion and Amortization	$ 1,006,000	$ 944,000
Property and Equipment, Including Finance Leases [Member]
Depreciation, Depletion and Amortization	$ 245,000	$ 257,000

Note F - Property and Equipme_4

Note F - Property and Equipment - Components of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property and equipment, gross	$ 2,370	$ 2,237
Less: accumulated depreciation and amortization	(1,634)	(1,443)
Property and equipment, net	736	794
Laboratory Equipment [Member]
Property and equipment, gross	711	710
Furniture and Fixtures [Member]
Property and equipment, gross	157	104
Computer and Hardware [Member]
Property and equipment, gross	643	462
Leasehold Improvements [Member]
Property and equipment, gross	710	710
Finance Lease, Right-of-Use Assets [Member]
Property and equipment, gross	$ 149	$ 251

Note F - Property and Equipme_5

Note F - Property and Equipment - Estimated Useful Lives of Property and Equipment (Details)	Dec. 31, 2023
Minimum [Member]
Property and equipment, useful lives (Year)	3 years
Maximum [Member]
Property and equipment, useful lives (Year)	10 years
Laboratory Equipment [Member]
Property and equipment, useful lives (Year)	10 years
Furniture and Fixtures [Member] \| Minimum [Member]
Property and equipment, useful lives (Year)	5 years
Furniture and Fixtures [Member] \| Maximum [Member]
Property and equipment, useful lives (Year)	10 years
Computer and Hardware [Member] \| Minimum [Member]
Property and equipment, useful lives (Year)	3 years
Computer and Hardware [Member] \| Maximum [Member]
Property and equipment, useful lives (Year)	7 years
Leasehold Improvements [Member]
Property and equipment, useful lives (Year)	9 years

Note G - Accounts Payable and_3

Note G - Accounts Payable and Accrued Expenses - Accounts Payable and Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Accrued payroll	$ 10,671	$ 1,673
Accrued professional fees	675	256
Accounts payable	13,987	3,611
Other accrued expenses	3,070	629
Total accounts payable and accrued expenses	$ 28,403	$ 6,169

Note H - Debt Obligations (Deta

Note H - Debt Obligations (Details Textual) - USD ($) $ in Millions					1 Months Ended	12 Months Ended
	Aug. 30, 2023	Jan. 31, 2023	Jan. 26, 2023	May 31, 2022	Nov. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Nov. 17, 2023
Stock Issued During Period, Shares, Acquisitions (in shares)					1,382,489	7,530,509
Line of Credit Facility, Maximum Borrowing Capacity				$ 20			$ 20
Line of Credit Facility, Maximum Amount Outstanding During Period							12.8
Certificates of Deposit, at Carrying Value							20.5
Line of Credit Facility, Remaining Borrowing Capacity							7.2
Wells Fargo Bank, N.A. [Member]
Line of Credit Facility, Remaining Borrowing Capacity						$ 6.4
Long-Term Line of Credit						$ 37.7
Wells Fargo Bank, N.A. [Member] \| Minimum [Member]
Line of Credit Facility, Maximum Borrowing Capacity, Percentage of Investments			80%
Wells Fargo Bank, N.A. [Member] \| Maximum [Member]
Line of Credit Facility, Maximum Borrowing Capacity, Percentage of Investments			90%
Revolving Credit Facility [Member] \| Ameris Bank [Member]
Repayments of Lines of Credit		$ 12.8
Asset Pledged as Collateral [Member]
Certificates of Deposit, at Carrying Value							$ 12.8
Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Debt Instrument, Basis Spread on Variable Rate				1.60%
Prime Rate [Member] \| Wells Fargo Bank, N.A. [Member]
Debt Instrument, Basis Spread on Variable Rate			2.25%
SWK Loans [Member]
Payments to Acquire Notes Receivable	$ 12	$ 12
Stock Issued During Period, Shares, Acquisitions (in shares)	98,683	98,683
Nantahala Note [Member]
Debt Instrument, Face Amount	$ 5	$ 5						$ 5
Debt Instrument, Interest Rate, Stated Percentage	9%
Debt Instrument, Interest Rate, Stated Percentage, If Unpaid Within Six Months	12%
Debt Instrument, Interest Rate, Increase in Stated Percentage, If Unpaid Within Six Months	3%
Debt Instrument, Interest, Shares, Consecutive Trading Days For Calculation of VWAP (Day)	20 days
Debt Instrument, Periodic Payment, Interest	$ 0.6

Note H - Debt Obligations - Agg

Note H - Debt Obligations - Aggregate Principal Amount (Details) - Nantahala Note [Member] $ in Thousands	Dec. 31, 2023 USD ($)
Secured promissory note	$ 5,000
Unamortized original issue premium	148
Less: debt issuance costs	(82)
Secured promissory note, net	$ 5,066

Note H - Debt Obligations - Fut

Note H - Debt Obligations - Future Minimum Principal Payments (Details) - Nantahala Note [Member] $ in Thousands	Dec. 31, 2023 USD ($)
2024	$ 0
2025	1,200
2026	3,800
Total minimum payments	5,000
Plus: unamortized debt premium and debt issuance costs	66
Secured promissory note, net	$ 5,066

Note I - Commitments and Cont_2

Note I - Commitments and Contingencies (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2023	May 31, 2023	Dec. 31, 2022
Loss Contingency Accrual	$ 0	$ 900	$ 0

Note J - Stock and Warrants (De

Note J - Stock and Warrants (Details Textual) - USD ($) $ / shares in Units, $ in Thousands		1 Months Ended	2 Months Ended	12 Months Ended
	Nov. 22, 2023	Nov. 30, 2023	Dec. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Common Stock, Shares Authorized (in shares)			250,000,000	250,000,000	250,000,000
Common Stock, Shares, Issued (in shares)			43,110,360	43,110,360	35,450,257
Common Stock, Shares, Outstanding (in shares)			41,534,668	41,534,668	34,540,304	35,005,640
Preferred Stock, Shares Authorized (in shares)			10,000,000	10,000,000	10,000,000
Stock Issued During Period, Shares, Acquisitions (in shares)		1,382,489		7,530,509
Common Stock, Par or Stated Value Per Share (in dollars per share)		$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Derivative and Warrant Liability, Noncurrent			$ 16,100	$ 16,100	$ 10,202
Fair Value Adjustment of Put Option, Net of Tax				$ 1,400	$ 14,800
Warrants to Purchase Common Stock [Member]
Class of Warrant or Right, Exercisable During Period (in shares)			4,221,240	4,221,240
Deerfield Warrant [Member] \| Common Stock [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)			120,192	120,192
Acer Warrants [Member]
Proceeds from Warrant Exercises		$ 6,000
Class of Warrants or Right, Exercised During Period (in shares)			0
Warrants and Rights Outstanding			$ 4,500	$ 4,500
Acer Warrants [Member] \| Common Stock [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)		1,382,489
Shares and Warrants Issued, Price Per Share (in dollars per share)		$ 4.34
The Investor Warrant [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	2,920,306	2,920,306
Stock Issued During Period, Shares, New Issues (in shares)	917,934	917,934
The 2021 Warrants [Member]
Class of Warrant or Right, Outstanding (in shares)			4,100,000	4,100,000

Note J - Stock and Warrants - R

Note J - Stock and Warrants - Reserved Authorized Shares of Common Stock for Future Issuance (Details) - shares	Dec. 31, 2023	Dec. 31, 2022
Common shares reserved for future issuance (in shares)	16,695,928	12,547,880
Warrant [Member]
Common shares reserved for future issuance (in shares)	5,603,729	4,252,600
Share-Based Payment Arrangement [Member]
Common shares reserved for future issuance (in shares)	8,023,142	2,456,407
Possible Future Issuances Under Equity Incentive Plans [Member]
Common shares reserved for future issuance (in shares)	1,728,885	4,421,508
Possible Future Issuances Under Employee Stock Purchase Plans [Member]
Common shares reserved for future issuance (in shares)	1,340,172	1,417,365

Note J - Stock and Warrants - C

Note J - Stock and Warrants - Common Stock Activity (Details) - shares	1 Months Ended	12 Months Ended		33 Months Ended
	Nov. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023
Balance (in shares)		34,540,304	35,005,640
Common stock issued as compensation to third-parties (in shares)		44,791	41,821
Common stock repurchased as a result of the Stock Repurchase Program (in shares)		(665,739)	(589,792)
Common stock issued as a result of the Employee Stock Purchase Plan (in shares)		77,193	82,635	159,828
Common stock issued as a result of stock warrants exercised (in shares)		110
Common stock issued as a result of stock options exercised (in shares)		7,500
Common stock issued in connection with the Merger (Note R) (in shares)	1,382,489	7,530,509
Balance (in shares)		41,534,668	34,540,304	41,534,668

Note K - Stock-based Compensa_3

Note K - Stock-based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Thousands		1 Months Ended	12 Months Ended		33 Months Ended
	Jan. 01, 2024	Jun. 30, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Feb. 29, 2024	Jan. 31, 2023
Employee Stock Purchase Plan, Maximum Number of Issuable Shares (in shares)		1,500,000
Stock Issued During Period, Shares, Employee Stock Purchase Plans (in shares)			77,193	82,635	159,828
Share-Based Payment Arrangement, Expense			$ 5,954	$ 4,294
Severance Costs Recognized			$ 1,200
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested, Weighted Average Grant Date Fair Value (in dollars per share)			$ 3.65	$ 5.01
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value			$ 9,200	$ 3,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount			$ 13,800		$ 13,800
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)			2 years 10 months 13 days
Performance Shares [Member]
Share-Based Payment Arrangement, Expense			$ 0	$ 400
2014 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in shares)		4,900,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)			8,271,497		8,271,497
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Reserved for Issuance, Incremental Percentage of Capital Stock Outstanding		4%
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures (in shares)			7,500	0
2014 Equity Incentive Plan [Member] \| Subsequent Event [Member]
Increase in Common Stock Reserved for Issuance (in shares)	1,661,386
The 2023 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)							1,500,000
The 2023 Plan [Member] \| Subsequent Event [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)						4,500,000

Note K - Stock-based Compensa_4

Note K - Stock-based Compensation - Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Stock based compensation expense	$ 5,954	$ 4,294
Research and Development Expense [Member]
Stock based compensation expense	2,664	1,443
General and Administrative Expense [Member]
Stock based compensation expense	$ 3,290	$ 2,851

Note K - Stock-based Compensa_5

Note K - Stock-based Compensation - Black-Scholes Option-pricing Model (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Expected dividend yield	0%	0%
Minimum [Member]
Risk-free interest rate	3.34%	1.70%
Expected term (in years) (Year)	5 years 6 months	5 years 6 months
Expected volatility	89.48%	91.28%
Maximum [Member]
Risk-free interest rate	4.79%	3.80%
Expected term (in years) (Year)	10 years	7 years
Expected volatility	93.67%	98.91%

Note K - Stock-based Compensa_6

Note K - Stock-based Compensation - Schedule of Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Outstanding, number of options (in shares)	2,456,407
Outstanding, weighted average exercise price (in dollars per share)	$ 16.84
Outstanding, weighted average remaining contractual term (Year)	8 years 8 months 4 days	8 years 6 months 3 days
Outstanding, aggregate intrinsic value	$ 11,089	$ 11,819
Granted, number of options (in shares)	5,779,679
Granted, weighted average exercise price (in dollars per share)	$ 4.68
Common stock issued as a result of stock options exercised (in shares)	7,500
Exercised or released, weighted average exercise price (in dollars per share)	$ 4.67
Canceled or forfeited, number of options (in shares)	205,444
Canceled or forfeited, weighted average exercise price (in dollars per share)	$ 4.7
Canceled or forfeited, aggregate intrinsic value	$ 122
Expired, number of options (in shares)	0
Expired, weighted average exercise price (in dollars per share)	$ 0
Outstanding, number of options (in shares)	8,023,142	2,456,407
Outstanding, weighted average exercise price (in dollars per share)	$ 8.4	$ 16.84
Exercisable, number of options (in shares)	2,408,165
Exercisable, weighted average exercise price (in dollars per share)	$ 16.28
Exercisable, weighted average remaining contractual term (Year)	7 years 9 months 21 days
Exercisable, aggregate intrinsic value	$ 1,778
Vested and expected to vest, number of options (in shares)	6,972,858
Vested and expected to vest, weighted average exercise price (in dollars per share)	$ 8.96
Vested and expected to vest, weighted average remaining contractual term (Year)	8 years 7 months 13 days
Vested and expected to vest, aggregate intrinsic value	$ 9,112

Note K - Stock-based Compensa_7

Note K - Stock-based Compensation - Information Regarding Currently Outstanding and Exercisable Options (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Options outstanding, number of shares (in shares)	8,023,142	2,456,407
Outstanding, weighted average remaining contractual term (Year)	8 years 8 months 4 days	8 years 6 months 3 days
Exercisable, number of options (in shares)	2,408,165
Exercisable, weighted average remaining contractual term (Year)	7 years 9 months 21 days
Exercise Price Range One [Member]
Lower range (in dollars per share)	$ 2.848
Upper range (in dollars per share)	$ 10
Options outstanding, number of shares (in shares)	7,742,171
Outstanding, weighted average remaining contractual term (Year)	8 years 10 months 2 days
Exercisable, number of options (in shares)	2,127,194
Exercisable, weighted average remaining contractual term (Year)	8 years 3 months
Exercise Price Range Two [Member]
Lower range (in dollars per share)	$ 10.01
Upper range (in dollars per share)	$ 30
Options outstanding, number of shares (in shares)	69,375
Outstanding, weighted average remaining contractual term (Year)	7 years 2 months 1 day
Exercisable, number of options (in shares)	69,375
Exercisable, weighted average remaining contractual term (Year)	7 years 2 months 1 day
Exercise Price Range Three [Member]
Lower range (in dollars per share)	$ 30.01
Upper range (in dollars per share)	$ 50
Options outstanding, number of shares (in shares)	68,514
Outstanding, weighted average remaining contractual term (Year)	5 years 1 month 9 days
Exercisable, number of options (in shares)	68,514
Exercisable, weighted average remaining contractual term (Year)	5 years 1 month 9 days
Exercise Price Range Four [Member]
Lower range (in dollars per share)	$ 50.01
Upper range (in dollars per share)	$ 70
Options outstanding, number of shares (in shares)	41,866
Outstanding, weighted average remaining contractual term (Year)	3 years 29 days
Exercisable, number of options (in shares)	41,866
Exercisable, weighted average remaining contractual term (Year)	3 years 29 days
Exercise Price Range Five [Member]
Lower range (in dollars per share)	$ 70.01
Upper range (in dollars per share)	$ 327.2
Options outstanding, number of shares (in shares)	101,216
Outstanding, weighted average remaining contractual term (Year)	2 years 8 months 12 days
Exercisable, number of options (in shares)	101,216
Exercisable, weighted average remaining contractual term (Year)	2 years 8 months 12 days

Note K - Stock-based Compensa_8

Note K - Stock-based Compensation - Nonvested Stock Option Awards (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Number of unvested shares (in shares)	5,614,977	1,841,406
Exercise Price Range One [Member]
Lower range (in dollars per share)	$ 2.848
Upper range (in dollars per share)	$ 10
Number of unvested shares (in shares)	5,614,977	1,824,285
Exercise Price Range Three [Member]
Lower range (in dollars per share)	$ 30.01
Upper range (in dollars per share)	$ 50
Number of unvested shares (in shares)	0	17,121

Note L - Fair Value of Financ_3

Note L - Fair Value of Financial Instruments - Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Total liabilities	$ 23,362	$ 10,202
Total assets	24,688	16,900
US Government Agencies Debt Securities [Member]
Total assets		7,189
US Treasury Securities [Member]
Total assets	24,688	9,711
Fair Value, Inputs, Level 1 [Member]
Total liabilities	0	0
Total assets	24,688	9,711
Fair Value, Inputs, Level 1 [Member] \| US Government Agencies Debt Securities [Member]
Total assets		0
Fair Value, Inputs, Level 1 [Member] \| US Treasury Securities [Member]
Total assets	24,688	9,711
Fair Value, Inputs, Level 2 [Member]
Total liabilities	0	0
Total assets	0	7,189
Fair Value, Inputs, Level 2 [Member] \| US Government Agencies Debt Securities [Member]
Total assets		7,189
Fair Value, Inputs, Level 2 [Member] \| US Treasury Securities [Member]
Total assets	0	0
Fair Value, Inputs, Level 3 [Member]
Total liabilities	23,362	10,202
Total assets	0	0
Fair Value, Inputs, Level 3 [Member] \| US Government Agencies Debt Securities [Member]
Total assets		0
Fair Value, Inputs, Level 3 [Member] \| US Treasury Securities [Member]
Total assets	0	0
CVR Liability [Member]
Total liabilities	7,262
CVR Liability [Member] \| Fair Value, Inputs, Level 1 [Member]
Total liabilities	0
CVR Liability [Member] \| Fair Value, Inputs, Level 2 [Member]
Total liabilities	0
CVR Liability [Member] \| Fair Value, Inputs, Level 3 [Member]
Total liabilities	7,262
Warrants [Member]
Total liabilities	16,100	10,202
Warrants [Member] \| Fair Value, Inputs, Level 1 [Member]
Total liabilities	0	0
Warrants [Member] \| Fair Value, Inputs, Level 2 [Member]
Total liabilities	0	0
Warrants [Member] \| Fair Value, Inputs, Level 3 [Member]
Total liabilities	$ 16,100	$ 10,202

Note L - Fair Value of Financ_4

Note L - Fair Value of Financial Instruments - Fair Value Assumptions for Warrant Liabilities (Details)	12 Months Ended
	Dec. 31, 2023 $ / shares	Dec. 31, 2022 $ / shares
Weighted average fair value (in dollars per share)	$ 2.94	$ 2.94
Minimum [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Risk-free interest rate	0.0376	0.0401
Minimum [Member] \| Measurement Input, Price Volatility [Member]
Risk-free interest rate	0.6201	0.9833
Minimum [Member] \| Measurement Input, Expected Term [Member]
Risk-free interest rate	2	3
Maximum [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Risk-free interest rate	0.0412	0.0412
Maximum [Member] \| Measurement Input, Price Volatility [Member]
Risk-free interest rate	0.9242	1.0301
Maximum [Member] \| Measurement Input, Expected Term [Member]
Risk-free interest rate	4.9	4

Note L - Fair Value of Financ_5

Note L - Fair Value of Financial Instruments - Reconciliation of Beginning and Ending Balances for Derivative and Warrant Liability Measured at Fair Value on Recurring Basis (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Balance	$ 16,100	$ 10,202	$ 25,032
Change in fair value measurement (As Restated)	1,398	$ (14,830)
Fair value of warrants issued	$ 4,500

Note M - Income Taxes (Details

Note M - Income Taxes (Details Textual) - USD ($)	12 Months Ended
Note M - Income Taxes (Details Textual) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
State and Local Income Tax Expense (Benefit), Continuing Operations	$ 31,000
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	(46,049,000)	$ (26,805,000)
Deferred Tax Assets, Tax Credit Carryforwards, Research	20,670,000	$ 6,900,000
State and Local Jurisdiction [Member]
State and Local Income Tax Expense (Benefit), Continuing Operations	0
Operating Loss Carryforwards	$ 340,300,000
Operating Loss Carryforwards, Expiration, Beginning Year	2027
Foreign Tax Authority [Member] \| Danish [Member]
Deferred Tax Assets, Tax Credit Carryforwards, Research	$ 800,000
Operating Loss Carryforwards	4,700,000
Domestic Tax Authority [Member]
Operating Loss Carryforwards	350,000,000
Operating Loss Carryforwards, Subject to Expiration	$ 145,300,000
Operating Loss Carryforwards, Expiration, Beginning Year	2027
Operating Loss Carryforwards, Not Subject to Expiration	$ 204,700,000
Research and Development [Member]
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	$ 26,800,000

Note M - Income Taxes - Schedul

Note M - Income Taxes - Schedule of Reconciliation of Difference Between Benefit for Income Taxes and Income Taxes at Statutory U.S. Federal Income Tax Rate (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Federal statutory rate	21%	21%
Change in valuation allowance	(23.29%)	(34.77%)
Return to provision and deferred true-up	(2.41%)	(5.37%)
Change in rate	(0.01%)	0.80%
State tax benefit (net of federal)	5.19%	4.78%
Warrant liability	0%	12.39%
Stock-based compensation	(0.20%)	(1.09%)
Global intangible low-taxed income credit	(3.41%)	(1.92%)
Other	(0.10%)	0.19%
Federal income tax provision effective rate	0%	0.12%
Domestic Tax Authority [Member]
Research and development credit	4.09%	1.82%
State and Local Jurisdiction [Member]
Research and development credit	0%	0.12%
Foreign Tax Authority [Member]
Research and development credit	(0.86%)	2.17%

Note M - Income Taxes - Compone

Note M - Income Taxes - Components of Net Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Net operating loss carryforwards	$ 90,743	$ 66,373
Deferred Tax Assets, Tax Credit Carryforwards, Research	20,670	6,900
Stock-based compensation	5,154	4,185
174 expenses	30,241	3,730
Right-of-use liability	265	359
Property and equipment	(23)	(22)
Other deferred tax assets	1,951	598
Total gross deferred tax assets	149,047	82,167
Right-of-use asset	(249)	(336)
Intangibles	14,473
Total gross deferred tax liabilities	(14,722)	(336)
Deferred tax assets less liabilities	134,324	81,831
Valuation allowance	(134,488)	$ (81,831)
Net deferred tax asset (liability)	$ 164

Note N - Net Loss Per Share - A

Note N - Net Loss Per Share - Anti-dilutive Securities (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Antidilutive securities (in shares)	7,332,614	6,709,007
Share-Based Payment Arrangement [Member]
Antidilutive securities (in shares)	1,728,885	2,456,407
Warrants to Purchase Common Stock [Member]
Antidilutive securities (in shares)	5,603,729	4,252,600

Note N - Net Loss Per Share - E

Note N - Net Loss Per Share - Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Net Income (Loss) Attributable to Parent	$ (10,365)	$ (2,573)	$ (13,217)	$ (46,049)	$ (26,772)
Basic and diluted (in shares)				35,452,460	34,488,800
Basic and diluted net loss per share of common stock (in dollars per share)				$ (1.3)	$ (0.78)

Note O - Leases (Details Textua

Note O - Leases (Details Textual)	12 Months Ended
Note O - Leases (Details Textual)	Dec. 31, 2023
Lessee, Lease, Option to Extend, Maximum Term (Year)	5 years
Lessee, Lease, Option to Terminate, Term (Year)	1 year
Minimum [Member]
Lessee, Lease, Remaining Term of Contract (Year)	1 year
Maximum [Member]
Lessee, Lease, Remaining Term of Contract (Year)	4 years

Note O - Leases - Lease Cost (D

Note O - Leases - Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Amortization of right-of-use assets	$ 102	$ 129
Interest on lease liabilities	0	2
Total finance lease cost	102	131
Operating lease cost	437	418
Short-term lease cost	171	210
Variable lease cost	40	39
Less: sublease income	(157)	(157)
Total lease costs	$ 593	$ 641

Note O - Leases - Supplement Ca

Note O - Leases - Supplement Cash Flow Information Related to Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating cash flows from finance leases	$ 0	$ 2
Financing cash flows from finance leases	5	16
Operating cash flows from operating leases	552	522
Operating cash flows from short-term leases	171	210
Operating cash flows from variable lease costs	40	39
Finance leases	0	0
Operating leases	$ 0	$ 123

Note O - Leases - Supplement Ba

Note O - Leases - Supplement Balance Sheet Information Related to Lease (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
less: accumulated depreciation and amortization	$ (1,634)	$ (1,443)
Lease liabilities, finance leases	0	6
Operating lease right-of-use assets	790	988
Operating lease right-of-use assets	790	988
Current portion of operating lease liabilities	543	480
Operating lease liabilities, less current portion	456	843
Total operating lease liabilities	$ 999	$ 1,323
Finance leases (in years) (Year)	0 years	1 year
Operating leases (in years) (Year)	2 years	3 years
Finance leases	14.30%	14.30%
Operating leases	7.60%	7.30%
Property and Equipment, At Cost [Member]
Property and equipment, at cost	$ 1,031	$ 1,031
Accumulated Depreciation and Amortization [Member]
less: accumulated depreciation and amortization	(882)	(780)
Property and Equipment, Net [Member]
Property and equipment, net	149	251
Other Current Liabilities [Member]
Other current liabilities	0	6
Other Noncurrent Liabilities [Member]
Other long-term liabilities	0	0
Operating Lease Right-of-Use Assets [Member]
Operating lease right-of-use assets	790	988
Operating lease right-of-use assets	790	988
Current Portion of Operating Lease Liabilities [Member]
Current portion of operating lease liabilities	543	480
Operating Lease Liabilities, Less Current Portion [Member]
Operating lease liabilities, less current portion	$ 456	$ 843

Note O - Leases - Maturities of

Note O - Leases - Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024, finance leases	$ 0
2024, operating leases	644
2025, finance leases	0
2025, operating leases	389
2026, finance leases	0
2026, operating leases	30
Total lease payments, finance leases	0
Total lease payments, operating leases	1,063
Less: future interest expense, finance leases	0
Less: future interest expense, operating leases	(64)
Lease liabilities, finance leases	0	$ 6
Lease liabilities, operating leases	$ 999	$ 1,323

Note P - Employee Benefit Plan

Note P - Employee Benefit Plan (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Retirement Plan [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	4%
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 300	$ 200
Profit Sharing Plan [Member]
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 0	$ 0
Defined Contribution Plan, Requisite Service Period (Year)	3 years

Note Q - Significant Events (De

Note Q - Significant Events (Details Textual)				12 Months Ended
Note Q - Significant Events (Details Textual)	Oct. 07, 2023 USD ($) shares	Jan. 09, 2023 shares	Jan. 06, 2023 USD ($) shares	Dec. 31, 2023 USD ($) shares
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)				5,779,679
Employee Severance [Member] \| Dr. Mickle [Member]
Restructuring Charges \| $				$ 600,000
Employee Severance [Member] \| Mr Pascoe [Member]
Restructuring Charges \| $				$ 300,000
Chief Executive Officer [Member] \| 2014 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)		700,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Number of Installments		4
Company's President and Former Chief Executive Officer [Member]
Transition Agreement, Continued Payment of Base Salary, Period (Month)			18 months
Transition Agreement, Continued Medical, Dental and Vision Coverage, Period (Month)			18 months
Transition Agreement, Monthly Consulting Fees \| $			$ 40,000
Company's President and Former Chief Executive Officer [Member] \| Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)			547,945
President and Chief Executive Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)	600,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Number of Installments	4
Base Salary \| $	$ 700,000
Annual Performance-based Target Bonus, Percentage of Base Salary	60%
Employment Agreement, Termination Without Cause, Rate of Base Salary	1
Employment Agreement, Termination Without Cause, Continued COBRA Coverage Period (Month)	12 months
Employment Agreement, Termination on Change of Control, Rate of Base Salary	1.5
Employment Agreement, Termination on Change of Control, Continued COBRA Coverage Period (Month)	18 months
Employment Agreement, Period of Post-termination Non-compete and Non-solicitations (Month)	12 months
President and Chief Executive Officer [Member] \| Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	200,000

Note R - Merger (Details Textua

Note R - Merger (Details Textual)							1 Months Ended		3 Months Ended			12 Months Ended
Note R - Merger (Details Textual)	Nov. 22, 2023 shares	Nov. 17, 2023 USD ($) $ / shares shares	Aug. 30, 2023 USD ($) shares	Jun. 16, 2023 USD ($) $ / shares shares	Jan. 31, 2023 USD ($) shares	Mar. 14, 2022 USD ($)	Dec. 31, 2023 USD ($)	Nov. 30, 2023 shares	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Mar. 31, 2023 USD ($)	Dec. 31, 2023 USD ($) shares	Dec. 31, 2022 USD ($)	Oct. 31, 2023 USD ($)
Stock Issued During Period, Shares, Acquisitions (in shares) \| shares								1,382,489				7,530,509
Stock Issued During Period, Value, New Issues												$ 6,106,000
Net Income (Loss) Attributable to Parent									$ (10,365,000)	$ (2,573,000)	$ (13,217,000)	(46,049,000)	$ (26,772,000)
The Investor Warrant [Member]
Stock Issued During Period, Shares, New Issues (in shares) \| shares	917,934							917,934
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) \| shares	2,920,306							2,920,306
SWK Loans [Member]
Payments to Acquire Notes Receivable			$ 12,000,000		$ 12,000,000
Stock Issued During Period, Shares, Acquisitions (in shares) \| shares			98,683		98,683
Marathon Convertible Notes [Member]
Stock Issued During Period, Shares, Acquisitions (in shares) \| shares				2,171,038
Asset Acquisition, Share Price (in dollars per share) \| $ / shares				$ 5.0667
Asset Acquisition, Consideration Transferred				$ 11,000,000
SWK Loans and Marathon Notes [Member]
Payments to Acquire Notes Receivable		$ 12,000,000
Stock Issued During Period, Shares, Acquisitions (in shares) \| shares		2,270,000
Asset Acquisition, Consideration Transferred, Equity Interest Issued and Issuable		$ 11,500,000
VWAP, Consecutive Trading Days (Year)		20 years
Nantahala Note [Member]
Debt Instrument, Face Amount		$ 5,000,000	$ 5,000,000		$ 5,000,000
Acer Therapeutics Inc [Member] \| License Agreement and Termination Agreement [Member] \| Relief [Member]
Maximum Royalty Percentage			20%
Upfront Payment			$ 10,000,000
Addiitonal Payment on First Anniversary			1,500,000
Maximum Royalty Obligation			$ 45,000,000
Acer Therapeutics Inc [Member] \| License Agreement and Termination Agreement [Member] \| Relief [Member] \| Europe [Member]
Maximum Royalty Percentage			10%
Acer Therapeutics Inc [Member] \| License Agreement and Termination Agreement [Member] \| Relief [Member] \| Worldwide, Excluding Europe [Member]
Maximum Royalty Percentage			10%
Acer Therapeutics Inc [Member] \| SWK Loans [Member]
Proceeds from Issuance of Long-Term Debt					$ 7,000,000	$ 6,500,000
Maximum [Member] \| Acer Therapeutics Inc [Member] \| License Agreement and Termination Agreement [Member] \| Relief [Member]
Contractual Obligation			$ 56,500,000
Bridge Loan [Member]
Financing Receivable, Maximum Limit			18,000,000											$ 18,000,000
Bridge Loan [Member] \| Minimum [Member]
Financing Receivable, Maximum Limit			16,500,000
Acer Therapeutics Inc [Member]
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable, Conversion Ratio		0.121
Business Acquisition, Share Price (in dollars per share) \| $ / shares		$ 0.0001
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High		$ 76,000,000
Business Combination, Consideration Transferred		$ 72,600,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) \| shares		2,960,000
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable		$ 12,800,000
Business Combination, Contingent Consideration, Liability		8,500,000					$ 7,262,000					7,262,000	$ 0
Repayments of Notes Payable		$ 1,000,000
Revenues							42,000
Net Income (Loss) Attributable to Parent							$ (6,800,000)
Business Combination, Acquisition Related Costs												2,200,000
Gain (Loss) on Contingent Consideration, Change in Fair Value												$ 1,300,000
Acer Therapeutics Inc [Member] \| Acer Warrants [Member]
Stock Issued During Period, Shares, New Issues (in shares) \| shares		900,000
Stock Issued During Period, Value, New Issues		$ 4,000,000
Acer Therapeutics Inc [Member] \| Bridge Loan [Member]
Business Combination, Consideration Transferred, Other		$ 17,800,000	$ 16,500,000

Note R - Merger - Estimates and

Note R - Merger - Estimates and Assumptions Related to Fair Value of Assets and Liabilities Acquired (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Nov. 17, 2023	Dec. 31, 2022
Cash		$ 575
Prepaid expenses		278
Other current assets		11
Inventory		9,376
Property, plant, and equipment		35
Other noncurrent assets		209
Approved product - OLPRUVA		68,000
?IPR&D - celiprolol		2,000
Goodwill acquired	$ 4,701		$ 0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets		85,022
Accounts payable and accrued expenses		10,718
Deferred collaboration funding		1,500
Operating lease liabilities		175
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities		12,393
Fair Value of Net Assets Acquired		72,629
Acer Therapeutics Inc [Member]
Goodwill acquired		$ 4,538

Note R - Merger - Pro Forma Com

Note R - Merger - Pro Forma Combined Results of Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Pro forma revenue	$ 27,705	$ 10,458
Pro forma net loss	$ (78,875)	$ (80,652)

Note R - Merger - Reconciliatio

Note R - Merger - Reconciliation of Contingent Consideration Liabilities (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Acer Therapeutics Inc [Member]
Initial estimate of contingent consideration at the Effective Time	$ 8,562
Acer Therapeutics Inc [Member]
Balance	0
Change in fair value recognized in earnings	(1,300)
Balance	$ 7,262