Aridis Pharmaceuticals (ARDS) 10-K 22 May 23 2022 FY Annual report Financial data

Cover

Cover - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Apr. 30, 2023	Jun. 30, 2022
Subsequent Event [Line Items]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	001-38630
Entity Registrant Name	Aridis Pharmaceuticals, Inc.
Entity Central Index Key	0001614067
Entity Tax Identification Number	47-2641188
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	983 University Avenue
Entity Address, Address Line Two	Bldg. B
Entity Address, City or Town	Los Gatos
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	95032
City Area Code	(408)
Local Phone Number	385-1742
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	ARDS
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	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float				$ 12,200
Entity Common Stock, Shares Outstanding			36,077,532
Documents Incorporated By Reference	None.
Auditor Firm ID	23	199
Auditor Name	Baker Tilly US, LLP	Mayer Hoffman McCann P.C.
Auditor Location	Irvine, California	San Diego, California
Subsequent Event [Member]
Subsequent Event [Line Items]
Proceeds from issuance initial public offering			$ 2,500,000,000
Subsequent Event [Member] | Minimum [Member]
Subsequent Event [Line Items]
Proceeds from issuance initial public offering			5,250,000,000
Subsequent Event [Member] | Maximum [Member]
Subsequent Event [Line Items]
Proceeds from issuance initial public offering			$ 9,287,000,000

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 4,876	$ 18,098
Restricted cash	183	1,388
Accounts receivable	1,000
Other receivables	240	237
Contract costs	1,986	1,967
Prepaid asset	3,341	2,700
Total current assets	11,626	24,390
Property and equipment, net	730	1,357
Right-of-use assets, net	1,417
Intangible assets, net	17	22
Restricted cash, non-current	500	500
Contract costs, non-current	78	96
Other assets	327	431
Total assets	14,695	26,796
Current liabilities:
Accounts payable	2,308	5,240
Accrued liabilities	9,564	6,464
Lease liabilities	538
Deferred revenue	20,173	20,838
Note payable	519	696
Notes payable (at fair value)	3,781
Other liabilities	15	110
Total current liabilities	36,898	33,348
Deferred revenue, non-current	737	913
Lease liabilities, non-current	1,292
Note payable, non-current (at fair value)		5,282
Other liabilities		363
Total liabilities	38,927	39,906
Commitments and contingencies (Note 13)
Stockholders’ deficit:
Preferred stock (par value $0.0001; 60,000,000 shares authorized; zero shares issued and outstanding as of December 31, 2022 and 2021, respectively)
Common stock (par value $0.0001; 100,000,000 shares authorized; shares issued and outstanding: 27,033,532 and 17,701,592 as of December 31, 2022 and 2021, respectively)	3	2
Additional paid-in capital	166,380	152,183
Accumulated other comprehensive income	5,051
Accumulated deficit	(195,666)	(165,295)
Total stockholders’ deficit	(24,232)	(13,110)
Total liabilities and stockholders’ deficit	$ 14,695	$ 26,796

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	60,000,000	60,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	27,033,532	17,701,592
Common stock, shares outstanding	27,033,532	17,701,592

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenue:
Grant revenue	$ 3,091	$ 1,535
Operating expenses:
Research and development	25,923	36,936
General and administrative	7,161	7,310
Total operating expenses	33,084	44,246
Loss from operations	(29,993)	(42,711)
Other (expense) income:
Interest (expense) income, net	(121)	(245)
Other income, net	93	74
Gain on extinguishment of Paycheck Protection Program loan		722
Change in fair value of note payable	(350)	(33)
Net loss	(30,371)	(42,193)
Deemed dividends		(4,127)
Net loss available to common stockholders	$ (30,371)	$ (46,320)
Weighted-average common shares outstanding used in computing net loss per share available to common stockholders, basic and diluted	18,777,335	12,291,600
Net loss per share, basic and diluted	$ (1.62)	$ (3.77)
Net loss available to common stockholders	$ (30,371)	$ (46,320)
Other comprehensive income	5,051
Total comprehensive loss	$ (25,320)	$ (46,320)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Deficit - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2020	$ 1	$ 114,420	$ (123,102)	$ (8,681)
Balance, shares at Dec. 31, 2020	10,065,727
Issuance of common stock in registered direct offering, net of issuance costs	$ 0	29,011		29,011
Balance, shares	2,337,405
Issuance of common stock in connection with license agreement		6,460		6,460
Balance, shares	884,956
Issuance of common stock for consulting services		33		33
Balance, shares	5,000
Issuance of common stock upon exercise of warrants	$ 1	3		4
Balance, shares	3,647,556
Deemed dividends
Balance, shares	759,389
Exercise of stock options		5		$ 5
Balance, shares	1,559			1,559
Stock-based compensation		2,251		$ 2,251
Net loss			(42,193)	(42,193)
Balance at Dec. 31, 2021	$ 2	152,183	(165,295)	(13,110)
Balance, shares at Dec. 31, 2021	17,701,592
Net loss				(7,582)
Balance at Mar. 31, 2022				(19,641)
Balance at Dec. 31, 2021	$ 2	152,183	(165,295)	(13,110)
Balance, shares at Dec. 31, 2021	17,701,592
Net loss				(14,700)
Balance at Jun. 30, 2022				(25,312)
Balance at Dec. 31, 2021	$ 2	152,183	(165,295)	(13,110)
Balance, shares at Dec. 31, 2021	17,701,592
Net loss				(19,876)
Balance at Sep. 30, 2022				(32,863)
Balance at Dec. 31, 2021	$ 2	152,183	(165,295)	(13,110)
Balance, shares at Dec. 31, 2021	17,701,592
Issuance of common stock in registered direct offering, net of issuance costs		7,761		7,761
Balance, shares	1,800,000
Issuance of common stock upon exercise of warrants	$ 1	2		$ 3
Balance, shares	2,363,208
Balance, shares				0
Balance, shares				0
Stock-based compensation		1,479		$ 1,479
Net loss			(30,371)	(30,371)
Issuance of common stock in exchange for equity		4,848		4,848
Balance, shares	5,168,732
Stock options issued in exchange for accrued liability		107		107
Change in fair value – notes payable				5,051
Balance at Dec. 31, 2022	$ 3	$ 166,380	$ (195,666)	(24,232)
Balance, shares at Dec. 31, 2022	27,033,532
Balance at Mar. 31, 2022				(19,641)
Net loss				(7,118)
Balance at Jun. 30, 2022				(25,312)
Net loss				(5,176)
Balance at Sep. 30, 2022				$ (32,863)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net loss	$ (30,371)	$ (42,193)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	487	435
Asset impairment	227
Stock-based compensation	1,479	2,251
Issuance of common stock in connection with license agreement		6,460
Issuance of shares in exchange for consulting services		33
Gain on extinguishment of Paycheck Protection Program loan		(722)
Non-cash debt issuance expense		250
Change in fair value of note payable	350	33
Changes in operating assets and liabilities:
Accounts receivable	(1,000)
Other receivables	(3)	131
Prepaid asset	212	178
Other assets	104	56
Lease liabilities	(30)
Accounts payable	(2,932)	2,654
Accrued liabilities and other liabilities	3,191	5,349
Deferred revenue	(841)	2,149
Net cash used in operating activities	(29,127)	(22,936)
Cash flows from investing activities:
Purchase of property and equipment	(82)	(530)
Net cash used in investing activities	(82)	(530)
Cash flows from financing activities:
Proceeds from note payable	5,000	5,000
Proceeds from issuance of common stock and warrants, net	12,609	29,715
Payments on note payable	(1,800)
Net payments on financing of insurance premium	(1,030)
Proceeds from pre-funded warrant exercises	3	5
Net cash provided by financing activities	14,782	34,720
Net(decrease) increase in cash, cash equivalents and restricted cash	(14,427)	11,254
Cash, cash equivalents and restricted cash at:
Beginning of period	19,986	8,732
End of period	5,559	19,986
Supplemental cash flow disclosures:
Cash paid for taxes	19	2
Supplemental noncash investing and financing activities:
Right-of-use assets obtained with corresponding lease liability	1,877
Stock options issued in exchange for accrued liabilities	107
Financed insurance premiums, net	519	696
Deemed dividends		$ 4,127

Description of Business and Bas

Description of Business and Basis of Presentation	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business and Basis of Presentation	1. Description of Business and Basis of Presentation Organization Aridis Pharmaceuticals, Inc. (the “Company” or “we” or “our” or “us”) was established as a California limited liability corporation in 2003. The Company converted to a Delaware C corporation on May 21, 2014. Our principal place of business is in Los Gatos, California. We are a late clinical development - stage biopharmaceutical Company focused on developing new breakthrough therapies for infectious diseases and addressing the growing problem of antibiotic resistance. The Company has a diversified portfolio of clinical and pre-clinical stage non-antibiotic anti-infective product candidates that are complemented by a fully human monoclonal antibody discovery platform technology. The Company’s suite of anti-infective monoclonal antibodies offers opportunities to profoundly alter the current trajectory of increasing antibiotic resistance and improve the health outcome of many of the most serious life-threatening infections particularly in hospital settings. Basis of Presentation and Consolidation The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles, (“GAAP”). The consolidated financial statements include the accounts of the Company and its two one one COVID-19 The COVID-19 pandemic has caused business disruption globally. The protracted COVID-19 pandemic has continued to have an impact on patient enrollment globally and the rate of clinical site activation. The extent of the impact of COVID-19 on the Company’s future operational and financial performance will depend on certain developments, including the duration and spread of the pandemic, and impact on the Company’s clinical trials, employees and vendors, all of which are uncertain and cannot be predicted. At this point, the extent to which COVID-19 may impact the Company’s future financial condition or results of operations is uncertain. Going Concern The Company had recurring losses from operations since inception and negative cash flows from operating activities during the years ended December 31, 2022 and 2021. Management expects to incur operating losses and negative cash flows from operations in the foreseeable future as the Company continues its product development programs. The forecasted outflow of cash for at least a one-year period from the expected financial statement issuance date is in excess of the cash available on-hand. In March 2023, the Company raised $ 2.1 1.5 The Company’s research and development expenses and resulting cash burn during the year ended December 31, 2022, were largely due to costs associated with the Phase 3 study of AR-301 for the treatment of ventilator associated pneumonia (“VAP”) caused by the Staphylococcus aureus S. aureus S. aureus The Company plans to fund its cash flow needs through current cash on hand and future debt and/or equity financings which we may obtain through one or more public or private equity offerings, debt financings, government or other third-party funding, strategic alliances and licensing or collaboration arrangements. If the Company is unable to obtain funding, the Company could be forced to delay, reduce or eliminate its clinical research and development programs or future commercialization efforts, which could adversely affect its future business prospects and its ability to continue as a going concern. The Company believes that its current available cash and cash equivalents, including cash received in March 2023 from equity proceeds, will not be sufficient to fund its planned expenditures and meet the Company’s obligations for at least the one-year period following its consolidated financial statement issuance date. The accompanying consolidated financial statements have been prepared on a going concern basis that contemplates the realization of assets and discharge of liabilities in their normal course of business. There is substantial doubt about the Company’s ability to continue as a going concern for one year after the date that these consolidated financial statements are issued. These consolidated financial statements do not include any adjustments that might be necessary from the outcome of this uncertainty.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Use of Estimates The preparation of the consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of expenses during the reporting period. Such estimates include those related to the evaluation of our ability to continue as a going concern, best estimate of standalone selling price of revenue deliverables, useful life of long-lived assets, classification of deferred revenue, income taxes, assumptions used in the Black Scholes Merton option pricing model to calculate the fair value of stock-based compensation, valuation of debt at fair value option, deferred tax asset valuation allowances, and preclinical study and clinical trial accruals. Actual results could differ from those estimates. Concentrations Credit Risk The Company’s cash and cash equivalents are maintained at financial institutions in the United States of America. Deposits held by these institutions may exceed the amount of insurance provided on such deposits. Our cash and cash equivalents could be adversely impacted, including the loss of uninsured deposits and other uninsured financial assets, if one or more of the financial institutions in which we hold our cash or cash equivalents fails or is subject to other adverse conditions in the financial or credit markets. Customer Risk For the year ended December 31, 2022, three customers, each individually being 16 39 45 100 34 36 30 100 1.0 no Cash, Cash Equivalents and Restricted Cash The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Cash and cash equivalents consist primarily of checking account and money market fund account balances. The following table provides a reconciliation of cash, cash equivalents and restricted cash within the consolidated balance sheets which, in aggregate, represent the amount reported in the consolidated statements of cash flows (in thousands): Schedule of Cash, Cash Equivalents And Restricted Cash 2022 2021 December 31, 2022 2021 Cash and cash equivalents $ 4,876 $ 18,098 Restricted cash - current 183 1,388 Restricted cash - long-term 500 500 Total cash, cash equivalents and restricted cash $ 5,559 $ 19,986 Restricted cash consists of deposits for a letter of credit that the Company has provided to secure its obligations under its facility lease and cash received from the Gates Foundation restricted specifically to research associated with the grant. Restricted cash is classified as current when the Company expects to fulfill the obligation within one year or less. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivables are recorded at the invoiced amount and do not bear interest. The Company considers the credit worthiness of its customers but does not require collateral in advance of a sale. The Company evaluates collectability and maintains an allowance for doubtful accounts for estimated losses inherent in its accounts receivable portfolio when necessary. The allowance is based on the Company’s best estimate of the amount of losses in the Company’s existing accounts receivable, which is based on customer creditworthiness, facts and circumstances specific to outstanding balances, and payment terms. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. As of December 31, 2022 and 2021, there were no 1.0 zero Leases The Company determines if an arrangement is or contains a lease at inception by assessing whether the arrangement contains an identified asset and whether it has the right to control the identified asset. Right-of-use (“ROU”) assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Lease liabilities are recognized at the lease commencement date based on the present value of future lease payments over the lease term. ROU assets are based on the measurement of the lease liability and also include any lease payments made prior to or on lease commencement and lease incentives and initial direct costs incurred, as applicable. As the implicit rate in the Company’s leases is generally unknown, the Company used its incremental borrowing rate of 6 Prior to adoption of ASC 842, Leases as of January 1, 2022, the Company evaluated leases at their inception as either operating or capital leases, and renewal or expansion options, rent holidays, leasehold improvement allowances and other incentives on such lease agreements. The Company recognized operating lease costs on a straight-line basis over the term of the agreement. Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation and amortization are computed using the straight-line method over the estimated useful lives of the assets, generally between three five years Intangible Assets Intangible assets are recorded at cost and amortized over the estimated useful life of the asset. Intangible assets consist of licenses with various institutions whereby the Company has rights to use intangible property obtained from such institutions. Impairment of Long-Lived Assets The Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability is measured by comparison of the carrying amount to the future undiscounted net cash flows which the assets are expected to generate. If such assets are considered to be impaired, the impairment is measured by the excess of the carrying amount of the assets over fair value less the costs to sell the assets, generally determined using the projected discounted future net cash flows arising from the asset. There was approximately $ 227,000 no Revenue Recognition The Company recognizes revenue based on ASC 606, Revenue from Contracts with Customers To determine revenue recognition for arrangements that the Company determines are within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue at a point in time, or over time, as the entity satisfies performance obligations. The Company only applies the five-step model to contracts when it is probable that it will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. As part of the accounting for customer arrangements, the Company must use judgment to determine: a) the number of performance obligations based on the determination under step (ii) above; b) the transaction price under step (iii) above; and c) the standalone selling price for each performance obligation identified in the contract for the allocation of the transaction price in step (iv) above. The Company uses judgment to determine whether milestones or other variable consideration should be included in the transaction price. The transaction price is allocated to each performance obligation on a relative standalone selling price basis. In developing the standalone price for a performance obligation, the Company considers applicable market conditions and relevant entity-specific factors, including factors that were contemplated in negotiating the agreement with the customer and estimated costs. The Company recognizes revenue as or when the performance obligations under the contract are satisfied. The Company receives payments from its customers based on payment schedules established in each contract. The Company records any amounts received prior to satisfying the revenue recognition criteria as deferred revenue on its consolidated balance sheets. Amounts recognized as revenue, but not yet received or invoiced are recorded within other receivables on the consolidated balance sheet. Amounts are recorded as other receivables on the consolidated balance sheet when our right to consideration is unconditional. The Company does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period between payment by the customer and the transfer of a majority of the promised goods or services to the customer will be one year or less. Contract Assets The incremental costs of obtaining a contract under ASC 606 (i.e. costs that would not have been incurred if the contract had not been obtained) are recognized as an asset in the Company’s consolidated balance sheets if the Company expects to recover them (see Note 6). Capitalized costs will be amortized to the respective expenses using a systematic basis that mirrors the pattern in which the Company transfers control of the goods and service to the customer. At each reporting date, the Company determines whether or not the capitalized costs to obtain a contract are impaired by comparing the carrying amount of the asset to the remaining amount of consideration that the Company received and expects to receive less the costs that relate to providing services under the relevant contract. Capitalized contract assets were $ 2.1 no no Deferred Revenue Amounts received prior to satisfying the above revenue recognition criteria, or in which the Company has an unconditional right to payment, are recorded as deferred revenue in the Company’s consolidated balance sheets. The Company has estimated the classification between current and noncurrent deferred revenue related to the respective license agreement within its consolidated balance sheets at December 31, 2022 and 2021 (see Note 6). Research and Development Research and development costs are expensed to operations as incurred. Our research and development expenses consist primarily of: ● salaries and related overhead expenses, which include stock-based compensation and benefits for personnel in research and development functions; ● fees paid to consultants and contract research organizations, or CROs, including in connection with our preclinical studies and clinical trials and other related clinical trial fees, such as for investigator grants, patient screening, laboratory work, clinical trial material management and statistical compilation and analyses; ● costs related to acquiring and manufacturing clinical trial materials; ● costs related to compliance with regulatory requirements; and ● payments related to licensed products and technologies. Costs for certain development activities are recognized based on an evaluation of the progress to completion of specific tasks using information and data provided to us by our vendors and clinical sites. Non-refundable advance payments for goods or services to be received in future periods for use in research and development activities are deferred and capitalized. The capitalized amounts are then expensed as the related goods are delivered or when the services are performed. Stock-Based Compensation The Company recognizes compensation expense for all stock-based awards based on the grant-date estimated fair values, which the Company determines using the Black Scholes Merton option pricing model, on a straight-line basis over the requisite service period for the award. The Company accounts for forfeitures as they occur. The Black Scholes Merton option pricing model incorporates various highly sensitive assumptions, including the fair value of our common stock, expected volatility, expected term and risk-free interest rates. The weighted average expected life of options was calculated using the simplified method as prescribed by the SEC’s Staff Accounting Bulletin, Topic 14 (“SAB Topic 14”). This decision was based on the lack of relevant historical data due to our limited historical experience. In addition, due to our limited historical data, the estimated volatility also reflects the application of SAB Topic 14, incorporating the historical volatility of comparable companies whose stock prices are publicly available. The risk-free interest rate for the periods within the expected term of the option is based on the U.S. Treasury yield in effect at the time of grant. The dividend yield was zero, as we have never declared or paid dividends and have no plans to do so in the foreseeable future. Modification of Warrants A change in any of the terms or conditions of warrants is accounted for as a modification. For a warrant modification accounted for under ASC 815, the effect of a modification shall be measured as the difference between the fair value of the modified warrant over the fair value of the original warrant immediately before its terms are modified, measured based on the fair value of the shares and other pertinent factors at the modification date. The accounting for incremental fair value of warrants is based on the specific facts and circumstances related to the modification. When a modification is directly attributable to equity offerings, the incremental change in fair value of the warrants are accounted for as equity issuance costs. Income Taxes The Company accounts for income taxes under the liability method. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts expected to be realized. The Company assesses all material positions taken in any income tax return, including all significant uncertain positions, in all tax years that are still subject to assessment or challenge by the relevant taxing authorities. Assessing an uncertain tax position begins with the initial determination of the position’s sustainability and is measured at the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. At each balance sheet date, unresolved uncertain tax positions must be reassessed, and the Company will determine whether (i) the factors underlying the sustainability assertion have changed and (ii) the amount of the recognized benefit is still appropriate. The recognition and measurement of tax benefits requires significant judgment. Judgments concerning the recognition and measurement of a tax benefit might change as new information becomes available. The Company’s policy is to recognize interest or penalties related to income tax matters in income tax expense. Fair Value Option ASC 825-10, Financial Instruments, provides FVO election that allows companies an irrevocable election to use fair value as the initial and subsequent accounting measurement attribute for certain financial assets and liabilities. ASC 825-10 permits entities to elect to measure eligible financial assets and liabilities at fair value on an ongoing basis. Unrealized gains and losses on items for which the FVO has been elected are reported in earnings. The decision to elect the FVO is determined on an instrument-by-instrument basis, must be applied to an entire instrument and is irrevocable once elected. Assets and liabilities measured at fair value pursuant to ASC 825-10 are required to be reported separately from those instruments measured using another accounting method. Comprehensive Loss The Company recognized a gain of $ 5,051,000 Loss Per Share Basic loss per share is calculated by dividing net loss for the period by the weighted-average number of common shares outstanding during the period, without consideration for potentially dilutive securities. Diluted net loss per share is computed by dividing the net loss by the weighted-average number of common shares and potentially dilutive securities outstanding for the period. There have been no 124,789 634,600 986,000 3.1 For the years ended December 31, 2022 and 2021 there is no difference in the number of shares used to compute basic and diluted net loss per share due to the Company’s net loss position. The following tables presents the computation of the basic and diluted net loss per share (in thousands, except share and per share data): Schedule of Computation of The Basic And Diluted Net Loss Per Share 2022 2021 Year Ended December 31, 2022 2021 Numerator: Net loss available to common stockholders $ (30,371 ) $ (46,320 ) Denominator: Weighted-average common shares outstanding used in computing net loss per share available to common stockholders, basic and diluted 18,777,335 12,291,600 Basic and diluted net loss per share $ (1.62 ) $ (3.77 ) The following potentially dilutive securities were excluded from the computation of diluted net loss per share for the periods presented because including them would have been antidilutive: Schedule of Potentially Dilutive Securities Were Excluded From The Computation of Diluted Net Loss Per Share 2022 2021 Year Ended December 31, 2022 2021 Stock options to purchase common stock 2,111,379 1,905,459 Common stock warrants 13,786,404 3,592,905 Restricted stock units 376,165 — Potentially dilutive securities excluded from computation of diluted net loss per share 16,273,948 5,498,364 JOBS Act Accounting Election The JOBS Act permits an “emerging growth company” such as us to take advantage of an extended transition period to comply with new or revised accounting standards applicable to public companies. We are choosing to take advantage of this provision and, as a result, we will adopt the extended transition period available under the JOBS Act until the earlier of the date we (i) are no longer an emerging growth company or (ii) affirmatively and irrevocably opt out of the extended transition period provided under the JOBS Act. Recently Issued Accounting Pronouncements not yet adopted as of December 31, 2022 Accounting Standards Update (“ASU”) 2016-13 ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments There were no other significant updates to the recently issued accounting standards other than as disclosed herewith for the year ended December 31, 2022. Although there are several other new accounting pronouncements issued or proposed by the FASB, the Company does not believe any of those accounting pronouncements have had or will have a material impact on its financial position or operating results. Recently Adopted Accounting Pronouncements ASU 2016-02 - Accounting for Lease Obligation (“ASU 2016-02”) In February 2016, the Financial Accounting Standards Board (FASB) issued ASU No. 2016-02, Leases (Topic 842). This guidance requires lessees to recognize leases on the balance sheet and disclose key information about leasing arrangements. ASU 2016-02 establishes a right-of-use model (ROU) that requires a lessee to recognize an ROU asset and lease liability on the balance sheet for all leases with a term longer than 12 months. The Company adopted this standard effective January 1, 2022, as required, retrospectively through a cumulative effect adjustment. The new standard provides a number of optional practical expedients in transition. The Company elected the “package of practical expedients,” which permits the Company not to reassess, under ASU 2016-02, prior conclusions about lease identification, lease classification and initial direct costs. The new standard also provides practical expedients for an entity’s ongoing accounting. The Company elected to utilize the short-term lease recognition exemption for all leases that qualify. This means, for those short-term leases that qualify, the Company will not recognize ROU assets or lease liabilities. The Company also elected to separate lease and non-lease components for facility leases. Adoption of this guidance resulted in the recognition of lease liabilities of $ 2.3 1.9 ASU 2020-06 - Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”) In August 2020, the FASB issued ASU 2020-06, which simplifies the guidance on the issuer’s accounting for convertible debt instruments by removing the separation models for (1) convertible debt with a cash conversion feature and (2) convertible instruments with a beneficial conversion feature. As a result, entities will not separately present in equity an embedded conversion feature in such debt and will account for a convertible debt instrument wholly as debt, unless certain other conditions are met. The elimination of these models will reduce reported interest expense and increase reported net income for entities that have issued a convertible instrument that is within the scope of ASU 2020-06. Also, ASU 2020-06 requires the application of the if-converted method for calculating diluted earnings per share and treasury stock method will be no longer available. ASU 2020-06 is effective for smaller reporting companies for fiscal years beginning after December 15, 2023 including interim periods within those fiscal years. Early adoption is permitted no earlier than fiscal years beginning after December 15, 2020. Adoption of ASU 2020-06 as of January 1, 2022 did not have an impact on the Company’s consolidated financial statements and disclosures. Accounting Standards Update 2019-12 In December 2019, the FASB issued ASU 2019-12, “ Simplifying the Accounting for Income Taxes (ASC 740)

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value Measurements	3. Fair Value Measurements Fair value is defined as the exchange price that would be received for an asset or an exit price paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy defines a three-level valuation hierarchy for disclosure of fair value measurements as follows: Level 1 Unadjusted quoted prices in active markets for identical assets or liabilities; Level 2 Inputs other than quoted prices included within Level 1 that are observable, unadjusted quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities; and Level 3 Unobservable inputs that are supported by little or no market activity for the related assets or liabilities. The following tables set forth the fair value of the Company’s consolidated financial instruments that were measured at fair value on a recurring basis as of December 31, 2022 and 2021 (in thousands): Schedule of Fair Value on Recurring Basis December 31, 2022 Liabilities measured at fair value on a recurring basis Level 1 Level 2 Level 3 Total Streeterville notes payable — — 3,781 3,781 Total liabilities measured at fair value — — 3,781 3,781 December 31, 2021 Level 1 Level 2 Level 3 Total Streeterville notes payable — — 5,282 5,282 Total liabilities measured at fair value — — 5,282 5,282 The change in the estimated fair value of the Level 3 liability is summarized below: Schedule of Estimated Fair Value Year ended December 31, 2022 Streeterville Notes Payable Beginning fair value of Level 3 liability 5,282 Borrowings on notes payable 5,000 Reayments (1,800 ) Change in fair value 850 Gain on valuation (500 ) Change in instrument specific credit risk (5,051 ) Ending fair value of Level 3 liability 3,781 Streeterville Note The fair value of the Streeterville Note as of December 31, 2022 amounting to $ 3.8 The Company determined and performed the valuations of the Streeterville Note with the assistance of an independent valuation service provider. On a quarterly basis, the Company considers the main Level 3 inputs used as follows: ● Discount rate for the Streeterville notes was determined using a comparison of various effective yields on bonds as of the valuation date. ● Weighted probability of cash outflows was estimated based on the entity’s knowledge of the business and how the current economic environment is likely to impact the timing of the cash outflows, attributed to the different repayment features of the notes. The following table summarizes the quantitative information about the significant unobservable inputs used in Level 3 fair value measurement: Schedule of Fair Value Measurement Range of Inputs (risk free rate) Unobservable Inputs 2022 2021 Risk free rate 2.1 4.7 0.6 0.7 Option adjusted spread 10.0 10.0 11.0 15.0 Illiquidity discount 2.5 2.5 2.75 3.75 Concluded discount rate 4.75 8.5 3.0 3.25 The categorization of a financial instrument within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The Company has elected the fair value option for calculating the value of its Notes Payable and are classified as Level 3. The carrying value of the Company’s cash and cash equivalents, restricted cash, prepaid assets and other current assets, other assets, accounts payable, accrued liabilities, and insurance financing note payable approximate fair value due to the short-term nature of these items.

Balance Sheet Components

Balance Sheet Components	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Balance Sheet Components	4. Balance Sheet Components Property and Equipment, net Property and equipment, net consist of the following (in thousands): Schedule of Property and Equipment, Net December 31, December 31, 2022 2021 Lab equipment $ 2,246 $ 2,390 Computer equipment and software — 25 Leasehold improvements 527 527 Total property and equipment $ 2,773 $ 2,942 Less: Accumulated depreciation and amortization (2,043 ) (1,585 ) Property and equipment, net $ 730 $ 1,357 Depreciation and amortization expense was approximately $ 482,000 430,000 Intangible Assets, net Intangible assets, net consist of the following (in thousands): Schedule of Intangible Assets, Net December 31, December 31, 2022 2021 Licenses $ 81 $ 81 Less: Accumulated amortization (64 ) (59 ) Intangible assets, net $ 17 $ 22 Amortization expense was approximately $ 5,000 The estimated acquired intangible amortization expense for the next five fiscal years is as follows (in thousands): Schedule of Estimated Acquired Intangible Amortization Expense Year ending December 31, 2023 5 2024 5 2025 5 2026 1 Thereafter 1 Total $ 17 Licenses University Licensing Agreements The University of Iowa Research Foundation-Exclusive Patent License Agreement We are party to an exclusive licensing agreement with The University of Iowa Research Foundation (UIRF). The UIRF agreement granted to us an exclusive, royalty-bearing license under its rights in methods relating to gallium containing compounds for the treatment of infections to make, use and sell products that are covered by such patent rights. The UIRF agreement also granted to us the right to sublicense. UIRF retained the right and ability to grant right to use such patent rights for academic and research purposes, and also to certain pre-existing rights of the U.S. government including the United States Department of Veterans Affairs. We also are obligated to pay UIRF low single digit percentage royalties on net sales from our and our sublicensee’s sale of any commercialized licensed product or process, and certain other payments. The aggregate milestone payments under the UIRF agreement potentially total up to $ 712,500 No 75,000 The agreement provides that we have certain obligations to conduct further research and development, and are obligated to utilize reasonable efforts to commercialize, either directly or through a sublicensee, the licensed UIRF patent rights as licensed products or processes. The term of the agreement continues until the expiration of the last to expire patents, included within the licensed UIRF patents, or until the agreement is earlier terminated. We may terminate the agreement on prior written notice to UIRF. Each party has the right to terminate the agreement for the other party’s uncured material breach of obligations under the agreement. Broad Institute of MIT and Harvard — Non-Exclusive Manufacturing License Agreement We entered into a non-exclusive manufacturing licensing agreement with the Broad Institute of MIT and Harvard (the “Broad Institute”) to make and manufacture CRISPR Modified Cell Lines, CRISPR Modified Animals and CRISPR Modified Plants. These license rights permit the non-exclusive use of the CRISPR Technology for the creation of and improvement of yield from protein and mAb production cell lines, which is one of the core components of the λPEX TM We are obligated to pay to the Broad Institute an issue fee of $ 25,000 50,000 100,000 7 0.5 Corporate Licensing Agreements MedImmune Limited - License Agreement In July 2021, the Company executed a license agreement effective July 12, 2021 and entered into an amendment to the license agreement on August 9, 2021 (collectively the “MedImmune License Agreement”) with MedImmune Limited (“MedImmune”), pursuant to which MedImmune granted the Company an exclusive worldwide license for the development and commercialization of suvratoxumab, a Phase 3 ready fully human monoclonal antibody targeting the S. aureus 884,956 5.0 5.0 884,956 6.5 As additional consideration, the Company will pay MedImmune milestone payments upon the achievement of certain regulatory approvals, for one licensed product, up to a total aggregate amount of $ 30.0 85.0 no 12.5 15 On March 20, 2023, Aridis Pharmaceuticals, Inc. (the “Company”) received written notice from MedImmune Limited (“MedImmune”) that it has terminated that certain License Agreement by and between MedImmune and the Company dated as of July 12, 2021, and as amended by Amendment No. 1 to License Agreement, dated as of August 9, 2021 (the “License Agreement”), pursuant to Section 9.2.1 of the License Agreement for non-payment of the Upfront Cash Payment which was due on December 31, 2021. The notice states that such termination shall be effective on March 30, 2023. As a result of the termination notice, the on-going AR-320-003 Phase 3 clinical study has been put on hold. The Company does not agree that it is in material breach of the License Agreement. Based on the failure of MedImmune to assist in the necessary technology transfer pursuant to Section 3.5.2 of the License Agreement, the Company notified MedImmune on March 24, 2023 that it was in material breach of Section 3.5.2 and requested that the material breach be cured as soon as possible. Accrued Liabilities Accrued liabilities consist of the following (in thousands): Schedule of Accrued Liabilities December 31, December 31, 2022 2021 Research and development services $ 9,000 $ 5,939 Payroll related expenses 456 416 Professional services and other 108 109 Accrued liabilities $ 9,564 $ 6,464

Equity Method Investment

Equity Method Investment	12 Months Ended
	Dec. 31, 2022
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investment	5. Equity Method Investment On February 11, 2018, the Company entered into a joint venture agreement (the “ ” “ ” 1.0 ’ “ ” “ ” 49 ’ On August 6, 2018, the Company entered into an amendment to the JV Agreement with Hepalink whereby the Company agreed to additionally contribute an exclusive, revocable, and royalty-free right and license to its AR-105 product candidate in the Territory. Pursuant to the JV Agreement and the amendment, Hepalink initially owns 51 7.2 10.8 ’ The Company evaluated the accounting for the JV Agreement entered into noting that it did not meet the accounting definition of a joint venture and instead meets the definition of a variable interest entity. The Company concluded that it is not the primary beneficiary of the JV Entity and therefore is not required to consolidate the entity. This conclusion was based on the fact that the equity-at-risk is insufficient to support operations without additional investment and that the Company does not hold decision-making power over activities that significantly impact the JV Entity’s operations. The Company accounted for its investment in the JV Entity as an equity method investment. The Company recorded the equity method investment at $ 1.0 0 For the years ended December 31, 2022 and 2021, the Company recognized approximately $ 0 0

Development and License Agreeme

Development and License Agreements	12 Months Ended
	Dec. 31, 2022
Development And License Agreements
Development and License Agreements	6. Development and License Agreements Agreement with Innovative Medicines Initiative Joint Undertaking In March 2021, the Company entered into an agreement (the IMI JU Agreement) with the Innovative Medicines Initiative (IMI) funded consortium COMBACTE-NET to collaborate with other participants in a joint undertaking (the IMI JU) to combat bacterial resistance in Europe. The project facilitates a pan-European clinical trial network to test antibiotics and other drugs to prevent and treat various infections. This project commenced on January 1, 2013 with an initial duration of seven years. It has since been extended to October 31, 2023. The project has 46 participants including European Federation of Pharmaceutical Industries and Associations (EFPIA) companies, universities, research organizations, public bodies, non-profit groups, subject matter experts, and third parties. The Company’s primary role in the project is to help lead a Phase 3, randomized, double-blind, placebo-controlled trial to evaluate efficacy of suvratoxumab in the prevention of S. aureus Under the IMI JU Agreement, the Company will own all results, findings, and intellectual property generated by the project and is entitled to receive any benefits these items bring. As such, these costs are deemed research and development expenditures. Considering our obligation to repay a portion of costs incurred, we determined this agreement is under the scope of ASC Subtopic 730-20, Research and Development Arrangements. Further, as the parties in the IMI JU Agreement are active participants and are exposed to significant risks and rewards dependent on the commercial success of the research, this agreement is also under the scope of ASC Topic 808, Collaborative Arrangements. Cystic Fibrosis Foundation Development Agreement In December 2016, the Company received an award from the Cystic Fibrosis Foundation (“CFF”), which was executed under the Development Program Letter Agreement (the “CFF Agreement”), for approximately $ 2.9 200,000 7.5 7.6 0.15 As of the adoption date of ASC 606 on January 1, 2019 (the “Adoption Date”), the Company identified the following promises with regards to the clinical research activities under the CFF Agreement that represent an initial contract of: a) Phase 1 single ascending dose (“SAD”) clinical trial, which consists of the satisfied development-based milestones and one development-based milestone in progress which was accounted for as a single performance obligation; and contingent promises of: b) Phase 1 multiple ascending dose (“MAD”) clinical trial, which consists of one development-based milestone that had not yet been started, and c) Phase 2a clinical trial, which consists of four development-based milestones that had not yet been started. Of these promises, the Phase 1 SAD clinical trial was determined to be a distinct performance obligation as of the Adoption Date. For the clinical research activities related to the Phase 1 MAD clinical trial and the Phase 2a clinical trial that had not yet been started, the Company was contingently obligated to perform these clinical research activities only after the previous milestones, which achievement was uncertain, had been met. The clinical research activities related to the Phase 1 MAD clinical trial and the Phase 2a clinical trial that had not been started were evaluated to determine if they should be considered variable consideration or contingent promises akin to optional purchases under ASC 606. The Company concluded that these two promises that have not been started are contingent promises because there is substantive uncertainty about the contingent event occurring (i.e. milestones being achieved) and the contingent event requires additional distinct services and incremental payments from the CFF. The Company determined that these contingent promises did not provide the CFF with any material rights. The Phase 1 MAD clinical trial and the Phase 2a clinical trial will be accounted for as separate contracts at the time the Company is obligated to perform the underlying clinical research activities. The Company determined that the consideration for the Phase 1 SAD clinical trial contract included several development-based milestones, which had been achieved as of the Adoption Date, totaling approximately $ 1.7 1.0 1.0 3.8 3.9 In December, 2022 the Company determined that one development-based milestone of $ 1.0 The Company determined as of December 31, 2022, the transaction price for the Phase 2a clinical trial contract was $ 3.0 The milestones under the CFF Agreement are development-based milestones related to pre-clinical and clinical research activities and the realization of or recognition of revenue associated with the milestones as determined by the completion of the milestones and, if applicable, review and approval of the achievement by the CFF. Each development-based milestone payment has specific criteria that needs to be met, some examples of which include, the completion of certain study activities and approval to move to the next activity. At every reporting period, the Company evaluates the individual facts and circumstances of the development-based milestone to assess whether the revenue attributable to the development-based milestone in progress should be constrained. The constraint assessment by the Company includes an analysis of the key judgements and considerations used for each milestone which include, but are not limited to, the nature and amount of work to be performed, if the work is subject to the approval of the CFF, clinical data and uncertainty with regards to the results of the clinical studies, and the probability of successful clinical studies. The constraint will be removed once the Company achieves the development-based milestone or has determined that there is probable completion of the development-based milestone, and it has also concluded that it is not probable that revenue recognized attributable to the development-based milestone will result in a significant reversal of revenue in the future. The Company determined that the clinical research activities under the CFF Agreement should be recognized over time by calculating the amount of revenue to recognize in any given period by accumulating the total related costs incurred for the respective clinical research activities related to that distinct performance obligation using the input method (cost-to-cost) and applies that percentage of completion to the transaction price at each reporting period. The Company believes this method best depicts the transfer of control to the customer, which occurs as the costs related to the clinical research activities are incurred. For the year ended December 31, 2022, the Company recognized revenue of approximately $ 1.4 1,074,000 524,000 Gates Foundation Grant Agreement On October 15, 2021, the Company entered into an agreement with the Bill and Melinda Gates Foundation (“Gates Foundation” or “BMGF”) by executing a Grant Agreement identified as Investment ID INV-033376 (“Grant Agreement”). The goal of the Grant Agreement, is to develop durable approaches to block the infection and transmission of pathogens. For providing research and development services under the Grant Agreement, the Gates Foundation has agreed to compensate the Company $ 1.93 Under the Grant Agreement, the Gates Foundation made an upfront payment of $ 1.93 The Company will conduct research and development services up until the proof-of-concept study is completed, at which point the Gates Foundation will determine whether to approve further grant funding for transmission studies or end the study in which case the Company will no longer provide any significant goods or services. The Company will partner with three main subcontractors to deliver the scope of work described in the investment document. The Grant Agreement is considered within the scope of ASC 606 as the parties have a customer/vendor relationship and are not exposed equally to the risks and rewards of the research and development services contemplated in the Grant Agreement. The Company identified the following promises under the Agreement: 1) research and development services, 2) global access commitment, 3) humanitarian license, 4) publication if requested by the Gates Foundation, and 5) intellectual property reporting upon request. The Company determined that these promises are not distinct from each other, and therefore represent one performance obligation. Since the Company is required to update the Gates Foundation on technical progress during each stage of the Funded Development, the ability to access research and development results represents the Gates Foundation’s consumption of the benefits from the Company’s research and development activities. As such, research and development services revenue is recognized over time. At each reporting period, the amount of revenue to recognize is calculated using the input method (cost-to-cost), by comparing cumulative costs incurred to the total estimated costs to perform the research and development services and applying that percentage of completion to the transaction price. The Company believes this method best depicts the transfer of control to the customer, which occurs as the costs related to the research and development services are incurred. For the year ended December 31, 2022, the Company recognized revenue of approximately $ 1.2 million from the Grant Agreement, based on expenses incurred and paid to partners to assist with the research and development services. The Company reduced the contract liability for the remaining consideration to approximately $ 0.2 million in deferred revenue, current, on its consolidated balance sheet as of December 31, 2022. For the year ended December 31, 2021, the Company recognized revenue of approximately $ 546,000 1,387,000 Serum License Agreement In July 2019, the Company and Serum International B.V. (“SIBV”), an affiliate of Serum Institute of India Private Limited, entered into an option agreement which granted SIBV the option to license multiple programs from the Company and access the Company’s MabIgX® platform technology for asset identification and selection. The Company received an upfront cash payment of $ 5 801,820 10 In September 2019, the Company and Serum AMR Products (“SAMR”), a party under common ownership of SIBV, entered into a License, Development and Commercialization Agreement (the “License Agreement”). Pursuant to the License Agreement, the Company granted to SAMR exclusive licenses, and rights to sublicense, certain patent rights and technology related know-how to the Company’s products AR-301, AR-105, AR-101 (i.e. exclusive rights to, among other things, develop, distribute, market, promote, sell, import and otherwise commercialize) in (a) the country of India, and (b) all other countries of the world except the USA, Canada, EU Territory, UK, China, Australia, South Korea, Brazil, New Zealand, and Japan (products AR-105 and AR-101 countries do not exclude South Korea and Brazil) (the “Limited Territory”); and AR-201 (i.e. exclusive rights to, among other things, develop, manufacture, make, distribute, market, promote, sell, import and otherwise commercialize) in all countries of the world except China, Hong Kong, Macau and Taiwan (the “Worldwide Territory”) (the “licenses and know-how”). Further, the License Agreement grants SAMR an option for the Company to provide research services using its MabIgX® platform technology for the identification of up to five (5) candidates including product development of these identified candidates and an exclusive license to develop, manufacture, make, distribute, market, promote, sell, import and otherwise commercialize these development products in the Worldwide Territory (the “research and development option”). Pursuant to the License Agreement, the Company will provide development support related to the licensed products above in order to assist SAMR in its efforts to develop, receive regulatory approval, and manufacture and sell the licensed products in SAMR’s authorized territories which will be performed under the direction of a Joint Steering Committee (“JSC”) which the Company will participate in (collectively “development support services”). In addition, under the License Agreement, SAMR was granted an exclusive manufacturing license option as the initial license granted above for AR-301, AR-105 and AR-101 does not allow for manufacturing. This manufacturing option provides incremental rights related to these products beyond what is granted as part of the licensing discussed above (the “manufacturing rights option”). If this option is exercised, after SAMR has met certain requirements to exercise the option as defined in the License Agreement, it would provide for an exclusive license for use by SAMR to manufacture and supply the products for SAMR’s own use in the Limited Territory and to manufacture and supply these products to the Company, or their affiliates, for the Company’s use outside the Limited Territory. Should SAMR exercise the development and research option or the manufacturing rights option discussed above, SAMR and the Company shall negotiate in good faith the economic terms around these arrangements. If a third-party sublicensee of AR-301, AR-105 and AR-101 wishes to manufacture these products by itself for the territory for which it has a license from the Company, then the Company shall have the right to buy back the manufacturing rights for all territories outside of the Limited Territory by paying to SAMR $ 5 Under the License Agreement, the Company received upfront payments totaling $ 15 5 42.5 Given the equity investment by SIBV was negotiated in conjunction with the option agreement, which resulted in the execution of the License Agreement, all arrangements were evaluated as a single agreement and amounts were allocated to the elements of the arrangement based on their fair value. The Company recorded approximately $ 5.0 5.4 441,000 4.6 19.6 15.0 4.6 The License Agreement is determined to be within the scope of ASC 606, as the transaction represents a contract with a customer where the participants function in a customer/vendor relationship and are not exposed equally to the risks and rewards of the activities contemplated under the License Agreement. Using the concepts of ASC 606, the Company identified the following performance obligations under the License Agreement: 1) the transfer of licenses of the intellectual property for AR-301, AR-101, AR-105 and AR-201, inclusive of the related technology know-how conveyance (referred to as the license and know-how above); and 2) the Company to deliver ongoing development support services related to the licensed products and the Company’s participation in the JSC (referred to as the development support services above); and identified the following material promises under the License Agreement: 3) SAMR was granted a research and development option of up to five identified product candidates for the Company to perform including specific development services (the research and development option referred to above); and 4) SAMR was granted an exclusive manufacturing license option which would provide for incremental manufacturing rights related to AR-301, AR-105 and AR-101 beyond what is granted in the License Agreement (the manufacturing rights option referred to above). The Company concluded that the performance obligations and material promises identified are separate and distinct from each other. The Company is also entitled to additional payments from SAMR of up to $ 42.5 The Company determined that the transaction price under the License Agreement was $ 19.6 15.0 4.6 19.6 14.5 0.1 0.9 4.1 The Company determined that no performance obligations or material promises were satisfied as of December 31, 2022, and therefore, no 18.9 18.6 0.7 0.9 2.1 2.0 0.1 Kermode Licensing and Product Discovery Agreement In February 2021, the Company entered into an out-licensing and product discovery agreement with Kermode Biotechnologies, Inc. (“Kermode”) and a statement of work (the “Kermode Agreement”). Under the terms of this agreement, Kermode will fund for one year the discovery of product candidates for African Swine Fever Virus (“ASFV”) with an option to include the discovery of product candidates for swine influenza virus (“SIV”). Kermode also received exclusive rights to all mAbs and vaccines discovered for veterinary uses and rights to a non-exclusive license to use the Company’s ʎPEX technology platform for further development activities. The Company retained exclusive rights to mAbs and vaccines discovered for human uses. In March 2021, the Company received a non-refundable upfront payment of $ 500,000 250,000 The Kermode Agreement is within the scope of ASC 606 as the parties have a customer/vendor relationship and are not exposed equally to the risks and rewards of the activities contemplated in the Kermode Agreement. The Company identified the following promises under the Kermode Agreement: 1) research and development services, and 2) license rights of the ʎPEX Platform and mAbs and vaccines (“Program IP”). The Company determined that these promises are not distinct from each other, and therefore represent one performance obligation. As of December 31, 2022, the transaction price of the Kermode Agreement was $ 1,000,000 500,000 500,000 The Company determined that the one performance obligation under the Kermode Agreement should be recognized over time. At each reporting period, the amount of revenue to recognize will be calculated using the input method (cost-to-cost), by comparing cumulative costs incurred to the total estimated costs to perform all four phases of the research and development activities, and applying that percentage of completion to the transaction price. The Company believes this method best depicts the transfer of control to the customer, which occurs as the costs related to the research and development activities are incurred. For the year ended December 31, 2022, the Company recognized approximately $ 0.5 0.1 For the year ended December 31, 2021, the Company recognized approximately $ 465,000 285,000

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Notes Payable	7. Notes Payable Note Purchase Agreement On November 23, 2021, the Company entered into an agreement (“Note Purchase Agreement”) with Streeterville Capital, LLC (Lender), pursuant to which we issued to the Lender a secured promissory note (Note) in the aggregate principal amount of $ 5,250,000 250,000 6 November 23, 2023 450,000 5,250,000 February 21, 2024 495,000 450,000 45,000 Payments of each redemption amount must be made in cash. Pursuant to the Note, the Company can defer all redemption payments that the Lender could otherwise elect to make during any calendar month on three (3) separate occasions by providing written notice to Lender at least three (3) trading days prior to the first day of each such calendar month for which it wishes to defer redemptions for that month. In the event the Company elects to defer, the aggregate principal amount plus accrued but unpaid interest (Outstanding Amount) shall automatically be increased by (a) 0.5 1 1.5 105 107.5 110 On September 30, 2022, the Company signed an amendment to promissory Note #2. Subject to certain provisions and so long as no Event of Default has occurred, then in addition to the three (3) deferral rights previously available, the Company shall have the right to exercise additional monthly deferrals until March 31, 2023 (each, an “Additional Deferral”). Each time Borrower exercises an Additional Deferral the Outstanding Balance will automatically be increased by 1.5 Pursuant to the Note Purchase Agreement, the Company is subject to certain covenants, including the obligations to: (i) timely file all reports required to be filed under Sections 13 or 15(d) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) and not terminate its status as an issuer required to file reports under the Exchange Act; (ii) maintain listing of its common stock on a securities exchange; and (iii) avoid trading in its common stock from being suspended, halted, chilled, frozen or otherwise ceased. The Company was in compliance with all covenants as of December 31, 2022. On April 17, 2023, the Company was no longer in compliance as it didn’t meet the time filing of the annual report on 10-K. The Company has received a waiver from the lender for this covenant The Note is secured by the Company’s MabIgX assets. The fair value measurement includes interest, at the stated rate, and this separate amount is not reflected in the consolidated statement of operations. The Company has recorded a liability of approximately $ 3.8 0 3.8 Insurance Financing The Company obtained financing for certain Director & Officer liability insurance policy premiums. The agreement assigns First Insurance Funding (Lender) a first priority lien on and security interest in the financed policies and any additional premium required in the financed policies including (a) all returned or unearned premiums, (b) all additional cash contributions or collateral amounts assessed by the insurance companies in relation to the financed policies and financed by Lender, (c) any credits generated by the financed policies, (d) dividend payments, and (e) loss payments which reduce unearned premiums. If any circumstances exist in which premiums related to any Financed Policy could become fully earned in the event of loss, Lender shall be named a loss-payee with respect to such policy. The total premiums, taxes and fees financed is approximately $ 0.9 5.129 0.5 696,000 . Paycheck Protection Program Loan The Company applied for and received a loan, which is in the form of a note dated May 1, 2020, from Silicon Valley Bank (“SVB”) in the aggregate amount of approximately $ 715,000 In May 2021, the Company received confirmation that the PPP Loan was forgiven by the SBA and was legally released from its financial obligation by the lender, SVB. As such, for the year ended December 31, 2021, the Company recognized in its consolidated statement of operations a gain on extinguishment of PPP Loan of approximately $ 722,000 715,000 7,000 no

Warrants

Warrants	12 Months Ended
	Dec. 31, 2022
Warrants
Warrants	8. Warrants In August 2021, the Company entered into a Securities Purchase Agreement (the “August 2021 Securities Purchase Agreement”) with an institutional investor, pursuant to which the Company agreed to offer, issue and sell to this investor, in a registered direct offering, 1,300,000 3,647,556 2,473,778 5.053 5.052 0.001 25.0 22.6 Each Warrant is exercisable for one 5.00 seven years 4.99 9.99 one 0.001 4.99 9.99 The Company measured the fair value of the Common Stock and Pre-Funded Warrants based on the Company’s closing stock price on the date the August 2021 Purchase Agreement was entered into and the fair value of the Warrants was based upon a Black Scholes Merton option pricing model. The Black Scholes Merton option pricing model used the following assumptions: expected term of seven years 97 0.96 0 22.6 4.4 12.2 6 In December 2021, all of the Pre-Funded Warrants were exercised. A total of 3,647,556 4,000 In Octob er 2022, the Company entered into a Securities Purchase Agreement (the “October 2022 Securities Purchase Agreement”) with a certain institutional and accredited investor, pursuant to which the Company agreed to offer, issue and sell to this investor, in a registered direct offering, 1,800,000 shares of common stock, pre-funded warrants to purchase an aggregate of 5,407,208 shares of Common Stock (the “2022 Pre-Funded Warrants”), and unregistered warrants to purchase up to 7,207,208 shares of Common Stock (the “2022 Warrants”). Each Warrant is exercisable for one share of Common Stock. The common stock was issued for $ 1.11 per share which represents the per share public price on the date of issuance. The 2022 Pre-Funded Warrants were issued for $ 1.109 per warrant and include a $ 0.001 per share exercise price and the 2022 Warrants have an exercise price of $ 1.11 per warrant. The 2022 Pre-Funded Warrants are exercisable immediately and the 2022 Warrants are exercisable six months after the closing date. The 2022 Pre-Funded Warrants do not expire and the 2022 Warrants expire on April 7, 2028. The Company received gross proceeds of approximately $ 8.0 million, and after deducting the placement agent fees and expenses and offering costs, net proceeds were approximately $ 7.9 million (see Note 9) The 2021 Pre-Funded Warrants and 2022 Pre-Funded Warrants (collectively, “the Pre-Funded Warrants”) were offered in lieu of shares of Common Stock to the Purchaser whose purchase of shares of Common Stock in the offerings would otherwise result in the Purchaser, together with its affiliates and certain related parties, beneficially owning more than 4.99 9.99 0.001 4.99 9.99 In connection with the October 2022 Securities Purchase Agreement, the Company entered into a Warrant Amendment (the “Warrant Amendment”) with the investor to amend the 2021 Warrants. Pursuant to the Warrant Amendment, the 2021 Warrants were amended, effective upon the closing of the October 2022 Securities Purchase Agreement, so that the amended warrants have a reduced exercise price from $ 5.00 2.00 0.716 0.843 $ 314,170 Schedule of Warrants Valuation Model Assumptions Original terms at October 5, 2022 Modified terms at October 5, 2022 Term (years) 7.0 7.0 Exercise price $ 5.00 $ 2.00 Risk-free rate 3.96 3.96 Volatility 105.5 105.5 Dividend yield - - Remaining contractual term 5.84 5.84 Number of 2021 Warrants 2,473,778 2,473,778 Value (per warrant) $ 0.716 $ 0.843 The Company measured the fair value of the Common Stock and Pre-Funded Warrants based on the Company’s closing stock price on the date the 2021 Purchase Agreement and 2022 Purchase Agreement was entered into and the fair value of the 2021 Warrants and 2022 Warrants was based upon a BSM valuation model. The BSM valuation model used the following assumptions: Schedule of Fair Value of Warrants Based upon Valuation Assumptions 2021 Warrants 2022 Warrants Term (years) 7 5.5 Exercise price $ 5.00 $ 1.11 Risk-free rate 0.96 % 3.96 % Volatility 97.0 % 105.5 Dividend yield 0.0 % 0.0 % The Company used the relative fair value method to allocate the net proceeds received from the sale of the Common Stock, the Pre-Funded Warrants and the Warrants to stockholders’ equity (deficit) on the consolidated balance sheets as follows: Schedule of Fair Value of Warrants to Stockholders’ Equity Consolidated Balance Sheets (in thousands) 2021 2022 Securities purchase agreement $ 4,400 $ 1,100 Pre-Funded Warrants $ 12,200 $ 3,300 Warrants $ 6,000 $ 3,500 Total $ 22,600 $ 7,900 The following table summarizes information about shares issuable under warrants outstanding at December 31, 2022: Schedule of Shares Issuable Under Warrants Outstanding Warrant shares outstanding Outstanding at December 31, 2021 3,592,905 Issued 12,614,416 Exercised (2,363,208 ) Cancelled (57,709 ) Outstanding at December 31, 2022 13,786,404 Exercisable at December 31, 2022 6,579,196 In January 2023, Armistice exercised 3,044,000

Common Stock

Common Stock	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Common Stock	9. Common Stock As of December 31, 2022, the Company had reserved the following common stock for future issuance: Schedule of Common Stock Reserved for Future Issuance Shares reserved for exercise of outstanding warrants to purchase common stock 13,786,404 Shares reserved for exercise of outstanding options to purchase common stock 2,111,379 Shares reserved for restricted stock units 376,165 Shares reserved for issuance of future options 396,014 Total 16,669,962 Securities Purchase Agreement In December 2022, the Company entered into a Securities Purchase Agreement with the Cystic Fibrosis Foundation (CFF) in which we agreed to offer, issue and sell 5,168,732 0.0001 0.94 0.2 5.0 On October 5, 2022, the Company entered into a securities purchase agreement (the “October 2022 Purchase Agreement”) with a certain institutional and accredited investor (the “Purchaser”), relating to the issuance and sale of 1,800,000 0.0001 5,407,208 1.11 7,207,208 8 In March 2021, the Company entered into a Securities Purchase Agreement (the “March 2021 Securities Purchase Agreement”) with certain institutional and individual investors (the “Purchasers”), pursuant to which the Company agreed to offer, issue and sell to the Purchasers, in a registered direct offering, an aggregate of 1,037,405 0.0001 7.0 6.4 In October 2020, shares of Common Stock were sold in a registered direct offering in which each share contains a price based anti-dilution rights. If the Company issues additional securities at a purchase price less than the purchase price paid by these respective holders, the Company shall issue additional common shares equal to the difference of the number of common shares that each respective shareholder would have received if they paid the subsequent lower price, and the number of shares each respective shareholder originally received. As a result of the March 2021 registered direct offering price per share being less than the October 2020 registered direct offering price per share, the Company was obligated to issue an additional 124,789 124,789 986,000 MedImmune Limited License Agreement Effective July 12, 2021, the Company entered into the MedImmune License Agreement, pursuant to which MedImmune granted the Company an exclusive worldwide license for the development and commercialization of suvratoxumab, a Phase 3 ready fully human monoclonal antibody targeting S. aureus 884,956 884,956 6.5 6.5 On March 20, 2023, we received written notice from MedImmune Limited (“MedImmune”) that it has terminated that certain License Agreement by and between MedImmune and us dated as of July 12, 2021, and as amended by Amendment No. 1 to License Agreement, dated as of August 9, 2021 (the “License Agreement”), pursuant to Section 9.2.1 of the License Agreement for non-payment of the Upfront Cash Payment which was due on December 31, 2021. The notice states that such termination shall be effective on March 30, 2023. As a result of the termination notice, the on-going AR-320-003 Phase 3 clinical study has been put on hold. We do not agree that we are in material breach of the License Agreement. Based on the failure of MedImmune to assist in the necessary technology transfer pursuant to Section 3.5.2 of the License Agreement, we notified MedImmune on March 24, 2023 that it was in material breach of Section 3.5.2 and requested that the material breach be cured as soon as possible. August 2021 Securities Purchase Agreement In August 2021, the Company entered into a Securities Purchase Agreement (the “August 2021 Securities Purchase Agreement”) with an institutional investor, pursuant to which the Company agreed to offer, issue and sell to this investor, in a registered direct offering, 1,300,000 3,647,556 2,473,778 5.053 5.052 0.001 25.0 22.6 As a result of this registered direct offering price per share being less than the October 2020 and March 2021 registered direct offerings price per share, the Company was obligated to issue an additional 634,600 634,600 3.1 ATM Agreement On January 19, 2022, the Company entered into an At-the-Market Sales Agreement (“Sales Agreement”) with Virtu Americas LLC (“Virtu”), as sales agent. Pursuant to the terms of the Sales Agreement, the Company may issue and sell from time to time shares of its common stock, par value $ 0.0001 25.0 Under the Sales Agreement, Shares will be offered and sold pursuant to the Company’s shelf registration statement on Form S-3 (File No. 333-233601) filed with the Securities and Exchange Commission (the “SEC”) on September 3, 2019, declared effective by the SEC on September 5, 2019. In addition, under the Sales Agreement, sales of Shares may be made by any method permitted by law deemed to be an “at the market offering” as defined in Rule 415(a)(4) under the Securities Act of 1933, as amended. The Company will pay Virtu a commission rate of up to 3.0 The Company had not sold any shares of common stock under the ATM Sales Agreement . The ATM Sales Agreement facility currently cannot be used without the Company updating certain required conditions that are expired. The Company presently has no plans to update such required conditions.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Stock-Based Compensation	10. Stock-Based Compensation Equity Incentive Plan In May 2014, the Company adopted and the shareholders approved the 2014 Equity Incentive Plan (the 2014 Plan). Under the 2014 Plan, 233,722 10 110 In June 2020, the adoption of an amendment to the 2014 Plan to eliminate the evergreen provision and set the number of shares of common stock reserved for issuance thereunder to 2,183,692 In June 2022, the shareholder approved an additional 750,000 Stock Options The number of shares, terms, and vesting periods are determined by the Company’s Board of Directors or a committee thereof on an option-by-option basis. Options generally vest ratably over service periods of up to four years ten years Stock option activity for the year ended December 31, 2022 is represented in the following table: Share-based Compensation, Stock Options, Activity Options/RSUs Outstanding Weighted- Shares Available Number of Average Exercise for Grant Shares Price Options Balances at December 31, 2021 228,099 1,905,459 $ 8.47 Options authorized 750,000 — $ — Options granted (388,569 ) 388,569 $ 1.31 RSUs granted (376,165 ) 376,165 — Options cancelled 182,649 (182,649 ) $ 6.30 Balances at December 31, 2022 396,014 2,487,544 $ 7.36 Additional information related to the status of options as of December 31, 2022 is summarized as follows: Schedule of Status of Options Weighted- Weighted- Average Aggregate Number of Average Contractual Intrinsic Options Exercise Price Term (Years) Value (in thousands) Options outstanding 2,111,379 $ 7.36 6.55 $ 33 Options vested and exercisable 1,627,309 $ 8.59 5.88 $ 13 The Company estimated the fair value of options using the Black Scholes Merton option pricing model. The fair value of options is being amortized on a straight-line basis over the requisite service period of the awards. The fair value of the options granted during the years ended December 31, 2022 and 2021 were estimated using the following assumptions: Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions Years Ended December 31, 2022 2021 Expected term (in years) 6.00 6.00 Expected volatility 99 % 99 100 % Risk-free interest rate 1.72 3.76 % 0.8 1.17 % Dividend yield 0 % 0 % During the years ended December 31, 2022 and 2021, the Company granted options to purchase 388,569 493,440 1.31 3.68 376,165 0.95 no There were zero 1,559 0 5,000 Stock-Based Compensation The following table presents stock-based compensation expense related to stock options (in thousands): Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs 2022 2021 Years Ended December 31, 2022 2021 Research and development $ 547 $ 687 General and administrative 932 1,564 Total $ 1,479 $ 2,251 As of December 31, 2022, total unrecognized stock-based compensation expenses related to unvested stock options was approximately $ 1.1 2.30

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	11. Income Taxes The Company has accumulated net losses since inception and has not recorded an income tax provision or benefit during the years ended December 31, 2022 and 2021. A reconciliation between the statutory U.S. federal rate and the Company’s effective tax rate is as follows (in thousands): Schedule of Effective Income Tax Rate Reconciliation 2022 2021 Year Ended December 31, 2022 2021 Federal income tax at statutory rate $ (6,377 ) $ (8,860 ) State income tax, net of federal benefit (435 ) (759 ) Foreign tax differential 1,621 1,345 State Rate change 43 (346 ) Permanent differences 639 66 Tax credits generated in current year (1,393 ) (894 ) FIN 48 reserve 348 224 Other 7 28 Valuation allowance change 5,547 9,196 Income tax expense (benefit) $ — — Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of our deferred tax assets (in thousands) are as follows: Significant Components of Deferred Tax Assets 2022 2021 Year Ended December 31, 2022 2021 Net operating loss carryforwards $ 23,423 $ 22,603 Accruals and reserves 1,309 175 Stock based compensations 1,674 1,607 Research and development credits 3,737 2,692 Lease liability 419 — ROU assets (324 ) — Deferred revenue 1,484 1,454 Depreciation and amortization 2,356 — Total 34,078 28,531 Valuation allowance change (34,078 ) (28,531 ) Net deferred tax assets (liabilities) $ — $ — A reconciliation of the beginning and ending amount of the Company’s liability for uncertain tax positions (in thousands) is as follows: Schedule of Reconciliation of Beginning and Ending Amount of Company's Liability for Uncertain Tax Positions 2022 2021 December 31, 2022 2021 Balance at the beginning of the year $ 940 $ 705 Increase/(decrease) based on current year tax positions 364 235 Increase/(decrease) for prior year tax positions (7 ) — Balance at the end of the year $ 1,297 $ 940 Due to the existence of the valuation allowance, future changes in the Company’s liability for uncertain tax positions will not impact the Company’s effective tax rate. The Company does not anticipate that there will be a substantial change in its liability for uncertain tax positions in the next twelve months. Tax Legislation subjects a U.S. shareholder to tax on Global Intangible Low-Taxed Income (“GILTI”) earned by certain foreign subsidiaries. The FASB Staff Q&A, Topic 740, No. 5, Accounting for Global Intangible Low-Taxed Income, states that an entity can make an accounting policy election to either recognize deferred taxes for temporary basis differences expected to reverse as GILTI in future years or to provide for the tax expense related to GILTI in the year the tax is incurred as a period expense only. The Company has elected to account for GILTI in the year the tax is incurred. The Company does not have a GILTI inclusion as the foreign subsidiaries are in loss positions in 2022. Based on the available objective evidence, management believes it is more-likely-than-not that the deferred tax assets were not fully realizable as of December 31, 2022 and 2021. Accordingly, the Company has established a full valuation allowance against its deferred tax assets. The net change in the valuation allowance for the years ended December 31, 2022 and 2021 was approximately $ 5.4 9.2 At December 31, 2022, the Company had federal net operating loss carryforwards of approximately $ 19.5 expire in 2034 70 71.3 expire in 2034 4.2 975,000 expire in 2034 Under the Internal Revenue Code (“IRC”) Sections 382 and 383, annual use of the Company’s net operating loss and research tax credit carryforwards to offset taxable income may be limited based on cumulative changes in ownership. The Company has not completed an analysis to determine whether any such limitations have been triggered as of December 31, 2022. The Company has no income tax affect due to the recognition of a full valuation allowance on the expected tax benefits of future loss carry forwards based on uncertainty surrounding realization of such assets. Any annual limitation may result in the expiration of net operating losses and credits before utilization. The Company may continue to experience ownership changes in the future as a result of the Company’s future expected equity financings and subsequent shifts in its stock ownership, some of which may be outside of its control. The Tax Cuts and Jobs Act contained a provision which requires the capitalization of Section 174 costs incurred in years beginning on or after January 1, 2022. Section 174 costs are expenditures which represent research and development costs that are incident to the development or improvement of a product, process, formula, invention, computer software, or technique. This provision changes the treatment of Section 174 costs such that the expenditures are no longer allowed as an immediate deduction but rather must be capitalized and amortized. We have included the impact of this provision, which results in a deferred tax asset of approximately $ 2.3 The Company is subject to taxation in the United States, California, the Netherlands and China, and remains subject to possible examination by tax authorities in these jurisdictions for tax years dating back to 2014. The Company became subject to taxation in Maryland and North Carolina starting tax year 2020, and became subject to taxation in Colorado, Pennsylvania and South Carolina starting tax year 2021. The Company does not have any pending tax examinations. Following the Company’s adoption of ASC 740-10 regarding accounting for uncertainty in income taxes, the Company made a comprehensive review of its portfolio of uncertain tax positions in accordance with the guidance. In this regard, an uncertain tax position represents the Company’s expected treatment of a tax position taken in a filed tax return, or planned to be taken in a future tax return, that has not been reflected in measuring income tax expense for financial reporting purposes. As a result of that review, the Company concluded there were no uncertain tax positions and no cumulative effect on retained earnings at the time of adoption.

Related Parties

Related Parties	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Related Parties	12. Related Parties Joint Venture On February 11, 2018, the Company entered into a Joint Venture (“JV”) Agreement with Hepalink which is a related party and principal shareholder in the Company, pursuant to which the Company formed a JV Entity for developing and commercializing products for infectious diseases in the greater China territories. It was agreed by the parties that the Company shall be reimbursed for certain legal and contract manufacturing expenses related to the clinical drug supply for a Phase 3 clinical study of AR-301 and the clinical drug supply for a clinical study of AR-105. For the years ended December 31, 2022 and 2021, the Company recorded approximately $ 51,000 75,000 5,000 43,000 Serum International B.V. In July 2019, the Company issued 801,820 10 The Company determined that no performance obligations or material promises were satisfied as of December 31, 2022 and 2021. Therefore, no revenue related to the License Agreement was recognized during the years ended December 31, 2022 and 2021. The Company has recorded contract liabilities resulting from the License Agreement of approximately $ 18.9 18.7 0.7 0.9 2.1 2.0 0.1

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	13. Commitments and Contingencies Facility Lease The Company determines if an arrangement is a finance lease, operating lease or short-term lease at inception, or as applicable, and accounts for the arrangement under the relevant accounting literature. Currently, the Company is only party to a non-cancelable office space operating lease. Under the relevant guidance, the Company recognizes operating lease ROU assets and liabilities based on the present value of the future minimum lease payments over the lease term at the commencement date, using the Company’s assumed incremental borrowing rate of 6 In October 2020, the Company entered into a lease agreement (the “Lease Agreement”) with Boccardo Corporation (the “Landlord”) pursuant to which the Company leased approximately 15,129 378,000 five three 500,000 As of January 1, 2022, the Company adopted ASC 842, Leases 6 1.9 2.3 Schedule of Operating Lease Assets And Liabilities ROU assets, net $ 1,417 Current portion of lease liabilities (included in current liabilities) 538 Lease liabilities, less current portion 1,292 Total lease liabilities $ 1,830 The future minimum lease payments for the new facility as of December 31, 2022 are as follows (in thousands): Schedule of Future Minimum Rental Payments for Operating Leases Period ending: Year ending December 31, 2023 $ 628 Year ending December 31, 2024 646 Year ending December 31, 2025 666 Thereafter 57 Future minimum lease payments 1,997 Interest remaining (167 ) Total $ 1,830 Indemnification In the normal course of business, the Company enters into contracts and agreements that contain a variety of representations and warranties and provide for general indemnifications. The Company’s exposure under these agreements is unknown because it involves claims that may be made against the Company in the future but have not yet been made. To date, the Company has not paid any claims or been required to defend any action related to its indemnification obligations. However, the Company may incur charges in the future as a result of these indemnification obligations. License Agreements The Company has entered into various collaboration and licensing agreements that provide it with access to certain technology and patent rights. Under the terms of the agreements, the Company may be required to make milestone payments upon achievement of certain development and regulatory activities. None of these events occurred as of December 31, 2022. Contingencies From time to time, the Company may have certain contingent liabilities that arise in the ordinary course of its business activities. The Company accrues a liability for such matters when it is probable that a potential loss will be incurred and such amount can be reasonably estimated. As of December 31, 2022 and 2021, no accruals have been made related to commitments and contingencies. From time to time, the Company may be involved in various legal proceedings, claims and litigation arising in the ordinary course of business. See below Legal Proceedings ongoing at December 31, 2022. Legal Proceedings A complaint was filed in February 2020 in the New York State Supreme Court against the Company by an investor who invested in the Company’s preferred stock in July 2017 prior to the Company’s IPO in August 2018. The complaint alleges, among other things, that the Company breached its contract and fiduciary duty, by not issuing additional securities to the investor as a result of the Company’s IPO. The plaintiff is asking for approximately $ 277,000 531,686.85 Discovery has been completed and the parties filed competing motions for summary judgment on all claims. The Court heard oral argument on those motions on January 12, 2023. The parties now await the Court’s decision. We believe that the claims in this complaint are without merit and intend to continue to defend vigorously against them. In September 2021, Cantor filed a complaint in the New York State Supreme Court against the Company alleging that it breached a letter agreement with Cantor and owes Cantor approximately $ 1.8 The Company submitted a complaint in Superior Court of the State of California, County of Santa Clara, against our former landlord on October 22, 2021, asserting claims for breach of contract, breach of the covenant of good faith and fair dealing, wrongful eviction/constructive eviction and unjust enrichment and violation of the unfair competition law. The claims arise from rent increases and the termination of the tenancy that we allege were not permitted by the agreement with the landlord. We seek to recover rent paid under protest, our deposit, moving and relocation expenses and consequential damages arising from disruption to our operations. The Company filed a first amended complaint on July 18, 2022 asserting the same claims. The landlord has filed a cross-complaint for damage to property and attorneys ‘fees. Discovery in the case is proceeding and no trial date has been set. A further case management conference is scheduled for May 2, 2023. Cystic Fibrosis Foundation Agreement In December 2016, the Company received an award for up to $ 2.9 7.5 7.6 No In the event that development efforts are successful and the Company commercializes a drug from these related development efforts, the Company will be subject to paying to CFF a one-time amount over time equal to nine five ninety days 15 In the event that the Company licenses rights to the product in the field to a third-party, sells the product, or consummates a change of control transaction prior to the first commercial sale, the Company shall pay to CFF an amount equal to 15 In the event that the development efforts are delayed, which result from events within the Company’s control, for more than one hundred eighty (180) consecutive days at any time before the first commercialization of the drug from the related development efforts, the CFF may provide an interruption notice to the Company, or in lieu of the interruption license, pay to the CFF an amount greater than two times the award received plus interest up to the time of such election. The Company then has thirty (30) days to respond to such notice. If the Company does not respond within thirty (30) days, an interruption license shall be effective. The interruption license to the CFF is an exclusive, worldwide license under the development program technology to manufacture, have manufactured, license, use, sell, offer to sell, and support the product in the field and includes financial conditions for both parties. None of these events have occurred as of December 31, 2022. Kermode Agreement In February 2021, the Company entered into the Kermode Agreement, in which the Company received an upfront payment of $ 500,000 250,000

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	14. Subsequent Events In March 2023, the Company entered into a definitive agreement for the issuance and sale of an aggregate of 6,000,000 0.38 2.28

Restatement (unaudited)

Restatement (unaudited)	12 Months Ended
	Dec. 31, 2022
Accounting Changes and Error Corrections [Abstract]
Restatement (unaudited)	15. Restatement (unaudited) We restated the unaudited quarterly financial information as of and for the three months ended March 31, 2022, as of and for the three and six months ended June 30, 2022, and as of and for the three and nine months ended September 30, 202, to correct misstatements associated with the valuation of the Company’s Notes Payable. Description of Restatement Tables See below for a reconciliation from the previously reported to the restated amounts for the periods as of and for the three months ended March 31, 2022, as of and for the three and six months ended June 30, 2022, and as of and for the three and nine months ended September 30, 2022. The previously reported amounts were derived from the Company’s Quarterly Reports on Form 10-Q filed with the SEC on May 16, 2022, August 16, 2022 and November 21, 2022, respectively (the “Form 10-Qs”). These amounts are labeled as “As Previously Reported” in the table below. The amounts labeled “ Adjusted Balance Effects of the Restatement - Quarterly Results (Unaudited) The tables below illustrate the impact of the restatement on the historical unaudited Condensed Consolidated Balance Sheets, the unaudited Condensed Consolidated Statements of Operations and Comprehensive Loss and the unaudited Condensed Consolidated Statements of Cash Flows for the interim quarters impacted, each as compared with the amounts presented in the Form 10-Qs previously filed with the SEC. See all adjustments detailed in the table below. The following table sets forth the effects of the restatement on the affected line items within the Company’s previously reported Condensed Consolidated Balance Sheets as of September 30, 2022, June 30, 2022 and March 31, 2022 (dollars in thousands): Schedule of Effects of the Restatement As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated September 30, 2022 June 30, 2022 March 31, 2022 As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated Assets Current assets: Cash and cash equivalents $ 1,886 1,886 $ 6,317 6,317 $ 12,475 12,475 Restricted cash 747 747 1,136 1,136 1,267 1,267 Accounts receivable - 1,000 1,000 - - Other receivables 248 248 589 589 395 395 Contract costs 1,986 1,986 1,979 1,979 3,223 3,223 Prepaid asset 3,768 3,768 1,892 1,892 2,409 2,409 Total current assets 8,635 - 8,635 12,913 - 12,913 19,769 - 19,769 Property and equipment, net 974 974 1,097 1,097 1,249 1,249 Right-of-use assets, net 1,532 1,532 1,647 1,647 1,762 1,762 Intangible assets, net 18 18 19 19 21 21 Restricted cash, non-current 500 500 500 500 500 500 Contract costs, non-current 78 78 84 84 90 90 Other assets 383 383 426 426 426 426 Total assets $ 12,120 - 12,120 $ 16,686 - 16,686 $ 23,817 - 23,817 Liabilities and Stockholders’ Deficit Current liabilities: Accounts payable $ 4,230 4,230 $ 2,555 2,555 $ 3,030 3,030 Accrued liabilities 8,494 8,494 7,527 7,527 6,381 6,381 Lease liabilities 526 526 514 514 490 490 Deferred revenue 20,386 20,386 20,726 20,726 20,959 20,959 Note payable 831 831 - - 139 139 Note payable (at fair value) 7,795 (362 ) 7,433 - 7,288 7,288 - 5,030 5,030 Other liabilities 15 15 15 15 15 15 Total current liabilities 42,277 (362 ) 41,915 31,337 7,288 38,625 31,014 5,030 36,044 Deferred revenue, non-current 737 737 796 796 854 854 Lease liabilities, non-current - 1,565 1,565 1,710 1,710 Notes payable, non-current (at fair value) 1,430 (2,598 ) (1,168 ) 10,921 (9,909 ) 1,012 10,648 (5,798 ) 4,850 Other liabilities 3,499 3,499 - - - Total liabilities 47,943 (2,960 ) 44,983 44,619 (2,621 ) 41,998 44,226 (768 ) 43,458 Commitments and contingencies (Note 13) Stockholders’ deficit: Preferred stock (par value $ 0.0001 ; 60,000,000 shares authorized; zero shares issued and outstanding as of September 30, 2022 and December 31, 2021) - - - - - - Common stock (par value $ 0.0001 ; 100,000,000 shares authorized; 17,701,592 shares issued and outstanding as of September 30, 2022 and December 31, 2021) 2 2 2 2 2 2 Additional paid-in capital 153,454 153,454 153,105 153,105 152,650 152,650 Other comprehensive income (104 ) (104 ) 1,760 1,760 - 84 84 Accumulated deficit (189,279 ) 3,064 (186,215 ) (181,040 ) 861 (180,179 ) (173,061 ) 684 (172,377 ) Total stockholders’ deficit (35,823 ) 2,960 (32,863 ) (27,933 ) 2,621 (25,312 ) (20,409 ) 768 (19,641 ) Total liabilities and stockholder’s deficit $ 12,120 - 12,120 $ 16,686 - 16,686 $ 23,817 - 23,817 The following tables set forth the effects of the restatement on the affected line items within the Company’s previously reported Condensed Consolidated Statements of Operations and Comprehensive Loss for the quarterly periods ended September 30, 2022, June 30, 2022, and March 31, 2022 (dollars in thousands): As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated Three Months Ended Three Months Ended Three Months Ended As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated Revenue: Grant Revenue $ 399 - 399 $ 292 - 292 $ 1,187 - 1,187 Operating expenses: - Research and Development 6,118 - 6,118 6,348 - 6,348 6,450 - 6,450 General and administrative 1,693 - 1,693 1,681 - 1,681 2,161 - 2,161 Total operating expenses 7,811 - 7,811 8,029 - 8,029 8,611 - 8,611 Loss from operations (7,412 ) - (7,412 ) (7,737 ) - (7,737 ) (7,424 ) - (7,424 ) Other income (expense): Interest income (expense), net (27 ) 868 841 8 273 281 (248 ) (134 ) (382 ) Other income, net 23 - 23 23 - 23 22 - 22 Gain on valuation of note payable - - - - - - - 250 250 Change in fair value of note payable (823 ) 2,195 1,372 (273 ) 588 315 (116 ) 68 (48 ) Net loss $ (8,239 ) 3,063 (5,176 ) $ (7,979 ) 861 (7,118 ) $ (7,766 ) 184 (7,582 ) Other comprehensive (loss) income - (104 ) (104 ) - 1,760 1,760 - 84 84 Total comprehensive loss (8,239 ) 2,959 (5,280 ) (7,979 ) 2,621 (5,358 ) (7,766 ) 268 (7,498 ) Weighted-average common shares outstanding used in computing net loss per share available to common stockholders, basic and diluted 17,701,592 17,701,592 17,701,592 17,701,592 17,701,592 17,701,592 17,701,592 17,701,592 17,701,592 Net loss per share to common stockholders, basic and diluted $ (0.47 ) 0.17 (0.30 ) $ (0.45 ) 0.15 (0.30 ) $ (0.44 ) 0.02 (0.42 ) The following tables set forth the effects of the Restatement on the affected line items within the Company’s previously reported unaudited Condensed Consolidated Statements of Operations and Comprehensive Loss for the year-to-date periods ended September 30, 2022, June 30, 2022, and March 31, 2022 (dollars in thousands): As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated Nine Months Ended Six Months Ended Three Months Ended As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated Revenue: Grant Revenue $ 1,878 - 1,878 $ 1,479 - 1,479 $ 1,187 - 1,187 Operating expenses: - - - Research and Development 18,916 - 18,916 12,798 - 12,798 6,450 - 6,450 General and administrative 5,535 - 5,535 3,842 - 3,842 2,161 - 2,161 Total operating expenses 24,451 - 24,451 16,640 - 16,640 8,611 - 8,611 Loss from operations (22,573 ) - (22,573 ) (15,161 ) - (15,161 ) (7,424 ) - (7,424 ) Other income (expense): Interest income (expense), net (267 ) 1,007 740 (240 ) 139 (101 ) (248 ) (134 ) (382 ) Other income, net 68 - 68 45 - 45 22 - 22 Gain on valuation of notes payable - 250 250 250 250 - 250 250 Change in fair value of notes payable (1,212 ) 2,851 1,639 (389 ) 656 267 (116 ) 68 (48 ) Net loss $ (23,984 ) 4,108 (19,876 ) $ (15,745 ) 1,045 (14,700 ) $ (7,766 ) 184 (7,582 ) Other comprehensive income - 1,740 1,740 - 1,844 1,844 - 84 84 Total comprehensive loss (23,984 ) 5,848 (18,136 ) (15,745 ) 2,889 (12,856 ) (7,766 ) 268 (7,498 ) Weighted-average common shares outstanding used in computing net loss per share available to common stockholders, basic and diluted 17,701,592 17,701,592 17,701,592 17,701,592 17,701,592 17,701,592 17,701,592 17,701,592 17,701,592 Net loss per share to common stockholders, basic and diluted $ (1.35 ) 0.33 (1.02 ) $ (0.89 ) 0.16 (0.73 ) $ (0.44 ) 0.02 (0.42 )

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of expenses during the reporting period. Such estimates include those related to the evaluation of our ability to continue as a going concern, best estimate of standalone selling price of revenue deliverables, useful life of long-lived assets, classification of deferred revenue, income taxes, assumptions used in the Black Scholes Merton option pricing model to calculate the fair value of stock-based compensation, valuation of debt at fair value option, deferred tax asset valuation allowances, and preclinical study and clinical trial accruals. Actual results could differ from those estimates.
Concentrations	Concentrations Credit Risk The Company’s cash and cash equivalents are maintained at financial institutions in the United States of America. Deposits held by these institutions may exceed the amount of insurance provided on such deposits. Our cash and cash equivalents could be adversely impacted, including the loss of uninsured deposits and other uninsured financial assets, if one or more of the financial institutions in which we hold our cash or cash equivalents fails or is subject to other adverse conditions in the financial or credit markets. Customer Risk For the year ended December 31, 2022, three customers, each individually being 16 39 45 100 34 36 30 100 1.0 no
Cash, Cash Equivalents and Restricted Cash	Cash, Cash Equivalents and Restricted Cash The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Cash and cash equivalents consist primarily of checking account and money market fund account balances. The following table provides a reconciliation of cash, cash equivalents and restricted cash within the consolidated balance sheets which, in aggregate, represent the amount reported in the consolidated statements of cash flows (in thousands): Schedule of Cash, Cash Equivalents And Restricted Cash 2022 2021 December 31, 2022 2021 Cash and cash equivalents $ 4,876 $ 18,098 Restricted cash - current 183 1,388 Restricted cash - long-term 500 500 Total cash, cash equivalents and restricted cash $ 5,559 $ 19,986 Restricted cash consists of deposits for a letter of credit that the Company has provided to secure its obligations under its facility lease and cash received from the Gates Foundation restricted specifically to research associated with the grant. Restricted cash is classified as current when the Company expects to fulfill the obligation within one year or less.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts Accounts receivables are recorded at the invoiced amount and do not bear interest. The Company considers the credit worthiness of its customers but does not require collateral in advance of a sale. The Company evaluates collectability and maintains an allowance for doubtful accounts for estimated losses inherent in its accounts receivable portfolio when necessary. The allowance is based on the Company’s best estimate of the amount of losses in the Company’s existing accounts receivable, which is based on customer creditworthiness, facts and circumstances specific to outstanding balances, and payment terms. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. As of December 31, 2022 and 2021, there were no 1.0 zero
Leases	Leases The Company determines if an arrangement is or contains a lease at inception by assessing whether the arrangement contains an identified asset and whether it has the right to control the identified asset. Right-of-use (“ROU”) assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Lease liabilities are recognized at the lease commencement date based on the present value of future lease payments over the lease term. ROU assets are based on the measurement of the lease liability and also include any lease payments made prior to or on lease commencement and lease incentives and initial direct costs incurred, as applicable. As the implicit rate in the Company’s leases is generally unknown, the Company used its incremental borrowing rate of 6 Prior to adoption of ASC 842, Leases as of January 1, 2022, the Company evaluated leases at their inception as either operating or capital leases, and renewal or expansion options, rent holidays, leasehold improvement allowances and other incentives on such lease agreements. The Company recognized operating lease costs on a straight-line basis over the term of the agreement.
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation and amortization are computed using the straight-line method over the estimated useful lives of the assets, generally between three five years
Intangible Assets	Intangible Assets Intangible assets are recorded at cost and amortized over the estimated useful life of the asset. Intangible assets consist of licenses with various institutions whereby the Company has rights to use intangible property obtained from such institutions.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability is measured by comparison of the carrying amount to the future undiscounted net cash flows which the assets are expected to generate. If such assets are considered to be impaired, the impairment is measured by the excess of the carrying amount of the assets over fair value less the costs to sell the assets, generally determined using the projected discounted future net cash flows arising from the asset. There was approximately $ 227,000 no
Revenue Recognition	Revenue Recognition The Company recognizes revenue based on ASC 606, Revenue from Contracts with Customers To determine revenue recognition for arrangements that the Company determines are within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue at a point in time, or over time, as the entity satisfies performance obligations. The Company only applies the five-step model to contracts when it is probable that it will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. As part of the accounting for customer arrangements, the Company must use judgment to determine: a) the number of performance obligations based on the determination under step (ii) above; b) the transaction price under step (iii) above; and c) the standalone selling price for each performance obligation identified in the contract for the allocation of the transaction price in step (iv) above. The Company uses judgment to determine whether milestones or other variable consideration should be included in the transaction price. The transaction price is allocated to each performance obligation on a relative standalone selling price basis. In developing the standalone price for a performance obligation, the Company considers applicable market conditions and relevant entity-specific factors, including factors that were contemplated in negotiating the agreement with the customer and estimated costs. The Company recognizes revenue as or when the performance obligations under the contract are satisfied. The Company receives payments from its customers based on payment schedules established in each contract. The Company records any amounts received prior to satisfying the revenue recognition criteria as deferred revenue on its consolidated balance sheets. Amounts recognized as revenue, but not yet received or invoiced are recorded within other receivables on the consolidated balance sheet. Amounts are recorded as other receivables on the consolidated balance sheet when our right to consideration is unconditional. The Company does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period between payment by the customer and the transfer of a majority of the promised goods or services to the customer will be one year or less. Contract Assets The incremental costs of obtaining a contract under ASC 606 (i.e. costs that would not have been incurred if the contract had not been obtained) are recognized as an asset in the Company’s consolidated balance sheets if the Company expects to recover them (see Note 6). Capitalized costs will be amortized to the respective expenses using a systematic basis that mirrors the pattern in which the Company transfers control of the goods and service to the customer. At each reporting date, the Company determines whether or not the capitalized costs to obtain a contract are impaired by comparing the carrying amount of the asset to the remaining amount of consideration that the Company received and expects to receive less the costs that relate to providing services under the relevant contract. Capitalized contract assets were $ 2.1 no no Deferred Revenue Amounts received prior to satisfying the above revenue recognition criteria, or in which the Company has an unconditional right to payment, are recorded as deferred revenue in the Company’s consolidated balance sheets. The Company has estimated the classification between current and noncurrent deferred revenue related to the respective license agreement within its consolidated balance sheets at December 31, 2022 and 2021 (see Note 6).
Research and Development	Research and Development Research and development costs are expensed to operations as incurred. Our research and development expenses consist primarily of: ● salaries and related overhead expenses, which include stock-based compensation and benefits for personnel in research and development functions; ● fees paid to consultants and contract research organizations, or CROs, including in connection with our preclinical studies and clinical trials and other related clinical trial fees, such as for investigator grants, patient screening, laboratory work, clinical trial material management and statistical compilation and analyses; ● costs related to acquiring and manufacturing clinical trial materials; ● costs related to compliance with regulatory requirements; and ● payments related to licensed products and technologies. Costs for certain development activities are recognized based on an evaluation of the progress to completion of specific tasks using information and data provided to us by our vendors and clinical sites. Non-refundable advance payments for goods or services to be received in future periods for use in research and development activities are deferred and capitalized. The capitalized amounts are then expensed as the related goods are delivered or when the services are performed.
Stock-Based Compensation	Stock-Based Compensation The Company recognizes compensation expense for all stock-based awards based on the grant-date estimated fair values, which the Company determines using the Black Scholes Merton option pricing model, on a straight-line basis over the requisite service period for the award. The Company accounts for forfeitures as they occur. The Black Scholes Merton option pricing model incorporates various highly sensitive assumptions, including the fair value of our common stock, expected volatility, expected term and risk-free interest rates. The weighted average expected life of options was calculated using the simplified method as prescribed by the SEC’s Staff Accounting Bulletin, Topic 14 (“SAB Topic 14”). This decision was based on the lack of relevant historical data due to our limited historical experience. In addition, due to our limited historical data, the estimated volatility also reflects the application of SAB Topic 14, incorporating the historical volatility of comparable companies whose stock prices are publicly available. The risk-free interest rate for the periods within the expected term of the option is based on the U.S. Treasury yield in effect at the time of grant. The dividend yield was zero, as we have never declared or paid dividends and have no plans to do so in the foreseeable future.
Modification of Warrants	Modification of Warrants A change in any of the terms or conditions of warrants is accounted for as a modification. For a warrant modification accounted for under ASC 815, the effect of a modification shall be measured as the difference between the fair value of the modified warrant over the fair value of the original warrant immediately before its terms are modified, measured based on the fair value of the shares and other pertinent factors at the modification date. The accounting for incremental fair value of warrants is based on the specific facts and circumstances related to the modification. When a modification is directly attributable to equity offerings, the incremental change in fair value of the warrants are accounted for as equity issuance costs.
Income Taxes	Income Taxes The Company accounts for income taxes under the liability method. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts expected to be realized. The Company assesses all material positions taken in any income tax return, including all significant uncertain positions, in all tax years that are still subject to assessment or challenge by the relevant taxing authorities. Assessing an uncertain tax position begins with the initial determination of the position’s sustainability and is measured at the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. At each balance sheet date, unresolved uncertain tax positions must be reassessed, and the Company will determine whether (i) the factors underlying the sustainability assertion have changed and (ii) the amount of the recognized benefit is still appropriate. The recognition and measurement of tax benefits requires significant judgment. Judgments concerning the recognition and measurement of a tax benefit might change as new information becomes available. The Company’s policy is to recognize interest or penalties related to income tax matters in income tax expense. Fair Value Option ASC 825-10, Financial Instruments, provides FVO election that allows companies an irrevocable election to use fair value as the initial and subsequent accounting measurement attribute for certain financial assets and liabilities. ASC 825-10 permits entities to elect to measure eligible financial assets and liabilities at fair value on an ongoing basis. Unrealized gains and losses on items for which the FVO has been elected are reported in earnings. The decision to elect the FVO is determined on an instrument-by-instrument basis, must be applied to an entire instrument and is irrevocable once elected. Assets and liabilities measured at fair value pursuant to ASC 825-10 are required to be reported separately from those instruments measured using another accounting method.
Comprehensive Loss	Comprehensive Loss The Company recognized a gain of $ 5,051,000
Loss Per Share	Loss Per Share Basic loss per share is calculated by dividing net loss for the period by the weighted-average number of common shares outstanding during the period, without consideration for potentially dilutive securities. Diluted net loss per share is computed by dividing the net loss by the weighted-average number of common shares and potentially dilutive securities outstanding for the period. There have been no 124,789 634,600 986,000 3.1 For the years ended December 31, 2022 and 2021 there is no difference in the number of shares used to compute basic and diluted net loss per share due to the Company’s net loss position. The following tables presents the computation of the basic and diluted net loss per share (in thousands, except share and per share data): Schedule of Computation of The Basic And Diluted Net Loss Per Share 2022 2021 Year Ended December 31, 2022 2021 Numerator: Net loss available to common stockholders $ (30,371 ) $ (46,320 ) Denominator: Weighted-average common shares outstanding used in computing net loss per share available to common stockholders, basic and diluted 18,777,335 12,291,600 Basic and diluted net loss per share $ (1.62 ) $ (3.77 ) The following potentially dilutive securities were excluded from the computation of diluted net loss per share for the periods presented because including them would have been antidilutive: Schedule of Potentially Dilutive Securities Were Excluded From The Computation of Diluted Net Loss Per Share 2022 2021 Year Ended December 31, 2022 2021 Stock options to purchase common stock 2,111,379 1,905,459 Common stock warrants 13,786,404 3,592,905 Restricted stock units 376,165 — Potentially dilutive securities excluded from computation of diluted net loss per share 16,273,948 5,498,364
JOBS Act Accounting Election	JOBS Act Accounting Election The JOBS Act permits an “emerging growth company” such as us to take advantage of an extended transition period to comply with new or revised accounting standards applicable to public companies. We are choosing to take advantage of this provision and, as a result, we will adopt the extended transition period available under the JOBS Act until the earlier of the date we (i) are no longer an emerging growth company or (ii) affirmatively and irrevocably opt out of the extended transition period provided under the JOBS Act.
Recently Issued Accounting Pronouncements not yet adopted as of December 31, 2022	Recently Issued Accounting Pronouncements not yet adopted as of December 31, 2022 Accounting Standards Update (“ASU”) 2016-13 ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments There were no other significant updates to the recently issued accounting standards other than as disclosed herewith for the year ended December 31, 2022. Although there are several other new accounting pronouncements issued or proposed by the FASB, the Company does not believe any of those accounting pronouncements have had or will have a material impact on its financial position or operating results. Recently Adopted Accounting Pronouncements ASU 2016-02 - Accounting for Lease Obligation (“ASU 2016-02”) In February 2016, the Financial Accounting Standards Board (FASB) issued ASU No. 2016-02, Leases (Topic 842). This guidance requires lessees to recognize leases on the balance sheet and disclose key information about leasing arrangements. ASU 2016-02 establishes a right-of-use model (ROU) that requires a lessee to recognize an ROU asset and lease liability on the balance sheet for all leases with a term longer than 12 months. The Company adopted this standard effective January 1, 2022, as required, retrospectively through a cumulative effect adjustment. The new standard provides a number of optional practical expedients in transition. The Company elected the “package of practical expedients,” which permits the Company not to reassess, under ASU 2016-02, prior conclusions about lease identification, lease classification and initial direct costs. The new standard also provides practical expedients for an entity’s ongoing accounting. The Company elected to utilize the short-term lease recognition exemption for all leases that qualify. This means, for those short-term leases that qualify, the Company will not recognize ROU assets or lease liabilities. The Company also elected to separate lease and non-lease components for facility leases. Adoption of this guidance resulted in the recognition of lease liabilities of $ 2.3 1.9 ASU 2020-06 - Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”) In August 2020, the FASB issued ASU 2020-06, which simplifies the guidance on the issuer’s accounting for convertible debt instruments by removing the separation models for (1) convertible debt with a cash conversion feature and (2) convertible instruments with a beneficial conversion feature. As a result, entities will not separately present in equity an embedded conversion feature in such debt and will account for a convertible debt instrument wholly as debt, unless certain other conditions are met. The elimination of these models will reduce reported interest expense and increase reported net income for entities that have issued a convertible instrument that is within the scope of ASU 2020-06. Also, ASU 2020-06 requires the application of the if-converted method for calculating diluted earnings per share and treasury stock method will be no longer available. ASU 2020-06 is effective for smaller reporting companies for fiscal years beginning after December 15, 2023 including interim periods within those fiscal years. Early adoption is permitted no earlier than fiscal years beginning after December 15, 2020. Adoption of ASU 2020-06 as of January 1, 2022 did not have an impact on the Company’s consolidated financial statements and disclosures. Accounting Standards Update 2019-12 In December 2019, the FASB issued ASU 2019-12, “ Simplifying the Accounting for Income Taxes (ASC 740)

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Schedule of Cash, Cash Equivalents And Restricted Cash	The following table provides a reconciliation of cash, cash equivalents and restricted cash within the consolidated balance sheets which, in aggregate, represent the amount reported in the consolidated statements of cash flows (in thousands): Schedule of Cash, Cash Equivalents And Restricted Cash 2022 2021 December 31, 2022 2021 Cash and cash equivalents $ 4,876 $ 18,098 Restricted cash - current 183 1,388 Restricted cash - long-term 500 500 Total cash, cash equivalents and restricted cash $ 5,559 $ 19,986
Schedule of Computation of The Basic And Diluted Net Loss Per Share	Schedule of Computation of The Basic And Diluted Net Loss Per Share 2022 2021 Year Ended December 31, 2022 2021 Numerator: Net loss available to common stockholders $ (30,371 ) $ (46,320 ) Denominator: Weighted-average common shares outstanding used in computing net loss per share available to common stockholders, basic and diluted 18,777,335 12,291,600 Basic and diluted net loss per share $ (1.62 ) $ (3.77 )
Schedule of Potentially Dilutive Securities Were Excluded From The Computation of Diluted Net Loss Per Share	The following potentially dilutive securities were excluded from the computation of diluted net loss per share for the periods presented because including them would have been antidilutive: Schedule of Potentially Dilutive Securities Were Excluded From The Computation of Diluted Net Loss Per Share 2022 2021 Year Ended December 31, 2022 2021 Stock options to purchase common stock 2,111,379 1,905,459 Common stock warrants 13,786,404 3,592,905 Restricted stock units 376,165 — Potentially dilutive securities excluded from computation of diluted net loss per share 16,273,948 5,498,364

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of Fair Value on Recurring Basis	The following tables set forth the fair value of the Company’s consolidated financial instruments that were measured at fair value on a recurring basis as of December 31, 2022 and 2021 (in thousands): Schedule of Fair Value on Recurring Basis December 31, 2022 Liabilities measured at fair value on a recurring basis Level 1 Level 2 Level 3 Total Streeterville notes payable — — 3,781 3,781 Total liabilities measured at fair value — — 3,781 3,781 December 31, 2021 Level 1 Level 2 Level 3 Total Streeterville notes payable — — 5,282 5,282 Total liabilities measured at fair value — — 5,282 5,282
Schedule of Estimated Fair Value	The change in the estimated fair value of the Level 3 liability is summarized below: Schedule of Estimated Fair Value Year ended December 31, 2022 Streeterville Notes Payable Beginning fair value of Level 3 liability 5,282 Borrowings on notes payable 5,000 Reayments (1,800 ) Change in fair value 850 Gain on valuation (500 ) Change in instrument specific credit risk (5,051 ) Ending fair value of Level 3 liability 3,781
Schedule of Fair Value Measurement	The following table summarizes the quantitative information about the significant unobservable inputs used in Level 3 fair value measurement: Schedule of Fair Value Measurement Range of Inputs (risk free rate) Unobservable Inputs 2022 2021 Risk free rate 2.1 4.7 0.6 0.7 Option adjusted spread 10.0 10.0 11.0 15.0 Illiquidity discount 2.5 2.5 2.75 3.75 Concluded discount rate 4.75 8.5 3.0 3.25

Balance Sheet Components (Table

Balance Sheet Components (Tables)	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Property and Equipment, Net	Property and equipment, net consist of the following (in thousands): Schedule of Property and Equipment, Net December 31, December 31, 2022 2021 Lab equipment $ 2,246 $ 2,390 Computer equipment and software — 25 Leasehold improvements 527 527 Total property and equipment $ 2,773 $ 2,942 Less: Accumulated depreciation and amortization (2,043 ) (1,585 ) Property and equipment, net $ 730 $ 1,357
Schedule of Intangible Assets, Net	Intangible assets, net consist of the following (in thousands): Schedule of Intangible Assets, Net December 31, December 31, 2022 2021 Licenses $ 81 $ 81 Less: Accumulated amortization (64 ) (59 ) Intangible assets, net $ 17 $ 22
Schedule of Estimated Acquired Intangible Amortization Expense	The estimated acquired intangible amortization expense for the next five fiscal years is as follows (in thousands): Schedule of Estimated Acquired Intangible Amortization Expense Year ending December 31, 2023 5 2024 5 2025 5 2026 1 Thereafter 1 Total $ 17
Schedule of Accrued Liabilities	Accrued liabilities consist of the following (in thousands): Schedule of Accrued Liabilities December 31, December 31, 2022 2021 Research and development services $ 9,000 $ 5,939 Payroll related expenses 456 416 Professional services and other 108 109 Accrued liabilities $ 9,564 $ 6,464

Warrants (Tables)

Warrants (Tables)	12 Months Ended
	Dec. 31, 2022
Warrants
Schedule of Warrants Valuation Model Assumptions	Schedule of Warrants Valuation Model Assumptions Original terms at October 5, 2022 Modified terms at October 5, 2022 Term (years) 7.0 7.0 Exercise price $ 5.00 $ 2.00 Risk-free rate 3.96 3.96 Volatility 105.5 105.5 Dividend yield - - Remaining contractual term 5.84 5.84 Number of 2021 Warrants 2,473,778 2,473,778 Value (per warrant) $ 0.716 $ 0.843
Schedule of Fair Value of Warrants Based upon Valuation Assumptions	Schedule of Fair Value of Warrants Based upon Valuation Assumptions 2021 Warrants 2022 Warrants Term (years) 7 5.5 Exercise price $ 5.00 $ 1.11 Risk-free rate 0.96 % 3.96 % Volatility 97.0 % 105.5 Dividend yield 0.0 % 0.0 %
Schedule of Fair Value of Warrants to Stockholders’ Equity Consolidated Balance Sheets	Schedule of Fair Value of Warrants to Stockholders’ Equity Consolidated Balance Sheets (in thousands) 2021 2022 Securities purchase agreement $ 4,400 $ 1,100 Pre-Funded Warrants $ 12,200 $ 3,300 Warrants $ 6,000 $ 3,500 Total $ 22,600 $ 7,900
Schedule of Shares Issuable Under Warrants Outstanding	Schedule of Shares Issuable Under Warrants Outstanding Warrant shares outstanding Outstanding at December 31, 2021 3,592,905 Issued 12,614,416 Exercised (2,363,208 ) Cancelled (57,709 ) Outstanding at December 31, 2022 13,786,404 Exercisable at December 31, 2022 6,579,196

Common Stock (Tables)

Common Stock (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Schedule of Common Stock Reserved for Future Issuance	As of December 31, 2022, the Company had reserved the following common stock for future issuance: Schedule of Common Stock Reserved for Future Issuance Shares reserved for exercise of outstanding warrants to purchase common stock 13,786,404 Shares reserved for exercise of outstanding options to purchase common stock 2,111,379 Shares reserved for restricted stock units 376,165 Shares reserved for issuance of future options 396,014 Total 16,669,962

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Share-based Compensation, Stock Options, Activity	Stock option activity for the year ended December 31, 2022 is represented in the following table: Share-based Compensation, Stock Options, Activity Options/RSUs Outstanding Weighted- Shares Available Number of Average Exercise for Grant Shares Price Options Balances at December 31, 2021 228,099 1,905,459 $ 8.47 Options authorized 750,000 — $ — Options granted (388,569 ) 388,569 $ 1.31 RSUs granted (376,165 ) 376,165 — Options cancelled 182,649 (182,649 ) $ 6.30 Balances at December 31, 2022 396,014 2,487,544 $ 7.36
Schedule of Status of Options	Schedule of Status of Options Weighted- Weighted- Average Aggregate Number of Average Contractual Intrinsic Options Exercise Price Term (Years) Value (in thousands) Options outstanding 2,111,379 $ 7.36 6.55 $ 33 Options vested and exercisable 1,627,309 $ 8.59 5.88 $ 13
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions Years Ended December 31, 2022 2021 Expected term (in years) 6.00 6.00 Expected volatility 99 % 99 100 % Risk-free interest rate 1.72 3.76 % 0.8 1.17 % Dividend yield 0 % 0 %
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs	The following table presents stock-based compensation expense related to stock options (in thousands): Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs 2022 2021 Years Ended December 31, 2022 2021 Research and development $ 547 $ 687 General and administrative 932 1,564 Total $ 1,479 $ 2,251

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation between the statutory U.S. federal rate and the Company’s effective tax rate is as follows (in thousands): Schedule of Effective Income Tax Rate Reconciliation 2022 2021 Year Ended December 31, 2022 2021 Federal income tax at statutory rate $ (6,377 ) $ (8,860 ) State income tax, net of federal benefit (435 ) (759 ) Foreign tax differential 1,621 1,345 State Rate change 43 (346 ) Permanent differences 639 66 Tax credits generated in current year (1,393 ) (894 ) FIN 48 reserve 348 224 Other 7 28 Valuation allowance change 5,547 9,196 Income tax expense (benefit) $ — —
Significant Components of Deferred Tax Assets	Significant Components of Deferred Tax Assets 2022 2021 Year Ended December 31, 2022 2021 Net operating loss carryforwards $ 23,423 $ 22,603 Accruals and reserves 1,309 175 Stock based compensations 1,674 1,607 Research and development credits 3,737 2,692 Lease liability 419 — ROU assets (324 ) — Deferred revenue 1,484 1,454 Depreciation and amortization 2,356 — Total 34,078 28,531 Valuation allowance change (34,078 ) (28,531 ) Net deferred tax assets (liabilities) $ — $ —
Schedule of Reconciliation of Beginning and Ending Amount of Company's Liability for Uncertain Tax Positions	A reconciliation of the beginning and ending amount of the Company’s liability for uncertain tax positions (in thousands) is as follows: Schedule of Reconciliation of Beginning and Ending Amount of Company's Liability for Uncertain Tax Positions 2022 2021 December 31, 2022 2021 Balance at the beginning of the year $ 940 $ 705 Increase/(decrease) based on current year tax positions 364 235 Increase/(decrease) for prior year tax positions (7 ) — Balance at the end of the year $ 1,297 $ 940

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Schedule of Operating Lease Assets And Liabilities	Schedule of Operating Lease Assets And Liabilities ROU assets, net $ 1,417 Current portion of lease liabilities (included in current liabilities) 538 Lease liabilities, less current portion 1,292 Total lease liabilities $ 1,830
Schedule of Future Minimum Rental Payments for Operating Leases	The future minimum lease payments for the new facility as of December 31, 2022 are as follows (in thousands): Schedule of Future Minimum Rental Payments for Operating Leases Period ending: Year ending December 31, 2023 $ 628 Year ending December 31, 2024 646 Year ending December 31, 2025 666 Thereafter 57 Future minimum lease payments 1,997 Interest remaining (167 ) Total $ 1,830

Restatement (unaudited) (Tables

Restatement (unaudited) (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Changes and Error Corrections [Abstract]
Schedule of Effects of the Restatement	Schedule of Effects of the Restatement As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated September 30, 2022 June 30, 2022 March 31, 2022 As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated Assets Current assets: Cash and cash equivalents $ 1,886 1,886 $ 6,317 6,317 $ 12,475 12,475 Restricted cash 747 747 1,136 1,136 1,267 1,267 Accounts receivable - 1,000 1,000 - - Other receivables 248 248 589 589 395 395 Contract costs 1,986 1,986 1,979 1,979 3,223 3,223 Prepaid asset 3,768 3,768 1,892 1,892 2,409 2,409 Total current assets 8,635 - 8,635 12,913 - 12,913 19,769 - 19,769 Property and equipment, net 974 974 1,097 1,097 1,249 1,249 Right-of-use assets, net 1,532 1,532 1,647 1,647 1,762 1,762 Intangible assets, net 18 18 19 19 21 21 Restricted cash, non-current 500 500 500 500 500 500 Contract costs, non-current 78 78 84 84 90 90 Other assets 383 383 426 426 426 426 Total assets $ 12,120 - 12,120 $ 16,686 - 16,686 $ 23,817 - 23,817 Liabilities and Stockholders’ Deficit Current liabilities: Accounts payable $ 4,230 4,230 $ 2,555 2,555 $ 3,030 3,030 Accrued liabilities 8,494 8,494 7,527 7,527 6,381 6,381 Lease liabilities 526 526 514 514 490 490 Deferred revenue 20,386 20,386 20,726 20,726 20,959 20,959 Note payable 831 831 - - 139 139 Note payable (at fair value) 7,795 (362 ) 7,433 - 7,288 7,288 - 5,030 5,030 Other liabilities 15 15 15 15 15 15 Total current liabilities 42,277 (362 ) 41,915 31,337 7,288 38,625 31,014 5,030 36,044 Deferred revenue, non-current 737 737 796 796 854 854 Lease liabilities, non-current - 1,565 1,565 1,710 1,710 Notes payable, non-current (at fair value) 1,430 (2,598 ) (1,168 ) 10,921 (9,909 ) 1,012 10,648 (5,798 ) 4,850 Other liabilities 3,499 3,499 - - - Total liabilities 47,943 (2,960 ) 44,983 44,619 (2,621 ) 41,998 44,226 (768 ) 43,458 Commitments and contingencies (Note 13) Stockholders’ deficit: Preferred stock (par value $ 0.0001 ; 60,000,000 shares authorized; zero shares issued and outstanding as of September 30, 2022 and December 31, 2021) - - - - - - Common stock (par value $ 0.0001 ; 100,000,000 shares authorized; 17,701,592 shares issued and outstanding as of September 30, 2022 and December 31, 2021) 2 2 2 2 2 2 Additional paid-in capital 153,454 153,454 153,105 153,105 152,650 152,650 Other comprehensive income (104 ) (104 ) 1,760 1,760 - 84 84 Accumulated deficit (189,279 ) 3,064 (186,215 ) (181,040 ) 861 (180,179 ) (173,061 ) 684 (172,377 ) Total stockholders’ deficit (35,823 ) 2,960 (32,863 ) (27,933 ) 2,621 (25,312 ) (20,409 ) 768 (19,641 ) Total liabilities and stockholder’s deficit $ 12,120 - 12,120 $ 16,686 - 16,686 $ 23,817 - 23,817 The following tables set forth the effects of the restatement on the affected line items within the Company’s previously reported Condensed Consolidated Statements of Operations and Comprehensive Loss for the quarterly periods ended September 30, 2022, June 30, 2022, and March 31, 2022 (dollars in thousands): As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated Three Months Ended Three Months Ended Three Months Ended As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated Revenue: Grant Revenue $ 399 - 399 $ 292 - 292 $ 1,187 - 1,187 Operating expenses: - Research and Development 6,118 - 6,118 6,348 - 6,348 6,450 - 6,450 General and administrative 1,693 - 1,693 1,681 - 1,681 2,161 - 2,161 Total operating expenses 7,811 - 7,811 8,029 - 8,029 8,611 - 8,611 Loss from operations (7,412 ) - (7,412 ) (7,737 ) - (7,737 ) (7,424 ) - (7,424 ) Other income (expense): Interest income (expense), net (27 ) 868 841 8 273 281 (248 ) (134 ) (382 ) Other income, net 23 - 23 23 - 23 22 - 22 Gain on valuation of note payable - - - - - - - 250 250 Change in fair value of note payable (823 ) 2,195 1,372 (273 ) 588 315 (116 ) 68 (48 ) Net loss $ (8,239 ) 3,063 (5,176 ) $ (7,979 ) 861 (7,118 ) $ (7,766 ) 184 (7,582 ) Other comprehensive (loss) income - (104 ) (104 ) - 1,760 1,760 - 84 84 Total comprehensive loss (8,239 ) 2,959 (5,280 ) (7,979 ) 2,621 (5,358 ) (7,766 ) 268 (7,498 ) Weighted-average common shares outstanding used in computing net loss per share available to common stockholders, basic and diluted 17,701,592 17,701,592 17,701,592 17,701,592 17,701,592 17,701,592 17,701,592 17,701,592 17,701,592 Net loss per share to common stockholders, basic and diluted $ (0.47 ) 0.17 (0.30 ) $ (0.45 ) 0.15 (0.30 ) $ (0.44 ) 0.02 (0.42 ) The following tables set forth the effects of the Restatement on the affected line items within the Company’s previously reported unaudited Condensed Consolidated Statements of Operations and Comprehensive Loss for the year-to-date periods ended September 30, 2022, June 30, 2022, and March 31, 2022 (dollars in thousands): As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated Nine Months Ended Six Months Ended Three Months Ended As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated As Previously Reported Adjusted Balance As Restated Revenue: Grant Revenue $ 1,878 - 1,878 $ 1,479 - 1,479 $ 1,187 - 1,187 Operating expenses: - - - Research and Development 18,916 - 18,916 12,798 - 12,798 6,450 - 6,450 General and administrative 5,535 - 5,535 3,842 - 3,842 2,161 - 2,161 Total operating expenses 24,451 - 24,451 16,640 - 16,640 8,611 - 8,611 Loss from operations (22,573 ) - (22,573 ) (15,161 ) - (15,161 ) (7,424 ) - (7,424 ) Other income (expense): Interest income (expense), net (267 ) 1,007 740 (240 ) 139 (101 ) (248 ) (134 ) (382 ) Other income, net 68 - 68 45 - 45 22 - 22 Gain on valuation of notes payable - 250 250 250 250 - 250 250 Change in fair value of notes payable (1,212 ) 2,851 1,639 (389 ) 656 267 (116 ) 68 (48 ) Net loss $ (23,984 ) 4,108 (19,876 ) $ (15,745 ) 1,045 (14,700 ) $ (7,766 ) 184 (7,582 ) Other comprehensive income - 1,740 1,740 - 1,844 1,844 - 84 84 Total comprehensive loss (23,984 ) 5,848 (18,136 ) (15,745 ) 2,889 (12,856 ) (7,766 ) 268 (7,498 ) Weighted-average common shares outstanding used in computing net loss per share available to common stockholders, basic and diluted 17,701,592 17,701,592 17,701,592 17,701,592 17,701,592 17,701,592 17,701,592 17,701,592 17,701,592 Net loss per share to common stockholders, basic and diluted $ (1.35 ) 0.33 (1.02 ) $ (0.89 ) 0.16 (0.73 ) $ (0.44 ) 0.02 (0.42 )

Description of Business and B_2

Description of Business and Basis of Presentation (Details Narrative) $ in Thousands	1 Months Ended	12 Months Ended
	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($) Segment Subsidiary	Apr. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Subsequent Event [Line Items]
Wholly owned subsidiaries | Subsidiary		2
Operating segments | Segment		1
Reporting segments | Segment		1
Cash and cash equivalents		$ 4,876		$ 1,886	$ 6,317	$ 12,475	$ 18,098
Subsequent Event [Member]
Subsequent Event [Line Items]
Proceeds from issuance or sale of equity	$ 2,100
Cash and cash equivalents			$ 1,500

Schedule of Cash, Cash Equivale

Schedule of Cash, Cash Equivalents And Restricted Cash (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Cash and cash equivalents	$ 4,876	$ 1,886	$ 6,317	$ 12,475	$ 18,098
Restricted cash - current	183	747	1,136	1,267	1,388
Restricted cash - long-term	500	$ 500	$ 500	$ 500	500
Total cash, cash equivalents and restricted cash	$ 5,559				$ 19,986	$ 8,732

Schedule of Computation of The

Schedule of Computation of The Basic And Diluted Net Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Net loss available to common stockholders						$ (30,371)	$ (46,320)
Weighted-average common shares outstanding used in computing net loss per share available to common stockholders, basic and diluted	17,701,592	17,701,592	17,701,592	17,701,592	17,701,592	18,777,335	12,291,600
Basic and diluted net loss per share	$ (0.30)	$ (0.30)	$ (0.42)	$ (0.73)	$ (1.02)	$ (1.62)	$ (3.77)

Schedule of Potentially Dilutiv

Schedule of Potentially Dilutive Securities Were Excluded From The Computation of Diluted Net Loss Per Share (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Potentially dilutive securities excluded from computation of diluted net loss per share	16,273,948	5,498,364
Common Stock [Member] | Restricted Stock Units (RSUs) [Member]
Potentially dilutive securities excluded from computation of diluted net loss per share	376,165
Common Stock [Member] | Share-Based Payment Arrangement, Option [Member]
Potentially dilutive securities excluded from computation of diluted net loss per share	2,111,379	1,905,459
Common Stock [Member] | Warrant [Member]
Potentially dilutive securities excluded from computation of diluted net loss per share	13,786,404	3,592,905

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	Aug. 31, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Jan. 01, 2022
Product Information [Line Items]
Accounts receivable			$ 1,000,000
Allowance for doubtful accounts			$ 0	0
Incremental borrowing rate			6%
Impairment of long-lived assets			$ 227,000
Capitalized contract assets			2,100,000	2,100,000
Capitalized contract cost, amortization			0	0
Impairments			0	$ 0
Notes payable			$ 5,051,000
Deemed dividends	634,600	124,789	0
Recognition of lease liabilities					$ 2,300,000
Recognition of lease assets					$ 1,900,000
Common Stock [Member]
Product Information [Line Items]
Deemed dividends				759,389
Fair value of dividend shares issued to common stockholders			$ 986,000	$ 3,100,000
Minimum [Member]
Product Information [Line Items]
Estimated useful life			3 years
Maximum [Member]
Product Information [Line Items]
Estimated useful life			5 years
Customer One [Member]
Product Information [Line Items]
Accounts receivable			$ 1,000,000
Customer One [Member] | Revenue from Contract with Customer Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percentage			16%	34%
Customer Two [Member] | Revenue from Contract with Customer Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percentage			39%	36%
Customer Three [Member] | Revenue from Contract with Customer Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percentage			45%	30%
Customer [Member] | Revenue from Contract with Customer Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percentage			100%	100%

Schedule of Fair Value on Recur

Schedule of Fair Value on Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable, fair value disclosure	$ 3,781	$ 5,282
Total liabilities measured at fair value	3,781	5,282
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable, fair value disclosure
Total liabilities measured at fair value
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable, fair value disclosure
Total liabilities measured at fair value
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable, fair value disclosure	3,781	5,282
Total liabilities measured at fair value	$ 3,781	$ 5,282

Schedule of Estimated Fair Valu

Schedule of Estimated Fair Value (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Fair Value Disclosures [Abstract]
Beginning fair value of Level 3 liability	$ 5,282
Borrowings on notes payable	5,000
Reayments	(1,800)
Change in fair value	850
Gain on valuation	(500)
Change in instrument specific credit risk	(5,051)
Ending fair value of Level 3 liability	$ 3,781

Schedule of Fair Value Measurem

Schedule of Fair Value Measurement (Details)	Dec. 31, 2022	Dec. 31, 2021
Risk Free Rate [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Concluded discount rate	0.021	0.006
Risk Free Rate [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Concluded discount rate	0.047	0.007
Option Adjusted Spread [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Concluded discount rate	0.100	0.110
Option Adjusted Spread [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Concluded discount rate	0.100	0.150
Illiquidity Discount [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Concluded discount rate	0.025	0.0275
Illiquidity Discount [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Concluded discount rate	0.025	0.0375
Concluded Discount Rate [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Concluded discount rate	0.0475	0.030
Concluded Discount Rate [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Concluded discount rate	0.085	0.0325

Fair Value Measurements (Detail

Fair Value Measurements (Details Narrative) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Notes Payable, Fair Value Disclosure	$ 3,781	$ 5,282

Schedule of Property and Equipm

Schedule of Property and Equipment, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 2,773				$ 2,942
Less: Accumulated depreciation and amortization	(2,043)				(1,585)
Property and equipment, net	730	$ 974	$ 1,097	$ 1,249	1,357
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	2,246				2,390
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment					25
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 527				$ 527

Schedule of Intangible Assets,

Schedule of Intangible Assets, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Licenses	$ 81				$ 81
Less: Accumulated amortization	(64)				(59)
Intangible assets, net	$ 17	$ 18	$ 19	$ 21	$ 22

Schedule of Estimated Acquired

Schedule of Estimated Acquired Intangible Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
2023	$ 5
2024	5
2025	5
2026	1
Thereafter	1
Intangible assets, net	$ 17	$ 18	$ 19	$ 21	$ 22

Schedule of Accrued Liabilities

Schedule of Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Research and development services	$ 9,000				$ 5,939
Payroll related expenses	456				416
Professional services and other	108				109
Accrued liabilities	$ 9,564	$ 8,494	$ 7,527	$ 6,381	$ 6,464

Balance Sheet Components (Detai

Balance Sheet Components (Details Narrative) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Jul. 31, 2021
Depreciation and amortization expense						$ 482,000	$ 430,000
Amortization expense						5,000	5,000
Research and development expense	$ 6,118,000	$ 6,348,000	$ 6,450,000	$ 12,798,000	$ 18,916,000	$ 25,923,000	36,936,000
Medimmune Customer [Member] | Minimum [Member]
Percentage for royalty payments based on net sales volume						12.50%
Medimmune Customer [Member] | Maximum [Member]
Percentage for royalty payments based on net sales volume						15%
Medimmune Limited [Member] | Medimmune License Agreement [Member]
Issuance of common stock, shares						884,956
Contractual liability								$ 5,000,000
Research and development expense							6,500,000
Medimmune Limited [Member] | Medimmune License Agreement [Member] | Sales [Member]
Total aggregate milestone payments						$ 85,000,000
Medimmune Limited [Member] | Medimmune License Agreement [Member] | Research and Development Expense [Member]
Total aggregate milestone payments						0
Medimmune Limited [Member] | Medimmune License Agreement [Member] | One Licensed Product [Member]
Total aggregate milestone payments						30,000,000
Medimmune Limited [Member] | Medimmune License Agreement [Member] | Other Liabilities [Member]
Minimum research funding agreed to provide						5,000,000	5,000,000
University of Chicago Licensing Agreement [Member]
Maximum contingent milestone payments						712,500
Milestone payments accrued						0	$ 75,000
Broad Institute of Mit and Harvard [Member]
Issue fee						$ 25,000
Royalty expense as a percentage of service income						7%
Percentage of end product net sales						0.50%
Broad Institute of Mit and Harvard [Member] | 2022 [Member]
Annual license maintenance fee						$ 50,000
Broad Institute of Mit and Harvard [Member] | 2023 [Member]
Annual license maintenance fee						$ 100,000

Equity Method Investment (Detai

Equity Method Investment (Details Narrative) - Joint Venture Agreement [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Aug. 06, 2018	Feb. 11, 2018
Shenzhen Hepalink Pharmaceutical Group Co., Ltd. [Member]
Schedule of Equity Method Investments [Line Items]
Percentage of ownership interest			51%	49%
Equity method investment, minimum future investment obligation			$ 10,800,000
Shenzhen Hepalink Pharmaceutical Group Co., Ltd. [Member]
Schedule of Equity Method Investments [Line Items]
Minimum research funding agreed to provide			7,200,000	$ 1,000,000
Equity method investment	$ 0	$ 0	$ 1,000,000
Carryover basis of license contributed	0
Losses from operations	$ 0	$ 0

Development and License Agree_2

Development and License Agreements (Details Narrative) - USD ($)		1 Months Ended					3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Oct. 15, 2021	Dec. 31, 2021	Mar. 31, 2021	Jul. 31, 2019	Nov. 30, 2018	Dec. 31, 2016	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2019	Jun. 30, 2020	Mar. 31, 2019
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Revenue							$ 399,000	$ 292,000	$ 1,187,000	$ 1,479,000	$ 1,878,000	$ 3,091,000	$ 1,535,000
Research and development option							6,118,000	6,348,000	6,450,000	12,798,000	18,916,000	25,923,000	36,936,000
Deferred revenue, non-current		$ 913,000					737,000	796,000	854,000	796,000	737,000	737,000	913,000
Capitalized contract cost, current		1,967,000					1,986,000	1,979,000	3,223,000	1,979,000	1,986,000	1,986,000	1,967,000
Capitalized contract cost, noncurrent		96,000					78,000	84,000	90,000	84,000	78,000	78,000	96,000
Deferred revenue		20,838,000					$ 20,386,000	$ 20,726,000	$ 20,959,000	$ 20,726,000	$ 20,386,000	20,173,000	20,838,000
Cystic Fibrosis Foundation Development Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Amount of award					$ 7,500,000	$ 2,900,000						7,600,000
Award, upfront payment received						$ 200,000
Additional amount of award					$ 150,000
Revenue												1,400,000	524,000
Deferred revenue, current												1,074,000
Cystic Fibrosis Foundation Development Agreement [Member] | Several Development Based Milestones [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Probable transaction price performance obligations																$ 1,700,000
Cystic Fibrosis Foundation Development Agreement [Member] | One Development Based Milestone in Progress [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Amount of probable variable consideration																$ 1,000,000
Amount of achieved consideration															$ 1,000,000
Cystic Fibrosis Foundation Development Agreement [Member] | Four Develpoment Based Milestones [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Amount of variable consideration												3,800,000
Amount of total variable consideration												3,900,000
Cystic Fibrosis Foundation Development Agreement [Member] | One Develpoment Based Milestones [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Amount of variable consideration												1,000,000
Cystic Fibrosis Foundation Development Agreement [Member] | Three Develpoment Based Milestones [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Amount of variable consideration												3,000,000
Grants Foundation Grant Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Deferred revenue, current		1,387,000										200,000	1,387,000
Revenue recognized												1,200,000	546,000
Grants Foundation Grant Agreement [Member] | Bill and Melinda Gates Foundation [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Amount of compensation	$ 1,930,000
Upfront payment received	$ 1,930,000
Serum License Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Upfront payment received				$ 5,000,000								15,000,000
Buy back manufacturing rights				$ 5,000,000
Maximum additional payments entitled												42,500,000
Fair value of net proceeds														$ 5,000,000
Fair value of gross proceeds														5,400,000
Issuance costs from equity allocation														$ 441,000
Deferred revenue from equity allocation												4,600,000
Contractual liability												19,600,000
Deferred revenue based on upfront payments												15,000,000
License fees												19,600,000
Deferred revenue based on upfront payments												15,000,000
Deferred revenue												19,600,000
Serum License Agreement [Member] | License and Service [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Deferred revenue												14,500,000
Serum License Agreement [Member] | Development Support Services [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Business development support services												100,000
Serum License Agreement [Member] | Research and Development Option [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Research and development option												900,000
Serum License Agreement [Member] | Manufacturing Rights Option [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Manufacturing rights option												4,100,000
Serum License Agreement [Member] | License [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Deferred revenue		18,600,000										18,900,000	18,600,000
Revenue												0
Deferred revenue, non-current		900,000										700,000	900,000
Capitalized contract costs		2,100,000										2,100,000	2,100,000
Capitalized contract cost, current		2,000,000										2,000,000	2,000,000
Capitalized contract cost, noncurrent		100,000										100,000	100,000
Serum License Agreement [Member] | Maximum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Maximum additional payments entitled												42,500,000
Serum License Agreement [Member] | Restricted Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Restricted common stock issuance				801,820
Private placement, value				$ 10,000,000
Kermode Licensing and Product Discovery Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Revenue recognized												500,000	465,000
Maximum additional payments entitled		250,000
Deferred revenue		$ 285,000											$ 285,000
Gross transaction price												1,000,000
Deferred revenue												100,000
Kermode Licensing and Product Discovery Agreement [Member] | Research and Development Option [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Nonrefundable upfront payment												$ 500,000
Kermode Licensing and Product Discovery Agreement [Member] | License [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Upfront payment received			$ 500,000

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)			12 Months Ended
	Feb. 21, 2022	Nov. 23, 2021	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	May 01, 2020
Short-Term Debt [Line Items]
Percent of prepayment			1.50%
Notes payable current			$ 519,000	$ 696,000	$ 831,000		$ 139,000
Non-current note payable				5,282,000
Notes payable fair value			3,781,000	5,282,000
Loans insurance policy				696,000
Liabilities			38,927,000	39,906,000	$ 44,983,000	$ 41,998,000	$ 43,458,000
Insurance Financing Note Payable [Member]
Short-Term Debt [Line Items]
Notes payable current			500,000
Total premiums, taxes and fees financed			$ 900,000
Annual interest rate			5.129%
Two Notes [Member]
Short-Term Debt [Line Items]
Notes payable current			$ 3,800,000
Non-current note payable			0
Notes payable fair value			3,800,000
Paycheck Protection Program Loan [Member]
Short-Term Debt [Line Items]
Principal amount				715,000				$ 715,000
Gain on extinguishment of PPP Loan				722,000
Accrued interest				$ 7,000
Liabilities			0
Debt Instrument Increase Accrued Interest First Exercise [Member]
Short-Term Debt [Line Items]
Increase in unpaid interest	0.50%	0.50%
Debt Instrument Increase Accrued Interest Second Exercise [Member]
Short-Term Debt [Line Items]
Increase in unpaid interest	1%	1%
Debt Instrument Increase Accrued Interest Third Exercise [Member]
Short-Term Debt [Line Items]
Increase in unpaid interest	1.50%	1.50%
Three Month Anniversary [Member]
Short-Term Debt [Line Items]
Percent of prepayment	105%	105%
Three Month or Before Six Month Anniversary [Member]
Short-Term Debt [Line Items]
Percent of prepayment	107.50%	107.50%
After Six Month Anniversary [Member]
Short-Term Debt [Line Items]
Percent of prepayment	110%	110%
Streeterville Capital Llc [Member] | Note Purchase Agreement [Member]
Short-Term Debt [Line Items]
Principal amount	$ 5,250,000	$ 5,250,000
Original issue discount		$ 250,000
Interest rate		6%
Maturity date	Feb. 21, 2024	Nov. 23, 2023
Maximum monthly redemption amount	$ 450,000		495,000
Debt instrument periodic payment principal			450,000
Prepayment premium (fee)			$ 45,000

Schedule of Warrants Valuation

Schedule of Warrants Valuation Model Assumptions (Details) - $ / shares		12 Months Ended
	Oct. 05, 2022	Dec. 31, 2022	Dec. 31, 2021	Aug. 31, 2021
Term (years)		6 years	6 years
Exercise price of warrants				$ 0.001
Volatility		99%
Dividend yield		0%	0%
Number of 2021 Warrants		13,786,404	3,592,905
Original Terms [Member]
Term (years)	7 years
Exercise price of warrants	$ 5
Risk free rate	3.96%
Volatility	105.50%
Dividend yield
Remaining contractual term	5 years 10 months 2 days
Number of 2021 Warrants	2,473,778
Value per warrant	$ 0.716
Modified Terms [Member]
Term (years)	7 years
Exercise price of warrants	$ 2
Risk free rate	3.96%
Volatility	105.50%
Dividend yield
Remaining contractual term	5 years 10 months 2 days
Number of 2021 Warrants	2,473,778
Value per warrant	$ 0.843

Schedule of Fair Value of Warra

Schedule of Fair Value of Warrants Based upon Valuation Assumptions (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Class of Warrant or Right [Line Items]
Term (years)	6 years	6 years
Volatility	99%
Dividend yield	0%	0%
Twenty Twenty One Warrants [Member]
Class of Warrant or Right [Line Items]
Term (years)		7 years
Exercise price		$ 5
Risk free rate		0.96%
Volatility		97%
Dividend yield		0%
Twenty Twenty Two Warrants [Member]
Class of Warrant or Right [Line Items]
Term (years)	5 years 6 months
Exercise price	$ 1.11
Risk free rate	3.96%
Volatility	105.50%
Dividend yield	0%

Schedule of Fair Value of War_2

Schedule of Fair Value of Warrants to Stockholders’ Equity Consolidated Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Class of Warrant or Right [Line Items]
Total	$ 7,900	$ 22,600
Securities Purchase Agreement [Member]
Class of Warrant or Right [Line Items]
Total	1,100	4,400
Prefunded Warrants [Member]
Class of Warrant or Right [Line Items]
Total	3,300	12,200
Warrant [Member]
Class of Warrant or Right [Line Items]
Total	$ 3,500	$ 6,000

Schedule of Shares Issuable Und

Schedule of Shares Issuable Under Warrants Outstanding (Details)	12 Months Ended
	Dec. 31, 2022 shares
Warrants
Warrants outstanding, beginning balance	3,592,905
Warrants issued	12,614,416
Warrants issued	(2,363,208)
Cancelled	(57,709)
Warrants outstanding, ending balance	13,786,404
Warrants exercisable, ending balance	6,579,196

Warrants (Details Narrative)

Warrants (Details Narrative) - USD ($)			1 Months Ended					12 Months Ended
	Oct. 05, 2022	Oct. 05, 2022	Mar. 31, 2023	Oct. 31, 2022	Dec. 31, 2021	Aug. 31, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Jan. 31, 2023
Exercise price of warrants						$ 0.001
Expected term								6 years	6 years
Expected volatility								99%
Dividend yield								0%	0%
Relative fair value of the warrants issued								$ 7,761,000	$ 29,011,000
Warrants to purchase common stock								16,669,962,000
Subsequent Event [Member]
Balance, shares			6,000,000
Shares Issued, Price Per Share			$ 0.38
Warrants to purchase common stock										3,044,000
Original Terms [Member]
Exercise price of warrants	$ 5	$ 5
Expected term	7 years
Expected volatility	105.50%
Risk-free interest-rate	3.96%
Dividend yield
Value per warrant	$ 0.716	0.716
Modified Terms [Member]
Exercise price of warrants	$ 2	2
Expected term	7 years
Expected volatility	105.50%
Risk-free interest-rate	3.96%
Dividend yield
Value per warrant	$ 0.843	$ 0.843
Warrants [Member]
Equity method investment, ownership percentage						4.99%
Purchaser [Member]
Equity method investment, ownership percentage						9.99%
Maximum [Member]
Expected volatility									100%
Risk-free interest-rate								3.76%	1.17%
Minimum [Member]
Expected volatility									99%
Risk-free interest-rate								1.72%	0.80%
Prefunded Warrants [Member]
Number of shares issuable per warrant					3,647,556				3,647,556
Warrant exercise price					$ 4,000
Prefunded Warrants [Member] | Securities Purchase Agreement [Member]
Balance, shares				1,800,000
Warrant to purchase number of common stock				5,407,208
Exercise price of warrants				$ 1.109
Shares Issued, Price Per Share				$ 1.11
Prefunded Warrants [Member] | Securities Purchase Agreement [Member] | Maximum [Member]
Warrant to purchase number of common stock				7,207,208
Warrant [Member] | Securities Purchase Agreement [Member]
Exercise price of warrants				$ 0.001
Securities Purchase Agreement [Member]
Balance, shares		1,800,000				1,300,000	1,037,405	5,168,732
Warrant to purchase number of common stock	5,407,208	5,407,208
Combined purchase price for each common stock and accompanying warrant						$ 5.053
Combined purchase price for each pre-funded warrant and accompanying warrant						5.052
Difference between combined purchase price for each share of common stock and accompanying warrant to pre-funded warrant and accompanying warrant						$ 0.001
Gross proceeds from issuance of common stock				$ 8,000,000		$ 25,000,000	$ 7,000,000
Proceeds from issuance of common stock, net		$ 8,000,000		$ 7,900,000		22,600,000	$ 6,400,000	$ 5,000,000
Shares Issued, Price Per Share	$ 1.11	$ 1.11						$ 0.94
Securities Purchase Agreement [Member] | Common Stock Shares and the Warrants Shares
Proceeds from issuance of common stock, net						22,600,000
Relative fair value of the common stock shares						4,400,000
Relative fair value of the prefunded warrants						12,200,000
Relative fair value of the warrants issued						$ 6,000,000
Securities Purchase Agreement [Member] | Prefunded Warrants [Member]
Warrant to purchase number of common stock						3,647,556
Combined purchase price for each pre-funded warrant and accompanying warrant						$ 5.052
Exercise price of warrants						$ 0.001
Percentage of ownership on issue of outstanding common stock for warrants						4.99%
Percentage on issue of outstanding common stock for warrants						0.0999
Securities Purchase Agreement [Member] | Warrant [Member]
Warrant to purchase number of common stock						2,473,778
Number of shares issuable per warrant						1
Exercise price of warrants						$ 5
Expiration term of warrants						7 years
Percentage of ownership on issue of outstanding common stock for warrants						4.99%
Percentage on issue of outstanding common stock for warrants						0.0999
Expected term						7 years
Expected volatility						97%
Risk-free interest-rate						96%
Dividend yield						0%
Issuance of warrants	$ 314,170
Securities Purchase Agreement [Member] | Warrant [Member] | Maximum [Member]
Exercise price of warrants	$ 2	2
Securities Purchase Agreement [Member] | Warrant [Member] | Minimum [Member]
Exercise price of warrants	$ 5	$ 5

Schedule of Common Stock Reserv

Schedule of Common Stock Reserved for Future Issuance (Details) shares in Thousands	Dec. 31, 2022 shares
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total common stock for future issuance	16,669,962
Share-Based Payment Arrangement, Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total common stock for future issuance	2,111,379
Restricted Stock Units (RSUs) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total common stock for future issuance	376,165
Future Options [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total common stock for future issuance	396,014
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total common stock for future issuance	13,786,404

Common Stock (Details Narrative

Common Stock (Details Narrative) - USD ($)				1 Months Ended			3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Oct. 05, 2022	Jan. 19, 2022	Jul. 12, 2021	Oct. 31, 2022	Aug. 31, 2021	Mar. 31, 2021	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Subsidiary, Sale of Stock [Line Items]
Common stock, par value												$ 0.0001	$ 0.0001
Unregistered warrant to purchase shares												13,786,404	3,592,905
Dividend shares to its common stock stockholders					634,600	124,789						0
Research and development							$ 6,118,000	$ 6,348,000	$ 6,450,000	$ 12,798,000	$ 18,916,000	$ 25,923,000	$ 36,936,000
Stock Purchase Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Combined purchase price for each common stock and accompanying warrant					$ 5.053
Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Balance, shares												1,800,000	2,337,405
Dividend shares to its common stock stockholders													759,389
Fair value of dividend shares issued to common stockholders												$ 986,000	$ 3,100,000
Securities Purchase Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Balance, shares	1,800,000				1,300,000	1,037,405						5,168,732
Common stock, par value	$ 0.0001					$ 0.0001						$ 0.0001
Shares issued, price per share	$ 1.11											$ 0.94
Warrants granted for services												$ 200,000
Proceeds from issuance of common stock, net	$ 8,000,000			$ 7,900,000	$ 22,600,000	$ 6,400,000						$ 5,000,000
Warrant to purchase number of common stock	5,407,208
Unregistered warrant to purchase shares	7,207,208
Gross proceeds from issuance of common stock				$ 8,000,000	$ 25,000,000	$ 7,000,000
Dividend shares to its common stock stockholders					634,600	124,789
Fair value of dividend shares issued to common stockholders					$ 3,100,000	$ 986,000
Combined purchase price for each common stock and accompanying warrant					$ 5.053
Combined purchase price for each pre-funded warrant and accompanying warrant					5.052
Difference between combined purchase price for each share of common stock and accompanying warrant to pre-funded warrant and accompanying warrant					$ 0.001
Securities Purchase Agreement [Member] | Prefunded Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Warrant to purchase number of common stock					3,647,556
Combined purchase price for each pre-funded warrant and accompanying warrant					$ 5.052
Securities Purchase Agreement [Member] | Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Warrant to purchase number of common stock					2,473,778
Securities Purchase Agreement [Member] | Investors [Member]
Subsidiary, Sale of Stock [Line Items]
Balance, shares					634,600	124,789
Medimmune Limited License Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Research and development													$ 6,500,000
Medimmune Limited License Agreement [Member] | Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued shares			884,956
Stock issued value			$ 6,500,000
At Rate Market Offering Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, par value		$ 0.0001
Aggregate offering price		$ 25,000,000
Maximum commission		3%

Share-based Compensation, Stock

Share-based Compensation, Stock Options, Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Beginning of the period	228,099
Options authorized	750,000
Options granted	(388,569)
Number of Shares, Stock option granted	388,569	493,440
RSUs granted	(376,165)
Options cancelled	182,649
Shares available for granted, ending	396,014	228,099
Number of Shares, end of the period	2,111,379
Weighted-Average Exercise Price, ending	$ 7.36
Options/RSU Outstanding [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares, beginning of the period	1,905,459
Weighted-Average Exercise Price, beginning of the period	$ 8.47
Number of Shares, Options authorized
Weighted-Average Exercise Price, Options authorized
Number of Shares, Stock option granted	388,569
Weighted-Average Exercise Price, Options granted	$ 1.31
Number of Shares, RSUs granted	376,165
Weighted-Average Exercise Price, RSUs granted
Number of Shares, Options cancelled	(182,649)
Weighted-Average Exercise Price, Options cancelled	$ 6.30
Number of Shares, end of the period	2,487,544	1,905,459
Weighted-Average Exercise Price, ending	$ 7.36	$ 8.47

Schedule of Status of Options (

Schedule of Status of Options (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares
Share-Based Payment Arrangement [Abstract]
Number of options, Options outstanding | shares	2,111,379
Weighted average exercise price, Options outstanding | $ / shares	$ 7.36
Weighted average contractual term, Options outstanding	6 years 6 months 18 days
Aggregate intrinsic value, Options outstanding | $	$ 33
Number of options, Options vested and exercisable | shares	1,627,309,000
Weighted average exercise price, Options vested and exercisable | $ / shares	$ 8.59
Weighted average contractual term, Options vested and exercisable	5 years 10 months 17 days
Aggregate intrinsic value, Options vested and exercisable | $	$ 13

Schedule of Share-based Payment

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term	6 years	6 years
Expected volatility	99%
Dividend yield	0%	0%
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected volatility		99%
Risk-free interest-rate	1.72%	0.80%
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected volatility		100%
Risk-free interest-rate	3.76%	1.17%

Schedule of Employee Service Sh

Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total	$ 1,479	$ 2,251
Research and Development Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total	547	687
General and Administrative Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total	$ 932	$ 1,564

Stock-Based Compensation (Detai

Stock-Based Compensation (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	May 31, 2014	Dec. 31, 2022	Dec. 31, 2021	Jun. 30, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares, stock option granted		388,569	493,440
Weighted-average grant date fair value		$ 1.31	$ 3.68
Stock option exercised		0	1,559
Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period	4 years
Expiration period	10 years
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares, stock option granted		376,165	0
Weighted-average grant date fair value		$ 0.95
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Intrinsic value of options		$ 0	$ 5,000
Unrecognized stock-based compensation expenses related to stock options		$ 1,100,000
Unrecognized stock-based compensation expenses expected to be recognized		2 years 3 months 18 days
Common Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock option exercised			1,559
2014 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Reserved for issuance				2,183,692
2014 Equity Incentive Plan [Member] | Employees Directors and Consultants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Reserved for issuance				750,000
2014 Equity Incentive Plan [Member] | Employees [Member] | Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Voting rights of all classes of stock	10%
2014 Equity Incentive Plan [Member] | Board of Directors [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price for incentive stock options to the percentage of fair market value	110%
2014 Equity Incentive Plan [Member] | Common Stock [Member] | Employees Directors and Consultants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Reserved for issuance	233,722

Schedule of Effective Income Ta

Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Federal income tax at statutory rate	$ (6,377)	$ (8,860)
State income tax, net of federal benefit	(435)	(759)
Foreign tax differential	1,621	1,345
State Rate change	43	(346)
Permanent differences	639	66
Tax credits generated in current year	(1,393)	(894)
FIN 48 reserve	348	224
Other	7	28
Valuation allowance change	5,547	9,196
Income tax expense (benefit)

Significant Components of Defer

Significant Components of Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 23,423	$ 22,603
Accruals and reserves	1,309	175
Stock based compensations	1,674	1,607
Research and development credits	3,737	2,692
Lease liability	419
ROU assets	(324)
Deferred revenue	1,484	1,454
Depreciation and amortization	2,356
Total	34,078	28,531
Valuation allowance change	(34,078)	(28,531)
Net deferred tax assets (liabilities)

Schedule of Reconciliation of B

Schedule of Reconciliation of Beginning and Ending Amount of Company's Liability for Uncertain Tax Positions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Balance at the beginning of the year	$ 940	$ 705
Increase/(decrease) based on current year tax positions	364	235
Increase/(decrease) for prior year tax positions	(7)
Balance at the end of the year	$ 1,297	$ 940

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating Loss Carryforwards [Line Items]
Valuation allowance deferred tax asset	$ 5,400,000	$ 9,200,000
Deferred tax assets	2,300,000
Domestic Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 19,500,000
Operating loss expire	expire in 2034
Domestic Tax Authority [Member] | Research Tax Credit Carryforward [Member]
Operating Loss Carryforwards [Line Items]
Tax Credit Carryforward, Amount	$ 4,200,000
Domestic Tax Authority [Member] | Tax Year After 2017 [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	70,000,000
State and Local Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 71,300,000
Operating loss expire	expire in 2034
State and Local Jurisdiction [Member] | Research Tax Credit Carryforward [Member]
Operating Loss Carryforwards [Line Items]
Tax Credit Carryforward, Amount	$ 975,000

Related Parties (Details Narrat

Related Parties (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Jul. 31, 2019	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022
Related Party Transaction [Line Items]
Deferred revenue		$ 20,173,000	$ 20,838,000	$ 20,386,000	$ 20,726,000	$ 20,959,000
Deferred revenue, noncurrent		737,000	913,000	737,000	796,000	854,000
Capitalized contract cost, Current		1,986,000	1,967,000	1,986,000	1,979,000	3,223,000
Capitalized contract cost, Noncurrent		78,000	96,000	$ 78,000	$ 84,000	$ 90,000
Serum International BV [Member]
Related Party Transaction [Line Items]
Issuance of common stock, shares	801,820
Issuance of common stock, value	$ 10,000,000
Serum International BV [Member] | License [Member]
Related Party Transaction [Line Items]
Deferred revenue		18,900,000	18,700,000
Deferred revenue, noncurrent		700,000	900,000
Capitalized contract costs		2,100,000	2,100,000
Capitalized contract cost, Current		2,000,000	2,000,000
Capitalized contract cost, Noncurrent		100,000	100,000
Shenzen Hepalink Pharmaceutical Group Co Ltd [Member]
Related Party Transaction [Line Items]
Reduction to operating expenses on reimbursed to JV entity		51,000	75,000
Shenzen Hepalink Pharmaceutical Group Co Ltd [Member] | Other Receivables [Member]
Related Party Transaction [Line Items]
Reduction to operating expenses on reimbursed to JV entity		$ 5,000	$ 43,000

Schedule of Operating Lease Ass

Schedule of Operating Lease Assets And Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jan. 01, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
ROU assets, net	$ 1,417	$ 1,532	$ 1,647	$ 1,762	$ 1,900
Current portion of lease liabilities (included in current liabilities)	538	526	514	490
Lease liabilities, less current portion	1,292		$ 1,565	$ 1,710
Operating Lease, Liability	$ 1,830				$ 2,300

Schedule of Future Minimum Rent

Schedule of Future Minimum Rental Payments for Operating Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Jan. 01, 2022
Commitments and Contingencies Disclosure [Abstract]
Year ending December 31, 2023	$ 628
Year ending December 31, 2024	646
Year ending December 31, 2025	666
Thereafter	57
Future minimum lease payments	1,997
Interest remaining	(167)
Total	$ 1,830	$ 2,300

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative)

1 Months Ended

Sep. 30, 2021 USD ($)

Feb. 28, 2021 USD ($)

Feb. 29, 2020 USD ($)

Dec. 31, 2016 USD ($) Item Installment

Dec. 31, 2022 USD ($)

Sep. 30, 2022 USD ($)

Jun. 30, 2022 USD ($)

Mar. 31, 2022 USD ($)

Jan. 01, 2022 USD ($)

Dec. 31, 2021 USD ($)

Oct. 31, 2020 USD ($) ft²

Nov. 30, 2018 USD ($)

Loss Contingencies [Line Items]

Incremental borrowing rate

6%

Percentage of discount

6%

Right-of-use assets, net

$ 1,417,000

$ 1,532,000

$ 1,647,000

$ 1,762,000

$ 1,900,000

Operating lease

1,830,000

$ 2,300,000

Compensatory damages sought

$ 277,000

Original purchase price

$ 531,686.85

Legal fees

$ 1,800,000

Lease Agreement [Member]

Loss Contingencies [Line Items]

Area of building space | ft²

15,129

Leasehold improvements may be reimbursed

$ 378,000

Initial term

5 years

Renewal term

3 years

Amount of letter of credit as security deposit to the Landlord

$ 500,000

Arrangement Other than Collaborative [Member]

Loss Contingencies [Line Items]

Amount of award received for advance research on potential drugs

$ 2,900,000

7,600,000

$ 7,500,000

Excess amount recorded as liability

$ 0

$ 0

Number of multiplication on awarded amount payable prior to completion | Item

9

Period for payment of annual installments

90 days

Payments due on net sales up to net award received

15%

Payment due for revenue transaction

15%

Arrangement Other than Collaborative [Member] | Maximum [Member]

Loss Contingencies [Line Items]

Number of annual installments for repayment of award | Installment

5

Kermode Agreement

Loss Contingencies [Line Items]

Upfront payment received

$ 500,000

Kermode Agreement | Milestone One [Member]

Loss Contingencies [Line Items]

Milestone Payment Received

250,000

Kermode Agreement | Milestone Two [Member]

Loss Contingencies [Line Items]

Milestone Payment Received

$ 250,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member] $ / shares in Units, $ in Thousands	1 Months Ended
	Mar. 31, 2023 USD ($) $ / shares shares
Subsequent Event [Line Items]
Balance, shares | shares	6,000,000
Shares issued price, per share | $ / shares	$ 0.38
Proceeds from issuance initial public offering | $	$ 2,280

Schedule of Effects of the Rest

Schedule of Effects of the Restatement (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Jan. 01, 2022	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 1,886	$ 6,317	$ 12,475	$ 6,317	$ 1,886	$ 4,876	$ 18,098
Restricted cash	747	1,136	1,267	1,136	747	183	1,388
Accounts receivable		1,000		1,000
Other receivables	248	589	395	589	248	240	237
Contract costs	1,986	1,979	3,223	1,979	1,986	1,986	1,967
Prepaid asset	3,768	1,892	2,409	1,892	3,768	3,341	2,700
Total current assets	8,635	12,913	19,769	12,913	8,635	11,626	24,390
Property and equipment, net	974	1,097	1,249	1,097	974	730	1,357
Right-of-use assets, net	1,532	1,647	1,762	1,647	1,532	1,417		$ 1,900
Intangible assets, net	18	19	21	19	18	17	22
Restricted cash, non-current	500	500	500	500	500	500	500
Contract costs, non-current	78	84	90	84	78	78	96
Other assets	383	426	426	426	383	327	431
Total assets	12,120	16,686	23,817	16,686	12,120	14,695	26,796
Current liabilities:
Accounts payable	4,230	2,555	3,030	2,555	4,230	2,308	5,240
Accrued liabilities	8,494	7,527	6,381	7,527	8,494	9,564	6,464
Lease liabilities	526	514	490	514	526	538
Deferred revenue	20,386	20,726	20,959	20,726	20,386	20,173	20,838
Note payable	831		139		831	519	696
Note payable (at fair value)	7,433	7,288	5,030	7,288	7,433	3,781
Other liabilities	15	15	15	15	15	15	110
Total current liabilities	41,915	38,625	36,044	38,625	41,915	36,898	33,348
Deferred revenue, non-current	737	796	854	796	737	737	913
Lease liabilities, non-current		1,565	1,710	1,565		1,292
Notes payable, non-current (at fair value)	(1,168)	1,012	4,850	1,012	(1,168)
Other liabilities	3,499				3,499		363
Total liabilities	44,983	41,998	43,458	41,998	44,983	38,927	39,906
Commitments and contingencies (Note 13)
Stockholders’ deficit:
Preferred stock (par value $0.0001; 60,000,000 shares authorized; zero shares issued and outstanding as of September 30, 2022 and December 31, 2021)
Preferred Stock, Par or Stated Value Per Share						$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized						60,000,000	60,000,000
Preferred Stock, Shares Outstanding						0	0
Common stock (par value $0.0001; 100,000,000 shares authorized; 17,701,592 shares issued and outstanding as of September 30, 2022 and December 31, 2021)	2	2	2	2	2	$ 3	$ 2
Common Stock, Par or Stated Value Per Share						$ 0.0001	$ 0.0001
Common Stock, Shares Authorized						100,000,000	100,000,000
Common Stock, Shares, Outstanding						27,033,532	17,701,592
Additional paid-in capital	153,454	153,105	152,650	153,105	153,454	$ 166,380	$ 152,183
Other comprehensive income	(104)	1,760	84	1,760	(104)
Accumulated deficit	(186,215)	(180,179)	(172,377)	(180,179)	(186,215)	(195,666)	(165,295)
Total stockholders’ deficit	(32,863)	(25,312)	(19,641)	(25,312)	(32,863)	(24,232)	(13,110)		$ (8,681)
Total liabilities and stockholders’ deficit	12,120	16,686	23,817	16,686	12,120	14,695	26,796
Revenue:
Grant Revenue	399	292	1,187	1,479	1,878	3,091	1,535
Operating expenses:
Research and development	6,118	6,348	6,450	12,798	18,916	25,923	36,936
General and administrative	1,693	1,681	2,161	3,842	5,535	7,161	7,310
Total operating expenses	7,811	8,029	8,611	16,640	24,451	33,084	44,246
Loss from operations	(7,412)	(7,737)	(7,424)	(15,161)	(22,573)	(29,993)	(42,711)
Other income (expense):
Interest income (expense), net	841	281	(382)	(101)	740	(121)	(245)
Other income, net	23	23	22	45	68	93	74
Gain on valuation of notes payable			250	250	250
Change in fair value of notes payable	1,372	315	(48)	267	1,639	350	33
Net loss	(5,176)	(7,118)	(7,582)	(14,700)	(19,876)	(30,371)	(42,193)
Other comprehensive income	(104)	1,760	84	1,844	1,740
Total comprehensive loss	$ (5,280)	$ (5,358)	$ (7,498)	$ (12,856)	$ (18,136)	$ (5,051)
Weighted-average common shares outstanding used in computing net loss per share available to common stockholders, basic and diluted	17,701,592	17,701,592	17,701,592	17,701,592	17,701,592	18,777,335	12,291,600
Net loss per share to common stockholders, basic and diluted	$ (0.30)	$ (0.30)	$ (0.42)	$ (0.73)	$ (1.02)	$ (1.62)	$ (3.77)
Previously Reported [Member]
Current assets:
Cash and cash equivalents	$ 1,886	$ 6,317	$ 12,475	$ 6,317	$ 1,886
Restricted cash	747	1,136	1,267	1,136	747
Accounts receivable		1,000		1,000
Other receivables	248	589	395	589	248
Contract costs	1,986	1,979	3,223	1,979	1,986
Prepaid asset	3,768	1,892	2,409	1,892	3,768
Total current assets	8,635	12,913	19,769	12,913	8,635
Property and equipment, net	974	1,097	1,249	1,097	974
Right-of-use assets, net	1,532	1,647	1,762	1,647	1,532
Intangible assets, net	18	19	21	19	18
Restricted cash, non-current	500	500	500	500	500
Contract costs, non-current	78	84	90	84	78
Other assets	383	426	426	426	383
Total assets	12,120	16,686	23,817	16,686	12,120
Current liabilities:
Accounts payable	4,230	2,555	3,030	2,555	4,230
Accrued liabilities	8,494	7,527	6,381	7,527	8,494
Lease liabilities	526	514	490	514	526
Deferred revenue	20,386	20,726	20,959	20,726	20,386
Note payable	831		139		831
Note payable (at fair value)	7,795				7,795
Other liabilities	15	15	15	15	15
Total current liabilities	42,277	31,337	31,014	31,337	42,277
Deferred revenue, non-current	737	796	854	796	737
Lease liabilities, non-current		1,565	1,710	1,565
Notes payable, non-current (at fair value)	1,430	10,921	10,648	10,921	1,430
Other liabilities	3,499				3,499
Total liabilities	47,943	44,619	44,226	44,619	47,943
Stockholders’ deficit:
Preferred stock (par value $0.0001; 60,000,000 shares authorized; zero shares issued and outstanding as of September 30, 2022 and December 31, 2021)
Common stock (par value $0.0001; 100,000,000 shares authorized; 17,701,592 shares issued and outstanding as of September 30, 2022 and December 31, 2021)	2	2	2	2	2
Additional paid-in capital	153,454	153,105	152,650	153,105	153,454
Other comprehensive income
Accumulated deficit	(189,279)	(181,040)	(173,061)	(181,040)	(189,279)
Total stockholders’ deficit	(35,823)	(27,933)	(20,409)	(27,933)	(35,823)
Total liabilities and stockholders’ deficit	12,120	16,686	23,817	16,686	12,120
Revenue:
Grant Revenue	399	292	1,187	1,479	1,878
Operating expenses:
Research and development	6,118	6,348	6,450	12,798	18,916
General and administrative	1,693	1,681	2,161	3,842	5,535
Total operating expenses	7,811	8,029	8,611	16,640	24,451
Loss from operations	(7,412)	(7,737)	(7,424)	(15,161)	(22,573)
Other income (expense):
Interest income (expense), net	(27)	8	(248)	(240)	(267)
Other income, net	23	23	22	45	68
Gain on valuation of notes payable
Change in fair value of notes payable	(823)	(273)	(116)	(389)	(1,212)
Net loss	(8,239)	(7,979)	(7,766)	(15,745)	(23,984)
Other comprehensive income
Total comprehensive loss	$ (8,239)	$ (7,979)	$ (7,766)	$ (15,745)	$ (23,984)
Weighted-average common shares outstanding used in computing net loss per share available to common stockholders, basic and diluted	17,701,592	17,701,592	17,701,592	17,701,592	17,701,592
Net loss per share to common stockholders, basic and diluted	$ (0.47)	$ (0.45)	$ (0.44)	$ (0.89)	$ (1.35)
Revision of Prior Period, Adjustment [Member]
Current assets:
Total current assets
Total assets
Current liabilities:
Note payable (at fair value)	(362)	7,288	5,030	7,288	(362)
Total current liabilities	(362)	7,288	5,030	7,288	(362)
Notes payable, non-current (at fair value)	(2,598)	(9,909)	(5,798)	(9,909)	(2,598)
Total liabilities	(2,960)	(2,621)	(768)	(2,621)	(2,960)
Stockholders’ deficit:
Other comprehensive income	(104)	1,760	84	1,760	(104)
Accumulated deficit	3,064	861	684	861	3,064
Total stockholders’ deficit	2,960	2,621	768	2,621	2,960
Total liabilities and stockholders’ deficit
Revenue:
Grant Revenue
Operating expenses:
Research and development
General and administrative
Total operating expenses
Loss from operations
Other income (expense):
Interest income (expense), net	868	273	(134)	139	1,007
Other income, net
Gain on valuation of notes payable			250	250	250
Change in fair value of notes payable	2,195	588	68	656	2,851
Net loss	3,063	861	184	1,045	4,108
Other comprehensive income	(104)	1,760	84	1,844	1,740
Total comprehensive loss	$ 2,959	$ 2,621	$ 268	$ 2,889	$ 5,848
Weighted-average common shares outstanding used in computing net loss per share available to common stockholders, basic and diluted	17,701,592	17,701,592	17,701,592	17,701,592	17,701,592
Net loss per share to common stockholders, basic and diluted	$ 0.17	$ 0.15	$ 0.02	$ 0.16	$ 0.33