Nxu (NXU) S-1/A 7 Jul 23 IPO registration (amended) Financial data

Cover

Cover	3 Months Ended
	Mar. 31, 2023
Entity Addresses [Line Items]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Amendment No. 1
Entity Registrant Name	Nxu, Inc.
Entity Central Index Key	0001722969
Entity Tax Identification Number	92-2819012
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	1828 N Higley Rd.
Entity Address, Address Line Two	Suite 116
Entity Address, City or Town	Mesa
Entity Address, State or Province	AZ
Entity Address, Postal Zip Code	85205
City Area Code	(760)
Local Phone Number	515-1133
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	1828 N Higley Rd.
Entity Address, Address Line Two	Suite 116
Entity Address, City or Town	Mesa
Entity Address, State or Province	AZ
Entity Address, Postal Zip Code	85205
City Area Code	(760)
Local Phone Number	515-1133
Contact Personnel Name	Mark Hanchett

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash	$ 12,899	$ 2,701	$ 3,146
Prepaid expenses and other assets	1,054	868
Inventory	678	98
Prepaid expenses and other assets		966	290
Total current assets	14,631	3,667	3,436
Property and equipment, net	2,393	2,441	980
Intangible assets, net	10	10	11
Right-of-use assets	722	798
Security deposits	203	101	90
Vendor deposits	88	21	96
TOTAL ASSETS	18,047	7,038	4,613
Current liabilities:
Accounts payable	1,383	1,523	66
Accrued expenses	761	1,686	167
Payroll tax liabilities	71	10	57
Contract Liability	526	523
Paycheck protection program loan			397
Current portion of deferred rent			22
Current portion of finance lease liability	119	157
Current portion of lease liability	348	344
Total current liabilities	3,208	4,243	709
Deferred rent			104
Lease liability, net of current portion	470	558
Convertible debt and warrant liability, at fair value	6,442	11,285
Warrant liability, at fair value		374
Convertible debt, at fair value	4,054	10,911
Total liabilities	10,120	16,086	813
Stockholders’ equity (deficit)
Additional paid-in capital	238,846	209,564	151,733
Accumulated deficit	(230,925)	(218,616)	(147,936)
Total stockholders’ equity (deficit)	7,927	(9,048)	3,800
Total liabilities and stockholders’ equity	18,047	7,038	4,613
Common Class C [Member]
Stockholders’ equity (deficit)
Common stock par value
Common Class D [Member]
Stockholders’ equity (deficit)
Common stock par value	3	3	2
Common Class A [Member]
Stockholders’ equity (deficit)
Common stock par value	$ 3	$ 1	$ 1

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	96,248,541	96,248,541
Common Class C [Member]
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	15,000	15,000	15,000
Common stock, shares issued	0	0	5,000
Common stock, shares outstanding	0	0	5,000
Common Class D [Member]
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	41,925,572	41,925,572	41,925,572
Common stock, shares issued	32,475,370	31,125,370	25,725,370
Common stock, shares outstanding	32,475,370	31,125,370	25,725,370
Common Class A [Member]
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	54,307,968	54,307,968	54,307,968
Common stock, shares issued	32,856,398	9,763,838	6,854,576
Common stock, shares outstanding	32,856,398	9,763,838	6,854,576

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Revenue
Operating expenses:
Stock based compensation	5,963	13,955	41,502	123,245
Research and development	2,900	1,304	9,648	4,429
General and administrative	4,726	2,558	12,353	3,329
Advertising	34	1,856	5,297	2,678
Total operating expenses	13,623	19,673	68,800	133,681
Operating loss	(13,623)	(19,673)	(68,800)	(133,681)
Other income (expense):
Paycheck protection program forgiveness			397
Loss on disposal of property and equipment			(152)
Interest expense	(1)		(7)
Warrant expense	(983)
Other income	17	(13)	166	(55)
Net loss on convertible debt and warrant liability			(2,285)
Gain on convertible debt and warrant liability	2,281
Total other income	1,314	(13)	(1,881)	(55)
Net Loss	$ (12,309)	$ (19,686)	$ (70,681)	$ (133,736)
Loss per share, basic	$ (0.66)	$ (2.85)	$ (8.88)	$ (10.77)
Weighted average number of common shares outstanding used in computing loss per share:	18,726,573	6,908,545	7,961,009	12,417,226

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Common Stock Class A [Member]	Common Stock Class C [Member]	Common Stock Class D [Member]	Securities Receivable [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2020	$ 2				$ 13,378	$ (14,199)	$ (819)
Beginning balance, Shares at Dec. 31, 2020	14,845,067
Common Stock issued for cash					14,542		14,542
Common Stock issued for cash, Shares	1,977,009
Series D Stock Issued			$ 2				2
Series D Stock Issued, Shares			25,725,370
Founder Class A shares relinquished	$ (1)						(1)
Founder class A shares relinquished, Shares	(10,000,000)
Shares issued for services and rent guarantees		$ 1			568		569
Shares issued for services and rent guarantees, Shares	32,500	5,000
Stock based compensation					123,245		123,245
Net Loss						(133,736)	(133,736)
Ending balance, value at Dec. 31, 2021	$ 1	$ 1	$ 2		151,733	(147,935)	3,802
Ending balance, Shares at Dec. 31, 2021	6,854,576	5,000	25,725,370
Common Stock issued for cash					3,413		3,413
Common Stock issued for cash, Shares	307,493
Series D Stock Issued
Series D Stock Issued, Shares			1,350,000
Securities Receivable				(1,361)	1,361
Shares issued for services and rent guarantees					35		35
Shares issued for services and rent guarantees, Shares		5,000
Exercise of Stock Options
Stock based compensation					13,955		13,955
Options exercised to stock
Net Loss						(19,686)	(19,686)
Ending balance, value at Mar. 31, 2022	$ 1	$ 1	$ 2	(1,361)	170,497	(167,621)	1,518
Ending balance, Shares at Mar. 31, 2022	7,162,069	10,000	27,075,370
Beginning balance, value at Dec. 31, 2021	$ 1	$ 1	$ 2		151,733	(147,935)	3,802
Beginning balance, Shares at Dec. 31, 2021	6,854,576	5,000	25,725,370
Common Stock issued for cash					15,302		15,302
Common Stock issued for cash, Shares	2,475,616
Series D Stock Issued			$ 1				1
Series D Stock Issued, Shares			5,400,000
Exchange of Class C to Class A		$ (1)			572		571
Exchange of Class C to Class A, Shares	75,000	(10,000)
Shares issued for services and rent guarantees					89		89
Shares issued for services and rent guarantees, Shares	151,546	5,000
Exercise of Stock Options							260
Stock based compensation					41,608		41,608
Stock based compensation, Shares	170,000
Options exercised to stock					260		260
Option exercised of stock, Shares	37,100
Net Loss						(70,681)	(70,681)
Ending balance, value at Dec. 31, 2022	$ 1		$ 3		209,564	(218,616)	(9,048)
Ending balance, Shares at Dec. 31, 2022	9,763,838		31,125,370
Common Stock issued for cash	$ 1				4,920		4,921
Common Stock issued for cash, Shares	8,297,059
Series D Stock Issued
Series D Stock Issued, Shares			1,350,000
Shares issued for services and rent guarantees					72		72
Shares issued for services and rent guarantees, Shares	85,934
Exercise of Series A Warrants					3,300		3,300
Exercise of Series A Warrants, shares	5,417,100
Exercise of Stock Options					546		546
Exercise of Stock Options, shares	77,973
Conversion of Long Term Debt	$ 1				14,481		14,482
Conversion of long term debt, shares	9,214,494
Stock based compensation					5,963		5,963
Net Loss						(12,309)	(12,309)
Ending balance, value at Mar. 31, 2023	$ 3		$ 3		$ 238,846	$ (230,925)	$ 7,927
Ending balance, Shares at Mar. 31, 2023	32,856,398		32,475,370

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net loss	$ (12,309)	$ (19,686)	$ (70,681)	$ (133,736)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	142	55	348	89
Employee stock based compensation	5,963	13,955	41,502	123,245
Non-employee stock compensation	72	35	768	186
Non-cash warrant expense	984
Forgiveness of Paycheck Protection Loan			(397)	(93)
Loss on the fair value of Convertible debt and Warrant liability			2,285
Loss on the sale of property and equipment			152
Changes in assets and liabilities:
Prepaid expenses and other current assets	(185)	(23)	(676)	(285)
Change in inventory	(580)
Accounts payable	(139)	167	1,211	(56)
Accrued expenses	(926)	312	1,520	70
Payroll tax liabilities	61	(51)	(47)	(555)
Net change in operating lease assets and liabilities	(6)	(4)	(22)
Gain on fair value of Convertible debt and Warrant liability	(2,281)
Contract liability	3		523
Deferred rent				(12)
Security deposits	(102)		(11)	(3)
Vendor deposits	(67)	(13)	75	(38)
Net cash used in operating activities	(9,370)	(5,253)	(23,450)	(11,188)
Cash flows from investing activities:
Purchases of property and equipment	(94)	(174)	(1,787)	(1,019)
Payments on financing lease liability	(40)
Addition of intangible assets				(12)
Proceeds from sale of property and equipment			230
Net cash used in investing activities	(134)	(174)	(1,557)	(1,031)
Cash flows from financing activities
Proceeds from stock issuance			15,302	14,925
Proceeds from the issuance of convertible debt	9,000		9,000
Payments on Convertible Debt	(1,864)
Proceeds from exercised stock options	546		260
Proceeds from paycheck protection loan				397
Proceeds from public offering, net of offering costs	12,020	3,413
Net cash provided by financing activities	19,702	3,413	24,562	15,322
Net (decrease) increase in cash	10,198	(2,014)	(445)	3,103
Cash, beginning of period	2,701	3,146	3,146	43
Cash, end of period	12,899	1,132	2,701	3,146
Supplemental disclosure of cash flow information:
Cash paid for interest	1	1	7	1
Supplemental disclosures of non-cash activity:
Purchases on account related to property and equipment			232
Incremental expense on Class C to Class A stock exchange			$ 572
Debt converted to equity	$ 14,481

Organization and Basis of Prese

Organization and Basis of Presentation	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Basis of Presentation	1. Organization and Basis of Presentation Organization Atlis Motor Vehicles Inc. (the “Company,” “AMV” or “Atlis”), a Delaware corporation based in Mesa, Arizona, was incorporated in 2016. Atlis is a US-based technology company manufacturing innovative battery cells and battery packs for use in advanced energy storage systems, megawatt charging stations, and mobility products. Atlis is a pre-revenue company with a goal to design, develop and produce a range of Electronic Vehicle (“EV”) solutions and suite services and products designed to accelerate the adoption of EVs in the commercial and industrial markets. The Company designs, engineers, and plans to build proprietary AMV battery cells and packs, Megawatt (MW) charging stations, energy storage solutions to support infrastructure and a suite of software and services designed to allow an easy transition from diesel to electric for our target segment. Basis of Presentation The accompanying condensed consolidated financial statements (unaudited) are presented on the same basis as the Company’s Annual Report on Form 10-K for the year ended December 31, 2022 filed with the Securities and Exchange Commission (“SEC") on March 16, 2023 (“2022 Form 10-K") pursuant to the Securities Exchange Act of 1934, as amended (“Exchange Act”). The Company has made its disclosures in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and Rule 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation with respect to interim financial statements, have been included. The results for any of the interim periods are not necessarily indicative of the results to be expected for the full year or any other period. The condensed consolidated financial statements (unaudited) should be read in conjunction with the audited consolidated financial statements and the notes thereto in the 2022 Form 10-K. Certain prior period balances have been reclassified to conform to current period presentation. These reclassifications had no impact on total operating expenses, net loss, total assets, total liabilities or shareholder deficit. References to amounts in the consolidated financial statement sections are in thousands, except share and per share data, unless otherwise specified. Going Concern The accompanying condensed consolidated financial statements (unaudited) have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. During the three month period ended March 31, 2023, the Company incurred a net loss of $ 12.3 9.4 12.9 231 The Company cannot provide any assurance that unforeseen circumstances that could occur at any time within the next twelve months or thereafter will not increase the need for the Company to raise additional capital on an immediate basis. Additionally, Company cannot provide any assurance that access to capital will be readily available when needed. These matters, among others, raise substantial doubt about the Company’s ability to continue as a going concern for a period of one year after the date these financial statements are issued. Company management is addressing this risk by pursuing all available options for funding including accessing the public markets through public listing. The Company plans to continue considering all avenues available to it in order to obtain the necessary capital to be able to continue as a going concern and to execute on our business objectives including but not limited to debt financing, private placements, public offerings and equity lines of credit. The Company’s success is dependent upon achieving its strategic and financial objectives, including continuing to acquire capital through public markets.	1. Organization and Basis of Presentation Organization Atlis Motor Vehicles Inc. (the “Company,” “AMV” or “Atlis”), a Delaware corporation based in Mesa, Arizona, was incorporated in 2016. ATLIS is a vertically integrated, electric vehicle technology ecosystem company committed to electrifying vehicles and equipment for Work. The Company is developing three products to meet the needs of our target customer, proprietary AMV battery cell and pack technology, a modular and scalable electric powered platform and an electric pickup truck. The AMV battery technology is the core of the Company’s hardware platform and is designed to be capable of charging a full-size pickup in less than 15 minutes. Basis of Presentation The Company’s financial statements are prepared in conformity with U.S. generally accepted accounting principles (GAAP), which requires us to make estimates based on assumptions about current, and for some estimates, future economic and market conditions which affect reported amounts and related disclosures in our financial statements. Although our estimates contemplate current and expected future conditions, it is reasonably possible that actual conditions could differ from our expectations, which could materially affect our results of operations, our financial position and cash flows. The presentation of certain prior period amounts have been adjusted to reflect current period classifications and presentation. Specifically, Research and development costs now include Research and development related employee compensation as well as Research and development, materials and equipment. General and administrative expenses include employee compensation specific to general and administrative expenses as well as Legal and other general and administrative expenses. References to amounts in the consolidated financial statement sections are in thousands, except share and per share data, unless otherwise specified. Going Concern The accompanying condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. During the year ended December 31, 2022, the Company incurred a net loss of $ 70.7 23.5 2.7 218.6 The Company cannot provide any assurance that unforeseen circumstances that could occur at any time within the next twelve months or thereafter will not increase the need for the Company to raise additional capital on an immediate basis. Additionally, Company cannot provide any assurance that access to capital will be readily available when needed. These matters, among others, raise substantial doubt about the Company’s ability to continue as a going concern for a period of one year after the date these financial statements are issued. Company management is addressing this risk by pursuing all available options for funding including accessing the public markets through public listing. On September 27, 2022, the Company registered its Regulation A Class A shares with the SEC and listed on Nasdaq under the ticker symbol “AMV.” Additionally, as disclosed in Note 14, in January 2023, the company received the second tranche of funding related to its convertible debt agreement entered into on November 4, 2022. Net proceeds were $ 9 8.3 1.56 13 Each unit consists of (i) one share of Class A common stock, (ii) 0.65 Series A warrants to purchase 0.65 shares of Class A common stock and (iii) 0.75 Series B warrants to purchase 0.75 shares of Class A common stock, each such warrant being exercisable from time to time for one share of Class A common stock at an exercise price of $1.56. Change in Accounting Policy The Company has opted for an effective adoption date of January 1, 2022, for the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02, Leases. At the transition date, the operating lease ROU asset and operating lease liability were $ 1.1 1.2 798 344 558

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Recent Accounting Pronouncements and Summary of Significant Accounting Policies Recent Accounting Pronouncements The Company has reviewed all recently issued accounting pronouncements and concluded that they were either not applicable or not expected to have a material impact on its consolidated financial statements. Summary of Significant Accounting Policies Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Due to uncertainties, actual results could differ from the estimates and assumptions used in preparation of the consolidated financial statements.	2. Summary of Significant Accounting Policies Recent Accounting Pronouncements and Summary of Significant Accounting Policies Recent Accounting Pronouncements In December 2019, the FASB issued Accounting Standards Update, Simplifying the Accounting for Income Taxes Income Taxes In August 2020, the FASB issued Accounting Standards Update 2020-06 (ASU 2020-06). ASU 2020-06 eliminates the beneficial conversion feature and cash conversion models in Accounting Standards Codification 470-20 that require separate accounting for embedded conversion features in convertible instruments. The new guidance also eliminates some of the conditions that must be met for equity classification under ASC 815-40-25. The standard is effective for smaller reporting companies for annual periods beginning after December 15, 2023. Early adoption is permitted. The Company has chosen to early adopt this standard for the period ended December 31, 2022. The Company has reviewed all recently issued accounting pronouncements and concluded that they were either not applicable or not expected to have a material impact on its consolidated financial statements. Summary of Significant Accounting Policies Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Due to uncertainties, actual results could differ from the estimates and assumptions used in preparation of the consolidated financial statements. Segment Reporting The Company evaluated segment reporting in accordance with Accounting Standards Codification 280 – Segment Reporting (“ASC 280”) and concluded that ATLIS is comprised of one operating segment. The Company reports segment information based on the operating results regularly reviewed by the chief operating decision maker to make decisions about resource allocation and the performance of the business. Concentration of Credit Risks The Company is subject to concentrations of credit risk primarily from cash and cash equivalents. The Company considers all highly liquid temporary cash investments with an original maturity of three months or less when purchased to be cash equivalents. The Company’s cash and cash equivalents accounts are held at a financial institution and are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $ 250 Advertising The Company began utilizing media networks, including, but not limited to online and social media presence to build awareness for the product and brand. Advertising costs for the year ended December 31, 2022, were $ 5.3 2.7 Income Taxes Income taxes are accounted for in accordance with the provisions of ASC 740. Deferred tax assets and liabilities are recognized for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established, when necessary, but no less than quarterly, to reduce deferred tax assets to the amounts expected to be realized. Property and Equipment Property and equipment are carried at cost. Depreciation is calculated using the straight-line method over the estimated useful life of each asset. Estimated useful lives for significant classes of assets are currently 5 years. Maintenance and repairs are charged to expense as incurred. Significant renewals and betterments are capitalized according to their estimated useful lives or over the lease term for leasehold improvements. The Company capitalizes property and equipment with an initial value over $ 2,500 Long-Lived Assets In accordance with ASC 360-10, the Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that their net book value may not be recoverable. When such facts and circumstances exist, the Company compares the projected undiscounted future cash flows associated with the related asset or group of assets over their estimated useful lives against their respective carrying amount. Impairment, if any, is based on the excess of the carrying amount over the fair value, based on market value when available, or discounted expected cash flows, of those assets and is recorded in the period in which the determination is made. Depending on the asset, estimated fair market value may be determined either by use of the discounted cash flow model or by reference to estimated selling values of assets in similar condition. There were no Research and Development Expenses Research and development costs are charged to operations when incurred and are included in Operating expenses on the consolidated statements of operations. The Company recorded $ 9.6 6 3.6 2.8 1.6 4.4 General and administrative expenses General and administrative costs include salaries related to non-production and non research and development employees, legal and other professional fees, rent and other general expenses incurred by the company. The company recorded $ 12.4 3.8 8.6 3.3 1.2 2.1 Stock Based Compensation The Company accounts for stock-based compensation in accordance with ASC Topic 718, Compensation-Stock Compensation. Under the fair value recognition provisions of this topic, stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as an expense over the requisite service period, which is the vesting period. Forfeitures are accounted for as they occur in accordance with ASC 718-10-35-3. The Company uses the Black-Scholes option-pricing method for valuing stock option awards. Calculating the fair value of stock option awards requires the input of subjective assumptions. Other reasonable assumptions could have a material impact on the Company’s stock-based compensation expense and therefore, its operational results. Stock Issued for Services The Company periodically grants common stock awards to non-employees in exchange for services. The fair value of the stock-based compensation awards granted is based on the fair value of the award on the grant date. Stock-based payments are recorded on the consolidated statements of operations in the same manner and to the same financial statement line item as it would have been had such settlement been made in cash. Contract Liability The Company defers the recognition of revenue when cash payments are received or due in advance of satisfying its performance obligations, including amounts which are refundable. The Company recorded no 523 Other income, net Other income primarily consists of realized and unrealized gains and losses on convertible debt and warrant liabilities, gains and losses on the sale of property and equipment and gains on forgiveness of the Company’s Paycheck Protection Program. Fair Value of Financial Instruments Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 820“Fair Value Measurements and Disclosures” (“ASC 820”) defines fair value, the methods used to measure fair value and the expanded disclosures about fair value measurements. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between the buyer and the seller at the measurement date. In determining fair value, the valuation techniques consistent with the market approach, income approach and cost approach shall be used to measure fair value. ASC 820establishes a fair value hierarchy for inputs, which represent the assumptions used by the buyer and seller in pricing the asset or liability. These inputs are further defined as observable and unobservable inputs. Observable inputs are those that buyer and seller would use in pricing the asset or liability based on market data obtained from sources independent of the Company. Unobservable inputs reflect the Company’s assumptions about the inputs that the buyer and seller would use in pricing the asset or liability developed based on the best information available in the circumstances. The fair value hierarchy is categorized into three levels based on the inputs as follows: Level 1 - Valuations based on unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access. Valuation adjustments and block discounts are not being applied. Since valuations are based on quoted prices that are readily and regularly available in an active market, valuation of these securities does not entail a significant degree of judgment. Level 2 - Valuations based on (i) quoted prices in active markets for similar assets and liabilities, (ii) quoted prices in markets that are not active for identical or similar assets, (iii) inputs other than quoted prices for the assets and liabilities, or (iv) inputs that are derived principally from or corroborated by market through correlation or other means. Level 3 - Valuations based on inputs that are unobservable and significant to the overall fair value measurement. The fair value of the Company’s certain assets and liabilities, which qualify as financial instruments under ASC 820, approximates the carrying amounts represented in the balance sheets as of December 31, 2022, and 2021. The fair values of cash and cash equivalents, prepaid assets, accounts payable and accrued expenses are estimated to approximate the carrying values as of December 31, 2022, and 2021, due to the short maturities of such instruments. There were no transfers between Levels 1, 2 or 3 during the year ended December 31, 2022, or for the year ended December 31, 2021.

Property and Equipment

Property and Equipment	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property and Equipment	4. Property and Equipment Property and equipment consist of the following (in thousands): Schedule of property and equipment March 31, 2023 December 31, 2022 Leasehold improvements $ 261 $ 261 Office equipment 164 114 Tools and plant equipment 2,398 2,354 Vehicles 70 70 Less—Accumulated depreciation (500 ) (358 ) Property and equipment, net $ 2,393 $ 2,441 Depreciation expense for the three months ended March 31, 2023 and March 31, 2022, was $ 142 55 232 119	3. Property and Equipment Property and equipment consist of the following (in thousands): Schedule of property and equipment As of December 31, 2022 2021 Leasehold improvements $ 261 $ 130 Office equipment 114 64 Tools and plant equipment 2,354 830 Vehicles 70 59 Less—Accumulated depreciation (358 ) (103 ) Property and equipment, net $ 2,441 $ 980 Depreciation expense for the years ended December 31, 2022, and December 31, 2021, were $ 348 89 232 157

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	4. Intangible Assets Intangible assets consist of the following (in thousands): Schedule of intangible assets As of December 31, 2022 2021 Patents $ 12 $ 12 Less—Accumulated amortization (2 ) (1 ) Intangible assets, net $ 10 $ 11 The Company recorded amortization expense related to patent number 11.069.945 on July 20, 2021. 10 1 1

Income Taxes

Income Taxes	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	5. Income Taxes 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. The Company recorded a valuation allowance due to the uncertainty of future realization of federal and state net operating loss carryforwards At December 31, 2022, the Company had net operating loss carryforwards of approximately $ 16.5 2037 In December 2017, the U.S. Tax Cuts and Jobs Act of 2017 ("Tax Act") was enacted into law which significantly revised the Internal Revenue Code of 1986, as amended. The newly enacted federal income tax law, among other things, contains significant changes to corporate taxation, including a flat corporate tax rate of 21% The Company generated an income tax benefit of $ 3 53 The Company recognizes interest and penalties related to uncertain tax positions in general and administrative expense. At March 31, 2023 and 2022 the Company did no	5. Income Taxes 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. The Company recorded a valuation allowance due to the uncertainty of future realization of federal and state net operating loss carryforwards. Deferred income tax assets are comprised of the following at December 31, 2022, and 2021 (in thousands): Schedule of operating loss carryforwards 2022 2021 Deferred income tax assets: $ 51,919 $ 34,912 Valuation allowance (51,919 ) (34,912 ) Net total $ - $ - At December 31, 2021, the Company had net operating loss carryforwards of approximately $ 16.5 2037 In December 2017, the U.S. Tax Cuts and Jobs Act of 2017 ("Tax Act") was enacted into law which significantly revises the Internal Revenue Code of 1986, as amended. The newly enacted federal income tax law, among other things, contains significant changes to corporate taxation, including a flat corporate tax rate of 21 The Company generated an income tax benefit of $ 14.9 Reconciliation between the statutory rate and the effective tax rate is as follows as of December 31, 2022, and 2021: Schedule of effective income tax rate reconciliation 2022 2021 Effective Tax Rate Reconciliation: Federal statutory tax rate 21 % 21 % State taxes, net of federal benefit - % - % Change in valuation allowance (21 %) (21 %) Effective Tax Rate - % - % The Company recognizes interest and penalties related to uncertain tax positions in general and administrative expense. At December 31, 2022, and 2021 the Company did no The Company's federal income tax returns for tax years ended December 31, 2019, and beyond remain subject to examination by the Internal Revenue Service. The returns for Arizona, the Company's most significant state tax jurisdiction, remain subject to examination by the Arizona Department of Revenue for tax years ended December 31, 2017, and beyond.

Paycheck Protection Program Loa

Paycheck Protection Program Loan	12 Months Ended
	Dec. 31, 2022
Paycheck Protection Program Loan
Paycheck Protection Program Loan	6. Paycheck Protection Program Loan On February 11, 2021, The Company was granted a loan from Washington Federal Bank, in the aggregate amount of $ 397 1.0 397 On April 30, 2020, The Company was granted a loan from Washington Federal Bank, in the aggregate amount of $ 93

Net Loss per Share

Net Loss per Share	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Earnings Per Share [Abstract]
Net Loss per Share	6. Net Loss per Share Net loss per share is computed by dividing net loss by the weighted-average number of common shares outstanding during the period, excluding shares Class D common stock as these shares do not participate in the earnings of the Company. For the three months ended March 31, 2023, and 2022, respectively, the Company’s basic and diluted net loss per share were the same because the Company generated a net loss for each period and potentially dilutive securities are excluded from diluted net loss per share as a result of their anti-dilutive impact. The Company’s basic net loss and diluted net loss per share was $ 0.66 2.85	7. Net Loss per Share Net loss per share is computed by dividing net loss by the weighted-average number of common shares outstanding during the period, excluding shares of Class D common stock as these shares do not participate in the earnings of the Company. For the years ended December 31, 2022, and 2021, respectively, the Company’s basic and diluted net loss per share were the same because the Company generated a net loss for each period and potentially dilutive securities are excluded from diluted net loss per share as a result of their anti-dilutive impact. The Company’s basic net loss per share was $ 8.88 10.77 55.9 45.7 231 10 46.8

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Leases	8 Leases Operating Lease The Company adopted ASC 842, Leases (“ASC 842”), on January 1, 2022. Consequently, financial information has not been updated for dates and periods before this date. Additionally, the Company chose to elect certain relief options offered in ASC 842 including the package of practical expedients, the option to account for separate lease and non-lease components as a single unit, and the option to exclude right-of-use assets and lease liabilities that arise from short term leases (i.e., leases with terms of twelve months or less). Under ASC 842, the Company determines if an arrangement is a lease at inception. Right-of-use (“ROU”) assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date of the lease based on the present value of lease payments over the lease term. The Company’s lease consists of mixed-use office and warehouse space in Mesa, Arizona. The Company’s lease evaluation may include options to terminate the lease when it is reasonably certain that the Company will exercise such options. When readily determinable, the Company uses the implicit rate in determining the present value of lease payments. The ROU asset also includes any lease payments made and excludes lease incentives. Lease expense for amortization of the ROU asset is recognized on a straight-line basis over the lease term. The Company’s lease agreements do not contain any material residual value guarantees, material restrictions or covenants. The Company had a weighted average remaining lease term of 5 3.25 The Company’s aggregate lease maturities as of December 31, 2022, are as follows (in thousands): Schedule of lease maturities Year 2023 $ 368 2024 379 2025 194 Total minimum lease payments 941 Less imputed interest (39 ) Total operating lease liabilities $ 902 Financing Lease The Company entered into a capital lease agreement on July 1, 2022, with a vendor to purchase equipment to be used in research and development. The terms of the note are 18 months at 7% interest payable in monthly installments of $14 thousand. The Company recorded a total of $ 157 The following table provides information about the financial statement classification of our lease expenses reported within the Consolidated Statements of Comprehensive Income for the years ended December 31, 2022 and December 31, 2021 (in thousands): Schedule of lease expenses 2022 2021 Lease Expense Category: Classification Operating Lease Expense General and administrative expenses Legal and other $ 335 $ 457 Finance lease expense: Amortization of leased assets General and administrative expenses Legal and Other 23 - Interest on lease liabilities Interest expense 7 - Total lease expense $ 365 $ 457

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	7. Commitments and Contingencies Registration Rights The holders of the convertible notes that were issued have registration rights that required the Company to register the sale of their debt securities held by them pursuant to a registration rights agreement, as amended, that was signed in conjunction with the convertible notes. Legal Proceedings The Company is not currently subject to any material legal proceedings, nor, to the Company’s knowledge, are any material legal proceedings threatened against the Company. From time to time, the Company may be a party to certain legal or regulatory proceedings in the ordinary course of business. While the outcome of any such future legal or regulatory proceedings cannot be predicted with certainty, management does not expect that any such future proceedings will have a material effect on the Company’s financial condition or results of operations.	9 Commitments and Contingencies Registration Rights The holders of the 2022 convertible note that was issued will have registration rights to require the Company to register the sale of its debt securities held by them pursuant to a registration rights agreement to be signed in conjunction with the convertible note. Legal Proceedings The Company is not currently subject to any material legal proceedings, nor, to the Company’s knowledge, are any material legal proceedings threatened against the Company. From time to time, the Company may be a party to certain legal or regulatory proceedings in the ordinary course of business. While the outcome of any such future legal or regulatory proceedings cannot be predicted with certainty, management does not expect that any such future proceedings will have a material effect on the Company’s financial condition or results of operations.

Vendor Deposits

Vendor Deposits	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Vendor Deposits
Vendor Deposits	8. Vendor Deposits At March 31, 2023, the Company had total Vendor deposits of $ 88 68	10 Vendor Deposits During 2021, the Company paid $60 thousand to Salt River Project, an Arizona utility company, as a refundable deposit for engineering services for implementation of additional electricity capacity to facilitate the development of the Company’s 1.5MW charging capabilities. In 2022, this contract was cancelled, and the deposit was refunded. Additionally, the Company recorded a total of $ 38 20

Stock Based Compensation and Co

Stock Based Compensation and Common Stock	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Equity [Abstract]
Stock Based Compensation and Common Stock	9. Stock Based Compensation and Common Stock A summary of the Company’s outstanding stock options and restricted stock units (“RSU”) as of March 31, 2023, and changes during the year is presented below: Schedule of stock options and restricted stock units Activity Options RSUs Shares Weighted Weighted Shares Weighted Outstanding, December 31, 2022 45,575,047 $ 7.00 7 90,000 $ 7.00 Granted 5,000 7 Exercised (77,973 ) 7.00 Forfeited (25,036 ) 7.00 Shares issued - Expired - - Outstanding, March 31, 2023 45,477,038 $ 7.00 7 90,000 7.00 Exercisable, March 31, 2023 35,150,269 $ 7.00 7 - - Common Stock The total number of shares of common stock the Company has authority to issue is 96,248,541 0.0001 Schedule of common stock by class: Schedule of common stock by class March 31, 2023 December 31, 2022 Class A 32,856,398 9,763,838 Class C - - Class D 32,475,370 31,125,370 Total Shares Outstanding 65,331,768 40,889,208	11 Stock Based Compensation and Common Stock The Company accounts for stock-based compensation in accordance with ASC Topic 718, Compensation-Stock Compensation, (“ASC 718”). Under the fair value recognition provisions of this topic, stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as an expense over the requisite service period, which is the vesting period. Prior to and up until the quarter ended September 30, 2021, the Company awarded employees grants in common stock as part of employee compensation, which typically vested over four years. Upon vesting, the company recorded employee stock compensation to additional paid-in-capital as the shares were vested but not issued. The share value was calculated based on the most recent funding event. Subsequently, the Company changed its accounting policy to value company shares based on appraisal of fair market value that considered all available information material to the value of the Company, including the present value of anticipated future cash flows and other relevant factors such as a discount for lack of marketability. The same method was applied retrospectively to value stock grant awards in prior years. On August 24, 2021, the Company offered employees the option to convert their vested stock grants into stock options at weighted average conversion ratio of approximately 6.64 115 10,000,000 On August 24,2021, the Company issued 25,725,370 Between August 24, 2021, and December 31, 2021, the Company awarded 578,400 On June 17, 2022, the Company agreed with a third party who provided a rent guarantee to the Company’s landlord on the Company’s building in Mesa, Arizona to exchange 75,000 shares of Class A common stock for 10,000 shares of Class C common stock. The Company recorded General and Administrative expenses of $572 thousand on the Company’s Condensed Consolidated Statements of operations for the year ended December 31, 2022, resulting from consideration provided for the loss of perquisites afforded to the Class C shareholder. The Company recorded $ 41.5 123.2 The Company uses the Black-Scholes option-pricing method for valuing stock option awards. Calculating the fair value of stock option awards requires the input of subjective assumptions. Other reasonable assumptions could provide differing results. The fair value of stock options at the grant date was determined using the following assumptions for the years ended December 31, 2022, and 2021. Schedule of stock options at the grant date Years ended December 31, 2022 2021 Expected average life (years) 7.0 7.0 Expected volatility 75.33 73.56 Risk-free interest rate 1.65 0.06 Expected dividend yield - - Compensation expense was determined by applying the Black-Scholes model on the appraised value of the underlying share price for each stock on the grant date. A summary of the Company’s outstanding stock options and restricted stock units (“RSU”) as of December 31, 2022, and changes during the year is presented below: Schedule of stock options and restricted stock units activity Options RSUs Shares Weighted Weighted Shares Weighted Outstanding, December 31, 2021 45,486,067 $ 7.00 7 1,344,657 $ - Granted 946,800 7 110,000 7.00 Exercised (37,100 ) - - - Forfeited (899,063 ) 7.00 (7,456 ) - Shares issued - (1,278,858 ) Unissued shares converted to options 78,343 (78,343 ) Expired - - - - Outstanding, December 31, 2022 45,575,047 $ 7.00 7 90,000 7.00 Exercisable, December 31, 2022 33,425,287 $ 7.00 7 - - Common Stock The total number of shares of common stock the Company has authority to issue is 96,248,541 0.0001 In 2021 and 2022, the Company issued Class D shares of Common Stock. These shares are not traded openly or available for sale to the public. Class D shares are offered only to the President and the Chief Executive Officer of the Company. Each class D share of common stock is granted ten votes compared to Class A shares of common stock which are granted one vote per share. The shares of Class D Stock are not entitled to receive any dividends or any distribution on a voluntary or involuntary liquidation, dissolution or winding up of the affairs of the Company. Class D shares are not convertible, are deemed to have no economic value, and upon a holder’s cessation of service to the Company, such holder shall, on the one-year anniversary of such cessation, surrender to the Company for no consideration all shares of Class D Stock owned by such holder. Class D stock were issued to the Chief Executive Officer and President in the amount of 31,125,370 The breakdown of common stock by class at December 31, 2022, and December 31, 2021, were as follows: Schedule of breakdown of common stock by class December 31, 2022 2021 Class A 9,763,838 6,854,576 Class C - 5,000 Class D 31,125,370 25,725,370 Total Shares Outstanding 40,889,208 32,584,946

Convertible Debt and Warrant Li

Convertible Debt and Warrant Liability	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Convertible Debt and Warrant Liability	10 Convertible Debt and Warrant Liability On November 3, 2022, the Company issued the first tranche of the 10% Original Issue Discount Convertible Notes (“Convertible Notes”) in the aggregate principal amount of $ 10.0 9.0 10% 15 On January 5, 2023, the Company entered into an amendment to the Purchase Agreement (the “Purchase Agreement Amendment”), pursuant to which the Company and each Investor agreed, among other things, to amend the terms and conditions of the second tranche of funding (“Second Tranche”) and terminate the third tranche of funding contemplated under the Purchase Agreement. In connection with the Purchase Agreement Amendment, the Company also issued a Warrant to each Investor purchase up to an aggregate of 268,980 shares of the Company’s Class A common stock. Concurrently with the Purchase Agreement Amendment, the Company also entered into an amendment (the “Registration Rights Agreement Amendment”) to the Registration Rights Agreement, dated as of November 3, 2022, with each Investor, pursuant to which the Company agreed to file a registration statement (a “Registration Statement”) with the SEC registering the resale of the shares of the Company’s Class A common stock issuable under the First Tranche within 20 days after the closing of the First Tranche and registering the resale of the shares of the Company’s Class A common stock issuable under the Second Tranche within two trading days after the closing of the Second Tranche, as applicable, and to cause any such Registration Statement to become effective within 60 days after filing. On January 27, 2023, the Investors exercised their rights to purchase the allowable amounts under the Purchase Agreement Amendment and the Company issued $10.0 million of Convertible Notes and 942,034 Common Stock Warrants in the Second Tranche. The Company received net proceeds of $ 9 The Company elected the fair value option to account for the Convertible Notes. As such, the Company recorded the Convertible Notes at fair value and will subsequently measure them to fair value at each reporting date. Changes in fair value were recognized as a component of other income (expense), net in the consolidated statements of operations. Activity as a result in changes in fair value of the Company’s convertible Notes during the three month period ended March 31, 2023 were as follows (in thousands): Schedule of convertible debt Three Months Ended March 31, 2023 Balance at December 31, 2022 $ 10,911 Convertible Debt issued during the period 7,330 Conversions/payoffs (16,346 ) Unrealized Loss 2,159 Convertible Debt Liability at March 31, 2023 $ 4,054 As a result of applying the fair value option, direct costs and fees related to the convertible notes were expensed as incurred and were not deferred. The following table provides the fair value and contractual principal balance outstanding of the Convertible debt accounted for under the fair value option as of March 31, 2023 and December 31, 2022: Schedule of fair value option March 31, 2023 December 31, 2022 Convertible Notes fair value $ 4,054 $ 10,911 Convertible Notes, contractual principal outstanding 3,654 10,000 Fair value less unpaid principal balance $ 400 $ 911 All Convertible Notes and Common Stock Warrants, by written agreement, provide for a beneficial ownership limitation cap of 4.99% shares of the total issued and outstanding common stock of the Company, at any given time. Warrant Liability In connection with the issuance of the Convertible Notes, the investors received a number of Common Stock Warrants equal to 30% of the face value of the Convertible Notes divided by the VWAP prior to the applicable closing date. The Warrants entitle the holder to purchase one share of the Company’s Class A common stock at the exercise price of a) $ 15 231,312 942,034 On February 21, 2023, the Company, consummated the offering of an aggregate of 8,334,000 1.56 13 There were 5,417,100 6,250,500 The Company recorded all of the Warrants at fair value and subsequently remeasured unexercised Warrants to fair value at the reporting date. Changes in fair value were recognized as a component of other income (expense), net in the consolidated statements of operations. The Company recognized a gain in the consolidated statements of operations in relation to these instruments for the three months ended March 31, 2023 as follows (in thousands). Schedule of warrant liability March 31, 2023 Balance at December 31, 2022 $ 374 Warrants issued during the period 9,754 Series A warrants exercised during the period (3,300 ) Unrealized gain (4,440 ) Warrant Liability at March 31, 2023 $ 2,388	12 Convertible Debt and Warrant Liability On November 4, 2022, the Company issued the first tranche of the 10% Original Issue Discount Convertible Notes in the aggregate principal amount of $ 10.0 9.0 10 15 The Company elected the fair value option to account for the 2022 Convertible Notes. As such, the Company recorded the 2022 Convertible Notes at fair value and will subsequently measure them to fair value at each reporting date. Changes in fair value were recognized as a component of other income (expense), net in the consolidated statements of operations. Losses as a result in changes in fair value of the Company’s convertible notes during the year ended December 31, 2022 were as follows (in thousands): Schedule of convertible debt Years ended December 31, 2022 Balance at the beginning of the year $ - Convertible Debt issued during the period 7,034 Unrealized loss 3,877 Convertible Debt Liability at the end of the year $ 10,911 As a result of applying the fair value option, direct costs and fees related to the convertible notes were expensed as incurred and were not deferred. The following table provides the fair value and contractual principal balance outstanding of the 2022 Convertible accounted for under the fair value option as of December 31, 2022: Schedule of fair value option Amount Convertible debt fair value $ 10,911 2022 Convertible Notes, contractual principal outstanding $ 10,000 Fair value less unpaid principal balance $ 911 All convertible notes and warrants, by written agreement, provide for a beneficial ownership limitation cap of 4.99% shares of the total issued and outstanding common stock of the Company, at any given time. Warrant Liability In connection with the issuance of the convertible note, the investors received a number of warrants equal to 30% of the face value of the convertible note divided by the VWAP prior to the applicable closing date. The Common Stock Warrants entitles the holder to purchase one share of the Company’s Class A ordinary shares at the exercise price of a) $ 15 231,312 The Company recorded the Warrants at fair value and subsequently remeasured them to fair value at the reporting date. Changes in fair value were recognized as a component of other income (expense), net in the consolidated statements of operations. The Company recognized a gain in the consolidated statements of operations in relation to these instruments for fiscal year 2022 as follows (in thousands). There were no warrants exercised as of December 31, 2022. Schedule of warrant liability Years ended December 31, 2022 Balance at the beginning of the year $ - Warrants issued during the period 1,966 Unrealized Gain (1,592 ) Warrant Liability at the end of the year $ 374

Fair Value

Fair Value	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value	11 Fair Value The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at March 31, 2023 and December 31, 2022, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value (in thousands). Schedule of fair value, liabilities measured on recurring basis Description: Level March 31, 2023 December 31, 2022 Liabilities: Warrant liability 3 $ 2,388 $ 374 Convertible Notes 3 4,054 10,911 Convertible debt and warrant liability, at fair value $ 6,442 $ 11,285 Warrant Liability The Common Stock Warrants and Series B Warrants are accounted for as liabilities pursuant to ASC 815-40 and are measured at fair value as of each reporting period. Changes in the fair value of the Warrants are recorded in the statements of operations each period. Changes in fair value of the liability resulting from the cumulative changes in instrument- specific credit risk will be presented in accumulated other comprehensive income. The Warrants were valued using a Monte Carlo simulation model, which is considered to be a Level 3 fair value measurement. Inherent in an options pricing model are assumptions related to expected share-price volatility, expected life, risk-free interest rate and dividend yield. The Company estimates the volatility of its ordinary shares based on historical volatility that matches the expected remaining life of the warrants. The risk-free interest rate is based on the U.S. Treasury zero-coupon yield curve on the grant date for a maturity similar to the expected remaining life of the warrants. The expected life of the warrants is assumed to be equivalent to their remaining contractual term. The dividend rate is based on the historical rate, which the Company anticipates remaining at zero. The following tables provide quantitative information regarding Level 3 fair value measurements for Common Stock Warrants and Series B Warrants as of March 31, 2023 and December 31, 2022. Common Stock Warrants Schedule of fair value measurements for common stock warrants March 31, 2023 December 31, 2022 Exercise price $ 15.00 $ 15.00 Share price $ 0.58 $ 3.25 Volatility 95 % 85 % Expected life 4.76 4.84 Risk-free rate 3.62 % 4.01 % Dividend yield - - Series B Warrants March 31, 2023 Exercise price $ 1.56 Share price $ 0.58 Volatility 95 % Expected life 4.89 Risk-free rate 3.61 % Dividend yield - Convertible Notes The Company accounts for its Convertible Notes under ASC 815, Derivatives and Hedging The estimated fair value of the Convertible Notes was based on the following significant inputs: Schedule of fair value of the convertible notes March 31, 2023 December 31, 2022 Risk-free interest rate 4.20 % 4.46 % Time to expiration (in years) 1.76 1.84 Expected volatility 95 % 85 % Dividend yield - - Stock price $ 0.58 $ 3.25 Face value $ 3,654,342 $ 10,000,000 Fixed conversion rate $ 15.00 $ 15.00 Roll-forward discount rate 23.19 % 5.11 %	13 Fair Value The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at December 31, 2022, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. The company had no such instruments at December 31, 2021: Schedule of fair value, liabilities measured on recurring basis Description: Level December 31, Liabilities: Warrant liability 3 $ 374 Convertible Notes 3 $ 10,911 Warrant Liability The Common Stock Warrants are accounted for as liabilities pursuant to ASC 815-40 and are measured at fair value as of each reporting period. Changes in the fair value of the Warrants are recorded in the statements of operations each period. Changes in fair value of the liability resulting from the cumulative changes in instrument- specific credit risk will be presented in accumulated other comprehensive income. The Common Stock Warrants were valued using a Monte Carlo simulation model, which is considered to be a Level 3 fair value measurement. Inherent in an options pricing model are assumptions related to expected share-price volatility, expected life, risk-free interest rate and dividend yield. The Company estimates the volatility of its ordinary shares based on historical volatility that matches the expected remaining life of the warrants. The risk-free interest rate is based on the U.S. Treasury zero-coupon yield curve on the grant date for a maturity similar to the expected remaining life of the warrants. The expected life of the warrants is assumed to be equivalent to their remaining contractual term. The dividend rate is based on the historical rate, which the Company anticipates remaining at zero. The following table provides quantitative information regarding Level 3 fair value measurements for Common Stock Warrants as of December 31, 2022. Schedule of fair value measurements for common stock warrants December 31, Exercise price $ 15.00 Share price $ 3.25 Volatility 85 % Expected life 4.84 Risk-free rate 4.01 % Dividend yield - Convertible Note The Company accounts for its convertible note under ASC 815, Derivatives and Hedging The estimated fair value of the Convertible Notes was based on the following significant inputs: Schedule of fair value of the convertible notes December 31, Risk-free interest rate 4.46 % Time to expiration (in years) 1.84 Expected volatility 85 % Dividend yield - Stock price $ 3.25 Face value $ 10,000,000 Fixed conversion rate $ 15.00 Roll-forward discount rate 5.11 %

Subsequent Events

Subsequent Events	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	12 Subsequent Events Nasdaq Bid Price Deficiency Letter On April 11, 2023, the Company received a notice from Nasdaq indicating that the Company is not in compliance with the $1.00 minimum bid price requirement set forth in Nasdaq Listing Rule 5550(a)(2) for continued listing on The Nasdaq Global Market. On April 11, 2023, the Company also determined that receipt of the notice from Nasdaq constituted an event of default under its Convertible Notes. As a result, unless waived by the holders, the Convertible Notes began accruing default interest at a rate of 10% 3.3 Pending Holding Company Reorganization Merger On April 17, 2023, the Company filed a registration statement on Form S-4 indicating that the board of directors unanimously approved an agreement and plan of merger dated April 16, 2023 among the Company, Nxu, Inc. a Delaware corporation (“Nxu”), and Atlis Merger Sub Inc., a Delaware corporation and wholly-owned subsidiary of Nxu, pursuant to which Atlis will merge with Atlis Merger Sub. Inc. with Atlis surviving as a wholly-owned subsidiary of Nxu Upon completion of the merger, Nxu will replace Atlis as the publicly listed corporation and will conduct all the operations currently conducted by Atlis. On May 9, 2023, the merger was approved by the Company’s shareholders. Nasdaq Notice of Capital Market Listing Approval As previously disclosed in the Company’s 2022 Form 10-K, on March 13, 2023, the Company received a notice from Nasdaq stating that, based on Nasdaq’s review of the Company’s Market Value of Listed Securities (“MVLS”) for the last 38 consecutive business days, the Company no longer meets the minimum MVLS requirement of $50 million for continued listing of the Company’s Class A common stock on Nasdaq under Nasdaq Listing Rule 5450(b)(2)(A). The Company also disclosed that the Company may be eligible to transfer to The Nasdaq Capital Market before the expiry of the 180-day period. To qualify, the Company would be required to meet the continued listing requirements for The Nasdaq Capital Market. On May 11, 2023, the Company received notice from the Nasdaq that it had been approved for listing on the Nasdaq Capital Market. The transfer will be effective at the opening of trading on or about May 15, 2023.	13 Subsequent Events On January 5, 2023, the Company entered into an amendment to the Securities Purchase Agreement dated November 3, 2022, pursuant to which the Company and each Investor agreed, among other things, to amend the terms and conditions of the second tranche of funding and terminate the third tranche of funding contemplated under the Purchase Agreement. The Purchase Agreement Amendment provides that, with respect to the Second Tranche, at any time prior to the earlier to occur of (x) April 30, 2024 and (y) the twentieth (20 th First Tranche Notes Warrants 268,980 Concurrently with the Purchase Agreement Amendment, the Company also entered into an amendment (the “Registration Rights Agreement Amendment”) to the Registration Rights Agreement, dated as of November 3, 2022, with each Investor, pursuant to which the Company agreed to file a registration statement (a “Registration Statement”) with the Securities and Exchange Commission registering the resale of the shares of the Company’s Class A common stock issuable under the First Tranche within 20 days after the closing of the First Tranche and registering the resale of the shares of the Company’s Class A common stock issuable under the Second Tranche within two trading days after the closing of the Second Tranche, as applicable, and to cause any such Registration Statement to become effective within 60 days after filing. On January 27, 2023, the investors exercised their rights to purchase the allowable amounts under the agreement. The Company received net proceeds of $ 9 On February 21, 2023, the Company consummated a public offering of an aggregate of 8.3 1.56 13 Each unit consists of (i) one share of Class A common stock, $0.0001 par value per share (“Class A common stock”), of the Company , (ii) 0.65 Series A warrants to purchase 0.65 shares of Class A common stock (the “Series A Warrants”) and (iii) 0.75 Series B warrants to purchase 0.75 shares of Class A common stock (the “Series B Warrants” and, together with the Series A Warrants, the “Warrants”), each such Warrant being exercisable from time to time for one share of Class A common stock at an exercise price of $1.56. On March 13, 2023, the Company received a notice from The Nasdaq stating that, based on Nasdaq’s review of the Company’s Market Value of Listed Securities (“MVLS”) for the last 38 consecutive business days, the Company no longer meets the minimum MVLS requirement of $50 million for continued listing of the Company’s Class A common stock on Nasdaq under Nasdaq Listing Rule 5450(b)(2)(A) (the “MLVS Rule”). The Notice has no immediate effect on the listing of the Company’s Class A common stock on Nasdaq and, in accordance with Nasdaq Listing Rule 5810(c)(3)(C), the Company will have 180 calendar days, or until September 11, 2023, to regain compliance with the MVLS Rule. To regain compliance with the MLVS Rule, the MVLS for the Company’s shares of Class A common stock must be at least $50 million for a minimum of 10 consecutive business days at any time during this 180-day period. If the Company regains compliance with the MLVS Rule, Nasdaq will provide the Company with written confirmation and will close the matter. If the Company does not regain compliance by September 11, 2023, Nasdaq will provide notice that the Company’s shares of Class A common stock are subject to delisting. In the event of such notification, the Nasdaq rules permit the Company an opportunity to appeal Nasdaq’s determination. There can be no assurance that the Company will be able to regain compliance with the MVLS requirement or maintain compliance with the other Nasdaq listing requirements. The Company is monitoring the MLVS of its shares of Class A common stock and will consider options available to it to potentially achieve compliance. The Company may be eligible to transfer to The Nasdaq Capital Market before the expiry of the 180-day period. To qualify, the Company would be required to meet the continued listing requirements for The Nasdaq Capital Market.

Recent Accounting Pronouncement

Recent Accounting Pronouncements and Summary of Significant Accounting Policies	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Recent Accounting Pronouncements and Summary of Significant Accounting Policies	2. Recent Accounting Pronouncements and Summary of Significant Accounting Policies Recent Accounting Pronouncements The Company has reviewed all recently issued accounting pronouncements and concluded that they were either not applicable or not expected to have a material impact on its consolidated financial statements. Summary of Significant Accounting Policies Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Due to uncertainties, actual results could differ from the estimates and assumptions used in preparation of the consolidated financial statements.	2. Summary of Significant Accounting Policies Recent Accounting Pronouncements and Summary of Significant Accounting Policies Recent Accounting Pronouncements In December 2019, the FASB issued Accounting Standards Update, Simplifying the Accounting for Income Taxes Income Taxes In August 2020, the FASB issued Accounting Standards Update 2020-06 (ASU 2020-06). ASU 2020-06 eliminates the beneficial conversion feature and cash conversion models in Accounting Standards Codification 470-20 that require separate accounting for embedded conversion features in convertible instruments. The new guidance also eliminates some of the conditions that must be met for equity classification under ASC 815-40-25. The standard is effective for smaller reporting companies for annual periods beginning after December 15, 2023. Early adoption is permitted. The Company has chosen to early adopt this standard for the period ended December 31, 2022. The Company has reviewed all recently issued accounting pronouncements and concluded that they were either not applicable or not expected to have a material impact on its consolidated financial statements. Summary of Significant Accounting Policies Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Due to uncertainties, actual results could differ from the estimates and assumptions used in preparation of the consolidated financial statements. Segment Reporting The Company evaluated segment reporting in accordance with Accounting Standards Codification 280 – Segment Reporting (“ASC 280”) and concluded that ATLIS is comprised of one operating segment. The Company reports segment information based on the operating results regularly reviewed by the chief operating decision maker to make decisions about resource allocation and the performance of the business. Concentration of Credit Risks The Company is subject to concentrations of credit risk primarily from cash and cash equivalents. The Company considers all highly liquid temporary cash investments with an original maturity of three months or less when purchased to be cash equivalents. The Company’s cash and cash equivalents accounts are held at a financial institution and are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $ 250 Advertising The Company began utilizing media networks, including, but not limited to online and social media presence to build awareness for the product and brand. Advertising costs for the year ended December 31, 2022, were $ 5.3 2.7 Income Taxes Income taxes are accounted for in accordance with the provisions of ASC 740. Deferred tax assets and liabilities are recognized for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established, when necessary, but no less than quarterly, to reduce deferred tax assets to the amounts expected to be realized. Property and Equipment Property and equipment are carried at cost. Depreciation is calculated using the straight-line method over the estimated useful life of each asset. Estimated useful lives for significant classes of assets are currently 5 years. Maintenance and repairs are charged to expense as incurred. Significant renewals and betterments are capitalized according to their estimated useful lives or over the lease term for leasehold improvements. The Company capitalizes property and equipment with an initial value over $ 2,500 Long-Lived Assets In accordance with ASC 360-10, the Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that their net book value may not be recoverable. When such facts and circumstances exist, the Company compares the projected undiscounted future cash flows associated with the related asset or group of assets over their estimated useful lives against their respective carrying amount. Impairment, if any, is based on the excess of the carrying amount over the fair value, based on market value when available, or discounted expected cash flows, of those assets and is recorded in the period in which the determination is made. Depending on the asset, estimated fair market value may be determined either by use of the discounted cash flow model or by reference to estimated selling values of assets in similar condition. There were no Research and Development Expenses Research and development costs are charged to operations when incurred and are included in Operating expenses on the consolidated statements of operations. The Company recorded $ 9.6 6 3.6 2.8 1.6 4.4 General and administrative expenses General and administrative costs include salaries related to non-production and non research and development employees, legal and other professional fees, rent and other general expenses incurred by the company. The company recorded $ 12.4 3.8 8.6 3.3 1.2 2.1 Stock Based Compensation The Company accounts for stock-based compensation in accordance with ASC Topic 718, Compensation-Stock Compensation. Under the fair value recognition provisions of this topic, stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as an expense over the requisite service period, which is the vesting period. Forfeitures are accounted for as they occur in accordance with ASC 718-10-35-3. The Company uses the Black-Scholes option-pricing method for valuing stock option awards. Calculating the fair value of stock option awards requires the input of subjective assumptions. Other reasonable assumptions could have a material impact on the Company’s stock-based compensation expense and therefore, its operational results. Stock Issued for Services The Company periodically grants common stock awards to non-employees in exchange for services. The fair value of the stock-based compensation awards granted is based on the fair value of the award on the grant date. Stock-based payments are recorded on the consolidated statements of operations in the same manner and to the same financial statement line item as it would have been had such settlement been made in cash. Contract Liability The Company defers the recognition of revenue when cash payments are received or due in advance of satisfying its performance obligations, including amounts which are refundable. The Company recorded no 523 Other income, net Other income primarily consists of realized and unrealized gains and losses on convertible debt and warrant liabilities, gains and losses on the sale of property and equipment and gains on forgiveness of the Company’s Paycheck Protection Program. Fair Value of Financial Instruments Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 820“Fair Value Measurements and Disclosures” (“ASC 820”) defines fair value, the methods used to measure fair value and the expanded disclosures about fair value measurements. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between the buyer and the seller at the measurement date. In determining fair value, the valuation techniques consistent with the market approach, income approach and cost approach shall be used to measure fair value. ASC 820establishes a fair value hierarchy for inputs, which represent the assumptions used by the buyer and seller in pricing the asset or liability. These inputs are further defined as observable and unobservable inputs. Observable inputs are those that buyer and seller would use in pricing the asset or liability based on market data obtained from sources independent of the Company. Unobservable inputs reflect the Company’s assumptions about the inputs that the buyer and seller would use in pricing the asset or liability developed based on the best information available in the circumstances. The fair value hierarchy is categorized into three levels based on the inputs as follows: Level 1 - Valuations based on unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access. Valuation adjustments and block discounts are not being applied. Since valuations are based on quoted prices that are readily and regularly available in an active market, valuation of these securities does not entail a significant degree of judgment. Level 2 - Valuations based on (i) quoted prices in active markets for similar assets and liabilities, (ii) quoted prices in markets that are not active for identical or similar assets, (iii) inputs other than quoted prices for the assets and liabilities, or (iv) inputs that are derived principally from or corroborated by market through correlation or other means. Level 3 - Valuations based on inputs that are unobservable and significant to the overall fair value measurement. The fair value of the Company’s certain assets and liabilities, which qualify as financial instruments under ASC 820, approximates the carrying amounts represented in the balance sheets as of December 31, 2022, and 2021. The fair values of cash and cash equivalents, prepaid assets, accounts payable and accrued expenses are estimated to approximate the carrying values as of December 31, 2022, and 2021, due to the short maturities of such instruments. There were no transfers between Levels 1, 2 or 3 during the year ended December 31, 2022, or for the year ended December 31, 2021.

Inventory

Inventory	3 Months Ended
	Mar. 31, 2023
Inventory Disclosure [Abstract]
Inventory	3. Inventory Inventory is stated at the lower of cost or net realizable value (“LCNRV”) and consists of raw materials and work in progress. The Company primarily calculates inventory value actual cost on the first-in, first-out (“FIFO”) basis. NRV is the estimated selling price of inventory in the ordinary course of business, less estimated costs of completion, disposal, and transportation. The Company assesses the valuation of inventory and periodically adjusts its value for estimated excess and obsolete inventory based upon expectations of future demand and market conditions, as well as damaged or otherwise impaired goods. The following table summarizes the components of Inventory on the Condensed Consolidated Balance Sheets at March 31, 2023 (in thousands): Schedule of inventory March 31, 2023 December 31, 2022 Raw materials $ 98 $ 98 Work in process 580 - Total Inventory $ 678 $ 98

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company has reviewed all recently issued accounting pronouncements and concluded that they were either not applicable or not expected to have a material impact on its consolidated financial statements.	Recent Accounting Pronouncements In December 2019, the FASB issued Accounting Standards Update, Simplifying the Accounting for Income Taxes Income Taxes In August 2020, the FASB issued Accounting Standards Update 2020-06 (ASU 2020-06). ASU 2020-06 eliminates the beneficial conversion feature and cash conversion models in Accounting Standards Codification 470-20 that require separate accounting for embedded conversion features in convertible instruments. The new guidance also eliminates some of the conditions that must be met for equity classification under ASC 815-40-25. The standard is effective for smaller reporting companies for annual periods beginning after December 15, 2023. Early adoption is permitted. The Company has chosen to early adopt this standard for the period ended December 31, 2022. The Company has reviewed all recently issued accounting pronouncements and concluded that they were either not applicable or not expected to have a material impact on its consolidated financial statements.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Due to uncertainties, actual results could differ from the estimates and assumptions used in preparation of the consolidated financial statements.	Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Due to uncertainties, actual results could differ from the estimates and assumptions used in preparation of the consolidated financial statements.
Segment Reporting		Segment Reporting The Company evaluated segment reporting in accordance with Accounting Standards Codification 280 – Segment Reporting (“ASC 280”) and concluded that ATLIS is comprised of one operating segment. The Company reports segment information based on the operating results regularly reviewed by the chief operating decision maker to make decisions about resource allocation and the performance of the business.
Concentration of Credit Risks		Concentration of Credit Risks The Company is subject to concentrations of credit risk primarily from cash and cash equivalents. The Company considers all highly liquid temporary cash investments with an original maturity of three months or less when purchased to be cash equivalents. The Company’s cash and cash equivalents accounts are held at a financial institution and are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $ 250
Advertising		Advertising The Company began utilizing media networks, including, but not limited to online and social media presence to build awareness for the product and brand. Advertising costs for the year ended December 31, 2022, were $ 5.3 2.7
Income Taxes		Income Taxes Income taxes are accounted for in accordance with the provisions of ASC 740. Deferred tax assets and liabilities are recognized for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established, when necessary, but no less than quarterly, to reduce deferred tax assets to the amounts expected to be realized.
Property and Equipment		Property and Equipment Property and equipment are carried at cost. Depreciation is calculated using the straight-line method over the estimated useful life of each asset. Estimated useful lives for significant classes of assets are currently 5 years. Maintenance and repairs are charged to expense as incurred. Significant renewals and betterments are capitalized according to their estimated useful lives or over the lease term for leasehold improvements. The Company capitalizes property and equipment with an initial value over $ 2,500
Long-Lived Assets		Long-Lived Assets In accordance with ASC 360-10, the Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that their net book value may not be recoverable. When such facts and circumstances exist, the Company compares the projected undiscounted future cash flows associated with the related asset or group of assets over their estimated useful lives against their respective carrying amount. Impairment, if any, is based on the excess of the carrying amount over the fair value, based on market value when available, or discounted expected cash flows, of those assets and is recorded in the period in which the determination is made. Depending on the asset, estimated fair market value may be determined either by use of the discounted cash flow model or by reference to estimated selling values of assets in similar condition. There were no
Research and Development Expenses		Research and Development Expenses Research and development costs are charged to operations when incurred and are included in Operating expenses on the consolidated statements of operations. The Company recorded $ 9.6 6 3.6 2.8 1.6 4.4
General and administrative expenses		General and administrative expenses General and administrative costs include salaries related to non-production and non research and development employees, legal and other professional fees, rent and other general expenses incurred by the company. The company recorded $ 12.4 3.8 8.6 3.3 1.2 2.1
Stock Based Compensation		Stock Based Compensation The Company accounts for stock-based compensation in accordance with ASC Topic 718, Compensation-Stock Compensation. Under the fair value recognition provisions of this topic, stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as an expense over the requisite service period, which is the vesting period. Forfeitures are accounted for as they occur in accordance with ASC 718-10-35-3. The Company uses the Black-Scholes option-pricing method for valuing stock option awards. Calculating the fair value of stock option awards requires the input of subjective assumptions. Other reasonable assumptions could have a material impact on the Company’s stock-based compensation expense and therefore, its operational results.
Stock Issued for Services		Stock Issued for Services The Company periodically grants common stock awards to non-employees in exchange for services. The fair value of the stock-based compensation awards granted is based on the fair value of the award on the grant date. Stock-based payments are recorded on the consolidated statements of operations in the same manner and to the same financial statement line item as it would have been had such settlement been made in cash.
Contract Liability		Contract Liability The Company defers the recognition of revenue when cash payments are received or due in advance of satisfying its performance obligations, including amounts which are refundable. The Company recorded no 523
Other income, net		Other income, net Other income primarily consists of realized and unrealized gains and losses on convertible debt and warrant liabilities, gains and losses on the sale of property and equipment and gains on forgiveness of the Company’s Paycheck Protection Program.
Fair Value of Financial Instruments		Fair Value of Financial Instruments Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 820“Fair Value Measurements and Disclosures” (“ASC 820”) defines fair value, the methods used to measure fair value and the expanded disclosures about fair value measurements. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between the buyer and the seller at the measurement date. In determining fair value, the valuation techniques consistent with the market approach, income approach and cost approach shall be used to measure fair value. ASC 820establishes a fair value hierarchy for inputs, which represent the assumptions used by the buyer and seller in pricing the asset or liability. These inputs are further defined as observable and unobservable inputs. Observable inputs are those that buyer and seller would use in pricing the asset or liability based on market data obtained from sources independent of the Company. Unobservable inputs reflect the Company’s assumptions about the inputs that the buyer and seller would use in pricing the asset or liability developed based on the best information available in the circumstances. The fair value hierarchy is categorized into three levels based on the inputs as follows: Level 1 - Valuations based on unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access. Valuation adjustments and block discounts are not being applied. Since valuations are based on quoted prices that are readily and regularly available in an active market, valuation of these securities does not entail a significant degree of judgment. Level 2 - Valuations based on (i) quoted prices in active markets for similar assets and liabilities, (ii) quoted prices in markets that are not active for identical or similar assets, (iii) inputs other than quoted prices for the assets and liabilities, or (iv) inputs that are derived principally from or corroborated by market through correlation or other means. Level 3 - Valuations based on inputs that are unobservable and significant to the overall fair value measurement. The fair value of the Company’s certain assets and liabilities, which qualify as financial instruments under ASC 820, approximates the carrying amounts represented in the balance sheets as of December 31, 2022, and 2021. The fair values of cash and cash equivalents, prepaid assets, accounts payable and accrued expenses are estimated to approximate the carrying values as of December 31, 2022, and 2021, due to the short maturities of such instruments. There were no transfers between Levels 1, 2 or 3 during the year ended December 31, 2022, or for the year ended December 31, 2021.

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements and Summary of Significant Accounting Policies (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company has reviewed all recently issued accounting pronouncements and concluded that they were either not applicable or not expected to have a material impact on its consolidated financial statements.	Recent Accounting Pronouncements In December 2019, the FASB issued Accounting Standards Update, Simplifying the Accounting for Income Taxes Income Taxes In August 2020, the FASB issued Accounting Standards Update 2020-06 (ASU 2020-06). ASU 2020-06 eliminates the beneficial conversion feature and cash conversion models in Accounting Standards Codification 470-20 that require separate accounting for embedded conversion features in convertible instruments. The new guidance also eliminates some of the conditions that must be met for equity classification under ASC 815-40-25. The standard is effective for smaller reporting companies for annual periods beginning after December 15, 2023. Early adoption is permitted. The Company has chosen to early adopt this standard for the period ended December 31, 2022. The Company has reviewed all recently issued accounting pronouncements and concluded that they were either not applicable or not expected to have a material impact on its consolidated financial statements.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Due to uncertainties, actual results could differ from the estimates and assumptions used in preparation of the consolidated financial statements.	Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Due to uncertainties, actual results could differ from the estimates and assumptions used in preparation of the consolidated financial statements.

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Schedule of property and equipment March 31, 2023 December 31, 2022 Leasehold improvements $ 261 $ 261 Office equipment 164 114 Tools and plant equipment 2,398 2,354 Vehicles 70 70 Less—Accumulated depreciation (500 ) (358 ) Property and equipment, net $ 2,393 $ 2,441	Schedule of property and equipment As of December 31, 2022 2021 Leasehold improvements $ 261 $ 130 Office equipment 114 64 Tools and plant equipment 2,354 830 Vehicles 70 59 Less—Accumulated depreciation (358 ) (103 ) Property and equipment, net $ 2,441 $ 980

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Schedule of intangible assets As of December 31, 2022 2021 Patents $ 12 $ 12 Less—Accumulated amortization (2 ) (1 ) Intangible assets, net $ 10 $ 11

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of operating loss carryforwards	Schedule of operating loss carryforwards 2022 2021 Deferred income tax assets: $ 51,919 $ 34,912 Valuation allowance (51,919 ) (34,912 ) Net total $ - $ -
Schedule of effective income tax rate reconciliation	Schedule of effective income tax rate reconciliation 2022 2021 Effective Tax Rate Reconciliation: Federal statutory tax rate 21 % 21 % State taxes, net of federal benefit - % - % Change in valuation allowance (21 %) (21 %) Effective Tax Rate - % - %

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Schedule of lease maturities	Schedule of lease maturities Year 2023 $ 368 2024 379 2025 194 Total minimum lease payments 941 Less imputed interest (39 ) Total operating lease liabilities $ 902
Schedule of lease expenses	Schedule of lease expenses 2022 2021 Lease Expense Category: Classification Operating Lease Expense General and administrative expenses Legal and other $ 335 $ 457 Finance lease expense: Amortization of leased assets General and administrative expenses Legal and Other 23 - Interest on lease liabilities Interest expense 7 - Total lease expense $ 365 $ 457

Stock Based Compensation and _2

Stock Based Compensation and Common Stock (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Equity [Abstract]
Schedule of stock options at the grant date		Schedule of stock options at the grant date Years ended December 31, 2022 2021 Expected average life (years) 7.0 7.0 Expected volatility 75.33 73.56 Risk-free interest rate 1.65 0.06 Expected dividend yield - -
Schedule of stock options and restricted stock units Activity	Schedule of stock options and restricted stock units Activity Options RSUs Shares Weighted Weighted Shares Weighted Outstanding, December 31, 2022 45,575,047 $ 7.00 7 90,000 $ 7.00 Granted 5,000 7 Exercised (77,973 ) 7.00 Forfeited (25,036 ) 7.00 Shares issued - Expired - - Outstanding, March 31, 2023 45,477,038 $ 7.00 7 90,000 7.00 Exercisable, March 31, 2023 35,150,269 $ 7.00 7 - -	Schedule of stock options and restricted stock units activity Options RSUs Shares Weighted Weighted Shares Weighted Outstanding, December 31, 2021 45,486,067 $ 7.00 7 1,344,657 $ - Granted 946,800 7 110,000 7.00 Exercised (37,100 ) - - - Forfeited (899,063 ) 7.00 (7,456 ) - Shares issued - (1,278,858 ) Unissued shares converted to options 78,343 (78,343 ) Expired - - - - Outstanding, December 31, 2022 45,575,047 $ 7.00 7 90,000 7.00 Exercisable, December 31, 2022 33,425,287 $ 7.00 7 - -
Schedule of common stock by class	Schedule of common stock by class March 31, 2023 December 31, 2022 Class A 32,856,398 9,763,838 Class C - - Class D 32,475,370 31,125,370 Total Shares Outstanding 65,331,768 40,889,208	Schedule of breakdown of common stock by class December 31, 2022 2021 Class A 9,763,838 6,854,576 Class C - 5,000 Class D 31,125,370 25,725,370 Total Shares Outstanding 40,889,208 32,584,946

Convertible Debt and Warrant _2

Convertible Debt and Warrant Liability (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of convertible debt	Schedule of convertible debt Three Months Ended March 31, 2023 Balance at December 31, 2022 $ 10,911 Convertible Debt issued during the period 7,330 Conversions/payoffs (16,346 ) Unrealized Loss 2,159 Convertible Debt Liability at March 31, 2023 $ 4,054	Schedule of convertible debt Years ended December 31, 2022 Balance at the beginning of the year $ - Convertible Debt issued during the period 7,034 Unrealized loss 3,877 Convertible Debt Liability at the end of the year $ 10,911
Schedule of fair value option	Schedule of fair value option March 31, 2023 December 31, 2022 Convertible Notes fair value $ 4,054 $ 10,911 Convertible Notes, contractual principal outstanding 3,654 10,000 Fair value less unpaid principal balance $ 400 $ 911	Schedule of fair value option Amount Convertible debt fair value $ 10,911 2022 Convertible Notes, contractual principal outstanding $ 10,000 Fair value less unpaid principal balance $ 911
Schedule of warrant liability	Schedule of warrant liability March 31, 2023 Balance at December 31, 2022 $ 374 Warrants issued during the period 9,754 Series A warrants exercised during the period (3,300 ) Unrealized gain (4,440 ) Warrant Liability at March 31, 2023 $ 2,388	Schedule of warrant liability Years ended December 31, 2022 Balance at the beginning of the year $ - Warrants issued during the period 1,966 Unrealized Gain (1,592 ) Warrant Liability at the end of the year $ 374

Fair Value (Tables)

Fair Value (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of fair value, liabilities measured on recurring basis	Schedule of fair value, liabilities measured on recurring basis Description: Level March 31, 2023 December 31, 2022 Liabilities: Warrant liability 3 $ 2,388 $ 374 Convertible Notes 3 4,054 10,911 Convertible debt and warrant liability, at fair value $ 6,442 $ 11,285	Schedule of fair value, liabilities measured on recurring basis Description: Level December 31, Liabilities: Warrant liability 3 $ 374 Convertible Notes 3 $ 10,911
Schedule of fair value measurements for common stock warrants	Schedule of fair value measurements for common stock warrants March 31, 2023 December 31, 2022 Exercise price $ 15.00 $ 15.00 Share price $ 0.58 $ 3.25 Volatility 95 % 85 % Expected life 4.76 4.84 Risk-free rate 3.62 % 4.01 % Dividend yield - - Series B Warrants March 31, 2023 Exercise price $ 1.56 Share price $ 0.58 Volatility 95 % Expected life 4.89 Risk-free rate 3.61 % Dividend yield -	Schedule of fair value measurements for common stock warrants December 31, Exercise price $ 15.00 Share price $ 3.25 Volatility 85 % Expected life 4.84 Risk-free rate 4.01 % Dividend yield -
Schedule of fair value of the convertible notes	Schedule of fair value of the convertible notes March 31, 2023 December 31, 2022 Risk-free interest rate 4.20 % 4.46 % Time to expiration (in years) 1.76 1.84 Expected volatility 95 % 85 % Dividend yield - - Stock price $ 0.58 $ 3.25 Face value $ 3,654,342 $ 10,000,000 Fixed conversion rate $ 15.00 $ 15.00 Roll-forward discount rate 23.19 % 5.11 %	Schedule of fair value of the convertible notes December 31, Risk-free interest rate 4.46 % Time to expiration (in years) 1.84 Expected volatility 85 % Dividend yield - Stock price $ 3.25 Face value $ 10,000,000 Fixed conversion rate $ 15.00 Roll-forward discount rate 5.11 %

Inventory (Tables)

Inventory (Tables)	3 Months Ended
	Mar. 31, 2023
Inventory Disclosure [Abstract]
Schedule of inventory	Schedule of inventory March 31, 2023 December 31, 2022 Raw materials $ 98 $ 98 Work in process 580 - Total Inventory $ 678 $ 98

Organization and Basis of Pre_2

Organization and Basis of Presentation (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands		1 Months Ended	3 Months Ended	12 Months Ended
	Nov. 04, 2022	Feb. 21, 2023	Mar. 31, 2023	Dec. 31, 2022	Jan. 02, 2022	Dec. 31, 2021
Subsidiary, Sale of Stock [Line Items]
Net Loss			$ 12,300	$ 70,700
Net cash flows used in operating activities			9,400	23,500
Cash			12,900	2,700
Accumulated deficit			231,000	218,600
Proceeds from debt	$ 9,000		9,000
Operating Lease, Right-of-Use Asset			722	798	$ 1,100
Operating Lease, Liability, Current			348	344	$ 1,200
Current portion of lease liability				344
Operating Lease, Liability, Noncurrent			$ 470	$ 558
Public Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Shares issued		8,300,000
Share price		$ 1.56
Value of shares issued		$ 13,000
Voting rights		Each unit consists of (i) one share of Class A common stock, (ii) 0.65 Series A warrants to purchase 0.65 shares of Class A common stock and (iii) 0.75 Series B warrants to purchase 0.75 shares of Class A common stock, each such warrant being exercisable from time to time for one share of Class A common stock at an exercise price of $1.56.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Cash fdic insurance amount	$ 250
Advertising costs	5,300	$ 2,700
Capitalizes property and equipment	2,500
Impairment charges	0	0
Research and development expenses	9,600	4,400
Employee compensastion	6,000	2,800
Research and development expenses related to materials and equipment purchases	3,600	1,600
General and administrative	12,400	3,300
General and administrative expenses related to employee	3,800	1,200
Legal and other expenses	8,600	2,100
Contract with Customer, Liability	$ 523	$ 0

Property and Equipment (Details

Property and Equipment (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Less - Accumulated depreciation	$ (500)	$ (358)	$ (103)
Property plant and equipment, net	2,393	2,441	980
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment , gross	261	261	130
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment , gross	164	114	64
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment , gross	2,398	2,354	830
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment , gross	$ 70	$ 70	$ 59

Property and Equipment (Detai_2

Property and Equipment (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 142	$ 55	$ 348	$ 89
Property and equipment	232		232
Capital lease			$ 157
Capital lease	$ 119

Intangible Assets (Details)

Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Patents		$ 12	$ 12
Less—Accumulated amortization		(2)	(1)
Intangible assets, net	$ 10	$ 10	$ 11

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Descriptive of patent number	patent number 11.069.945 on July 20, 2021.
Finite-Lived Intangible Asset, Useful Life	10 years
Amortization of intangible assets	$ 1	$ 1

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Deferred income tax assets:	$ 51,919	$ 34,912
Valuation allowance	(51,919)	(34,912)
Net total

Income Taxes (Details 1)

Income Taxes (Details 1)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Federal statutory tax rate	21%	21%
State taxes, net of federal benefit
Change in valuation allowance	(21.00%)	(21.00%)
Effective Tax Rate

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2017	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Operating loss carry forward		$ 16,500	$ 16,500
Operating loss carryforward expiration date		2037	2037
Corporate tax rate				21%
Current income tax expenses benefit	$ 3,000	$ 14,900
Liability for Uncertainty in Income Taxes, Current	0	$ 0	$ 0		$ 0
Cumulative income tax benefit	$ 53,000

Paycheck Protection Program L_2

Paycheck Protection Program Loan (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Feb. 11, 2021	Apr. 30, 2020
Short-Term Debt [Line Items]
Interest rate		1%
Other income	$ 397
Federal Reserve Bank Advances [Member]
Short-Term Debt [Line Items]
Loan granted		$ 397	$ 93

Net Loss per Share (Details Nar

Net Loss per Share (Details Narrative) - $ / shares	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Earning per share basic	$ 0.66	$ 2.85	$ 8.88	$ 10.77
Potentially dilutive securities			55,900,000
Options And R S Us [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities			45,700,000
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities			231,000
Convertible Debts [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities			10,000,000
Options And R S Us 1 [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities			46,800,000	46,800,000

Leases (Details)

Leases (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Leases [Abstract]
2023	$ 368
2024	379
2025	194
Total minimum lease payments	941
Less imputed interest	(39)
Total operating lease liabilities	$ 902

Leases (Details 1)

Leases (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating Lease Expense	$ 335	$ 457
Amortization of leased assets	23
Interest on lease liabilities	7
Total lease expense	$ 365	$ 457

Leases (Details Narrative)

Leases (Details Narrative) $ in Thousands	Dec. 31, 2022 USD ($)
Leases [Abstract]
Operating Lease, Weighted Average Remaining Lease Term	5 years
Operating Lease, Weighted Average Discount Rate, Percent	3.25%
Lease liabilities	$ 157

Vendor Deposits (Details Narrat

Vendor Deposits (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Vendor Deposits
Vendor Deposits	$ 88	$ 20	$ 38
Purchase of new equipment	$ 68

Stock Based Compensation and _3

Stock Based Compensation and Common Stock (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Expected average life (years)	7 years	7 years
Expected volatility	75.33%	73.56%
Risk-free interest rate	1.65%	0.06%
Expected dividend yield

Stock Based Compensation and _4

Stock Based Compensation and Common Stock (Details 1) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Balance at beginning	45,575,047	45,486,067
Balance at beginning fair value	$ 7	$ 7
Weighted average conttractual term (in years)	7 years	7 years
Granted | shares	5,000	946,800
Weighted average conttractual term (in years)	7 years	7 years
Exercised | shares	(77,973)	(37,100)
Forfeited | shares	(25,036)	(899,063)
Fair value Forfeited	$ 7	$ 7
Shares issued | shares
Unissued shares converted to options | shares		78,343
Expired | shares
Balance at ending	45,477,038	45,575,047
Balance at ending fair value	$ 7	$ 7
Weighted average conttractual term (in years)	7 years	7 years
Options, Exercisable, Number	35,150,269	33,425,287
Options, Exercisable, Weighted Average Exercise Price	$ 7	$ 7
Weighted average conttractual term (in years)	7 years	7 years
Fair value Forfeited	$ 7
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Balance at beginning	90,000	1,344,657
Balance at beginning fair value	$ 7
Granted | shares		110,000
Granted fair value		$ 7
Forfeited | shares		(7,456)
Shares issued | shares		(1,278,858)
Unissued shares converted to options | shares		(78,343)
Balance at ending	90,000	90,000
Balance at ending fair value	$ 7	$ 7
Options, Exercisable, Number
Options, Exercisable, Weighted Average Exercise Price

Stock Based Compensation and _5

Stock Based Compensation and Common Stock (Details 2) - shares	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Class of Stock [Line Items]
Total Shares Outstanding	65,331,768	40,889,208	32,584,946
Common Class A [Member]
Class of Stock [Line Items]
Total Shares Outstanding	32,856,398	9,763,838	6,854,576
Common Class C [Member]
Class of Stock [Line Items]
Total Shares Outstanding			5,000
Common Class D [Member]
Class of Stock [Line Items]
Total Shares Outstanding	32,475,370	31,125,370	25,725,370

Stock Based Compensation and _6

Stock Based Compensation and Common Stock (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Aug. 24, 2021	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2023
Class of Stock [Line Items]
Weighted average conversion ratio	6.64%
Employee Benefits and Share-Based Compensation			$ 115,000
Vested stock unissued	10,000,000
Stock based compensation expense		$ 41,500	$ 123,200
Common stock, shares authorized		96,248,541		96,248,541
Common stock, par value		$ 0.0001		$ 0.0001
Common Stock Class D [Member]
Class of Stock [Line Items]
Stock issued during period	25,725,370
Stock Issued During Period to employees			578,400
Common Class D [Member]
Class of Stock [Line Items]
Common stock, shares authorized		41,925,572	41,925,572	41,925,572
Common stock, par value		$ 0.0001	$ 0.0001	$ 0.0001
Common Stock, Shares, Issued		31,125,370	25,725,370	32,475,370

Schedule of convertible debt (D

Schedule of convertible debt (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Balance at beginning	$ 10,911
Convertible Debt issued during the period	7,330	7,034
Unrealized loss	2,159	3,877
Balance at end	$ 4,054	$ 10,911

Schedule of fair value option (

Schedule of fair value option (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Convertible debt fair value	$ 4,054	$ 10,911
2022 Convertible Notes, contractual principal outstanding	3,654	10,000
Fair value less unpaid principal balance	$ 400	$ 911

Schedule of warrant liability (

Schedule of warrant liability (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Balance at beginning	$ 374
Proceeds from Issuance of Warrants	9,754	1,966
Unrealized Gain	(4,440)	(1,592)
Balance at end	$ 2,388	$ 374

Convertible Debt and Warrant _3

Convertible Debt and Warrant Liability (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands			1 Months Ended		3 Months Ended		12 Months Ended
	Apr. 11, 2023	Nov. 04, 2022	Feb. 21, 2023	Jan. 27, 2023	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Debt Instrument [Line Items]
Proceeds from convertible debt				$ 9,000	$ 9,000		$ 9,000
Interest rate	10%
Net proceeds		$ 9,000			9,000
Proceeds from public oppering					$ 12,020	$ 3,413
Warrant Liability [Member] | Public Offering [Member]
Debt Instrument [Line Items]
Public offering consummated			8,334,000
Public offering price			$ 1.56
Proceeds from public oppering			$ 13,000
Warrant Liability [Member] | First Tranche [Member]
Debt Instrument [Line Items]
Warrants issued					231,312
Warrant Liability [Member] | Second Tranche [Member]
Debt Instrument [Line Items]
Warrants issued					942,034
Warrant Liability [Member] | Class A Ordinary Shares [Member]
Debt Instrument [Line Items]
Warrant exercise price					$ 15
Warrant Liability [Member] | Series A Warrants [Member]
Debt Instrument [Line Items]
Warrants issued					5,417,100
Warrant Liability [Member] | Series B Warrants [Member]
Debt Instrument [Line Items]
Warrants issued					6,250,500
Convertible Notes [Member]
Debt Instrument [Line Items]
Principal amount		10,000
Proceeds from convertible debt		$ 9,000
Interest rate		10%
Conversion price		$ 15
Warrant exercise price		$ 15
Warrants issued		231,312

Fair Value (Details)

Fair Value (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liability	$ 2,388	$ 374
Convertible Notes	4,054	10,911
Convertible Notes	6,442	11,285
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liability	2,388	374
Convertible Notes	4,054	10,911
Convertible Notes	$ 6,442	$ 11,285

Fair Value (Details 1)

Fair Value (Details 1) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected life		7 years	7 years
Risk-free rate		1.65%	0.06%
Dividend yield
Common Stock Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price	$ 15	$ 15
Share price	$ 0.58	$ 3.25
Volatility	95%	85%
Expected life	4 years 9 months 3 days	4 years 10 months 2 days
Risk-free rate	3.62%	4.01%
Dividend yield
Series B Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price	$ 1.56
Share price	$ 0.58
Volatility	95%
Expected life	4 years 10 months 20 days
Risk-free rate	3.61%
Dividend yield

Fair Value (Details 2)

Fair Value (Details 2) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Risk-free interest rate		1.65%	0.06%
Time to expiration (in years)		7 years	7 years
Dividend yield
Face value	$ 4,054,000	$ 10,911,000
Convertible Notes [Member]
Debt Instrument [Line Items]
Risk-free interest rate	4.20%	4.46%
Time to expiration (in years)	1 year 9 months 3 days	1 year 10 months 2 days
Volatility	95%	85%
Dividend yield
Stock price	$ 0.58	$ 3.25
Face value	$ 3,654,342	$ 10,000,000
Fixed conversion rate	$ 15	$ 15
Roll-forward discount rate	23.19%	5.11%

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands			1 Months Ended		3 Months Ended		12 Months Ended
	Apr. 11, 2023	Jan. 05, 2023	Feb. 21, 2023	Jan. 27, 2023	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Proceeds from convertible debt				$ 9,000	$ 9,000		$ 9,000
Interest rate	10%
Obligation payment	$ 3,300
Public Offering [Member]
Shares issued			8,300,000
Share price			$ 1.56
Value of shares issued			$ 13,000
Punlic Offering [Member]
Voting rights			Each unit consists of (i) one share of Class A common stock, $0.0001 par value per share (“Class A common stock”), of the Company , (ii) 0.65 Series A warrants to purchase 0.65 shares of Class A common stock (the “Series A Warrants”) and (iii) 0.75 Series B warrants to purchase 0.75 shares of Class A common stock (the “Series B Warrants” and, together with the Series A Warrants, the “Warrants”), each such Warrant being exercisable from time to time for one share of Class A common stock at an exercise price of $1.56.
Common Class A [Member]
Warrants issued		268,980

Inventory (Details)

Inventory (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Raw materials	$ 98	$ 98
Work in process	580
Total Inventory	$ 678	$ 98

Convertible Debt and Warrant _4

Convertible Debt and Warrant Liability (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Balance at beginning	$ 10,911
Convertible Debt issued during the period	7,330	7,034
Conversions/payoffs	(16,346)
Unrealized Gain (Loss)	2,159	3,877
Balance at end	$ 4,054	$ 10,911

Convertible Debt and Warrant _5

Convertible Debt and Warrant Liability (Details 1) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Convertible Notes fair value	$ 4,054	$ 10,911
Convertible Notes, contractual principal outstanding	3,654	10,000
Fair value less unpaid principal balance	$ 400	$ 911

Convertible Debt and Warrant _6

Convertible Debt and Warrant Liability (Details 2) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Balance at beginning	$ 374
Warrants issued during the period	9,754	1,966
Series A warrants exercised during the period	(3,300)
Unrealized Gain	(4,440)	(1,592)
Balance at end	$ 2,388	$ 374