Celularity (CELU) S-1/A 13 Feb 25 IPO registration (amended) Financial data

Cover

Cover	9 Months Ended
	Sep. 30, 2024
Entity Addresses [Line Items]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Amendment No. 1
Entity Registrant Name	CELULARITY INC.
Entity Central Index Key	0001752828
Entity Tax Identification Number	83-1702591
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	170 Park Avenue
Entity Address, City or Town	Florham Park
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	07932
City Area Code	(908)
Local Phone Number	768-2170
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	170 Park Avenue
Entity Address, City or Town	Florham Park
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	07932
City Area Code	(908)
Local Phone Number	768-2170
Contact Personnel Name	Robert J. Hariri,

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 133	$ 227	$ 13,966
Accounts receivable, net of allowance	8,770	10,046	4,452
Notes receivable		2,072	2,514
Inventory	3,963	5,753	5,308
Prepaid expenses and other current assets	1,636	1,695	7,262
Total current assets	14,502	19,793	33,502
Property and equipment, net	63,208	67,828	75,655
Goodwill	7,347	7,347	119,694
Intangible assets, net	9,624	11,001	120,994
Right-of-use assets - operating leases	10,865	10,990	13,060
Restricted cash	10,163	9,936	14,836
Inventory, net of current portion	12,844	16,657	22,949
Other long-term assets	287	337	376
Total assets	128,840	143,889	401,066
Current liabilities:
Accounts payable	15,400	14,144	5,810
Accrued expenses and other current liabilities	14,466	7,580	9,069
Accrued R&D software		3,500	7,333
Short-term debt - Yorkville ($17,223 at fair value and $16,623 unpaid principal balance at December 31, 2023 and $37,603 at fair value and $37,000 unpaid principal balance at December 31, 2022)		17,223	37,603
Short-term debt - unaffiliated (includes debt measured at fair value of $3,695 at September 30, 2024 and $17,223 at December 31, 2023, respectively)	3,695	19,331
Other short-term debt		2,108
Short-term debt - related party		1,419
Short-term debt - related parties - C.V. Starr and RWI		18,490
Short-term debt - related parties	38,915	19,909
Deferred revenue	3,693	2,834	2,273
Total current liabilities	76,169	67,298	62,088
Deferred revenue, net of current portion	2,639	3,186	2,219
Acquisition-related contingent consideration	1,606	1,606	105,945
Noncurrent lease liabilities - operating	26,451	26,177	27,985
Warrant liabilities	4,403	4,359	3,598
Deferred income tax liabilities	9	9	9
Other liabilities	283	294	321
Total liabilities	111,560	102,929	202,165
Commitments and contingencies (Note 9)
Stockholders’ equity
Preferred stock, value
Common stock, value	2	19	15
Additional paid-in capital	903,670	882,732	844,373
Accumulated other comprehensive loss	(2)		9
Accumulated deficit	(886,390)	(841,791)	(645,496)
Total stockholders’ equity	17,280	40,960	198,901
Total liabilities and stockholders’ equity	$ 128,840	143,889	$ 401,066
Previously Reported [Member]
Current assets:
Cash and cash equivalents		227
Accounts receivable, net of allowance		10,046
Notes receivable		2,072
Inventory		5,753
Prepaid expenses and other current assets		1,695
Total current assets		19,793
Property and equipment, net		67,828
Goodwill		7,347
Intangible assets, net		11,001
Right-of-use assets - operating leases		10,990
Restricted cash		9,936
Inventory, net of current portion		16,657
Other long-term assets		337
Total assets		143,889
Current liabilities:
Accounts payable		14,144
Accrued expenses and other current liabilities		7,580
Accrued R&D software		3,500
Short-term debt - unaffiliated (includes debt measured at fair value of $3,695 at September 30, 2024 and $17,223 at December 31, 2023, respectively)		19,331
Short-term debt - related parties		19,909
Deferred revenue		2,834
Total current liabilities		67,298
Deferred revenue, net of current portion		3,186
Acquisition-related contingent consideration		1,606
Noncurrent lease liabilities - operating		26,177
Warrant liabilities		4,359
Deferred income tax liabilities		9
Other liabilities		294
Total liabilities		102,929
Commitments and contingencies (Note 9)
Stockholders’ equity
Preferred stock, value
Common stock, value		2
Additional paid-in capital		882,749
Accumulated other comprehensive loss
Accumulated deficit		(841,791)
Total stockholders’ equity		40,960
Total liabilities and stockholders’ equity		$ 143,889

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Accounts receivable, net of allowance	$ 6,059	$ 5,837	$ 1,789
Short-term debt, fair value	$ 3,695	17,223	37,603
Short-term debt, unpaid principal balance		$ 16,623	$ 37,000
Preferred stock par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000	10,000,000
Preferred stock, shares issued	0	0	0
Preferred stock, shares outstanding	0	0	0
Common stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	730,000,000	730,000,000	730,000,000
Common stock, shares issued	21,984,614	19,378,192	14,892,129
Common stock, shares outstanding	21,984,614	19,378,192	14,892,129

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Revenues
Total net revenues	$ 9,296,000	$ 3,786,000	$ 36,088,000	$ 10,659,000	$ 22,771,000	$ 17,975,000
Operating expenses
Cost of revenues	3,883,000	3,602,000	7,646,000	6,407,000
Research and development	3,915,000	5,182,000	13,558,000	30,737,000	30,465,000	78,363,000
Software cease-use costs		243,000		24,161,000
Selling, general and administrative	12,650,000	10,748,000	42,585,000	37,508,000	50,576,000	66,021,000
Change in fair value of contingent consideration liability				(104,339,000)	(104,339,000)	(126,277,000)
Goodwill impairment		82,714,000		112,347,000	112,347,000	3,610,000
IPR&D impairment				107,800,000	107,800,000
Amortization of acquired intangible assets	375,000	553,000	1,377,000	1,640,000	2,193,000	2,193,000
Total operating expenses	20,823,000	103,042,000	65,166,000	216,261,000	215,058,000	43,575,000
Loss from operations	(11,527,000)	(99,256,000)	(29,078,000)	(205,602,000)	(192,287,000)	(25,600,000)
Other income (expense):
Interest income	77,000	23,000	254,000	205,000	320,000	365,000
Interest expense	(1,752,000)	(971,000)	(4,452,000)	(2,352,000)	(3,015,000)
Change in fair value of warrant liabilities	714,000	5,187,000	(1,156,000)	6,788,000	6,164,000	42,109,000
Change in fair value of debt	(708,000)	2,003,000	(694,000)	(354,000)	(1,177,000)	(2,522,000)
Loss on debt extinguishment			(3,908,000)
Other expense, net	(2,902,000)	(862,000)	(5,565,000)	(4,527,000)	(6,290,000)	(147,000)
Total other income (expense)	(4,571,000)	5,380,000	(15,521,000)	(240,000)	(3,998,000)	39,805,000
Loss before income taxes	(16,098,000)	(93,876,000)	(44,599,000)	(205,842,000)	(196,285,000)	14,205,000
Income tax expense (benefit)					10,000	13,000
Net loss	(16,098,000)	(93,876,000)	(44,599,000)	(205,842,000)	(196,295,000)	14,192,000
Change in fair value of debt due to change in credit risk, net of tax	(2,000)		(2,000)	2,541,000	146,000	9,000
Other comprehensive (loss) income	(2,000)		(2,000)	2,541,000	146,000	9,000
Comprehensive loss	$ (16,100,000)	$ (93,876,000)	$ (44,601,000)	$ (203,301,000)	$ (196,149,000)	$ 14,201,000
Net (loss) income per share - basic	$ (0.73)	$ (4.98)	$ (2.05)	$ (11.86)	$ (11.02)	$ 1.01
Weighted average shares outstanding - basic	21,976,339	18,831,713	21,756,498	17,353,605	17,813,044	13,990,703
Net (loss) income per share - diluted	$ (0.73)	$ (4.98)	$ (2.05)	$ (11.86)	$ (11.02)	$ 0.95
Weighted average shares outstanding - diluted	21,976,339	18,831,713	21,756,498	17,353,605	17,813,044	14,983,002
Product [Member]
Revenues
Total net revenues	$ 3,393,000	$ 1,684,000	$ 26,199,000	$ 3,633,000	$ 13,149,000	$ 3,749,000
Operating expenses
Cost of revenues	547,000	557,000	2,888,000	1,486,000	8,628,000	2,353,000
Service [Member]
Revenues
Total net revenues	1,292,000	1,427,000	3,857,000	4,062,000	5,441,000	5,512,000
Operating expenses
Cost of revenues	238,000	398,000	952,000	1,355,000	1,650,000	3,536,000
License Royalty And Other [Member]
Revenues
Total net revenues	4,611,000	675,000	6,032,000	2,964,000	4,181,000	8,714,000
Operating expenses
Cost of revenues	$ 3,098,000	$ 2,647,000	$ 3,806,000	$ 3,566,000	$ 5,738,000	$ 13,776,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Common Stock [Member] Previously Reported [Member]	Additional Paid-in Capital [Member]	Additional Paid-in Capital [Member] Previously Reported [Member]	Retained Earnings [Member]	Retained Earnings [Member] Previously Reported [Member]	AOCI Including Portion Attributable to Noncontrolling Interest [Member]	AOCI Including Portion Attributable to Noncontrolling Interest [Member] Previously Reported [Member]	Total	Previously Reported [Member]
Balances at Dec. 31, 2021	$ 12		$ 763,087		$ (663,681)				$ 99,418
Balance, shares at Dec. 31, 2021	12,430,788
Cumulative effect adjustment ASU 2016-02					3,993				3,993
Reclassification of previously exercised stock options			441						441
Reclassification of previously exercised stock options, shares	13,125
Exercise of stock options			948						948
Exercise of stock options, shares	171,047
Purchase and retirement of common shares			(86)						(86)
Purchase and retirement of common shares, shares	(1,050)
Exercise of warrants	$ 2		46,489						46,491
Exercise of warrants, shares	1,328,189
Common stock issued pursuant to short-term debt conversion	$ 1		4,098				(11)		4,088
Common stock issued pursuant to short-term debt conversion, shares	262,797
Vesting of restricted stock units									0
Vesting of restricted stock units, in shares	23,252
Tax withholding on vesting of restricted stock units			(132)						(132)
Tax withholding on vesting of restricted stock units, shares	(7,067)
Stock-based compensation expense			15,856						15,856
Issuance of common stock and warrants in PIPE Offering, net of offering expenses			7,651						7,651
Issuance of common stock and warrants in PIPE Offering, net of offering expenses, in shares	405,406
Issuance of common stock in ATM offering, net of commissions and offering expenses			6,021						6,021
Issuance of common stock in ATM offering, net of commissions and offering expenses, shares	265,641
Change in fair value of debt due to change in credit risk, net of tax							20		20
Net income (loss)					14,192				14,192
Balances at Dec. 31, 2022	$ 15	$ 1	844,373	$ 844,387	(645,496)	$ (645,496)	9	$ 9	198,901	$ 198,901
Balance, shares at Dec. 31, 2022	14,892,129
Exercise of stock options				300						300
Exercise of stock options, shares	107,100
Common stock issued pursuant to short-term debt conversion				3,510				(152)		3,358
Common stock issued pursuant to short-term debt conversion, shares	365,612
Tax withholding on vesting of restricted stock units				(53)						(53)
Tax withholding on vesting of restricted stock units, shares	(8,110)
Stock-based compensation expense				3,988						3,988
Change in fair value of debt due to change in credit risk, net of tax								2,810		2,810
Net income (loss)						(64,017)				(64,017)
Issuance of common stock for stem-cells to be used in research and development				1,000						1,000
Issuance of common stock for stem-cells to be used in research and development, shares	169,492
Issuance of warrants on senior secured bridge loan				274						274
Vesting of restricted stock units
Vesting of restricted stock units, shares	25,339
Issuance of common stock in PIPE Offering, net of offering expenses				8,931						8,931
Issuance of common stock in PIPE Offering, net of offering expenses, shares	938,183
Issuance of common stock under ATM Agreement				136						136
Issuance of common stock under ATM Agreement, shares	13,296
Balances at Mar. 31, 2023	$ 1		862,473		(709,513)		2,667		155,628
Balance, shares at Mar. 31, 2023	16,503,041
Balances at Dec. 31, 2022	$ 15	1	844,373	844,387	(645,496)	(645,496)	9	9	198,901	198,901
Balance, shares at Dec. 31, 2022	14,892,129
Net income (loss)									(205,842)
Balances at Sep. 30, 2023	$ 2		879,188		(851,338)		2,395		30,247
Balance, shares at Sep. 30, 2023	19,365,913
Balances at Dec. 31, 2022	$ 15	1	844,373	844,387	(645,496)	(645,496)	9	9	198,901	198,901
Balance, shares at Dec. 31, 2022	14,892,129
Exercise of stock options			304						304
Exercise of stock options, shares	108,637
Common stock issued pursuant to short-term debt conversion	$ 1		4,598				(155)		4,444
Common stock issued pursuant to short-term debt conversion, shares	559,481
Tax withholding on vesting of restricted stock units			(101)						(101)
Tax withholding on vesting of restricted stock units, shares	(19,130)
Stock-based compensation expense			15,017						15,017
Change in fair value of debt due to change in credit risk, net of tax							146		146
Net income (loss)					(196,295)				(196,295)
Issuance of common stock in Registered Direct Offering, net of offering expenses	$ 2		1,320						1,322
Issuance of common stock in Registered Direct Offering, net of offering expenses, shares	1,780,220
Common stock issued pursuant to short-term debt maturity extension			712						712
Common stock issued pursuant to short-term debt maturity extension, shares	270,731
Fair value of warrant modification for professional services			403						403
Issuance of common stock for stem-cells to be used in research and development			1,000						1,000
Issuance of common stock for stem-cells to be used in research and development, shares	169,492
Issuance of warrants on senior secured bridge loan			2,016						2,016
Vesting of restricted stock units									0
Vesting of restricted stock units, shares	83,759
Issuance of common stock in PIPE Offering, net of offering expenses	$ 1		12,680						12,681
Issuance of common stock in PIPE Offering, net of offering expenses, shares	1,519,579
Issuance of common stock under ATM Agreement			136						136
Issuance of common stock under ATM Agreement, shares	13,296
Issuance of warrants (C.V. Starr & RWI)			274						274
Balances at Dec. 31, 2023	$ 19	2	882,732	882,749	(841,791)	(841,791)			40,960	40,960
Balance, shares at Dec. 31, 2023	19,378,192
Balances at Mar. 31, 2023	$ 1		862,473		(709,513)		2,667		155,628
Balance, shares at Mar. 31, 2023	16,503,041
Exercise of stock options			4						4
Exercise of stock options, shares	1,537
Common stock issued pursuant to short-term debt conversion			282				(10)		272
Common stock issued pursuant to short-term debt conversion, shares	38,085
Tax withholding on vesting of restricted stock units			(33)						(33)
Tax withholding on vesting of restricted stock units, shares	(4,589)
Stock-based compensation expense			3,856						3,856
Change in fair value of debt due to change in credit risk, net of tax							(269)		(269)
Net income (loss)					(47,949)				(47,949)
Issuance of common stock in Registered Direct Offering, net of offering expenses	$ 1		1,225						1,226
Issuance of common stock in Registered Direct Offering, net of offering expenses, shares	923,077
Vesting of restricted stock units
Vesting of restricted stock units, shares	39,178
Issuance of common stock in PIPE Offering, net of offering expenses			3,750						3,750
Issuance of common stock in PIPE Offering, net of offering expenses, shares	581,395
Issuance of warrants (C.V. Starr & RWI)			2,016						2,016
Balances at Jun. 30, 2023	$ 2		873,573		(757,462)		2,388		118,501
Balance, shares at Jun. 30, 2023	18,081,724
Common stock issued pursuant to short-term debt conversion			807				7		814
Common stock issued pursuant to short-term debt conversion, shares	155,785
Tax withholding on vesting of restricted stock units			(1)						(1)
Tax withholding on vesting of restricted stock units, shares	(275)
Stock-based compensation expense			3,598						3,598
Net income (loss)					(93,876)				(93,876)
Issuance of common stock in Registered Direct Offering, net of offering expenses			96						96
Issuance of common stock in Registered Direct Offering, net of offering expenses, shares	857,143
Common stock issued pursuant to short-term debt maturity extension			712						712
Common stock issued pursuant to short-term debt maturity extension, shares	270,731
Fair value of warrant modification for professional services			403						403
Vesting of restricted stock units
Vesting of restricted stock units, shares	805
Balances at Sep. 30, 2023	$ 2		879,188		(851,338)		2,395		30,247
Balance, shares at Sep. 30, 2023	19,365,913
Balances at Dec. 31, 2023	$ 19	2	882,732	882,749	(841,791)	(841,791)			40,960	40,960
Balance, shares at Dec. 31, 2023	19,378,192
Vesting of restricted stock units
Vesting of restricted stock units, in shares	233,361
Tax withholding on vesting of restricted stock units				(357)						(357)
Tax withholding on vesting of restricted stock units, shares	(80,672)
Stock-based compensation expense				2,966						2,966
Issuance of common stock and warrants in PIPE Offering, net of offering expenses				6,000						6,000
Issuance of common stock and warrants in PIPE Offering, net of offering expenses, in shares	2,141,098
Net income (loss)						(22,013)				(22,013)
Issuance of common stock to Yorkville for debt extension and SEPA commitment fee				317						317
Issuance of common stock to Yorkville for debt extension and SEPA commitment fee, in shares	116,964
Issuance and modification of warrants to RWI and C.V. Starr				3,322						3,322
Issuance of warrants to Palantir as consideration for settlement agreement				50						50
Issuance of warrants to Palantir as consideration for settlement agreement, in shares	20,000
Retirement of shares in connection with reverse stock split
Retirement of shares in connection with reverse stock split, in shares	(191)
Balances at Mar. 31, 2024	$ 2		895,047		(863,804)				31,245
Balance, shares at Mar. 31, 2024	21,808,752
Balances at Dec. 31, 2023	$ 19	$ 2	882,732	$ 882,749	(841,791)	$ (841,791)			40,960	$ 40,960
Balance, shares at Dec. 31, 2023	19,378,192
Net income (loss)									(44,599)
Balances at Sep. 30, 2024	$ 2		903,670		(886,390)		(2)		17,280
Balance, shares at Sep. 30, 2024	21,984,614
Balances at Mar. 31, 2024	$ 2		895,047		(863,804)				31,245
Balance, shares at Mar. 31, 2024	21,808,752
Vesting of restricted stock units
Vesting of restricted stock units, in shares	87,180
Tax withholding on vesting of restricted stock units
Tax withholding on vesting of restricted stock units, shares	(2,655)
Stock-based compensation expense			2,990						2,990
Net income (loss)					(6,488)				(6,488)
Issuance and modification of warrants to RWI and C.V. Starr			(61)						(61)
Issuance of warrants to Palantir as consideration for settlement agreement			125						125
Issuance of warrants to Palantir as consideration for settlement agreement, in shares	40,584
Balances at Jun. 30, 2024	$ 2		898,101		(870,292)				27,811
Balance, shares at Jun. 30, 2024	21,933,861
Vesting of restricted stock units
Vesting of restricted stock units, in shares	75,472
Tax withholding on vesting of restricted stock units			(73)						(73)
Tax withholding on vesting of restricted stock units, shares	(24,719)
Stock-based compensation expense			2,672						2,672
Change in fair value of debt due to change in credit risk, net of tax							(2)		(2)
Net income (loss)					(16,098)				(16,098)
Reclassification of warrants from liability classified to equity classified			2,970						2,970
Balances at Sep. 30, 2024	$ 2		$ 903,670		$ (886,390)		$ (2)		$ 17,280
Balance, shares at Sep. 30, 2024	21,984,614

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Cash flow from operating activities:
Net loss	$ (44,599,000)	$ (205,842,000)	$ (196,295,000)	$ 14,192,000
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	6,046,000	7,028,000	9,324,000	9,436,000
Non cash lease expense	125,000	(62,000)	(13,000)	(59,000)
Deferred income taxes				(1,000)
Provision for credit losses	222,000	456,000	1,233,000	1,877,000
Provision for inventory obsolescence	(50,000)		1,328,000
Change in fair value of warrant liabilities	1,156,000	(6,788,000)	(6,164,000)	(42,109,000)
Inventory impairment			5,384,000	904,000
Goodwill impairment		112,347,000	112,347,000	3,610,000
IPR&D impairment		107,800,000	107,800,000
Stock-based compensation expense	8,628,000	11,442,000	15,017,000	15,856,000
Change in fair value of contingent consideration		(104,339,000)	(104,339,000)	(126,277,000)
Acquired in-process research and development		3,000,000	3,000,000
Issuance of common stock for stem-cells to be used in research and development		1,000,000	1,000,000
Issuance of common stock to Palantir as consideration for settlement agreement	175,000
Issuance of common stock relating to Yorkville debt extension			712,000
Discounts arising from RWI loan arrangement - related party		2,151,000	2,151,000
Fair value of warrant modification for professional services		403,000	403,000
Change in fair value of debt	694,000	354,000	1,177,000	2,522,000
Change in fair value of contingent stock consideration		(159,000)	(159,000)	186,000
Other, net	(285,000)	2,012,000	4,157,000	(37,000)
Issuance of common stock to Yorkville for debt extension and SEPA commitment fee	317,000	712,000
Loss on extinguishment of debt	3,908,000
Non cash interest expense	3,217,000
Changes in assets and liabilities:
Accounts receivable	1,054,000	(118,000)	(6,827,000)	(3,584,000)
Inventory	5,653,000	(1,605,000)	(865,000)	(16,891,000)
Prepaid expenses and other assets	109,000	2,179,000	5,606,000	49,000
Accounts payable	1,312,000	6,754,000	8,497,000	(2,948,000)
Accrued expenses and other liabilities	7,237,000	1,533,000	(1,128,000)	(2,623,000)
Accrued R&D software	(3,500,000)	24,161,000	(3,834,000)	7,333,000
Right-of-use assets and lease liabilities			275,000	263,000
Lease liabilities - operating	274,000	172,000
Deferred revenue	312,000	1,065,000	1,528,000	425,000
Net cash used in operating activities	(7,995,000)	(34,344,000)	(38,685,000)	(137,876,000)
Cash flow from investing activities:
Capital expenditures	(105,000)	(468,000)	(1,048,000)	(5,236,000)
Proceeds from Sanuwave convertible note receivable	2,175,000
Purchase of acquired in-process research and development		(3,000,000)	(3,000,000)
Net cash provided by (used in) investing activities	2,070,000	(3,468,000)	(4,048,000)	(5,236,000)
Cash flow from financing activities:
Proceeds from RWI senior secured bridge loan and warrants - related party			12,375,000	46,491,000
Proceeds from warrants and short-term debt - related parties	15,000,000	18,369,000
Proceeds from issuance of short-term debt - unaffiliated	2,993,000	2,000,000
Principal payments of Yorkville short-term debt			(16,811,000)
Proceeds from issuance of senior secured C.V. Starr bridge loan and warrants - related party			4,994,000
Proceeds from short-term debt				39,200,000
Proceeds from the sale of common stock in ATM offering		136,000	136,000	6,519,000
Payments of ATM offering costs and commissions				(498,000)
Repayments of short-term debt - unaffiliated	(17,374,000)	(16,811,000)
Payment of SEPA commitment fee	(25,000)
Repayments of short-term debt - related parties	(106,000)
Proceeds from other short-term debt			2,000,000
Proceeds from other short-term debt - related party			1,000,000
Proceeds from PIPE financing	6,000,000	12,750,000	12,750,000	30,000,000
Proceeds from the exercise of stock options		304,000	304,000	862,000
Tax withholding on vesting of restricted stock units	(430,000)	(87,000)	(101,000)	(132,000)
Proceeds from registered direct offering		9,000,000	9,000,000
Payments of PIPE and other issuance costs		(1,553,000)	(1,553,000)	(2,604,000)
Net cash provided by financing activities	6,058,000	24,108,000	24,094,000	119,838,000
Net increase (decrease) in cash, cash equivalents and restricted cash	133,000	(13,704,000)	(18,639,000)	(23,274,000)
Cash, cash equivalents and restricted cash at beginning of period	10,163,000	28,802,000	28,802,000	52,076,000
Cash, cash equivalents and restricted cash at end of period	10,296,000	15,098,000	10,163,000	28,802,000
Supplemental disclosure of cash flow information:
Cash paid for interest	144,000	1,073,000	1,073,000
Supplemental non-cash investing and financing activities:
Property and equipment included in accounts payable and accrued expenses	(56,000)	(752,000)	(223,000)	(683,000)
Common stock issued for short-term debt conversion		4,599,000	4,599,000	4,099,000
Issuance of warrants on senior secured bridge loan		2,002,000	2,002,000
Reduction of right-of-use assets and associated lease liabilities - operating due to lease modification		(2,083,000)	(2,083,000)
PIPE related offering costs included in accrued expenses		(69,000)	(69,000)
Interest accrued on senior secured loans within long-term debt - related parties		(1,229,000)	(1,770,000)
Reclassification of option liabilities to equity				$ 441,000
Modification of C.V. Starr warrants in connection with forbearance	51,000
Issuance of RWI warrants in connection with forbearance	1,162,000
Reclassification of warrants from liability classified to equity classified	$ 2,970,000

Nature of Business

Nature of Business	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Nature of Business	1. Nature of Business Celularity Inc., (“Celularity” or the “Company”), formerly known as GX Acquisition Corp. (“GX”), was a blank check company incorporated in Delaware on August 24, 2018 On July 16, 2021 (the “Closing Date”), the Company consummated the previously announced merger pursuant to the Merger Agreement and Plan of Reorganization, dated January 8, 2021 (the “Merger Agreement”), by and among GX, Alpha First Merger Sub, Inc., a Delaware corporation and a direct, wholly owned subsidiary of GX (“First Merger Sub”), Celularity LLC (f/k/a Alpha Second Merger Sub LLC), a Delaware limited liability company and a direct, wholly owned subsidiary of GX (“Second Merger Sub”), and the entity formerly known as Celularity Inc., incorporated under the laws of the state of Delaware on August 29, 2016 (“Legacy Celularity”). Upon completion of the merger transaction, GX changed its name to Celularity Inc. At the special meeting held on February 22, 2024, the stockholders of Celularity approved an amendment to Celularity’s Second Amended and Restated Certificate of Incorporation, as amended, to effect a reverse stock split of Celularity’s Class A common stock, par value $ 0.0001 1-for-10 Description of Business Celularity is a cell therapy and regenerative medicine company focused on addressing aging related diseases including cancer and degenerative diseases. Celularity is headquartered in Florham Park, NJ. Legacy Celularity acquired Anthrogenesis Corporation (“Anthrogenesis”) in August 2017 from Celgene Corporation (“Celgene”), a global biotechnology company that merged with Bristol Myers Squibb Company. Previously, Anthrogenesis operated as Celgene Cellular Therapeutics, Celgene’s cell therapy division. The Company is subject to risks and uncertainties common to early-stage companies in the biotechnology industry, including, but not limited to, development by competitors of new technological innovations, dependence on key personnel, protection of proprietary technology, compliance with governmental regulations and the ability to secure additional capital to fund operations. Drug candidates currently under development will require significant additional approval prior to commercialization, including extensive preclinical and clinical testing and regulatory approval. These efforts require significant amounts of additional capital, adequate personnel, and infrastructure and extensive compliance-reporting capabilities. Even if the Company’s drug development efforts are successful, it is uncertain when, if ever, the Company will realize significant revenue from cellular therapy product sales. Going Concern The Company has evaluated whether there are certain conditions and events, considered in the aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the condensed consolidated financial statements are issued. As an emerging clinical-stage biotechnology company, Celularity is subject to certain inherent risks and uncertainties associated with the development of an enterprise. In this regard, since the Company’s inception, substantially all of management’s efforts have been devoted to making investments in research and development including basic scientific research into placentally-derived allogeneic cells, pre-clinical studies to support its current and future clinical programs in cellular therapeutics, and clinical development of its cell programs as well as facilities and selling, general and administrative expenses that support its core business operations (collectively, the “investments”), all at the expense of the Company’s short-term profitability. The Company has historically funded these investments through limited revenues generated from its biobanking and degenerative disease businesses and issuances of equity and debt securities to public and private investors (these issuances are collectively referred to as “outside capital”). Notwithstanding these efforts, management can provide no assurance that the Company’s research and development and commercialization efforts will be successfully completed, or that adequate protection of the Company’s intellectual property will be adequately maintained. Even if these efforts are successful, it is uncertain when, if ever, the Company will generate significant sales or operate in a profitable manner to sustain the Company’s operations without needing to continue to rely on outside capital. As of the date the accompanying condensed consolidated financial statements were issued, or the issuance date, management evaluated the significance of the following adverse conditions and events in considering its ability to continue as a going concern: ● Since its inception, the Company has incurred significant operating losses and net cash used in operating activities. For the nine months ended September 30, 2024, the Company incurred an operating loss of $ 29,078 7,995 886,390 ● The Company expects to incur substantial expenditures to fund its investments for the foreseeable future. In order to fund these investments, the Company will need to secure additional sources of outside capital. While the Company is actively seeking to secure additional outside capital (and has historically been able to successfully secure such capital), as of the issuance date, additional outside capital sufficient to fund operations for the next 12 months has not been secured or was deemed probable of being secured. In addition, management can provide no assurance that the Company will be able to secure additional outside capital in the future or on terms that are acceptable to the Company. Absent an ability to secure additional outside capital in the very near term, the Company will be unable to meet its obligations as they become due over the next 12 months beyond the issuance date. ● As of the issuance date, the Company had approximately $ 46,050 ● As a result of the Company’s failure to timely file its quarterly reports on Form 10-Q for the periods ended March 31, 2024 and June 30, 2024, it no longer complied with the continued listing requirements under the timely filing criteria outlined in Nasdaq Listing Rule 5250(c)(1). The Company had regained compliance with the Nasdaq listing requirements upon filing its Form 10-Q for the period ended June 30, 2024 on November 7, 2024. On November 21, 2024, Nasdaq provided formal notice to the Company that as a result of Company’s failure to timely file its quarterly report on Form 10-Q for the period ended September 30, 2024, the Company was not in compliance with the continued listing requirements under Nasdaq Listing Rule 5250(c)(1). The Company has 60 days to submit a plan to Nasdaq to regain compliance with the continued listing requirements. If Nasdaq accepts the Company’s plan, it may grant an exception of up to 180 days from the filing’s due date, or May 13, 2025, to regain compliance. There can be no assurance that Nasdaq will grant the Company an extension or that the Company will maintain compliance with the Nasdaq listing requirements. If the Company is unable to regain compliance, the Company’s securities will be delisted from the Nasdaq, which such delisting could have a materially adverse effect on the Company’s ability to continue as a going concern. ● In the event the Company is unable to secure additional outside capital to fund the Company’s obligations when they become due over the next 12 months beyond the issuance date, which includes the funds needed to repay the Company’s outstanding debt, management will be required to seek other strategic alternatives, which may include, among others, a significant curtailment of the Company’s operations, a sale of certain of the Company’s assets, a sale of the entire Company to strategic or financial investors, and/or allowing the Company to become insolvent by filing for bankruptcy protection under the provisions of the U.S. Bankruptcy Code. These uncertainties raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying condensed consolidated financial statements have been prepared on the basis that the Company will continue to operate as a going concern, which contemplates that the Company will be able to realize assets and settle liabilities and commitments in the normal course of business for the foreseeable future. Accordingly, the accompanying condensed consolidated financial statements do not include any adjustments that may result from the outcome of these uncertainties.	1. Nature of Business Celularity Inc., (“Celularity” or the “Company”), formerly known as GX Acquisition Corp. (“GX”), was a blank check company incorporated in Delaware on August 24, 2018 On July 16, 2021 (the “Closing Date”), the Company consummated the previously announced merger pursuant to the Merger Agreement and Plan of Reorganization, dated January 8, 2021 (the “Merger Agreement”), by and among GX, Alpha First Merger Sub, Inc., a Delaware corporation and a direct, wholly owned subsidiary of GX (“First Merger Sub”), Celularity LLC (f/k/a Alpha Second Merger Sub LLC), a Delaware limited liability company and a direct, wholly owned subsidiary of GX (“Second Merger Sub”), and the entity formerly known as Celularity Inc., incorporated under the laws of the state of Delaware on August 29, 2016 (“Legacy Celularity”). Upon completion of the merger transaction, GX changed its name to Celularity Inc. At the special meeting held on February 22, 2024, the stockholders of Celularity approved an amendment to Celularity’s Second Amended and Restated Certificate of Incorporation, as amended, to effect a reverse stock split of Celularity’s Class A common stock, par value $ 0.0001 1-for-10 Description of Business Celularity is a cell therapy and regenerative medicine company focused on addressing aging related diseases including cancer and degenerative diseases. Celularity develops and markets off-the-shelf placental-derived allogeneic advanced biomaterial products including allografts and connective tissue matrices for soft tissue repair and reconstructive procedures in the treatment of degenerative disorders and diseases including those associated with aging. Celularity is developing a pipeline of off-the-shelf placental-derived allogeneic cell therapy product candidates including T cells engineered with a chimeric antigen receptor (“CAR”), natural killer (“NK”) cells, and mesenchymal-like adherent stromal cells (“MLASCs”) and exosomes. These therapeutic candidates may potentially target indications across cancer, infectious and degenerative diseases. Celularity believes that by harnessing the placenta’s unique biology and ready availability, it will be able to develop therapeutic solutions that address a significant unmet global need for effective, accessible and affordable therapeutics. Celularity’s biomaterials business today is comprised primarily of the sale of its Biovance 3L products, directly or through its distribution network. Biovance 3L is a tri-layer decellularized, dehydrated human amniotic membrane derived from the placenta of a healthy, full-term pregnancy. It is an intact, natural extracellular matrix that provides a foundation for the wound regeneration process and acts as a scaffold for restoration of functional tissue. Celularity is developing new placental biomaterial products to deepen the commercial pipeline. The Company also plans to leverage its core expertise in cellular therapeutic development and manufacturing to generate revenues by providing contract manufacturing and development services to third parties. The initial focus of this new service offering will be to assist development stage cell therapy companies with the development and manufacturing of their therapeutic candidates for clinical trials. Celularity is headquartered in Florham Park, NJ. Legacy Celularity acquired Anthrogenesis Corporation (“Anthrogenesis”) in August 2017 from Celgene Corporation (“Celgene”), a global biotechnology company that merged with Bristol Myers Squibb Company. Previously, Anthrogenesis operated as Celgene Cellular Therapeutics, Celgene’s cell therapy division. The Celularity IMPACT ( IM P A Cellular therapy 147,215 From a single source material, the postpartum human placenta, the Company derives four allogeneic cell or extracellular vesicle types: T cells, NK cells, MLASCs and exosomes, which have the potential to support multiple therapeutic programs. In 2022, the The Company is subject to risks and uncertainties common to early-stage companies in the biotechnology industry, including, but not limited to, development by competitors of new technological innovations, dependence on key personnel, protection of proprietary technology, compliance with governmental regulations and the ability to secure additional capital to fund operations. Drug candidates currently under development will require significant additional approval prior to commercialization, including extensive preclinical and clinical testing and regulatory approval. These efforts require significant amounts of additional capital, adequate personnel, and infrastructure and extensive compliance-reporting capabilities. Even if the Company’s drug development efforts are successful, it is uncertain when, if ever, the Company will realize significant revenue from product sales. Going Concern In accordance with Accounting Standards Update (“ASU”) No. 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (Subtopic 205-40) (“ASU 205-40”), the Company has evaluated whether there are certain conditions and events, considered in the aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the consolidated financial statements are issued. As an emerging clinical-stage biotechnology company, Celularity is subject to certain inherent risks and uncertainties associated with the development of an enterprise. In this regard, since the Company’s inception, substantially all of management’s efforts have been devoted to making investments in research and development including basic scientific research into placentally-derived allogeneic cells, pre-clinical studies to support its current and future clinical programs in cellular therapeutics, and clinical development of its cell programs as well as facilities and selling, general and administrative expenses that support its core business operations (collectively the “investments”), all at the expense of the Company’s short-term profitability. The Company has historically funded these investments through limited revenues generated from its biobanking and degenerative disease businesses and issuances of equity and debt securities to public and private investors (these issuances are collectively referred to as “outside capital”). Notwithstanding these efforts, management can provide no assurance that the Company’s research and development and commercialization efforts will be successfully completed, or that adequate protection of the Company’s intellectual property will be adequately maintained. Even if these efforts are successful, it is uncertain when, if ever, the Company will generate significant sales or operate in a profitable manner to sustain the Company’s operations without needing to continue to rely on outside capital. Continued decline in the Company’s share price could result in impairment of goodwill or long-lived assets in a future period. As of the date the accompanying consolidated financial statements were issued (the “issuance date”), management evaluated the significance of the following adverse conditions and events in accordance with ASU 205-40: ● 192,287 38,685 841,791 ● As of the issuance date, the Company had approximately $ 593 ● The Company expects to incur substantial expenditures to fund its investments for the foreseeable future. In order to fund these investments, the Company will need to secure additional sources of outside capital. While the Company is actively seeking to secure additional outside capital (and has historically been able to successfully secure such capital), as of the issuance date, no additional outside capital has been secured or was deemed probable of being secured. In addition, ● As of the issuance date, the Company had approximately $ 42,700 ● On April 17, 2024, Nasdaq provided formal notice to the Company that as a result of the Company’s failure to timely file its 2023 Form 10-K, it no longer complied with the continued listing requirements under the timely filing criteria outlined in Nasdaq Listing Rule 5250(c)(1). The Company was required to submit a plan to Nasdaq to regain compliance within 60 calendar days, or by June 17, 2024. On June 18, 2024, Nasdaq indicated that it had received the Company’s plan and granted the Company an extension to file this annual report on Form 10-K and the Company’s quarterly report on Form 10-Q for the period ended March 31, 2024 on or before August 30, 2024. If the Company is unable to regain compliance, the Company’s securities will be delisted from the Nasdaq, which such delisting would have a materially adverse effect on the Company’s ability to continue as a going concern. ● In the event the Company is unable to secure additional outside capital to fund the Company’s obligations when they become due, including repayment of the Company’s outstanding debt, over the next 12 months beyond the issuance date, management will be required to seek other strategic alternatives, which may include, among others, a significant curtailment of the Company’s operations, a sale of certain of the Company’s assets, a sale of the entire Company to strategic or financial investors, and/or allowing the Company to become insolvent by filing for bankruptcy protection under the provisions of the U.S. Bankruptcy Code. These uncertainties raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying consolidated financial statements have been prepared on the basis that the Company will continue to operate as a going concern, which contemplates that the Company will be able to realize assets and settle liabilities and commitments in the normal course of business for the foreseeable future. Accordingly, the accompanying consolidated financial statements do not include any adjustments that may result from the outcome of these uncertainties.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of Presentation The Company’s unaudited condensed consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States (“GAAP”). The unaudited condensed consolidated financial statements include the accounts of wholly owned subsidiaries, after elimination of intercompany accounts and transactions. The unaudited condensed consolidated financial information presented herein reflects all financial information that, in the opinion of management, is necessary for a fair statement of consolidated financial position, results of operations and cash flows for the periods presented. The Company’s condensed consolidated financial statements are prepared in accordance with the U.S. Securities and Exchange Commission’s (“SEC”) rules for the presentation of interim financial statements, which permit certain disclosures to be condensed or omitted. These financial statements should be read in conjunction with the Company’s annual financial statements as of and for the year ended December 31, 2023 included in the Annual Report on Form 10-K filed with the SEC on July 30, 2024, (the “2023 Form 10-K”). In the opinion of management, the accompanying interim financial statements include all normal and recurring adjustments (which consist primarily of accruals, estimates and assumptions that impact the financial statements) considered necessary to present fairly the Company’s consolidated financial position as of September 30, 2024, and its consolidated results of operations and cash flows for the nine months ended September 30, 2024 and 2023. Operating results for the three and nine months ended September 30, 2024, are not necessarily indicative of the results that may be expected for the year ending December 31, 2024. Use of Estimates The preparation of the Company’s condensed consolidated financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements, and the reported amounts of revenue and expenses during the reporting period. Significant estimates and assumptions reflected in these condensed consolidated financial statements include, but are not limited to, assumptions related to the Company’s goodwill and intangible asset impairment assessments, determination of incremental borrowing rates, accrual of research and development expenses, and the valuations of inventory, contingent consideration, short-term debt, stock options and stock warrants. The Company based its estimates on historical experience, known trends and other market-specific or other relevant factors that it believes to be reasonable under the circumstances. On an ongoing basis, management evaluates its estimates when there are changes in circumstances, facts and experience. Changes in estimates are recorded in the period in which they become known. Actual results could differ from those estimates. Fair Value Measurements Certain assets and liabilities of the Company are carried at fair value under GAAP. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. Financial assets and liabilities carried at fair value are to be classified and disclosed in one of the following three levels of the fair value hierarchy, of which the first two are considered observable and the last is considered unobservable: ● Level 1 — Quoted prices in active markets for identical assets or liabilities. ● Level 2 — Observable inputs (other than Level 1 quoted prices), such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data. ● Level 3 — Unobservable inputs that are supported by little or no market activity that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques. Comprehensive Income (Loss) Comprehensive income (loss) refers to revenues, expenses, gains and losses that under GAAP are included in comprehensive income (loss) but are excluded from net income (loss) as these amounts are recorded directly as an adjustment to accumulated other comprehensive income (loss). The Company’s only component of other comprehensive income (loss) is comprised of the portion of the total change in fair value of indebtedness accounted for under the fair value option that is attributable to changes in instrument-specific credit risk. During the nine months ended September 30, 2024, the Company recorded instrument-specific credit risk loss of $ 2 2,541 155 Income Taxes The Company accounts for income taxes using the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the condensed consolidated financial statements or in the Company’s tax returns. Deferred tax assets and liabilities are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Changes in deferred tax assets and liabilities are recorded in the provision for income taxes. The Company assesses the likelihood that its deferred tax assets will be recovered from future taxable income and, to the extent it believes, based upon the weight of available evidence, that it is more likely than not that all or a portion of the deferred tax assets will not be realized, a valuation allowance is established through a charge to income tax expense. Potential for recovery of deferred tax assets is evaluated by estimating the future taxable profits expected and considering prudent and feasible tax planning strategies. No income tax expense was incurred during the nine months ended September 30, 2024 and 2023. Net Income (Loss) per Share Basic net income (loss) per share of common stock is computed by dividing net income (loss) by the weighted-average number of shares of common stock outstanding during each period. Diluted net income (loss) per share of common stock includes the effect, if any, from the potential exercise or conversion of securities, such as redeemable convertible preferred stock, convertible debt, stock options, restricted stock units and warrants, which would result in the issuance of incremental shares of common stock. However, potential common shares are excluded if their effect is anti-dilutive. For diluted net loss per share when the Company has a net loss, the weighted-average number of shares of common stock is the same for basic net loss per share due to the fact that when a net loss exists, dilutive securities are not included in the calculation as the impact is anti-dilutive. All warrants are participating securities, as they participate on a one-for-one basis with Class A common stock in the distribution of dividends, if and when declared by the Board of Directors. For the purposes of computing earnings per share, the warrants are considered to participate with Class A common stock in earnings of the Company. Therefore, the Company computes earnings per share using the two-class method, an earnings allocation method that determines net income (loss) per share (when there are earnings) for common stock and participating securities. No The following potentially dilutive securities have been excluded from the computation of diluted weighted-average shares of Class A common stock outstanding, prior to the use of the two-class method, as they would be anti-dilutive: Schedule Of Antidilutive Securities Excluded From Computation Of Earnings Per Share 2024 2023 September 30, 2024 2023 Stock options 3,455,049 2,961,438 Restricted stock units 327,359 878,555 Warrants 10,905,901 7,070,627 Convertible debt 1,241,291 2,830,177 Anti-dilutive securities 15,929,600 13,740,797 Segment Information Operating segments are defined as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision-making group, in deciding how to allocate resources in assessing performance. The Company manages its operations through an evaluation of three Allowance for Credit Losses With the adoption of ASU 2016-13 Financial Instruments — Credit Losses, Concentrations of Credit Risk and Significant Customers Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash, cash equivalents and restricted cash, and accounts receivable. The Company generally maintains balances in various operating accounts at financial institutions that management believes to be of high credit quality, in amounts that may exceed federally insured limits. The Company has not experienced any losses related to its cash and cash equivalents or restricted cash and does not believe that it is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships. The Company is subject to credit risk from trade accounts receivable related to both degenerative disease product sales and biobanking services. All trade accounts receivables are a result from product sales and services performed in the United States. As of September 30, 2024, two of the Company’s customers, each of which individually comprised at least 10 33 10 63 15 21 10 15 Emerging Growth Company Section 102(b)(1) of the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”) exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Securities Exchange Act of 1934, as amended) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that an emerging growth company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such an election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period, which expires December 31, 2026 unless the Company is otherwise disqualified. Accordingly, when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s condensed consolidated financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Reclassifications Certain prior period amounts have been reclassified to conform with current year presentation. On the condensed consolidated balance sheets, short-term debt - Yorkville and other short-term debt were reclassified to short-term debt - unaffiliated, and short-term debt - related party and short-term debt - related parties - C.V. Starr and RWI were reclassified to short-term debt - related parties. See Note 7 for further information. Recently Adopted Accounting Pronouncements In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-13, Financial Instruments — Credit Losses adopted ASU 2016-13 January 1, 2023 no Recently Issued Accounting Pronouncements In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses	2. Summary of Significant Accounting Policies Basis of Presentation The Company’s consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States (“GAAP”). The consolidated financial statements include the accounts of wholly owned subsidiaries, after elimination of intercompany accounts and transactions. The consolidated financial information presented herein reflects all financial information that, in the opinion of management, is necessary for a fair statement of financial position, results of operations and cash flows for the periods presented. Use of Estimates The preparation of the Company’s consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenue and expenses during the reporting period. Significant estimates and assumptions reflected in these consolidated financial statements include, but are not limited to, assumptions related to the Company’s goodwill and intangible impairment assessment, the valuation of inventory, contingent consideration, short-term debt, determination of incremental borrowing rates, accrual of research and development expenses, and the valuations of stock options and stock warrants. The Company based its estimates on historical experience, known trends and other market-specific or other relevant factors that it believes to be reasonable under the circumstances. On an ongoing basis, management evaluates its estimates when there are changes in circumstances, facts and experience. Changes in estimates are recorded in the period in which they become known. Actual results could differ from those estimates. Fair Value Measurements Certain assets and liabilities of the Company are carried at fair value under GAAP. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value ● Level 1 — Quoted prices in active markets for identical assets or liabilities. ● Level 2 — Observable inputs (other than Level 1 quoted prices), such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data. ● Level 3 — Unobservable inputs that are supported by little or no market activity that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques. Cash and Cash Equivalents Cash and cash equivalents consist principally of cash held in commercial bank accounts, money market funds and U.S. Treasury securities having an original maturity of less than three months. The Company considers all highly liquid investments with maturities of three months or less at the date of acquisition to be cash equivalents. At December 31, 2023 and 2022, substantially all cash and cash equivalents were held in either commercial bank accounts or money market funds. Restricted Cash As of December 31, 2023 and 2022, the Company maintained a letter of credit of $ 9,936 14,836 Inventory Inventory is stated at the lower of cost or market (net realizable value), with cost being determined on a first-in, first-out basis. Prior to initial approval from the FDA or other regulatory agencies, the Company expenses costs relating to the production of inventory in the period incurred. After such time as the product receives initial regulatory approval, the Company capitalizes the inventory costs related to the product. The Company continues to expense costs associated with clinical trial supply costs as research and development expense. The Company periodically analyzes the inventory levels to determine whether there is any obsolete, expired, or excess inventory. If any inventory is (i) expected to expire prior to being sold, (ii) has a cost basis in excess of its net realizable value, (iii) is in excess of expected sales requirements as determined by internal sales forecasts, or (iv) fails to meet commercial sale specifications, the inventory is written-down through a charge to cost of revenues. The determination of whether inventory costs will be realizable requires estimates by management of future expected inventory requirements, based on sales forecasts. If actual market conditions are less favorable than those projected by management, inventory write-downs may be required. Inventory, net of current portion on the Company’s consolidated balance sheets includes inventory expected to remain on hand beyond one year. Property and Equipment Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization expense is recognized using the straight-line method over the estimated useful life of each asset, as follows: Schedule of Property and Equipment Estimated Useful Life Estimated Useful Life Building 26 Furniture and fixtures 5 7 Lab equipment 5 Computer equipment 3 Software 3 Leasehold improvements shorter of the estimated useful life or the lease term Estimated useful lives are periodically assessed to determine if changes are appropriate. Maintenance and repairs are charged to expense as incurred. When assets are retired or otherwise disposed of, the cost of these assets and related accumulated depreciation or amortization are eliminated from the consolidated balance sheets and any resulting gains or losses are included in the consolidated statements of operations in the period of disposal. Costs for capital assets not yet placed into service are capitalized as construction-in-progress and depreciated once placed into service. Impairment of Long-Lived Assets Long-lived assets consist of property, plant and equipment, operating right-of-use assets, and definite-lived intangible assets. Long-lived assets to be held and used are tested for recoverability whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable. Factors that the Company considers in deciding when to perform an impairment review include significant underperformance of the business in relation to expectations, significant negative industry or economic trends and significant changes or planned changes in the use of the assets. If an impairment review is performed to evaluate a long-lived asset group for recoverability, the Company compares forecasts of undiscounted cash flows expected to result from the use and eventual disposition of the long-lived asset group to its carrying value. An impairment loss would be recognized in loss from operations when estimated undiscounted future cash flows expected to result from the use of an asset group are less than its carrying amount. The impairment loss would be based on the excess of the carrying value of the impaired asset group over its fair value, determined based on discounted cash flows. Due to the goodwill impairment recognized during the years ended December 31, 2023 and 2022, as discussed below and in Note 7, the Company performed a recoverability test on long-lived assets and concluded no additional impairment to be recognized as result of this test. The Company did not record any impairment losses on long-lived assets during the years ended December 31, 2023 and 2022. Asset Acquisitions The Company measures and recognizes asset acquisitions that are not deemed to be business combinations based on the cost to acquire the assets, which includes transaction costs. In an asset acquisition, the cost allocated to acquire IPR&D with no alternative future use is charged to research and development expense at the acquisition date. In-Process Research and Development The fair value of IPR&D acquired through a business combination is capitalized as an indefinite-lived intangible asset until the completion or abandonment of the related research and development activities. When the related research and development is completed, the asset is reclassified to a definite-lived asset and amortized over its estimated useful life. The fair value of an IPR&D intangible asset is typically determined using an income approach whereby management forecasts the net cash flows expected to be generated by the asset over its estimated useful life. The net cash flows reflect the asset’s stage of completion, the probability of technical success, the projected costs to complete, expected market competition, and an assessment of the asset’s life-cycle. The net cash flows are then adjusted to present value by applying an appropriate discount rate that reflects the risk factors associated with the cash flow streams. Indefinite-lived IPR&D is not subject to amortization but is tested annually for impairment or more frequently if there are indicators of impairment. The Company tests its indefinite-lived IPR&D annually for impairment during the fourth quarter. In testing indefinite-lived IPR&D for impairment, the Company has the option to first assess qualitative factors to determine whether the existence of events or circumstances would indicate that it is more likely than not that its fair value is less than its carrying amount, or the Company can perform a quantitative impairment analysis to determine the fair value of the indefinite-lived IPR&D without performing a qualitative assessment. Qualitative factors that the Company considers include significant negative industry or economic trends and significant changes or planned changes in the use of the assets. If the Company chooses to first assess qualitative factors and the Company determines that it is more likely than not that the fair value of the indefinite-lived IPR&D is less than its carrying amount, the Company would then determine the fair value of the indefinite-lived IPR&D. Under either approach, if the fair value of the indefinite-lived IPR&D is less than its carrying amount, an impairment charge is recognized in the consolidated statements of operations. During the years ended December 31, 2023 and 2022, the Company recognized an impairment charge related to its indefinite-lived IPR&D of $ 107,800 0 Goodwill Goodwill represents the excess of the fair value of the consideration transferred over the fair value of the net tangible and identifiable intangible assets acquired in a business combination. Goodwill is not subject to amortization but is tested annually for impairment or more frequently if there are indicators of impairment. The Company typically tests its goodwill annually for impairment in the fourth quarter of each year. The Company manages its operations through an evaluation of three In testing goodwill for impairment, the Company has the option to first assess qualitative factors to determine whether the existence of events or circumstances would indicate that it is more likely than not that the fair value of the reporting unit was less than its carrying amount, or the Company can perform a quantitative impairment analysis without performing the qualitative assessment. Examples of such events or circumstances considered in the Company’s qualitative assessment include, but are not limited to, a significant adverse change in legal or business climate, an adverse regulatory action or unanticipated competition. If the Company chooses to first assess qualitative factors and the Company determines that it is more likely than not that the fair value of its reporting unit is less than its carrying amount, the Company would then perform the quantitative impairment test. The quantitative test starts with comparing the fair value of the reporting unit to the carrying amount of a reporting unit, including goodwill. If the fair value of the reporting unit exceeds the carrying amount, no impairment loss is recognized. However, if the fair value of the reporting unit is less than its carrying value, the Company would recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value, not to exceed the total amount of goodwill allocated to the reporting unit. During the years ended December 31, 2023 and 2022, the Company recognized goodwill impairment of $ 112,347 3,610 Warrant Liabilities The Company accounts for the public warrants, private placement warrants, registered direct warrants, and May 2022 PIPE warrants (collectively, “Liability Warrants”) in accordance with the guidance contained in ASC 815-40, “Derivatives and Hedging—Contracts in Entity’s Own Equity,” under which the Liability Warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Accordingly, the Company classifies the Liability Warrants as liabilities at their fair value and adjusts to fair value at each reporting period. This liability is subject to re-measurement at each balance sheet date until exercised, and any change in fair value is recognized as a component of other (expense) income in the consolidated statements of operations. The Liability Warrants excluding the public warrants were initially and subsequently valued using a Black-Scholes option pricing model, which is considered to be a Level 3 fair value measurement. The public warrants are valued based on the quoted market price as of each relevant reporting date. Leases In accordance with ASU No. 2016-02, Leases (Topic 842) (“ASU 2016-02” or “ASC 842”), the Company classifies leases at the lease commencement date. At the inception of an arrangement, the Company determines whether the arrangement is or contains a lease based on the circumstances present. Leases with a term greater than one year will be recognized on the consolidated balance sheets as right-of-use assets (“ROU”), lease liabilities, and if applicable, long-term lease liabilities. The Company includes renewal options to extend the lease in the lease term where it is reasonably certain that it will exercise these options. Lease liabilities and the corresponding ROU are recorded based on the present values of lease payments over the terms. The interest rate implicit in lease contracts is typically not readily determinable. As such, the Company utilizes the appropriate incremental borrowing rates, which are the rates that would be incurred to borrow on a collateralized basis, over similar terms, amounts equal to the lease payments in a similar economic environment. Variable payments that do not depend on a rate or index are not included in the lease liability and are recognized as incurred. Lease contracts do not include residual value guarantees nor do they include restrictions or other covenants. Certain adjustments to ROUs may be required for items such as initial direct costs paid, incentives received, or lease prepayments. If significant events, changes in circumstances, or other events indicate that the lease term or other inputs have changed, the Company would reassess lease classification, remeasure the lease liability using revised inputs as of the reassessment date, and adjust the ROU. The Company has elected the “package of 3” practical expedients permitted under the transition guidance, which eliminates the requirements to reassess prior conclusions about lease identification, lease classification, and initial direct costs. The Company also adopted an accounting policy which provides that leases with an initial term of 12 months or less and no purchase option that the Company is reasonably certain of exercising will not be included within the lease right-of-use assets and lease liabilities on its consolidated balance sheets. Refer to Note 10 for further information. Short-Term Debt- Yorkville The Company elected the fair value option to account for the financial instrument as per the pre-paid advance agreement with YA II PN, Ltd (“Yorkville”) (see Note 9). As of December 31, 2023, due to the short term nature of the debt, the fair value approximates the settlement amount which was fully paid on January 17, 2024. As of December 31, 2022, the estimate of the fair value was determined using a binomial lattice model. The fair value measurement of the debt is determined using Level 3 inputs and assumptions unobservable in the market. Changes in the fair value of debt that is accounted for at fair value, inclusive of related accrued interest expense, are presented as gains or losses in the accompanying consolidated statements of operations and comprehensive loss under change in fair value of debt. The portion of total changes in fair value of debt attributable to changes in instrument-specific credit risk are determined through specific measurement of periodic changes in the discount rate assumption exclusive of base market changes and are presented as a component of comprehensive income (loss) in the accompanying consolidated statements of operations and comprehensive loss. The actual settlement of the short-term debt could differ from current estimates based on the timing of when and if Yorkville elects to convert amounts into common shares, potential cash repayment by us prior to maturity, and movements in the Company’s common share price. Revenue Recognition The Company generates revenue from its degenerative disease commercial operations (i.e., the sale of Biovance ® ® ® ® Product sales and rentals Biovance ® ® The Company recognizes revenue when control of the products and services is transferred to its customers in an amount that reflects the consideration it expects to receive from its customers in exchange for those products and services. This process involves identifying the contract with a customer, determining the performance obligations in the contract, determining the contract price, allocating the contract price to the distinct performance obligations in the contract, and recognizing revenue when, or as, the performance obligations have been satisfied. Sales and other taxes collected on behalf of third parties are excluded from revenue. A performance obligation is considered distinct from other obligations in a contract when it provides a benefit to the customer either on its own or together with other resources that are readily available to the customer and is separately identified in the contract. The Company considers a performance obligation satisfied once it has transferred control of a good or service to the customer, meaning the customer has the ability to use and obtain the benefit of the good or service. Transaction prices of products or services are typically based on contracted rates with customers and to the extent that the transaction price includes variable consideration, the Company estimates the amount of variable consideration that should be included in the transaction price utilizing the expected value method or the most likely amount, depending on the circumstances, to which the Company expects to be entitled. The Company offers volume-based discounts, rebates and prompt pay discounts and other various incentives which are accounted for under the variable consideration model. If sales incentives may be earned by a customer for purchasing a specified amount of product, the Company estimates whether such incentives will be achieved and recognizes these incentives as a reduction in revenue in the same period the underlying revenue transaction is recognized. The Company primarily uses the expected value method to estimate incentives. Under the expected value method, the Company considers the historical experience of similar programs as well as reviews sales trends on a customer-by-customer basis to estimate what levels of incentives will be earned. At December 31, 2023, the Company had reserves totaling $ 3,270 no The Company provides for rights of return to customers on its degenerative disease products. To date, the Company has had minimal product returns and therefore does not record a provision for returns. Services The Company separately recognizes revenues for services to expectant parents who contract with the Company to collect, process and store umbilical cord blood and placenta derived cells and tissue for private use. The Company recognizes revenue from collection and processing fees at the point in time of the successful completion of processing and recognizes storage fees over time, which is ratably over the contractual storage period. Contracted storage periods are generally 18 25 When determining the transaction price of a contract, an adjustment is made if payment from a customer occurs either significantly before or significantly after performance, resulting in a significant financing component. For all plans (annual, lifetime, 18 25 one 24 When considered over a 24 The Company offers promotional discounts and other various incentives which are accounted for under the variable consideration model. The Company estimates whether such incentives will be achieved and recognizes these incentives as a reduction in revenue in the same period the underlying revenue transaction is recognized. The Company primarily uses the expected value method to estimate incentives. Under the expected value method, the Company considers the historical experience of similar programs as well as reviews sales trends on a customer-by-customer basis to estimate what levels of incentives will be earned. As the Company’s processing and storage agreements contain multiple performance obligations, ASC 606 Revenue from Contracts with Customers, License, royalty and other Under license agreements, the Company assesses whether the related performance obligation is satisfied at a point in time or over time. At the inception of each arrangement that includes milestone payments based on certain events, the Company evaluates whether the milestones are considered probable of being achieved and estimates the amount to be included in the transaction price using the most likely amount method. If it is probable that a significant revenue reversal would not occur, the associated milestone value is included in the transaction price. Milestone payments that are not within the control of the Company or the licensee, such as regulatory approvals, are not considered probable of being achieved until those approvals are received. The Company evaluates factors such as the scientific, clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining whether it is probable that a significant revenue reversal would not occur. At the end of each subsequent reporting period, the Company reevaluates the probability of achievement of all milestones subject to constraint and, if necessary, adjusts its estimate of the overall transaction price. Any such adjustments are recorded on a cumulative catch-up basis, which would affect revenues and earnings in the period of adjustment. If a milestone or other variable consideration relates specifically to the Company’s efforts to satisfy a single performance obligation or to a specific outcome from satisfying the performance obligation, the Company generally allocates the milestone amount entirely to that performance obligation once it is probable that a significant revenue reversal would not occur. See Note 15 for further discussion of the Company’s license agreements. While the Company’s direct sales of degenerative disease products are included in product sales and rentals, sales through the Company’s network of distribution partners are included in license, royalty and other revenues. For certain distribution agreements as described in Note 15, the Company will utilize the practical expedient in ASC 606-10-55-83, whereby an entity may recognize revenue in the amount to which the entity has a right to invoice so long as the consideration from a customer corresponds directly with the value received. Thus, the Company will recognize revenue upon invoicing for these agreements (subsequent to receipt of the related purchase order). Cost of Revenues Cost of revenues consists of labor, material and overhead costs associated with the Company’s two existing commercial business segments, biobanking and degenerative disease. Biobanking costs, which include the cost of storage and transportation kits for newly banked materials as well as tank and facility overhead costs for cord blood and other units in storage, are included in services in cost of revenues. Degenerative disease costs, which include costs associated with procuring placentas, qualifying the placental material and processing the placental tissue into a marketable product, are included in product sales or license, royalty and other in cost of revenues depending on the class of customer. Costs in the degenerative disease segment include labor and overhead costs associated with the production of the Biovance, Biovance 3L and Interfyl product lines. Research and Development Costs The Company has entered into various research and development and other agreements with commercial firms, researchers, universities and others for provisions of goods and services. These agreements are generally cancellable, and the related costs are recorded as research and development expense as incurred. Research and development expenses include costs for salaries, employee benefits, subcontractors, facility-related expenses, depreciation and amortization, stock-based compensation, third-party license fees, laboratory supplies, and external costs of outside vendors engaged to conduct discovery, preclinical and clinical development activities and clinical trials as well as to manufacture clinical trial materials, and other costs. The Company records accruals for estimated ongoing research and development costs. When evaluating the adequacy of the accrued liabilities, the Company analyzes progress of the studies or clinical trials, including the phase or completion of events, invoices received and contracted costs. Significant judgments and estimates are made in determining the accrued balances at the end of any reporting period. Actual results could differ materially from the Company’s estimates. Nonrefundable advance payments for goods or services to be received in the future for use in research and development activities are recorded as prepaid expenses. Such prepaid expenses are recognized as an expense when the goods have been delivered or the related services have been performed, or when it is no longer expected that the goods will be delivered, or the services rendered. Upfront payments, milestone payments and annual maintenance fees under license agreements are expensed in the period in which they are incurred. Advertising and Marketing Costs Advertising and marketing costs are expensed as incurred. Advertising and marketing costs are included in selling, general and administrative expenses and were $ 44 163 Government Grants From time to time, the Company may be awarded a government research grant. Under these arrangements, the Company recognizes awarded grants as a reduction to research and development expense at the point in time where achievement of related milestones is confirmed by the governmental agency. The Company did no Patent Costs All patent-related costs incurred in connection with filing and prosecuting patent applications are expensed as incurred due to the uncertainty about the recovery of the expenditure. Amounts incurred are classified in selling, general and administrative expenses. Stock-Based Compensation The Company measures all stock-based awards granted to employees and directors based on the fair value on the date of the grant and recognizes compensation expense for those awards, over the requisite service period, which is generally the vesting period of the respective award. The Company typically issues stock-based awards with only service-based vesting conditions and records the expense for these awards using a straight-line method. The Company’s board of directors may also approve and award performance-based stock options. The performance-based stock options are earned based on the attainment of specified goals achieved over the performance period. The Company recognizes expense for performance-based awards over the related vesting period once it deems the achievement of the performance condition is probable. The Company reassesses the probability of vesting at each reporting period for performance-based awards and adjusts expense accordingly on a cumulative basis. The fair value of each services and performance-based stock option grant is estimated on the date of grant using the Black-Scholes option-pricing model. The Company historically has been a private company and lacks company-specific historical and implied volatility information for its stock. Therefore, it estimates its expected stock price volatility based on the historical volatility of publicly traded peer companies and expects to continue to do so until such time as it has adequate historical data regarding the volatility of its own traded stock price. The expected term of the Company’s stock options granted to employees is determined utilizing the “simplified” method for awards that qualify as “plain-vanilla” options. The expected term of stock options granted to non-employee consultants is equal to the contractual term of the option award or the Company’s estimated term based on the underlying agreement. The risk-free interest rate is determined by reference to the U.S. Treasury yield curve in effect at the time of grant of the award for time periods approximately equal to the expected term of the award. The expected dividend yield is zero based on the fact that the Company has never paid cash dividends on common stock and does not expect to pay any cash dividends in the foreseeable future. The Company classifies stock-based compensation expense in its consolidated statements of operations in the same manner in which the award recipient’s payroll costs are classified or in which the award recipient’s service payments are classified. The Company elects to account for forfeitures as they occur and compensation cost previously recognized for an award that is forfeited because of a failure to satisfy a service or performance condition is generally reversed in the period of the forfeiture. Comprehensive Income (Loss) Comprehensive income (loss) refers to revenues, expenses, gains and losses that under U.S. GAAP are included in comprehensive income (loss) but are excluded from net income (loss) as these amounts are recorded directly as an adjustment to accumulated other comprehensive income (loss). The Company’s only component of other comprehensive income (loss) is comprised of the portion of the total change in fair value of indebtedness accounted for under the fair value option that is attributable to changes in instrument-specific credit risk. During the year ended December 31, 2023, the Company recorded instrument-specific credit risk income of $ 146 155 20 11 Income Taxes The Company accounts for income taxes using the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the consolidated financial statements or in the Company’s tax returns. Deferred tax assets and liabilities are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Changes in deferred tax assets and liabilities are recorded in the provision for income taxes. The Company assesses the likelihood that its deferred tax assets will be recovered from future taxable income and, to the extent it believes, based upon the weight of available evidence, that it is more likely than not that all or a portion of the deferred tax assets will not be realized, a valuation allowance is established through a charge to income tax expense. Potential for recovery of deferred tax assets is evaluated by estimating the future taxable profits expected and considering prudent and feasible tax planning strategies. The Company accounts for uncertainty in income taxes recognized in the consolidated financial statements by applying a two-step process to determine the amount of tax

Fair Value of Financial Assets

Fair Value of Financial Assets and Liabilities	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value of Financial Assets and Liabilities	3. Fair Value of Financial Assets and Liabilities The following tables present information about the Company’s financial assets and liabilities measured at fair value on a recurring basis and indicate the level of the fair value hierarchy used to determine such fair values: Schedule of Financial Assets and Liabilities Measures at Fair Value Level 1 Level 2 Level 3 Total Fair Value Measurements as of September 30, 2024 Level 1 Level 2 Level 3 Total Liabilities: Acquisition-related contingent consideration obligations $ — $ — $ 1,606 $ 1,606 Contingent stock consideration — — 27 27 Short-term debt - Yorkville convertible note — — 3,695 3,695 Warrant liability - July 2023 Registered Direct Warrants — — 1,748 1,748 Warrant liability - April 2023 Registered Direct Warrants — — 1,670 1,670 Warrant liability - May 2022 PIPE Warrants — — 809 809 Warrant liability - Sponsor Warrants — — 32 32 Warrant liability - Public Warrants 144 — — 144 Total fair value liabilities $ 144 $ — $ 9,587 $ 9,731 Level 1 Level 2 Level 3 Total Fair Value Measurements as of December 31, 2023 Level 1 Level 2 Level 3 Total Assets: Convertible note receivable $ — $ — $ 2,072 $ 2,072 Total fair value assets $ — $ — $ 2,072 $ 2,072 Liabilities: Acquisition-related contingent consideration obligations $ — $ — $ 1,606 $ 1,606 Contingent stock consideration — — 27 27 Short-term debt - Yorkville — — 17,223 17,223 Warrant liability - July 2023 Registered Direct Warrants — — 1,529 1,529 Warrant liability - April 2023 Registered Direct Warrants — — 1,487 1,487 Warrant liability - May 2022 PIPE Warrants — — 708 708 Warrant liability - Sponsor Warrants — — 60 60 Warrant liability - Public Warrants 575 — — 575 Total fair value liabilities $ 575 $ — $ 22,640 $ 23,215 During the nine months ended September 30, 2024 and 2023, there were no transfers between Level 1, Level 2 and Level 3. The carrying values of other current liabilities approximate fair value in the accompanying condensed consolidated financial statements due to the short-term nature of those instruments. Valuation of Convertible Note Receivable The convertible note receivable was received in connection with the disposition of the UltraMIST/MIST business in 2020. At any time on or after January 1, 2021, at the sole discretion of the Company, amounts outstanding under the convertible note receivable (including accrued interest) may be converted into Sanuwave common stock at a defined rate. The convertible note receivable was to be paid on or before August 6, 2021. On December 18, 2023, the Company entered into a forbearance agreement with Sanuwave (“Sanuwave Forbearance Agreement”). Per the Sanuwave Forbearance Agreement, from the period from December 18, 2023 to the earliest of (i) February 28, 2024, (ii) the commencement of bankruptcy proceedings for Sanuwave pursuant to the U.S. Bankruptcy Code, (iii) the occurrence of an event of default other than payment default, or (iv) the failure of Sanuwave to comply with any term, condition or covenant set forth in the forbearance agreement, the Company agrees that it will not exercise any remedy available to it under the convertible note receivable, excluding the right to increase the interest rate. As collateral for payments owed to Palantir Technologies, Inc. (“Palantir”), the Company assigned to Palantir the Sanuwave convertible note receivable in the event of default (see Note 9). On May 10, 2024, the Company entered into a letter agreement with Sanuwave to extend the forbearance period from February 28, 2024 June 3, 2024 2,175 100 2,075 The following table presents a reconciliation of the convertible note receivable measured on a recurring basis using Level 3 inputs for the nine months ended September 30, 2024: Schedule of Reconciliation of Convertible Note Receivable Measured on Recurring Basis Balance as of Net Purchases, Fair value Balance as of September 30, 2024 Assets: Convertible note receivable $ 2,072 $ — $ (2,072 ) $ — $ — At December 31, 2023, the fair value of this note was based on a bond valuation which employs a credit default model. The Company utilized Level 3 inputs on a probability weighted model based on outcomes of a default, repayment and conversion of the note. The measurement is based upon unobservable inputs supported by little or no market activity based on the Company’s own assumptions. Significant inputs for the convertible note valuation model were as follows: Schedule of Convertible Note Valuation Model December 31, 2023 Face value $ 4,000 Coupon rate 12 17 Stock price $ 0.23 Term (years) 0.51 2.45 Risk-free interest rate 5.47 % Volatility n/a Valuation of Contingent Consideration The fair value measurement of the contingent consideration obligations is determined using Level 3 inputs and is based on a probability-weighted income approach. The measurement is based upon unobservable inputs supported by little or no market activity based on the Company’s own assumptions. The following table presents a reconciliation of contingent consideration obligations measured on a recurring basis using Level 3 inputs for the nine months ended September 30, 2024: Schedule of Reconciliation of Contingent Consideration Obligations Balance as of Net Purchases, Fair value Balance as of Liabilities: Acquisition-related contingent consideration obligations $ 1,606 $ — $ — $ — $ 1,606 The fair value of the liability to make potential future milestone and earn-out payments was estimated by the Company at each reporting date based, in part, on the results of a third-party valuation using a discounted cash flow analysis based on various assumptions, including the probability of achieving specified events, discount rates, and the period of time until earn-out payments are payable and the conditions triggering the milestone payments are met. The actual settlement of contingent consideration could differ from current estimates based on the actual occurrence of these specified events. At each reporting date, the Company revalues the contingent consideration obligation to estimated fair value and records changes in fair value as income or expense in the Company’s condensed consolidated statements of operations and comprehensive loss. Changes in the fair value of the contingent consideration obligations may result from changes in discount periods and rates, changes in the timing and amount of revenue estimates and changes in probability assumptions with respect to the likelihood of achieving the various contingent consideration obligations. The change in the fair value of the contingent consideration obligations during the nine months ended September 30, 2024 was de minimus. The Company has classified all of the contingent consideration as a long-term liability in the condensed consolidated balance sheets as of September 30, 2024 and December 31, 2023. See Note 9 for more information on contingent consideration. Valuation of Contingent Stock Consideration The contingent stock consideration liability at September 30, 2024, is comprised of the fair value of potential future issuance of Class A common stock to CariCord participating shareholders pursuant to a settlement agreement signed during the year ended December 31, 2021. The fair value measurement of the contingent stock consideration obligation is determined using Level 3 inputs and is based on a probability weighted expected return methodology (“PWERM”). The measurement is largely based upon unobservable inputs supported by little or no market activity based on the Company’s own assumptions. The following table presents a reconciliation of the contingent stock consideration obligation measured on a recurring basis using Level 3 inputs for the nine months ended September 30, 2024: Schedule of Reconciliation of the Contingent Stock Consideration Obligation Measured on a Recurring Basis Balance as of Net Purchases, Fair value Balance as of Liabilities: Contingent stock consideration $ 27 $ — $ — $ — $ 27 The fair value of the liability to issue future shares of Class A common stock was estimated by the Company at each reporting date using a PWERM based on various inputs and assumptions, including the Company’s common share price, discount rates, and the probability of achieving specified future operational targets. The actual settlement of contingent stock consideration could differ from current estimates based on the actual achievement of these specified targets and movements in the Company’s common share price. At each reporting date, the Company revalues the contingent stock consideration obligation to estimated fair value and records changes in fair value as income or expense in the Company’s condensed consolidated statements of operations and comprehensive loss. Changes in the fair value of the contingent stock consideration obligation may result from changes in discount rates, changes in the Company’s common share price, and changes in probability assumptions with respect to the likelihood of achieving specified operational targets. The change in the fair value of the contingent stock consideration obligation during the nine months ended September 30, 2024 was de minimus. The Company has classified all of the contingent stock consideration as a current liability in the condensed consolidated balance sheets as of September 30, 2024 and December 31, 2023. Valuation of Short-Term Debt - Yorkville The Company elected the fair value option to account for the Yorkville PPA signed on September 15, 2022 (see Note 7). As of December 31, 2023, due to the short-term nature of the debt, the fair value of the Yorkville PPA approximated the settlement amount, which was fully paid on January 17, 2024. The Company also elected the fair value option to account for the Yorkville convertible promissory note signed on March 13, 2024 (see Note 7). The fair value measurement of the debt is determined using Level 3 inputs and assumptions unobservable in the market. Changes in the fair value of debt that is accounted for at fair value, inclusive of related accrued interest expense, are presented as gains or losses in the accompanying condensed consolidated statements of operations and comprehensive loss under change in fair value of debt. The portion of total changes in fair value of debt attributable to changes in instrument-specific credit risk are determined through specific measurement of periodic changes in the discount rate assumption exclusive of base market changes and are presented as a component of comprehensive loss in the accompanying condensed consolidated statements of operations and comprehensive loss. The actual settlement of the short-term debt could differ from current estimates based on the timing of when and if Yorkville elects to convert amounts into common shares, potential cash repayment by the Company prior to maturity, and movements in the Company’s common share price. The following table presents a reconciliation of short-term debt obligations measured on a recurring basis using Level 3 inputs for the nine months ended September 30, 2024: Schedule of Reconciliation of Yorkville Debt Measured on a Measured Basis Liabilities: Balance as of January 1, 2024 $ 17,223 Principal repayments (17,374 ) Issuance of convertible promissory note 3,150 Fair value adjustment through earnings 694 Fair value adjustment through accumulated other comprehensive income 2 Balance as of September 30, 2024 $ 3,695 The fair value of the Yorkville convertible promissory note is based on a valuation which employs a Monte Carlo model and a credit default model. The Company utilized Level 3 inputs in a probability weighted model based on outcomes of a default, repayment and conversion of the note. The measurement is based upon unobservable inputs supported by little or no market activity based on the Company’s own assumptions. The fair value of the Yorkville convertible promissory note on March 13, 2024, the date of issuance, was $2,993. Significant inputs for the Yorkville convertible promissory note valuation model were as follows: Schedule of Yorkville Short-term Debt Valuation Model September 30, 2024 March 13, 2024 (issuance) Common share price $ 2.97 $ 5.79 Credit spread 8.00 % 8.50 % Dividend yield 0 % 0 % Term (years) 0.45 1.00 Risk-free interest rate 4.30 % 4.90 % Volatility 50.0 % 50.0 % Valuation of Warrant Liability The warrant liability at September 30, 2024 is comprised of the fair value of warrants to purchase shares of Class A common stock. The Public Warrants are recorded at fair value based on the period-end publicly stated close price, which is a Level 1 input. The January 2024 Bridge Loan - Tranche #2 Warrants were recorded at fair value based on a Monte Carlo simulation model and the Registered Direct, PIPE and Sponsor Warrants are recorded at their respective closing date fair values based on a Black-Scholes option pricing model that utilizes inputs for: (i) value of the underlying asset, (ii) the exercise price, (iii) the risk-free rate, (iv) the volatility of the underlying asset, (v) the dividend yield of the underlying asset and (vi) maturity, which are Level 3 inputs. The Black-Scholes option pricing model’s primary unobservable input utilized in determining the fair values of the warrant liabilities is the expected volatility of the Class A common stock. Prior to the merger, Legacy Celularity was a private company and lacked company-specific historical and implied volatility information for its stock. Therefore, the Company estimates its expected stock price volatility using its volatility since the merger and the historical volatility of publicly traded peer companies. The risk-free interest rate is determined by reference to the U.S. Treasury yield curve for time periods approximately equal to the estimated remaining term of the warrants. Inputs to the Monte Carlo and Black-Scholes option pricing models for the warrants are updated each reporting period to reflect fair value. The following table presents a reconciliation of the warrant liabilities measured on a recurring basis using Level 3 inputs for the nine months ended September 30, 2024: Schedule of Reconciliation of Warrant Liabilities Measured on Recurring Basis Balance as of January 1, 2024 $ 3,784 January 2024 Bridge Loan - Tranche #2 warrant issuance 1,858 Gain recognized in earnings from change in fair value 1,587 Reclassification of warrants from liability classified to equity classified (2,970 ) Balance as of September 30, 2024 $ 4,259 Significant inputs for the May 2022 PIPE Warrants and the 2023 Registered Direct Warrants were as follows: Schedule of May 2022 PIPE Warrants and 2023 Registered Direct Warrants September 30, 2024 December 31, 2023 Common share price $ 2.97 $ 2.47 Exercise price $ 3.50 7.50 $ 3.50 7.50 Dividend yield 0 % 0 % Term (years) 4.03 4.34 4.78 5.09 Risk-free interest rate 3.58 % 3.84 % Volatility 97.1 98.1 % 100.1 100.7 % Significant inputs for the January 2024 Bridge Loan - Tranche #2 Warrants were as follows: Schedule of January 20224 Bridge Loan July 15, 2024 January 16, 2024 (reclassification) (issuance) Common share price $ 3.19 $ 2.00 Term to initial exercise date (years) (1) N/A 0.50 Dividend yield 0 % 0 % Term (years) 5.0 5.0 Risk-free interest rate 4.00 % 3.90 % Volatility 112.5 % 107.5 % (1) As discussed further in Note 7, the warrants were not exercisable and the exercise price was not set until certain conditions were met. As of July 15, 2024, the warrants became exercisable and no longer contain adjustment provisions to the exercise price that are not indexed to the Company’s own stock. As such, the warrants were marked to fair value as of the initial exercise date and then reclassified from liability classified to equity classified. Significant inputs for the Sponsor Warrants were as follows: Schedule of Sponsor Warrants September 30, 2024 December 31, 2023 Common share price $ 2.97 $ 2.47 Exercise price $ 115.00 $ 115.00 Dividend yield 0 % 0 % Term (years) 1.8 2.5 Risk-free interest rate 3.66 % 4.12 % Volatility 105.9 % 100.7 %	3. Fair Value of Financial Assets and Liabilities The following tables present information about the Company’s financial assets and liabilities measured at fair value on a recurring basis and indicate the level of the fair value hierarchy used to determine such fair values: Schedule of Financial Assets and Liabilities Measures at Fair Value Level 1 Level 2 Level 3 Total Fair Value Measurements as of December 31, 2023 Level 1 Level 2 Level 3 Total Assets: Cash equivalents - money market funds $ — $ — $ — $ — Convertible note receivable — — 2,072 2,072 Total fair value assets $ — $ — $ 2,072 $ 2,072 Liabilities: Acquisition-related contingent consideration obligations $ — $ — $ 1,606 $ 1,606 Contingent stock consideration — — 27 27 Short-term debt - Yorkville — — 17,223 17,223 Warrant liability - July 2023 Registered Direct Warrants — — 1,529 1,529 Warrant liability - April 2023 Registered Direct Warrants — — 1,487 1,487 Warrant liability - May 2022 PIPE Warrants — — 708 708 Warrant liability - Sponsor Warrants — — 60 60 Warrant liability - Public Warrants 575 — — 575 Total fair value liabilities $ 575 $ — $ 22,640 $ 23,215 Level 1 Level 2 Level 3 Total Fair Value Measurements as of December 31, 2022 Level 1 Level 2 Level 3 Total Assets: Cash equivalents – money market funds $ 12,174 $ — $ — $ 12,174 Convertible note receivable — — 2,514 2,514 Total fair value assets $ 12,174 $ — $ 2,514 $ 14,688 Liabilities: Acquisition-related contingent consideration obligations $ — $ — $ 105,945 $ 105,945 Contingent stock consideration — — 186 186 Short-term debt - Yorkville — — 37,603 37,603 Warrant liability - May 2022 PIPE Warrants — — 1,402 1,402 Warrant liability - Sponsor Warrants — — 1,190 1,190 Warrant liability - Public Warrants 1,006 — — 1,006 Total fair value liabilities $ 1,006 $ — $ 146,326 $ 147,332 During the years ended December 31, 2023 and 2022, there were no The Company’s cash equivalents consisted of a money market funds. The money market fund was valued using inputs observable in active markets for similar securities, which represents a Level 1 measurement in the fair value hierarchy. The carrying values of accounts receivable, accounts payable, deferred revenue and other current liabilities approximate fair value in the accompanying consolidated financial statements due to the short-term nature of those instruments. Valuation of Contingent Consideration The fair value measurement of the contingent consideration obligations is determined using Level 3 inputs and is based on a probability-weighted income approach. The measurement is based upon unobservable inputs supported by little or no market activity based on the Company’s own assumptions. The following table presents a reconciliation of contingent consideration obligations measured on a recurring basis using Level 3 inputs as of December 31, 2023 and 2022: Schedule of Reconciliation of Contingent Consideration Obligations Balance as of Net Purchases, Fair value Balance as of Liabilities: Acquisition-related contingent consideration obligations $ 105,945 $ — $ — $ (104,339 ) $ 1,606 Balance as of Net Purchases, Fair value Balance as of Liabilities: Acquisition-related contingent consideration obligations $ 232,222 $ — $ — $ (126,277 ) $ 105,945 The fair value of the liability to make potential future milestone and earn-out payments was estimated by the Company at each reporting date based, in part, on the results of a third-party valuation using a discounted cash flow analysis based on various assumptions, including the probability of achieving specified events, discount rates, and the period of time until earn-out payments are payable and the conditions triggering the milestone payments are met. The actual settlement of contingent consideration could differ from current estimates based on the actual occurrence of these specified events. At each reporting date, the Company revalues the contingent consideration obligation to estimated fair value and records changes in fair value as income or expense in the Company’s consolidated statements of operations. Changes in the fair value of the contingent consideration obligations may result from changes in discount periods and rates, changes in the timing and amount of revenue estimates and changes in probability assumptions with respect to the likelihood of achieving the various contingent consideration obligations. The Company has classified all of the contingent consideration as a long-term liability in the consolidated balance sheets as of December 31, 2023 and 2022. See Note 11, “Commitment and Contingencies”, for more information on contingent consideration. Valuation of Warrant Liability The warrant liability at December 31, 2023 is composed of the fair value of warrants to purchase shares of Class A Common Stock. The Liability Warrants were recorded at their respective closing date fair values based on a Black-Scholes option pricing model that utilizes inputs for: (i) value of the underlying asset, (ii) the exercise price, (iii) the risk-free rate, (iv) the volatility of the underlying asset, (v) the dividend yield of the underlying asset and (vi) maturity. The Black-Scholes option pricing model’s primary unobservable input utilized in determining the fair value of the Liability Warrants is the expected volatility of the Class A Common Stock. Prior to the Mergers, Legacy Celularity was historically a private company and lacks company-specific historical and implied volatility information for its stock. Therefore, it estimates its expected stock price volatility based on the historical volatility of publicly traded peer companies. Inputs to the Black-Scholes option pricing model for the warrants are updated each reporting period to reflect fair value. The public warrants (the “Public Warrants”) were recorded at the closing date fair value based on the close price of such warrants. Each subsequent reporting period, the Public Warrants are marked-to-market based on the period-end close price. As of December 31, 2023 and 2022, the fair value of the warrant liabilities was $ 4,359 3,598 The following table provides a roll-forward of the aggregate fair values of the Company’s warrant liabilities for which fair values are determined using Level 3 inputs: Schedule of Roll-forward of the Aggregate Fair Values of Company’s Warrant Liabilities Balance as of December 31, 2021 $ 25,962 May 2022 PIPE warrant issuance 19,745 April 2023 Registered Direct warrant issuance 4,280 July 2023 Registered Direct warrant issuance 2,645 Gain recognized in earnings from change in fair value (42,109 ) Balance as of December 31, 2022 $ 3,598 Balance as of December 31, 2022 $ 3,598 April 2023 Registered Direct warrant issuance 4,280 July 2023 Registered Direct warrant issuance 2,645 Gain recognized in earnings from change in fair value (6,164 ) Balance as of December 31, 2023 $ 4,359 The fair value of the Liability Warrants are as follows: Schedule of Fair Value of Liability Warrants December 31, December 31, Public Warrants $ 575 $ 1,006 Sponsor Warrants 60 1,190 2023 Registered Direct Warrants 3,016 — May 2022 PIPE Warrants 708 1,402 Total $ 4,359 $ 3,598 Significant inputs for the Sponsor Warrants are as follows: Schedule of Sponsor Warrants December 31, December 31, Common share price $ 2.47 $ 12.90 Exercise price $ 115.00 $ 115.00 Dividend yield 0 % 0 % Term (years) 2.5 3.5 Risk-free interest rate 4.12 % 4.16 % Volatility 100.7 % 75.0 % Significant inputs for the May 2022 PIPE Warrants and the 2023 Registered Direct Warrants are as follows: Schedule of May 2022 PIPE Warrants and 2023 Registered Direct Warrants December 31, December 31, Common share price $ 2.47 $ 12.90 Exercise price $ 3.50 7.50 $ 82.5 Dividend yield 0 % 0 % Term (years) 5.03 5.34 4.4 Risk-free interest rate 4.60 % 3.99 % Volatility 97.0 % 81.2 % Valuation of the Note Receivable The convertible note receivable was received in connection with the disposition of the UltraMIST/MIST business in 2020. At any time on or after January 1, 2021, at the sole discretion of the Company, amounts outstanding under the convertible note receivable (including accrued interest) may be converted into Sanuwave common stock at a defined rate. The convertible promissory note was to be paid on or before August 6, 2021, however, remains outstanding in full as of December 31, 2023 and 2022. The fair value of this note was based on a bond valuation which employs a credit default model. The Company utilized Level 3 inputs on a probability weighted model based on outcomes of a default, repayment and conversion of the note. The measurement is based upon unobservable inputs supported by little or no market activity based on the Company’s own assumptions. Significant inputs for the convertible note valuation model are as follows: Schedule of Convertible Note Valuation Model December 31, 2023 December 31, 2022 Face value $ 4,000 $ 4,000 Coupon rate 12 17 12 17 Stock price $ 0.2 $ 0.2 Term (years) 0.51 2.45 1.01 3.45 Risk-free interest rate 5.47 % 4.73 % Volatility n/a n/a On December 18, 2023, the Company entered into a forbearance agreement with Sanuwave (“Sanuwave Forbearance Agreement”). Per the agreement, from the period from December 18, 2023 to the earliest of (i) February 28, 2024, (ii) the commencement of bankruptcy proceeds for Sanuwave pursuant to the U.S. Bankruptcy Code, (iii) the occurrence of an event of default other than payment default, (iv) the failure of Sanuwave to comply with any term, condition or covenant set forth in the agreement, the Company agrees that it will not, exercise any remedy available to it under the Convertible Note Receivable, excluding the right to increase the interest rate. As collateral for payments owed to Palantir, the Company assigned the Sanuwave convertible note in the event of default (see Note 11). On May 10, 2024, the Company entered into a letter agreement with Sanuwave to extend the forbearance period from February 28, 2024 June 3, 2024 2,175 100 2,075 Valuation of the Contingent Stock Consideration The contingent stock consideration liability at December 31, 2023, is comprised of the fair value of potential future issuance of Class A Common Stock to CariCord participating shareholders pursuant to a settlement agreement signed during the year ended December 31, 2021 (see Note 11). The fair value measurement of the contingent stock consideration obligation is determined using Level 3 inputs and is based on a probability-weighted expected return methodology (“PWERM”). The measurement is largely based upon unobservable inputs supported by little or no market activity based on the Company’s own assumptions. As of December 31, 2021, the applicable procurement targets were not probable of being achieved. The following table presents a reconciliation of the contingent stock consideration obligation measured on a recurring basis using Level 3 inputs as of December 31, 2023 and 2022: Schedule of Reconciliation of the Contingent Stock Consideration Obligation Measured on a Recurring Basis Balance as of Net Purchases, Fair value Balance as of Liabilities: Contingent stock consideration $ 186 $ — $ — $ (159 ) $ 27 The fair value of the liability to issue future shares of Class A Common Stock was estimated by the Company at each reporting date using a PWERM based on various inputs and assumptions, including the Company’s common share price, discount rates, and the probability of achieving specified future operational targets. The actual settlement of contingent stock consideration could differ from current estimates based on the actual achievement of these specified targets and movements in the Company’s common share price. At each reporting date, the Company revalues the contingent stock consideration obligation to estimated fair value and records changes in fair value as income or expense in the Company’s consolidated statements of operations. Changes in the fair value of the contingent stock consideration obligation may result from changes in discount rates, changes in the Company’s common share price, and changes in probability assumptions with respect to the likelihood of achieving specified operational targets. The Company has classified all of the contingent stock consideration within accrued expenses and other current liabilities in the consolidated balance sheets as of December 31, 2023. See Note 11, “Commitments and Contingencies”, for more information on contingent stock consideration. Valuation of Short-Term Debt - Yorkville The Company elected the fair value option to account for the financial instrument with Yorkville signed on September 15, 2022 (see Note 9). As of December 31, 2023, due to the short term nature of the debt, the fair value approximates the settlement amount which was fully paid on January 17, 2024. As of December 31, 2022, the estimate of the fair value was determined using a binomial lattice model. The fair value measurement of the debt is determined using Level 3 inputs and assumptions unobservable in the market. Changes in the fair value of debt that is accounted for at fair value, inclusive of related accrued interest expense, are presented as gains or losses in the accompanying consolidated statements of operations and comprehensive income (loss) under change in fair value of debt. The portion of total changes in fair value of debt attributable to changes in instrument-specific credit risk are determined through specific measurement of periodic changes in the discount rate assumption exclusive of base market changes and are presented as a component of comprehensive income (loss) in the accompanying consolidated statements of operations and comprehensive income (loss). The actual settlement of the short-term debt could differ from current estimates based on the timing of when and if Yorkville elects to convert amounts into common shares, potential cash repayment by the Company prior to maturity, and movements in the Company’s common share price. The following table presents a reconciliation of the Yorkville debt measured on a recurring basis using Level 3 inputs as of the initial valuation date of September 15, 2022 and as of December 31, 2023: Schedule of Reconciliation of Yorkville Debt Measured on a Measured Basis Liabilities: Balance as of December 31, 2022 $ 37,603 Conversion of debt into common shares (4,599 ) Principal repayments (16,811 ) Issuance of convertible promissory note 3,150 Fair value adjustment through earnings 354 Fair value adjustment through accumulated other comprehensive income (146 ) Fair value adjustment through interest accrual 822 Balance as of December 31, 2023 $ 17,223 The Yorkville debt was settled on January 17, 2024, the loan was paid in full. Due to the short term nature, the fair value of the debt as of December 31, 2023 was deemed to be settlement amount. Significant inputs for the Yorkville short-term debt valuation model as of December 31, 2022 were as follows: Schedule of Yorkville Short-term Debt Valuation Model December 31, 2022 Common share price $ 12.90 Credit spread 13.71 % Dividend yield 0 % Term (years) 0.71 Risk-free interest rate 4.75 % Volatility 45.0 % Discount yield 18.46 %

Inventory

Inventory	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Inventory	4. Inventory The Company’s major classes of inventory were as follows: Schedule of Major Classes of Inventories September 30, December 31, Raw materials $ 42 $ 3,081 Work in progress 10,284 10,696 Finished goods 8,720 10,922 Inventory, gross 19,046 24,699 Less: inventory reserves (2,239 ) (2,289 ) Inventory, net $ 16,807 $ 22,410 Balance Sheet Classification: Inventory $ 3,963 $ 5,753 Inventory, net of current portion 12,844 16,657 Inventory, net $ 16,807 $ 22,410 Inventory, net of current portion includes inventory expected to remain on-hand beyond one year from each balance sheet date presented.	4. Inventory The Company’s major classes of inventories were as follows: Schedule of Major Classes of Inventories 2023 2022 December 31, 2023 2022 Raw materials $ 3,081 $ 7,719 Work in progress 10,696 12,381 Finished goods 10,922 9,256 Inventory, gross 24,699 29,356 Less: inventory reserves (2,289 ) (1,099 ) Inventory, net $ 22,410 $ 28,257 Balance Sheet Classification: Inventory 5,753 5,308 Inventory, net of current portion 16,657 22,949 Inventory, net $ 22,410 $ 28,257 Inventory, net of current portion includes inventory expected to remain on-hand beyond one year from each balance sheet date presented. The Company recognized a $ 5,384 2,129 3,255 No A schedule of the activity in the inventory reserves is as follows: Schedule of Inventory Reserves Balance at January 1, 2022 $ 48 Additions for obsolete inventory 1,051 Balance at December 31, 2022 1,099 Additions for obsolete inventory 7,627 Write-offs (6,437 ) Balance at December 31, 2023 $ 2,289

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	12 Months Ended
	Dec. 31, 2023
Prepaid Expenses And Other Current Assets
Prepaid Expenses and Other Current Assets	5. Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consisted of the following: Schedule of Prepaid Expenses and Other Current Assets 2023 2022 December 31, 2023 2022 Prepaid clinical expenses $ 688 $ 5,836 Prepaid insurance expense 678 377 Other 329 1,049 Prepaid expenses and other current assets $ 1,695 $ 7,262

Property and Equipment, Net

Property and Equipment, Net	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	5. Property and Equipment, Net Property and equipment, net consisted of the following: Schedule of Property and Equipment, Net September 30, December 31, Leasehold improvements $ 73,211 $ 73,211 Laboratory and production equipment 14,093 14,093 Machinery, equipment and fixtures 7,781 7,781 Construction in progress 70 21 Property and equipment 95,155 95,106 Less: Accumulated depreciation and amortization (31,947 ) (27,278 ) Property and equipment, net $ 63,208 $ 67,828 Depreciation and amortization expense was $ 1,519 1,790 4,669 5,388	6. Property and Equipment, Net Property and equipment, net consisted of the following: Schedule of Property and Equipment, Net 2023 2022 December 31, 2023 2022 Leasehold improvements $ 73,211 $ 70,113 Laboratory and production equipment 14,093 14,433 Machinery, equipment and fixtures 7,781 7,780 Construction in progress 21 3,660 Property and equipment 95,106 95,986 Less: Accumulated depreciation and amortization (27,278 ) (20,331 ) Property and equipment, net $ 67,828 $ 75,655 Depreciation expense was $ 7,131 7,243

Goodwill and Intangible Assets,

Goodwill and Intangible Assets, Net	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets, Net	6. Goodwill and Intangible Assets, Net Goodwill During the nine months ended September 30, 2023, the Company experienced a sustained decline in its stock price resulting in its market capitalization being less than the carrying value of its combined reporting units. The Company concluded the sustained decline in its stock price combined with the decision to discontinue certain Cell Therapy clinical trials and development were triggering events and performed a quantitative impairment test on goodwill and acquired IPR&D assets. Based on the results of the impairment analysis, the Company recognized an $ 82,714 112,347 no 7,347 Intangible Assets, Net Intangible assets, net consisted of the following: Schedule of Intangible Assets, Net September 30, December 31, Estimated Amortizable intangible assets: Developed technology $ 16,810 $ 16,810 11 16 Customer relationships 2,413 2,413 10 Trade names & trademarks 570 570 10 13 Reacquired rights 4,200 4,200 6 23,993 23,993 Less accumulated amortization: Developed technology (8,600 ) (7,722 ) Customer relationships (1,898 ) (1,700 ) Trade names & trademarks (371 ) (330 ) Reacquired rights (4,200 ) (3,940 ) (15,069 ) (13,692 ) Amortizable intangible assets, net 8,924 10,301 Non-amortized intangible assets Acquired IPR&D product rights 700 700 indefinite $ 9,624 $ 11,001 For the three months ended September 30, 2024 and 2023, amortization expense for intangible assets was $ 375 553 1,377 1,640 No 107,800	7. Goodwill and Intangible Assets, Net The Company performs its annual goodwill impairment test in the fourth quarter of every year for all of our reporting units, and more frequently if events or circumstances indicate a potential impairment. During the quarter ended December 31, 2023, management identified various qualitative and quantitative factors which collectively indicated a triggering event had occurred and performed an impairment test. Based on the results of the impairment analysis, the Degenerative Disease reporting unit had a carrying amount that exceeded its fair value due to lower forecasted sales and growth and it was determined that all of the goodwill for the Degenerative Disease reporting unit was impaired as of December 31, 2023. The Company tests its goodwill for impairment on an annual basis in the fourth quarter of each year for all of its reporting units, or more frequently if events or circumstances indicate a potential impairment. The Company manages its operations through an evaluation of three During annual impairment tests and for any period in which the Company identifies an impairment trigger, the Company’s methodology includes internally generated separate cash flow projections for each reporting unit based on the different drivers that affect each reporting unit. The Company compares the fair values of each of its reporting units to their respective carrying amounts. If the carrying value of the reporting unit exceeds its estimated fair value, a goodwill impairment charge is recorded for the difference, with the impairment loss limited to the total amount of goodwill allocated to that reporting unit. The fair values of each of the Company’s reporting units were derived using the income approach, specifically the discounted cash flow method. The use of a discounted cash flow analysis requires significant judgment to estimate the future cash flows and the period of time over which those cash flows will be realized, as well as to determine the appropriate discount rate. The discounted cash flow model reflects management’s assumptions regarding revenue growth rates, risk-adjusted discount rates, terminal period growth rates, economic and market trends, and other expectations about the anticipated operating results of the Company’s reporting units. As part of the goodwill impairment test, the Company also considers its market capitalization in assessing the reasonableness of the combined fair values estimated for its reporting units. Substantial changes in the cash flows assumptions of the different reporting units may lead to a future impairment or may alter the implied distribution of value between the different reporting units. A material decline in the Company’s stock price may affect the imputed discount rate and the distribution of value between the reporting units, which may also lead to a future impairment. For the year ended December 31, 2023, the Company recognized $ 112,347 During the first quarter 2023, as a result of a sustained decrease in its stock price and market capitalization, and its decision to cease recruitment in its GBM and HER2+ gastric trials, the Company tested for impairment due to these triggering events. Based on the results of the impairment analysis, the carrying value exceeded the fair value on the Cell Therapy reporting unit. The Company recognized a $ 29,633 During the second quarter of 2023, the Company’s stock price and market capitalization continued to decline, and the Company also determined to cease active recruitment in its AML trial and halted all NK programs. The AML trial was the Company’s most advanced clinical program with a relatively large addressable patient population given the high unmet medical need in relapsed and refractory AML. After the Company ceased recruitment, it removed all associated cash flows relating to that program including all other NK related programs as well. As a result of these triggering events, the Company fully impaired the IPR&D assets associated with these product candidates, and performed a goodwill impairment test on its Cell Therapy reporting unit. At June 30, 2023, the estimated fair value of the Cell Therapy reporting unit was determined to be at breakeven compared to the carrying value using a discount rate commensurate with the risks associated with the cash flows for preclinical product candidates. The Company also performed a reconciliation of the aggregate fair value of each reporting unit to the market capitalization of the Company. The analysis showed the fair value of the reporting units approximated our market capitalization, indicating an insignificant control premium. Based on the results of the impairment analysis, the Company did no During the third quarter of 2023, the Company’s stock price and market capitalization continued to further decline. The Company also elected to terminate development of CYCART-19 for B-cell malignancies during the quarter, as well as paused development in exosomes. Therefore, the Company tested for impairment due to these triggering events. Based on the results of the impairment analysis, the carrying value exceeded the fair value on the Cell Therapy reporting unit. The Company recognized a goodwill impairment charge for the remaining goodwill balance on the Cell Therapy reporting unit of $ 82,714 At December 31, 2023, the estimated fair value of the Biobanking reporting unit was substantially in excess of its book value. The relative stability of the expected cash flows of the Biobanking reporting unit makes an impairment of goodwill in the future less likely. During the quarter ended December 31, 2022, management identified various qualitative and quantitative factors which collectively indicated a triggering event had occurred and performed an impairment test. Based on the results of the impairment analysis, the Degenerative Disease reporting unit had a carrying amount that exceeded its fair value due to lower forecasted sales and growth and it was determined that all of the goodwill, $ 3,610 The carrying values of goodwill assigned to the Company’s reporting units are as follows: Schedule Of Carrying Values Of Goodwill Assigned To Operating Segments Cell Therapy Degenerative Biobanking Total Balance at December 31, 2021 $ 112,347 $ 3,610 $ 7,347 $ 123,304 Impairment — (3,610 ) — (3,610 ) Balance at December 31, 2022 $ 112,347 $ — $ 7,347 $ 119,694 Impairment (112,347 ) — — (112,347 ) Balance at December 31, 2023 $ — $ — $ 7,347 $ 7,347 Intangible Assets, Net Intangible assets, net consisted of the following: Schedule of Intangible Assets, Net December 31, December 31, Estimated Useful Amortizable intangible assets: Developed technology $ 16,810 $ 16,810 11 16 Customer relationships 2,413 2,413 10 Trade names & trademarks 570 570 10 13 Reacquired rights 4,200 4,200 6 23,993 23,993 Less: accumulated amortization Developed technology (7,722 ) (6,549 ) Customer relationships (1,700 ) (1,435 ) Trade names & trademarks (330 ) (275 ) Reacquired rights (3,940 ) (3,240 ) (13,692 ) (11,499 ) Amortizable intangible assets, net 10,301 12,494 Non-amortized intangible assets Acquired IPR&D product rights 700 108,500 indefinite $ 11,001 $ 120,994 Amortization expense for intangible assets was $ 2,193 2,193 Aggregate amortization expense for each of the five succeeding years related to intangible assets held as of December 31, 2023 is estimated as follows: Schedule of Aggregate Amortization Expense Related to Intangible Assets 2024 $ 1,753 2025 $ 1,493 2026 $ 1,356 2027 $ 1,258 2028 $ 1,208

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	12 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
Accrued Expenses and Other Current Liabilities	8. Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consisted of the following: Schedule of Accrued Expenses and Other Current Liabilities 2023 2022 December 31, 2023 2022 Accrued clinical trial expense $ 189 $ 2,659 Accrued professional fees 573 880 Accrued wages, bonuses, commissions and vacation 3,011 2,576 Accruals for construction in progress 214 322 Accrued compliance fee 1,145 — Other 2,448 2,632 Total accrued expenses $ 7,580 $ 9,069

Debt

Debt	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
Debt	7. Debt Debt consisted of the following: Schedule of Debt September 30, December 31, Short-term debt - unaffiliated: Yorkville - PPA (measured at fair value) $ - $ 17,223 Yorkville - convertible promissory note (measured at fair value) 3,695 - Short-term debt - other - 2,108 Total short-term debt - unaffiliated 3,695 19,331 Short-term debt - related parties: C.V. Starr Bridge Loan, net of discount 5,640 5,523 RWI Bridge Loan, net of discount 29,482 12,967 CEO promissory note 3,793 1,419 Total short-term debt - related parties 38,915 19,909 Total debt $ 42,610 $ 39,240 Yorkville PPA On September 15, 2022, the Company entered into a Pre-Paid Advance Agreement (“PPA”) with YA II PN, Ltd. (“Yorkville”), pursuant to which the Company could request advances of up to $ 40,000 18 150,000 2.0 6.0 15.0 7.50 19.9 4.99 6,000 7.50 6,000 5.0 10.0 7.50 0.50 20.0 In connection with the entry into the PPA, the Company received the initial Pre-Paid Advance of $ 40,000 39,200 12 During the fourth quarter of 2022, Yorkville elected to convert $ 3,000 694 262,797 3,889 400 559,481 18,724 16,811 1,073 840 17,223 16,623 On January 12, 2024, the Company and Yorkville entered into a forbearance agreement (“Forbearance Agreement”), pursuant to which Yorkville agreed to restrain from enforcing its rights and remedies as a result of the event of default during the forbearance period. The forbearance period was to continue until the earlier of January 19, 2024 or the date the Company fully repaid all amounts outstanding under the PPA (“Forbearance Period”). During the Forbearance Period, interest accrued at 15.0 17,348 7 100,000 100,000 On March 13, 2024, the Company entered into a Standby Equity Purchase Agreement (“SEPA”) with Yorkville (see Note 10). Yorkville Convertible Promissory Note Upon entry into the SEPA, the Company issued Yorkville a $ 3,150 2,993 5 8.0 18.0 March 13, 2025 6.3171 2.7546 19.9 4.99 18.0 The Company determined that the convertible note included embedded derivatives that would otherwise require bifurcation as derivative liabilities, and neither the debt instrument nor the embedded features are required to be classified as equity. Therefore, at inception, the Company elected to carry the convertible promissory note comprised of the debt host and the embedded derivative liabilities at fair value on a recurring basis as permitted under ASC 825, Financial Instruments 157 3,695 3,150 Short-Term Debt - Other and CEO Promissory Note On August 21, 2023, the Company entered into a loan agreement with its Chairman and Chief Executive Officer, Dr. Robert Hariri, and two unaffiliated lenders, providing for a loan in the aggregate principal amount of $ 3,000 1,000 15.0 August 21, 2024 4,500 On October 12, 2023, in order to further address the Company’s immediate working capital requirements, Dr. Robert Hariri and the Company signed a promissory note for $ 285 15.0 12 As of September 30, 2024, there was no other short-term debt and the carrying value of the CEO promissory note inclusive of accrued interest was $ 3,793 2,108 1,419 Short-Term Debt – Related Parties - C.V. Starr and RWI C.V. Starr & Co., Inc On March 17, 2023, the Company entered into a loan agreement (the “Starr Bridge Loan”) with C.V. Starr & Co., Inc. (“C.V. Starr”), a stockholder of the Company, for an aggregate principal amount of $ 5,000 100 12.0 15.0 March 17, 2025 75,000 1.25 94 five-year 7.10 In June 2023, in connection with the Amended RWI Loan (as defined below), the Company granted C.V. Starr additional warrants to acquire up to an aggregate 50,000 5-year 8.10 Debt with Conversion and Other Options Derivatives and Hedging Under the terms of the Starr Bridge Loan, the Company agreed to customary negative covenants restricting its ability to repay indebtedness, pay dividends to stockholders, repay or incur other indebtedness other than as permitted, grant or suffer to exist a security interest in any of the Company’s assets, other than as permitted, or hold cash and cash equivalents less than $ 3,000 3,000 On January 12, 2024, the Company entered into an amendment which terminated the minimum $ 3,000 On March 13, 2024, the Company and C.V. Starr entered into a forbearance agreement (“Starr Forbearance Agreement”) with respect to the Starr Bridge Loan. Under the Starr Forbearance Agreement, (i) C.V. Starr agreed not to exercise its rights and remedies upon the occurrence of any default under the Starr Bridge Loan until the Company’s obligations in respect of the Yorkville convertible promissory note have been indefeasibly paid in full, (ii) C.V. Starr consented to the Company’s incurrence of indebtedness under the Yorkville convertible promissory note, (iii) C.V. Starr consented to cash payments required to be made under the SEPA and the Yorkville convertible promissory note, (iv) the Company agreed to increase the interest rate on the loan outstanding under the Starr Bridge Loan by 100 75,000 7.10 March 17, 2028 50,000 8.10 June 20, 2028 5.895 13.0 10 16.0 As of September 30, 2024 and December 31, 2023, the carrying value of Starr Bridge Loan, inclusive of accrued interest and net of discount, was $ 5,640 5,523 Resorts World Inc Pte Ltd On May 16, 2023, with written consent provided by Yorkville, the Company entered into a senior secured loan agreement (“RWI Bridge Loan”) with Resorts World Inc Pte Ltd, (“RWI”) providing for an initial loan in the aggregate principal amount of $ 6,000 120 12.5 15.5 June 14, 2023 On June 21, 2023, the Company closed on an amended and restated senior secured loan agreement (“Amended RWI Loan”), to amend and restate the previous senior secured loan agreement, in its entirety. The Amended RWI Loan provided for an additional loan in the aggregate principal amount of $ 6,000 678 12.5 15.5 March 17, 2025 300,000 1.25 375 five-year 8.10 Pursuant to the terms of the Amended RWI Loan, the Company was required to apply the net proceeds to the trigger payments due to Yorkville pursuant to the PPA. In addition, the Company agreed to customary negative covenants restricting its ability to repay indebtedness, pay dividends to stockholders, repay or incur other indebtedness other than as permitted, grant or suffer to exist a security interest in any of its assets, other than as permitted, or hold cash and cash equivalents less than $ 3,000 3,000 3,000 The Company accounted for the Amended RWI Loan in accordance with ASC 470-20, Debt with Conversion and Other Options Derivatives and Hedging 2,151 On January 12, 2024, the Company entered into a second amended and restated senior secured loan agreement (“RWI Second Amended Bridge Loan”), to amend and restate the previously announced senior secured loan agreement with RWI dated as of May 16, 2023, as amended on June 20, 2023, in its entirety. The RWI Second Amended Bridge Loan provided for an additional loan in the aggregate principal amount of $ 15,000 3,750 12.5 July 16, 2025 5-year 1,650,000 1,350,000 5 2.4898 2.988 Pursuant to the terms of the RWI Second Amended Bridge Loan, the Company was required to apply the proceeds of the additional loan (i) to the payment in full of all outstanding amounts owed to Yorkville under the PPA, (ii) to the payment of invoices of certain critical vendors, (iii) to the first settlement payment owed to Palantir (see Note 9), and (iv) for working capital and other purposes pre-approved by RWI. Pursuant to the terms of the RWI Second Amended Bridge Loan, the Company agreed to customary negative covenants restricting its ability to pay dividends to stockholders, repay or incur other indebtedness other than as permitted, or grant or suffer to exist a security interest in any of the Company’s assets, other than as permitted. In addition, the Company agreed to apply net revenues received through the sale of its products/provision of services in connection with or related to its distribution and manufacturing agreement with Genting Innovation Pte Ltd (“Genting Innovation”), a related party, as a prepayment towards the loan. The RWI Second Amended Bridge Loan resulted in an extinguishment of the Amended RWI Loan, since the change in cash flows exceeds 10%. As a result, the Company record a loss on extinguishment equal to the difference between (i) the fair values of the new loan and Tranche #1 and Tranche #2 Warrants and (ii) the previous carrying amount of the Amended RWI Loan, or $ 3,908 Derivatives and Hedging Fair Value Option for Financial Instruments Distinguishing Liabilities from Equity The Company and RWI also entered into an investor rights agreement dated as of January 12, 2024. The investor rights agreement provides RWI certain information and audit rights, as well as registration rights with respect to the shares underlying the Tranche #1 Warrant and Tranche #2 Warrant, including both the undertaking to file a registration statement within 45 days of filing of the 2023 Form 10-K, “piggyback” registration rights, as well as the right to request up to three demand rights for underwritten offerings per year; in each case subject to customary “underwriter cutback” language as well as any objections raised by the Securities and Exchange Commission to inclusion of securities. If the initial registration statement was not filed on or prior to May 15, 2024, the investor rights agreement provided for partial liquidating damages equal to 1.0 6.0 18.0 On March 13, 2024, the Company and RWI entered into a second forbearance agreement (“RWI 2nd Forbearance Agreement”). Under the RWI 2nd Forbearance Agreement, (i) RWI agreed not to exercise its rights and remedies upon the occurrence of any default under the RWI Second Amended Bridge Loan until the Company’s obligations in respect of the Yorkville convertible promissory note have been indefeasibly paid in full or March 13, 2025, whichever occurs first, (ii) RWI consented to the Company’s incurrence of indebtedness under the Yorkville convertible promissory note, (iii) RWI consented to cash payments required to be made under the SEPA and the Yorkville convertible promissory note, (iv) the Company agreed to increase the interest rate on the loan outstanding under the RWI Loan Agreement by 100 12.5 13.5 300,000 5.895 10 1,162 13,700 16.5 As of September 30, 2024 and December 31, 2023, the carrying value of the RWI Second Amended Bridge Loan and Amended RWI Loan, inclusive of interest and net of discount was $ 29,482 12,967	9. Debt Short-Term Debt - Yorkville On September 15, 2022, the Company entered into a Pre-Paid Advance Agreement (“PPA”) with Yorkville, pursuant to which the Company may request advances of up to $ 40,000 18 150,000 2 6 15 7.50 19.9 4.99 6,000 7.50 6,000 5.0 10 7.50 In connection with the entry into the PPA, the Company received the initial Pre-Paid Advance of $ 40,000 39,200 12 During the year ended December 31, 2023, Yorkville elected to convert $ 3,889 400 559,481 155 17,223 16,623 37,603 37,000 On February 22, 2023, Yorkville provided notice to the Company that a “triggering event” under the terms of the PPA occurred on February 21, 2023 and approximately $ 6,500 5 On March 24, 2023, the Company paid $ 1,950 In April 2023, the Company and Yorkville agreed that Yorkville would not accelerate any amounts outstanding under the PPA provided that (i) the Company pays the remaining balance on the first trigger payment of approximately $ 4,600 two 6,500 5,500 900 On May 16, 2023, the Company used the net proceeds from the RWI Bridge Loan (as defined below) to repay the remaining balance on the second trigger payment for approximately $ 5,600 Further, on June 21, 2023, the Company used the net proceeds from the Amended RWI Loan (as defined below) to repay $ 5,700 18,724 16,811 1,073 840 0.50 On August 2, 2023, Yorkville provided notice to the Company that a “triggering event” under the term of the PPA occurred on August 1, 2023. The Company was not able to make the August trigger payment of $ 6,340 On September 18, 2023, the Company and Yorkville entered into a letter agreement to extend the maturity date of the PPA to December 31, 2023, and Yorkville agreed not to declare an event of default, as defined in the PPA, until January 1, 2024. The Company further agreed to issue 270,730 712 2,000 500 On January 12, 2024, the Company and Yorkville entered into a forbearance agreement (“Forbearance Agreement”) in which Yorkville agreed to restrain from enforcing its rights and remedies as a result of the event of default during the forbearance period. The forbearance period shall continue until the earliest of the January 19, 2024 or the date the Company fully repaid all amounts outstanding under the PPA (“Forbearance Period”). During the Forbearance Period, interest shall accrue at 15 17,348 7 100,000 100,000 On March 13, 2024, the Company entered into a Standby Equity Purchase Agreement (“SEPA”) with Yorkville (Note 12). Upon entry into the SEPA, the Company issued Yorkville a $ 3.15 2.99 5 8.0 18.0 March 13, 2025 6.3171 2.4898 19.9 4.99 Short-Term Debt - Other and Related Party On August 21, 2023, the Company entered into a loan agreement with its Chairman and Chief Executive Officer, Dr. Robert Hariri, and two unaffiliated lenders, providing for a loan in the aggregate principal amount of $ 3,000 1,000 15 August 21, 2024 4,500 On October 12, 2023, in order to further address the Company’s immediate working capital requirements, Robert Hariri, M.D., Ph.D., the Company’s Chairman and Chief Executive Officer, and the Company signed a promissory note (“CEO Promissory Note”) for $ 285 15.0 twelve months As of December 31, 2023, the carrying value of the Loan and the CEO Promissory Note inclusive of accrued interest is $ 3,527 1,419 2,108 Short-Term Debt – Related Parties - C.V. Starr and RWI C.V. Starr & Co., Inc On March 17, 2023, the Company entered into a loan agreement (the “Starr Bridge Loan”) with C.V. Starr & Co., Inc. (“C.V. Starr”), a stockholder of the Company, for an aggregate principal amount of $ 5,000 100 12.0 15.0 March 17, 2025 75,000 1.25 94 five-year 7.10 In June 2023, in connection with the Amended RWI Loan (as defined below), the Company granted C.V. Starr additional warrants to acquire up to an aggregate 50,000 5-year 8.10 ASC 470-20, Debt with Conversion and Other Options ASC 815, Derivatives and Hedging ASC 815-10-15-74(a) 5,523 Under the terms of the Starr Bridge Loan, the Company agreed to customary negative covenants restricting its ability to repay indebtedness, pay dividends to stockholders, repay or incur other indebtedness other than as permitted, grant or suffer to exist a security interest in any of the Company’s assets, other than as permitted, or hold cash and cash equivalents less than $ 3,000 During the year ended December 31, 2023, the Company’s cash and cash equivalents fell below the $ 3,000 On January 12, 2024, the Company entered into an amendment (“Starr Bridge First Amendment”), which terminated the minimum $ 3,000 includes customary events of default and the Company granted C.V. Starr a senior security interest in all of its assets, pari passu with RWI (as defined below). On March 13, 2024, the Company and C.V. Starr, entered into a forbearance agreement (“Starr Forbearance Agreement”), with respect to the Starr Bridge Loan. Under the Starr Forbearance Agreement, (i) Starr agreed not to exercise its rights and remedies upon the occurrence of any default under the Starr Loan Agreement until the Company’s obligations in respect of the Yorkville convertible note have been indefeasibly paid in full, (ii) Starr consented to the Company’s incurrence of indebtedness under the Yorkville convertible note, (iii) Starr consented to cash payments required to be made under the SEPA and the Yorkville convertible note, (iv) the Company agreed to increase the interest rate on the loan outstanding under the Starr Bridge Loan by 100 75,000 7.10 March 17, 2028 50,000 8.10 June 20, 2028 5.895 13 Resorts World Inc Pte Ltd On May 16, 2023, with written consent provided by Yorkville, the Company entered into a senior secured loan agreement (“RWI Bridge Loan”) with Resorts World Inc Pte Ltd, (“RWI”) providing for an initial loan in the aggregate principal amount of $ 6,000 120 12.5 15.5 June 14, 2023 On June 21, 2023, the Company closed on an amended and restated senior secured loan agreement (“Amended RWI Loan”), to amend and restate the previous senior secured loan agreement, in its entirety. The Amended RWI Loan provided for an additional loan in the aggregate principal amount of $ 6,000 678 12.5 15.5 March 17, 2025 300,000 1.25 375 5-year 8.10 The Company applied the guidance for this transaction in accordance with ASC 470-20, Debt with Conversion and Other Options ASC 815, Derivatives and Hedging 2,151 ASC 815-10-15-74(a) 12,967 Pursuant to the terms of the Amended RWI Loan, the Company was required to apply the net proceeds to the trigger payments due to Yorkville pursuant to the PPA. RWI is affiliated with Lim Kok Thay, a former member of the Company’s board of directors. In addition, the Company agreed to customary negative covenants restricting its ability to repay indebtedness, pay dividends to stockholders, repay or incur other indebtedness other than as permitted, grant or suffer to exist a security interest in any of its assets, other than as permitted, or hold cash and cash equivalents less than $ 3,000 3,000 Pursuant to the amendment on January 12, 2024, see below, the amendment terminated the minimum $ 3,000 On January 12, 2024, the Company entered into a second amended and restated senior secured loan agreement (“RWI Second Amended Bridge Loan”), to amend and restate the previously announced senior secured loan agreement with RWI dated as of May 16, 2023, as amended on June 20, 2023, in its entirety. The RWI Second Amended Bridge Loan provided for an additional loan in the 15,000 3,750 12.5 July 16, 2025 5-year 1,650,000 1,350,000 5 2.4898 Pursuant to the terms of the RWI Second Amended Bridge Loan, the Company was required to apply the proceeds of the additional loan (i) to the payment in full of all outstanding amounts owed to Yorkville under the PPA, (ii) to the payment of invoices of certain critical vendors, (iii) to the first settlement payment owed to Palantir Technologies, Inc., and (iv) for working capital and other purposes pre-approved by RWI. Pursuant to the terms of the RWI Second Amended Bridge Loan, the Company agreed to customary negative covenants restricting its ability to pay dividends to stockholders, repay or incur other indebtedness other than as permitted, or grant or suffer to exist a security interest in any of the Company’s assets, other than as permitted. In addition, the Company agreed to apply net revenues received through the sale of our products/provision of services in connection with or related to its distribution and manufacturing agreement with Genting Innovation Pte Ltd (“Genting Innovation”), a related party, as a prepayment towards the loan. On March 13, 2024, the Company and RWI entered into a second forbearance agreement (“RWI 2nd Forbearance Agreement”). Under the RWI 2nd Forbearance Agreement, (i) RWI agreed not to exercise its rights and remedies upon the occurrence of any default under the RWI Loan Agreement until the Company’s obligations in respect of the Yorkville convertible note have been indefeasibly paid in full or March 13, 2025, whichever occurs first, (ii) RWI consented to the Company’s incurrence of indebtedness under the Yorkville convertible note, (iii) RWI consented to cash payments required to be made under the SEPA and the Yorkville convertible note, (iv) the Company agreed to increase the interest rate on the loan outstanding under the RWI Loan Agreement by 100 300,000 June 20, 2028 5.895 Schedule of Debt

Leases

Leases	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Leases
Leases	8. Leases Lease Agreements ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. The Company’s lease ROU assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. In determining the present value of lease payments, the Company uses its incremental borrowing rate based on the information available at the lease commencement date to determine the appropriate discount rate by multiple asset classes. Variable lease payments that are not based on an index or that result from changes to an index subsequent to the initial measurement of the corresponding lease liability are not included in the measurement of lease ROU assets or liabilities and instead are recognized in earnings in the period in which the obligation for those payments is incurred. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise any such options. Lease expense is recognized on a straight-line basis over the expected lease term. Rent expense was $ 1,114 892 3,333 2,687 On March 13, 2019, Legacy Celularity entered into a lease agreement for a 147,215 2036 five-year March 1, 2020 230 14,722 14,722 On September 14, 2023, the Company entered into a lease amendment on the Company’s Florham Park, New Jersey facility to reduce the letter of credit by approximately $ 4,900 9,883 400 2,083 The components of the Company’s lease costs are classified on its condensed consolidated statements of operations and comprehensive loss as follows: Schedule of Lease Costs 2024 2023 2024 2023 Three Months Ended Nine Months Ended 2024 2023 2024 2023 Operating lease cost $ 978 $ 759 $ 2,933 $ 2,278 Variable lease cost 348 320 1,026 911 Total operating lease cost $ 1,326 $ 1,079 $ 3,959 $ 3,189 The table below shows the cash and non-cash activity related to the Company’s lease liabilities during the period: Schedule of Cash and Non-cash Activity Related to the lease Liabilities 2024 2023 Nine Months Ended September 30, 2024 2023 Cash paid related to lease liabilities: Operating cash flows from operating leases $ 2,534 $ 2,168 As of September 30, 2024, the maturities of the Company’s operating lease liabilities were as follows: Schedule of Future Minimum Payments under Non-Cancelable Operating Leases 2024 (remaining three months) $ 845 Remaining year $ 845 2025 3,452 Year one 3,452 2026 3,526 Year two 3,526 2027 3,599 Year three 3,599 2028 3,673 Year four 3,673 Thereafter 84,568 Year four Thereafter 84,568 Total lease payments 99,663 Less imputed interest (73,212 ) Total $ 26,451 As of September 30, 2024, the weighted average remaining lease term of the Company’s operating lease was 21.5 14.24	10. Leases Lease Agreements ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. The Company’s lease ROU assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. In determining the present value of lease payments, the Company uses its incremental borrowing rate based on the information available at the lease commencement date to determine the appropriate discount rate by multiple asset classes. Variable lease payments that are not based on an index or that result from changes to an index subsequent to the initial measurement of the corresponding lease liability are not included in the measurement of lease ROU assets or liabilities and instead are recognized in earnings in the period in which the obligation for those payments is incurred. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise any such options. Lease expense is recognized on a straight-line basis over the expected lease term. Lease expense was $ 3,750 3,803 On March 13, 2019, Legacy Celularity entered into a lease agreement for a 147,215 2036 five-year March 1, 2020 230 14,722 14,722 On September 14, 2023, the Company entered into a lease amendment on the Company’s Florham Park, New Jersey facility to reduce the letter of credit by approximately $ 4,900 9,883 400 2,083 The components of the Company’s lease costs are classified on its consolidated statements of operations as follows: Schedule of Lease Costs 2023 2022 Year Ended December 31, 2023 2022 Operating lease cost $ 3,256 $ 3,038 Variable lease cost 1,132 1,598 Total operating lease cost $ 4,388 $ 4,636 Short term lease cost $ - $ 126 The table below shows the cash and non-cash activity related to the Company’s lease liabilities during the year ended December 31, 2023: Schedule of Cash and Non-cash Activity Related to the lease Liabilities 2023 2022 Year Ended December 31, 2023 2022 Cash paid related to lease liabilities: Operating cash flows from operating leases $ 2,995 $ 2,834 Non-cash lease liability activity: Right-of-use assets obtained in exchange for lease obligations: Operating leases $ - $ - As of December 31, 2023, the maturities of the Company’s operating lease liabilities were as follows: Schedule of Future Minimum Payments under Non-Cancelable Operating Leases Remaining year 2024 $ 3,378 Year one $ 3,378 2025 3,452 Year two 3,452 2026 3,526 Year three 3,526 2027 3,599 Year four 3,599 2028 3,673 Year five 3,673 Year four Thereafter Thereafter 84,568 Year five Thereafter 84,568 Total lease payments 102,196 Less imputed interest (76,019 ) Total $ 26,177 As of December 31, 2023, the weighted average remaining lease term of the Company’s operating lease was 22.3 14.24

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	9. Commitments and Contingencies Contingent Consideration Related to Business Combinations In connection with Legacy Celularity’s acquisition in 2017 of HLI Cellular Therapeutics, LLC and Anthrogenesis, the Company has agreed to pay future consideration to the sellers upon the achievement of certain regulatory and commercial milestones. As a result, the Company recorded $ 1,606 Indemnification Agreements In the ordinary course of business, the Company may provide indemnification of varying scope and terms to vendors, lessors, business partners and other parties with respect to certain matters including, but not limited to, losses arising out of breach of such agreements or from intellectual property infringement claims made by third parties. In addition, the Company has entered into indemnification agreements with members of its board of directors and its executive officers that will require the Company, among other things, to indemnify them against certain liabilities that may arise by reason of their status or service as directors or officers. The maximum potential amount of future payments the Company could be required to make under these indemnification agreements is, in many cases, unlimited. To date, the Company has not incurred any material costs as a result of such indemnifications. The Company is not currently aware of any indemnification claims and has not accrued any liabilities related to such obligations in its condensed consolidated financial statements as of September 30, 2024 or December 31, 2023. Agreement with Palantir Technologies Inc. On May 5, 2021, Legacy Celularity executed a Master Subscription Agreement (the “Palantir MSA”) with Palantir under which it agreed to pay $ 40,000 five years Exit or Disposal Costs 24,161 3,500 Arbitration Demand no 3,500 Sirion License Agreement In December 2021, the Company entered into a license agreement (“Sirion License”) with Sirion Biotech GmbH (“Sirion”). Under the Sirion License, Sirion granted the Company a license related to patent rights and know-how associated with poloxamers (“Licensed Product”). As part of the Sirion License, the Company paid Sirion $ 136 113 5,099 10 30 Legal Proceedings At each reporting date, the Company evaluates whether or not a potential loss amount or a potential range of loss is probable and reasonably estimable under the provisions of the authoritative guidance that addresses accounting for contingencies. The Company expenses as incurred the costs related to such legal proceedings. Civil Investigative Demand The Company received a Civil Investigative Demand (the “Demand”) under the False Claims Act, 31 U.S.C. § 3729, dated August 14, 2022, from the U.S. Attorney’s Office for the Eastern District of Pennsylvania. The Demand requests documents and information relating to claims submitted to Medicare, Medicaid, or other federal insurers for services or procedures involving injectable human tissue therapy products derived from amniotic fluid or birth tissue and includes Interfyl, a biomaterials product. The Company is cooperating with the request and is engaged in an ongoing dialogue with the Assistant U.S. Attorneys handling the Demand. The matter is still in preliminary stages and there is uncertainty as to whether the Demand will result in any liability. Arbitration Demand from Palantir Technologies Inc. On April 20, 2023, Palantir commenced an arbitration with JAMS Arbitration asserting claims for declaratory relief and breach of contract relating to the Palantir MSA, seeking damages in an amount equal to the full value of the contract. The Company responded to the arbitration demand and asserted counterclaims for breach of contract, breach of warranty, fraudulent inducement, violation of California’s Unfair Competition Law, amongst others, in relation to the Palantir MSA. On December 21, 2023, the Company and Palantir entered into the Palantir Settlement Agreement to resolve the JAMS Arbitration. The Palantir Settlement Agreement was subsequently amended on January 10, 2024 and May 6, 2024. Both parties agreed to dismiss the arbitration proceeding and dispute and provide for mutual releases upon the Company’s satisfaction of a settlement payment obligation. Through June 3, 2024, the Company made total settlement payments of $ 3,500 60,584 Celularity Inc. v. Evolution Biologyx, LLC, et al. On April 17, 2023, the Company filed a complaint against Evolution Biologyx, LLC, Saleem S. Saab, individually, and Encyte, LLC (collectively, “Evolution”) in the United States District Court for the District of New Jersey to recover unpaid invoice amounts for the sale of its biomaterial products in the amount of approximately $ 2,350 TargetCW v. Celularity Inc. On March 27, 2024, WMBE Payrolling, Inc., dba TCWGlobal, filed a complaint in the United States District Court for the Southern District of California alleging a breach of contract and account stated claims relating to a Master Services Agreement dated May 4, 2020, or the TCWGlobal MSA, for the provision of certain leased workers to perform services on our behalf. The complaint alleges that the Company breached the TCWGlobal MSA by failing to make payments on certain invoices for the services of the leased workers. On May 7, 2024, the Company entered into a settlement agreement and mutual release with TCWGlobal whereupon the Company agreed to pay $ 500	11. Commitments and Contingencies Contingent Consideration Related to Business Combinations In connection with the Company’s acquisition of HLI Cellular Therapeutics, LLC and Anthrogenesis, the Company has agreed to pay future consideration to the sellers upon the achievement of certain regulatory and commercial milestones. As a result, the Company recorded $ 1,606 105,945 Indemnification Agreements In the ordinary course of business, the Company may provide indemnification of varying scope and terms to vendors, lessors, business partners and other parties with respect to certain matters including, but not limited to, losses arising out of breach of such agreements or from intellectual property infringement claims made by third parties. In addition, the Company has entered into indemnification agreements with members of its board of directors and its executive officers that will require the Company, among other things, to indemnify them against certain liabilities that may arise by reason of their status or service as directors or officers. The maximum potential amount of future payments the Company could be required to make under these indemnification agreements is, in many cases, unlimited. To date, the Company has not incurred any material costs as a result of such indemnifications. The Company is not currently aware of any indemnification claims and has not accrued any liabilities related to such obligations in its consolidated financial statements as of December 31, 2023 and 2022. Agreement with Palantir Technologies Inc. On May 5, 2021, Legacy Celularity executed a Master Subscription Agreement (“MSA”) with Palantir under which it will pay $ 40,000 five years 24,402 3,500 3,500 7,333 8,000 Sirion License Agreement In December 2021, the Company entered into a license agreement (“Sirion License”) with Sirion Biotech GmbH (“Sirion”). Under the Sirion License, Sirion granted the Company a license related to patent rights and know-how associated with poloxamers (“Licensed Product”). As part of the Sirion License, the Company paid Sirion $ 136 113 5,099 10 30 Legal Proceedings At each reporting date, the Company evaluates whether or not a potential loss amount or a potential range of loss is probable and reasonably estimable under the provisions of the authoritative guidance that addresses accounting for contingencies. The Company expenses as incurred the costs related to such legal proceedings. Civil Investigative Demand The Company received a Civil Investigative Demand (the “Demand”) under the False Claims Act, 31 U.S.C. § 3729, dated August 14, 2022, from the U.S. Attorney’s Office for the Eastern District of Pennsylvania. The Demand requests documents and information relating to claims submitted to Medicare, Medicaid, or other federal insurers for services or procedures involving injectable human tissue therapy products derived from amniotic fluid or birth tissue and includes Interfyl. The Company is cooperating with the request and is engaged in an ongoing dialogue with the Assistant U.S. Attorneys handling the Demand. The matter is still in preliminary stages and there is uncertainty as to whether the Demand will result in any liability. Arbitration Demand from Palantir Technologies Inc. On April 20, 2023, Palantir Technologies Inc. (“Palantir”), commenced an arbitration with JAMS Arbitration asserting claims for declaratory relief and breach of contract relating to the May 5, 2021 Master Service Agreement (the “Palantir MSA”), seeking damages in an amount equal to the full value of the contract. The Company has responded to the arbitration demand and asserted counterclaims for breach of contract, breach of warranty, fraudulent inducement, violation of California’s Unfair Competition Law, amongst others, in relation to the Palantir MSA. On December 21, 2023, the Company and Palantir entered into a settlement and release agreement pursuant to the JAMS arbitration proceeding asserting claims for declaratory relief and breach of contract relating to the Palantir MSA. Both parties agreed to dismiss the arbitration proceeding and dispute and provide for mutual releases upon the Company’s satisfaction of a settlement payment obligation. Through June 3, 2024, the Company made total settlement payments of $ 3.5 60,584 Celularity Inc. v. Evolution Biologyx, LLC, et al. On April 17, 2023, the Company filed a complaint against Evolution Biologyx, LLC, Saleem S. Saab, individually, and Encyte, LLC (collectively, “Evolution”) in the United States District Court for the District of New Jersey to recover unpaid invoice amounts for the sale of its biomaterial products in the amount of approximately $ 2.35

Equity

Equity	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Equity [Abstract]
Equity	10. Equity Common Stock As of September 30, 2024 and December 31, 2023, the Company’s certificate of incorporation, as amended and restated, authorized the Company to issue 730,000,000 0.0001 21,984,614 19,378,192 Voting Power Except as otherwise required by law or as otherwise provided in any certificate of designation for any series of preferred stock, the holders of common stock possess all voting power for the election of the Company’s directors and all other matters requiring stockholder action. Holders of common stock are entitled to one vote per share Dividends Holders of Class A common stock will be entitled to receive such dividends, if any, as may be declared from time to time by the Company’s board of directors in its discretion out of funds legally available therefor. In no event will any stock dividends or stock splits or combinations of stock be declared or made on common stock unless the shares of common stock at the time outstanding are treated equally and identically. Liquidation, Dissolution and Winding Up In the event of the Company’s voluntary or involuntary liquidation, dissolution, distribution of assets or winding-up, the holders of the common stock will be entitled to receive an equal amount per share of all of the Company’s assets of whatever kind available for distribution to stockholders, after the rights of the holders of the preferred stock have been satisfied. Preemptive or Other Rights The Company’s stockholders have no preemptive or other subscription rights and there are no sinking fund or redemption provisions applicable to common stock. Election of Directors The Company’s board of directors is divided into three classes, Class I, Class II and Class III, with only one class of directors being elected in each year and each class serving a three-year term, except with respect to the election of directors at the special meeting held in connection with the merger with GX, Class I directors are elected to an initial one-year term (and three-year terms subsequently), the Class II directors are elected to an initial two-year term (and three-year terms subsequently) and the Class III directors are elected to an initial three-year term (and three-year terms subsequently). There is no cumulative voting with respect to the election of directors, with the result that the holders of more than 50.0 Preferred Stock The Company’s Certificate of Incorporation authorized 10,000,000 no ATM Agreement On September 8, 2022, the Company entered into an At-the-Market Sales Agreement (the “ATM Agreement”) with BTIG, LLC, Oppenheimer & Co. Inc. and B. Riley Securities, Inc., acting as sales agents and/or principals, pursuant to which the Company may offer and sell, from time to time in its sole discretion, shares of its common stock, having an aggregate offering price of up to $ 150,000 Any shares offered and sold in the at-the-market offering will be issued pursuant to the Company’s shelf registration statement on Form S-3 and the related prospectus supplement. Under the ATM Agreement, the sales agents may sell shares of common stock by any method permitted by law deemed to be an “at the market offering” as defined in Rule 415(a)(4) of the Securities Act of 1933. The Company will pay the sales agents a commission rate of up to 3.0 During the nine months ended September 30, 2023, the Company received gross and net proceeds of $ 141 136 13,296 10.60 March 2023 PIPE On March 20, 2023, the Company entered into a securities purchase agreement with two accredited investors, including its Chairman and Chief Executive Officer, Dr. Robert Hariri, providing for the private placement of (i) 938,184 938,183 8.34 1.25 9,000 2,000 30.00 five years 61 The Company accounted for the March 2023 PIPE Warrants and common stock as a single non-arm’s length transaction. The Company applied the guidance for this transaction in accordance with ASU 2020-06, (Subtopic 470-20): Debt - Debt with Conversion and Other Options, ASC 815 Derivatives and Hedging, ASC 480 Distinguishing Liabilities from Equity 1,650 On September 14, 2023, the Company entered into a warrant amendment on the March 2023 PIPE Warrants with the unaffiliated investor to reduce the exercise price from $ 30.00 10.00 729,698 Stock-Based Compensation, 402 Registered Direct Offerings On April 10, 2023, the Company closed on a registered direct offering of 923,077 923,076 6.50 6,000 7.50 five years 5,505 4,280 Upon the closing of the registered direct offering on April 10, 2023, the Company amended the existing May 2022 PIPE Warrants, to reduce the exercise price from $ 82.50 7.50 date to five and one-half years following the closing of the offering 1,389 On July 31, 2023, the Company closed on a registered direct offering of 857,143 857,142 3.50 3,000 3.50 five years 2,740 2,645 In connection with the July 31, 2023 registered direct offering described above, the Company also entered into an amendment to certain existing warrants to purchase up to an aggregate of 892,856 7.50 3.50 511 May 2023 PIPE On May 18, 2023, the Company closed on a securities purchase agreement with a group of accredited investors, providing for the private placement of an aggregate (i) 581,395 581,394 1.25 3,750 10.00 May 17, 2028 61 January 2024 PIPE On January 12, 2024, the Company entered into a securities purchase agreement with an existing investor, Dragasac Limited (“Dragasac”), providing for the private placement of (i) 2,141,098 0.0001 535,274 2.4898 1.25 6,000 January 16, 2024 2.4898 January 16, 2029 five years The Company accounted for the January 2024 PIPE Warrant and common stock as a single non-arm’s length transaction recognized in equity. The Company applied the guidance for this transaction in accordance with ASU 2020-06, (Subtopic 470-20): Debt - Debt with Conversion and Other Options, ASC 815 Derivatives and Hedging, ASC 480 Distinguishing Liabilities from Equity 909 652,981 67.70 2.4898 524 In connection with the execution of the securities purchase agreement, the Company also entered into an investor rights agreement with Dragasac dated as of January 12, 2024. The investor rights agreement provides Dragasac certain information and audit rights, as well as registration rights with respect to the shares (and shares underlying the January 2024 PIPE Warrant), including both the undertaking to file a registration statement within 45 days of filing of the 2023 Form 10-K, “piggyback” registration rights, as well as the right to request up to three demand rights for underwritten offerings per year; in each case subject to customary “underwriter cutback” language as well as any objections raised by the SEC to inclusion of securities. If the initial registration statement was not filed on or prior to May 15, 2024, the investor rights agreement provides for partial liquidating damages equal to 1.0 6.0 18.0 Effective February 16, 2024, in order to comply with Section 4.15(a) of the securities purchase agreement, the Company entered into an amended employment agreement with its Chief Administrative Officer (“CAO”), whereby the CAO agreed to decrease his base salary from $ 500 425 Warrant Modifications On January 12, 2024, in connection with the January 2024 PIPE, the Company agreed to amend the exercise price of legacy warrants held by Dragasac to purchase 652,981 March 16, 2025 67.70 2.4898 300,000 June 20, 2028 5.895 75,000 March 17, 2028 7.10 5.895 50,000 June 20, 2028 8.10 5.895 Standby Equity Purchase Agreement On March 13, 2024, the Company and Yorkville entered into a SEPA. Under the SEPA, the Company has the right to sell to Yorkville up to $ 10,000 0.0001 Upon the satisfaction of the conditions precedent in the SEPA, which include having a resale shelf for shares of common stock issued to Yorkville declared effective, the Company has the right to direct Yorkville to purchase a specified number of shares of common stock by delivering written notice (“Advance”). An Advance may not exceed 100 five Yorkville will generally purchase shares pursuant to an Advance at a price per share equal to 97 The SEPA will automatically terminate on the earliest to occur of (i) the first day of the month next following the 36-month anniversary of the date of the SEPA or (ii) the date on which Yorkville shall have made payment for shares of common stock equal to $ 10,000 As consideration for Yorkville’s commitment to purchase the shares of common stock pursuant to the SEPA, the Company paid Yorkville a $ 25 16,964 125 In connection with the entry into the SEPA, on March 13, 2024, the Company entered into a registration rights agreement with Yorkville, pursuant to which the Company agreed to file with the SEC no later than May 3, 2024, a registration statement for the resale by Yorkville of the shares of common stock issued under the SEPA (including the commitment fee shares). The Company agreed to use commercially reasonable efforts to have such registration statement declared effective within 45 days of such filing and to maintain the effectiveness of such registration statement during the 36-month commitment period. The Company will not have the ability to request any Advances under the SEPA (nor may Yorkville convert the Initial Advance into common stock) until such resale registration statement is declared effective by the SEC. The Company has not yet filed a registration statement with the SEC for the resale by Yorkville of the shares of common stock issued under the SEPA, which is deemed an event of default under the SEPA and as a result, the interest rate on the on the Yorkville convertible promissory note (see Note 7) increased to 18.0 The Company determined that the SEPA should be accounted for as a derivative measured at fair value, with changes in the fair value recognized in earnings. Because the Company has not yet filed a registration statement and no shares can currently be issued under the SEPA, the SEPA is deemed to have no value as of the issuance date and as of September 30, 2024. Warrants As of September 30, 2024, the Company had 10,905,901 Summary of the Warrants Number of Exercise Expiration Dragasac Warrant (1) 652,981 $ 2.4898 March 16, 2025 Public Warrants (2) 1,437,447 $ 115.00 July 16, 2026 Sponsor Warrants (2) 849,999 $ 115.00 July 16, 2026 May 2022 PIPE Warrants 405,405 $ 3.50 October 10, 2028 March 2023 PIPE Warrants 208,485 $ 30.00 March 27, 2028 March 2023 PIPE Warrants (modified) 729,698 $ 10.00 March 27, 2028 March 2023 Loan Warrants (3) 75,000 $ 5.895 March 17, 2028 April 2023 Registered Direct Warrants 435,625 $ 7.50 October 10, 2028 April 2023 Registered Direct Warrants (modified) 487,451 $ 3.50 October 10, 2028 May 2023 PIPE Warrants 581,394 $ 10.00 May 17, 2028 June 2023 Warrants (3) 50,000 $ 5.895 June 20, 2028 June 2023 Loan Warrants 300,000 $ 8.10 June 20, 2028 July 2023 Registered Direct Warrants 857,142 $ 3.50 January 31, 2029 January 2024 PIPE Warrants 535,274 $ 2.4898 January 16, 2029 January 2024 Bridge Loan - Tranche #1 Warrants 1,650,000 $ 2.4898 January 16, 2029 January 2024 Bridge Loan - Tranche #2 Warrants 1,350,000 $ 2.988 July 15, 2029 March 2024 RWI Forbearance Warrants 300,000 $ 5.895 June 20, 2028 10,905,901 (1) In connection with the execution of the January 2024 PIPE described above, the Company agreed to reprice 652,981 67.70 2.4898 (2) The number of Public Warrants and Sponsor Warrants outstanding was not adjusted for the reverse stock split. There are 14,374,478 8,499,999 115.00 (3) In connection with the execution of the Starr Forbearance Agreement on March 13, 2024, described above under Warrant Modification and further in Note 7, the Company agreed to reprice 75,000 7.10 50,000 8.10 5.895	12. Equity Common Stock As of December 31, 2023 and 2022, the Company’s certificate of incorporation, as amended and restated, authorized the Company to issue 730,000,000 0.0001 Voting Power Except as otherwise required by law or as otherwise provided in any certificate of designation for any series of preferred stock, the holders of common stock possess all voting power for the election of the Company’s directors and all other matters requiring stockholder action. Holders of common stock are entitled to one vote per share Dividends Holders of Class A Common Stock will be entitled to receive such dividends, if any, as may be declared from time to time by the Company’s board of directors in its discretion out of funds legally available therefor. In no event will any stock dividends or stock splits or combinations of stock be declared or made on common stock unless the shares of common stock at the time outstanding are treated equally and identically. Liquidation, Dissolution and Winding Up In the event of the Company’s voluntary or involuntary liquidation, dissolution, distribution of assets or winding-up, the holders of the common stock will be entitled to receive an equal amount per share of all of the Company’s assets of whatever kind available for distribution to stockholders, after the rights of the holders of the preferred stock have been satisfied. Preemptive or Other Rights The Company’s stockholders have no preemptive or other subscription rights and there are no sinking fund or redemption provisions applicable to common stock. Election of Directors The Company’s board of directors is divided into three classes, Class I, Class II and Class III, with only one class of directors being elected in each year and each class serving a three-year term, except with respect to the election of directors at the special meeting held in connection with the merger with GX. Class I directors are elected to an initial one-year term (and three-year terms subsequently), the Class II directors are elected to an initial two-year term (and three-year terms subsequently) and the Class III directors are elected to an initial three-year term (and three-year terms subsequently). There is no cumulative voting with respect to the election of directors, with the result that the holders of more than 50 Preferred Stock The Company’s Certificate of Incorporation authorized 10,000,000 no May 2022 PIPE On May 18, 2022, the Company entered into a securities purchase agreement with an institutional accredited investor providing for the private placement of (i) 405,405 405,405 74.0 30,000 27,396 2,604 7,651 82.50 May 20, 2027 five years May 20, 2022 19,745 On April 10, 2023, upon the closing of a registered direct offering (see further discussion below), the Company amended the existing May 2022 PIPE Warrants, to reduce the exercise price from $ 82.50 7.50 date to five and one-half years following the closing of the offering 1,389 3.50 892,857 405,405 487,451 511 ATM Agreement On September 8, 2022, the Company entered into an At-the-Market Sales Agreement (the “ATM Agreement”) with BTIG, LLC, Oppenheimer & Co. Inc. and B. Riley Securities, Inc., acting as sales agents and/or principals, pursuant to which the Company may offer and sell, from time to time in its sole discretion, shares of its common stock, having an aggregate offering price of up to $ 150,000 Any shares offered and sold in the at-the-market offering will be issued pursuant to the Company’s effective shelf registration statement on Form S-3 and the related prospectus supplement. Under the ATM Agreement, the sales agents may sell shares of common stock by any method permitted by law deemed to be an “at the market offering” as defined in Rule 415(a)(4) of the Securities Act. The Company will pay the sales agents a commission rate of up to 3 During the year ended December 31, 2023, the Company received gross and net proceeds of $ 141 136 13,296 10.60 March 2023 PIPE On March 20, 2023, the Company entered into a securities purchase agreement with two accredited investors, including its Chairman and Chief Executive Officer, Dr. Robert Hariri, providing for the private placement of (i) 938,183 938,183 83.43 1.25 9,000 2,000 30.00 March 27, 2028 five years 61 The Company accounted for the March 2023 PIPE Warrants and common stock as a single non-arm’s length transaction. The Company applied the guidance for this transaction in accordance with ASU 2020-06, (Subtopic 470-20): Debt - Debt with Conversion and Other Options, ASC 815 Derivatives and Hedging, ASC 480 Distinguishing Liabilities from Equity 1,650 ASC 815-10-15-74(a) On September 14, 2023, the Company entered into a warrant amendment on the March 2023 PIPE Warrants with the unaffiliated investor to reduce the exercise price from $ 30.00 10.00 729,698 ASC 718 Stock-Based Compensation 402 Registered Direct Offerings On April 10, 2023, the Company closed on a registered direct offering of 923,076 923,076 6.50 6,000 7.50 five years 5,505 4,280 On July 31, 2023, the Company closed on a registered direct offering of 857,142 857,142 3.50 3,000 3.50 five years 2,740 2,645 In connection with the July 31, 2023 registered direct offering described above, the Company also entered into an amendment to certain existing warrants to purchase up to an aggregate of 892,856 7.50 3.50 511 May 2023 PIPE On May 18, 2023, the Company closed on a securities purchase agreement with a group of accredited investors, providing for the private placement of an aggregate (i) 581,394 581,394 5.20 1.25 3,750 10.00 May 18, 2028 five years 61 ASC 815-10-15-74(a) Warrants On March 1, 2022, Celularity and certain of the related party investors amended and restated the investors’ respective Legacy Celularity Warrants to (i) reduce the exercise price per share from $ 75.30 35.00 1,328,138 1,328,138 46,485 15,985 As of December 31, 2023, the Company had outstanding warrants to purchase 7,070,627 Summary of the Warrants Number of Exercise Expiration Dragasac Warrant(1) 652,981 $ 67.70 March 16, 2025 Public Warrants(2) 1,437,447 $ 115.00 July 16, 2026 Sponsor Warrants(2) 849,999 $ 115.00 July 16, 2026 May 2022 PIPE Warrants 405,405 $ 3.50 October 10, 2028 March 2023 PIPE Warrants 208,485 $ 30.00 March 27, 2028 March 2023 PIPE Warrants (modified) 729,698 $ 10.00 March 27, 2028 March 2023 Loan Warrants 75,000 $ 7.10 March 17, 2028 April 2023 Registered Direct Warrants 435,625 $ 7.50 October 10, 2028 April 2023 Registered Direct Warrants (modified) 487,451 $ 3.50 October 10, 2028 May 2023 PIPE Warrants 581,394 $ 10.00 May 17, 2028 June 2023 Warrants 50,000 $ 8.10 June 20, 2028 June 2023 Loan Warrants 300,000 $ 8.10 June 20, 2028 July 2023 Registered Direct Warrants 857,142 $ 3.50 January 31, 2029 7,070,627 (1) The exercise price is the lesser of $ 67.70 80 (2) The number of Public Warrants and Sponsor Warrants outstanding was not adjusted for the reverse stock split. There are 14,374,478 8,499,999 115.00 2024 Warrant Repricing In connection with the execution of the private placement on January 12, 2024 described below, the Company agreed to reprice 652,981 67.70 2.4898 January 2024 PIPE Warrants On January 12, 2024, the Company entered into a securities purchase agreement with an existing investor, Dragasac Limited, providing for the private placement of (i) 2,141,098 0.0001 535,274 2.4898 1.25 6,000 January 16, 2024 2.4898 January 16, 2029 five years Effective February 16, 2024, in order to comply with Section 4.15(a) of the securities purchase agreement, the Company entered into an amended employment agreement with its Chief Administrative Officer (“CAO”), whereby the CAO agreed to decrease his base salary from $ 500 425 Warrant Modifications On March 13, 2024, in connection with the RWI Forbearance Agreement (See Note 10), the Company agreed to issue RWI a warrant to acquire up to 300,000 June 20, 2028 5.895 75,000 March 17, 2028 7.10 5.895 50,000 June 20, 2028 8.10 5.895 Standby Equity Purchase Agreement On March 13, 2024, the Company and Yorkville entered into a SEPA. Under the SEPA, the Company has the right to sell to Yorkville up to $ 10,000,000 0.0001 Upon the satisfaction of the conditions precedent in the SEPA, which include having a resale shelf for shares of common stock issued to Yorkville declared effective, the Company has the right to direct Yorkville to purchase a specified number of shares of common stock by delivering written notice (“Advance”). An Advance may not exceed 100 five Yorkville will generally purchase shares pursuant to an Advance at a price per share equal to 97 three The SEPA will automatically terminate on the earliest to occur of (i) the first day of the month next following the 36-month anniversary of the date of the SEPA or (ii) the date on which Yorkville shall have made payment of for shares of common stock equal to $ 10.0 As consideration for Yorkville’s commitment to purchase the shares of common stock pursuant to the SEPA, the Company paid Yorkville a $ 25 16,964 In connection with the entry into the SEPA, on March 13, 2024, the Company entered into a registration rights agreement with Yorkville, pursuant to which the Company agreed to file with the Securities and Exchange Commission (“SEC”) no later than May 3, 2024, a registration statement for the resale by Yorkville of the shares of Common Stock issued under the SEPA (including the commitment fee shares). The Company agreed to use commercially reasonable efforts to have such registration statement declared effective within 45 days of such filing and to maintain the effectiveness of such registration statement during the 36-month commitment period. The Company will not have the ability to request any Advances under the SEPA (nor may Yorkville convert the Initial Advance into Common Stock) until such resale registration statement is declared effective by the SEC. Delaware Section 205 Proceeding On July 14, 2021, Celularity, then operating as GX Acquisition Corp. (“Pre-Merger Company”), held a special meeting of stockholders (the “Special Meeting”) to approve certain matters related to the business combination between the Pre-Merger Company and Celularity Operations, Inc. (“Legacy Celularity”), including a proposal to adopt a certificate of amendment to the Pre-Merger Company’s amended and restated certificate of incorporation (the “Pre-Merger Charter”) to increase the number of authorized shares of its common stock from 110,000,000 730,000,000 A recent decision by the Court of Chancery of the State of Delaware (the “Court”) in Garfield v. Boxed, Inc. In re Celularity, Inc. On March 29, 2023, the Court of Chancery held a hearing in the Section 205 Action and orally granted the Petition, and, later that same day, the Court issued an order in the Section 205 Action, in which it validated and declared effective the Increase Amendment and the Certificate of Incorporation as of 10:00 a.m. (EDT) on July 16, 2021, and all shares of capital stock of the Company issued in reliance on the effectiveness of the Increase Amendment and the Certificate of Incorporation as of the date and time of the original issuance of such shares. The Courts order has addressed and eliminated the uncertainty created by the Garfield

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Stock-Based Compensation	11. Stock-Based Compensation 2021 Equity Incentive Plan In July 2021, the Company’s board of directors adopted, and the Company’s stockholders approved the 2021 Equity Incentive Plan (the “2021 Plan”). The 2021 Plan provides for the grant of incentive stock options (“ISOs”) to employees and for the grant of nonstatutory stock options (“NSOs”), stock appreciation rights, restricted stock awards, restricted stock unit awards, performance awards and other forms of stock awards to employees, directors and consultants. The number of shares of Class A Common Stock initially reserved for issuance under the 2021 Plan is 2,091,528 1,254,803 10 4.0 The 2021 Plan is administered by the Company’s board of directors. The Company’s board of directors, or a duly authorized committee thereof, may delegate to one or more officers the authority to (i) designate employees other than officers to receive specified stock awards and (ii) determine the number of shares to be subject to such stock awards. Subject to the terms of the 2021 Plan, the plan administrator has the authority to determine the terms of awards, including recipients, the exercise price or strike price of stock awards, if any, the number of shares subject to each stock award, the fair market value of a share, the vesting schedule applicable to the awards, together with any vesting acceleration, the form of consideration, if any, payable upon exercise or settlement of the stock award and the terms and conditions of the award agreements for use under the 2021 Plan. The plan administrator has the power to modify outstanding awards under the 2021 Plan. Subject to the terms of the 2021 Plan and in connection with a corporate transaction or capitalization adjustment, the plan administrator may not reprice or cancel and regrant any award at a lower exercise price, strike price or purchase price or cancel any award with an exercise price, strike price or purchase price in exchange for cash, property or other awards without first obtaining the approval of the Company’s stockholders. 2017 Equity Incentive Plan The 2017 Equity Incentive Plan (the “2017 Plan”) adopted by Legacy Celularity’s board of directors and approved by Legacy Celularity’s stockholders provided for Legacy Celularity to grant stock options to employees, directors and consultants of Legacy Celularity. In connection with the closing of the merger and effectiveness of the 2021 Plan, no further grants will be made under the 2017 Plan. The total number of stock options that could have been issued under the 2017 Plan was 3,234,204 The 2017 Plan is administered by the Company’s board of directors or, at the discretion of the Company’s board of directors, by a committee of the board of directors. The exercise prices, vesting and other restrictions were determined at the discretion of Legacy Celularity’s board of directors, or its committee if so delegated, except that the exercise price per share of stock options could not be less than 100 ten years three four Stock Option Valuation Awards with Service Conditions The fair value of each option is estimated on the date of grant using a Black-Scholes option pricing model that takes into account inputs such as the exercise price, the estimated fair value of the underlying common stock at grant date, expected term, expected stock price volatility, risk-free interest rate, and dividend yield. The fair value of each grant of stock options was determined by the Company using the methods and assumptions discussed below. Certain of these inputs are subjective and generally require judgment to determine. ● The expected term of employee stock options with service-based vesting is determined using the “simplified” method, whereby the expected life equals the arithmetic average of the vesting term and the original contractual term of the option due to the Company’s lack of sufficient historical data. The expected term of non-employee options is equal to the contractual term or its estimated term based on the underlying agreement. ● The expected stock price volatility is based on historical volatilities of comparable public entities within the Company’s industry. ● The risk-free interest rate is based on the interest rate payable on U.S. Treasury securities in effect at the time of grant for a period that is commensurate with the respective expected term or contractual term. ● The expected dividend yield is 0 The following table presents, on a weighted average basis, the assumptions used in the Black-Scholes option-pricing model to determine the grant-date fair value of stock options granted during the nine months ended September 30, 2024 and 2023: Schedule of Weighted Average Grant Fair Value of Stock Options using Black-Scholes Option-pricing Model Nine Months Ended September 30, 2024 2023 Risk-free interest rate 4.5 % 4.1 % Expected term (in years) 5.5 5.6 Expected volatility 110.8 % 86.5 % Expected dividend yield 0 % 0 % The weighted average grant-date fair value per share of stock options granted during the nine months ended September 30, 2024 and 2023 was $ 3.10 0.39 The following table summarizes option activity with service conditions under the 2021 Plan and the 2017 Plan: Schedule of Stock Option Activity Options Weighted Weighted Aggregate Outstanding at January 1, 2024 2,820,187 $ 40.16 5.6 $ — Granted 879,664 3.76 Exercised — — Forfeited (289,802 ) 31.47 Outstanding at September 30, 2024* 3,410,049 $ 31.51 6.0 $ 115 Vested and expected to vest September 30, 2024 3,410,049 $ 31.51 6.0 $ 115 Exercisable at September 30, 2024 2,513,584 $ 38.00 4.9 $ 113 * Options outstanding at September 30, 2024 under the 2021 Plan and 2017 Plan were 1,979,953 1,475,096 45,000 The aggregate intrinsic value of options is calculated as the difference between the exercise price of the stock options and the fair value of the Company’s Class A common stock for those options that had exercise prices lower than the fair value of Class A common stock. The Company recorded stock-based compensation expense relating to option awards with service conditions of $ 2,077 6,306 2,255 6,952 8,370 2.62 Awards with Performance Conditions In connection with the advisory agreement signed with Robin L. Smith, MD (see Note 15), the Company awarded options under the 2021 Plan to acquire a total of 105,000 29.90 25,000 80,000 20,000 79.9 2.95 five 0 60,000 no Awards with Market Conditions In September 2021, the Company awarded options to acquire a total of 246,928 63.20 vest in up to five equal installments in respect of achieving certain share price targets between the third and fourth anniversary of the effective date Restricted Stock Units The Company issues restricted stock units (“RSUs”) to employees that generally vest over a four-year 25.0 The following table summarizes activity related to RSU stock-based payment awards under the 2021 Plan: Schedule of Activity Related to RSU Stock-Based Payment Awards Number of Shares Weighted Outstanding at January 1, 2024 823,332 $ 13.77 Granted — — Vested (395,996 ) 11.50 Forfeited (99,977 ) 13.24 Outstanding at September 30, 2024 327,359 $ 16.68 The Company recorded stock-based compensation expense of $ 595 2,322 1,343 4,490 4,086 2.20 Stock Units with Market Condition Vesting In July 2023, the Company granted 174,500 one three years 145,833 28,667 5.00 Stock-Based Compensation Expense The Company recorded stock-based compensation expense in the following expense categories of its condensed consolidated statements of operations and comprehensive loss: Schedule of Stock-based Compensation Expense 2024 2023 2024 2023 Three Months Ended Nine Months Ended 2024 2023 2024 2023 Cost of revenues $ 90 $ 166 $ 285 $ 462 Research and development 182 379 903 1,384 Selling, general and administrative 2,400 3,053 7,440 9,596 Stock-based compensation expense $ 2,672 $ 3,598 $ 8,628 $ 11,442	13. Stock-Based Compensation 2021 Equity Incentive Plan In July 2021, the Company’s board of directors adopted and the Company’s stockholders approved the 2021 Equity Incentive Plan (the “2021 Plan”). The 2021 Plan provides for the grant of incentive stock options (“ISOs”) to employees and for the grant of nonstatutory stock options (“NSOs”), stock appreciation rights, restricted stock awards, restricted stock unit awards, performance awards and other forms of stock awards to employees, directors and consultants. The number of shares of Class A Common Stock initially reserved for issuance under the 2021 Plan is 2,091,528 821,789 10 4 The 2021 Plan is administered by the Company’s board of directors. The Company’s board of directors, or a duly authorized committee thereof, may delegate to one or more officers the authority to (i) designate employees other than officers to receive specified stock awards and (ii) determine the number of shares to be subject to such stock awards. Subject to the terms of the 2021 Plan, the plan administrator has the authority to determine the terms of awards, including recipients, the exercise price or strike price of stock awards, if any, the number of shares subject to each stock award, the fair market value of a share, the vesting schedule applicable to the awards, together with any vesting acceleration, the form of consideration, if any, payable upon exercise or settlement of the stock award and the terms and conditions of the award agreements for use under the 2021 Plan. The plan administrator has the power to modify outstanding awards under the 2021 Plan. Subject to the terms of the 2021 Plan and in connection with a corporate transaction or capitalization adjustment, the plan administrator may not reprice or cancel and regrant any award at a lower exercise price, strike price or purchase price or cancel any award with an exercise price, strike price or purchase price in exchange for cash, property or other awards without first obtaining the approval of the Company’s stockholders. 2017 Equity Incentive Plan The 2017 Equity Incentive Plan (the “2017 Plan”) adopted by Legacy Celularity’s board of directors and approved by Legacy Celularity’s stockholders provided for Legacy Celularity to grant stock options to employees, directors and consultants of Legacy Celularity. In connection with the closing of the Business Combination and effectiveness of the 2021 Plan, no further grants will be made under the 2017 Plan. The total number of stock options that could have been issued under the 2017 Plan was 3,234,204 The 2017 Plan is administered by the Company’s board of directors or, at the discretion of the Company’s board of directors, by a committee of the board of directors. The exercise prices, vesting and other restrictions were determined at the discretion of Legacy Celularity’s board of directors, or its committee if so delegated, except that the exercise price per share of stock options could not be less than 100 ten years three four year Stock Option Valuation Awards with Service Conditions The fair value of each option is estimated on the date of grant using a Black-Scholes option pricing model that takes into account inputs such as the exercise price, the estimated fair value of the underlying common stock at grant date, expected term, expected stock price volatility, risk-free interest rate, and dividend yield. The fair value of each grant of stock options was determined by the Company using the methods and assumptions discussed below. Certain of these inputs are subjective and generally require judgment to determine. ● ● ● The risk-free interest rate is based on the interest rate payable on U.S. Treasury securities in effect at the time of grant for a period that is commensurate with the respective expected term or contractual term. ● The expected dividend yield is 0 The following table presents, on a weighted average basis, the assumptions used in the Black-Scholes option-pricing model to determine the grant-date fair value of stock options granted during the years ended December 31, 2023 and 2022: Schedule of Weighted Average Grant Fair Value of Stock Options using Black-Scholes Option-pricing Model Year Ended 2023 2022 Risk-free interest rate 4.1 % 2.7 % Expected term (in years) 5.6 5.9 Expected volatility 86.5 % 77.1 % Expected dividend yield — % — % The weighted average grant-date fair value per share of stock options granted during the years ended December 31, 2023 and 2022 was $ 5.35 5.43 The following table summarizes option activity with service conditions under the 2021 Plan and the 2017 Plan: Schedule of Stock Option Activity Options Weighted Weighted Aggregate Outstanding at December 31, 2022 2,514,452 $ 49.08 6.1 $ 7,851 Granted 741,634 5.35 Exercised (108,637 ) 2.80 Forfeited/Expired (327,262 ) 42.23 Outstanding at December 31, 2023 2,820,187 $ 40.16 5.6 $ — Vested and expected to vest December 31, 2023 2,820,187 $ 40.16 5.6 $ — Exercisable at December 31, 2023 2,025,287 $ 46.01 4.5 $ — The aggregate intrinsic value of options is calculated as the difference between the exercise price of the stock options and the fair value of the Company’s Class A Common Stock for those options that had exercise prices lower than the fair value of the Company’s Class A Common Stock. The Company recorded stock-based compensation expense relating to awards with service conditions of $ 9,293 10,702 0 7,997 13,449 2.59 Awards with Performance Conditions In connection with the advisory agreement signed with Robin L. Smith, MD (see Note 19), the Company awarded options to acquire a total of 105,000 29.90 25,000 80,000 20,000 79.9 2.95 5 0 60,000 0 881 1,175 Awards with Market Conditions In September 2021, the Company awarded options to acquire a total of 246,928 63.20 vest in up to five equal installments in respect of achieving certain share price targets between the third and fourth anniversary of the effective date 1,167 1,681 Restricted Stock Units The Company issues RSUs to employees that generally vest over a two-year 50 50 The following table summarizes activity related to RSU stock-based payment awards: Schedule of Activity Related to RSU Stock-Based Payment Awards Number of Shares Weighted Outstanding at December 31, 2022 227,013 $ 73.35 Granted 954,931 $ 6.29 Released (83,759 ) $ 65.05 Forfeited (274,853 ) $ 21.37 Outstanding at December 31, 2023 823,332 $ 13.77 The Company recorded stock-based compensation expense of $ 5,724 4,787 7,732 2.06 Performance Stock Units In July 2023, the Company granted 174,500 5.00 one three years 871 1.79 no Stock-Based Compensation Expense The Company recorded stock-based compensation expense in the following expense categories of its consolidated statements of operations: Schedule of Stock-based Compensation Expense 2023 2022 Year Ended December 31, 2023 2022 Cost of revenues $ 580 $ 410 Research and development 1,832 2,118 Selling, general and administrative 12,605 13,328 Stock-based compensation expense $ 15,017 $ 15,856

Revenue Recognition

Revenue Recognition	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Revenue Recognition	12. Revenue Recognition The following table provides information about disaggregated revenue by product and services: Schedule of Disaggregated Revenue by Product And Services 2024 2023 2024 2023 Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Product sales, net $ 3,393 $ 1,684 $ 26,199 $ 3,633 Services 1,292 1,427 3,857 4,062 License, royalty and other 4,611 675 6,032 2,964 Total net revenues $ 9,296 $ 3,786 $ 36,088 $ 10,659 Net revenues include: (i) sales of biomaterial products, including Biovance, Biovance 3L, Rebound TM The following table provides changes in deferred revenue from contract liabilities: Schedule of Changes in Deferred Revenue from Contract Liabilities 2024 2023 Balance at January 1 $ 6,020 $ 4,492 Beginning Balance $ 6,020 $ 4,492 Deferral of revenue (1) 3,931 4,579 Recognition of unearned revenue (2) (3,619 ) (3,514 ) Balance at September 30 $ 6,332 $ 5,557 Ending Balance $ 6,332 $ 5,557 (1) Deferral of revenue includes $ 3,736 3,818 (2) Recognition of unearned revenue includes $ 2,271 2,274	14. Revenue Recognition The following table provides information about disaggregated revenue by product and services: Schedule of Disaggregated Revenue by Product And Services 2023 2022 Year Ended December 31, 2023 2022 Product sales and rentals $ 13,149 $ 3,749 Services 5,441 5,512 License, royalty and other 4,181 8,714 Net revenues $ 22,771 $ 17,975 The following table provides changes in deferred revenue from contract liabilities: Schedule of Changes in Deferred Revenue from Contract Liabilities 2023 2022 Balance at January 1 $ 4,492 $ 4,067 Deferral of revenue * 6,266 5,004 Recognition of unearned revenue (4,738 ) (4,579 ) Balance at December 31 $ 6,020 $ 4,492 * Deferral of revenue resulted from payments received in advance of performance under the biobanking services storage contracts that are recognized as revenue under the contract as performance is completed. Also includes up-front payment incurred in connection with signing of the Regeneron Services Agreement in August 2023 (see Note 15 below).

License and Distribution Agreem

License and Distribution Agreements	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
License And Distribution Agreements
License and Distribution Agreements	13. License and Distribution Agreements Sequence LifeScience, Inc. Independent Distribution Agreement On August 23, 2024, the Company entered into an Independent Distributor Agreement (the “Distribution Agreement”) with Sequence LifeScience, Inc. (“Sequence”), which provides the Company exclusive rights to market, sell and distribute Rebound TM Regeneron Research Collaboration Services Agreement On August 25, 2023, the Company entered into a multi-year research collaboration services agreement with Regeneron Pharmaceuticals, Inc. (“Regeneron”), pursuant to which the Company will support the research effort of Regeneron’s allogeneic cell therapy candidates (the “Regeneron Services Agreement”). The Regeneron Services Agreement’s initial focus is the research on a targeted allogeneic gamma delta chimeric antigen receptor (CAR) T-cell therapy owned by Regeneron designed to enhance proliferation and potency against solid tumors. Payments to the Company under the Regeneron Services Agreement included a non-refundable up-front payment and payments based upon the achievement of defined milestones according to written statements of work. The Regeneron Services Agreement will expire five years 30 The Regeneron Services Agreement grants Regeneron a royalty-free, fully-paid up, worldwide, non-exclusive license, with the right to grant sublicenses, to the Company’s intellectual property (“IP”) to the extent that any such license is necessary for Regeneron to fully use the Company’s research services. The Company determined that the (1) research licenses and (2) the research activities performed by the Company represent a single combined performance obligation under the Regeneron Services Agreement. The Company determined that Regeneron cannot benefit from the licenses separately from the research activities because these services are specialized and rely on the Company’s expertise such that these activities are highly interrelated and therefore not distinct. Accordingly, the promised goods and services represent one combined performance obligation and the entire transaction price was allocated to that single combined performance obligation. The performance obligation will be satisfied over the research term as the Company performs the research activities. The upfront payment of $ 750 Sorrento Therapeutics, Inc. License and Transfer Agreement The Company and Sorrento Therapeutics, Inc. (“Sorrento”), a related party through September 30, 2023, are party to a License and Transfer Agreement for the exclusive worldwide license to CD19 CAR-T constructs for use in placenta-derived cells and/or cord blood-derived cells for the treatment of any disease or disorder (the “2020 Sorrento License Agreement”). The Company retains the right to sublicense the rights granted under the agreement with Sorrento’s prior written consent. As consideration for the license, the Company is obligated to pay Sorrento a royalty equal to low single-digit percentage of net sales (as defined within the agreement) and a royalty equal to low double-digit percentage of all sublicensing revenues (as defined within the agreement). The 2020 Sorrento License Agreement will remain in effect until terminated by either the Company or Sorrento for uncured material breach upon 90 days written notice or, after the first anniversary of the effective date of the 2020 Sorrento License Agreement, by the Company for convenience upon six months’ written notice to Sorrento. On October 19, 2023, Sorrento filed a Plan of Reorganization under Chapter 11 of the U.S. Bankruptcy Code in the U.S. Bankruptcy Court for the Southern District of Texas which plan contemplates a liquidation of the debtor. If the Plan is confirmed by the Bankruptcy Court, the Company believes that Sorrento will not be able to perform under the license and that any rights the Company might have under the license would be unenforceable. After assessing the status of the IND to determine an optional path forward for the program, the Company elected to terminate development of CYCART-19 for B-cell malignancies during the third quarter of 2023. The Company may continue pre-clinical development of other T-cell candidates. Genting Innovation PTE LTD Distribution Agreement On May 4, 2018, concurrently with Dragasac’s equity investment in Legacy Celularity, Legacy Celularity entered into a distribution agreement with Genting Innovation pursuant to which Genting Innovation was granted supply and distribution rights to certain Company products in select Asia markets (the “Genting Agreement”). The Genting Agreement grants Genting Innovation limited distribution rights to the Company’s then-current portfolio of degenerative disease products and provides for the automatic rights to future products developed by or on behalf of the Company. The term of the Genting Agreement was renewed on January 31, 2023, and automatically renews for successive 12 month terms unless: Genting provides written notice of its intention not to renew at least three months prior to a renewal term or the Genting Agreement is otherwise terminated by either party for cause. Genting Innovation and Dragasac are both direct subsidiaries of Genting Berhad, a public limited liability company incorporated and domiciled in Malaysia. On June 14, 2023, the Genting Agreement was amended and restated to include manufacturing rights in the territories covered under the agreement, expanded to include two new countries, and a commitment by the Company to provide technology transfer pursuant to the plan established by a Joint Steering Committee. On January 17, 2024, the Company further amended the Genting Agreement to include distribution and manufacturing rights to certain of the Company’s cell therapy products, including PSC-100, PDA-001, PDA-002, pEXO-001, APPL-001 and CYNK-001. As of September 30, 2024, the Company has not recognized any revenue under the Genting Agreement. Celgene Corporation License Agreement The Company is party to a license agreement with Celgene (the “Celgene Agreement”) pursuant to which the Company granted Celgene two separate licenses to certain intellectual property. The Celgene Agreement grants Celgene a royalty-free, fully-paid up, worldwide, non-exclusive license to the certain intellectual property (“IP”) for pre-clinical research purposes in all fields and a royalty-free, fully-paid up, worldwide license, with the right to grant sublicenses, for the development, manufacture, commercialization and exploitation of products in the field of the construction of any CAR, the modification of any T-lymphocyte or NK cell to express such a CAR, and/or the use of such CARs or T-lymphocytes or NK cells for any purpose, including prophylactic, diagnostic, and/or therapeutic uses thereof. The Celgene Agreement will remain in effect until its termination by either party for cause. Pulthera, LLC Binding Term Sheet Concurrent with the entry into the securities purchase agreement for the private placement described in Note 7 above, the Company executed a binding term sheet to negotiate and enter into a sublicense agreement of certain assets from an affiliate of Pulthera, LLC (the “sublicensor”). Pursuant to the binding term sheet, the Company paid sublicensor $ 3,000 1,000 169,492 3,000 License Agreement with BioCellgraft, Inc. On December 11, 2023, the Company and BioCellgraft, Inc. (“BioCellgraft”) entered into a license agreement whereby the Company granted an exclusive license to BioCellgraft, with the right to sublicense, to develop and commercialize certain licensed products to the dental market in the United States over an initial four two years 5,000 two 300 300	15. License and Distribution Agreements Regeneron Research Collaboration Services Agreement On August 25, 2023, the Company entered into a multi-year research collaboration services agreement with Regeneron Pharmaceuticals, Inc. (“Regeneron”), pursuant to which the Company will support the research effort of Regeneron’s allogeneic cell therapy candidates (the “Regeneron Services Agreement”). The Regeneron Services Agreement’s initial focus is the research on a targeted allogeneic gamma delta chimeric antigen receptor (CAR) T-cell therapy owned by Regeneron designed to enhance proliferation and potency against solid tumors. Payments to the Company under the Regeneron Services Agreement included a nonrefundable up-front payment and payments based upon the achievement of defined milestones according to written statements of work. The Regeneron Services Agreement will expire five years 30 The Regeneron Services Agreement grants Regeneron a royalty-free, fully-paid up, worldwide, non-exclusive license, with the right to grant sublicenses, to the Company’s intellectual property (“IP”) to the extent that any such license is necessary for Regeneron to fully use the Company’s research services. The Company determined that the (1) research licenses and (2) the research activities performed by the Company represent a single combined performance obligation under the Regeneron Services Agreement. The Company determined that Regeneron cannot benefit from the licenses separately from the research activities because these services are specialized and rely on the Company’s expertise such that these activities are highly interrelated and therefore not distinct. Accordingly, the promised goods and services represent one combined performance obligation and the entire transaction price was allocated to that single combined performance obligation. The performance obligation will be satisfied over the research term as the Company performs the research activities. The upfront payment of $ 750 Sorrento Therapeutics, Inc. License and Transfer Agreement The Company and Sorrento Therapeutics, Inc. (“Sorrento”), a related party through September 30, 2023, are party to a License and Transfer Agreement for the exclusive worldwide license to CD19 CAR-T constructs for use in placenta-derived cells and/or cord blood-derived cells for the treatment of any disease or disorder (the “2020 Sorrento License Agreement”). The Company retains the right to sublicense the rights granted under the agreement with Sorrento’s prior written consent. As consideration for the license, the Company is obligated to pay Sorrento a royalty equal to low single-digit percentage of net sales (as defined within the agreement) and a royalty equal to low double-digit percentage of all sublicensing revenues (as defined within the agreement). The 2020 Sorrento License Agreement will remain in effect until terminated by either the Company or Sorrento for uncured material breach upon 90 days written notice or, after the first anniversary of the effective date of the 2020 Sorrento License Agreement, by the Company for convenience upon six months’ written notice to Sorrento. On October 19, 2023, Sorrento filed a Plan of Reorganization under Chapter 11 of the U.S. Bankruptcy Code in the U.S. Bankruptcy Court for the Southern District of Texas which plan contemplates a liquidation of the debtor. If the Plan is confirmed by the Bankruptcy Court, the Company believes that Sorrento will not be able to perform under the license and that any rights the Company might have under the license would be unenforceable. After assessing the status of the IND to determine an optional path forward for the program, the Company has elected to terminate development of CYCART-19 for B-cell malignancies during the third quarter of 2023. The Company may continue pre-clinical development of other T-cell candidates. Genting Innovation PTE LTD Distribution Agreement On May 4, 2018, concurrently with Dragasac’s equity investment in Legacy Celularity, Legacy Celularity entered into a distribution agreement with Genting Innovation pursuant to which Genting Innovation was granted supply and distribution rights to certain Company products in select Asia markets (the “Genting Agreement”). The Genting Agreement grants Genting Innovation limited distribution rights to the Company’s then-current portfolio of degenerative disease products and provides for the automatic rights to future products developed by or on behalf of the Company. The term of the Genting Agreement was renewed on January 31, 2023, and automatically renews for successive twelve month terms unless: Genting provides written notice of its intention not to renew at least three months prior to a renewal term or the Genting Agreement is otherwise terminated by either party for cause. Genting Innovation and Dragasac are both direct subsidiaries of Genting Berhad, a public limited liability company incorporated and domiciled in Malaysia. On June 14, 2023, the Genting Agreement was amended and restated to include manufacturing rights in the territories covered under the agreement, expanded to include two new countries, and a commitment by the Company to provide technology transfer pursuant to the plan established by a Joint Steering Committee. On January 17, 2024, the Company further amended the Genting Agreement to distribution and manufacturing rights to certain of the Company’s cell therapy products, including PSC-100, PDA-001, PDA-002, pEXO-001, APPL-001 and CYNK-001. Celgene Corporation License Agreement The Company is party to a license agreement with Celgene (the “Celgene Agreement”) pursuant to which the Company granted Celgene two separate licenses to certain intellectual property. The Celgene Agreement grants Celgene a royalty-free, fully-paid up, worldwide, non-exclusive license to the certain intellectual property (“IP”) for pre-clinical research purposes in all fields and a royalty-free, fully-paid up, worldwide license, with the right to grant sublicenses, for the development, manufacture, commercialization and exploitation of products in the field of the construction of any CAR, the modification of any T-lymphocyte or NK cell to express such a CAR, and/or the use of such CARs or T-lymphocytes or NK cells for any purpose, including prophylactic, diagnostic, and/or therapeutic uses thereof. The Celgene Agreement will remain in effect until its termination by either party for cause. Exclusive Supply and Distribution Agreements On May 7, 2021, the Company entered into a six-year two-year twelve months 2 forty-five days thirty days On September 1, 2021, the Company entered into a three-year April 13, 2023 2.35 Pulthera, LLC Binding Term Sheet Concurrent with the entry into the securities purchase agreement for the private placement described in Note 9 above, the Company executed a binding term sheet to negotiate and enter into a sublicense agreement of certain assets from an affiliate of Pulthera, LLC (the “sublicensor”). Pursuant to the binding term sheet, the Company paid sublicensor $ 3,000 1,000 169,492 3,000 License Agreement with BioCellgraft, Inc. On December 11, 2023, the Company and BioCellgraft, Inc. (“BioCellgraft”) entered into a license agreement whereby the Company granted an exclusive license to BioCellgraft, with the right to sublicense, to develop and commercialize certain licensed products to the dental market in the United States over an initial four year two years 5,000 two year 300

Benefit Plan

Benefit Plan	12 Months Ended
	Dec. 31, 2023
Retirement Benefits [Abstract]
Benefit Plan	16. Benefit Plan The Company established a defined contribution savings plan under Section 401(k) of the Internal Revenue Code. This plan covers all employees who meet minimum age and service requirements and allows participants to defer a portion of their annual compensation on a pre-tax basis. Matching contributions to the plan may be made at the discretion of the Company’s board of directors. During the year ended December 31, 2023, the Company made contributions of $ 198 1,159

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	17. Income Taxes A summary of the Company’s current and deferred tax provision is as follows: Schedule of Current and Deferred Tax Provision Year Ended December 31, 2023 2022 Current income tax expense: Federal $ - $ - State 10 13 Total current income tax expense 10 13 Deferred income tax expense (benefit): Federal 1 1 State (1 ) (1 ) Total deferred tax expense — — Total expense from income taxes $ 10 $ 13 A reconciliation of the U.S. federal statutory income tax rate to the Company’s effective income tax rate is as follows: Schedule of Reconciliation of the U.S federal statutory income tax Year Ended December 31, 2023 2022 Federal statutory income tax rate 21.0 % 21.0 % State income taxes, net of federal benefits 1.4 % (38.9 )% Interest accretion expense 11.0 % (186.9 )% Change in valuation allowance (20.0 )% 269.1 % Mark to market warrant 0.5 % (58.5 )% Deferred true-up (2.4 )% 0.2 % Stock-based compensation (0.0 )% (8.2 )% Impairment (12.0 )% 5.3 % Other permanent items 0.5 % (3.1 )% Effective income tax rate (0.0 )% (0.0 )% Net deferred tax liabilities as of December 31, 2023 and 2022 consisted of the following: Schedule of Deferred tax assets and liabilities 2023 2022 Year Ended December 31, 2023 2022 Deferred tax assets: Net operating loss carryforwards $ 109,544 $ 102,723 Research and development tax credit carryforwards 5,674 5,674 Stock-based compensation expense 16,539 14,321 Startup costs 498 588 Intangible assets 3,442 3,905 Deferred revenue 1,441 1,135 Unicap 5 6 Imputed interest on contingent payments 110 5,654 Legal fee capitalization and amortization 1,171 1,342 Capitalized research and development 26,613 19,318 Other 4,751 3,121 Total deferred tax assets 169,788 157,787 Deferred tax liabilities: In-process research and development — (27,271 ) Total deferred tax liabilities — (27,271 ) Valuation allowance (169,797 ) (130,525 ) Net deferred tax liabilities $ (9 ) $ (9 ) A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows: Schedule of Unrecognized Tax Benefits Unrecognized Balance at December 31, 2021 $ 1,270 Decrease related to current year tax provisions (242 ) Balance at December 31, 2022 $ 1,028 Decrease related to current year tax provisions — Balance at December 31, 2023 $ 1,028 As of December 31, 2023 and 2022, the Company had U.S. federal and state net operating loss carryforwards of $ 109,544 102,723 2040 5,674 2032 Utilization of the U.S. federal and state net operating loss carryforwards and research and development tax credit carryforwards may be subject to an annual limitation under Sections 382 and 383 of the Internal Revenue Code of 1986, and corresponding provisions of state law, due to ownership changes that have occurred previously or that could occur in the future. These ownership changes may limit the amount of carryforwards that can be utilized annually to offset future taxable income or tax liabilities. In general, an ownership change, as defined by Section 382, results from transactions increasing the ownership of certain stockholders in the stock of a corporation by more than 50% over a three-year period. A corporation that experiences an ownership change is subject to an annual limitation under Section 382, which is determined by first multiplying the value of the Company’s stock at the time of the ownership change by the applicable long-term tax-exempt rate subject to additional adjustments, as required. The Company experienced an ownership change on August 15, 2017. The annual limitation from the ownership change is not expected to result in the expiration of net operating losses or research and development credits before utilization. The realization of deferred tax assets is dependent upon the Company’s ability to generate taxable income in future years. ASC 740-10, Income Taxes, At December 31, 2023, based upon the weight of available evidence, the Company concluded that it is not more likely than not that the benefits of the federal and state deferred tax assets will be realized. Accordingly, the Company has recorded valuation allowance against its federal and state gross deferred tax assets. The valuation allowance increased by $ 39,272 The impact of an uncertain income tax position is recognized at the largest amount that is “more likely than not” to be sustained upon audit by the relevant taxing authority. An uncertain tax position will not be recognized if it has less than a 50% likelihood of being sustained. As of December 31, 2023 and 2022, the Company had gross unrecognized tax benefits of $ 1,028

Segment Information

Segment Information	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Segment Reporting [Abstract]
Segment Information	14. Segment Information The Company regularly reviews its segments and the approach used by management to evaluate performance and allocate resources. The Company manages its operations through an evaluation of three The reportable segments were determined based on the distinct nature of the activities performed by each segment. Cell Therapy broadly refers to therapies the Company is researching and developing. Therapies being researched are unproven and in various phases of development. Degenerative Disease produces, sells and licenses products used in surgical and wound care markets. BioBanking collects stem cells from umbilical cords and placentas and provides storage of such cells on behalf of individuals for future use. The Company manages its assets on a total company basis, not by operating segment. Therefore, the chief operating decision maker does not regularly review any asset information or related income statement effects by operating segment and, accordingly, asset information is not reported by operating segment. Total assets were $ 128,840 143,889 Financial information by segment for the three months ended September 30, 2024 and 2023 is as follows: Schedule of Financial Information by Segment Cell BioBanking Degenerative Other Total Three Months Ended September 30, 2024 Cell BioBanking Degenerative Other Total Net revenues $ - $ 1,292 $ 8,004 $ - $ 9,296 Cost of revenues (excluding amortization of acquired intangible assets) - 238 3,645 - 3,883 Direct expenses 3,496 353 4,187 8,529 16,565 Segment contribution $ (3,496 ) $ 701 $ 172 $ (8,529 ) $ (11,152 ) Indirect expenses 375 (a) 375 Loss from operations $ (11,527 ) (a) Components of other Amortization 375 Total other $ 375 Cell BioBanking Degenerative Other Total Three Months Ended September 30, 2023 Cell BioBanking Degenerative Other Total Net revenues $ - $ 1,427 $ 2,359 $ - $ 3,786 Cost of revenues (excluding amortization of acquired intangible assets) - 398 3,204 - 3,602 Direct expenses 4,887 350 1,901 9,074 16,212 Segment contribution $ (4,887 ) $ 679 $ (2,746 ) $ (9,074 ) $ (16,028 ) Indirect expenses 83,228 (b) 83,228 Loss from operations $ (99,256 ) (b) Components of other Change in fair value of contingent stock consideration (39 ) Goodwill impairment 82,714 Amortization 553 Total other $ 83,228 Financial information by segment for the nine months ended September 30, 2024 and 2023 is as follows: Cell BioBanking Degenerative Other Total Nine Months Ended September 30, 2024 Cell BioBanking Degenerative Other Total Net revenues $ - $ 3,857 $ 32,231 $ - $ 36,088 Cost of revenues (excluding amortization of acquired intangible assets) - 952 6,694 - 7,646 Direct expenses 12,383 1,216 14,385 28,159 56,143 Segment contribution $ (12,383 ) $ 1,689 $ 11,152 $ (28,159 ) $ (27,701 ) Indirect expenses 1,377 (a) 1,377 Loss from operations $ (29,078 ) (a) Components of other Amortization 1,377 Total other $ 1,377 Cell BioBanking Degenerative Other ``Total Nine Months Ended September 30, 2023 Cell BioBanking Degenerative Other Total Net revenues $ - $ 4,062 $ 6,597 $ - $ 10,659 Cost of revenues (excluding amortization of acquired intangible assets) - 1,355 5,052 - 6,407 Direct expenses 53,505 780 6,799 31,481 92,565 Segment contribution $ (53,505 ) $ 1,927 $ (5,254 ) $ (31,481 ) $ (88,313 ) Indirect expenses 117,289 (b) 117,289 Loss from operations $ (205,602 ) (b) Components of other Change in fair value of contingent consideration liability (104,339 ) Change in fair value of contingent stock consideration (159 ) Goodwill impairment 112,347 IPR&D impairment 107,800 Amortization 1,640 Total other $ 117,289	18. Segment Information The Company regularly reviews its segments and the approach used by management to evaluate performance and allocate resources. Prior to the third quarter of 2020, Legacy Celularity managed operations as one three The reportable segments were determined based on the distinct nature of the activities performed by each segment. Cell Therapy broadly refers to therapies the Company is researching and developing. Therapies being researched are unproven and in various phases of development. Degenerative Disease produces, sells and licenses products used in surgical and wound care markets. Biobanking collects stem cells from umbilical cords and placentas and provides storage of such cells on behalf of individuals for future use. The Company manages its assets on a total company basis, not by operating segment. Therefore, the chief operating decision maker does not regularly review any asset information by operating segment and, accordingly, asset information is not reported by operating segment. Total assets were approximately $ 143,889 401,066 Financial information by segment is as follows: Schedule of Financial Information by Segment Cell BioBanking Degenerative Disease Other Total Year Ended December 31, 2023 Cell BioBanking Degenerative Disease Other Total Net revenues $ — $ 5,441 $ 17,330 $ — $ 22,771 Gross profit — 3,791 2,964 — 6,755 Direct expenses 28,694 1,752 9,720 40,876 81,041 Segment contribution (28,694 ) 2,039 (6,756 ) (40,876 ) (74,286 ) Indirect expenses 118,001 (a) 118,001 Loss from operations $ (192,287 ) (a) Components of other Change in fair value of contingent consideration liability (104,339 ) Goodwill impairment 112,347 IPR&D impairment 107,800 Amortization 2,193 Total other $ 118,001 Cell BioBanking Degenerative Other Total Year Ended December 31, 2022 Cell BioBanking Degenerative Other Total Net revenues $ — $ 5,512 $ 12,463 $ — $ 17,975 Gross profit — 1,976 (3,666 ) — (1,690 ) Direct expenses 75,379 1,699 10,859 56,261 144,198 Segment contribution (75,379 ) 277 (14,525 ) (56,261 ) (145,888 ) Indirect expenses (120,288 ) (b) (120,288 ) Loss from operations $ (25,600 ) (b) Components of other Change in fair value of contingent consideration liability (126,277 ) Change in fair value of contingent stock consideration 186 Goodwill impairment 3,610 Amortization 2,193 Total other $ (120,288 )

Related Party Transactions

Related Party Transactions	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	15. Related Party Transactions Amended and Restated Employment Agreement with Dr. Robert Hariri On January 25, 2023, in order to address the Company’s current working capital requirements, Robert Hariri, M.D., Ph.D., the Company’s Chairman and Chief Executive Officer, agreed to temporarily reduce payment of his salary pursuant to his employment agreement to minimum wage level with the remaining salary deferred until December 31, 2023. As of September 30, 2024, $ 1,432 In order to comply with the Securities Purchase Agreement dated January 12, 2024 1,088 21,000 125 85 February 16, 2024 180 January 1, 2025 March 2023 PIPE On March 20, 2023, the Company entered into a securities purchase agreement with two accredited investors, including its Chairman and Chief Executive Officer, Dr. Robert Hariri, for an aggregate purchase price of $ 9,000 2,000 Loan Agreement with Dr. Robert Hariri On August 21, 2023, the Company entered into a $ 1,000 15 On October 12, 2023, in order to further address the Company’s immediate working capital requirements, Robert Hariri, M.D., Ph.D., the Company’s Chairman and Chief Executive Officer, and the Company signed a promissory note for $ 285 15.0 Consulting & Advisory Agreements with Dr. Andrew Pecora On August 31, 2022, Dr. Pecora resigned as the Company’s President, and subsequently entered into a consulting agreement with the Company dated September 21, 2022, to receive a $ 10 10 125 four years Advisory Agreement with Robin L. Smith MD On August 16, 2022, the Company entered into an advisory agreement with Robin L. Smith, MD, a then member of the Company’s board of directors, to receive $ 20 105,000 25,000 20,000 1,500 0 20 COTA, Inc In November 2020, Legacy Celularity and COTA, Inc. (“COTA”) entered into an Order Schedule (the “Order Schedule No. 2”), to the Master Data License Agreement between Legacy Celularity and COTA, dated October 29, 2018, pursuant to which COTA will provide the licensed data in connection with AML patients. The COTA Order Schedule No. 2 will terminate on the one-year anniversary following the final licensed data deliverable described therein. Andrew Pecora, M.D., Celularity’s former President, is the Founder and Chairman of the Board of COTA and Dr. Robin L. Smith, a former member of the Company’s board of directors, is an investor in COTA. The Company did no Cryoport Systems, Inc During the nine months ended September 30, 2024 and 2023, the Company made payments totaling $ 2 33 C.V. Starr Loan On March 17, 2023 the Company entered into a $ 5,000 125,000 1,528,138 Employment of an Immediate Family Member Alexandra Hariri, the daughter of Robert J. Hariri, M.D., Ph.D., Celularity’s Chairman and Chief Executive Officer, is employed by Celularity as an Executive Director, Corporate Strategy & Business Development. Ms. Hariri’s annual base salary for 2024 and 2023 was $ 265 Fountain Life Management LLC On November 7, 2024, the Company entered into a Technology Services Agreement with Fountain Life Management LLC (“Fountain Life”) under which the Company agreed to process and store mononuclear cells isolated from blood samples collected by Fountain Life or its authorized representatives in accordance with the Company’s adult banking enrollment processes. In consideration of the services, Fountain Life will pay the Company a one-time fee of two thousand five hundred dollars per sample collected and stored. The initial term of the agreement is one year and automatically extends for one-year periods unless earlier terminated by either party. The Company’s Chairman and Chief Executive Officer, Dr. Robert Hariri, M.D, Ph.D., and director, Peter Diamandis, M.D., are founding partners of Fountain Life.	19. Related Party Transactions The related party transactions described below do not have any associated balances on the consolidated balance sheets as of December 31, 2023 and 2022. Amended and Restated Employment Agreement with Dr. Robert Hariri On January 25, 2023, in order to address the Company’s current working capital requirements, Dr. Robert Hariri, M.D., Ph.D., the Company’s Chairman and Chief Executive Officer, agreed to temporarily reduce payment of his salary pursuant to his employment agreement to minimum wage level with the remaining salary deferred until December 31, 2023. As of December 31, 2023, $ 1,088 In order to comply with the Securities Purchase Agreement dated January 12, 2024 1,088 21.0 125 85 February 16, 2024 180 January 1, 2025 March 2023 PIPE On March 20, 2023, the Company entered into a securities purchase agreement with two accredited investors, including its Chairman and Chief Executive Officer, Dr. Robert Hariri, for an aggregate purchase price of $ 9,000 2,000 Loan Agreement with Dr. Robert Hariri On August 21, 2023, the Company entered into a $ 1,000 15 On October 12, 2023, in order to further address the Company’s immediate working capital requirements, Robert Hariri, M.D., Ph.D., the Company’s Chairman and Chief Executive Officer, and the Company signed a promissory note (“CEO Promissory Note”) for $ 285 15.0 Consulting & Advisory Agreements with Dr. Andrew Pecora On August 31, 2022, Dr. Pecora resigned as the Company’s President, and subsequently entered into a consulting agreement with the Company dated September 21, 2022, to receive a $ 10 10 125 four years Advisory Agreement with Robin L. Smith MD On August 16, 2022, the Company entered into an advisory agreement with Robin L. Smith, MD, a then member of the Company’s board of directors, to receive $ 20 105,000 25,000 20,000 1,500 20 80 COTA, Inc In November 2020, Legacy Celularity and COTA, Inc. (“COTA”) entered into an Order Schedule (the “Order Schedule No. 2”), to the Master Data License Agreement between Legacy Celularity and COTA, dated October 29, 2018, pursuant to which COTA will provide the licensed data in connection with AML patients. The COTA Order Schedule No. 2 will terminate on the one-year anniversary following the final licensed data deliverable described therein. Andrew Pecora, M.D., Celularity’s former President, is the Founder and Chairman of the Board of COTA and Dr. Robin L. Smith, a former member of the Company’s board of directors, is an investor in COTA. The Company did no 86 Cryoport Systems, Inc The Company made payments totaling $ 33 70 C.V. Starr Loan On March 17, 2023, the Company entered into a $ 5,000 75,000 50,000 125,000 764,069 Resorts World Inc Pte Ltd On May 16, 2023, the Company entered into a $ 12,000 300,000 Sorrento Therapeutics, Inc. In September 2020, the Company entered into the 2020 Sorrento Agreement, with Sorrento. Henry Ji, Ph.D., a former member of Legacy Celularity’s board of directors, previously served as President and Chief Executive Officer of Sorrento. Sorrento was also a significant stockholder and invested in the July 2021 PIPE Financing. During the year ended December 31, 2023, the Company did no 1,821 Employment of an Immediate Family Member Alexandra Hariri, the daughter of Robert J. Hariri, M.D., Ph.D., Celularity’s Chairman and Chief Executive Officer, is employed by Celularity as an Executive Director, Corporate Strategy & Business Development. For each of the years ended December 31, 2023 and 2022, Ms. Hariri’s base salary was $ 265 216

Subsequent Events

Subsequent Events	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	16. Subsequent Events Rebound TM On October 9, 2024, the Company entered into an asset purchase agreement with Sequence LifeScience, Inc. (“Sequence”) to acquire Sequence’s Rebound™ full thickness placental-derived allograft matrix product and certain related assets. The aggregate consideration paid for the assets was $ 5,500 1,000 4,000 500 20 Concurrently with the execution of the asset purchase agreement, the Company entered into an exclusive supply agreement with Sequence for the manufacture and supply of Rebound for a minimum period of six months. Celularity retains the right to manufacture Rebound internally and intends to commence a technology transfer as soon as practicable. Unsecured Senior Convertible Notes On November 25, 2024, the Company entered into a securities purchase agreement (the “Purchase Agreement”) with an accredited investor exempt from registration under Section 4(a)(2) of the Securities Act of 1933, as amended, and Rule 506(b) of Regulation D promulgated thereunder, pursuant to which the Company agreed to sell and issue, in one or more closings, to the investor and other purchasers (the “Purchasers”) in a private placement transaction, unsecured senior convertible notes (the “Notes”) and warrants (the “Purchaser Warrants”) for an aggregate original principal amount of up to $ 1,000 750 The Notes bear interest at an annual rate of 8 10 0.0001 2.85 2,500 1.00 The Purchaser Warrants entitle the Purchasers to purchase shares of Common Stock equal to each Purchaser’s subscription amount divided by the exercise price of $ 2.85 1.00 5 In connection with the transaction, the Company paid a cash fee equal to 7 1 25 75 5 7 125 There are no additional items that have not previously been mentioned elsewhere (see Note 1) requiring disclosure.	20. Subsequent Events The Company has evaluated subsequent events through the date of issuance and there are no additional items that have not previously been mentioned elsewhere requiring disclosure (see Notes 1, 2, 3, 9, 11, 12, 15, and 19).

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company’s unaudited condensed consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States (“GAAP”). The unaudited condensed consolidated financial statements include the accounts of wholly owned subsidiaries, after elimination of intercompany accounts and transactions. The unaudited condensed consolidated financial information presented herein reflects all financial information that, in the opinion of management, is necessary for a fair statement of consolidated financial position, results of operations and cash flows for the periods presented. The Company’s condensed consolidated financial statements are prepared in accordance with the U.S. Securities and Exchange Commission’s (“SEC”) rules for the presentation of interim financial statements, which permit certain disclosures to be condensed or omitted. These financial statements should be read in conjunction with the Company’s annual financial statements as of and for the year ended December 31, 2023 included in the Annual Report on Form 10-K filed with the SEC on July 30, 2024, (the “2023 Form 10-K”). In the opinion of management, the accompanying interim financial statements include all normal and recurring adjustments (which consist primarily of accruals, estimates and assumptions that impact the financial statements) considered necessary to present fairly the Company’s consolidated financial position as of September 30, 2024, and its consolidated results of operations and cash flows for the nine months ended September 30, 2024 and 2023. Operating results for the three and nine months ended September 30, 2024, are not necessarily indicative of the results that may be expected for the year ending December 31, 2024.	Basis of Presentation The Company’s consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States (“GAAP”). The consolidated financial statements include the accounts of wholly owned subsidiaries, after elimination of intercompany accounts and transactions. The consolidated financial information presented herein reflects all financial information that, in the opinion of management, is necessary for a fair statement of financial position, results of operations and cash flows for the periods presented.
Use of Estimates	Use of Estimates The preparation of the Company’s condensed consolidated financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements, and the reported amounts of revenue and expenses during the reporting period. Significant estimates and assumptions reflected in these condensed consolidated financial statements include, but are not limited to, assumptions related to the Company’s goodwill and intangible asset impairment assessments, determination of incremental borrowing rates, accrual of research and development expenses, and the valuations of inventory, contingent consideration, short-term debt, stock options and stock warrants. The Company based its estimates on historical experience, known trends and other market-specific or other relevant factors that it believes to be reasonable under the circumstances. On an ongoing basis, management evaluates its estimates when there are changes in circumstances, facts and experience. Changes in estimates are recorded in the period in which they become known. Actual results could differ from those estimates.	Use of Estimates The preparation of the Company’s consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenue and expenses during the reporting period. Significant estimates and assumptions reflected in these consolidated financial statements include, but are not limited to, assumptions related to the Company’s goodwill and intangible impairment assessment, the valuation of inventory, contingent consideration, short-term debt, determination of incremental borrowing rates, accrual of research and development expenses, and the valuations of stock options and stock warrants. The Company based its estimates on historical experience, known trends and other market-specific or other relevant factors that it believes to be reasonable under the circumstances. On an ongoing basis, management evaluates its estimates when there are changes in circumstances, facts and experience. Changes in estimates are recorded in the period in which they become known. Actual results could differ from those estimates.
Fair Value Measurements	Fair Value Measurements Certain assets and liabilities of the Company are carried at fair value under GAAP. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. Financial assets and liabilities carried at fair value are to be classified and disclosed in one of the following three levels of the fair value hierarchy, of which the first two are considered observable and the last is considered unobservable: ● Level 1 — Quoted prices in active markets for identical assets or liabilities. ● Level 2 — Observable inputs (other than Level 1 quoted prices), such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data. ● Level 3 — Unobservable inputs that are supported by little or no market activity that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques.	Fair Value Measurements Certain assets and liabilities of the Company are carried at fair value under GAAP. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value ● Level 1 — Quoted prices in active markets for identical assets or liabilities. ● Level 2 — Observable inputs (other than Level 1 quoted prices), such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data. ● Level 3 — Unobservable inputs that are supported by little or no market activity that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques.
Cash and Cash Equivalents		Cash and Cash Equivalents Cash and cash equivalents consist principally of cash held in commercial bank accounts, money market funds and U.S. Treasury securities having an original maturity of less than three months. The Company considers all highly liquid investments with maturities of three months or less at the date of acquisition to be cash equivalents. At December 31, 2023 and 2022, substantially all cash and cash equivalents were held in either commercial bank accounts or money market funds.
Restricted Cash		Restricted Cash As of December 31, 2023 and 2022, the Company maintained a letter of credit of $ 9,936 14,836
Inventory		Inventory Inventory is stated at the lower of cost or market (net realizable value), with cost being determined on a first-in, first-out basis. Prior to initial approval from the FDA or other regulatory agencies, the Company expenses costs relating to the production of inventory in the period incurred. After such time as the product receives initial regulatory approval, the Company capitalizes the inventory costs related to the product. The Company continues to expense costs associated with clinical trial supply costs as research and development expense. The Company periodically analyzes the inventory levels to determine whether there is any obsolete, expired, or excess inventory. If any inventory is (i) expected to expire prior to being sold, (ii) has a cost basis in excess of its net realizable value, (iii) is in excess of expected sales requirements as determined by internal sales forecasts, or (iv) fails to meet commercial sale specifications, the inventory is written-down through a charge to cost of revenues. The determination of whether inventory costs will be realizable requires estimates by management of future expected inventory requirements, based on sales forecasts. If actual market conditions are less favorable than those projected by management, inventory write-downs may be required. Inventory, net of current portion on the Company’s consolidated balance sheets includes inventory expected to remain on hand beyond one year.
Property and Equipment		Property and Equipment Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization expense is recognized using the straight-line method over the estimated useful life of each asset, as follows: Schedule of Property and Equipment Estimated Useful Life Estimated Useful Life Building 26 Furniture and fixtures 5 7 Lab equipment 5 Computer equipment 3 Software 3 Leasehold improvements shorter of the estimated useful life or the lease term Estimated useful lives are periodically assessed to determine if changes are appropriate. Maintenance and repairs are charged to expense as incurred. When assets are retired or otherwise disposed of, the cost of these assets and related accumulated depreciation or amortization are eliminated from the consolidated balance sheets and any resulting gains or losses are included in the consolidated statements of operations in the period of disposal. Costs for capital assets not yet placed into service are capitalized as construction-in-progress and depreciated once placed into service.
Impairment of Long-Lived Assets		Impairment of Long-Lived Assets Long-lived assets consist of property, plant and equipment, operating right-of-use assets, and definite-lived intangible assets. Long-lived assets to be held and used are tested for recoverability whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable. Factors that the Company considers in deciding when to perform an impairment review include significant underperformance of the business in relation to expectations, significant negative industry or economic trends and significant changes or planned changes in the use of the assets. If an impairment review is performed to evaluate a long-lived asset group for recoverability, the Company compares forecasts of undiscounted cash flows expected to result from the use and eventual disposition of the long-lived asset group to its carrying value. An impairment loss would be recognized in loss from operations when estimated undiscounted future cash flows expected to result from the use of an asset group are less than its carrying amount. The impairment loss would be based on the excess of the carrying value of the impaired asset group over its fair value, determined based on discounted cash flows. Due to the goodwill impairment recognized during the years ended December 31, 2023 and 2022, as discussed below and in Note 7, the Company performed a recoverability test on long-lived assets and concluded no additional impairment to be recognized as result of this test. The Company did not record any impairment losses on long-lived assets during the years ended December 31, 2023 and 2022.
Asset Acquisitions		Asset Acquisitions The Company measures and recognizes asset acquisitions that are not deemed to be business combinations based on the cost to acquire the assets, which includes transaction costs. In an asset acquisition, the cost allocated to acquire IPR&D with no alternative future use is charged to research and development expense at the acquisition date.
In-Process Research and Development		In-Process Research and Development The fair value of IPR&D acquired through a business combination is capitalized as an indefinite-lived intangible asset until the completion or abandonment of the related research and development activities. When the related research and development is completed, the asset is reclassified to a definite-lived asset and amortized over its estimated useful life. The fair value of an IPR&D intangible asset is typically determined using an income approach whereby management forecasts the net cash flows expected to be generated by the asset over its estimated useful life. The net cash flows reflect the asset’s stage of completion, the probability of technical success, the projected costs to complete, expected market competition, and an assessment of the asset’s life-cycle. The net cash flows are then adjusted to present value by applying an appropriate discount rate that reflects the risk factors associated with the cash flow streams. Indefinite-lived IPR&D is not subject to amortization but is tested annually for impairment or more frequently if there are indicators of impairment. The Company tests its indefinite-lived IPR&D annually for impairment during the fourth quarter. In testing indefinite-lived IPR&D for impairment, the Company has the option to first assess qualitative factors to determine whether the existence of events or circumstances would indicate that it is more likely than not that its fair value is less than its carrying amount, or the Company can perform a quantitative impairment analysis to determine the fair value of the indefinite-lived IPR&D without performing a qualitative assessment. Qualitative factors that the Company considers include significant negative industry or economic trends and significant changes or planned changes in the use of the assets. If the Company chooses to first assess qualitative factors and the Company determines that it is more likely than not that the fair value of the indefinite-lived IPR&D is less than its carrying amount, the Company would then determine the fair value of the indefinite-lived IPR&D. Under either approach, if the fair value of the indefinite-lived IPR&D is less than its carrying amount, an impairment charge is recognized in the consolidated statements of operations. During the years ended December 31, 2023 and 2022, the Company recognized an impairment charge related to its indefinite-lived IPR&D of $ 107,800 0
Goodwill		Goodwill Goodwill represents the excess of the fair value of the consideration transferred over the fair value of the net tangible and identifiable intangible assets acquired in a business combination. Goodwill is not subject to amortization but is tested annually for impairment or more frequently if there are indicators of impairment. The Company typically tests its goodwill annually for impairment in the fourth quarter of each year. The Company manages its operations through an evaluation of three In testing goodwill for impairment, the Company has the option to first assess qualitative factors to determine whether the existence of events or circumstances would indicate that it is more likely than not that the fair value of the reporting unit was less than its carrying amount, or the Company can perform a quantitative impairment analysis without performing the qualitative assessment. Examples of such events or circumstances considered in the Company’s qualitative assessment include, but are not limited to, a significant adverse change in legal or business climate, an adverse regulatory action or unanticipated competition. If the Company chooses to first assess qualitative factors and the Company determines that it is more likely than not that the fair value of its reporting unit is less than its carrying amount, the Company would then perform the quantitative impairment test. The quantitative test starts with comparing the fair value of the reporting unit to the carrying amount of a reporting unit, including goodwill. If the fair value of the reporting unit exceeds the carrying amount, no impairment loss is recognized. However, if the fair value of the reporting unit is less than its carrying value, the Company would recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value, not to exceed the total amount of goodwill allocated to the reporting unit. During the years ended December 31, 2023 and 2022, the Company recognized goodwill impairment of $ 112,347 3,610
Warrant Liabilities		Warrant Liabilities The Company accounts for the public warrants, private placement warrants, registered direct warrants, and May 2022 PIPE warrants (collectively, “Liability Warrants”) in accordance with the guidance contained in ASC 815-40, “Derivatives and Hedging—Contracts in Entity’s Own Equity,” under which the Liability Warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Accordingly, the Company classifies the Liability Warrants as liabilities at their fair value and adjusts to fair value at each reporting period. This liability is subject to re-measurement at each balance sheet date until exercised, and any change in fair value is recognized as a component of other (expense) income in the consolidated statements of operations. The Liability Warrants excluding the public warrants were initially and subsequently valued using a Black-Scholes option pricing model, which is considered to be a Level 3 fair value measurement. The public warrants are valued based on the quoted market price as of each relevant reporting date.
Leases		Leases In accordance with ASU No. 2016-02, Leases (Topic 842) (“ASU 2016-02” or “ASC 842”), the Company classifies leases at the lease commencement date. At the inception of an arrangement, the Company determines whether the arrangement is or contains a lease based on the circumstances present. Leases with a term greater than one year will be recognized on the consolidated balance sheets as right-of-use assets (“ROU”), lease liabilities, and if applicable, long-term lease liabilities. The Company includes renewal options to extend the lease in the lease term where it is reasonably certain that it will exercise these options. Lease liabilities and the corresponding ROU are recorded based on the present values of lease payments over the terms. The interest rate implicit in lease contracts is typically not readily determinable. As such, the Company utilizes the appropriate incremental borrowing rates, which are the rates that would be incurred to borrow on a collateralized basis, over similar terms, amounts equal to the lease payments in a similar economic environment. Variable payments that do not depend on a rate or index are not included in the lease liability and are recognized as incurred. Lease contracts do not include residual value guarantees nor do they include restrictions or other covenants. Certain adjustments to ROUs may be required for items such as initial direct costs paid, incentives received, or lease prepayments. If significant events, changes in circumstances, or other events indicate that the lease term or other inputs have changed, the Company would reassess lease classification, remeasure the lease liability using revised inputs as of the reassessment date, and adjust the ROU. The Company has elected the “package of 3” practical expedients permitted under the transition guidance, which eliminates the requirements to reassess prior conclusions about lease identification, lease classification, and initial direct costs. The Company also adopted an accounting policy which provides that leases with an initial term of 12 months or less and no purchase option that the Company is reasonably certain of exercising will not be included within the lease right-of-use assets and lease liabilities on its consolidated balance sheets. Refer to Note 10 for further information.
Short-Term Debt- Yorkville		Short-Term Debt- Yorkville The Company elected the fair value option to account for the financial instrument as per the pre-paid advance agreement with YA II PN, Ltd (“Yorkville”) (see Note 9). As of December 31, 2023, due to the short term nature of the debt, the fair value approximates the settlement amount which was fully paid on January 17, 2024. As of December 31, 2022, the estimate of the fair value was determined using a binomial lattice model. The fair value measurement of the debt is determined using Level 3 inputs and assumptions unobservable in the market. Changes in the fair value of debt that is accounted for at fair value, inclusive of related accrued interest expense, are presented as gains or losses in the accompanying consolidated statements of operations and comprehensive loss under change in fair value of debt. The portion of total changes in fair value of debt attributable to changes in instrument-specific credit risk are determined through specific measurement of periodic changes in the discount rate assumption exclusive of base market changes and are presented as a component of comprehensive income (loss) in the accompanying consolidated statements of operations and comprehensive loss. The actual settlement of the short-term debt could differ from current estimates based on the timing of when and if Yorkville elects to convert amounts into common shares, potential cash repayment by us prior to maturity, and movements in the Company’s common share price.
Revenue Recognition		Revenue Recognition The Company generates revenue from its degenerative disease commercial operations (i.e., the sale of Biovance ® ® ® ® Product sales and rentals Biovance ® ® The Company recognizes revenue when control of the products and services is transferred to its customers in an amount that reflects the consideration it expects to receive from its customers in exchange for those products and services. This process involves identifying the contract with a customer, determining the performance obligations in the contract, determining the contract price, allocating the contract price to the distinct performance obligations in the contract, and recognizing revenue when, or as, the performance obligations have been satisfied. Sales and other taxes collected on behalf of third parties are excluded from revenue. A performance obligation is considered distinct from other obligations in a contract when it provides a benefit to the customer either on its own or together with other resources that are readily available to the customer and is separately identified in the contract. The Company considers a performance obligation satisfied once it has transferred control of a good or service to the customer, meaning the customer has the ability to use and obtain the benefit of the good or service. Transaction prices of products or services are typically based on contracted rates with customers and to the extent that the transaction price includes variable consideration, the Company estimates the amount of variable consideration that should be included in the transaction price utilizing the expected value method or the most likely amount, depending on the circumstances, to which the Company expects to be entitled. The Company offers volume-based discounts, rebates and prompt pay discounts and other various incentives which are accounted for under the variable consideration model. If sales incentives may be earned by a customer for purchasing a specified amount of product, the Company estimates whether such incentives will be achieved and recognizes these incentives as a reduction in revenue in the same period the underlying revenue transaction is recognized. The Company primarily uses the expected value method to estimate incentives. Under the expected value method, the Company considers the historical experience of similar programs as well as reviews sales trends on a customer-by-customer basis to estimate what levels of incentives will be earned. At December 31, 2023, the Company had reserves totaling $ 3,270 no The Company provides for rights of return to customers on its degenerative disease products. To date, the Company has had minimal product returns and therefore does not record a provision for returns. Services The Company separately recognizes revenues for services to expectant parents who contract with the Company to collect, process and store umbilical cord blood and placenta derived cells and tissue for private use. The Company recognizes revenue from collection and processing fees at the point in time of the successful completion of processing and recognizes storage fees over time, which is ratably over the contractual storage period. Contracted storage periods are generally 18 25 When determining the transaction price of a contract, an adjustment is made if payment from a customer occurs either significantly before or significantly after performance, resulting in a significant financing component. For all plans (annual, lifetime, 18 25 one 24 When considered over a 24 The Company offers promotional discounts and other various incentives which are accounted for under the variable consideration model. The Company estimates whether such incentives will be achieved and recognizes these incentives as a reduction in revenue in the same period the underlying revenue transaction is recognized. The Company primarily uses the expected value method to estimate incentives. Under the expected value method, the Company considers the historical experience of similar programs as well as reviews sales trends on a customer-by-customer basis to estimate what levels of incentives will be earned. As the Company’s processing and storage agreements contain multiple performance obligations, ASC 606 Revenue from Contracts with Customers, License, royalty and other Under license agreements, the Company assesses whether the related performance obligation is satisfied at a point in time or over time. At the inception of each arrangement that includes milestone payments based on certain events, the Company evaluates whether the milestones are considered probable of being achieved and estimates the amount to be included in the transaction price using the most likely amount method. If it is probable that a significant revenue reversal would not occur, the associated milestone value is included in the transaction price. Milestone payments that are not within the control of the Company or the licensee, such as regulatory approvals, are not considered probable of being achieved until those approvals are received. The Company evaluates factors such as the scientific, clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining whether it is probable that a significant revenue reversal would not occur. At the end of each subsequent reporting period, the Company reevaluates the probability of achievement of all milestones subject to constraint and, if necessary, adjusts its estimate of the overall transaction price. Any such adjustments are recorded on a cumulative catch-up basis, which would affect revenues and earnings in the period of adjustment. If a milestone or other variable consideration relates specifically to the Company’s efforts to satisfy a single performance obligation or to a specific outcome from satisfying the performance obligation, the Company generally allocates the milestone amount entirely to that performance obligation once it is probable that a significant revenue reversal would not occur. See Note 15 for further discussion of the Company’s license agreements. While the Company’s direct sales of degenerative disease products are included in product sales and rentals, sales through the Company’s network of distribution partners are included in license, royalty and other revenues. For certain distribution agreements as described in Note 15, the Company will utilize the practical expedient in ASC 606-10-55-83, whereby an entity may recognize revenue in the amount to which the entity has a right to invoice so long as the consideration from a customer corresponds directly with the value received. Thus, the Company will recognize revenue upon invoicing for these agreements (subsequent to receipt of the related purchase order).
Cost of Revenues		Cost of Revenues Cost of revenues consists of labor, material and overhead costs associated with the Company’s two existing commercial business segments, biobanking and degenerative disease. Biobanking costs, which include the cost of storage and transportation kits for newly banked materials as well as tank and facility overhead costs for cord blood and other units in storage, are included in services in cost of revenues. Degenerative disease costs, which include costs associated with procuring placentas, qualifying the placental material and processing the placental tissue into a marketable product, are included in product sales or license, royalty and other in cost of revenues depending on the class of customer. Costs in the degenerative disease segment include labor and overhead costs associated with the production of the Biovance, Biovance 3L and Interfyl product lines.
Research and Development Costs		Research and Development Costs The Company has entered into various research and development and other agreements with commercial firms, researchers, universities and others for provisions of goods and services. These agreements are generally cancellable, and the related costs are recorded as research and development expense as incurred. Research and development expenses include costs for salaries, employee benefits, subcontractors, facility-related expenses, depreciation and amortization, stock-based compensation, third-party license fees, laboratory supplies, and external costs of outside vendors engaged to conduct discovery, preclinical and clinical development activities and clinical trials as well as to manufacture clinical trial materials, and other costs. The Company records accruals for estimated ongoing research and development costs. When evaluating the adequacy of the accrued liabilities, the Company analyzes progress of the studies or clinical trials, including the phase or completion of events, invoices received and contracted costs. Significant judgments and estimates are made in determining the accrued balances at the end of any reporting period. Actual results could differ materially from the Company’s estimates. Nonrefundable advance payments for goods or services to be received in the future for use in research and development activities are recorded as prepaid expenses. Such prepaid expenses are recognized as an expense when the goods have been delivered or the related services have been performed, or when it is no longer expected that the goods will be delivered, or the services rendered. Upfront payments, milestone payments and annual maintenance fees under license agreements are expensed in the period in which they are incurred.
Advertising and Marketing Costs		Advertising and Marketing Costs Advertising and marketing costs are expensed as incurred. Advertising and marketing costs are included in selling, general and administrative expenses and were $ 44 163
Government Grants		Government Grants From time to time, the Company may be awarded a government research grant. Under these arrangements, the Company recognizes awarded grants as a reduction to research and development expense at the point in time where achievement of related milestones is confirmed by the governmental agency. The Company did no
Patent Costs		Patent Costs All patent-related costs incurred in connection with filing and prosecuting patent applications are expensed as incurred due to the uncertainty about the recovery of the expenditure. Amounts incurred are classified in selling, general and administrative expenses.
Stock-Based Compensation		Stock-Based Compensation The Company measures all stock-based awards granted to employees and directors based on the fair value on the date of the grant and recognizes compensation expense for those awards, over the requisite service period, which is generally the vesting period of the respective award. The Company typically issues stock-based awards with only service-based vesting conditions and records the expense for these awards using a straight-line method. The Company’s board of directors may also approve and award performance-based stock options. The performance-based stock options are earned based on the attainment of specified goals achieved over the performance period. The Company recognizes expense for performance-based awards over the related vesting period once it deems the achievement of the performance condition is probable. The Company reassesses the probability of vesting at each reporting period for performance-based awards and adjusts expense accordingly on a cumulative basis. The fair value of each services and performance-based stock option grant is estimated on the date of grant using the Black-Scholes option-pricing model. The Company historically has been a private company and lacks company-specific historical and implied volatility information for its stock. Therefore, it estimates its expected stock price volatility based on the historical volatility of publicly traded peer companies and expects to continue to do so until such time as it has adequate historical data regarding the volatility of its own traded stock price. The expected term of the Company’s stock options granted to employees is determined utilizing the “simplified” method for awards that qualify as “plain-vanilla” options. The expected term of stock options granted to non-employee consultants is equal to the contractual term of the option award or the Company’s estimated term based on the underlying agreement. The risk-free interest rate is determined by reference to the U.S. Treasury yield curve in effect at the time of grant of the award for time periods approximately equal to the expected term of the award. The expected dividend yield is zero based on the fact that the Company has never paid cash dividends on common stock and does not expect to pay any cash dividends in the foreseeable future. The Company classifies stock-based compensation expense in its consolidated statements of operations in the same manner in which the award recipient’s payroll costs are classified or in which the award recipient’s service payments are classified. The Company elects to account for forfeitures as they occur and compensation cost previously recognized for an award that is forfeited because of a failure to satisfy a service or performance condition is generally reversed in the period of the forfeiture.
Comprehensive Income (Loss)	Comprehensive Income (Loss) Comprehensive income (loss) refers to revenues, expenses, gains and losses that under GAAP are included in comprehensive income (loss) but are excluded from net income (loss) as these amounts are recorded directly as an adjustment to accumulated other comprehensive income (loss). The Company’s only component of other comprehensive income (loss) is comprised of the portion of the total change in fair value of indebtedness accounted for under the fair value option that is attributable to changes in instrument-specific credit risk. During the nine months ended September 30, 2024, the Company recorded instrument-specific credit risk loss of $ 2 2,541 155	Comprehensive Income (Loss) Comprehensive income (loss) refers to revenues, expenses, gains and losses that under U.S. GAAP are included in comprehensive income (loss) but are excluded from net income (loss) as these amounts are recorded directly as an adjustment to accumulated other comprehensive income (loss). The Company’s only component of other comprehensive income (loss) is comprised of the portion of the total change in fair value of indebtedness accounted for under the fair value option that is attributable to changes in instrument-specific credit risk. During the year ended December 31, 2023, the Company recorded instrument-specific credit risk income of $ 146 155 20 11
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the condensed consolidated financial statements or in the Company’s tax returns. Deferred tax assets and liabilities are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Changes in deferred tax assets and liabilities are recorded in the provision for income taxes. The Company assesses the likelihood that its deferred tax assets will be recovered from future taxable income and, to the extent it believes, based upon the weight of available evidence, that it is more likely than not that all or a portion of the deferred tax assets will not be realized, a valuation allowance is established through a charge to income tax expense. Potential for recovery of deferred tax assets is evaluated by estimating the future taxable profits expected and considering prudent and feasible tax planning strategies. No income tax expense was incurred during the nine months ended September 30, 2024 and 2023.	Income Taxes The Company accounts for income taxes using the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the consolidated financial statements or in the Company’s tax returns. Deferred tax assets and liabilities are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Changes in deferred tax assets and liabilities are recorded in the provision for income taxes. The Company assesses the likelihood that its deferred tax assets will be recovered from future taxable income and, to the extent it believes, based upon the weight of available evidence, that it is more likely than not that all or a portion of the deferred tax assets will not be realized, a valuation allowance is established through a charge to income tax expense. Potential for recovery of deferred tax assets is evaluated by estimating the future taxable profits expected and considering prudent and feasible tax planning strategies. The Company accounts for uncertainty in income taxes recognized in the consolidated financial statements by applying a two-step process to determine the amount of tax benefit to be recognized. First, the tax position must be evaluated to determine the likelihood that it will be sustained based on the technical merits of the position. If the tax position is deemed more-likely-than-not to be sustained, the tax position is then assessed to determine the amount of benefit to recognize in the consolidated financial statements. The amount of the benefit that may be recognized is the largest amount that has a greater than 50
Net Income (Loss) per Share	Net Income (Loss) per Share Basic net income (loss) per share of common stock is computed by dividing net income (loss) by the weighted-average number of shares of common stock outstanding during each period. Diluted net income (loss) per share of common stock includes the effect, if any, from the potential exercise or conversion of securities, such as redeemable convertible preferred stock, convertible debt, stock options, restricted stock units and warrants, which would result in the issuance of incremental shares of common stock. However, potential common shares are excluded if their effect is anti-dilutive. For diluted net loss per share when the Company has a net loss, the weighted-average number of shares of common stock is the same for basic net loss per share due to the fact that when a net loss exists, dilutive securities are not included in the calculation as the impact is anti-dilutive. All warrants are participating securities, as they participate on a one-for-one basis with Class A common stock in the distribution of dividends, if and when declared by the Board of Directors. For the purposes of computing earnings per share, the warrants are considered to participate with Class A common stock in earnings of the Company. Therefore, the Company computes earnings per share using the two-class method, an earnings allocation method that determines net income (loss) per share (when there are earnings) for common stock and participating securities. No The following potentially dilutive securities have been excluded from the computation of diluted weighted-average shares of Class A common stock outstanding, prior to the use of the two-class method, as they would be anti-dilutive: Schedule Of Antidilutive Securities Excluded From Computation Of Earnings Per Share 2024 2023 September 30, 2024 2023 Stock options 3,455,049 2,961,438 Restricted stock units 327,359 878,555 Warrants 10,905,901 7,070,627 Convertible debt 1,241,291 2,830,177 Anti-dilutive securities 15,929,600 13,740,797	Net Income (Loss) per Share Basic net income (loss) per share of common stock is computed by dividing net income (loss) by the weighted-average number of shares of common stock outstanding during each period. Diluted net income (loss) per share of common stock includes the effect, if any, from the potential exercise or conversion of securities, such as convertible debt, stock options, restricted stock units and warrants, which would result in the issuance of incremental shares of common stock. However, potential common shares are excluded if their effect is anti-dilutive. For diluted net income (loss) per share, the weighted-average number of shares of common stock is the same for basic net income (loss) per share due to the fact that when a net loss exists, dilutive securities are not included in the calculation as the impact is anti-dilutive. For the year ended December 31, 2022, the Company was in a net income position and calculated the diluted net income per share by dividing the Company’s net income by the dilutive weighted average number of shares outstanding during the year, determined using the treasury stock method. A reconciliation of the numerators and denominators of the basic and diluted net income (loss) per share calculations are as follows: Schedule of Basic and Diluted Net Income Loss Per Share 2023 2022 Year Ended December 31, 2023 2022 Numerator: Net (loss) income $ (196,295 ) $ 14,192 Denominator: Weighted average shares outstanding, basic 17,813,044 13,990,703 Weighted average dilutive stock options - 958,602 Weighted average restricted stock units - 33,697 Weighted average shares outstanding, diluted 17,813,044 14,983,002 Net (loss) income, basic $ (11.02 ) $ 1.01 Net (loss) income, diluted $ (11.02 ) $ 0.95 The following potentially dilutive securities have been excluded from the computation of diluted weighted-average shares of common stock outstanding, prior to the use of the two-class method, as they would be anti-dilutive: Schedule of Potentially Dilutive Securities 2023 2022 December 31, 2023 2022 Stock options 2,820,187 1,239,219 Restricted stock units 823,332 128,590 Warrants 7,070,627 3,345,836 Convertible debt 549,681 629,101 Anti-dilutive securities 11,263,827 5,342,746
Segment Information	Segment Information Operating segments are defined as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision-making group, in deciding how to allocate resources in assessing performance. The Company manages its operations through an evaluation of three	Segment Information Operating segments are defined as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision-making group, in deciding how to allocate resources in assessing performance. The Company manages its operations through an evaluation of three
Allowance for Credit Losses	Allowance for Credit Losses With the adoption of ASU 2016-13 Financial Instruments — Credit Losses,	Allowance for Credit Losses and Concentrations of Credit Risk With the adoption of ASU 2016-13 Financial Instruments — Credit Losses ,
Concentrations of Credit Risk and Significant Customers	Concentrations of Credit Risk and Significant Customers Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash, cash equivalents and restricted cash, and accounts receivable. The Company generally maintains balances in various operating accounts at financial institutions that management believes to be of high credit quality, in amounts that may exceed federally insured limits. The Company has not experienced any losses related to its cash and cash equivalents or restricted cash and does not believe that it is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships. The Company is subject to credit risk from trade accounts receivable related to both degenerative disease product sales and biobanking services. All trade accounts receivables are a result from product sales and services performed in the United States. As of September 30, 2024, two of the Company’s customers, each of which individually comprised at least 10 33 10 63 15 21 10 15	Concentrations of Credit Risk and Significant Customers Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash, cash equivalents and restricted cash. The Company generally maintains balances in various operating accounts at financial institutions that management believes to be of high credit quality, in amounts that may exceed federally insured limits. The Company has not experienced any losses related to its cash and cash equivalents or restricted cash and does not believe that it is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships. The Company is subject to credit risk from trade accounts receivable related to both degenerative disease product sales and biobanking services. All trade accounts receivables are a result from product sales and services performed in the United States. As of December 31, 2023, one of the Company’s customers comprised 23 18 38 33 14 13 37 11 In November 2017, the FDA provided guidance that established an updated framework for regulation of Human Cell & Tissue Products (“HCT/P”). The Company’s Interfyl products meet the criteria for minimal manipulation and homologous use as outlined within the applicable guidance and has an official designation from the FDA as an HCT/P product. As a result, the Company did not stop selling its Interfyl products when the FDA ended its enforcement discretion on May 31, 2021. However, the Center for Medicare and Medicaid Services (“CMS”) began rejecting claims for Interfyl submitted by Customer A. The Company believes that CMS is not distinguishing the Interfyl products from its competitors’ products. While the Company and Customer A continue to work with CMS to resolve the rejected claims, a full reserve of $ 2,349 1,762
Emerging Growth Company	Emerging Growth Company Section 102(b)(1) of the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”) exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Securities Exchange Act of 1934, as amended) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that an emerging growth company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such an election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period, which expires December 31, 2026 unless the Company is otherwise disqualified. Accordingly, when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s condensed consolidated financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.	Emerging Growth Company Section 102(b)(1) of the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”) exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Securities Exchange Act of 1934, as amended) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that an emerging growth company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such an election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Reclassifications	Reclassifications Certain prior period amounts have been reclassified to conform with current year presentation. On the condensed consolidated balance sheets, short-term debt - Yorkville and other short-term debt were reclassified to short-term debt - unaffiliated, and short-term debt - related party and short-term debt - related parties - C.V. Starr and RWI were reclassified to short-term debt - related parties. See Note 7 for further information.	Reclassifications Certain prior period amounts have been reclassified to conform with current year presentation on the consolidated balance sheets and consolidated statements of cash flows between accrued expenses and accrued research and development (“R&D”) software to separately present the Palantir liability recorded during the year ended December 31, 2023 (See Note 11 for further information).
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-13, Financial Instruments — Credit Losses adopted ASU 2016-13 January 1, 2023 no	Recently Adopted Accounting Pronouncements In June 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-13, which changes the accounting for recognizing impairments of financial assets. Under the new guidance, credit losses for certain types of financial instruments will be estimated based on expected losses. ASU 2016-13 also modifies the impairment models for available-for-sale debt securities and for purchased financial assets with credit deterioration since their origination. ASU 2016-13 is effective for annual periods beginning after December 15, 2022 (fiscal year 2023 for the Company), and interim periods within those periods, with early adoption permitted. The Company adopted ASU 2016-13 effective January 1, 2023. The standard did not have a material impact on the consolidated financial statements.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses	Recently Issued Accounting Pronouncements In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Schedule of Property and Equipment Estimated Useful Life		Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization expense is recognized using the straight-line method over the estimated useful life of each asset, as follows: Schedule of Property and Equipment Estimated Useful Life Estimated Useful Life Building 26 Furniture and fixtures 5 7 Lab equipment 5 Computer equipment 3 Software 3 Leasehold improvements shorter of the estimated useful life or the lease term
Schedule of Basic and Diluted Net Income Loss Per Share		Schedule of Basic and Diluted Net Income Loss Per Share 2023 2022 Year Ended December 31, 2023 2022 Numerator: Net (loss) income $ (196,295 ) $ 14,192 Denominator: Weighted average shares outstanding, basic 17,813,044 13,990,703 Weighted average dilutive stock options - 958,602 Weighted average restricted stock units - 33,697 Weighted average shares outstanding, diluted 17,813,044 14,983,002 Net (loss) income, basic $ (11.02 ) $ 1.01 Net (loss) income, diluted $ (11.02 ) $ 0.95
Schedule Of Antidilutive Securities Excluded From Computation Of Earnings Per Share	The following potentially dilutive securities have been excluded from the computation of diluted weighted-average shares of Class A common stock outstanding, prior to the use of the two-class method, as they would be anti-dilutive: Schedule Of Antidilutive Securities Excluded From Computation Of Earnings Per Share 2024 2023 September 30, 2024 2023 Stock options 3,455,049 2,961,438 Restricted stock units 327,359 878,555 Warrants 10,905,901 7,070,627 Convertible debt 1,241,291 2,830,177 Anti-dilutive securities 15,929,600 13,740,797	The following potentially dilutive securities have been excluded from the computation of diluted weighted-average shares of common stock outstanding, prior to the use of the two-class method, as they would be anti-dilutive: Schedule of Potentially Dilutive Securities 2023 2022 December 31, 2023 2022 Stock options 2,820,187 1,239,219 Restricted stock units 823,332 128,590 Warrants 7,070,627 3,345,836 Convertible debt 549,681 629,101 Anti-dilutive securities 11,263,827 5,342,746

Fair Value of Financial Asset_2

Fair Value of Financial Assets and Liabilities (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Class of Warrant or Right [Line Items]
Schedule of Financial Assets and Liabilities Measures at Fair Value	The following tables present information about the Company’s financial assets and liabilities measured at fair value on a recurring basis and indicate the level of the fair value hierarchy used to determine such fair values: Schedule of Financial Assets and Liabilities Measures at Fair Value Level 1 Level 2 Level 3 Total Fair Value Measurements as of September 30, 2024 Level 1 Level 2 Level 3 Total Liabilities: Acquisition-related contingent consideration obligations $ — $ — $ 1,606 $ 1,606 Contingent stock consideration — — 27 27 Short-term debt - Yorkville convertible note — — 3,695 3,695 Warrant liability - July 2023 Registered Direct Warrants — — 1,748 1,748 Warrant liability - April 2023 Registered Direct Warrants — — 1,670 1,670 Warrant liability - May 2022 PIPE Warrants — — 809 809 Warrant liability - Sponsor Warrants — — 32 32 Warrant liability - Public Warrants 144 — — 144 Total fair value liabilities $ 144 $ — $ 9,587 $ 9,731 Level 1 Level 2 Level 3 Total Fair Value Measurements as of December 31, 2023 Level 1 Level 2 Level 3 Total Assets: Convertible note receivable $ — $ — $ 2,072 $ 2,072 Total fair value assets $ — $ — $ 2,072 $ 2,072 Liabilities: Acquisition-related contingent consideration obligations $ — $ — $ 1,606 $ 1,606 Contingent stock consideration — — 27 27 Short-term debt - Yorkville — — 17,223 17,223 Warrant liability - July 2023 Registered Direct Warrants — — 1,529 1,529 Warrant liability - April 2023 Registered Direct Warrants — — 1,487 1,487 Warrant liability - May 2022 PIPE Warrants — — 708 708 Warrant liability - Sponsor Warrants — — 60 60 Warrant liability - Public Warrants 575 — — 575 Total fair value liabilities $ 575 $ — $ 22,640 $ 23,215	The following tables present information about the Company’s financial assets and liabilities measured at fair value on a recurring basis and indicate the level of the fair value hierarchy used to determine such fair values: Schedule of Financial Assets and Liabilities Measures at Fair Value Level 1 Level 2 Level 3 Total Fair Value Measurements as of December 31, 2023 Level 1 Level 2 Level 3 Total Assets: Cash equivalents - money market funds $ — $ — $ — $ — Convertible note receivable — — 2,072 2,072 Total fair value assets $ — $ — $ 2,072 $ 2,072 Liabilities: Acquisition-related contingent consideration obligations $ — $ — $ 1,606 $ 1,606 Contingent stock consideration — — 27 27 Short-term debt - Yorkville — — 17,223 17,223 Warrant liability - July 2023 Registered Direct Warrants — — 1,529 1,529 Warrant liability - April 2023 Registered Direct Warrants — — 1,487 1,487 Warrant liability - May 2022 PIPE Warrants — — 708 708 Warrant liability - Sponsor Warrants — — 60 60 Warrant liability - Public Warrants 575 — — 575 Total fair value liabilities $ 575 $ — $ 22,640 $ 23,215 Level 1 Level 2 Level 3 Total Fair Value Measurements as of December 31, 2022 Level 1 Level 2 Level 3 Total Assets: Cash equivalents – money market funds $ 12,174 $ — $ — $ 12,174 Convertible note receivable — — 2,514 2,514 Total fair value assets $ 12,174 $ — $ 2,514 $ 14,688 Liabilities: Acquisition-related contingent consideration obligations $ — $ — $ 105,945 $ 105,945 Contingent stock consideration — — 186 186 Short-term debt - Yorkville — — 37,603 37,603 Warrant liability - May 2022 PIPE Warrants — — 1,402 1,402 Warrant liability - Sponsor Warrants — — 1,190 1,190 Warrant liability - Public Warrants 1,006 — — 1,006 Total fair value liabilities $ 1,006 $ — $ 146,326 $ 147,332
Schedule of Reconciliation of Contingent Consideration Obligations	The following table presents a reconciliation of contingent consideration obligations measured on a recurring basis using Level 3 inputs for the nine months ended September 30, 2024: Schedule of Reconciliation of Contingent Consideration Obligations Balance as of Net Purchases, Fair value Balance as of Liabilities: Acquisition-related contingent consideration obligations $ 1,606 $ — $ — $ — $ 1,606	The following table presents a reconciliation of contingent consideration obligations measured on a recurring basis using Level 3 inputs as of December 31, 2023 and 2022: Schedule of Reconciliation of Contingent Consideration Obligations Balance as of Net Purchases, Fair value Balance as of Liabilities: Acquisition-related contingent consideration obligations $ 105,945 $ — $ — $ (104,339 ) $ 1,606 Balance as of Net Purchases, Fair value Balance as of Liabilities: Acquisition-related contingent consideration obligations $ 232,222 $ — $ — $ (126,277 ) $ 105,945
Schedule of May 2022 PIPE Warrants and 2023 Registered Direct Warrants	The following table presents a reconciliation of the warrant liabilities measured on a recurring basis using Level 3 inputs for the nine months ended September 30, 2024: Schedule of Reconciliation of Warrant Liabilities Measured on Recurring Basis Balance as of January 1, 2024 $ 3,784 January 2024 Bridge Loan - Tranche #2 warrant issuance 1,858 Gain recognized in earnings from change in fair value 1,587 Reclassification of warrants from liability classified to equity classified (2,970 ) Balance as of September 30, 2024 $ 4,259	The following table provides a roll-forward of the aggregate fair values of the Company’s warrant liabilities for which fair values are determined using Level 3 inputs: Schedule of Roll-forward of the Aggregate Fair Values of Company’s Warrant Liabilities Balance as of December 31, 2021 $ 25,962 May 2022 PIPE warrant issuance 19,745 April 2023 Registered Direct warrant issuance 4,280 July 2023 Registered Direct warrant issuance 2,645 Gain recognized in earnings from change in fair value (42,109 ) Balance as of December 31, 2022 $ 3,598 Balance as of December 31, 2022 $ 3,598 April 2023 Registered Direct warrant issuance 4,280 July 2023 Registered Direct warrant issuance 2,645 Gain recognized in earnings from change in fair value (6,164 ) Balance as of December 31, 2023 $ 4,359
Schedule of Fair Value of Liability Warrants		The fair value of the Liability Warrants are as follows: Schedule of Fair Value of Liability Warrants December 31, December 31, Public Warrants $ 575 $ 1,006 Sponsor Warrants 60 1,190 2023 Registered Direct Warrants 3,016 — May 2022 PIPE Warrants 708 1,402 Total $ 4,359 $ 3,598
Schedule of Sponsor Warrants	Significant inputs for the January 2024 Bridge Loan - Tranche #2 Warrants were as follows: Schedule of January 20224 Bridge Loan July 15, 2024 January 16, 2024 (reclassification) (issuance) Common share price $ 3.19 $ 2.00 Term to initial exercise date (years) (1) N/A 0.50 Dividend yield 0 % 0 % Term (years) 5.0 5.0 Risk-free interest rate 4.00 % 3.90 % Volatility 112.5 % 107.5 % (1) As discussed further in Note 7, the warrants were not exercisable and the exercise price was not set until certain conditions were met. As of July 15, 2024, the warrants became exercisable and no longer contain adjustment provisions to the exercise price that are not indexed to the Company’s own stock. As such, the warrants were marked to fair value as of the initial exercise date and then reclassified from liability classified to equity classified.
Schedule of Convertible Note Valuation Model	Significant inputs for the convertible note valuation model were as follows: Schedule of Convertible Note Valuation Model December 31, 2023 Face value $ 4,000 Coupon rate 12 17 Stock price $ 0.23 Term (years) 0.51 2.45 Risk-free interest rate 5.47 % Volatility n/a	Significant inputs for the convertible note valuation model are as follows: Schedule of Convertible Note Valuation Model December 31, 2023 December 31, 2022 Face value $ 4,000 $ 4,000 Coupon rate 12 17 12 17 Stock price $ 0.2 $ 0.2 Term (years) 0.51 2.45 1.01 3.45 Risk-free interest rate 5.47 % 4.73 % Volatility n/a n/a
Schedule of Reconciliation of the Contingent Stock Consideration Obligation Measured on a Recurring Basis	The following table presents a reconciliation of the contingent stock consideration obligation measured on a recurring basis using Level 3 inputs for the nine months ended September 30, 2024: Schedule of Reconciliation of the Contingent Stock Consideration Obligation Measured on a Recurring Basis Balance as of Net Purchases, Fair value Balance as of Liabilities: Contingent stock consideration $ 27 $ — $ — $ — $ 27	The following table presents a reconciliation of the contingent stock consideration obligation measured on a recurring basis using Level 3 inputs as of December 31, 2023 and 2022: Schedule of Reconciliation of the Contingent Stock Consideration Obligation Measured on a Recurring Basis Balance as of Net Purchases, Fair value Balance as of Liabilities: Contingent stock consideration $ 186 $ — $ — $ (159 ) $ 27
Schedule of Reconciliation of Yorkville Debt Measured on a Measured Basis	The following table presents a reconciliation of short-term debt obligations measured on a recurring basis using Level 3 inputs for the nine months ended September 30, 2024: Schedule of Reconciliation of Yorkville Debt Measured on a Measured Basis Liabilities: Balance as of January 1, 2024 $ 17,223 Principal repayments (17,374 ) Issuance of convertible promissory note 3,150 Fair value adjustment through earnings 694 Fair value adjustment through accumulated other comprehensive income 2 Balance as of September 30, 2024 $ 3,695	The following table presents a reconciliation of the Yorkville debt measured on a recurring basis using Level 3 inputs as of the initial valuation date of September 15, 2022 and as of December 31, 2023: Schedule of Reconciliation of Yorkville Debt Measured on a Measured Basis Liabilities: Balance as of December 31, 2022 $ 37,603 Conversion of debt into common shares (4,599 ) Principal repayments (16,811 ) Issuance of convertible promissory note 3,150 Fair value adjustment through earnings 354 Fair value adjustment through accumulated other comprehensive income (146 ) Fair value adjustment through interest accrual 822 Balance as of December 31, 2023 $ 17,223
Schedule of Yorkville Short-term Debt Valuation Model	Significant inputs for the Yorkville convertible promissory note valuation model were as follows: Schedule of Yorkville Short-term Debt Valuation Model September 30, 2024 March 13, 2024 (issuance) Common share price $ 2.97 $ 5.79 Credit spread 8.00 % 8.50 % Dividend yield 0 % 0 % Term (years) 0.45 1.00 Risk-free interest rate 4.30 % 4.90 % Volatility 50.0 % 50.0 %	Significant inputs for the Yorkville short-term debt valuation model as of December 31, 2022 were as follows: Schedule of Yorkville Short-term Debt Valuation Model December 31, 2022 Common share price $ 12.90 Credit spread 13.71 % Dividend yield 0 % Term (years) 0.71 Risk-free interest rate 4.75 % Volatility 45.0 % Discount yield 18.46 %
Schedule of Reconciliation of Convertible Note Receivable Measured on Recurring Basis	The following table presents a reconciliation of the convertible note receivable measured on a recurring basis using Level 3 inputs for the nine months ended September 30, 2024: Schedule of Reconciliation of Convertible Note Receivable Measured on Recurring Basis Balance as of Net Purchases, Fair value Balance as of September 30, 2024 Assets: Convertible note receivable $ 2,072 $ — $ (2,072 ) $ — $ —
GX Sponsor Warrants [Member]
Class of Warrant or Right [Line Items]
Schedule of Sponsor Warrants	Significant inputs for the Sponsor Warrants were as follows: Schedule of Sponsor Warrants September 30, 2024 December 31, 2023 Common share price $ 2.97 $ 2.47 Exercise price $ 115.00 $ 115.00 Dividend yield 0 % 0 % Term (years) 1.8 2.5 Risk-free interest rate 3.66 % 4.12 % Volatility 105.9 % 100.7 %	Significant inputs for the Sponsor Warrants are as follows: Schedule of Sponsor Warrants December 31, December 31, Common share price $ 2.47 $ 12.90 Exercise price $ 115.00 $ 115.00 Dividend yield 0 % 0 % Term (years) 2.5 3.5 Risk-free interest rate 4.12 % 4.16 % Volatility 100.7 % 75.0 %
May Two Thousand Twenty Two Private Investment in Public Equity Warrants And April Two Thousand Twenty Three Registered Direct Warrant [Member]
Class of Warrant or Right [Line Items]
Schedule of May 2022 PIPE Warrants and 2023 Registered Direct Warrants	Significant inputs for the May 2022 PIPE Warrants and the 2023 Registered Direct Warrants were as follows: Schedule of May 2022 PIPE Warrants and 2023 Registered Direct Warrants September 30, 2024 December 31, 2023 Common share price $ 2.97 $ 2.47 Exercise price $ 3.50 7.50 $ 3.50 7.50 Dividend yield 0 % 0 % Term (years) 4.03 4.34 4.78 5.09 Risk-free interest rate 3.58 % 3.84 % Volatility 97.1 98.1 % 100.1 100.7 %	Significant inputs for the May 2022 PIPE Warrants and the 2023 Registered Direct Warrants are as follows: Schedule of May 2022 PIPE Warrants and 2023 Registered Direct Warrants December 31, December 31, Common share price $ 2.47 $ 12.90 Exercise price $ 3.50 7.50 $ 82.5 Dividend yield 0 % 0 % Term (years) 5.03 5.34 4.4 Risk-free interest rate 4.60 % 3.99 % Volatility 97.0 % 81.2 %

Inventory (Tables)

Inventory (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Schedule of Major Classes of Inventories	The Company’s major classes of inventory were as follows: Schedule of Major Classes of Inventories September 30, December 31, Raw materials $ 42 $ 3,081 Work in progress 10,284 10,696 Finished goods 8,720 10,922 Inventory, gross 19,046 24,699 Less: inventory reserves (2,239 ) (2,289 ) Inventory, net $ 16,807 $ 22,410 Balance Sheet Classification: Inventory $ 3,963 $ 5,753 Inventory, net of current portion 12,844 16,657 Inventory, net $ 16,807 $ 22,410	The Company’s major classes of inventories were as follows: Schedule of Major Classes of Inventories 2023 2022 December 31, 2023 2022 Raw materials $ 3,081 $ 7,719 Work in progress 10,696 12,381 Finished goods 10,922 9,256 Inventory, gross 24,699 29,356 Less: inventory reserves (2,289 ) (1,099 ) Inventory, net $ 22,410 $ 28,257 Balance Sheet Classification: Inventory 5,753 5,308 Inventory, net of current portion 16,657 22,949 Inventory, net $ 22,410 $ 28,257
Schedule of Inventory Reserves		A schedule of the activity in the inventory reserves is as follows: Schedule of Inventory Reserves Balance at January 1, 2022 $ 48 Additions for obsolete inventory 1,051 Balance at December 31, 2022 1,099 Additions for obsolete inventory 7,627 Write-offs (6,437 ) Balance at December 31, 2023 $ 2,289

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Prepaid Expenses And Other Current Assets
Schedule of Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets consisted of the following: Schedule of Prepaid Expenses and Other Current Assets 2023 2022 December 31, 2023 2022 Prepaid clinical expenses $ 688 $ 5,836 Prepaid insurance expense 678 377 Other 329 1,049 Prepaid expenses and other current assets $ 1,695 $ 7,262

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment, Net	Property and equipment, net consisted of the following: Schedule of Property and Equipment, Net September 30, December 31, Leasehold improvements $ 73,211 $ 73,211 Laboratory and production equipment 14,093 14,093 Machinery, equipment and fixtures 7,781 7,781 Construction in progress 70 21 Property and equipment 95,155 95,106 Less: Accumulated depreciation and amortization (31,947 ) (27,278 ) Property and equipment, net $ 63,208 $ 67,828	Property and equipment, net consisted of the following: Schedule of Property and Equipment, Net 2023 2022 December 31, 2023 2022 Leasehold improvements $ 73,211 $ 70,113 Laboratory and production equipment 14,093 14,433 Machinery, equipment and fixtures 7,781 7,780 Construction in progress 21 3,660 Property and equipment 95,106 95,986 Less: Accumulated depreciation and amortization (27,278 ) (20,331 ) Property and equipment, net $ 67,828 $ 75,655

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets, Net (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule Of Carrying Values Of Goodwill Assigned To Operating Segments		The carrying values of goodwill assigned to the Company’s reporting units are as follows: Schedule Of Carrying Values Of Goodwill Assigned To Operating Segments Cell Therapy Degenerative Biobanking Total Balance at December 31, 2021 $ 112,347 $ 3,610 $ 7,347 $ 123,304 Impairment — (3,610 ) — (3,610 ) Balance at December 31, 2022 $ 112,347 $ — $ 7,347 $ 119,694 Impairment (112,347 ) — — (112,347 ) Balance at December 31, 2023 $ — $ — $ 7,347 $ 7,347
Schedule of Intangible Assets, Net	Intangible assets, net consisted of the following: Schedule of Intangible Assets, Net September 30, December 31, Estimated Amortizable intangible assets: Developed technology $ 16,810 $ 16,810 11 16 Customer relationships 2,413 2,413 10 Trade names & trademarks 570 570 10 13 Reacquired rights 4,200 4,200 6 23,993 23,993 Less accumulated amortization: Developed technology (8,600 ) (7,722 ) Customer relationships (1,898 ) (1,700 ) Trade names & trademarks (371 ) (330 ) Reacquired rights (4,200 ) (3,940 ) (15,069 ) (13,692 ) Amortizable intangible assets, net 8,924 10,301 Non-amortized intangible assets Acquired IPR&D product rights 700 700 indefinite $ 9,624 $ 11,001	Intangible assets, net consisted of the following: Schedule of Intangible Assets, Net December 31, December 31, Estimated Useful Amortizable intangible assets: Developed technology $ 16,810 $ 16,810 11 16 Customer relationships 2,413 2,413 10 Trade names & trademarks 570 570 10 13 Reacquired rights 4,200 4,200 6 23,993 23,993 Less: accumulated amortization Developed technology (7,722 ) (6,549 ) Customer relationships (1,700 ) (1,435 ) Trade names & trademarks (330 ) (275 ) Reacquired rights (3,940 ) (3,240 ) (13,692 ) (11,499 ) Amortizable intangible assets, net 10,301 12,494 Non-amortized intangible assets Acquired IPR&D product rights 700 108,500 indefinite $ 11,001 $ 120,994
Schedule of Aggregate Amortization Expense Related to Intangible Assets		Aggregate amortization expense for each of the five succeeding years related to intangible assets held as of December 31, 2023 is estimated as follows: Schedule of Aggregate Amortization Expense Related to Intangible Assets 2024 $ 1,753 2025 $ 1,493 2026 $ 1,356 2027 $ 1,258 2028 $ 1,208

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
Schedule of Accrued Expenses and Other Current Liabilities	Accrued expenses and other current liabilities consisted of the following: Schedule of Accrued Expenses and Other Current Liabilities 2023 2022 December 31, 2023 2022 Accrued clinical trial expense $ 189 $ 2,659 Accrued professional fees 573 880 Accrued wages, bonuses, commissions and vacation 3,011 2,576 Accruals for construction in progress 214 322 Accrued compliance fee 1,145 — Other 2,448 2,632 Total accrued expenses $ 7,580 $ 9,069

Debt (Tables)

Debt (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
Schedule of Debt	Debt consisted of the following: Schedule of Debt September 30, December 31, Short-term debt - unaffiliated: Yorkville - PPA (measured at fair value) $ - $ 17,223 Yorkville - convertible promissory note (measured at fair value) 3,695 - Short-term debt - other - 2,108 Total short-term debt - unaffiliated 3,695 19,331 Short-term debt - related parties: C.V. Starr Bridge Loan, net of discount 5,640 5,523 RWI Bridge Loan, net of discount 29,482 12,967 CEO promissory note 3,793 1,419 Total short-term debt - related parties 38,915 19,909 Total debt $ 42,610 $ 39,240	Schedule of Debt

Leases (Tables)

Leases (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Leases
Schedule of Lease Costs	The components of the Company’s lease costs are classified on its condensed consolidated statements of operations and comprehensive loss as follows: Schedule of Lease Costs 2024 2023 2024 2023 Three Months Ended Nine Months Ended 2024 2023 2024 2023 Operating lease cost $ 978 $ 759 $ 2,933 $ 2,278 Variable lease cost 348 320 1,026 911 Total operating lease cost $ 1,326 $ 1,079 $ 3,959 $ 3,189	The components of the Company’s lease costs are classified on its consolidated statements of operations as follows: Schedule of Lease Costs 2023 2022 Year Ended December 31, 2023 2022 Operating lease cost $ 3,256 $ 3,038 Variable lease cost 1,132 1,598 Total operating lease cost $ 4,388 $ 4,636 Short term lease cost $ - $ 126
Schedule of Cash and Non-cash Activity Related to the lease Liabilities	The table below shows the cash and non-cash activity related to the Company’s lease liabilities during the period: Schedule of Cash and Non-cash Activity Related to the lease Liabilities 2024 2023 Nine Months Ended September 30, 2024 2023 Cash paid related to lease liabilities: Operating cash flows from operating leases $ 2,534 $ 2,168	The table below shows the cash and non-cash activity related to the Company’s lease liabilities during the year ended December 31, 2023: Schedule of Cash and Non-cash Activity Related to the lease Liabilities 2023 2022 Year Ended December 31, 2023 2022 Cash paid related to lease liabilities: Operating cash flows from operating leases $ 2,995 $ 2,834 Non-cash lease liability activity: Right-of-use assets obtained in exchange for lease obligations: Operating leases $ - $ -
Schedule of Future Minimum Payments under Non-Cancelable Operating Leases	As of September 30, 2024, the maturities of the Company’s operating lease liabilities were as follows: Schedule of Future Minimum Payments under Non-Cancelable Operating Leases 2024 (remaining three months) $ 845 Remaining year $ 845 2025 3,452 Year one 3,452 2026 3,526 Year two 3,526 2027 3,599 Year three 3,599 2028 3,673 Year four 3,673 Thereafter 84,568 Year four Thereafter 84,568 Total lease payments 99,663 Less imputed interest (73,212 ) Total $ 26,451	As of December 31, 2023, the maturities of the Company’s operating lease liabilities were as follows: Schedule of Future Minimum Payments under Non-Cancelable Operating Leases Remaining year 2024 $ 3,378 Year one $ 3,378 2025 3,452 Year two 3,452 2026 3,526 Year three 3,526 2027 3,599 Year four 3,599 2028 3,673 Year five 3,673 Year four Thereafter Thereafter 84,568 Year five Thereafter 84,568 Total lease payments 102,196 Less imputed interest (76,019 ) Total $ 26,177

Equity (Tables)

Equity (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Equity [Abstract]
Summary of the Warrants	Summary of the Warrants Number of Exercise Expiration Dragasac Warrant (1) 652,981 $ 2.4898 March 16, 2025 Public Warrants (2) 1,437,447 $ 115.00 July 16, 2026 Sponsor Warrants (2) 849,999 $ 115.00 July 16, 2026 May 2022 PIPE Warrants 405,405 $ 3.50 October 10, 2028 March 2023 PIPE Warrants 208,485 $ 30.00 March 27, 2028 March 2023 PIPE Warrants (modified) 729,698 $ 10.00 March 27, 2028 March 2023 Loan Warrants (3) 75,000 $ 5.895 March 17, 2028 April 2023 Registered Direct Warrants 435,625 $ 7.50 October 10, 2028 April 2023 Registered Direct Warrants (modified) 487,451 $ 3.50 October 10, 2028 May 2023 PIPE Warrants 581,394 $ 10.00 May 17, 2028 June 2023 Warrants (3) 50,000 $ 5.895 June 20, 2028 June 2023 Loan Warrants 300,000 $ 8.10 June 20, 2028 July 2023 Registered Direct Warrants 857,142 $ 3.50 January 31, 2029 January 2024 PIPE Warrants 535,274 $ 2.4898 January 16, 2029 January 2024 Bridge Loan - Tranche #1 Warrants 1,650,000 $ 2.4898 January 16, 2029 January 2024 Bridge Loan - Tranche #2 Warrants 1,350,000 $ 2.988 July 15, 2029 March 2024 RWI Forbearance Warrants 300,000 $ 5.895 June 20, 2028 10,905,901 (1) In connection with the execution of the January 2024 PIPE described above, the Company agreed to reprice 652,981 67.70 2.4898 (2) The number of Public Warrants and Sponsor Warrants outstanding was not adjusted for the reverse stock split. There are 14,374,478 8,499,999 115.00 (3) In connection with the execution of the Starr Forbearance Agreement on March 13, 2024, described above under Warrant Modification and further in Note 7, the Company agreed to reprice 75,000 7.10 50,000 8.10 5.895	Summary of the Warrants Number of Exercise Expiration Dragasac Warrant(1) 652,981 $ 67.70 March 16, 2025 Public Warrants(2) 1,437,447 $ 115.00 July 16, 2026 Sponsor Warrants(2) 849,999 $ 115.00 July 16, 2026 May 2022 PIPE Warrants 405,405 $ 3.50 October 10, 2028 March 2023 PIPE Warrants 208,485 $ 30.00 March 27, 2028 March 2023 PIPE Warrants (modified) 729,698 $ 10.00 March 27, 2028 March 2023 Loan Warrants 75,000 $ 7.10 March 17, 2028 April 2023 Registered Direct Warrants 435,625 $ 7.50 October 10, 2028 April 2023 Registered Direct Warrants (modified) 487,451 $ 3.50 October 10, 2028 May 2023 PIPE Warrants 581,394 $ 10.00 May 17, 2028 June 2023 Warrants 50,000 $ 8.10 June 20, 2028 June 2023 Loan Warrants 300,000 $ 8.10 June 20, 2028 July 2023 Registered Direct Warrants 857,142 $ 3.50 January 31, 2029 7,070,627 (1) The exercise price is the lesser of $ 67.70 80 (2) The number of Public Warrants and Sponsor Warrants outstanding was not adjusted for the reverse stock split. There are 14,374,478 8,499,999 115.00

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of Weighted Average Grant Fair Value of Stock Options using Black-Scholes Option-pricing Model	The following table presents, on a weighted average basis, the assumptions used in the Black-Scholes option-pricing model to determine the grant-date fair value of stock options granted during the nine months ended September 30, 2024 and 2023: Schedule of Weighted Average Grant Fair Value of Stock Options using Black-Scholes Option-pricing Model Nine Months Ended September 30, 2024 2023 Risk-free interest rate 4.5 % 4.1 % Expected term (in years) 5.5 5.6 Expected volatility 110.8 % 86.5 % Expected dividend yield 0 % 0 %	The following table presents, on a weighted average basis, the assumptions used in the Black-Scholes option-pricing model to determine the grant-date fair value of stock options granted during the years ended December 31, 2023 and 2022: Schedule of Weighted Average Grant Fair Value of Stock Options using Black-Scholes Option-pricing Model Year Ended 2023 2022 Risk-free interest rate 4.1 % 2.7 % Expected term (in years) 5.6 5.9 Expected volatility 86.5 % 77.1 % Expected dividend yield — % — %
Schedule of Stock Option Activity	The following table summarizes option activity with service conditions under the 2021 Plan and the 2017 Plan: Schedule of Stock Option Activity Options Weighted Weighted Aggregate Outstanding at January 1, 2024 2,820,187 $ 40.16 5.6 $ — Granted 879,664 3.76 Exercised — — Forfeited (289,802 ) 31.47 Outstanding at September 30, 2024* 3,410,049 $ 31.51 6.0 $ 115 Vested and expected to vest September 30, 2024 3,410,049 $ 31.51 6.0 $ 115 Exercisable at September 30, 2024 2,513,584 $ 38.00 4.9 $ 113 * Options outstanding at September 30, 2024 under the 2021 Plan and 2017 Plan were 1,979,953 1,475,096 45,000	The following table summarizes option activity with service conditions under the 2021 Plan and the 2017 Plan: Schedule of Stock Option Activity Options Weighted Weighted Aggregate Outstanding at December 31, 2022 2,514,452 $ 49.08 6.1 $ 7,851 Granted 741,634 5.35 Exercised (108,637 ) 2.80 Forfeited/Expired (327,262 ) 42.23 Outstanding at December 31, 2023 2,820,187 $ 40.16 5.6 $ — Vested and expected to vest December 31, 2023 2,820,187 $ 40.16 5.6 $ — Exercisable at December 31, 2023 2,025,287 $ 46.01 4.5 $ —
Schedule of Activity Related to RSU Stock-Based Payment Awards	The following table summarizes activity related to RSU stock-based payment awards under the 2021 Plan: Schedule of Activity Related to RSU Stock-Based Payment Awards Number of Shares Weighted Outstanding at January 1, 2024 823,332 $ 13.77 Granted — — Vested (395,996 ) 11.50 Forfeited (99,977 ) 13.24 Outstanding at September 30, 2024 327,359 $ 16.68	The following table summarizes activity related to RSU stock-based payment awards: Schedule of Activity Related to RSU Stock-Based Payment Awards Number of Shares Weighted Outstanding at December 31, 2022 227,013 $ 73.35 Granted 954,931 $ 6.29 Released (83,759 ) $ 65.05 Forfeited (274,853 ) $ 21.37 Outstanding at December 31, 2023 823,332 $ 13.77
Schedule of Stock-based Compensation Expense	The Company recorded stock-based compensation expense in the following expense categories of its condensed consolidated statements of operations and comprehensive loss: Schedule of Stock-based Compensation Expense 2024 2023 2024 2023 Three Months Ended Nine Months Ended 2024 2023 2024 2023 Cost of revenues $ 90 $ 166 $ 285 $ 462 Research and development 182 379 903 1,384 Selling, general and administrative 2,400 3,053 7,440 9,596 Stock-based compensation expense $ 2,672 $ 3,598 $ 8,628 $ 11,442	The Company recorded stock-based compensation expense in the following expense categories of its consolidated statements of operations: Schedule of Stock-based Compensation Expense 2023 2022 Year Ended December 31, 2023 2022 Cost of revenues $ 580 $ 410 Research and development 1,832 2,118 Selling, general and administrative 12,605 13,328 Stock-based compensation expense $ 15,017 $ 15,856

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregated Revenue by Product And Services	The following table provides information about disaggregated revenue by product and services: Schedule of Disaggregated Revenue by Product And Services 2024 2023 2024 2023 Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Product sales, net $ 3,393 $ 1,684 $ 26,199 $ 3,633 Services 1,292 1,427 3,857 4,062 License, royalty and other 4,611 675 6,032 2,964 Total net revenues $ 9,296 $ 3,786 $ 36,088 $ 10,659	The following table provides information about disaggregated revenue by product and services: Schedule of Disaggregated Revenue by Product And Services 2023 2022 Year Ended December 31, 2023 2022 Product sales and rentals $ 13,149 $ 3,749 Services 5,441 5,512 License, royalty and other 4,181 8,714 Net revenues $ 22,771 $ 17,975
Schedule of Changes in Deferred Revenue from Contract Liabilities	The following table provides changes in deferred revenue from contract liabilities: Schedule of Changes in Deferred Revenue from Contract Liabilities 2024 2023 Balance at January 1 $ 6,020 $ 4,492 Beginning Balance $ 6,020 $ 4,492 Deferral of revenue (1) 3,931 4,579 Recognition of unearned revenue (2) (3,619 ) (3,514 ) Balance at September 30 $ 6,332 $ 5,557 Ending Balance $ 6,332 $ 5,557 (1) Deferral of revenue includes $ 3,736 3,818 (2) Recognition of unearned revenue includes $ 2,271 2,274	The following table provides changes in deferred revenue from contract liabilities: Schedule of Changes in Deferred Revenue from Contract Liabilities 2023 2022 Balance at January 1 $ 4,492 $ 4,067 Deferral of revenue * 6,266 5,004 Recognition of unearned revenue (4,738 ) (4,579 ) Balance at December 31 $ 6,020 $ 4,492 * Deferral of revenue resulted from payments received in advance of performance under the biobanking services storage contracts that are recognized as revenue under the contract as performance is completed. Also includes up-front payment incurred in connection with signing of the Regeneron Services Agreement in August 2023 (see Note 15 below).

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Current and Deferred Tax Provision	A summary of the Company’s current and deferred tax provision is as follows: Schedule of Current and Deferred Tax Provision Year Ended December 31, 2023 2022 Current income tax expense: Federal $ - $ - State 10 13 Total current income tax expense 10 13 Deferred income tax expense (benefit): Federal 1 1 State (1 ) (1 ) Total deferred tax expense — — Total expense from income taxes $ 10 $ 13
Schedule of Reconciliation of the U.S federal statutory income tax	A reconciliation of the U.S. federal statutory income tax rate to the Company’s effective income tax rate is as follows: Schedule of Reconciliation of the U.S federal statutory income tax Year Ended December 31, 2023 2022 Federal statutory income tax rate 21.0 % 21.0 % State income taxes, net of federal benefits 1.4 % (38.9 )% Interest accretion expense 11.0 % (186.9 )% Change in valuation allowance (20.0 )% 269.1 % Mark to market warrant 0.5 % (58.5 )% Deferred true-up (2.4 )% 0.2 % Stock-based compensation (0.0 )% (8.2 )% Impairment (12.0 )% 5.3 % Other permanent items 0.5 % (3.1 )% Effective income tax rate (0.0 )% (0.0 )%
Schedule of Deferred tax assets and liabilities	Net deferred tax liabilities as of December 31, 2023 and 2022 consisted of the following: Schedule of Deferred tax assets and liabilities 2023 2022 Year Ended December 31, 2023 2022 Deferred tax assets: Net operating loss carryforwards $ 109,544 $ 102,723 Research and development tax credit carryforwards 5,674 5,674 Stock-based compensation expense 16,539 14,321 Startup costs 498 588 Intangible assets 3,442 3,905 Deferred revenue 1,441 1,135 Unicap 5 6 Imputed interest on contingent payments 110 5,654 Legal fee capitalization and amortization 1,171 1,342 Capitalized research and development 26,613 19,318 Other 4,751 3,121 Total deferred tax assets 169,788 157,787 Deferred tax liabilities: In-process research and development — (27,271 ) Total deferred tax liabilities — (27,271 ) Valuation allowance (169,797 ) (130,525 ) Net deferred tax liabilities $ (9 ) $ (9 )
Schedule of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows: Schedule of Unrecognized Tax Benefits Unrecognized Balance at December 31, 2021 $ 1,270 Decrease related to current year tax provisions (242 ) Balance at December 31, 2022 $ 1,028 Decrease related to current year tax provisions — Balance at December 31, 2023 $ 1,028

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Segment Reporting [Abstract]
Schedule of Financial Information by Segment	Financial information by segment for the three months ended September 30, 2024 and 2023 is as follows: Schedule of Financial Information by Segment Cell BioBanking Degenerative Other Total Three Months Ended September 30, 2024 Cell BioBanking Degenerative Other Total Net revenues $ - $ 1,292 $ 8,004 $ - $ 9,296 Cost of revenues (excluding amortization of acquired intangible assets) - 238 3,645 - 3,883 Direct expenses 3,496 353 4,187 8,529 16,565 Segment contribution $ (3,496 ) $ 701 $ 172 $ (8,529 ) $ (11,152 ) Indirect expenses 375 (a) 375 Loss from operations $ (11,527 ) (a) Components of other Amortization 375 Total other $ 375 Cell BioBanking Degenerative Other Total Three Months Ended September 30, 2023 Cell BioBanking Degenerative Other Total Net revenues $ - $ 1,427 $ 2,359 $ - $ 3,786 Cost of revenues (excluding amortization of acquired intangible assets) - 398 3,204 - 3,602 Direct expenses 4,887 350 1,901 9,074 16,212 Segment contribution $ (4,887 ) $ 679 $ (2,746 ) $ (9,074 ) $ (16,028 ) Indirect expenses 83,228 (b) 83,228 Loss from operations $ (99,256 ) (b) Components of other Change in fair value of contingent stock consideration (39 ) Goodwill impairment 82,714 Amortization 553 Total other $ 83,228 Financial information by segment for the nine months ended September 30, 2024 and 2023 is as follows: Cell BioBanking Degenerative Other Total Nine Months Ended September 30, 2024 Cell BioBanking Degenerative Other Total Net revenues $ - $ 3,857 $ 32,231 $ - $ 36,088 Cost of revenues (excluding amortization of acquired intangible assets) - 952 6,694 - 7,646 Direct expenses 12,383 1,216 14,385 28,159 56,143 Segment contribution $ (12,383 ) $ 1,689 $ 11,152 $ (28,159 ) $ (27,701 ) Indirect expenses 1,377 (a) 1,377 Loss from operations $ (29,078 ) (a) Components of other Amortization 1,377 Total other $ 1,377 Cell BioBanking Degenerative Other ``Total Nine Months Ended September 30, 2023 Cell BioBanking Degenerative Other Total Net revenues $ - $ 4,062 $ 6,597 $ - $ 10,659 Cost of revenues (excluding amortization of acquired intangible assets) - 1,355 5,052 - 6,407 Direct expenses 53,505 780 6,799 31,481 92,565 Segment contribution $ (53,505 ) $ 1,927 $ (5,254 ) $ (31,481 ) $ (88,313 ) Indirect expenses 117,289 (b) 117,289 Loss from operations $ (205,602 ) (b) Components of other Change in fair value of contingent consideration liability (104,339 ) Change in fair value of contingent stock consideration (159 ) Goodwill impairment 112,347 IPR&D impairment 107,800 Amortization 1,640 Total other $ 117,289	Financial information by segment is as follows: Schedule of Financial Information by Segment Cell BioBanking Degenerative Disease Other Total Year Ended December 31, 2023 Cell BioBanking Degenerative Disease Other Total Net revenues $ — $ 5,441 $ 17,330 $ — $ 22,771 Gross profit — 3,791 2,964 — 6,755 Direct expenses 28,694 1,752 9,720 40,876 81,041 Segment contribution (28,694 ) 2,039 (6,756 ) (40,876 ) (74,286 ) Indirect expenses 118,001 (a) 118,001 Loss from operations $ (192,287 ) (a) Components of other Change in fair value of contingent consideration liability (104,339 ) Goodwill impairment 112,347 IPR&D impairment 107,800 Amortization 2,193 Total other $ 118,001 Cell BioBanking Degenerative Other Total Year Ended December 31, 2022 Cell BioBanking Degenerative Other Total Net revenues $ — $ 5,512 $ 12,463 $ — $ 17,975 Gross profit — 1,976 (3,666 ) — (1,690 ) Direct expenses 75,379 1,699 10,859 56,261 144,198 Segment contribution (75,379 ) 277 (14,525 ) (56,261 ) (145,888 ) Indirect expenses (120,288 ) (b) (120,288 ) Loss from operations $ (25,600 ) (b) Components of other Change in fair value of contingent consideration liability (126,277 ) Change in fair value of contingent stock consideration 186 Goodwill impairment 3,610 Amortization 2,193 Total other $ (120,288 )

Nature of Business (Details Nar

Nature of Business (Details Narrative) $ / shares in Units, $ in Thousands		3 Months Ended		9 Months Ended		12 Months Ended
	Feb. 22, 2024 $ / shares	Sep. 30, 2024 USD ($) $ / shares	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) $ / shares	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) ft² $ / shares	Dec. 31, 2022 USD ($) $ / shares	Nov. 25, 2024 $ / shares	Jul. 29, 2024 USD ($)
Date of incorporation				Aug. 24, 2018		Aug. 24, 2018
Common stock, par value | $ / shares		$ 0.0001		$ 0.0001		$ 0.0001	$ 0.0001
Area of building | ft²						147,215
Net operating loss		$ 11,527	$ 99,256	$ 29,078	$ 205,602	$ 192,287	$ 25,600
Net cash used in operating activities				7,995	$ 34,344	38,685	137,876
Accumulated deficit		886,390		886,390		841,791	$ 645,496
Debt outstanding		42,610		42,610		$ 39,240			$ 42,700
Debt outstanding		$ 46,050		$ 46,050
Forecast [Member]
Unrestricted cash and cash equivalent									$ 593
Subsequent Event [Member]
Common stock, par value | $ / shares								$ 0.0001
Common Class A [Member]
Common stock, par value | $ / shares	$ 0.0001	$ 0.0001		$ 0.0001		$ 0.0001	$ 0.0001
Reverse stock split ratio	1-for-10
Common Class A [Member] | Subsequent Event [Member]
Common stock, par value | $ / shares	$ 0.0001
Reverse stock split ratio	1-for-10

Schedule of Property and Equipm

Schedule of Property and Equipment Estimated Useful Life (Details)	Dec. 31, 2023
Building [Member]
Property, Plant and Equipment [Line Items]
Property and equipment expected useful lives	26 years
Office Equipment And Furniture [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment expected useful lives	5 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment expected useful lives	7 years
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment expected useful lives	5 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment expected useful lives	3 years
Software Development [Member]
Property, Plant and Equipment [Line Items]
Property and equipment expected useful lives	3 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	Useful Life, Shorter of Lease Term or Asset Utility [Member]

Schedule of Basic and Diluted N

Schedule of Basic and Diluted Net Income Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Net (loss) income	$ (16,098)	$ (93,876)	$ (44,599)	$ (205,842)	$ (196,295)	$ 14,192
Weighted average shares outstanding, basic	21,976,339	18,831,713	21,756,498	17,353,605	17,813,044	13,990,703
Weighted average dilutive stock options						958,602
Weighted average restricted stock units						33,697
Weighted average shares outstanding, diluted	21,976,339	18,831,713	21,756,498	17,353,605	17,813,044	14,983,002
Net (loss) income, basic	$ (0.73)	$ (4.98)	$ (2.05)	$ (11.86)	$ (11.02)	$ 1.01
Net (loss) income, diluted	$ (0.73)	$ (4.98)	$ (2.05)	$ (11.86)	$ (11.02)	$ 0.95

Schedule of Potentially Dilutiv

Schedule of Potentially Dilutive Securities (Details) - shares	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	15,929,600	13,740,797	11,263,827	5,342,746
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	3,455,049	2,961,438	2,820,187	1,239,219
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	327,359	878,555	823,332	128,590
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	10,905,901	7,070,627	7,070,627	3,345,836
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	1,241,291	2,830,177	549,681	629,101

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) Integer Segment	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) Integer	Dec. 31, 2022 USD ($)
Product Information [Line Items]
Restricted cash	$ 10,163,000		$ 10,163,000		$ 9,936,000	$ 14,836,000
Indefinite-lived IPR&D				$ 107,800,000	$ 107,800,000
Operating segments			3		3
Accounts receivable	$ 6,059,000		$ 6,059,000		$ 5,837,000	1,789,000
Marketing and advertising expenses					44,000	163,000
Grant monies					0	0
Instrument-specific credit risk income				2,541,000	146,000	20,000
Accumulated other comprehensive income				155,000	$ 155,000	11,000
Tax authority percentage					50%
Business segments | Integer			3		3
Instrument-specific credit risk income					$ 2,000
Income (loss) from allocated to warrants			$ 0	$ 0
Change In Accounting Principle Accounting Standards Update Adopted	true		true
Accounting Standards Update [Extensible Enumeration]			Accounting Standards Update [Extensible Enumeration]
Change In Accounting Principle Accounting Standards Update Adoption Date	Jan. 01, 2023		Jan. 01, 2023
Change In Accounting Principle Accounting Standards Update Immaterial Effect	true		true
One Customer [Member]
Product Information [Line Items]
Accounts receivable					$ 2,349,000	$ 1,762,000
One Customer [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage					23%
One Customer [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage					14%
Customer A [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage					18%	38%
Customer A [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage						11%
Customer Two [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage			33%		63%	33%
Customer Two [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage					13%	37%
Customer One [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage		15%	15%	21%
Minimum [Member]
Product Information [Line Items]
Contracted storage periods					18 years
Pay over time for a period					1 month
Minimum [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage	10%
Minimum [Member] | Customer Two [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage			10%		10%
Maximum [Member]
Product Information [Line Items]
Contracted storage periods					25 years
Pay over time for a period					24 months
Biovance 3L [Member]
Product Information [Line Items]
Accounts receivable					$ 3,270,000	$ 0
Cell Therapy [Member]
Product Information [Line Items]
Goodwill impairment					$ 112,347,000
Degenerative Disease [Member]
Product Information [Line Items]
Goodwill impairment						$ 3,610,000

Schedule of Financial Assets an

Schedule of Financial Assets and Liabilities Measures at Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Assets:
Cash equivalents – money market funds			$ 12,174
Convertible note receivable		2,072	2,514
Total fair value assets		2,072	14,688
Liabilities:
Acquisition-related contingent consideration obligations	1,606	1,606	105,945
Contingent stock consideration	27	27	186
Short-term debt - Yorkville	3,695	17,223	37,603
Warrant liability - July 2023 Registered Direct Warrants	1,748	1,529
Warrant liability - April 2023 Registered Direct Warrants	1,670	1,487
Warrant liability - May 2022 PIPE Warrants	809	708	1,402
Warrant liability - Sponsor Warrants	32	60	1,190
Warrant liability - Public Warrants	144	575	1,006
Total fair value liabilities	9,731	23,215	147,332
Fair Value, Inputs, Level 1 [Member]
Assets:
Cash equivalents – money market funds			12,174
Convertible note receivable
Total fair value assets			12,174
Liabilities:
Acquisition-related contingent consideration obligations
Contingent stock consideration
Short-term debt - Yorkville
Warrant liability - July 2023 Registered Direct Warrants
Warrant liability - April 2023 Registered Direct Warrants
Warrant liability - May 2022 PIPE Warrants
Warrant liability - Sponsor Warrants
Warrant liability - Public Warrants	144	575	1,006
Total fair value liabilities	144	575	1,006
Fair Value, Inputs, Level 2 [Member]
Assets:
Cash equivalents – money market funds
Convertible note receivable
Total fair value assets
Liabilities:
Acquisition-related contingent consideration obligations
Contingent stock consideration
Short-term debt - Yorkville
Warrant liability - July 2023 Registered Direct Warrants
Warrant liability - April 2023 Registered Direct Warrants
Warrant liability - May 2022 PIPE Warrants
Warrant liability - Sponsor Warrants
Warrant liability - Public Warrants
Total fair value liabilities
Fair Value, Inputs, Level 3 [Member]
Assets:
Cash equivalents – money market funds
Convertible note receivable		2,072	2,514
Total fair value assets		2,072	2,514
Liabilities:
Acquisition-related contingent consideration obligations	1,606	1,606	105,945
Contingent stock consideration	27	27	186
Short-term debt - Yorkville	3,695	17,223	37,603
Warrant liability - July 2023 Registered Direct Warrants	1,748	1,529
Warrant liability - April 2023 Registered Direct Warrants	1,670	1,487
Warrant liability - May 2022 PIPE Warrants	809	708	1,402
Warrant liability - Sponsor Warrants	32	60	1,190
Warrant liability - Public Warrants
Total fair value liabilities	$ 9,587	$ 22,640	$ 146,326

Schedule of Reconciliation of C

Schedule of Reconciliation of Contingent Consideration Obligations (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Beginning balance	$ 1,606	$ 105,945	$ 232,222
Net transfers into (out of) Level 3
Purchases, settlements and other net
Fair value adjustments		(104,339)	(126,277)
Ending balance	$ 1,606	$ 1,606	$ 105,945

Schedule of Roll-forward of the

Schedule of Roll-forward of the Aggregate Fair Values of Company’s Warrant Liabilities (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Fair value, Beginning Balance	$ 3,784	$ 3,598	$ 25,962
May 2022 PIPE warrant issuance			19,745
April 2023 Registered Direct warrant issuance		4,280
July 2023 Registered Direct warrant issuance		2,645
Gain recognized in earnings from change in fair value	1,587	(6,164)	(42,109)
Fair Value, Ending Balance	4,259	3,784	3,598
Fair value, Beginning Balance	$ 4,359	3,598
Fair Value, Ending Balance		$ 4,359	$ 3,598

Schedule of Fair Value of Liabi

Schedule of Fair Value of Liability Warrants (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Class of Warrant or Right [Line Items]
Total	$ 4,359	$ 3,598
Public Warrants [Member]
Class of Warrant or Right [Line Items]
Total	575	1,006
Sponsors Warrants [Member]
Class of Warrant or Right [Line Items]
Total	60	1,190
Two Thousand Twenty Three Registered Direct Warrants [Member]
Class of Warrant or Right [Line Items]
Total	3,016
May Two Thousand Twenty Two Private Investment In Public Equity Warrants [Member]
Class of Warrant or Right [Line Items]
Total	$ 708	$ 1,402

Schedule of Sponsor Warrants (D

Schedule of Sponsor Warrants (Details)	Sep. 30, 2024 $ / shares	Mar. 13, 2024 $ / shares	Dec. 31, 2023 $ / shares	Apr. 10, 2023 $ / shares	Dec. 31, 2022 $ / shares
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Exercise price		$ 8.10		$ 7.50
Sponsors Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Common share price	$ 2.97		$ 2.47		$ 12.90
Exercise price	$ 115		$ 115		$ 115
Term (years)	1 year 9 months 18 days		2 years 6 months		3 years 6 months
Sponsors Warrants [Member] | Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant and right outstanding measurement input	0		0		0
Sponsors Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant and right outstanding measurement input	3.66		4.12		4.16
Sponsors Warrants [Member] | Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant and right outstanding measurement input	105.9		100.7		75

Schedule of May 2022 PIPE Warra

Schedule of May 2022 PIPE Warrants and 2023 Registered Direct Warrants (Details)	Sep. 30, 2024 $ / shares	Mar. 13, 2024 $ / shares	Dec. 31, 2023 $ / shares	Jul. 31, 2023 $ / shares	Apr. 10, 2023 $ / shares	Dec. 31, 2022 $ / shares
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Exercise price		$ 8.10			$ 7.50
Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Exercise price				$ 3.50
Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Exercise price				$ 7.50
May Two Thousand Twenty Two Private Investment in Public Equity Warrants And April Two Thousand Twenty Three Registered Direct Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Common share price	$ 2.97		$ 2.47			$ 12.90
Exercise price						$ 82.5
Term (years)						4 years 4 months 24 days
May Two Thousand Twenty Two Private Investment in Public Equity Warrants And April Two Thousand Twenty Three Registered Direct Warrant [Member] | Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant and right outstanding measurement input	0		0			0
May Two Thousand Twenty Two Private Investment in Public Equity Warrants And April Two Thousand Twenty Three Registered Direct Warrant [Member] | Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant and right outstanding measurement input			4.60			3.99
May Two Thousand Twenty Two Private Investment in Public Equity Warrants And April Two Thousand Twenty Three Registered Direct Warrant [Member] | Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant and right outstanding measurement input			97			81.2
May Two Thousand Twenty Two Private Investment in Public Equity Warrants And April Two Thousand Twenty Three Registered Direct Warrant [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Exercise price	$ 3.50		$ 3.50
Term (years)			5 years 10 days
May Two Thousand Twenty Two Private Investment in Public Equity Warrants And April Two Thousand Twenty Three Registered Direct Warrant [Member] | Minimum [Member] | Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant and right outstanding measurement input	97.1		100.1
May Two Thousand Twenty Two Private Investment in Public Equity Warrants And April Two Thousand Twenty Three Registered Direct Warrant [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Exercise price	$ 7.50		$ 7.50
Term (years)			5 years 4 months 2 days
May Two Thousand Twenty Two Private Investment in Public Equity Warrants And April Two Thousand Twenty Three Registered Direct Warrant [Member] | Maximum [Member] | Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant and right outstanding measurement input	98.1		100.7
May Two Thousand Twenty Two Private Investmentin Public Equity Warrants And April Two Thousand Twenty Three Registered Direct Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant and right outstanding measurement input	3.58		3.84
May Two Thousand Twenty Two Private Investmentin Public Equity Warrants And April Two Thousand Twenty Three Registered Direct Warrants [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Term (years)	4 years 10 days		4 years 9 months 10 days
May Two Thousand Twenty Two Private Investmentin Public Equity Warrants And April Two Thousand Twenty Three Registered Direct Warrants [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Term (years)	4 years 4 months 2 days		5 years 1 month 2 days

Schedule of Convertible Note Va

Schedule of Convertible Note Valuation Model (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Face value	$ 4,000	$ 4,000
Stock price	$ 0.23
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Risk-free interest rate	5.47%	4.73%
Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Coupon rate	12%	12%
Term (years)	6 months 3 days	1 year 3 days
Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Coupon rate	17%	17%
Stock price	$ 0.2	$ 0.2
Term (years)	2 years 5 months 12 days	3 years 5 months 12 days

Schedule of Reconciliation of t

Schedule of Reconciliation of the Contingent Stock Consideration Obligation Measured on a Recurring Basis (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Business Acquisition, Contingent Consideration [Line Items]
Net transfers into (out of) Level 3
Purchases, settlements and other net
Fair value adjustments		$ (159)	(159)	186
Contingent Stock Consideration [Member]
Business Acquisition, Contingent Consideration [Line Items]
Beginning balance	27	$ 186	186
Net transfers into (out of) Level 3
Purchases, settlements and other net
Fair value adjustments			(159)
Ending balance	$ 27		$ 27	$ 186

Schedule of Reconciliation of Y

Schedule of Reconciliation of Yorkville Debt Measured on a Measured Basis (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Line of Credit Facility [Line Items]
Balance	$ 17,223	$ 37,603
Principal repayments	(2,072)
Balance		17,223
Yorkville [Member]
Line of Credit Facility [Line Items]
Balance	17,223	37,603
Conversion of debt into common shares		(4,599)
Principal repayments	(17,374)	(16,811)
Issuance of convertible promissory note	3,150
Fair value adjustment through earnings	694	354
Fair value adjustment through accumulated other comprehensive income	2	(146)
Fair value adjustment through interest accrual		822
Balance	$ 3,695	$ 17,223

Schedule of Yorkville Short-ter

Schedule of Yorkville Short-term Debt Valuation Model (Details)		9 Months Ended	12 Months Ended
	Mar. 13, 2024 $ / shares	Sep. 30, 2024 $ / shares	Dec. 31, 2022 $ / shares
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Common share price	$ 5.79	$ 2.97	$ 12.90
Credit spread	8.50	8	13.71
Volatility	0%	0%	0%
Term (years)	1 year	5 months 12 days	8 months 15 days
Discount yield			18.46%
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Volatility	4.90%	4.30%	4.75%
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Volatility	50%	50%	45%

Fair Value of Financial Asset_3

Fair Value of Financial Assets and Liabilities (Details Narrative) - USD ($)			12 Months Ended
	Jun. 03, 2024	May 10, 2024	Dec. 31, 2023	Dec. 31, 2022	Sep. 30, 2024	Jul. 31, 2023	Apr. 10, 2023	Dec. 31, 2021
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value, assets, level 1 to level 2 transfers, amount			$ 0	$ 0
Fair value, assets, level 2 to level 1 transfers, amount			0	0
Fair value, assets, transfers into level 3, amount			0	0
Fair value, assets, transfers out of level 3, amount			0	0
Fair value of the warrant liabilities			4,359,000
Fair value of the warrant liabilities			$ 3,784,000	$ 3,598,000	$ 4,259,000	$ 2,645,000	$ 4,280,000	$ 25,962,000
Sanuwave Forbearance Agreement [Member] | Minimum [Member] | Letter Agreement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Forbearance extend period		Feb. 28, 2024
Increased total note payments		$ 2,175,000
Initial note payment		$ 100,000
Second note payment	$ 2,075,000
Sanuwave Forbearance Agreement [Member] | Minimum [Member] | Subsequent Event [Member] | Letter Agreement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Forbearance extend period		Feb. 28, 2024
Increased total note payments		$ 2,175,000
Initial note payment		100,000
Second note payment		$ 2,075,000
Sanuwave Forbearance Agreement [Member] | Maximum [Member] | Letter Agreement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Forbearance extend period		Jun. 03, 2024
Sanuwave Forbearance Agreement [Member] | Maximum [Member] | Subsequent Event [Member] | Letter Agreement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Forbearance extend period		Jun. 03, 2024

Schedule of Major Classes of In

Schedule of Major Classes of Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Raw materials	$ 42	$ 3,081	$ 7,719
Work in progress	10,284	10,696	12,381
Finished goods	8,720	10,922	9,256
Inventory, gross	19,046	24,699	29,356
Less: inventory reserves	(2,239)	(2,289)	(1,099)	$ (48)
Inventory, net	16,807	22,410	28,257
Inventory	3,963	5,753	5,308
Inventory, net of current portion	$ 12,844	$ 16,657	$ 22,949

Schedule of Inventory Reserves

Schedule of Inventory Reserves (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Beginning balance	$ 1,099	$ 48
Additions for obsolete inventory	7,627	1,051
Write-offs	(6,437)
Ending balance	$ 2,289	$ 1,099

Inventory (Details Narrative)

Inventory (Details Narrative) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Inventory [Line Items]
Inventory impairment charge	$ 5,384	$ 0
Due To Lower Of Cost Or Market Adjustments For Work In Progress Goods [Member]
Inventory [Line Items]
Inventory impairment charge	2,129
Due To Lower Of Cost Or Market Adjustments For Finished Goods [Member]
Inventory [Line Items]
Inventory impairment charge	$ 3,255

Schedule of Prepaid Expenses an

Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Prepaid Expenses And Other Current Assets
Prepaid clinical expenses		$ 688	$ 5,836
Prepaid insurance expense		678	377
Other		329	1,049
Prepaid expenses and other current assets	$ 1,636	$ 1,695	$ 7,262

Schedule of Property and Equi_2

Schedule of Property and Equipment, Net (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property and equipment	$ 95,155	$ 95,106	$ 95,986
Less: Accumulated depreciation and amortization	(31,947)	(27,278)	(20,331)
Property and equipment, net	63,208	67,828	75,655
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	73,211	73,211	70,113
Laboratory And Production Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	14,093	14,093	14,433
Machinery Equipment And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	7,781	7,781	7,780
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 70	$ 21	$ 3,660

Property and Equipment, Net (De

Property and Equipment, Net (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense					$ 7,131	$ 7,243
Depreciation and amortization expense	$ 1,519	$ 1,790	$ 4,669	$ 5,388

Schedule Of Carrying Values Of

Schedule Of Carrying Values Of Goodwill Assigned To Operating Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Indefinite-Lived Intangible Assets [Line Items]
Balance at beginning of year	$ 119,694	$ 123,304
Goodwill impairment	(112,347)	(3,610)
Balance at beginning of year	7,347	119,694
Cell Therapy [Member]
Indefinite-Lived Intangible Assets [Line Items]
Balance at beginning of year	112,347	112,347
Goodwill impairment	(112,347)
Balance at beginning of year		112,347
Degenerative Disease [Member]
Indefinite-Lived Intangible Assets [Line Items]
Balance at beginning of year		3,610
Goodwill impairment		(3,610)
Balance at beginning of year
Biobanking [Member]
Indefinite-Lived Intangible Assets [Line Items]
Balance at beginning of year	7,347	7,347
Goodwill impairment
Balance at beginning of year	$ 7,347	$ 7,347

Schedule of Intangible Assets,

Schedule of Intangible Assets, Net (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Amortizable intangible assets	$ 23,993	$ 23,993	$ 23,993
Less: Accumulated amortization	(15,069)	(13,692)	(11,499)
Amortizable intangible assets, net	8,924	10,301	12,494
Acquired IPR&D product rights	$ 700	$ 700	$ 108,500
Estimated useful lives	indefinite	indefinite	indefinite
Intangible assets, net	$ 9,624	$ 11,001	$ 120,994
Developed Technology Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Amortizable intangible assets	16,810	16,810	16,810
Less: Accumulated amortization	$ (8,600)	$ (7,722)	$ (6,549)
Developed Technology Rights [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	11 years	11 years	11 years
Developed Technology Rights [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	16 years	16 years	16 years
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Amortizable intangible assets	$ 2,413	$ 2,413	$ 2,413
Estimated useful lives	10 years	10 years	10 years
Less: Accumulated amortization	$ (1,898)	$ (1,700)	$ (1,435)
Trademarks and Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Amortizable intangible assets	570	570	570
Less: Accumulated amortization	$ (371)	$ (330)	$ (275)
Trademarks and Trade Names [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	10 years	10 years	10 years
Trademarks and Trade Names [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	13 years	13 years	13 years
Reacquired Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Amortizable intangible assets	$ 4,200	$ 4,200	$ 4,200
Estimated useful lives	6 years	6 years	6 years
Less: Accumulated amortization	$ (4,200)	$ (3,940)	$ (3,240)

Schedule of Aggregate Amortizat

Schedule of Aggregate Amortization Expense Related to Intangible Assets (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 1,753
2025	1,493
2026	1,356
2027	1,258
2028	$ 1,208

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets, Net (Details Narrative)	3 Months Ended					9 Months Ended		12 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) Integer	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Indefinite-Lived Intangible Assets [Line Items]
Number of reporting units | Integer								3
Goodwill, impairment loss		$ 82,714,000	$ 0	$ 29,633,000	$ 3,610,000		$ 112,347,000	$ 112,347,000	$ 3,610,000
Amortization of acquired intangible assets	375,000	553,000				1,377,000	1,640,000	2,193,000	2,193,000
Goodwill	7,347,000				$ 119,694,000	7,347,000		7,347,000	119,694,000	$ 123,304,000
Impairment of intangible assets	$ 0					$ 0
Other [Member]
Indefinite-Lived Intangible Assets [Line Items]
Goodwill, impairment loss		82,714,000					112,347,000	$ 112,347,000	$ 3,610,000
Cell Therapy Clinical Trial Update [Member] | In Process Research and Development [Member]
Indefinite-Lived Intangible Assets [Line Items]
Impairment of intangible assets		$ 107,800,000					$ 107,800,000

Schedule of Accrued Expenses an

Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued clinical trial expense	$ 189	$ 2,659
Accrued professional fees	573	880
Accrued wages, bonuses, commissions and vacation	3,011	2,576
Accruals for construction in progress	214	322
Accrued compliance fee	1,145
Other	2,448	2,632
Total accrued expenses	$ 7,580	$ 9,069

Debt (Details Narrative)

Debt (Details Narrative) - USD ($)																			3 Months Ended	9 Months Ended		12 Months Ended
	Nov. 25, 2024	Mar. 13, 2024	Feb. 12, 2024	Jan. 12, 2024	Oct. 12, 2023	Sep. 18, 2023	Aug. 21, 2023	Jul. 31, 2023	Jun. 21, 2023	May 16, 2023	May 14, 2023	Apr. 14, 2023	Apr. 11, 2023	Apr. 10, 2023	Mar. 24, 2023	Mar. 17, 2023	Feb. 21, 2023	Sep. 15, 2022	Dec. 31, 2022	Sep. 30, 2024	Sep. 30, 2023	Oct. 13, 2024	Dec. 31, 2023	Dec. 31, 2022	Sep. 13, 2024	Aug. 05, 2024	Jul. 15, 2024	May 01, 2024	Apr. 15, 2024	Jan. 16, 2024	Oct. 31, 2023	Oct. 05, 2023	Aug. 02, 2023	Jun. 30, 2023	Mar. 20, 2023
Line of Credit Facility [Line Items]
Instrument-specific credit risk income																					$ 2,541,000		$ 146,000	$ 20,000
Short-term debt, unpaid principal balance																			$ 37,000,000				16,623,000	37,000,000
Debt instrument payment								$ 2,740,000						$ 5,505,000
Repayments of short-term debt																							$ 16,811,000
Issue of common stock																			14,892,129	21,984,614			19,378,192	14,892,129
Gross proceeds																							$ 2,000,000
Short-term debt																			$ 37,603,000				17,223,000	37,603,000
Other short term debt due to related party																							1,419,000
Other short-term debt																							2,108,000
Warrants to purchase Class A common stock								892,856
Purchase price of per share								$ 3.50																											$ 8.34
Exercise per share price (in Dollars per share)		$ 8.10												$ 7.50
Cash and cash equivalents																			13,966,000	$ 133,000			227,000	13,966,000
Discount on warrant amount										$ 2,151,000
Short-term debt - related parties																							$ 18,490,000
Daily interest accruing rate				18%
Maximum [Member]
Line of Credit Facility [Line Items]
Purchase price of per share																																			$ 83.43
Exercise per share price (in Dollars per share)								$ 7.50
Initial And Second Tranche [Member]
Line of Credit Facility [Line Items]
Percentage of partial liquidating damages on purchase price				1%
Daily interest accruing rate				18%
Initial And Second Tranche [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Percentage of partial liquidating damages on subscription amount				6%
Common Class A [Member]
Line of Credit Facility [Line Items]
Issue of common stock																				21,984,614			19,378,192
Warrants to purchase Class A common stock								857,142						923,076						10,905,901			7,070,627
Purchase price of per share								$ 3.50						$ 6.50
Chairman And Chief Executive Officer [Member]
Line of Credit Facility [Line Items]
Principal amont					$ 285,000
Short-term debt																							$ 2,108,000
Loan Agreement [Member] | Chairman And Chief Executive Officer [Member]
Line of Credit Facility [Line Items]
Maturity date							Aug. 21, 2024
Principal amont							$ 3,000,000
Debt instrument contribution amount							$ 1,000,000
Default rate							15%
Gross proceeds							$ 4,500,000
Ceo Promissory Note [Member] | Chairman And Chief Executive Officer [Member]
Line of Credit Facility [Line Items]
Pre-paid advance maturity period					12 months
Principal amont					$ 285,000
Interest rate		15%			15%																	15%
Short-term debt																				$ 3,793,000			3,527,000
Other short term debt due to related party																							1,419,000
Other short-term debt																							2,108,000
Bridge Loan [Member]
Line of Credit Facility [Line Items]
Short-term debt				$ 3,908,000						$ 12,967,000
Cash and cash equivalents																				3,000			3,000,000
Fall in cash and cash equivalents				3,000,000																3,000			3,000,000
Discount on warrant amount				$ 2,151,000
Short-term debt - related parties																				29,482,000			12,967,000
Bridge Loan [Member] | Common Class A [Member] | Tranche One Warrant [Member]
Line of Credit Facility [Line Items]
Warrants to purchase Class A common stock				1,650,000
Term (years)				5 years
Exercise per share price (in Dollars per share)																											$ 2.988			$ 2.4898
Bridge Loan [Member] | Warrant [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Variable interest rate		13.50%
Percentage of changes in cash flow		10%
Bridge Loan [Member] | Warrant [Member] | Common Class A [Member]
Line of Credit Facility [Line Items]
Warrants to purchase Class A common stock				1,350,000
Bridge Loan [Member] | Initial Loan [Member]
Line of Credit Facility [Line Items]
Maturity date										Jun. 14, 2023
Principal amont										$ 6,000,000
Interest rate										12.50%
Discount									$ 678,000	$ 120,000
Interest rate										15.50%
Bridge Loan [Member] | Additional Loan [Member]
Line of Credit Facility [Line Items]
Maturity date				Jul. 16, 2025					Mar. 17, 2025
Principal amont				$ 15,000,000					$ 6,000,000
Interest rate				12.50%					12.50%
Original issue discount				$ 3,750,000
Warrants to purchase Class A common stock									300,000
Purchase price of per share									$ 1.25
Share issued purchase price									$ 375
Term (years)				5 years					5 years
Exercise per share price (in Dollars per share)									$ 8.10
Discount									$ 678,000
Interest rate									15.50%
Subsequent Event [Member]
Line of Credit Facility [Line Items]
Annual interest rate	8%
Line of credit increase in interest rate during period in event of default	10%
Term (years)	5 years
Exercise per share price (in Dollars per share)	$ 2.85
Subsequent Event [Member] | Bridge Loan [Member]
Line of Credit Facility [Line Items]
Fall in cash and cash equivalents				$ 3,000,000
Subsequent Event [Member] | Bridge Loan [Member] | Common Class A [Member] | Tranche One Warrant [Member]
Line of Credit Facility [Line Items]
Warrants to purchase Class A common stock				1,650,000
Term (years)				5 years
Exercise per share price (in Dollars per share)																														$ 2.4898
Subsequent Event [Member] | Bridge Loan [Member] | Warrant [Member] | Common Class A [Member]
Line of Credit Facility [Line Items]
Warrants to purchase Class A common stock				1,350,000
Subsequent Event [Member] | Bridge Loan [Member] | Additional Loan [Member]
Line of Credit Facility [Line Items]
Maturity date				Jul. 16, 2025
Principal amont				$ 15,000,000
Interest rate				12.50%
Original issue discount				$ 3,750,000
Term (years)				5 years
Forbearance Agreement [Member] | Bridge Loan [Member]
Line of Credit Facility [Line Items]
Warrants to purchase Class A common stock		300,000
Variable interest rate		100%
Forbearance Agreement [Member] | Bridge Loan [Member] | Warrant [Member]
Line of Credit Facility [Line Items]
Exercise per share price (in Dollars per share)		$ 5.895
Forbearance Agreement [Member] | Bridge Loan [Member] | Warrant [Member]
Line of Credit Facility [Line Items]
Short-term debt																										$ 13,700,000
Variable interest rate		12.50%
Debt instrument default interest rate																										16.50%
Debt instrument, unamortized discount		$ 1,162,000
Forbearance Agreement [Member] | Subsequent Event [Member] | Bridge Loan [Member]
Line of Credit Facility [Line Items]
Warrants to purchase Class A common stock		300,000
Exercise per share price (in Dollars per share)		$ 5.895
Variable interest rate		100%
Warrant expiration date		Jun. 20, 2028
Yorkville [Member]
Line of Credit Facility [Line Items]
Debt instrument payment									$ 18,724,000
Short-term debt																			37,603,000	$ 3,695,000			17,223,000	37,603,000
Yorkville [Member] | Pre Paid Advance Agreement [Member]
Line of Credit Facility [Line Items]
Maximum advance amount																		$ 40,000,000
Pre-paid advance period																		18 months
Line of credit aggregate limitation amount																		$ 150,000,000
Pre-paid advance issued discount percentage																		2%
Annual interest rate			15%	15%														6%
Line of credit increase in interest rate during period in event of default																		15%
Issuance of common stock minimum option price per share																		$ 7.50
Maximum percentage of common stock issued																		19.90%
Percentage of beneficial ownership limitation																		4.99%
Minimum number of shares of common stock purchase																		6,000
Minimum required daily volume weighted average price																		$ 7.50
Required monthly payment if daily volume weighted average price is below $0.75 for any five of seven trading days																		$ 6,000,000
Redemption premium percentage if volume weighted average price is less than $0.75																		5%
Redemption premium percentage if volume weighted average price more than $0.75																		10%
Proceeds from pre-paid advance gross																		$ 40,000,000
Proceeds from pre-paid advance																		$ 39,200,000
Pre-paid advance maturity period																		12 months
Debt conversion, principal amount																			3,000,000				3,889,000
Debt conversion, accrued interest amount																			$ 694,000				$ 400,000
Debt conversion, number of shares issued																			262,797				559,481
Instrument-specific credit risk income																							$ 155
Fair value of debt																			$ 37,603,000				17,223,000	37,603,000
Short-term debt, unpaid principal balance																			$ 37,000,000				16,623,000	$ 37,000,000
Amount of monthly repayment																	$ 6,500,000
Percentage of premium principal amount																	5%
Debt instrument payment									5,700,000				$ 5,600,000		$ 1,950,000								18,724,000
Debt instrument payment remaining balance											$ 6,500,000	$ 4,600,000	5,500,000
Business days												two
Debt instrument payment partial payment													$ 900,000
Repayments of short-term debt									$ 16,811,000														16,811,000
Accrued interest																							1,073,000
Debt instrument redemption premium																							$ 840,000
Share price per share																							$ 0.50											$ 0.50
Payment on due																																	$ 6,340,000
Common stock issued pursuant to short-term debt maturity extension, shares						270,730
Common stock issued pursuant to short-term debt maturity extension						$ 712,000
Amount required for payment																																$ 2,000,000
Additional amount required for payment																															$ 500,000
Cash payment			$ 17,348,000	$ 17,348,000
Diem interest payment for each day			$ 7,000	$ 7,000
Issue of common stock				100,000
Yorkville [Member] | Pre Paid Advance Agreement [Member] | Common Class A [Member]
Line of Credit Facility [Line Items]
Issuance price percentage																				20%
Yorkville [Member] | Pre Paid Advance Agreement [Member] | Subsequent Event [Member]
Line of Credit Facility [Line Items]
Issue of common stock				100,000
Yorkville [Member] | Equity Purchase Agreement [Member] | Convertible Promissory Notes [Member]
Line of Credit Facility [Line Items]
Maximum advance amount		$ 2,993,000
Percentage of beneficial ownership limitation		4.99%
Minimum required daily volume weighted average price																									$ 2.7546
Fair value of debt																				$ 3,695,000
Short-term debt, unpaid principal balance																				3,150,000
Issue of Debt		$ 3,150,000
Original issue discount		5%
Maturity date		Mar. 13, 2025
Conversion price per share		$ 6.3171
Percentage of conversion on outstanding common stock		19.90%
Debt instrument default interest rate																												18%
Amortization of debt discount (Premium)																				157,000
Yorkville [Member] | Equity Purchase Agreement [Member] | Subsequent Event [Member] | Convertible Promissory Notes [Member]
Line of Credit Facility [Line Items]
Maximum advance amount		$ 2,990,000
Annual interest rate		8%
Line of credit increase in interest rate during period in event of default		18%
Percentage of beneficial ownership limitation		4.99%
Minimum required daily volume weighted average price		$ 2.4898
Issue of Debt		$ 3,150,000
Original issue discount		5%
Maturity date		Mar. 13, 2025
Conversion price per share		$ 6.3171
Percentage of conversion on outstanding common stock		19.90%
C V Starr Co Inc [Member]
Line of Credit Facility [Line Items]
Exercise per share price (in Dollars per share)		$ 5.895
C V Starr Co Inc [Member] | Loan Agreement [Member]
Line of Credit Facility [Line Items]
Maturity date																Mar. 17, 2025
Principal amont																$ 5,000,000
Default rate																12%
Short-term debt																							$ 5,523,000
Original issue discount																$ 100,000
Debt instrument, interest rate, effective percentage in event of default																15%
Cash and cash equivalents																				3,000,000			$ 3,000,000
Debt instrument, covenant compliance description																							During the year ended December 31, 2023, the Company’s cash and cash equivalents fell below the $3,000 minimum liquidity covenant, which per the terms of the loan agreement caused an event of default. Therefore, the Company reclassified the loan as a current liability reflected within short-term debt - related parties on the consolidated balance sheets as of December 31, 2023.
Fall in cash and cash equivalents				$ 3,000,000																			$ 3,000,000
Short-term debt - related parties																				$ 5,640,000			$ 5,523,000
C V Starr Co Inc [Member] | Loan Agreement [Member] | Warrant [Member] | Common Class A [Member]
Line of Credit Facility [Line Items]
Warrants to purchase Class A common stock																75,000				50,000			50,000
Purchase price of per share																$ 1.25
Share issued purchase price																$ 94
Term (years)																5 years				5 years			5 years
Exercise per share price (in Dollars per share)																$ 7.10				$ 8.10			$ 8.10
C V Starr Co Inc [Member] | Subsequent Event [Member] | Loan Agreement [Member]
Line of Credit Facility [Line Items]
Fall in cash and cash equivalents				$ 3,000,000
C V Starr Co Inc [Member] | Forbearance Agreement [Member] | Loan Agreement [Member]
Line of Credit Facility [Line Items]
Default rate		13%																											16%
Warrants to purchase Class A common stock		75,000
Purchase price of per share		$ 7.10
Exercise per share price (in Dollars per share)		$ 5.895
Variable interest rate		100%
Warrant expiration date		Mar. 17, 2028
Percentage of changes in cash flow		10%
C V Starr Co Inc [Member] | Forbearance Agreement [Member] | Loan Agreement [Member] | Tranche Two Warrant [Member]
Line of Credit Facility [Line Items]
Warrants to purchase Class A common stock		50,000
Purchase price of per share		$ 8.10
Warrant expiration date		Jun. 20, 2028
C V Starr Co Inc [Member] | Forbearance Agreement [Member] | Subsequent Event [Member] | Loan Agreement [Member]
Line of Credit Facility [Line Items]
Default rate		13%
Warrants to purchase Class A common stock		75,000
Purchase price of per share		$ 7.10
Exercise per share price (in Dollars per share)		$ 5.895
Variable interest rate		100%
Warrant expiration date		Mar. 17, 2028
C V Starr Co Inc [Member] | Forbearance Agreement [Member] | Subsequent Event [Member] | Loan Agreement [Member] | Tranche Two Warrant [Member]
Line of Credit Facility [Line Items]
Warrants to purchase Class A common stock		50,000
Purchase price of per share		$ 8.10
Warrant expiration date		Jun. 20, 2028

Schedule of Lease Costs (Detail

Schedule of Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Leases
Operating lease cost	$ 978	$ 759	$ 2,933	$ 2,278	$ 3,256	$ 3,038
Variable lease cost	348	320	1,026	911	1,132	1,598
Total operating lease cost	$ 1,326	$ 1,079	$ 3,959	$ 3,189	4,388	4,636
Short term lease cost						$ 126

Schedule of Cash and Non-cash A

Schedule of Cash and Non-cash Activity Related to the lease Liabilities (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Leases
Operating cash flows from operating leases	$ 2,534	$ 2,168	$ 2,995	$ 2,834

Schedule of Future Minimum Paym

Schedule of Future Minimum Payments under Non-Cancelable Operating Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Leases
Remaining year	$ 845
Year one	3,452	$ 3,378
Year two	3,526	3,452
Year three	3,599	3,526
Year four	3,673	3,599
Year five		3,673
Year four Thereafter	84,568
Year five Thereafter		84,568
Total lease payments	99,663	102,196
Less imputed interest	(73,212)	(76,019)
Total	$ 26,451	$ 26,177

Leases (Details Narrative)

Leases (Details Narrative) $ in Thousands			3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 14, 2023 USD ($)	Mar. 13, 2019 USD ($) ft²	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) ft²	Dec. 31, 2022 USD ($)
Property, Plant and Equipment [Line Items]
Rent expense			$ 1,114	$ 892	$ 3,333	$ 2,687	$ 3,750	$ 3,803
Area of building | ft²							147,215
Restricted cash			10,163		10,163		$ 9,936	14,836
Operating lease liability			$ 26,451		$ 26,451		$ 26,177
Weighted average remaining lease term			21 years 6 months		21 years 6 months		22 years 3 months 18 days
Weighted average discount rate			14.24%		14.24%		14.24%
Florham Park New Jersey [Member]
Property, Plant and Equipment [Line Items]
Reduction in line of credit	$ 4,900
New line of credit	9,883
Base rental payments	400
Operating lease liability	$ 2,083
Office Manufacturing And Laboratory Space [Member] | Florham Park New Jersey [Member] | Legacy Celularity [Member]
Property, Plant and Equipment [Line Items]
Area of building | ft²		147,215
Area of building		2036
Option to renew lease term period.		5 years
Option to renew lease term period.		Mar. 01, 2020
Initial monthly base rent.		$ 230
Restricted cash			$ 14,722		$ 14,722		$ 14,722	$ 14,722
Tenant improvement allowance		$ 14,722

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($) $ in Thousands					1 Months Ended	3 Months Ended	5 Months Ended	9 Months Ended	12 Months Ended
	May 07, 2024	May 06, 2024	Apr. 17, 2023	May 05, 2021	Dec. 31, 2021	Mar. 31, 2023	Jun. 03, 2024	Sep. 30, 2023	Dec. 31, 2023	Sep. 30, 2024	Dec. 31, 2022
Loss Contingencies [Line Items]
Contingent consideration									$ 1,606	$ 1,606	$ 105,945
Accrued research and development software									3,500		7,333
Costs related to straight line basis agreement									8,000
Evolution [Member]
Loss Contingencies [Line Items]
Litigation settlement, amount awarded to other party	$ 500
Sale of biomaterial products amount			$ 2,350
License Agreement [Member]
Loss Contingencies [Line Items]
Upfront fee					$ 136
Annual maintenance fee					113
Clinical and regulatory milestones					$ 5,099
License agreement period					10 years
License agreement period					30 days
Settlement and Release Agreement [Member]
Loss Contingencies [Line Items]
Settlement payment							$ 3,500,000
Settlement and Release Agreement [Member] | Common Class A [Member]
Loss Contingencies [Line Items]
Shares issued for piggyback registration rights							60,584
Settlement and Release Agreement [Member] | Subsequent Event [Member]
Loss Contingencies [Line Items]
Settlement payment							$ 3,500
Settlement and Release Agreement [Member] | Subsequent Event [Member] | Common Class A [Member]
Loss Contingencies [Line Items]
Shares issued for piggyback registration rights							60,584
Palantir Technologies Inc [Member]
Loss Contingencies [Line Items]
Litigation settlement, amount awarded to other party		$ 3,500
Palantir Technologies Inc [Member] | Software Cease Use Costs [Member]
Loss Contingencies [Line Items]
Exit or disposal costs						$ 24,402		$ 24,161
Palantir Technologies Inc [Member] | Master Subscription Agreement [Member]
Loss Contingencies [Line Items]
Payments for master subscription agreement				$ 40,000
Payment subscription period				5 years
H L I Cellular Therapeutics [Member] | Legacy Celularitys [Member] | L L C And Anthrogenesis [Member]
Loss Contingencies [Line Items]
Contingent consideration									$ 1,606	$ 1,606	$ 105,945

Summary of the Warrants (Detail

Summary of the Warrants (Details) - $ / shares	Sep. 30, 2024		Mar. 13, 2024	Dec. 31, 2023		Jul. 31, 2023	May 18, 2023	Apr. 10, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares	10,905,901			7,070,627
Exercise price			$ 8.10					$ 7.50
Expiration date							May 18, 2028
Dragasac Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares	652,981	[1]		652,981	[2]
Exercise price	$ 2.4898	[1]		$ 67.70	[2]
Expiration date	Mar. 16, 2025	[1]		Mar. 16, 2025	[2]
Public Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares	1,437,447	[3]		1,437,447	[4]
Exercise price	$ 115	[3]		$ 115	[4]
Expiration date	Jul. 16, 2026	[3]		Jul. 16, 2026	[4]
Sponsor Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares	849,999	[3]		849,999	[4]
Exercise price	$ 115	[3]		$ 115	[4]
Expiration date	Jul. 16, 2026	[3]		Jul. 16, 2026	[4]
May Two Thousand Twenty Two Private Investment In Public Equity Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares	405,405			405,405
Exercise price	$ 3.50			$ 3.50
Expiration date	Oct. 10, 2028			Oct. 10, 2028
March Two Thousand Twenty Three Private Investment In Public Equity Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares	208,485			208,485
Exercise price	$ 30			$ 30
Expiration date	Mar. 27, 2028			Mar. 27, 2028
March Two Thousand Twenty Three Private Investment in Public Equity Warrants, Modified [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares	729,698			729,698
Exercise price	$ 10			$ 10
Expiration date	Mar. 27, 2028			Mar. 27, 2028
March Two Thousand Twenty Three Loan Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares	75,000	[5]		75,000
Exercise price	$ 5.895	[5]		$ 7.10
Expiration date	Mar. 17, 2028	[5]		Mar. 17, 2028
April Two Thousand Twenty Three Registered Direct Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares	435,625			435,625
Exercise price	$ 7.50			$ 7.50
Expiration date	Oct. 10, 2028			Oct. 10, 2028
April Two Thousand Twenty Three Registered Direct Warrants Modified [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares	487,451			487,451		487,451
Exercise price	$ 3.50			$ 3.50
Expiration date	Oct. 10, 2028			Oct. 10, 2028
May Two Thousand Twenty Three Private Investment In Public Equity Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares	581,394			581,394
Exercise price	$ 10			$ 10			$ 10
Expiration date	May 17, 2028			May 17, 2028			May 17, 2028
June Two Thousand Twenty Three Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares	50,000	[5]		50,000
Exercise price	$ 5.895	[5]		$ 8.10
Expiration date	Jun. 20, 2028			Jun. 20, 2028
June Two Thousand Twenty Three Loan Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares	300,000			300,000
Exercise price	$ 8.10			$ 8.10
Expiration date	Jun. 20, 2028			Jun. 20, 2028
July Two Thousand Twenty Three Registered Direct Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares	857,142			857,142
Exercise price	$ 3.50			$ 3.50
Expiration date	Jan. 31, 2029			Jan. 31, 2029
January Two Thousand Twenty Four Pipe Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares	535,274
Exercise price	$ 2.4898
Expiration date	Jan. 16, 2029
January 2024 Bridge Loan Tranche One Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares	1,650,000
Exercise price	$ 2.4898
Expiration date	Jan. 16, 2029
January Two Thousand Twenty Four Bridge Loan Tranche Two Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares	1,350,000
Exercise price	$ 2.988
Expiration date	Jul. 15, 2029
March 2024 Rwi Forbearance Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares	300,000
Exercise price	$ 5.895
Expiration date	Jun. 20, 2028
[1]In connection with the execution of the January 2024 PIPE described above, the Company agreed to reprice 652,981 67.70 2.4898 67.70 80 14,374,478 8,499,999 115.00 14,374,478 8,499,999 115.00 75,000 7.10 50,000 8.10 5.895

Summary of the Warrants (Deta_2

Summary of the Warrants (Details) (Parenthetical) - $ / shares	Sep. 30, 2024		Mar. 13, 2024	Jan. 12, 2024	Dec. 31, 2023		Apr. 10, 2023
Class of Stock [Line Items]
Exercise price			$ 8.10				$ 7.50
Starr Forbearance Agreement [Member]
Class of Stock [Line Items]
Exercise price			$ 7.10
Number Of warrants repriced			75,000
C V Starr Co Inc [Member]
Class of Stock [Line Items]
Exercise price			$ 5.895
Number Of warrants repriced			50,000
Two Thousand Twenty Four Warrant Repricing [Member]
Class of Stock [Line Items]
Exercise price				$ 2.4898	$ 67.70
Number Of warrants repriced				652,981
Dragasac Warrant [Member]
Class of Stock [Line Items]
Exercise price	$ 2.4898	[1]			67.70	[2]
Public Warrants [Member]
Class of Stock [Line Items]
Exercise price	$ 115	[3]			$ 115	[4]
Warrants outstanding	14,374,478				14,374,478
Sponsor Warrants [Member]
Class of Stock [Line Items]
Exercise price	$ 115	[3]			$ 115	[4]
Warrants outstanding	8,499,999				8,499,999
Common Class A [Member] | Two Thousand Twenty Four Warrant Repricing [Member]
Class of Stock [Line Items]
Exercise price				$ 67.70
Common Class A [Member] | Dragasac Warrant [Member]
Class of Stock [Line Items]
Exercise price	$ 67.70				$ 67.70
Warrants per share, percentage					80%
Common Class A [Member] | Sponsor Warrants [Member]
Class of Stock [Line Items]
Exercise price	$ 115				$ 115
[1]In connection with the execution of the January 2024 PIPE described above, the Company agreed to reprice 652,981 67.70 2.4898 67.70 80 14,374,478 8,499,999 115.00 14,374,478 8,499,999 115.00

Equity (Details Narrative)

Equity (Details Narrative) $ / shares in Units, $ in Thousands

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Nov. 25, 2024 $ / shares

Mar. 13, 2024 USD ($) Integer $ / shares shares

Feb. 16, 2024 USD ($)

Feb. 15, 2024 USD ($)

Jan. 12, 2024 USD ($) $ / shares shares

Jul. 31, 2023 USD ($) $ / shares shares

May 18, 2023 USD ($) $ / shares shares

Apr. 10, 2023 USD ($) $ / shares shares

Mar. 20, 2023 USD ($) $ / shares shares

Mar. 14, 2023 $ / shares

Sep. 08, 2022 USD ($)

May 18, 2022 USD ($) $ / shares shares

Mar. 01, 2022 USD ($) $ / shares shares

Jul. 31, 2023 USD ($) $ / shares shares

Mar. 31, 2024 shares

Sep. 30, 2024 USD ($) $ / shares shares

Sep. 30, 2023 USD ($) $ / shares shares

Dec. 31, 2023 USD ($) $ / shares shares

Dec. 31, 2022 USD ($) $ / shares shares

Mar. 12, 2024 $ / shares

Feb. 22, 2024 $ / shares

Sep. 14, 2023 $ / shares shares

Dec. 31, 2021 USD ($)

Jul. 14, 2021 shares

Class of Stock [Line Items]

Common stock, shares authorized

730,000,000

730,000,000

730,000,000

110,000,000

Common stock, par value | $ / shares

$ 0.0001

$ 0.0001

$ 0.0001

Common stock, voting rights

common stock are entitled to one vote per share

common stock are entitled to one vote per share

Preferred stock, shares authorized

10,000,000

10,000,000

10,000,000

Preferred stock, shares outstanding

0

0

0

Purchase and sale of shares

857,142

923,077

Warrants to purchase aggregate shares

892,856

892,856

Purchase price of per share | $ / shares

$ 3.50

$ 8.34

$ 3.50

Aggregate purchase price | $

$ 6,000

$ 12,750

$ 12,750

$ 30,000

Exercise price | $ / shares

$ 8.10

$ 7.50

Warrants and rights outstanding, expire date

May 18, 2028

Fair value of the warrant liability | $

$ 2,645

$ 4,280

$ 2,645

$ 4,259

$ 3,784

3,598

$ 25,962

Reduced exercise price | $ / shares

$ 3.50

Additional warrant liability | $

1,389

Number of warrants or rights outstanding

10,905,901

7,070,627

Warrant liabilities | $

$ 511

$ 511

$ 4,403

$ 4,359

$ 3,598

Fair value of modified warrant, incremental expense | $

$ 402

$ 402

Proceeds from the exercise of warrants | $

$ 3,000

$ 6,000

Warrant term

5 years

5 years

Debt instrument payment | $

$ 2,740

$ 5,505

Common stock shares issued

21,984,614

19,378,192

14,892,129

Common stock shares outstanding

21,984,614

19,378,192

14,892,129

Daily interest accruing rate

18%

C V Starr Co Inc [Member]

Class of Stock [Line Items]

Exercise price | $ / shares

$ 5.895

Number of warrants repriced

50,000

Subsequent Event [Member]

Class of Stock [Line Items]

Common stock, par value | $ / shares

$ 0.0001

Exercise price | $ / shares

$ 2.85

Term (years)

5 years

Line of credit percentage

10%

Two Thousand Twenty Four Warrant Repricing [Member]

Class of Stock [Line Items]

Exercise price | $ / shares

$ 2.4898

$ 67.70

Number of warrants repriced

652,981

Warrant expiration date

Mar. 16, 2025

Two Thousand Twenty Four Warrant Repricing [Member] | Subsequent Event [Member]

Class of Stock [Line Items]

Exercise price | $ / shares

$ 2.4898

Number of warrants repriced

652,981

January Two Thousand Twenty Four Pipe Warrants [Member]

Class of Stock [Line Items]

Exercise price | $ / shares

$ 67.70

Number of warrants repriced

652,981

Proceeds from private placements | $

$ 909

Fair value of warrant modification | $

$ 524

Chief Administrative Officer [Member] | Amended Employment Agreement [Member]

Class of Stock [Line Items]

Base salary | $

$ 500

Chief Administrative Officer [Member] | Subsequent Event [Member] | Amended Employment Agreement [Member]

Class of Stock [Line Items]

Base salary | $

425

$ 500

Private Placement [Member] | January Two Thousand Twenty Four Pipe Warrants [Member]

Class of Stock [Line Items]

Purchase price of per share | $ / shares

$ 1.25

Aggregate purchase price | $

$ 6,000

Private Placement [Member] | January Two Thousand Twenty Four Pipe Warrants [Member] | Subsequent Event [Member]

Class of Stock [Line Items]

Aggregate purchase price | $

$ 6,000

Legacy Celularity [Member]

Class of Stock [Line Items]

Warrants to purchase aggregate shares

1,328,138

Number of shares issued

1,328,138

Payments of stock issuance costs | $

$ 15,985

Minimum [Member]

Class of Stock [Line Items]

Exercise price | $ / shares

$ 3.50

$ 3.50

Minimum [Member] | Investor Rights Agreement [Member] | Dragasac Limited [Member]

Class of Stock [Line Items]

Percentage of partial liquidating damages

1%

Minimum [Member] | Chief Administrative Officer [Member] | Amended Employment Agreement [Member]

Class of Stock [Line Items]

Base salary | $

$ 425

Minimum [Member] | Legacy Celularity [Member]

Class of Stock [Line Items]

Exercise price | $ / shares

$ 35

Maximum [Member]

Class of Stock [Line Items]

Purchase price of per share | $ / shares

$ 83.43

Exercise price | $ / shares

$ 7.50

7.50

Maximum [Member] | Investor Rights Agreement [Member] | Dragasac Limited [Member]

Class of Stock [Line Items]

Percentage of partial liquidating damages

6%

Maximum [Member] | Legacy Celularity [Member]

Class of Stock [Line Items]

Exercise price | $ / shares

$ 75.30

Preferred Stock [Member] | Minimum [Member] | Legacy Celularity [Member]

Class of Stock [Line Items]

Percentage of shares required for voting

50%

50%

May Two Thousand Twenty Two Private Investment In Public Equity Warrants [Member]

Class of Stock [Line Items]

Exercise price | $ / shares

$ 3.50

$ 3.50

Warrants and rights outstanding, expire date

Oct. 10, 2028

Oct. 10, 2028

Reduced exercise price | $ / shares

$ 7.50

$ 3.50

Amended termination date description

date to five and one-half years following the closing of the offering

Number of warrants or rights outstanding

405,405

405,405

May Two Thousand Twenty Two Private Investment In Public Equity Warrants [Member] | Private Placement [Member]

Class of Stock [Line Items]

Aggregate purchase price | $

$ 30,000

Net related cost | $

27,396

Reduction to additional paid in capital | $

2,604

Proceeds from issuance of private placement in additional paid in capital, net | $

$ 7,651

Exercise price | $ / shares

$ 82.50

Warrants and rights outstanding, expire date

May 20, 2027

Term (years)

5 years

Warrants and rights issued closing date

May 20, 2022

Fair value of the warrant liability | $

$ 19,745

May 2022 Private Investment In Public Equity Warrants Modified [Member]

Class of Stock [Line Items]

Number of warrants or rights outstanding

405,405

405,405

April Two Thousand Twenty Three Registered Direct Warrants Modified [Member]

Class of Stock [Line Items]

Exercise price | $ / shares

$ 3.50

$ 3.50

Warrants and rights outstanding, expire date

Oct. 10, 2028

Oct. 10, 2028

Number of warrants or rights outstanding

487,451

487,451

487,451

487,451

At the Market Sales Agreement [Member]

Class of Stock [Line Items]

Sales agents commission rate

3%

3%

Gross proceeds from issuance of common stock | $

141

$ 141

Net proceeds from sale of common stock | $

$ 136

$ 136

March Two Thousand Twenty Three Private Investment In Public Equity Warrants [Member]

Class of Stock [Line Items]

Purchase and sale of shares

938,183

Aggregate purchase price | $

$ 9,000

Exercise price | $ / shares

$ 30

$ 30

Warrants and rights outstanding, expire date

Mar. 27, 2028

Mar. 27, 2028

Term (years)

5 years

Reduced exercise price | $ / shares

$ 10

Number of warrants or rights outstanding

208,485

208,485

Adjusted advance notice period

61 days

Premium paid for private placement purchase | $

$ 1,650

March Two Thousand Twenty Three Private Investment In Public Equity Warrants [Member] | Private Placement [Member] | Chairman And Chief Executive Officer [Member]

Class of Stock [Line Items]

Aggregate purchase price | $

$ 2,000

May Two Thousand Twenty Three Private Investment In Public Equity Warrants [Member]

Class of Stock [Line Items]

Aggregate purchase price | $

$ 3,750

Exercise price | $ / shares

$ 10

$ 10

$ 10

Warrants and rights outstanding, expire date

May 17, 2028

May 17, 2028

May 17, 2028

Term (years)

5 years

Number of warrants or rights outstanding

581,394

581,394

Adjusted advance notice period

61 days

Common Stock [Member]

Class of Stock [Line Items]

Purchase and sale of shares

2,141,098

405,406

Common Stock [Member] | Warrant [Member] | RWI Forbearance Agreement [Member]

Class of Stock [Line Items]

Exercise price | $ / shares

$ 5.895

Warrants and rights outstanding, expire date

Jun. 20, 2028

Common Stock [Member] | Warrant [Member] | Subsequent Event [Member] | RWI Forbearance Agreement [Member]

Class of Stock [Line Items]

Exercise price | $ / shares

$ 5.895

Warrants and rights outstanding, expire date

Jun. 20, 2028

Common Stock [Member] | Warrant [Member] | March Two Thousand Twenty Three Loan Warrants [Member] | Loan Agreement [Member] | C V Starr Co Inc [Member]

Class of Stock [Line Items]

Exercise price | $ / shares

$ 8.10

Common Stock [Member] | Warrant [Member] | March Two Thousand Twenty Three Loan Warrants [Member] | Forbearance Agreement [Member] | Loan Agreement [Member] | C V Starr Co Inc [Member]

Class of Stock [Line Items]

Exercise price | $ / shares

$ 5.895

$ 7.10

Warrant expiration date

Mar. 17, 2028

Common Stock [Member] | Warrant [Member] | June Two Thousand Twenty Three Loan Warrants [Member] | Forbearance Agreement [Member] | Loan Agreement [Member] | C V Starr Co Inc [Member]

Class of Stock [Line Items]

Exercise price | $ / shares

$ 5.895

Warrant expiration date

Jun. 20, 2028

Common Stock [Member] | Maximum [Member] | Warrant [Member] | RWI Forbearance Agreement [Member]

Class of Stock [Line Items]

Number of warrants repriced

300,000

Common Stock [Member] | Maximum [Member] | Warrant [Member] | Subsequent Event [Member] | RWI Forbearance Agreement [Member]

Class of Stock [Line Items]

Number of warrants repriced

300,000

Equity Purchase Agreement [Member] | Yorkville [Member]

Class of Stock [Line Items]

Payments of stock issuance costs | $

$ 125

Sale of stock, maximum average daily traded amount (in percent)

100%

Sale of stock, maximum average daily traded amount, threshold consecutive trading days | Days | Integer

5

Sale of stock, percentage based on volume weighted average price

97%

Cash due diligence fee

25,000

Commitment fee in shares

16,964

Equity Purchase Agreement [Member] | Yorkville [Member] | Convertible Promissory Notes [Member]

Class of Stock [Line Items]

Line of credit percentage

18%

Equity Purchase Agreement [Member] | Subsequent Event [Member] | Yorkville [Member]

Class of Stock [Line Items]

Sale of stock, maximum average daily traded amount (in percent)

100%

Sale of stock, maximum average daily traded amount, threshold consecutive trading days | Days | Integer

5

Sale of stock, percentage based on volume weighted average price

97%

Sale of stock, maximum average daily traded amount, threshold consecutive trading days | Days | Integer

3

Cash due diligence fee

25,000

Commitment fee in shares

16,964

May Two Thousand Twenty Two Private Investment In Public Equity Warrant [Member]

Class of Stock [Line Items]

Amended termination date description

date to five and one-half years following the closing of the offering

Common Class A [Member]

Class of Stock [Line Items]

Common stock, shares authorized

730,000,000

730,000,000

730,000,000

Common stock, par value | $ / shares

$ 0.0001

$ 0.0001

$ 0.0001

$ 0.0001

Purchase and sale of shares

857,143

923,076

Warrants to purchase aggregate shares

857,142

923,076

857,142

10,905,901

7,070,627

Purchase price of per share | $ / shares

$ 3.50

$ 6.50

$ 3.50

Common stock shares issued

21,984,614

19,378,192

Common stock shares outstanding

21,984,614

19,378,192

Common Class A [Member] | Subsequent Event [Member]

Class of Stock [Line Items]

Common stock, par value | $ / shares

$ 0.0001

Common Class A [Member] | Two Thousand Twenty Four Warrant Repricing [Member]

Class of Stock [Line Items]

Exercise price | $ / shares

$ 67.70

Common Class A [Member] | Private Placement [Member] | January Two Thousand Twenty Four Pipe Warrants [Member]

Class of Stock [Line Items]

Common stock, par value | $ / shares

$ 0.0001

Purchase and sale of shares

2,141,098

Exercise price | $ / shares

$ 2.4898

Warrants and rights outstanding, expire date

Jan. 16, 2029

Term (years)

5 years

Warrants and rights issued closing date

Jan. 16, 2024

Common Class A [Member] | Private Placement [Member] | January Two Thousand Twenty Four Pipe Warrants [Member] | Subsequent Event [Member]

Class of Stock [Line Items]

Common stock, par value | $ / shares

$ 0.0001

Purchase and sale of shares

2,141,098

Exercise price | $ / shares

$ 2.4898

Warrants and rights outstanding, expire date

Jan. 16, 2029

Term (years)

5 years

Warrants and rights issued closing date

Jan. 16, 2024

Common Class A [Member] | Legacy Celularity [Member]

Class of Stock [Line Items]

Proceeds from the exercise of warrants | $

$ 46,485

Common Class A [Member] | Maximum [Member] | Private Placement [Member] | January Two Thousand Twenty Four Pipe Warrants [Member]

Class of Stock [Line Items]

Warrants to purchase aggregate shares

535,274

Common Class A [Member] | Maximum [Member] | Private Placement [Member] | January Two Thousand Twenty Four Pipe Warrants [Member] | Subsequent Event [Member]

Class of Stock [Line Items]

Warrants to purchase aggregate shares

535,274

Common Class A [Member] | May Two Thousand Twenty Two Private Investment In Public Equity Warrants [Member]

Class of Stock [Line Items]

Purchase price of per share | $ / shares

$ 82.50

Common Class A [Member] | May Two Thousand Twenty Two Private Investment In Public Equity Warrants [Member] | Private Placement [Member]

Class of Stock [Line Items]

Purchase and sale of shares

405,405

Warrants to purchase aggregate shares

405,405

Purchase price of per share | $ / shares

$ 74

Common Class A [Member] | May Two Thousand Twenty Two Private Investment In Public Equity Warrants [Member] | Minimum [Member]

Class of Stock [Line Items]

Purchase price of per share | $ / shares

7.50

Common Class A [Member] | May Two Thousand Twenty Two Private Investment In Public Equity Warrants [Member] | Maximum [Member]

Class of Stock [Line Items]

Purchase price of per share | $ / shares

$ 82.50

Common Class A [Member] | May 2022 Private Investment In Public Equity Warrants Modified [Member]

Class of Stock [Line Items]

Warrants to purchase aggregate shares

892,857

892,857

Common Class A [Member] | March Two Thousand Twenty Three Private Investment In Public Equity Warrants [Member]

Class of Stock [Line Items]

Purchase and sale of shares

938,184

Warrants to purchase aggregate shares

729,698

Purchase price of per share | $ / shares

$ 30

Common Class A [Member] | March Two Thousand Twenty Three Private Investment In Public Equity Warrants [Member] | Private Placement [Member]

Class of Stock [Line Items]

Purchase price of per share | $ / shares

$ 1.25

Common Class A [Member] | March Two Thousand Twenty Three Private Investment In Public Equity Warrants [Member] | Maximum [Member] | Private Placement [Member]

Class of Stock [Line Items]

Warrants to purchase aggregate shares

938,183

Common Class A [Member] | May Two Thousand Twenty Three Private Investment In Public Equity Warrants [Member]

Class of Stock [Line Items]

Purchase and sale of shares

581,394

Warrants to purchase aggregate shares

581,394

Purchase price of per share | $ / shares

$ 5.20

Common Class A [Member] | May Two Thousand Twenty Three Private Investment In Public Equity Warrants [Member] | Private Placement [Member]

Class of Stock [Line Items]

Purchase price of per share | $ / shares

$ 1.25

Common Class A [Member] | Equity Purchase Agreement [Member] | Yorkville [Member]

Class of Stock [Line Items]

Common stock, shares authorized

10,000

Common stock, par value | $ / shares

$ 0.0001

Consideration shares of common stock | $

$ 10,000

Common Class A [Member] | Equity Purchase Agreement [Member] | Subsequent Event [Member] | Yorkville [Member]

Class of Stock [Line Items]

Common stock, shares authorized

10,000,000

Common stock, par value | $ / shares

$ 0.0001

Consideration shares of common stock | $

$ 10,000

Common Class A [Member] | May Two Thousand Twenty Three Private Investment In Public Equity Warrant [Member]

Class of Stock [Line Items]

Purchase and sale of shares

581,395

Common Stock [Member] | At the Market Sales Agreement [Member]

Class of Stock [Line Items]

Purchase and sale of shares

13,296

13,296

Aggregate offering price | $

$ 150,000

Average price per share | $ / shares

$ 10.60

$ 10.60

Schedule of Weighted Average Gr

Schedule of Weighted Average Grant Fair Value of Stock Options using Black-Scholes Option-pricing Model (Details)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Risk-free interest rate	4.50%	4.10%	4.10%	2.70%
Expected term (in years)	5 years 6 months	5 years 7 months 6 days	5 years 7 months 6 days	5 years 10 months 24 days
Expected volatility	110.80%	86.50%	86.50%	77.10%
Expected dividend yield	0%	0%

Schedule of Stock Option Activi

Schedule of Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024		Dec. 31, 2023	Dec. 31, 2022	Sep. 30, 2023
Two Thousand And Twenty One And Two Thousand And Seventeen Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options beginning balance	2,820,187		2,514,452,000
Weighted Average Exercise Price, beginning balance	$ 40.16		$ 49.08
Weighted Average Contract Term	6 years	[1]	5 years 7 months 6 days	6 years 1 month 6 days
Aggregate Intrinsic Value	$ 115	[1]		$ 7,851
Options Granted	879,664		741,634,000
Weighted Average Exercise Price, Granted	$ 3.76		$ 5.35
Options Exercised			(108,637,000)
Weighted Average Exercise Price, Exercised			$ 2.80
Options Forfeited/Expired	(289,802)		(327,262,000)
Weighted Average Exercise Price, Forfeited/Expired	$ 31.47		$ 42.23
Options ending balance	3,410,049	[1]	2,820,187	2,514,452,000
Weighted Average Exercise Price, ending balance	$ 31.51	[1]	$ 40.16	$ 49.08
Options Vested and expected to vest	3,410,049		2,820,187,000
Weighted Average Exercise Price, Vested and expected to vest	$ 31.51		$ 40.16
Weighted Average Contract Term, Vested and expected to vest	6 years		5 years 7 months 6 days
Options Exercisable	2,513,584		2,025,287,000
Weighted Average Exercise Price, Exercisable	$ 38		$ 46.01
Weighted Average Contract Term Exercisable	4 years 10 months 24 days		4 years 6 months
Aggregate Intrinsic Value			$ 7,851
Options Exercised			108,637,000
Aggregate Intrinsic Value	$ 115	[1]		$ 7,851
Aggregate Intrinsic Value Vested and expected to vest	115
Aggregate Intrinsic Value Exercisable	$ 113
2021 And 2017 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding including awards	1,979,953				1,475,096
Twenty Twenty One Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding including awards	45,000
[1]Options outstanding at September 30, 2024 under the 2021 Plan and 2017 Plan were 1,979,953 1,475,096 45,000

Schedule of Activity Related to

Schedule of Activity Related to RSU Stock-Based Payment Awards (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares opening balance	823,332	227,013,000
Weighted Average Grant Date Fair Value, beginning balance	$ 13.77	$ 73.35
Number of Shares Granted		954,931,000
Weighted Average Grant Date Fair Value, Granted		$ 6.29
Number of Shares Released	(395,996)	(83,759,000)
Weighted Average Grant Date Fair Value, Released	$ 11.50	$ 65.05
Number of Shares Forfeited	(99,977)	(274,853,000)
Weighted Average Grant Date Fair Value, Forfeited	$ 13.24	$ 21.37
Number of Shares ending balance	327,359	823,332
Weighted Average Grant Date Fair Value, ending balance	$ 16.68	$ 13.77

Schedule of Stock-based Compens

Schedule of Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	$ 2,672	$ 3,598	$ 8,628	$ 11,442	$ 15,017	$ 15,856
Cost of Sales [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	90	166	285	462	580	410
Research and Development Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	182	379	903	1,384	1,832	2,118
Selling, General and Administrative Expenses [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	$ 2,400	$ 3,053	$ 7,440	$ 9,596	$ 12,605	$ 13,328

Stock-Based Compensation (Detai

Stock-Based Compensation (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Aug. 16, 2023

Nov. 01, 2022

Aug. 16, 2022

Jul. 31, 2023

Sep. 30, 2021

Sep. 30, 2024

Sep. 30, 2023

Sep. 30, 2024

Sep. 30, 2023

Dec. 31, 2023

Dec. 31, 2022

Jul. 31, 2021

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Expected dividend yield

0%

0%

Weighted average grant-date fair value of stock options granted

$ 3.10

$ 0.39

$ 5.35

$ 5.43

Stock-based compensation expense

$ 2,672,000

$ 3,598,000

$ 8,628,000

$ 11,442,000

$ 15,017,000

$ 15,856,000

Aggregate intrinsic value, stock option exercised

$ 0

$ 7,997,000

Expected volatility

110.80%

86.50%

86.50%

77.10%

Risk-free interest rate

4.50%

4.10%

4.10%

2.70%

Expected term (in years)

5 years 6 months

5 years 7 months 6 days

5 years 7 months 6 days

5 years 10 months 24 days

Stock based compensation

0

$ 0

Share-Based Payment Arrangement, Option [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Stock-based compensation expense

2,077,000

2,255,000

$ 6,306,000

6,952,000

$ 9,293,000

$ 10,702,000

Estimated weighted-average amortization period

8,370,000

$ 8,370,000

$ 13,449,000

Estimated weighted-average amortization period

2 years 7 months 13 days

2 years 7 months 2 days

Awards With Performance Conditions [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Expected dividend yield

0%

0%

Stock-based compensation expense

$ 0

881,000

Estimated weighted-average amortization period

$ 1,175,000

Vested options to acquire shares

105,000

Vested options to acquire per share

$ 29.90

Stock option vesting

80,000

Expected volatility

79.90%

Risk-free interest rate

2.95%

2.95%

Expected term (in years)

5 years

5 years

Number of shares remaining stock options forfeited

60,000

Awards With Performance Conditions [Member] | Initial Tranche [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Vested options to acquire shares

25,000

Awards With Performance Conditions [Member] | Second Tranche [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Vested options to acquire shares

20,000

Awards With Market Conditions [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Vested options to acquire shares

246,928

Vested options to acquire per share

$ 63.20

Vesting description

vest in up to five equal installments in respect of achieving certain share price targets between the third and fourth anniversary of the effective date

vest in up to five equal installments in respect of achieving certain share price targets between the third and fourth anniversary of the effective date

Stock based compensation

1,167,000

Reversed stock based compensation expenses

1,681,000

Restricted Stock Units (RSUs) [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Options vesting period

2 years

2 years

Stock-based compensation expense

595,000

$ 1,343,000

$ 2,322,000

$ 4,490,000

$ 5,724,000

$ 4,787,000

Estimated weighted-average amortization period

4,086,000

$ 4,086,000

$ 7,732,000

Estimated weighted-average amortization period

2 years 2 months 12 days

2 years 21 days

Number of Shares Granted

954,931,000

Weighted Average Grant Date Fair Value, Granted

$ 6.29

Restricted Stock Units (RSUs) [Member] | Share-Based Payment Arrangement, Tranche One [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Vesting percentage

25%

50%

Restricted Stock Units (RSUs) [Member] | Share-Based Payment Arrangement, Tranche Two [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Vesting percentage

50%

Performance Shares [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Estimated weighted-average amortization period

$ 871,000

Estimated weighted-average amortization period

1 year 9 months 14 days

Stock based compensation

$ 0

Number of Shares Granted

174,500

Weighted Average Grant Date Fair Value, Granted

$ 5

Market Condition Stock Unit [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Estimated weighted-average amortization period

$ 145,833,000

$ 145,833,000

Stock based compensation

$ 28,667,000

Number of Shares Granted

174,500

Weighted Average Grant Date Fair Value, Granted

$ 5

Maximum [Member] | Performance Shares [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Options vesting period

3 years

Maximum [Member] | Market Condition Stock Unit [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Options vesting period

3 years

Minimum [Member] | Performance Shares [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Options vesting period

1 year

Minimum [Member] | Market Condition Stock Unit [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Options vesting period

1 year

Two Thousand And Twenty One [Equity Incentive Plan [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Percentage of shares issued from outstanding capital stock, maximum

4%

4%

Two Thousand And Twenty One [Equity Incentive Plan [Member] | Common Class A [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of shares remaining available for future grant

1,254,803

1,254,803

821,789

2,091,528

Number of shares issued for future issuance automatic increase period

10 years

10 years

2017 Equity Incentive Plan [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of shares remaining available for future grant

3,234,204

3,234,204

3,234,204

Percentage of fair market value

100%

2017 Equity Incentive Plan [Member] | Maximum [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Stock option, expiration period

10 years

10 years

Options vesting period

4 years

4 years

2017 Equity Incentive Plan [Member] | Minimum [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Options vesting period

3 years

3 years

Schedule of Disaggregated Reven

Schedule of Disaggregated Revenue by Product And Services (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Total net revenues	$ 9,296	$ 3,786	$ 36,088	$ 10,659	$ 22,771	$ 17,975
Product [Member]
Disaggregation of Revenue [Line Items]
Total net revenues	3,393	1,684	26,199	3,633	13,149	3,749
Service [Member]
Disaggregation of Revenue [Line Items]
Total net revenues	1,292	1,427	3,857	4,062	5,441	5,512
License Royalty And Other [Member]
Disaggregation of Revenue [Line Items]
Total net revenues	$ 4,611	$ 675	$ 6,032	$ 2,964	$ 4,181	$ 8,714

Schedule of Changes in Deferred

Schedule of Changes in Deferred Revenue from Contract Liabilities (Details) - USD ($) $ in Thousands	9 Months Ended				12 Months Ended
	Sep. 30, 2024		Sep. 30, 2023		Dec. 31, 2023		Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Beginning Balance	$ 6,020		$ 4,492		$ 4,492		$ 4,067
Deferral of revenue	3,931	[1]	4,579	[1]	6,266	[2]	5,004	[2]
Recognition of unearned revenue	(3,619)	[3]	(3,514)	[3]	(4,738)		(4,579)
Ending Balance	$ 6,332		$ 5,557		$ 6,020		$ 4,492
[1]Deferral of revenue includes $ 3,736 3,818 2,271 2,274

License and Distribution Agre_2

License and Distribution Agreements (Details Narrative) - USD ($) $ in Thousands

3 Months Ended

9 Months Ended

12 Months Ended

Dec. 11, 2023

Aug. 25, 2023

Jul. 31, 2023

Apr. 13, 2023

Apr. 10, 2023

Mar. 17, 2023

Sep. 01, 2021

May 07, 2021

Mar. 31, 2024

Sep. 30, 2024

Dec. 31, 2023

Dec. 31, 2022

Sep. 30, 2023

Deferred revenue

$ 3,736

$ 3,818

Issuance of common stock

$ 7,651

Purchase and sale of shares

857,142

923,077

Common Stock [Member]

Issuance of common stock

Purchase and sale of shares

2,141,098

405,406

Regeneron Research Collaboration Services Agreement [Member]

Service agreement term

5 years

License agreement notice period

30 days

Deferred revenue

750

$ 750

Arthrex Agreement [Member]

Supply and distribution agreement period

6 years

Supply and distribution agreement renewal term

2 years

Supply and distribution agreement non-renewal notice period

12 months

Discount percentage payment for invoices within ten days

2%

Payment term net

45 days

Material breach contract terminated term

30 days

Evolution Agreement [Member]

Supply and distribution agreement period

3 years

Supply and distribution agreement period

Apr. 13, 2023

Outstanding invoice amount refused

$ 2,350

Pulthera Llc Binding Term Sheet [Member]

Payment of option fee in cash

3,000

3,000

Pulthera Llc Binding Term Sheet [Member] | Research and Development Expense [Member]

Option fee expense

$ 3,000

Pulthera Llc Binding Term Sheet [Member] | Common Stock [Member]

Issuance of common stock

$ 1,000

$ 1,000

Purchase and sale of shares

169,492

License Agreement With Biocellgraft Inc [Member]

Option fee expense

4 years

Commercial license to dental products agreement renewal term

2 years

License fee expense

$ 5,000

License fees payment period

2 years

License fee payment

$ 300

Benefit Plan (Details Narrative

Benefit Plan (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Retirement Benefits [Abstract]
Contributions made to the plan	$ 198
Accrued amount but not made matching contribution to the plan		$ 1,159

Schedule of Current and Deferre

Schedule of Current and Deferred Tax Provision (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Federal
State					10	13
Total current income tax expense					10	13
Federal					1	1
State					(1)	(1)
Total deferred tax expense
Total expense from income taxes					$ 10	$ 13

Schedule of Reconciliation of_2

Schedule of Reconciliation of the U.S federal statutory income tax (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Federal statutory income tax rate	21%	21%
State income taxes, net of federal benefits	1.40%	(38.90%)
Interest accretion expense	11%	(186.90%)
Change in valuation allowance	(20.00%)	269.10%
Mark to market warrant	0.50%	(58.50%)
Deferred true-up	(2.40%)	0.20%
Stock-based compensation	(0.00%)	(8.20%)
Impairment	(12.00%)	5.30%
Other permanent items	0.50%	(3.10%)
Effective income tax rate	(0.00%)	(0.00%)

Schedule of Deferred tax assets

Schedule of Deferred tax assets and liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 109,544	$ 102,723
Research and development tax credit carryforwards	5,674	5,674
Stock-based compensation expense	16,539	14,321
Startup costs	498	588
Intangible assets	3,442	3,905
Deferred revenue	1,441	1,135
Unicap	5	6
Imputed interest on contingent payments	110	5,654
Legal fee capitalization and amortization	1,171	1,342
Capitalized research and development	26,613	19,318
Other	4,751	3,121
Total deferred tax assets	169,788	157,787
In-process research and development		(27,271)
Total deferred tax liabilities		(27,271)
Valuation allowance	(169,797)	(130,525)
Net deferred tax liabilities	$ (9)	$ (9)

Schedule of Unrecognized Tax Be

Schedule of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Balance beginning	$ 1,028	$ 1,270
Decrease related to current year tax provisions		(242)
Decrease related to current year tax provisions		242
Balance ending	$ 1,028	$ 1,028

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Effective Income Tax Rate Reconciliation [Line Items]
Valuation allowance increased amount	$ 39,272
Unrecognized tax benefits	1,028	$ 1,028	$ 1,270
United States Federal And State [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Net operating loss carryforwards	$ 109,544	102,723
Operating loss carryforwards expiration year	2040
Tax credit carryforwards	$ 5,674	$ 5,674
Tax credit carryforwards expiration year	2032

Schedule of Financial Informati

Schedule of Financial Information by Segment (Details) - USD ($)	3 Months Ended					9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Net revenues	$ 9,296,000	$ 3,786,000				$ 36,088,000	$ 10,659,000	$ 22,771,000	$ 17,975,000
Gross profit								6,755,000	(1,690,000)
Direct expenses	16,565,000	16,212,000				56,143,000	92,565,000	81,041,000	144,198,000
Segment contribution	(11,152,000)	(16,028,000)				(27,701,000)	(88,313,000)	(74,286,000)	(145,888,000)
Indirect expenses	375,000	83,228,000				1,377,000	117,289,000	118,001,000	(120,288,000)
Loss from operations	(11,527,000)	(99,256,000)				(29,078,000)	(205,602,000)	(192,287,000)	(25,600,000)
Change in fair value of contingent consideration liability							(104,339,000)	(104,339,000)	(126,277,000)
Goodwill impairment		82,714,000	$ 0	$ 29,633,000	$ 3,610,000		112,347,000	112,347,000	3,610,000
IPR&D impairment							107,800,000	107,800,000
Change in fair value of contingent stock consideration							(159,000)	(159,000)	186,000
Cost of revenues (excluding amortization of acquired intangible assets)	3,883,000	3,602,000				7,646,000	6,407,000
Cell Therapy [Member]
Segment Reporting Information [Line Items]
Net revenues
Gross profit
Direct expenses	3,496,000	4,887,000				12,383,000	53,505,000	28,694,000	75,379,000
Segment contribution	(3,496,000)	(4,887,000)				(12,383,000)	(53,505,000)	(28,694,000)	(75,379,000)
Cost of revenues (excluding amortization of acquired intangible assets)
Biobanking [Member]
Segment Reporting Information [Line Items]
Net revenues	1,292,000	1,427,000				3,857,000	4,062,000	5,441,000	5,512,000
Gross profit								3,791,000	1,976,000
Direct expenses	353,000	350,000				1,216,000	780,000	1,752,000	1,699,000
Segment contribution	701,000	679,000				1,689,000	1,927,000	2,039,000	277,000
Cost of revenues (excluding amortization of acquired intangible assets)	238,000	398,000				952,000	1,355,000
Degenerative Disease [Member]
Segment Reporting Information [Line Items]
Net revenues	8,004,000	2,359,000				32,231,000	6,597,000	17,330,000	12,463,000
Gross profit								2,964,000	(3,666,000)
Direct expenses	4,187,000	1,901,000				14,385,000	6,799,000	9,720,000	10,859,000
Segment contribution	172,000	(2,746,000)				11,152,000	(5,254,000)	(6,756,000)	(14,525,000)
Cost of revenues (excluding amortization of acquired intangible assets)	3,645,000	3,204,000				6,694,000	5,052,000
Other [Member]
Segment Reporting Information [Line Items]
Net revenues
Gross profit
Direct expenses	8,529,000	9,074,000				28,159,000	31,481,000	40,876,000	56,261,000
Segment contribution	(8,529,000)	(9,074,000)				(28,159,000)	(31,481,000)	(40,876,000)	(56,261,000)
Indirect expenses	375,000	83,228,000				1,377,000	117,289,000	118,001,000	(120,288,000)
Change in fair value of contingent consideration liability		(39,000)					(104,339,000)	(104,339,000)	(126,277,000)
Goodwill impairment		82,714,000					112,347,000	112,347,000	3,610,000
IPR&D impairment							107,800,000	107,800,000
Amortization	375,000	553,000				1,377,000	1,640,000	2,193,000	2,193,000
Total other	375,000	83,228,000				1,377,000	117,289,000	$ 118,001,000	(120,288,000)
Change in fair value of contingent stock consideration							(159,000)		$ 186,000
Cost of revenues (excluding amortization of acquired intangible assets)

Segment Information (Details Na

Segment Information (Details Narrative) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024 USD ($) Segment	Dec. 31, 2023 USD ($) Integer	Dec. 31, 2022 USD ($)
Segment Reporting [Abstract]
Number of operating segments	3	3
Total assets	$ 128,840	$ 143,889	$ 401,066

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)

1 Months Ended

9 Months Ended

12 Months Ended

Mar. 13, 2024

Oct. 12, 2023

Mar. 20, 2023

Jan. 25, 2023

Sep. 01, 2022

Aug. 16, 2022

Sep. 21, 2022

Sep. 30, 2024

Sep. 30, 2023

Oct. 13, 2024

Dec. 31, 2023

Dec. 31, 2022

Sep. 14, 2023

Jul. 31, 2023

Jun. 21, 2023

Apr. 10, 2023

Mar. 17, 2023

Aug. 21, 2003

Related Party Transaction [Line Items]

Accrued expenses

$ 14,466,000

$ 7,580,000

$ 9,069,000

Proceeds from PIPE financings

$ 6,000,000

$ 12,750,000

$ 12,750,000

30,000,000

Warrants to purchase common stock

892,856

Common Class A [Member]

Related Party Transaction [Line Items]

Warrants to purchase common stock

10,905,901

7,070,627

857,142

923,076

Restricted Stock Units (RSUs) [Member]

Related Party Transaction [Line Items]

Options vesting period

2 years

2 years

COTA Inc [Member]

Related Party Transaction [Line Items]

Contribution made

$ 0

0

$ 0

86,000

Cryoport Systems Inc [Member]

Related Party Transaction [Line Items]

Contribution made

$ 2,000

33,000

$ 33,000

70,000

CV Star Loan [Member]

Related Party Transaction [Line Items]

Loan agreement

$ 5,000,000

CV Star Loan [Member] | Common Class A [Member]

Related Party Transaction [Line Items]

Warrants to purchase common stock

1,528,138

125,000

Number of shares holding

764,069

CV Star Loan [Member] | Common Class A [Member] | March Two Thousand Twenty Three Loan Warrants [Member]

Related Party Transaction [Line Items]

Warrants to purchase common stock

125,000

75,000

CV Star Loan [Member] | Common Class A [Member] | June Two Thousand Twenty Three Warrants [Member]

Related Party Transaction [Line Items]

Warrants to purchase common stock

50,000

Resorts World Inc Pte Ltd [Member]

Related Party Transaction [Line Items]

Loan agreement

$ 12,000,000

Resorts World Inc Pte Ltd [Member] | Common Class A [Member]

Related Party Transaction [Line Items]

Warrants to purchase common stock

300,000

Sorrento Therapeutics Inc [Member]

Related Party Transaction [Line Items]

Contribution made

$ 0

1,821,000

Chairman And Chief Executive Officer [Member]

Related Party Transaction [Line Items]

Principal amont

$ 285,000

Chairman And Chief Executive Officer [Member] | Ceo Promissory Note [Member]

Related Party Transaction [Line Items]

Principal amont

$ 285,000

Interest rate

15%

15%

15%

March Two Thousand Twenty Three Private Investment In Public Equity Warrants [Member]

Related Party Transaction [Line Items]

Proceeds from PIPE financings

$ 9,000,000

March Two Thousand Twenty Three Private Investment In Public Equity Warrants [Member] | Common Class A [Member]

Related Party Transaction [Line Items]

Warrants to purchase common stock

729,698

Securities Purchase Agreement [Member] | March Two Thousand Twenty Three Private Investment In Public Equity Warrants [Member] | Dr Robert Hariri [Member]

Related Party Transaction [Line Items]

Proceeds from PIPE financings

9,000,000

Securities Purchase Agreement [Member] | March Two Thousand Twenty Three Private Investment In Public Equity Warrants [Member] | Dr Hariri [Member]

Related Party Transaction [Line Items]

Proceeds from PIPE financings

$ 2,000,000

Loan Agreement [Member] | Chairman And Chief Executive Officer [Member]

Related Party Transaction [Line Items]

Debt instrument contribution amount

$ 1,000,000

Loan interest rate

15%

Consulting Agreement [Member] | Dr Andrew Pecora [Member]

Related Party Transaction [Line Items]

Related party description

On August 31, 2022, Dr. Pecora resigned as the Company’s President, and subsequently entered into a consulting agreement with the Company dated September 21, 2022, to receive a $10 monthly fee for an initial six-month term and will be automatically renewed for one additional six- month term if either party does not provide notice of non-renewal.

Receive for month

$ 10,000

Scientific And Clinical Advisor Agreement [Member] | Restricted Stock Units (RSUs) [Member]

Related Party Transaction [Line Items]

RSUs one-time grant value

$ 125,000

Scientific And Clinical Advisor Agreement [Member] | Dr Andrew Pecora [Member]

Related Party Transaction [Line Items]

Receive for month

$ 10,000

Scientific And Clinical Advisor Agreement [Member] | Dr Andrew Pecora [Member] | Restricted Stock Units (RSUs) [Member]

Related Party Transaction [Line Items]

Options vesting period

4 years

Advisory Agreement [Member] | Robin L Smith Md [Member]

Related Party Transaction [Line Items]

Receive for month

$ 20,000

Vested options to acquire shares

105,000

One-time cash bonus

$ 1,500,000

Amount paid

$ 0

20,000

$ 20,000

80,000

Advisory Agreement [Member] | Robin L Smith Md [Member] | Initial Tranche [Member]

Related Party Transaction [Line Items]

Vested options to acquire shares

25,000

Advisory Agreement [Member] | Robin L Smith Md [Member] | Share-Based Payment Arrangement, Tranche Two [Member]

Related Party Transaction [Line Items]

Vested options to acquire shares

20,000

Dr Robert Hariri [Member]

Related Party Transaction [Line Items]

Accrued expenses

1,432

1,088

Securities purchase agreement date

Jan. 12, 2024

Dr Robert Hariri [Member] | Securities Purchase Agreement [Member]

Related Party Transaction [Line Items]

Unpaid base salary

$ 1,088,000

Net proceeds from offerings of equity securities

$ 21,000,000

Percentage of unpaid base salary

125%

Percentage of base salary

85%

Bonus program effective date

Feb. 16, 2024

Annual rate of base salary

$ 180,000

Bonus program effective date

Jan. 01, 2025

Employment Of Immediate Family Member [Member] | Ms Hariri [Member]

Related Party Transaction [Line Items]

Base salary

$ 265,000

$ 265,000

$ 265,000

$ 216,000

Schedule Of Antidilutive Securi

Schedule Of Antidilutive Securities Excluded From Computation Of Earnings Per Share (Details) - shares	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	15,929,600	13,740,797	11,263,827	5,342,746
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	3,455,049	2,961,438	2,820,187	1,239,219
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	327,359	878,555	823,332	128,590
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	10,905,901	7,070,627	7,070,627	3,345,836
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	1,241,291	2,830,177	549,681	629,101

Schedule of Reconciliation of_3

Schedule of Reconciliation of Convertible Note Receivable Measured on Recurring Basis (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Subsequent Events [Abstract]
Beginning balance	$ 2,072	$ 2,514
Net transfers into (out of) Level 3
Purchases settlements and other net	(2,072)
Fair value adjustments		(104,339)	(126,277)
Ending balance		$ 2,072	$ 2,514

Schedule of Reconciliation of W

Schedule of Reconciliation of Warrant Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Subsequent Events [Abstract]
Fair value, Beginning Balance	$ 3,784	$ 3,598	$ 25,962
January 2024 Bridge Loan - Tranche #2 warrant issuance	1,858
Gain recognized in earnings from change in fair value	1,587	(6,164)	(42,109)
Reclassification of warrants from liability classified to equity classified	(2,970)
Fair Value, Ending Balance	$ 4,259	$ 3,784	$ 3,598

Schedule of January 20224 Bridg

Schedule of January 20224 Bridge Loan (Details) - January Two Thousand Twenty Four Bridge Loan Tranche Two Warrants [Member]		Jul. 15, 2024 $ / shares	Jan. 16, 2024 $ / shares
Class of Warrant or Right [Line Items]
Common share price		$ 3.19	$ 2
Term to initial exercise date (years)	[1]		6 months
Term (years)		5 years	5 years
Measurement Input, Expected Dividend Rate [Member]
Class of Warrant or Right [Line Items]
Warrant and right outstanding measurement input		0	0
Measurement Input, Risk Free Interest Rate [Member]
Class of Warrant or Right [Line Items]
Warrant and right outstanding measurement input		4	3.90
Measurement Input, Price Volatility [Member]
Class of Warrant or Right [Line Items]
Warrant and right outstanding measurement input		112.5	107.5
[1]As discussed further in Note 7, the warrants were not exercisable and the exercise price was not set until certain conditions were met. As of July 15, 2024, the warrants became exercisable and no longer contain adjustment provisions to the exercise price that are not indexed to the Company’s own stock. As such, the warrants were marked to fair value as of the initial exercise date and then reclassified from liability classified to equity classified.

Schedule of Debt (Details)

Schedule of Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Jul. 29, 2024	Dec. 31, 2023	Dec. 31, 2022
Line of Credit Facility [Line Items]
Total short-term debt - unaffiliated	$ 3,695		$ 19,331
Short-term debt - other			2,108
Total short-term debt - related parties	38,915		19,909
Total debt	42,610	$ 42,700	39,240
CV Starr Bridge Loan Net Of Discount [Member]
Line of Credit Facility [Line Items]
Total short-term debt - related parties	5,640		5,523
R W I Bridge Loan Net Of Discount [Member]
Line of Credit Facility [Line Items]
Total short-term debt - related parties	29,482		12,967
Ceo Promissory Note [Member]
Line of Credit Facility [Line Items]
Total short-term debt - related parties	3,793		1,419
Yorkville [Member] | Pre Paid Advance Agreement [Member]
Line of Credit Facility [Line Items]
Total short-term debt - unaffiliated			17,223
Yorkville [Member] | Convertible Promissory Notes [Member]
Line of Credit Facility [Line Items]
Total short-term debt - unaffiliated	$ 3,695

Schedule of Changes in Deferr_2

Schedule of Changes in Deferred Revenue from Contract Liabilities (Details) (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Subsequent Events [Abstract]
Deferred revenue	$ 3,736	$ 3,818
Unearned revenue	$ 2,271	$ 2,274

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	Nov. 25, 2024	Oct. 09, 2024	Sep. 30, 2024	Mar. 13, 2024	Dec. 31, 2023	Jul. 31, 2023	Apr. 10, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Common stock par value			$ 0.0001		$ 0.0001			$ 0.0001
Exercise price				$ 8.10			$ 7.50
Maximum [Member]
Subsequent Event [Line Items]
Exercise price						$ 7.50
Subsequent Event [Member]
Subsequent Event [Line Items]
Proceeds from notes and purchaser warrants	$ 750
Bearing interest	8%
Increase in bearing interest	10%
Common stock par value	$ 0.0001
Exercise price	2.85
Gross proceeds	2,500,000
Floor price	$ 1
Warrant outstanding term	5 years
Percentage of cash fee equal to aggregate proceeds	7%
Percentage of non-accountable expense fee	1%
Initial retainer fee	$ 25
Reimbursement of legal expenses	$ 75
Percentage of exercise price equal to offering price	125%
Subsequent Event [Member] | Maximum [Member]
Subsequent Event [Line Items]
Notes and purchaser warrants principal amount	$ 1,000
Sequence Lifescience Inc [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Consideration paid for assets		$ 5,500
Upfront payment		1,000
Monthly milestone payments		4,000
Prior payment to related party		$ 500
Net sales percentage		20%