Vicarious Surgical (RBOT) 10-Q 8 Nov 21 2021 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2021	Nov. 01, 2021
Document Information Line Items
Entity Registrant Name	VICARIOUS SURGICAL INC.
Trading Symbol	RBOT
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Entity Central Index Key	0001812173
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	001-39384
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	87-2678169
Entity Address, Address Line One	78 Fourth Avenue
Entity Address, City or Town	Waltham
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	02451
Title of 12(b) Security	Class A common stock, $0.0001 par value per share
Security Exchange Name	NYSE
Entity Interactive Data Current	Yes
City Area Code	000
Local Phone Number	00000000
Class A Common Stock
Document Information Line Items
Entity Common Stock, Shares Outstanding		98,832,452
Class B Common Stock
Document Information Line Items
Entity Common Stock, Shares Outstanding		19,789,860

Unaudited Condensed Balance She

Unaudited Condensed Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 185,046	$ 16,867
Prepaid expenses and other current assets	6,179	258
Total current assets	191,225	17,125
Restricted cash	622	118
Property and equipment, net	1,517	445
Other long-term assets		100
Total assets	193,364	17,788
Current liabilities:
Accounts payable	848	373
Accrued expenses	1,615	394
Current portion of equipment loans	47	47
Current portion of term loan	600
Total current liabilities	3,110	814
Deferred rent	1,467	58
Equipment loans, net of current portion	28	63
Term loan, net of current portion and issuance costs	836
Warrant liabilities	178,287
Total liabilities	183,728	935
Commitments and Contingencies (Note 8)
Legacy convertible preferred stock (Note 10)
Stockholders’ equity:
Preferred stock, $0.0001 par value; 1,000,000 shares authorized; no shares issued or outstanding at September 30, 2021 and December 31, 2020
Class A Common stock, $0.0001 par value; 300,000,000 and 200,000,000 shares authorized at September 30, 2021 and December 31, 2020, respectively; 98,832,452 and 67,640,740 shares issued and outstanding at September 30, 2021 and December 31, 2020, respectively	10	7
Class B Common stock, $0.0001 par value; 22,000,000 and 20,000,000 shares authorized at September 30, 2021 and December 31, 2020, respectively; 19,789,860 and 19,572,257 shares issued and outstanding at September 30, 2021 and December 31, 2020, respectively	2	2
Additional paid-in capital	118,563	48,435
Accumulated deficit	(108,939)	(31,591)
Total stockholders’ equity	9,636	16,853
Total liabilities and stockholders’ equity	$ 193,364	$ 17,788

Unaudited Condensed Balance S_2

Unaudited Condensed Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2021	Dec. 31, 2020
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Class A Common Stock
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	300,000,000	200,000,000
Common stock, shares issued	98,832,452	67,640,740
Common stock, shares outstanding	98,832,452	67,640,740
Class B Common Stock
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	22,000,000	20,000,000
Common stock, shares issued	19,789,860	19,572,257
Common stock, shares outstanding	19,789,860	19,572,257

Unaudited Condensed Statements

Unaudited Condensed Statements of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Operating expenses:
Research and development	$ 5,189	$ 2,504	$ 12,804	$ 6,831
Sales and marketing	842	362	1,393	776
General and administrative	2,530	475	6,206	1,594
Total operating expenses	8,561	3,341	20,403	9,201
Loss from operations	(8,561)	(3,341)	(20,403)	(9,201)
Other income (expense):
Change in fair value of warrant liabilities	(56,887)		(56,887)
Interest income		1	1	114
Interest expense	(31)	(1)	(59)	(4)
Loss before income taxes	(65,479)	(3,341)	(77,348)	(9,091)
Provision for income taxes
Net loss and comprehensive loss	$ (65,479)	$ (3,341)	$ (77,348)	$ (9,091)
Net loss per share of Class A and Class B common stock, basic and diluted (in Dollars per share)	$ (0.71)	$ (0.04)	$ (0.87)	$ (0.12)

Unaudited Condensed Statement_2

Unaudited Condensed Statements of Convertible Preferred Stock, Common Stock and Stockholders’ Equity - USD ($) $ in Thousands	Class A & BClass A & B Common Stock	Convertible Preferred Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Balance at Dec. 31, 2019	$ 2	$ 33,150	$ 1,196	$ (18,716)	$ (17,518)
Balance (in Shares) at Dec. 31, 2019	17,613,962	52,885,027
Retroactive application of recapitalization (Note 1)	$ 5	$ (33,150)	33,142		33,150
Retroactive application of recapitalization (Note 1) (in Shares)	52,885,027	(52,885,027)
Adjusted balance, beginning of period	$ 7		34,338	(18,716)	15,632
Adjusted balance, beginning of period (in Shares)	70,498,989
Series A-3 financing, net issuance cost of $95	$ 1		13,104		13,105
Series A-3 financing, net issuance cost of $95 (in Shares)	13,248,632
Exercise of common stock options			36		36
Exercise of common stock options (in Shares)	304,193
Stock-based compensation			334		334
Stock-based compensation (in Shares)
Vesting of restricted stock	$ 1		(1)
Vesting of restricted stock (in Shares)	1,958,364
Net loss				(9,091)	(9,091)
Balance at Sep. 30, 2020	$ 9		47,811	(27,807)	20,016
Balance (in Shares) at Sep. 30, 2020	86,010,178
Balance at Jun. 30, 2020	$ 2	$ 33,150	1,354	(24,466)	(23,110)
Balance (in Shares) at Jun. 30, 2020	18,920,979	52,885,027
Retroactive application of recapitalization (Note 1)	$ 5	$ (33,150)	33,142		33,150
Retroactive application of recapitalization (Note 1) (in Shares)	52,885,027	(52,885,027)
Adjusted balance, beginning of period	$ 7		34,496	(24,466)	10,040
Adjusted balance, beginning of period (in Shares)	71,806,006
Series A-3 financing, net issuance cost of $95	$ 1		13,104		13,105
Series A-3 financing, net issuance cost of $95 (in Shares)	13,248,632
Exercise of common stock options			36		36
Exercise of common stock options (in Shares)	302,752
Stock-based compensation			176		176
Vesting of restricted stock	$ 1		(1)
Vesting of restricted stock (in Shares)	652,788
Net loss				(3,341)	(3,341)
Balance at Sep. 30, 2020	$ 9		47,811	(27,807)	20,016
Balance (in Shares) at Sep. 30, 2020	86,010,178
Balance at Dec. 31, 2020	$ 2	$ 46,670	1,772	(31,591)	(29,817)
Balance (in Shares) at Dec. 31, 2020	20,662,068	66,550,929
Retroactive application of recapitalization (Note 1)	$ 7	$ (46,670)	46,663		46,670
Retroactive application of recapitalization (Note 1) (in Shares)	66,550,929	(66,550,929)
Adjusted balance, beginning of period	$ 9		48,435	(31,591)	16,853
Adjusted balance, beginning of period (in Shares)	87,212,997
Reverse recapitalization, net of transaction costs (Note 1)	$ 3		69,021		69,024
Reverse recapitalization, net of transaction costs (Note 1) (in Shares)	30,579,972
Cashless exercise of warrants
Cashless exercise of warrants (in Shares)	146,577
Exercise of common stock options			115		115
Exercise of common stock options (in Shares)	465,163
Stock-based compensation			992		992
Vesting of restricted stock
Vesting of restricted stock (in Shares)	217,603
Net loss				(77,348)	(77,348)
Balance at Sep. 30, 2021	$ 12		118,563	(108,939)	9,636
Balance (in Shares) at Sep. 30, 2021	118,622,312
Balance at Jun. 30, 2021	$ 2	$ 46,670	2,508	(43,460)	(40,950)
Balance (in Shares) at Jun. 30, 2021	21,315,731	66,550,929
Retroactive application of recapitalization (Note 1)	$ 7	$ (46,670)	46,663		46,670
Retroactive application of recapitalization (Note 1) (in Shares)	66,550,929	(66,550,929)
Adjusted balance, beginning of period	$ 9		49,171	(43,460)	5,720
Adjusted balance, beginning of period (in Shares)	87,866,660
Reverse recapitalization, net of transaction costs (Note 1)	$ 3		69,021		69,024
Reverse recapitalization, net of transaction costs (Note 1) (in Shares)	30,579,972
Cashless exercise of warrants
Cashless exercise of warrants (in Shares)	146,577
Exercise of common stock options			4		4
Exercise of common stock options (in Shares)	29,103
Stock-based compensation			367		367
Net loss				(65,479)	(65,479)
Balance at Sep. 30, 2021	$ 12		$ 118,563	$ (108,939)	$ 9,636
Balance (in Shares) at Sep. 30, 2021	118,622,312

Unaudited Condensed Statement_3

Unaudited Condensed Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash flows from operating activities:
Net loss	$ (77,348)	$ (9,091)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	190	111
Stock-based compensation	992	334
Amortization of capitalized debt issuance costs	36
Change in fair value of warrant liabilities	56,887
Changes in operating assets and liabilities:
Prepaid expenses and other current assets	(5,921)	123
Accounts payable	190	195
Accrued expenses	860	82
Deferred rent	569	2
Net cash used in operating activities	(23,545)	(8,244)
Cash flows from investing activities:
Purchases of property and equipment	(422)	(65)
Proceeds from sales of short term investments		13,326
Net cash (used in)/provided by investing activities	(422)	13,261
Cash flows from financing activities:
Repayment of equipment loans	(35)	(36)
Proceeds from series A-3 financing, net of issuance costs		13,105
Proceeds from term loan	1,500
Proceeds from reverse recapitalization, net of issuance costs	191,070
Proceeds from exercise of stock options	115	36
Net cash provided by financing activities	192,650	13,105
Change in cash, cash equivalents and restricted cash	168,683	18,122
Cash, cash equivalents and restricted cash, beginning of period	16,985	2,304
Cash, cash equivalents and restricted cash, end of period	185,668	20,426
Reconciliation of restricted cash:
Cash and cash equivalents	185,046	20,308
Restricted cash	622	118
Reconciliation of restricted cash total	185,668	20,426
Supplemental cash flow information:
Interest paid	23	1
Non-cash investing and financing activities:
Leasehold improvements acquired in connection with Waltham lease	840
Reverse recapitalization costs in accounts payable and accrued expenses	$ 646

Nature of Business and Basis of

Nature of Business and Basis of Presentation	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
NATURE OF BUSINESS AND BASIS OF PRESENTATION	1. NATURE OF BUSINESS AND BASIS OF PRESENTATION Nature of Business Vicarious Surgical, Inc. (“Vicarious” or the “Company”) was incorporated in the state of Delaware on May 1, 2014, and is headquartered in Waltham, Massachusetts. The Company is currently developing its virtual reality surgical system using proprietary human-like surgical robots and virtual reality to transport surgeons inside the patient to perform minimally invasive surgical procedures. The accompanying financial statements are prepared in conformity with accounting principles generally accepted in the United States of America (“US GAAP”). Any reference in these notes to applicable guidance is meant to refer to the authoritative US GAAP. Unless otherwise indicated or the context otherwise requires, references in this Quarterly Report on Form 10-Q to the “Company” and “Vicarious Surgical” refer to the consolidated operations of Vicarious Surgical Inc. References to “D8” refer to the company prior to the consummation of the Business Combination and references to “Legacy Vicarious Surgical” refer to Vicarious Surgical Inc. prior to the consummation of the Business Combination. On April 15, 2021, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with D8 Holdings Corp (“D8”) to effect a business combination between D8 and the Company with the Company surviving the merger as a wholly owned subsidiary of D8 (the “Business Combination”). On September 17, 2021 the Merger Agreement was effected, and each shares of Vicarious Surgical Inc. stock was exchanged for 3.29831 shares of D8 common stock. The Company received total proceeds of $77,993 after redemptions. In connection with the Merger, D8 entered into subscription agreements with subscribers who agreed to purchase an aggregate of 14,200,000 shares of Class A common stock for a purchase price of $142,000 (the “PIPE”), all of which were issued on the effective date. In total, this provided the Company cash of $190,424, which is net of transaction costs of $29,569. Legacy Vicarious Surgical was deemed to be the accounting acquirer in the business combination. The determination was primarily based on Legacy Vicarious Surgical’s stockholders having a majority of the voting power in the combined company, Legacy Vicarious Surgical having the ability to appoint a majority of the Board of Directors of the company, Legacy Vicarious Surgical’s existing management team comprising the senior management of the combined company, Legacy Vicarious Surgical comprising the ongoing operations of the combined company and the combined company assuming Vicarious Surgical’s name. Accordingly, for accounting purposes, the business combination was treated as the equivalent of Legacy Vicarious Surgical issuing stock for the net assets of D8, accompanied by a recapitalization. The net assets of D8 are stated at historical cost, with no goodwill or other intangible assets recorded. While D8 was the legal acquirer in the business combination, because Legacy Vicarious Surgical was deemed the accounting acquirer, the historical financial statements of Legacy Vicarious Surgical became the historical financial statements of the combined company upon the consummation of the Business Combination. As a result, the financial statements included in this report reflect (i) the historical operating results of Legacy Vicarious Surgical prior to the business combination; (ii) the combined results of D8 and Legacy Vicarious Surgical following the close of the Business Combination; (iii) the assets and liabilities of Legacy Vicarious Surgical at their historical cost; and (iv) the Legacy Vicarious Surgical’s equity structure for all periods presented, as affected by the recapitalization presentation. In accordance with guidance applicable to these circumstances, the equity structure has been restated in all comparable periods up to the Closing Date to reflect the number of shares of the Company’s common stock, $0.0001 par value per share, issued to Legacy Vicarious Surgical’s stockholders in connection with the Business Combination. As such, the shares and corresponding capital amounts and earnings per share related to Legacy Vicarious Surgical’s outstanding convertible preferred stock and Legacy Vicarious Surgical’s common stock prior to the business combination have been retroactively restated as shares reflecting the exchange ratio of $3.29831 established in the Business Combination. Legacy Vicarious Surgical’s convertible preferred stock previously classified as mezzanine was retroactively adjusted, converted into common stock and reclassified to permanent as a result of the reverse recapitalization. Basis of Presentation The accompanying unaudited condensed financial statements have been prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) and applicable rules and regulations of the Securities and Exchange Commission (“SEC”) regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP may have been condensed or omitted pursuant to such rules and regulations. Accordingly, these interim condensed financial statements should be read in conjunction with the audited financial statements and accompanying notes for the years ended December 31, 2020 and 2019. The condensed balance sheet as of December 31, 2020, included herein, was derived from the audited financial statements of the Company. The unaudited condensed interim financial statements, in the opinion of management, reflect all adjustments, consisting only of normal recurring adjustments, necessary to present fairly our financial position as of September 30, 2021, our results of operations, and shareholders’ equity for the three and nine-month periods ended September 30, 2021 and 2020, and our cash flows for the nine-month periods ended September 30, 2021 and 2020. The operating results for the three and nine-month periods ended September 30, 2021 are not necessarily indicative of the results to be expected for the year ending December 31, 2021 or for any interim period or for any other future year.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying financial statements reflect the application of certain significant accounting policies as described in this note and elsewhere in the accompanying financial statements and notes. Use of Estimates The preparation of financial statements in conformity with US GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting periods presented. Estimates are used for, but are not limited to, the Company’s ability to continue as a going concern, depreciation of property and equipment, fair value of financial instruments, and contingencies. Actual results may differ from those estimates. Fair Value of Financial Instruments US GAAP requires disclosure of fair value information about financial instruments, whether or not recognized in the balance sheet, for which it is practicable to estimate that value. The framework provides a fair value hierarchy that prioritizes the inputs for the valuation techniques. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements) and minimizes the use of unobservable inputs. The most observable inputs are used, when available. The three levels of the fair value hierarchy are described as follows: Level 1 Level 2 Level 3 The carrying values of prepaid expenses, accounts payable, and accrued expenses approximate their fair values due to the short-term nature of the instruments. The fair value of Public Warrants, was calculated using a binomial / lattice model that assumes optimal exercise of the Company’s redemption option, including the make whole table, at the earliest possible date. The fair value of Private Warrants was calculated using the Black-Scholes Option Pricing Model since these instruments do not have the early redemption feature. Cash and Cash Equivalents Cash and cash equivalents consist of checking accounts and money market funds. The Company considers all highly liquid investments with an original maturity of 90 days or less at the date of purchase to be cash equivalents. Restricted Cash The Company has an agreement to maintain a cash balance of $622 and $118 at September 30, 2021 and December 31, 2020, respectively as collateral for letters of credit related to the Company’s leases. The balance is classified as long-term on the Company’s balance sheets as the lease periods end beginning in December 2023 through February 2029. Short-Term Investments All of the Company’s investments, which consist of certificates of deposit, are classified as available for sale and are carried at fair value. There were no unrealized gains for the three and nine month periods ended September 30, 2021 and year ended December 31, 2020. The Company holds no short-term investments at September 30, 2021. Concentrations of Credit Risk and Off-Balance-Sheet Risk The Company has no significant off-balance-sheet risk, such as foreign exchange contracts, option contracts, or other foreign hedging arrangements. Financial instruments that potentially expose the Company to concentrations of credit risk consist mainly of cash and cash equivalents. The Company maintains its cash and cash equivalents principally with accredited financial institutions of high-credit standing. Warrant Liabilities The Company does not use derivative instruments to hedge its exposures to cash flow, market or foreign currency risks. Management evaluates all of the Company’s financial instruments, including issued Warrants to purchase its Class A common stock, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives, pursuant to ASC 480 and ASC 815-15. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. As part of the Business Combination, the Company assumed 17,249,991 Public Warrants that are exercisable to purchase shares of Class A common stock to investors as well as 10,400,000 Private Placement Warrants. All of the Company’s outstanding Warrants are recognized as derivative liabilities in accordance with ASC 815-40. Accordingly, the Company recognizes the warrants as liabilities at fair value and adjusts the warrant liability to fair value at each reporting period. The liabilities are subject to re-measurement at each balance sheet date until exercised, and any change in fair value is recognized in the statement of operations. The fair value of Public Warrants was calculated using a binomial / lattice model that assumes optimal exercise of the Company’s redemption option, including the make whole table, at the earliest possible date. The fair value of Private Warrants was calculated using the Black-Scholes Option Pricing Model since these instruments do not have the early redemption feature. Property and Equipment Property and equipment are recorded at cost. Expenditures for repairs and maintenance are expensed as incurred. When assets are retired or disposed of, the assets and related accumulated depreciation are eliminated from the accounts, and any resulting gain or loss is included in the determination of net loss. Depreciation is calculated using the straight-line method over the estimated useful lives of the related assets as follows: ESTIMATED USEFUL LIFE Computer equipment and software 3 years Manufacturing equipment 3-5 years Furniture and fixtures 3-7 years Leasehold improvements lesser of useful life or remaining lease term Impairment of Long-Lived Assets The Company continually evaluates whether events or circumstances have occurred that indicate that the estimated remaining useful life of its long-lived assets may warrant revision or that the carrying value of these assets may be impaired. The Company does not believe that any events have occurred through September 30, 2021, that would indicate its long-lived assets are impaired. Guarantees and Indemnifications As permitted under Delaware law, the Company indemnifies its officers, directors, consultants and employees for certain events or occurrences that happen by reason of the relationship with, or position held at, the Company. Through September 30, 2021, the Company had not experienced any losses related to these indemnification obligations, and no claims were outstanding. The Company does not expect significant claims related to these indemnification obligations and, consequently, concluded that the fair value of these obligations is negligible, and no related liabilities have been established. Research and Development Research and development costs are expensed in the period incurred. Research and development costs include payroll and personnel expenses, consulting costs, software and webservices, legal, raw materials and allocated overhead such as depreciation and amortization, rent and utilities. Advance payments for goods and services to be used in future research and development activities are recorded as prepaid expenses and are expensed over the service period as the services are provided or when the goods are consumed. Stock-Based Compensation The Company accounts for all stock-based compensation, including stock options and warrants issued as compensation for services, at fair value and recognizes stock-based compensation expense for those equity awards, net of actual forfeitures, over the requisite service period, which is generally the vesting period of the respective award. The fair value of the Company’s stock options and warrants on the date of grant is determined by a Black-Scholes pricing model utilizing key assumptions such as stock price, expected volatility and expected term. The Company’s estimates of these assumptions are primarily based on the fair value of the Company’s stock, historical data, peer company data and judgment regarding future trends. Prior to becoming a publicly traded company, the fair value of the Company’s common stock was determined by the Board of Directors at each award grant date based upon a variety of factors, including the results obtained from an independent third-party valuation, the Company’s financial position and historical financial performance, the status of technological developments within the Company’s proposed products, the illiquid nature of the common stock, arm’s length sales of the Company’s capital stock, including convertible preferred stock, the effect of the rights and preferences of the preferred shareholders, and the prospects of a liquidity event, among others, as the Company’s common stock is was not actively traded. Since becoming a publicly traded company, the Company uses its publicly traded stock price as the fair value of its common stock. Income Taxes The Company accounts for income taxes under the asset and liability method pursuant to ASC 740, Accounting for Income Taxes The Company recognizes deferred tax assets to the extent that management believes that these assets are more likely than not to be realized in the future. In making such a determination, management considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations The Company provides reserves for potential payments of taxes to various tax authorities related to uncertain tax positions. Amounts recognized are based on a determination of whether a tax benefit taken by the Company in its tax filings or positions is “more likely than not” to be sustained on audit. The amount recognized is equal to the largest amount that is more than 50% likely to be sustained. Interest and penalties associated with uncertain tax positions are recorded as a component of income tax expense. Net Loss Per Share Basic net loss per share attributable to common stockholders is computed by dividing the net loss attributable to common stockholders by the weighted average number of common shares outstanding for the period. Diluted net loss attributable to common stockholders is computed by adjusting net loss attributable to common stockholders to reallocate undistributed earnings based on the potential impact of dilutive securities. Diluted loss per share attributable to common stockholders is computed by dividing the diluted net loss attributable to common stockholders by the weighted average number of common shares outstanding for the period, including potential dilutive common stock. For purpose of this calculation, outstanding stock options, stock warrants and convertible preferred stock are considered potential dilutive common stock and are excluded from the computation of net loss per share as their effect is anti-dilutive. Accordingly, in periods in which the Company reports a net loss, such losses are not allocated to such participating securities. In periods in which the Company reports a net loss attributable to common stockholders, diluted net loss per share attributable to common stockholders is the same as basic net loss per share attributable to common stockholders, since dilutive common shares are not assumed to be outstanding if their effect is anti-dilutive. Comprehensive Loss There were no differences between net loss and comprehensive loss presented in the statements of operations for the three and nine month periods ended September 30, 2021 and 2020. Segments Operating segments are identified as components of an enterprise about which separate discrete financial information is made available for evaluation by the chief operating decision maker (“CODM’) in making decisions regarding resource allocation and assessing performance. The CODM is the Company’s chief executive officer. The Company manages its operations as a single segment for the purposes of assessing performance and making operating decisions. The Company’s singular concentration is focused on the development of its virtual reality surgical system. Emerging Growth Company Status The Company is an “emerging growth company,” (“EGC”) as defined in the Jumpstart Our Business Startups Act, (the “JOBS Act”), and may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not EGCs. The Company may take advantage of these exemptions until it is no longer an EGC under Section 107 of the JOBS Act and has elected to use the extended transition period for complying with new or revised accounting standards. As a result of this election, the Company’s financial statements may not be comparable to companies that comply with public company Financial Accounting Standards Board (“FASB”) standards’ effective dates. The Company may take advantage of these exemptions up until the last day of the fiscal year following the fifth anniversary of an offering or such earlier time that it is no longer an EGC. Recently Issued Accounting Standards In February 2016, the FASB issued Accounting Standards Updates (“ASU”) No. 2016-02, Leases (Topic 842) In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments-Credit Losses: Measurement of Credit Losses on Financial Instruments (Topic 326) Codification Improvements to Topic 326, Financial Instruments-Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments In December 2019, the FASB issued ASU No. 2019-12, Simplifying the Accounting for Income Taxes

Acquisiton

Acquisiton	9 Months Ended
	Sep. 30, 2021
Business Combinations [Abstract]
ACQUISITON	3. AcquisitIon On September 17, 2021, the Company and D8 consummated the business combination with Legacy Vicarious Surgical surviving the merger as a wholly-owned subsidiary of D8. Upon the consummation of the business combination, each share of Legacy Vicarious Surgical issued and outstanding was converted into the right to receive 3.29831 shares (the “Exchange Ratio”) of the Company’s common stock (the “Merger Consideration”). Upon the closing of the business combination, D8’s certificate of incorporation was amended and restated to, among other things, increase the total number of authorized shares of all classes of capital stock to 143,931,076 shares, of which 124,141,216 were designated as Class A common stock and 19,789,860 were designated as Class B common stock both having a par value of $0.0001 per share. In connection with the execution of the definitive agreement for the business combination, D8 entered into separate subscription agreements (each a “Subscription Agreement”) with a number of investors (each a “Subscriber”), pursuant to which the Subscribers agreed to purchase, and D8 agreed to sell to the Subscribers, an aggregate of 14,200,000 shares of the Company’s common stock, for a purchase price of $10.00 per share and an aggregate purchase price of $142,000, in a private placement pursuant to the Subscription Agreements (the “PIPE” financing). The PIPE financing closed simultaneously with the consummation of the business combination. The business combination is accounted for as a reverse recapitalization in accordance with US GAAP. Under this method of accounting, D8 was treated as the “acquired” company for financial accounting purposes. See Note 1, “Nature of Business and Basis of Presentation” for further details. Accordingly, for accounting purposes, the business combination was treated as the equivalent of Vicarious Surgical issuing stock for the net assets of D8, accompanied by a recapitalization. The net assets of D8 are stated at historical cost, with no goodwill or other intangible assets recorded. The following table reconciles the elements of the business combination to the statement of cash flows and the statement of changes in equity for the nine months ended September 30, 2021. Recapitalization Cash - D8’s trust and cash (net of redemptions) $ 77,993 Cash - PIPE Financing 142,000 Less: Transaction costs and advisory fees (24,443 ) Net proceeds from reverse recapitalization 195,550 Less: Warrant liabilities assumed (121,400 ) Less: Accrued transaction costs and advisory fees (5,126 ) Net proceeds from reverse recapitalization $ 69,024 The number of shares of common stock issued immediately following the consummation of the business combination was as follows: Number of Common stock, outstanding prior to the business combination 34,500,000 Less: Redemption of D8 shares (26,745,028 ) D8 Public Shares 7,754,972 D8 Sponsor Shares 8,625,000 Shares issued in PIPE financing 14,200,000 Business combination and PIPE financing shares 30,579,972 Legacy Vicarious Surgical shares (1) 88,042,340 Total shares of common stock immediately after Business Combination 118,622,312 (1) The number of Legacy Vicarious Surgical shares was determined from the shares of Legacy Vicarious Surgical shares outstanding immediately prior to the closing of the business combination converted at the Exchange Ratio of 3.29831. All fractional shares were rounded down.

Property and Equipment, Net

Property and Equipment, Net	9 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	4. PROPERTY AND EQUIPMENT, NET Property and equipment, net consist of the following: Estimated September 30, December 31, Useful Lives 2021 2020 Machinery and equipment 3 to 5 years $ 553 $ 535 Furniture and fixed assets 3 to 7 years 153 103 Computer hardware and software 3 years 119 67 Leasehold improvements Lessor of lease term or asset life 1,166 24 Total property and equipment 1,991 729 Less accumulated depreciation (474 ) (284 ) Property and equipment, net $ 1,517 $ 445 In connection with the Waltham lease, the Company received $840 related to leasehold improvements funded by its landlord. These leasehold improvements are being depreciated over the shorter of the lesser of the lease term or each asset’s life. The $840 amount paid to vendors by the landlord has been included in deferred rent and leasehold improvements and is being amortized as a reduction to rent expense on a straight-line basis over the life of the lease. Depreciation expense for the three and nine months ended September 30, 2021 was $84 and $189 respectively. Machinery with a gross value of $232 was acquired for cash of $47 and equipment loans of $185 in 2019. This machinery had accumulated amortization of $141 and $97 at September 30, 2021 and December 31, 2020, respectively.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	5. FAIR VALUE MEASUREMENTS The following fair value hierarchy table presents information about the Company’s financial assets measured at fair value on a recurring basis and indicates the fair value hierarchy of the inputs the Company utilized to determine such fair value: September 30, 2021 Quoted Prices Significant in Active Other Significant Markets for observable Unobservable (Level 1) (Level 2) (Level 3) Total Assets: Money market funds $ 183,979 $ — $ — $ 183,979 Total assets $ 183,979 $ — $ — $ 183,979 Liabilities: Warrant liabilities - public warrants $ — $ — $ 86,767 $ 86,767 Warrant liabilities - private warrants — — 91,520 91,520 Total liabilities $ — $ — $ 178,287 $ 178,287 December 31, 2020 Quoted Prices Significant in Active Other Significant Markets for Observable Unobservable (Level 1) (Level 2) (Level 3) Total Assets: Money market funds $ 15,768 $ — $ — $ 15,768 Total assets $ 15,768 $ — $ — $ 15,768 Money market funds and certificates of deposit are classified as cash and cash equivalents and short-term investments, respectively. The fair value of Public Warrants, was calculated using a binomial / lattice model that assumes optimal exercise of the Company’s redemption option, including the make whole table, at the earliest possible date. The fair value of Private Warrants was calculated using the Black-Scholes Option Pricing Model. The significant assumptions used in the model were the Company’s stock price, exercise price, expected term, volatility, interest rate, and dividend yield. For the period ended September 30, 2021, the Company recognized a charge to the statement of operations resulting from an increase in the fair value of liabilities of approximately $56.9 million presented as change in fair value of derivative warrant liabilities on the accompanying statement of operations. The Company estimates the volatility of its warrants based on implied volatility from the Company’s traded Warrants and from historical volatility of select peer companies Class A common stock that matches the expected remaining life of the Warrants. The risk-free interest rate is based on the U.S. Treasury zero-coupon yield curve on the grant date for a maturity similar to the expected remaining life of the Warrants. The expected life of the Warrants is assumed to be equivalent to their remaining contractual term. The dividend rate is based on the historical rate, which the Company anticipates remaining at zero. The following table provides quantitative information regarding Level 3 fair value measurements inputs at their measurement: As of As of Public and Private Warrants September 17, September 30, Volatility 62.5 % 62.5 % Stock price $ 11.57 $ 14.96 Expected life of options to convert 5.0 years 5.0 years Risk-free rate 0.90 % 1.00 % Dividend yield 0.00 % 0.00 %

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	9 Months Ended
	Sep. 30, 2021
Accrued Expenses and Other Current Liabilities [Line Items]
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	6. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES The following table summarizes the Company’s components of accrued expenses and other current liabilities: As of September 2021 December 31, Compensation and benefits related $ 545 $ 291 Professional services and other 1,070 103 Accrued expenses $ 1,615 $ 394

Debt

Debt	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
DEBT	7. DEBT Term Loan In October 2020, the Company entered into a term loan that provides the Company with borrowings up to $3.5 million that becomes due on April 1, 2024. The loan consists of two tranches; a $1.5 million tranche which became available to the Company upon the close of the loan agreement in October 2020 and was available to the Company to draw through March 31, 2021. The second tranche of $2.0 million becomes available to the Company through September 30, 2021, upon the Company’s successful achievement of a milestone related to the development of the Company’s surgical robot. Although the milestone was achieved, the Company chose not to draw down the $2.0 million tranche. The term loan is interest-only through September 30, 2021, at which time the company will make the first of 30 equal monthly payments of principal plus interest. Upon receipt of the second tranche, the interest-only window will be extended by six months to March 30, 2022, then followed by twenty-four equal monthly payments of principal plus interest. The term loan bears interest at a floating rate equal to the Prime Rate, but not less than a minimum rate of 3.25%. In addition, the final payment made at the earlier of the maturity of the loan or its termination is to include a deferred interest payment of 7.5% of the amount borrowed, resulting in a minimum annual rate of 5.98% to be paid to the lender. In the event the Company chooses to repay the term loan prior to the first anniversary of the term loan closing, a prepayment fee of 3% of the outstanding principal balance will apply. The prepayment fee is reduced to 2% if paid after the first anniversary date but before the second anniversary date and then is 1% thereafter. The prepayment fee does not apply if the Company and the bank agree to refinance the loan prior to maturity. The loan has no financial covenants but does contain monthly reporting requirements and gives the lender a first priority lien on all Company assets. No amounts were outstanding as of December 31, 2020. In March of 2021, the Company borrowed the first tranche of $1.5 million. As of September 30, 2021, $1.5 million was outstanding on the term loan. Deferred Financing Costs In connection with the term loan, the Company incurred $0.1 million in expenses, inclusive of the warrant expense, which are included in other long-term assets at December 31, 2020 and were then netted against the loan proceeds drawn in March 2021. The Company is amortizing these costs over the life of the borrowing. In the three and nine months ended September 30, 2021, $9 and $18 of capitalized costs was amortized to interest expense. Common Stock Warrant In connection with the term loan, the Company issued the lender a warrant to purchase 254,794 shares of common stock at a $0.41 per share. The common stock warrant was exercisable for 10 years from the date of issuance, was structured to survive a merger or acquisition (except all-cash and/or public stock acquisitions) and allowed for cashless exercise in whole or part. The fair value of the common stock warrant was $0.33 per share at the grant date, and the Company recorded a total of $85 in deferred financing costs associated with the warrant issuances which are included in other long-term assets at December 31, 2020. At the time of the Company’s recapitalization, the lender elected to cashless exercise the warrants resulting in the net issuance of 146,577 shares of common stock. Equipment Loans In March 2019, the Company entered into two equipment loans with a vendor for the purchase of manufacturing machinery. The equipment loans had an aggregate principal balance of $185 at inception, with forty-eight equal monthly payments of principal and interest due beginning ninety days after taking possession of the machinery. The equipment loans are collateralized by the underlying machinery. As of September 30, 2021 and December 31, 2020, the aggregate outstanding principal balance of the equipment loans was $28 and $63, respectively, net of current portion of $47. The following table represents the future payments required under the noncancellable equipment agreements and includes interest of $5: Years Ended December 31, 2021, remaining three months $ 13 2022 50 2023 17 Total future equipment payments $ 80

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	8. COMMITMENTS AND CONTINGENCIES The Company leases its office facility under noncancelable operating lease agreements expiring in December 2023 and February 2029. Rent expense for the three and nine months ended September 30, 2021 was $392 and $906, respectively and for the three and nine month periods ended September 30, 2020 was $109, and $336, respectively. On January 25, 2021, the Company entered into a twelve-year lease agreement that commences on April 1, 2021 and ends on February 28, 2029. Rental payments due over the period of the lease total $9.7 million. The following table presents the future minimum lease payments required under the Company’s noncancellable operating leases at September 30, 2021: Years Ended December 31, 2021, remaining three months $ 288 2022 1,397 2023 1,675 2024 1,334 2025 1,376 Thereafter 4,631 Total future minimum lease payments $ 10,701 Legal Proceedings—From time to time, the Company may face legal claims or actions in the normal course of business. At each reporting date, the Company evaluates whether 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 its legal proceedings.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	9. INCOME TAXES For the three and nine month periods ended September 30, 2021 and the year ended December 31, 2020, the Company did not record a tax provision as the Company was in an overall loss position and maintains a full valuation allowance against its net deferred tax assets.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2021
Stockholders' Equity Note [Abstract]
STOCKHOLDERS’ EQUITY	10. STOCKHOLDERS’ EQUITY Authorized Shares At September 30, 2021, the Company’s authorized shares consisted of 300,000,000 shares of Class A common stock, $0.0001 par value; and 22,000,000 shares of Class B common stock, $0.0001 par value; and 1,000,000 shares of preferred stock, par value of $0.0001 per share. Legacy Vicarious Surgical Preferred Stock In connection with the Business Combination, Legacy Vicarious Surgical’s Convertible Preferred Stock (“Legacy Convertible Preferred Stock”), previously classified as mezzanine was retroactively adjusted, converted into Common Stock, and reclassified to permanent equity as a result of the reverse recapitalization. As of September 30, 2021, there were no Legacy Convertible Preferred Stock authorized, issued or outstanding. The following table summarizes details of Legacy Convertible Preferred Stock authorized, issued and outstanding immediately prior to the Business Combination: Prior to Business Combination Shares Legacy Convertible Preferred Stock Authorized Issued and Outstanding Preferred Stock Series A Legacy Convertible Preferred Stock, $0.0001 par value 16,740,853 16,740,854 $ 6,477 Series A1 Legacy Convertible Preferred Stock, $0.0001 par value 26,107,321 26,107,321 16,678 Series A2 Legacy Convertible Preferred Stock, $0.0001 par value 10,036,853 10,036,853 9,995 Series A3 Legacy Convertible Preferred Stock, $0.0001 par value 18,267,057 13,665,901 13,520 Total 71,152,084 66,550,929 $ 46,670 The following describes the rights and preferences of the Company’s Legacy Convertible Preferred Stock prior to the conversion in the Business Combination: Voting Dividends Liquidation Conversion Redemption Common Stock Classes of Common Stock Class A common stock receive 1 vote per share. Subject to preferences that may be applicable to any outstanding preferred stock, the holders of shares of Class A common stock are entitled to receive ratably such dividends, if any, as may be declared from time to time by the board of directors out of funds legally available for such purposes. In the event of any voluntary or involuntary liquidation, dissolution or winding up of our affairs, the holders of Class A common stock are entitled to share ratably in all assets remaining after payment of our debts and other liabilities, subject to prior distribution rights of preferred stock or any class or series of stock having a preference over the Class A common stock, then outstanding, if any. Class B common stock receives 20 votes per share and converts into Class A at a one-to-one conversion rate per share. Holders of Class B common stock will share ratably together with each holder of Class A common stock, if and when any dividend is declared by the board of directors. Holders of Class B common stock have the right to convert shares of their Class B common stock into fully paid and non-assessable shares of Class A common stock, on a one-to-one basis, at the option of the holder at any time. Upon the occurrence of certain events, holders of Class B common stock automatically convert into Class A common stock, on a one-to-one basis. In the event of any voluntary or involuntary liquidation, dissolution or winding up of our affairs, the holders of Class B common stock are entitled to share ratably in all assets remaining after payment of our debts and other liabilities, subject to prior distribution rights of preferred stock or any class or series of stock having a preference over the Class B common stock, then outstanding, if any. Restricted Stock Agreements As of January 30, 2021 the shares were fully vested and on September 17, 2021, in connection with the recapitalization the shares were converted to Class B common stock. Preferred Stock Preferred stock shares authorized may be issued from time to time in one or more series, with each series terms, voting, dividend, conversion, redemption, liquidation and other rights to be determined by the Board of Directors at the time of issuance. Warrants In D8’s initial public offering, on July 17, 2020 it sold units at a price of $10.00 per unit, which consisted of one D8 Class A ordinary share, $0.0001 par value, and one-half of a redeemable warrant (each a “Public Warrant”). On July 17, 2020, simultaneously with the closing of its initial public offering, D8 consummated the Private Placement of 8,000,000 Private Placement Warrants, each exercisable to purchase one D8 Class A ordinary share at $11.50 per share, at a price of $1.00 per Private Placement Warrant. On July 24, 2020, simultaneously with the sale of D8’s over-allotment units, D8 consummated a private sale of an additional 900,000 Private Placement Warrants. In connection with the Business Combination, 1,500,000 additional Private Placement Warrants were issued upon conversion of D8 working capital loans. In connection with the Business Combination, each issued and outstanding D8 Class A ordinary share automatically converted into one share of Class A common stock. Each warrant is exercisable to purchase one share of Class A common stock at $11.50 per share. As of September 30, 2021, the Company had 17,249,991 Public Warrants and 10,400,000 Private Placement Warrants outstanding. The Public Warrants will become exercisable at $11.50 per share on the later of (a) 30 days after the completion of the September 17, 2021 Business Combination or (b) 12 months from the closing of D8’s initial public offering; provided in each case that the Company has an effective registration statement under the Securities Act covering the shares of Class A common stock issuable upon exercise of the warrants and a current prospectus relating to them is available and such shares are registered, qualified or exempt from registration under the securities, or blue sky, laws of the state of residence of the holder (or the Company permits holders to exercise their warrants on a cashless basis under the circumstances specified in the warrant agreement). If and when the warrants become redeemable by the Company, the Company may exercise its redemption right even if it is unable to register or qualify the underlying securities for sale under all applicable state securities laws. The Company filed a registration statement with the SEC that was declared effective as of October 22, 2021 covering the shares of Class A common stock issuable upon exercise of the warrants and is maintaining a current prospectus relating to those shares of Class A common stock until the warrants expire, are exercised or redeemed, as specified in the warrant agreement. The warrants will expire five years after the completion of a Business Combination or earlier upon redemption or liquidation. If (x) the Company issues additional shares of Class A common stock or equity-linked securities for capital raising purposes in connection with the closing of its initial Business Combination at an issue price or effective issue price of less than $9.20 per share of Class A common stock (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors and, in the case of any such issuance to the initial shareholders or their affiliates, without taking into account any Founder Shares held by the initial shareholders or such affiliates, as applicable, prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of the initial Business Combination on the date of the consummation of our initial business combination (net of redemptions), and (z) the volume weighted average trading price of Class A common stock during the 10 trading day period starting on the trading day prior to the day on which the Company consummates the initial Business Combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of the Warrants will be adjusted (to the nearest cent) to be equal to 115% of the higher of the Market Value and the Newly Issued Price, and the $18.00 per share redemption trigger prices described below under “Redemption of Warrants when the price per share of Class A common stock equals or exceeds $18.00” will be adjusted (to the nearest cent) to be equal to 180% of the higher of the Market Value and the Newly Issued Price, and the $10.00 per share redemption trigger price described below under “Redemption of Warrants when the price per share of Class A common stock equals or exceeds $10.00” will be adjusted (to the nearest cent) to be equal to the higher of the Market Value and the Newly Issued Price. Redemption of Warrants when the price per share of Class A common stock equals or exceeds $18.00. ● in whole and not in part; ● at a price of $0.01 per warrant; ● upon a minimum of 30 days’ prior written notice of redemption; and ● if, and only if, the last reported sale price of Class A common stock equals or exceeds $18.00 per share (as adjusted) for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the warrant holders. Redemption of Warrants when the price per share of Class A common stock equals or exceeds $10.00 ● in whole and not in part; ● at a price of $0.10 per warrant; ● upon a minimum of 30 days’ prior written notice of redemption; provided ● if, and only if, the last reported sale price of Class A common stock shares equals or exceeds $10.00 per share (as adjusted) for any 20 trading days within a 30-trading day period ending three trading days before the Company sends the notice of redemption to the warrant holders. The Private Placement Warrants are identical to the Public Warrants underlying the Units sold in D8’s initial public offering, except that the Private Placement Warrants and the shares of Class A common stock issuable upon exercise of the Private Placement Warrants, so long as they are held by the Sponsor or its permitted transferees, (i) will not be redeemable by the Company, (ii) may not (including the shares of Class A common stock issuable upon exercise of these warrants), subject to certain limited exceptions, be transferred, assigned or sold by the holders until 30 days after the completion of the initial Business Combination, (iii) may be exercised by the holders on a cashless basis and (iv) will be entitled to registration rights. If the Private Placement Warrants are held by holders other than the Sponsor or its permitted transferees, the Private Placement Warrants will be redeemable by the Company and exercisable by the holders on the same basis as the Public Warrants.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2021
Stock-Based Compensation [Abstract]
STOCK-BASED COMPENSATION	11. Stock-based Compensation 2014 Plan The Company grants stock options to employees at exercise prices deemed by the Board of Directors to be equal to the fair value of the common stock at the time of grant. The fair value of the Company’s stock options and warrants on the date of grant is determined by a Black-Scholes pricing model utilizing key assumptions such as stock price, expected volatility and expected term. The Company’s estimates of these assumptions are primarily based on the fair value of the Company’s stock, historical data, peer company data and judgement regarding future trends. Prior to the Business Combination, the fair value of the Company’s common stock has been determined by the Board of Directors at each award grant date based upon a variety of factors, including the results obtained from a third-party valuation, the Company’s financial position and historical financial performance, the status of technological development within the Company’s proposed products, the illiquid nature of the common stock, arm’s-length sales of the Company’s capital stock, including convertible preferred stock, the effect of the rights and preferences of the preferred shareholders, and the prospects of a liquidity event, among others, as the Company’s common stock is not actively traded. During the nine months ended September 30, 2021 and September 30, 2020, the Company granted options to purchase 3,788,960 and 1,913,350 shares, respectively of common stock, to employees and consultants with a fair value of $4,657 and $471 respectively, calculated using the Black-Scholes option-pricing model with the following assumptions: Nine Months Nine Months September 30, September 30, 2021 2020 Risk-free interest rate 0.45% - 1.13 % 0.26% - 0.46 % Expected lives, in years 5.20 - 6.11 5.00 - 6.04 Dividend yield - % - % Expected volatility 69.66% - 71.02 % 67.45% - 70.36 % Fair value of Common Stock $ 1.11 - $1.81 $ 0.23 - $0.25 The risk-free interest rate assumption is based upon observed interest rates appropriate for the term of the related stock options. The expected life of employee and non-employee stock options was calculated using the average of the contractual term of the option and the weighted-average vesting period of the option, as the Company does not have sufficient history to use an alternative method to calculate an expected life for employees. The Company does not pay a dividend and is not expected to pay a dividend in the foreseeable future. Expected volatility for the Company’s common stock was determined based on an average of the historical volatility of a peer group of similar public companies. At September 30, 2021, the total gross unrecognized stock-based compensation expense related to unvested stock options aggregated $4,523. The costs remaining as of September 30, 2021 are expected to be recognized over a weighted-average period of 2.96 years. Total stock-based compensation expense related to all of the Company’s stock-based awards granted is reported in the statements of operations as follows: For the Three Months Ended For the Nine Months Ended 2021 2020 2021 2020 Research and development $ 144 $ 128 $ 400 $ 261 Sales and marketing 21 10 57 (9 ) General and administrative 201 37 535 82 Total $ 366 $ 175 $ 992 $ 334 The Company plans to generally issue previously unissued shares of common stock for the exercise of stock options. There were 6,590,000 shares available for award under the Plan at September 30, 2021. The option activity of the Plan for the nine months ended September 30, 2021, is as follows: Remaining Exercise Contractual Life Options Price (in Years) Outstanding at January 1, 2021 8,890,535 $ 0.31 7.89 Granted 3,788,960 1.97 9.10 Exercised (465,226 ) 0.25 3.70 Repurchased, cancelled, forfeited, or expired (444,932 ) 0.77 - Options vested and expected to vest at September 30, 2021 11,769,337 $ 0.82 7.80 The weighted-average grant date fair value for options granted during the nine months ended September 30, 2021 and September 30, 2020 was $1.23 and $0.25, respectively. The aggregate intrinsic value of options exercised during the nine months ended September 30, 2021 and September 30, 2020 $3,616 and $87, respectively. Common Stock Reserved for Future Issuance As of September 30, 2021 and December 31, 2020, the Company has reserved the following shares of Class A common stock for future issuance: As of September 30, December 31, 2021 2020 Common Stock options outstanding 11,769 8,889 Shares available for issuance under the Plan 6,590 5,699 Bank warrants 102 254 Public warrants 17,250 17,250 Private warrants 10,400 10,400 Total shares of authorized Common Stock reserved for future issuance 46,111 42,492

Employee Retirement Plan

Employee Retirement Plan	9 Months Ended
	Sep. 30, 2021
Retirement Benefits [Abstract]
EMPLOYEE RETIREMENT PLAN	12. EMPLOYEE RETIREMENT PLAN The Company maintains the Vicarious Surgical, Inc. 401(k) plan, under Section 401(k) of the Internal Revenue Code, covering all eligible employees. Employees of the Company may participate in the 401(k) Plan after three months of service and must be 21 years of age. The Company offers a company-funded matching contribution which totaled $110 and $278 for the three and nine month periods ended September 30, 2021, respectively and $53 and $162 for the three and nine month periods ended September 30, 2020, respectively.

Net Loss Per Share

Net Loss Per Share	9 Months Ended
	Sep. 30, 2021
Earnings Per Share [Abstract]
NET LOSS PER SHARE	13. Net Loss Per Share The Company computes basic loss per share using net loss attributable to Vicarious Surgical, Inc. common shareholders and the weighted-average number of common shares outstanding during each period. Diluted earnings per share include shares issuable upon exercise of outstanding stock options and stock-based awards where the conversion of such instruments would be dilutive. For the For the 2021 2020 2021 2020 Numerator for basic and diluted net loss per share: Net loss $ (65,479 ) $ (3,341 ) $ (77,348 ) $ (9,091 ) Denominator for basic and diluted net loss per share: Weighted average shares 92,233,000 85,411,082 89,211,046 75,998,170 Net loss per share of Class A and Class B common stock - basic and diluted $ (0.71 ) $ (0.04 ) $ (0.87 ) $ (0.12 ) For the three and nine months ended September 30, 2021 and 2020 the effect of dilutive securities, including non-vested stock options, restricted stock awards, and common stock warrants was excluded from the denominator for the calculation of diluted net loss per share because the Company recognized a net loss for the periods and their inclusion would be antidilutive. Dilutive securities excluded were 39,419,328 for the three and nine months ended September 30, 2021 and 35,170,854 shares for the three and nine months ended September 30, 2020.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	14. SUBSEQUENT EVENTS On October 14, 2021, the Company entered into an agreement with its landlord to amend its January 25, 2021 lease agreement to increase the rented space from 42,000 to 72,000 square feet of space, and extended the lease from 2028 until 2032 with options to extend the lease until 2037. Payments due over the life of the lease and its amendment increased from $10.2 million to $26.2 million. Management has evaluated subsequent events occurring through the date that these financial statements were issued and determined that no subsequent events other than that disclosed above or in the notes to these financial statements have occurred that would require recognition or disclosure in these financial statements.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with US GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting periods presented. Estimates are used for, but are not limited to, the Company’s ability to continue as a going concern, depreciation of property and equipment, fair value of financial instruments, and contingencies. Actual results may differ from those estimates.
Fair Value of Financial Instruments	Fair Value of Financial Instruments US GAAP requires disclosure of fair value information about financial instruments, whether or not recognized in the balance sheet, for which it is practicable to estimate that value. The framework provides a fair value hierarchy that prioritizes the inputs for the valuation techniques. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements) and minimizes the use of unobservable inputs. The most observable inputs are used, when available. The three levels of the fair value hierarchy are described as follows: Level 1 Level 2 Level 3 The carrying values of prepaid expenses, accounts payable, and accrued expenses approximate their fair values due to the short-term nature of the instruments. The fair value of Public Warrants, was calculated using a binomial / lattice model that assumes optimal exercise of the Company’s redemption option, including the make whole table, at the earliest possible date. The fair value of Private Warrants was calculated using the Black-Scholes Option Pricing Model since these instruments do not have the early redemption feature.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents consist of checking accounts and money market funds. The Company considers all highly liquid investments with an original maturity of 90 days or less at the date of purchase to be cash equivalents.
Restricted Cash	Restricted Cash The Company has an agreement to maintain a cash balance of $622 and $118 at September 30, 2021 and December 31, 2020, respectively as collateral for letters of credit related to the Company’s leases. The balance is classified as long-term on the Company’s balance sheets as the lease periods end beginning in December 2023 through February 2029.
Short-Term Investments	Short-Term Investments All of the Company’s investments, which consist of certificates of deposit, are classified as available for sale and are carried at fair value. There were no unrealized gains for the three and nine month periods ended September 30, 2021 and year ended December 31, 2020. The Company holds no short-term investments at September 30, 2021.
Concentrations of Credit Risk and Off-Balance-Sheet Risk	Concentrations of Credit Risk and Off-Balance-Sheet Risk The Company has no significant off-balance-sheet risk, such as foreign exchange contracts, option contracts, or other foreign hedging arrangements. Financial instruments that potentially expose the Company to concentrations of credit risk consist mainly of cash and cash equivalents. The Company maintains its cash and cash equivalents principally with accredited financial institutions of high-credit standing.
Warrant Liabilities	Warrant Liabilities The Company does not use derivative instruments to hedge its exposures to cash flow, market or foreign currency risks. Management evaluates all of the Company’s financial instruments, including issued Warrants to purchase its Class A common stock, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives, pursuant to ASC 480 and ASC 815-15. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period.
Property and Equipment	Property and Equipment Property and equipment are recorded at cost. Expenditures for repairs and maintenance are expensed as incurred. When assets are retired or disposed of, the assets and related accumulated depreciation are eliminated from the accounts, and any resulting gain or loss is included in the determination of net loss. Depreciation is calculated using the straight-line method over the estimated useful lives of the related assets as follows: ESTIMATED USEFUL LIFE Computer equipment and software 3 years Manufacturing equipment 3-5 years Furniture and fixtures 3-7 years Leasehold improvements lesser of useful life or remaining lease term
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company continually evaluates whether events or circumstances have occurred that indicate that the estimated remaining useful life of its long-lived assets may warrant revision or that the carrying value of these assets may be impaired. The Company does not believe that any events have occurred through September 30, 2021, that would indicate its long-lived assets are impaired.
Guarantees and Indemnifications	Guarantees and Indemnifications As permitted under Delaware law, the Company indemnifies its officers, directors, consultants and employees for certain events or occurrences that happen by reason of the relationship with, or position held at, the Company. Through September 30, 2021, the Company had not experienced any losses related to these indemnification obligations, and no claims were outstanding. The Company does not expect significant claims related to these indemnification obligations and, consequently, concluded that the fair value of these obligations is negligible, and no related liabilities have been established.
Research and Development	Research and Development Research and development costs are expensed in the period incurred. Research and development costs include payroll and personnel expenses, consulting costs, software and webservices, legal, raw materials and allocated overhead such as depreciation and amortization, rent and utilities. Advance payments for goods and services to be used in future research and development activities are recorded as prepaid expenses and are expensed over the service period as the services are provided or when the goods are consumed.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for all stock-based compensation, including stock options and warrants issued as compensation for services, at fair value and recognizes stock-based compensation expense for those equity awards, net of actual forfeitures, over the requisite service period, which is generally the vesting period of the respective award. The fair value of the Company’s stock options and warrants on the date of grant is determined by a Black-Scholes pricing model utilizing key assumptions such as stock price, expected volatility and expected term. The Company’s estimates of these assumptions are primarily based on the fair value of the Company’s stock, historical data, peer company data and judgment regarding future trends. Prior to becoming a publicly traded company, the fair value of the Company’s common stock was determined by the Board of Directors at each award grant date based upon a variety of factors, including the results obtained from an independent third-party valuation, the Company’s financial position and historical financial performance, the status of technological developments within the Company’s proposed products, the illiquid nature of the common stock, arm’s length sales of the Company’s capital stock, including convertible preferred stock, the effect of the rights and preferences of the preferred shareholders, and the prospects of a liquidity event, among others, as the Company’s common stock is was not actively traded. Since becoming a publicly traded company, the Company uses its publicly traded stock price as the fair value of its common stock.
Income Taxes	Income Taxes The Company accounts for income taxes under the asset and liability method pursuant to ASC 740, Accounting for Income Taxes The Company recognizes deferred tax assets to the extent that management believes that these assets are more likely than not to be realized in the future. In making such a determination, management considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations The Company provides reserves for potential payments of taxes to various tax authorities related to uncertain tax positions. Amounts recognized are based on a determination of whether a tax benefit taken by the Company in its tax filings or positions is “more likely than not” to be sustained on audit. The amount recognized is equal to the largest amount that is more than 50% likely to be sustained. Interest and penalties associated with uncertain tax positions are recorded as a component of income tax expense.
Net Loss Per Share	Net Loss Per Share Basic net loss per share attributable to common stockholders is computed by dividing the net loss attributable to common stockholders by the weighted average number of common shares outstanding for the period. Diluted net loss attributable to common stockholders is computed by adjusting net loss attributable to common stockholders to reallocate undistributed earnings based on the potential impact of dilutive securities. Diluted loss per share attributable to common stockholders is computed by dividing the diluted net loss attributable to common stockholders by the weighted average number of common shares outstanding for the period, including potential dilutive common stock. For purpose of this calculation, outstanding stock options, stock warrants and convertible preferred stock are considered potential dilutive common stock and are excluded from the computation of net loss per share as their effect is anti-dilutive. Accordingly, in periods in which the Company reports a net loss, such losses are not allocated to such participating securities. In periods in which the Company reports a net loss attributable to common stockholders, diluted net loss per share attributable to common stockholders is the same as basic net loss per share attributable to common stockholders, since dilutive common shares are not assumed to be outstanding if their effect is anti-dilutive.
Comprehensive Loss	Comprehensive Loss There were no differences between net loss and comprehensive loss presented in the statements of operations for the three and nine month periods ended September 30, 2021 and 2020.
Segments	Segments Operating segments are identified as components of an enterprise about which separate discrete financial information is made available for evaluation by the chief operating decision maker (“CODM’) in making decisions regarding resource allocation and assessing performance. The CODM is the Company’s chief executive officer. The Company manages its operations as a single segment for the purposes of assessing performance and making operating decisions. The Company’s singular concentration is focused on the development of its virtual reality surgical system.
Emerging Growth Company Status	Emerging Growth Company Status The Company is an “emerging growth company,” (“EGC”) as defined in the Jumpstart Our Business Startups Act, (the “JOBS Act”), and may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not EGCs. The Company may take advantage of these exemptions until it is no longer an EGC under Section 107 of the JOBS Act and has elected to use the extended transition period for complying with new or revised accounting standards. As a result of this election, the Company’s financial statements may not be comparable to companies that comply with public company Financial Accounting Standards Board (“FASB”) standards’ effective dates. The Company may take advantage of these exemptions up until the last day of the fiscal year following the fifth anniversary of an offering or such earlier time that it is no longer an EGC.
Recently Issued Accounting Standards	Recently Issued Accounting Standards In February 2016, the FASB issued Accounting Standards Updates (“ASU”) No. 2016-02, Leases (Topic 842) In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments-Credit Losses: Measurement of Credit Losses on Financial Instruments (Topic 326) Codification Improvements to Topic 326, Financial Instruments-Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments In December 2019, the FASB issued ASU No. 2019-12, Simplifying the Accounting for Income Taxes

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Schedule of depreciation is calculated using the straight-line method	ESTIMATED USEFUL LIFE Computer equipment and software 3 years Manufacturing equipment 3-5 years Furniture and fixtures 3-7 years Leasehold improvements lesser of useful life or remaining lease term

Acquisiton (Tables)

Acquisiton (Tables)	9 Months Ended
	Sep. 30, 2021
Business Combinations [Abstract]
Schedule of business combination to the statement of cash flow and changes in equity	Recapitalization Cash - D8’s trust and cash (net of redemptions) $ 77,993 Cash - PIPE Financing 142,000 Less: Transaction costs and advisory fees (24,443 ) Net proceeds from reverse recapitalization 195,550 Less: Warrant liabilities assumed (121,400 ) Less: Accrued transaction costs and advisory fees (5,126 ) Net proceeds from reverse recapitalization $ 69,024
Schedule of the number of shares of common stock issued	Number of Common stock, outstanding prior to the business combination 34,500,000 Less: Redemption of D8 shares (26,745,028 ) D8 Public Shares 7,754,972 D8 Sponsor Shares 8,625,000 Shares issued in PIPE financing 14,200,000 Business combination and PIPE financing shares 30,579,972 Legacy Vicarious Surgical shares (1) 88,042,340 Total shares of common stock immediately after Business Combination 118,622,312 (1) The number of Legacy Vicarious Surgical shares was determined from the shares of Legacy Vicarious Surgical shares outstanding immediately prior to the closing of the business combination converted at the Exchange Ratio of 3.29831. All fractional shares were rounded down.

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Schedule of property and equipment, net	Estimated September 30, December 31, Useful Lives 2021 2020 Machinery and equipment 3 to 5 years $ 553 $ 535 Furniture and fixed assets 3 to 7 years 153 103 Computer hardware and software 3 years 119 67 Leasehold improvements Lessor of lease term or asset life 1,166 24 Total property and equipment 1,991 729 Less accumulated depreciation (474 ) (284 ) Property and equipment, net $ 1,517 $ 445

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Schedule of quantitative financial assets measured at fair value on a recurring basis	September 30, 2021 Quoted Prices Significant in Active Other Significant Markets for observable Unobservable (Level 1) (Level 2) (Level 3) Total Assets: Money market funds $ 183,979 $ — $ — $ 183,979 Total assets $ 183,979 $ — $ — $ 183,979 Liabilities: Warrant liabilities - public warrants $ — $ — $ 86,767 $ 86,767 Warrant liabilities - private warrants — — 91,520 91,520 Total liabilities $ — $ — $ 178,287 $ 178,287 December 31, 2020 Quoted Prices Significant in Active Other Significant Markets for Observable Unobservable (Level 1) (Level 2) (Level 3) Total Assets: Money market funds $ 15,768 $ — $ — $ 15,768 Total assets $ 15,768 $ — $ — $ 15,768
Schedule of quantitative information regarding Level 3 fair value measurements	As of As of Public and Private Warrants September 17, September 30, Volatility 62.5 % 62.5 % Stock price $ 11.57 $ 14.96 Expected life of options to convert 5.0 years 5.0 years Risk-free rate 0.90 % 1.00 % Dividend yield 0.00 % 0.00 %

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	9 Months Ended
	Sep. 30, 2021
Accrued Expenses and Other Current Liabilities (Table) [Line Items]
Schedule of Accrued expenses and other current liabilities	As of September 2021 December 31, Compensation and benefits related $ 545 $ 291 Professional services and other 1,070 103 Accrued expenses $ 1,615 $ 394

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Schedule of the future payments required under the noncancellable equipment	Years Ended December 31, 2021, remaining three months $ 13 2022 50 2023 17 Total future equipment payments $ 80

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Schedule of the following table presents the future minimum lease payments	Years Ended December 31, 2021, remaining three months $ 288 2022 1,397 2023 1,675 2024 1,334 2025 1,376 Thereafter 4,631 Total future minimum lease payments $ 10,701

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2021
Stockholders' Equity Note [Abstract]
Schedule of convertible preferred stock authorized, issued and outstanding	Prior to Business Combination Shares Legacy Convertible Preferred Stock Authorized Issued and Outstanding Preferred Stock Series A Legacy Convertible Preferred Stock, $0.0001 par value 16,740,853 16,740,854 $ 6,477 Series A1 Legacy Convertible Preferred Stock, $0.0001 par value 26,107,321 26,107,321 16,678 Series A2 Legacy Convertible Preferred Stock, $0.0001 par value 10,036,853 10,036,853 9,995 Series A3 Legacy Convertible Preferred Stock, $0.0001 par value 18,267,057 13,665,901 13,520 Total 71,152,084 66,550,929 $ 46,670

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2021
Stock-Based Compensation Tables [Abstract]
Schedule of stock based compensation black-Scholes option-pricing model	Nine Months Nine Months September 30, September 30, 2021 2020 Risk-free interest rate 0.45% - 1.13 % 0.26% - 0.46 % Expected lives, in years 5.20 - 6.11 5.00 - 6.04 Dividend yield - % - % Expected volatility 69.66% - 71.02 % 67.45% - 70.36 % Fair value of Common Stock $ 1.11 - $1.81 $ 0.23 - $0.25
Schedule of stock-based awards granted	For the Three Months Ended For the Nine Months Ended 2021 2020 2021 2020 Research and development $ 144 $ 128 $ 400 $ 261 Sales and marketing 21 10 57 (9 ) General and administrative 201 37 535 82 Total $ 366 $ 175 $ 992 $ 334
Schedule of option activity of the Plan	Remaining Exercise Contractual Life Options Price (in Years) Outstanding at January 1, 2021 8,890,535 $ 0.31 7.89 Granted 3,788,960 1.97 9.10 Exercised (465,226 ) 0.25 3.70 Repurchased, cancelled, forfeited, or expired (444,932 ) 0.77 - Options vested and expected to vest at September 30, 2021 11,769,337 $ 0.82 7.80
Schedule of shares of Class A common stock	As of September 30, December 31, 2021 2020 Common Stock options outstanding 11,769 8,889 Shares available for issuance under the Plan 6,590 5,699 Bank warrants 102 254 Public warrants 17,250 17,250 Private warrants 10,400 10,400 Total shares of authorized Common Stock reserved for future issuance 46,111 42,492

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	9 Months Ended
	Sep. 30, 2021
Earnings Per Share [Abstract]
Schedule of computes basic loss per share	For the For the 2021 2020 2021 2020 Numerator for basic and diluted net loss per share: Net loss $ (65,479 ) $ (3,341 ) $ (77,348 ) $ (9,091 ) Denominator for basic and diluted net loss per share: Weighted average shares 92,233,000 85,411,082 89,211,046 75,998,170 Net loss per share of Class A and Class B common stock - basic and diluted $ (0.71 ) $ (0.04 ) $ (0.87 ) $ (0.12 )

Nature of Business and Basis _2

Nature of Business and Basis of Presentation (Details) - USD ($) $ in Thousands	1 Months Ended	9 Months Ended
	Apr. 15, 2021	Sep. 30, 2021
Nature of Business and Basis of Presentation (Details) [Line Items]
Cash		$ 190,424
Transaction costs		$ 29,569
Business Combination [Member]
Nature of Business and Basis of Presentation (Details) [Line Items]
Business combination agreement, description	On April 15, 2021, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with D8 Holdings Corp (“D8”) to effect a business combination between D8 and the Company with the Company surviving the merger as a wholly owned subsidiary of D8 (the “Business Combination”). On September 17, 2021 the Merger Agreement was effected, and each shares of Vicarious Surgical Inc. stock was exchanged for 3.29831 shares of D8 common stock. The Company received total proceeds of $77,993 after redemptions. In connection with the Merger, D8 entered into subscription agreements with subscribers who agreed to purchase an aggregate of 14,200,000 shares of Class A common stock for a purchase price of $142,000 (the “PIPE”), all of which were issued on the effective date.
Business combination acquire, description		In accordance with guidance applicable to these circumstances, the equity structure has been restated in all comparable periods up to the Closing Date to reflect the number of shares of the Company’s common stock, $0.0001 par value per share, issued to Legacy Vicarious Surgical’s stockholders in connection with the Business Combination. As such, the shares and corresponding capital amounts and earnings per share related to Legacy Vicarious Surgical’s outstanding convertible preferred stock and Legacy Vicarious Surgical’s common stock prior to the business combination have been retroactively restated as shares reflecting the exchange ratio of $3.29831 established in the Business Combination.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Summary of Significant Accounting Policies (Details) [Line Items]
Cash balance	$ 622	$ 118
Private placement warrants (in Shares)	10,400,000
Series of Individually Immaterial Business Acquisitions [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Sustained percentage	50.00%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of depreciation is calculated using the straight-line method	9 Months Ended
	Sep. 30, 2021
Computer Equipment and Software [Member]
Summary of Significant Accounting Policies (Details) - Schedule of depreciation is calculated using the straight-line method [Line Items]
Estimated useful life	3 years
Leasehold improvements [Member]
Summary of Significant Accounting Policies (Details) - Schedule of depreciation is calculated using the straight-line method [Line Items]
Leasehold improvements	lesser of useful life or remaining lease term
Minimum [Member] | Manufacturing Equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of depreciation is calculated using the straight-line method [Line Items]
Estimated useful life	3 years
Minimum [Member] | Furniture and fixtures [Member]
Summary of Significant Accounting Policies (Details) - Schedule of depreciation is calculated using the straight-line method [Line Items]
Estimated useful life	3 years
Maximum [Member] | Manufacturing Equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of depreciation is calculated using the straight-line method [Line Items]
Estimated useful life	5 years
Maximum [Member] | Furniture and fixtures [Member]
Summary of Significant Accounting Policies (Details) - Schedule of depreciation is calculated using the straight-line method [Line Items]
Estimated useful life	7 years

Acquisiton (Details)

Acquisiton (Details) - USD ($)	1 Months Ended	9 Months Ended
	Sep. 17, 2021	Sep. 30, 2021	Dec. 31, 2020
Acquisiton (Details) [Line Items]
Exchange ratio of shares converted into common stock	3.29831	3.29831
Increased total number of authorized shares of all classes of capital stock	143,931,076
Common stock, par value (in Dollars per share)	$ 0.0001
Aggregate shares of common stock	14,200,000
Aggregate purchase price (in Dollars)	$ 142,000
Business Acquisition [Member]
Acquisiton (Details) [Line Items]
Aggregate purchase price (in Dollars per share)	$ 10
Class A Common Stock [Member]
Acquisiton (Details) [Line Items]
Designated shares of common stock	124,141,216
Common stock, par value (in Dollars per share)		$ 0.0001	$ 0.0001
Class B Common Stock [Member]
Acquisiton (Details) [Line Items]
Designated shares of common stock	19,789,860
Common stock, par value (in Dollars per share)		$ 0.0001	$ 0.0001

Acquisiton (Details) - Schedule

Acquisiton (Details) - Schedule of business combination to the statement of cash flow and changes in equity $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)
Schedule of business combination to the statement of cash flow and changes in equity [Abstract]
Cash - D8’s trust and cash (net of redemptions)	$ 77,993
Cash - PIPE Financing	142,000
Less: Transaction costs and advisory fees	(24,443)
Net proceeds from reverse recapitalization	195,550
Less: Warrant liabilities assumed	(121,400)
Less: Accrued transaction costs and advisory fees	(5,126)
Net proceeds from reverse recapitalization	$ 69,024

Acquisiton (Details) - Schedu_2

Acquisiton (Details) - Schedule of number of shares of common stock issued	9 Months Ended
	Sep. 30, 2021USD ($)shares
Schedule of number of shares of common stock issued [Abstract]
Common stock, outstanding prior to the business combination	34,500,000
Less: Redemption of D8 shares (in Dollars) | $	$ (26,745,028)
D8 Public Shares	7,754,972
D8 Sponsor Shares	8,625,000
Shares issued in PIPE financing	14,200,000
Business combination and PIPE financing shares	30,579,972
Legacy Vicarious Surgical shares	88,042,340	[1]
Total shares of common stock immediately after Business Combination	118,622,312
[1]	The number of Legacy Vicarious Surgical shares was determined from the shares of Legacy Vicarious Surgical shares outstanding immediately prior to the closing of the business combination converted at the Exchange Ratio of 3.29831. All fractional shares were rounded down.

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2019	Sep. 30, 2021	Sep. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Leasehold improvements		$ 840	$ 840
Non-cash allowance			840
Depreciation expense		$ 84	189
Machinery gross value	$ 232
Cash	47
Equipment loans	$ 185
Accumulated amortization			$ 141	$ 97

Property and Equipment, Net (_2

Property and Equipment, Net (Details) - Schedule of property and equipment, net - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 1,991	$ 729
Less accumulated depreciation	(474)	(284)
Property and equipment, net	1,517	445
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	553	535
Furniture and Fixed Assets [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 153	103
Computer Hardware and Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	3
Total property and equipment	$ 119	67
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	Lessor of lease term or asset life
Total property and equipment	$ 1,166	$ 24
Minimum [Member] | Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	3
Minimum [Member] | Furniture and Fixed Assets [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	3
Maximum [Member] | Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	5
Maximum [Member] | Furniture and Fixed Assets [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	7

Fair Value Measurements (Detail

Fair Value Measurements (Details) $ in Millions	9 Months Ended
	Sep. 30, 2021USD ($)
Fair Value Disclosures [Abstract]
fair value of liabilities	$ 56.9

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of quantitative financial assets measured at fair value on a recurring basis - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Assets:
Money market funds	$ 183,979	$ 15,768
Total assets	183,979	15,768
Liabilities:
Warrant liabilities - public warrants	86,767
Warrant liabilities - private warrants	91,520
Total liabilities	178,287
Quoted Prices in Active Markets for Identical Items (Level 1)
Assets:
Money market funds	183,979	15,768
Total assets	183,979	15,768
Liabilities:
Warrant liabilities - public warrants
Warrant liabilities - private warrants
Total liabilities
Significant Other observable Inputs (Level 2)
Assets:
Money market funds
Total assets
Liabilities:
Warrant liabilities - public warrants
Warrant liabilities - private warrants
Total liabilities
Significant Unobservable Inputs (Level 3)
Assets:
Money market funds
Total assets
Liabilities:
Warrant liabilities - public warrants	86,767
Warrant liabilities - private warrants	91,520
Total liabilities	$ 178,287

Fair Value Measurements (Deta_3

Fair Value Measurements (Details) - Schedule of quantitative information regarding Level 3 fair value measurements - $ / shares	Sep. 30, 2021	Sep. 17, 2021
Schedule of quantitative information regarding Level 3 fair value measurements [Abstract]
Volatility	62.50%	62.50%
Stock price (in Dollars per share)	$ 14.96	$ 11.57
Expected life of options to convert	5 years	5 years
Risk-free rate	1.00%	0.90%
Dividend yield	0.00%	0.00%

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities (Details) - Schedule of Accrued expenses and other current liabilities - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Schedule of Accrued expenses and other current liabilities [Abstract]
Compensation and benefits related	$ 545	$ 291
Professional services and other	1,070	103
Accrued expenses	$ 1,615	$ 394

Debt (Details)

Debt (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended		3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2021	Oct. 31, 2020	Sep. 30, 2021	Sep. 30, 2021	Dec. 31, 2020
Debt (Details) [Line Items]
Company borrowing		$ 3,500
Due date		Apr. 1, 2024
Tranche, description				The loan consists of two tranches; a $1.5 million tranche which became available to the Company upon the close of the loan agreement in October 2020 and was available to the Company to draw through March 31, 2021. The second tranche of $2.0 million becomes available to the Company through September 30, 2021, upon the Company’s successful achievement of a milestone related to the development of the Company’s surgical robot. Although the milestone was achieved, the Company chose not to draw down the $2.0 million tranche.
Term loan, description				The term loan is interest-only through September 30, 2021, at which time the company will make the first of 30 equal monthly payments of principal plus interest. Upon receipt of the second tranche, the interest-only window will be extended by six months to March 30, 2022, then followed by twenty-four equal monthly payments of principal plus interest.  The term loan bears interest at a floating rate equal to the Prime Rate, but not less than a minimum rate of 3.25%. In addition, the final payment made at the earlier of the maturity of the loan or its termination is to include a deferred interest payment of 7.5% of the amount borrowed, resulting in a minimum annual rate of 5.98% to be paid to the lender. In the event the Company chooses to repay the term loan prior to the first anniversary of the term loan closing, a prepayment fee of 3% of the outstanding principal balance will apply. The prepayment fee is reduced to 2% if paid after the first anniversary date but before the second anniversary date and then is 1% thereafter. The prepayment fee does not apply if the Company and the bank agree to refinance the loan prior to maturity
Outstanding term loan	$ 1,500			$ 1,500
Incurred expenses					$ 100
Amortized to interest expense			$ 9	$ 18
Exercise of warrant				10 years
Fair value of common stock warrant per share (in Shares)				0.33
Total financing costs					$ 85
Net insurance (in Shares)				146,577
Equipment loans, description				The equipment loans had an aggregate principal balance of $185 at inception, with forty-eight equal monthly payments of principal and interest due beginning ninety days after taking possession of the machinery. The equipment loans are collateralized by the underlying machinery. As of September 30, 2021 and December 31, 2020, the aggregate outstanding principal balance of the equipment loans was $28 and $63, respectively, net of current portion of $47.
Vicarious Surgical US Inc [Member]
Debt (Details) [Line Items]
Debt share purchase (in Shares)				254,794
Per share (in Dollars per share)			$ 0.41	$ 0.41

Debt (Details) - Schedule of th

Debt (Details) - Schedule of the future payments required under the noncancellable equipment $ in Thousands	Dec. 31, 2020USD ($)
Schedule of the future payments required under the noncancellable equipment [Abstract]
2021, remaining three months	$ 13
2022	50
2023	17
Total future equipment payments	$ 80

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Jan. 25, 2021
Commitments and Contingencies Disclosure [Abstract]
Rent expense	$ 392	$ 109	$ 906	$ 336
Rental payments due					$ 9,700

Commitments and Contingencies_3

Commitments and Contingencies (Details) - Schedule of the following table presents the future minimum lease payments $ in Thousands	Dec. 31, 2020USD ($)
Schedule of the following table presents the future minimum lease payments [Abstract]
2021, remaining three months	$ 288
2022	1,397
2023	1,675
2024	1,334
2025	1,376
Thereafter	4,631
Total future minimum lease payments	$ 10,701

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($) $ / shares in Units, $ in Millions	Sep. 17, 2021	Jul. 24, 2020	Jul. 17, 2020	Sep. 30, 2021	Dec. 31, 2020
Stockholders' Equity (Details) [Line Items]
Common stock, par value	$ 0.0001
Preferred stock, shares authorized (in Shares)				1,000,000	1,000,000
Preferred stock, par value				$ 0.0001	$ 0.0001
Common stock gross proceeds (in Dollars)				$ 40
Preferred stock share holders percentage				50.00%
Restricted stock agreement, description				In 2014, the Company issued 19,789,860 shares of Legacy Class A common stock to the initial founders of the Company at par that contained a repurchase right by the Company at the lesser of the original purchase price of $0.0001 per share or the then current fair value of the share, which lapsed over a four-year period. In 2016 and 2018 these shares were amended with respect to the lapse of the repurchase rights, such that beginning as of January 2018 60% percent of the shares were vested and the remaining shares vest over a thirty-six month period.
Exercisable to purchase price per share			$ 11.5
Additional shares (in Shares)		900,000
Private placement warrants outstanding (in Shares)				10,400,000
Exercisable price per share	$ 11.5
Warrant description				Redemption of Warrants when the price per share of Class A common stock equals or exceeds $18.00. The Company may call the Public Warrants for redemption:  ●in whole and not in part;   ●at a price of $0.01 per warrant;   ●upon a minimum of 30 days’ prior written notice of redemption; and  ●if, and only if, the last reported sale price of Class A common stock equals or exceeds $18.00 per share (as adjusted) for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the warrant holders.
Business Acquisition [Member]
Stockholders' Equity (Details) [Line Items]
Business Combination Description				If (x) the Company issues additional shares of Class A common stock or equity-linked securities for capital raising purposes in connection with the closing of its initial Business Combination at an issue price or effective issue price of less than $9.20 per share of Class A common stock (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors and, in the case of any such issuance to the initial shareholders or their affiliates, without taking into account any Founder Shares held by the initial shareholders or such affiliates, as applicable, prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of the initial Business Combination on the date of the consummation of our initial business combination (net of redemptions), and (z) the volume weighted average trading price of Class A common stock during the 10 trading day period starting on the trading day prior to the day on which the Company consummates the initial Business Combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of the Warrants will be adjusted (to the nearest cent) to be equal to 115% of the higher of the Market Value and the Newly Issued Price, and the $18.00 per share redemption trigger prices described below under “Redemption of Warrants when the price per share of Class A common stock equals or exceeds $18.00” will be adjusted (to the nearest cent) to be equal to 180% of the higher of the Market Value and the Newly Issued Price, and the $10.00 per share redemption trigger price described below under “Redemption of Warrants when the price per share of Class A common stock equals or exceeds $10.00” will be adjusted (to the nearest cent) to be equal to the higher of the Market Value and the Newly Issued Price.
IPO [Member]
Stockholders' Equity (Details) [Line Items]
Common stock, par value			0.0001
Price per share			10
Private Placement [Member]
Stockholders' Equity (Details) [Line Items]
Price per share			$ 1
Private placement warrants (in Shares)			8,000,000
Additional shares (in Shares)		1,500,000
Public warrants (in Shares)				17,249,991
Class A Common Stock [Member]
Stockholders' Equity (Details) [Line Items]
Common stock, shares authorized (in Shares)				300,000,000
Common stock, par value				$ 0.0001	0.0001
Warrant description				Redemption of Warrants when the price per share of Class A common stock equals or exceeds $10.00. The Company may call the Public Warrants for redemption:  ●in whole and not in part;   ●at a price of $0.10 per warrant;   ●upon a minimum of 30 days’ prior written notice of redemption; provided that holders will be able to exercise their warrants on a cashless basis prior to redemption and receive that number of shares based on the redemption date and the “fair market value” of the Company’s Class A common stock; and  ●if, and only if, the last reported sale price of Class A common stock shares equals or exceeds $10.00 per share (as adjusted) for any 20 trading days within a 30-trading day period ending three trading days before the Company sends the notice of redemption to the warrant holders.
Class A Common Stock [Member] | Warrant [Member]
Stockholders' Equity (Details) [Line Items]
Price per share			$ 11.5
Class B Common Stock [Member]
Stockholders' Equity (Details) [Line Items]
Common stock, shares authorized (in Shares)				22,000,000
Common stock, par value				$ 0.0001	$ 0.0001
Series A Preferred Stock [Member]
Stockholders' Equity (Details) [Line Items]
Preferred Stock price per share				0.3926
Preferred stock conversion price per share				0.3926
Series A1 Preferred Stock [Member]
Stockholders' Equity (Details) [Line Items]
Preferred Stock price per share				0.642
Preferred stock conversion price per share				0.642
Series A2 Preferred Stock [Member]
Stockholders' Equity (Details) [Line Items]
Preferred Stock price per share				0.9963
Preferred stock conversion price per share				0.9963
Series A3 Preferred Stock [Member]
Stockholders' Equity (Details) [Line Items]
Preferred Stock price per share				0.9963
Preferred stock conversion price per share				$ 0.9963

Stockholders' Equity (Details)

Stockholders' Equity (Details) - Schedule of convertible preferred stock authorized, issued and outstanding	Sep. 30, 2021USD ($)shares
Condensed Balance Sheet Statements, Captions [Line Items]
Prior to Business Combination, Authorized	71,152,084
Prior to Business Combination, Issued	66,550,929
Prior to Business Combination, Outstanding	66,550,929
Prior to Business Combination, Preferred Stock (in Dollars) | $	$ 46,670
Series A Legacy Convertible Preferred Stock [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Prior to Business Combination, Authorized	16,740,853
Prior to Business Combination, Issued	16,740,854
Prior to Business Combination, Outstanding	16,740,854
Prior to Business Combination, Preferred Stock (in Dollars) | $	$ 6,477
Series A1 Legacy Convertible Preferred Stock [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Prior to Business Combination, Authorized	26,107,321
Prior to Business Combination, Issued	26,107,321
Prior to Business Combination, Outstanding	26,107,321
Prior to Business Combination, Preferred Stock (in Dollars) | $	$ 16,678
Series A2 Legacy Convertible Preferred Stock [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Prior to Business Combination, Authorized	10,036,853
Prior to Business Combination, Issued	10,036,853
Prior to Business Combination, Outstanding	10,036,853
Prior to Business Combination, Preferred Stock (in Dollars) | $	$ 9,995
Series A3 Legacy Convertible Preferred Stock [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Prior to Business Combination, Authorized	18,267,057
Prior to Business Combination, Issued	13,665,901
Prior to Business Combination, Outstanding	13,665,901
Prior to Business Combination, Preferred Stock (in Dollars) | $	$ 13,520

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Stock-Based Compensation (Details) [Line Items]
Stock-based compensation options and restricted stock vest	25.00%
Grant rate	6.25%
Nonemployees expire	10 years
Granted options to purchase (in Shares)	3,788,960	1,913,350
Employees and consultants fair value	$ 4,657	$ 471
Stock-based compensation expense	$ 4,523
Weighted average period	2 years 11 months 15 days
Shares granted plan (in Shares)	6,590,000
Weighted average grant-date fair value of stock options granted (in Dollars per share)	$ 1.23	$ 0.25
Aggregate intrinsic value of options exercised	$ 3,616	$ 87
Class A Common Stock [Member]
Stock-Based Compensation (Details) [Line Items]
Share based compensation award (in Shares)	19,914,315

Stock-Based Compensation (Det_2

Stock-Based Compensation (Details) - Schedule of stock based compensation black-Scholes option-pricing model - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Stock-Based Compensation (Details) - Schedule of stock based compensation black-Scholes option-pricing model [Line Items]
Dividend yield
Minimum [Member]
Stock-Based Compensation (Details) - Schedule of stock based compensation black-Scholes option-pricing model [Line Items]
Risk-free interest rate	0.45%	0.26%
Expected lives, in years	5 years 2 months 12 days	5 years
Expected volatility	69.66%	67.45%
Fair value of Common Stock (in Dollars)	$ 1.11	$ 0.23
Maximum [Member]
Stock-Based Compensation (Details) - Schedule of stock based compensation black-Scholes option-pricing model [Line Items]
Risk-free interest rate	1.13%	0.46%
Expected lives, in years	6 years 1 month 9 days	6 years 14 days
Expected volatility	71.02%	70.36%
Fair value of Common Stock (in Dollars)	$ 1.81	$ 0.25

Stock-Based Compensation (Det_3

Stock-Based Compensation (Details) - Schedule of stock-based awards granted - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Schedule of stock-based awards granted [Abstract]
Research and development	$ 144	$ 128	$ 400	$ 261
Sales and marketing	21	10	57	(9)
General and administrative	201	37	535	82
Total	$ 366	$ 175	$ 992	$ 334

Stock-Based Compensation (Det_4

Stock-Based Compensation (Details) - Schedule of option activity of the Plan	9 Months Ended
	Sep. 30, 2021$ / sharesshares
Schedule of option activity of the Plan [Abstract]
Beginning balance, Options | shares	8,890,535
Beginning balance, Exercise Price | $ / shares	$ 0.31
Beginning balance, Remaining Contractual Life	7 years 10 months 20 days
Granted Options | shares	3,788,960
Granted Exercise Price | $ / shares	$ 1.97
Granted Remaining Contractual Life	9 years 1 month 6 days
Exercised Options | shares	(465,226)
Exercised Exercise Price | $ / shares	$ 0.25
Exercised Remaining Contractual Life	3 years 8 months 12 days
Repurchased, cancelled, forfeited, or expired Options | shares	(444,932)
Repurchased, cancelled, forfeited, or expired Exercise Price | $ / shares	$ 0.77
Repurchased, cancelled, forfeited, or expired Remaining Contractual Life
Ending Balance, Options | shares	11,769,337
Ending Balance, Exercise Price | $ / shares	$ 0.82
Ending Balance, Remaining Contractual Life	7 years 9 months 18 days

Stock-Based Compensation (Det_5

Stock-Based Compensation (Details) - Schedule of shares of Class A common stock - shares	Sep. 30, 2021	Dec. 31, 2020
Stock-Based Compensation (Details) - Schedule of shares of Class A common stock [Line Items]
Total shares of authorized Common Stock reserved for future issuance	46,111	42,492
Common Stock Options Outstanding [Member]
Stock-Based Compensation (Details) - Schedule of shares of Class A common stock [Line Items]
Total shares of authorized Common Stock reserved for future issuance	11,769	8,889
Shares Available For Issuance Under The Plan [Member]
Stock-Based Compensation (Details) - Schedule of shares of Class A common stock [Line Items]
Total shares of authorized Common Stock reserved for future issuance	6,590	5,699
Bank Warrants [Member]
Stock-Based Compensation (Details) - Schedule of shares of Class A common stock [Line Items]
Total shares of authorized Common Stock reserved for future issuance	102	254
Public Warrants [Member]
Stock-Based Compensation (Details) - Schedule of shares of Class A common stock [Line Items]
Total shares of authorized Common Stock reserved for future issuance	17,250	17,250
Private Warrants [Member]
Stock-Based Compensation (Details) - Schedule of shares of Class A common stock [Line Items]
Total shares of authorized Common Stock reserved for future issuance	10,400	10,400

Employee Retirement Plan (Detai

Employee Retirement Plan (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Retirement Benefits [Abstract]
Funded matching contribution	$ 110	$ 53	$ 278	$ 162

Net Loss Per Share (Details)

Net Loss Per Share (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Earnings Per Share [Abstract]
Dilutive securities	39,419,328	35,170,854	39,419,328	35,170,854

Net Loss Per Share (Details) -

Net Loss Per Share (Details) - Schedule of computes basic loss per share - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Numerator for basic and diluted net loss per share:
Net loss	$ (65,479)	$ (3,341)	$ (77,348)	$ (9,091)
Denominator for basic and diluted net loss per share:
Weighted average shares	92,233,000	85,411,082	89,211,046	75,998,170
Net loss per share of Class A and Class B common stock - basic and diluted	$ (0.71)	$ (0.04)	$ (0.87)	$ (0.12)

Subsequent Events (Details)

Subsequent Events (Details) $ in Millions	Oct. 14, 2021m²	Oct. 14, 2020USD ($)
Subsequent Events (Details) [Line Items]
Area of land | m²	42,000
Eextended the lease | m²	72,000
Payments due over life | $		$ 10.2
Lease and amendment increased | $		$ 26.2
Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Options to extend the lease description	extended the lease from 2028 until 2032 with options to extend the lease until 2037.