Vicarious Surgical (RBOT) 10-K 14 Feb 23 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Feb. 05, 2023	Jun. 30, 2022
Document Information Line Items
Entity Registrant Name	VICARIOUS SURGICAL INC.
Trading Symbol	RBOT
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Public Float			$ 299.6
Amendment Flag	false
Entity Central Index Key	0001812173
Entity Current Reporting Status	Yes
Entity Voluntary Filers	Yes
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Document Annual 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
City Area Code	(617)
Local Phone Number	868-1700
Title of 12(b) Security	Class A common stock, $0.0001 par value per share
Security Exchange Name	NYSE
Entity Interactive Data Current	Yes
Auditor Firm ID	34
Auditor Name	Deloitte & Touche LLP
Auditor Location	Boston, Massachusetts
Class A Common Stock
Document Information Line Items
Entity Common Stock, Shares Outstanding		106,332,173
Class B Common Stock
Document Information Line Items
Entity Common Stock, Shares Outstanding		19,623,668

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 116,208	$ 173,507
Prepaid expenses and other current assets	4,196	4,867
Total current assets	120,404	178,374
Restricted cash	936	1,055
Property and equipment, net	6,586	2,250
Right-of-use assets	12,273
Other long-term assets	92
Total assets	140,291	181,679
Current liabilities:
Accounts payable	1,731	1,500
Accrued expenses	5,808	4,098
Lease liabilities, current portion	838
Current portion of equipment loans	16	47
Current portion of term loan		600
Total current liabilities	8,393	6,245
Lease liabilities, net of current portion	14,832
Deferred rent		1,631
Equipment loans, net of current portion		16
Term loan, net of current portion and issuance costs		675
Warrant liabilities	6,021	90,021
Total liabilities	29,246	98,588
Commitments and Contingencies (Note 8)
Legacy convertible preferred stock (Note 11)
Stockholders’ equity:
Preferred stock, $0.0001 par value; 1,000,000 shares authorized; no shares issued or outstanding at December 31, 2022 and 2021
Class A common stock, $0.0001 par value; 300,000,000 shares authorized at December 31, 2022 and 2021; 106,251,429 and 99,979,207 issued and outstanding at December 31, 2022 and 2021, respectively	11	10
Class B common stock, $0.0001 par value; 22,000,000 shares authorized at December 31, 2022 and 2021; 19,627,576 and 19,789,860 shares issued and outstanding at December 31, 2022 and 2021	2	2
Additional paid-in capital	172,673	149,877
Accumulated deficit	(61,641)	(66,798)
Total stockholders’ equity	111,045	83,091
Total liabilities and stockholders’ equity	$ 140,291	$ 181,679

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
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	300,000,000
Common stock, shares issued	106,251,429	99,979,207
Common stock, shares outstanding	106,251,429	99,979,207
Class B Common Stock
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	22,000,000	22,000,000
Common stock, shares issued	19,627,576	19,789,860
Common stock, shares outstanding	19,627,576	19,789,860

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating expenses:
Research and development	$ 43,900	$ 22,059
Sales and marketing	6,463	2,961
General and administrative	29,715	13,203
Total operating expenses	80,078	38,223
Loss from operations	(80,078)	(38,223)
Other income (expense):
Change in fair value of warrant liabilities	84,000	3,085
Interest income	1,435	20
Interest expense	(200)	(89)
Income/(loss) before income taxes	5,157	(35,207)
Provision for income taxes
Net income/(loss) and comprehensive gain/(loss)	$ 5,157	$ (35,207)
Net income/(loss) per share of Class A and Class B common stock, basic (in Dollars per share)	$ 0.04	$ (0.36)

Consolidated Statements of Op_2

Consolidated Statements of Operations (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Net income/(loss) per share of Class A and Class B common stock, diluted	$ 0.04	$ (0.36)

Consolidated Statements of Conv

Consolidated Statements of Convertible Preferred Stock, Common Stock and Stockholders’ Equity/(Deficit) - USD ($) $ in Thousands	Class A & B Common Stock	Convertible Preferred Stock	Additional Paid-In Capital	Accumulated Deficit	Total
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		97,311		97,314
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			421		421
Exercise of common stock options (in Shares)	1,558,908
Exercise of public warrants			16		16
Exercise of public warrants (in Shares)	1,370
Stock-based compensation			3,694		3,694
Vesting of restricted stock
Vesting of restricted stock (in Shares)	269,243
Net income (loss)				(35,207)	(35,207)
Balance at Dec. 31, 2021	$ 12		149,877	(66,798)	$ 83,091
Balance (in Shares) at Dec. 31, 2021	119,769,067
Cashless exercise of warrants (in Shares)					20
Exercise of common stock options			842		$ 842
Exercise of common stock options (in Shares)	2,291,868
Exercise of public warrants
Exercise of public warrants (in Shares)	20
Stock-based compensation			12,255		12,255
Vesting of restricted stock
Vesting of restricted stock (in Shares)	769,269
Issuance of common stock in an at-the-market offering, net of issuance costs of $300	$ 1		9,699		9,700
Issuance of common stock in an at-the-market offering, net of issuance costs of $300 (in Shares)	3,048,781
Net income (loss)				5,157	5,157
Balance at Dec. 31, 2022	$ 13		$ 172,673	$ (61,641)	$ 111,045
Balance (in Shares) at Dec. 31, 2022	125,879,005

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net income/(loss)	$ 5,157	$ (35,207)
Adjustments to reconcile net income/(loss) to net cash used in operating
Depreciation	1,111	316
Loss on disposal of fixed assets		8
Stock-based compensation	12,255	3,694
Amortization of debt issuance costs	75	21
Non-cash lease expense	829
Change in fair value of warrant liabilities	(84,000)	(3,085)
Changes in operating assets and liabilities:
Prepaid expenses and other current assets	671	(4,609)
Accounts payable	135	1,127
Accrued expenses	1,711	3,704
Lease liabilities	937
Deferred rent		733
Other noncurrent assets	(92)
Net cash used in operating activities	(61,211)	(33,298)
Cash flows from investing activities:
Purchases of property and equipment	(5,352)	(1,289)
Net cash used in investing activities	(5,352)	(1,289)
Cash flows from financing activities:
Repayment of equipment loans	(47)	(47)
Gross proceeds from issuance of common stock in an at-the-market offering	10,000
Issuance costs related to issuance of common stock in an at-the-market offering	(300)
Proceeds from term loan		1,500
Repayment of term loan	(1,350)	(150)
Proceeds from reverse recapitalization, net of issuance costs		190,424
Proceeds from exercise of public warrants		16
Proceeds from exercise of stock options	842	421
Net cash provided by financing activities	9,145	192,164
Change in cash, cash equivalents and restricted cash	(57,418)	157,577
Cash, cash equivalents and restricted cash, beginning of year	174,562	16,985
Cash, cash equivalents and restricted cash, end of year	117,144	174,562
Reconciliation of restricted cash:
Cash and cash equivalents	116,208	173,507
Restricted cash	936	1,055
Reconciliation of restricted cash total	117,144	174,562
Supplemental cash flow information:
Interest paid	41	36
Non-cash investing and financing activities:
Leasehold improvements funded by the landlord	1,200	840
Warrants assumed in acquisition		93,110
Accruals for property, plant and equipment purchased during the period	$ 95

Nature of Business and Basis of

Nature of Business and Basis of Presentation	12 Months Ended
	Dec. 31, 2022
Nature of Business and Basis of Presentation [Abstract]
NATURE OF BUSINESS AND BASIS OF PRESENTATION	1. NATURE OF BUSINESS AND BASIS OF PRESENTATION Nature of Business Vicarious Surgical Inc. (including its subsidiaries, “Vicarious” or the “Company”) was originally incorporated in the Cayman Islands as a special purpose acquisition company under the name D8 Holdings Corp. (“D8”) for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination involving D8 and one or more businesses. On September 17, 2021, the Company consummated the transaction (the “Closing”) contemplated by the Agreement and Plan of Merger, dated as of April 15, 2021 (the “Business Combination Agreement”), by and among D8, Snowball Merger Sub, Inc., a Delaware corporation and wholly owned subsidiary of D8 (“Merger Sub”), and Vicarious Surgical Inc., a Delaware corporation incorporated in the State of Delaware on May 1, 2014 (“Legacy Vicarious Surgical”). The Company is headquartered in Waltham, Massachusetts. Pursuant to the terms of the Business Combination Agreement, a business combination between D8 was effected through the merger of Merger Sub with and into Legacy Vicarious Surgical, with Legacy Vicarious Surgical surviving as a wholly owned subsidiary of D8 (the “Merger,” and collectively with the other transactions described in the Business Combination Agreement, the “Business Combination”). Effective as of the Closing, D8 changed its named to Vicarious Surgical Inc. and Legacy Vicarious Surgical changed its name to Vicarious Surgical US Inc. 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. Unless otherwise indicated or the context otherwise requires, references in this Annual Report on Form 10-K 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. 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 September 17, 2021, 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 (the “Exchange Ratio”) 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 consolidated financial statements of the Company are prepared in conformity with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the regulations of the U.S Securities and Exchange Commission (“SEC”). Any reference in these notes to applicable guidance is meant to refer to GAAP as found in the Accounting Standards Codification (“ASC”) and Accounting Standards Updates (“ASU”) promulgated by the Financial Accounting Standards Board (“FASB”). Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Nature of Business and Basis of Presentation [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 consolidated 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. The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. Management has evaluated whether there are conditions and events that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date the financial statements are issued. 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. US GAAP 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 the Company’s publicly traded warrants (the “Public Warrants”) is determined from their trading value on public markets. The fair value of the Company’s warrants sold in a private placement (the “Private Placement Warrants”) is 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 $936 and $1,055 at , respectively as collateral for letters of credit related to the Company’s lease. The balance is classified as long-term on the Company’s balance sheets as the lease period ends in March 2032. 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 determined from their trading value on public markets. The fair value of Private Placement 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. 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. During 2021, in connection with a lease termination, the Company disposed of $24 of fixed assets with accumulated depreciation of $16 incurring an $8 loss on the disposal. Leases Prior to January 1, 2022, the Company accounted for leases under Accounting Standards Codification (“ASC”) 840, Leases (“ASC 840”). The Company recorded monthly rent expense on a straight-line basis, equal to the total of the payments due over the lease term, divided by the number of months of the lease term. The difference between rent expense recorded and the amount paid was charged to deferred rent. Effective January 1, 2022, the Company adopted Accounting Standards Update (“ASU”) 2016-02, Leases (Topic 842) (“ASC 842”), using the modified retrospective transition method. Under this method, financial statements for reporting periods after adoption are presented in accordance with ASC 842 and prior-period financial statements continue to be presented in accordance with ASC 840, the accounting standard originally in effect for such periods. The adoption of ASC 842 requires lessees to record a lease liability which is initially measured at the present value of all future lease payments, and a right-of-use asset, associated with operating leases, is recorded on the Company’s balance sheet. The standard also requires a single lease expense to be recognized within the statement of operations on a straight-line basis over the lease term. The effects of the Company’s January 1, 2022 adoption of ASC 842 resulted in the Company recording lease liabilities and right-of-use assets associated with its operating leases on its consolidated balance sheet and did not have any effect on the consolidated statement of operations or consolidated statement of cash flows. As part of the adoption of ASC 842, the Company elected to use the package of practical expedients permitted under the transition guidance. As a result, the Company did not reassess (i) whether any expired or existing contracts are or contain leases, (ii) the lease classification for any expired or existing leases, or (iii) initial direct costs for any existing leases. For each asset class and the related lease agreements in which the Company is the lessee that include lease and non-lease components, the Company made an election about the use of the practical expedient on all leases entered into or modified after January 1, 2022 to combine lease and non-lease components. Additionally, the Company elected to not record on the balance sheet leases with a term of twelve months or less. 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 December 31, 2022, 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 web services, 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, restricted stock units (“RSUs”) and other forms of equity 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 on the date of grant is determined by a Black-Scholes option 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 , 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 stockholders, and the prospects of a liquidity event, among others, as the Company’s common stock 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 The fair value of RSUs is based on the closing stock price on the date of grant 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 Income/(Loss) Per Share Basic net income/(loss) per share attributable to common stockholders is computed by dividing the net income/(loss) attributable to common stockholders by the weighted average number of common shares outstanding for the period. Diluted net income/(loss) per share attributable to common stockholders is computed by dividing the net income/(loss) attributable to common stockholders by the weighted average number of common shares outstanding for the period, including potential dilutive common stock. For the purpose of this calculation, outstanding stock options, restricted stock units and stock warrants 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 when their effect is anti-dilutive. Comprehensive Income/(Loss) There were no differences between net income/(loss) and comprehensive income/(loss) presented in the statements of operations for the years ended December 31, 2022 and 2021. 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,” as defined in the Jumpstart Our Business Startups Act (the “JOBS Act”). Pursuant to the JOBS Act, an emerging growth company is provided the option to adopt new or revised accounting standards that may be issued by Financial Accounting Standards Board (“FASB”) or the SEC either (i) within the same periods as those otherwise applicable to non-emerging growth companies or (ii) within the same time periods as private companies. We intend to take advantage of the exemption for complying with new or revised accounting standards within the same time periods as private companies so long as we qualify as an emerging growth company. Accordingly, the information contained herein may be different than the information you receive from other public companies. Recently Issued Accounting Standards 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

Acquisition

Acquisition	12 Months Ended
	Dec. 31, 2022
Acquisition [Abstract]
ACQUISITION	3. ACQUISITION As discussed in Note 1, “Nature of Business and Basis of Presentation,” 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 Closing, each share of Legacy Vicarious Surgical issued and outstanding held by stockholders other than the initial founders of Legacy Vicarious Surgical was automatically cancelled and extinguished and converted into the right to the number of shares of the Company’s Class A common stock equal to the Exchange Ratio, and each share of Legacy Vicarious Surgical issued and outstanding held by the initial founders of Legacy Vicarious Surgical was automatically cancelled and extinguished and converted into the right to the number of shares of the Company’s Class B common stock equal to the Exchange Ratio. Upon the Closing, 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 Class A 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 year ended December 31, 2021. Recapitalization Cash - D8’s trust and cash (net of redemptions) $ 77,993 Cash - PIPE Financing 142,000 Less: Transaction costs and advisory fees (29,569 ) Net proceeds from reverse recapitalization 190,424 Less: Warrant liabilities assumed (93,110 ) Net assets and liabilities assumed in reverse recapitalization $ 97,314 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	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	4. PROPERTY AND EQUIPMENT, NET Property and equipment, net consist of the following: December 31, December 31, Estimated Useful Lives 2022 2021 Machinery and equipment 3 to 5 years $ 1,906 $ 957 Furniture and fixed assets 3 to 7 years 1,059 186 Computer hardware and software 3 years 1,155 259 Leasehold improvements Lesser of lease term or asset life 4,161 1,432 Total property and equipment 8,281 2,834 Less accumulated depreciation (1,695 ) (584 ) Property and equipment, net $ 6,586 $ 2,250 In connection with the Waltham lease that was amended in October 2021, the Company received $1,200 in August 2022 related to leasehold improvements funded by its landlord. These leasehold improvements are being depreciated over the shorter of the lease term or each asset’s life. The $1,200 was included in leasehold improvements. In connection with the Waltham lease, the Company received $840 in May 2021 related to leasehold improvements funded by its landlord. These leasehold improvements are being depreciated over the shorter of the lease term or each asset’s life. The $840 paid to vendors by the landlord was included in leasehold improvements. During 2021, in connection with a lease termination, the Company disposed of $24 of fixed assets with accumulated depreciation of $16 incurring an $8 loss on the disposal which was included in general and administrative expenses. Depreciation expense for the years ended December 31, 2022 and 2021 was $1,111 and $316, respectively.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2022
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: December 31, 2022 Quoted Prices Significant Significant Total Assets: Money market funds $ 114,409 $ — $ — $ 114,409 Total assets $ 114,409 $ — $ — $ 114,409 Liabilities: Warrant liabilities - public warrants $ 2,589 $ — $ — $ 2,589 Warrant liabilities - private warrants — $ — 3,432 3,432 Total liabilities $ 2,589 $ — $ 3,432 $ 6,021 December 31, 2021 Quoted Prices Significant Significant Total Assets: Money market funds $ 171,196 $ — $ — $ 171,196 Total assets $ 171,196 $ — $ — $ 171,196 Liabilities: Warrant liabilities - public warrants $ 37,085 $ — $ — $ 37,085 Warrant liabilities - private warrants — $ — 52,936 52,936 Total liabilities $ 37,085 $ — $ 52,936 $ 90,021 Money market funds are classified as cash and cash equivalents. The fair value of the Public Warrants was determined from their value trading on the public markets. The fair value of Private Placement 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 year ended December 31, 2022, the Company recognized a gain to the statement of operations resulting from a decrease in the fair value of liabilities of approximately $84,000 presented as change in fair value of warrant liabilities on the accompanying statement of operations. For the year ended December 31, 2021, the Company recognized a gain to the statement of operations resulting from a decrease in the fair value of liabilities of approximately $3,085 presented as change in fair value of warrant liabilities on the accompanying statement of operations. The Company estimates the volatility of its warrants based on implied volatility from the Company’s Public Warrants and from historical volatility of select peer companies’ 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 the inputs used in determining the fair value of the Company’s Level 3 liabilities: Private Placement Warrants As of As of Volatility 72.0 % 60.0 % Stock price $ 2.02 $ 10.62 Expected life of options 3.7 years 4.7 years Risk-free rate 4.1 % 1.2 % Dividend yield 0.0 % 0.0 % The following table shows the change in number and value of the warrants since December 31, 2021: Public Private Total Shares Value Shares Value Shares Value December 31, 2021 17,248,621 $ 37,085 10,400,000 $ 52,936 27,648,621 $ 90,021 Exercised (20 ) — — — (20 ) — Change in value — $ (34,496 ) — $ (49,504 ) — $ (84,000 ) December 31, 2022 17,248,601 $ 2,589 10,400,000 $ 3,432 27,648,601 $ 6,021

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	12 Months Ended
	Dec. 31, 2022
Accrued Expenses and Other Current Liabilities [Abstract]
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: Year Ended 2022 2021 Compensation and benefits related $ 5,240 $ 3,233 Professional services and other 568 865 Accrued expenses $ 5,808 $ 4,098

Debt

Debt	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
DEBT	7. DEBT Term Loan In October 2020, the Company entered into a term loan agreement that provided the Company with the ability to borrow up to $3,500 with any amounts borrowed becoming due on April 1, 2024. The loan consisted of up to two tranches; a $1,500 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 and a second tranche of $2,000 which became 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 $2,000 tranche. The term loan was interest-only through September 30, 2021, at which time the Company made the first of 30 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 included 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. The term loan had prepayment fees if the Company elected to repay such loan prior to it becoming due, which penalties varied based upon the time remaining before the term loan was due. If the Company had repaid the term loan prior to the first anniversary of the term loan closing, it would have been required to pay a prepayment fee of 3% of the outstanding principal balance. The loan had no financial covenants but did contain monthly reporting requirements and gave the lender a first priority lien on all Company assets. In March 2021, the Company borrowed the first tranche of $1,500. The outstanding balance of the term loan was $0 and $1,350 at December 31, 2022 and 2021, respectively. In October 2022, the Company paid off the entire term loan balance. As the Company chose to repay the term loan prior to the second anniversary of the term loan closing, a prepayment fee of 2% of the outstanding principal balance applied. Deferred Financing Costs In connection with the term loan, the Company incurred $100 in expenses, inclusive of the warrant expense, which were netted against the long-term portion of the term loan proceeds. The Company amortized these costs over the life of the borrowing. In the years ended December 31, 2022 and 2021, $75 and $25, respectively of capitalized costs were 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 $0.41 per share. 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 netted against the long-term portion of the term loan proceeds. 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 Class A common stock. The remaining 108,217 warrants were cancelled as the Company elected not to draw down the second tranche. Equipment Loan s 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 December 31, 2022 and 2021, the aggregate outstanding principal balance of the equipment loans was and $ , respectively, net of current portions of $16 and $47, respectively. The following table represents the future payments required under the noncancellable equipment agreements and includes interest of : Years Ended December 31, 2023 17 Total future equipment payments $ 17

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	8. COMMITMENTS AND CONTINGENCIES 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.

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Disclosure of Leases [Abstract]
LEASES	9. LEASES On January 1, 2022, the Company adopted Accounting Standards Update (“ASU”) 2016-02 and all subsequent amendments, collectively codified in ASC Topic 842, “Leases” (“Topic 842”). The guidance requires modified retrospective adoption, either at the beginning of the earliest period presented or at the beginning of the period of adoption. We elected to apply the guidance at the beginning of the period of adoption and recorded right-of-use (ROU) leased assets of $14,302. In conjunction with this, we recorded lease liabilities, which had been discounted at our incremental borrowing rates, of $15,933. The impact of our adoption of Topic 842 on our current and deferred income taxes was immaterial. The adoption of ASC 842 had no effect on retained earnings. The Company leases its office facility under a noncancelable operating lease agreement that expires in March 2032 A summary of the components of lease costs for the Company under ASC 842 for the year ended December 31, 2022 and under ASC 840 for the year ended December 31, 2021 were as follows: December 31, Lease costs 2022 2021 Operating lease costs $ 2,210 $ 1,447 Total lease costs $ 2,210 $ 1,447 Supplemental disclosure of cash flow information related to leases for the year ended December 31, 2022 was as follows: December 31, 2022 Cash paid $ 1,644 Cash received $ (1,200 ) Total cash paid for amounts included in the measurement of operating lease liabilities (operating cash flows) $ 444 The weighted-average remaining lease term and discount rate were as follows: December 31, 2022 Weighted-average remaining lease term (in years) 9.3 Weighted-average discount rate 8.74 % The following table presents the maturity of the Company’s operating lease liabilities as of December 31, 2022: Years Ended December 31, 2023 2,162 2024 2,286 2025 2,358 2026 2,430 2027 2,502 Thereafter 11,430 Total future minimum lease payments $ 23,168 Less imputed interest (7,498 ) Carrying value of lease liabilities $ 15,670 On January 25, 2021, the Company entered into a twelve-year lease agreement that commenced on April 1, 2021 and ended on February 28, 2029, for its new corporate headquarters. Rental payments due over the period of the lease totaled $9.7 million. On October 14, 2021, the lease was amended to add additional space and was simultaneously extended to end on March 31, 2032. Rental payments due over the period of the lease were amended from $9.7 million to $25.0 million. In November of 2021, the landlord of the Company’s lease for its previous corporate headquarters, terminated the agreement and the Company and the landlord were disputing amounts due to the parties, if any, in accordance with the terms of the lease agreement. The Company and the landlord agreed to settle their dispute for a payment to the landlord of $118. The Company recorded this settlement by accruing $118 to general and administrative expense as of December 31, 2021. As the lease was terminated, the minimum lease payments that would have been due under the agreement have been excluded from the future minimum lease payments table presented above.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	10. INCOME TAXES The Company’s entire pretax loss for the years ended December 31, 2022 and 2021 was from its U.S. domestic operations. The Company recorded a tax loss for the years ended December 31, 2022 and 2021. Therefore, the Company recorded no current or deferred income tax expense or benefit for the years ended December 31, 2022 and 2021. A reconciliation of the Company’s statutory income tax rate to the Company’s effective income tax rate is as follows: Year Ended 2022 2021 Income at US Statutory Rate 21 % 21 % State taxes, net of federal benefit (126 )% 8 % Permanent differences 1 % 0 % Change in fair value of warrants (342 )% 2 % Return to Provision (28 )% — Officer’s compensation 2 % — Transaction costs — 5 % Stock-based compensation 6 % (1 )% Tax credits (52 )% 4 % Change in valuation allowance 518 % (39 )% 0 % 0 % The Company’s deferred tax assets and (liabilities) are as follows: Year Ended 2022 2021 Deferred Tax Assets: Net operating loss carryforwards $ 27,688 $ 18,269 Tax credits 7,057 2,727 Stock based compensation 1,303 657 Capitalized R&D expenses 11,456 — Accruals and reserves 1,953 1,065 Depreciation and amortization 61 56 Total deferred tax assets before valuation allowance 49,518 22,774 Valuation allowance (49,518 ) (22,774 ) Net deferred tax assets $ — $ — As of December 31, 2022 and 2021 the Company is in a net deferred tax asset position. The deferred tax assets consist principally of net operating loss carryforwards and research and development tax credits. The future realization of the tax benefits from existing temporary differences and tax attributes ultimately depends on the existence of sufficient taxable income. In assessing the realization of the deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. Management considers the scheduled reversal of projected future taxable income, and tax planning strategies in making this assessment. After consideration of all available evidence, both positive and negative, the Company has determined that it was more likely than not that the Company would not recognize the benefits of its federal and state net deferred tax assets. Accordingly, the Company has a full valuation allowance against the deferred tax assets as of December 31, 2022 and 2021. The change in the valuation allowance for the years ended December 31, 2022 and 2021 was an increase of $26.7 million and $13.8 million, respectively. The Company has incurred losses since inception that would generally be available to reduce future taxable income. As of December 31, 2022, the Company had U.S. federal net operating loss carryforwards of $102.8 million which includes $2.8 million that expire at various dates from 2034 through 2037, and $100.0 million that have an unlimited carryforward period. As of December 31, 2022, the Company had state net operating loss carryforwards of $96.6 million which includes $96.6 million that expire at various dates from 2035 through 2041, and none that have an unlimited carryforward period. As of December 31, 2022, the Company had U.S. federal and state research and development tax credits of $4.3 million and $3.5 million respectively. The future realization of the Company’s net operating loss carryforwards and other tax attributes may also be limited by the change in ownership rules under Code Section 382. Under Section 382 of the Code, if a corporation undergoes an “ownership change” (as defined in Section 382 of the Code), the corporation’s ability to utilize its net operating loss carryforwards and other tax attributes to offset income may be limited. The Company has not completed a study to assess whether an ownership change has occurred or whether there have been multiple ownership changes. The Company files income tax returns in the U.S. federal jurisdiction and in any state and local jurisdiction in which it operates. The Company is subject to tax examination by various taxing authorities. The Company is not currently under examination and is not aware of any issues under review that could result in significant payments, accruals or material deviation from its tax positions. To the extent the Company has tax attribute carryforwards, the tax years in which the attribute was generated may still be adjusted upon examination by the Internal Revenue Service and state and local tax authorities to the extent utilized in a future period. As of December 31, 2022, the tax years from 2018 to present remain open to examination by relevant taxing jurisdictions to which the Company is subject. However, to the extent the Company utilizes net operating losses from years prior to 2018, the statute remains open to the extent of the net operating losses or other credits that are utilized. The calculation and assessment of the Company’s tax exposures generally involve the uncertainties in the application of complex tax laws and regulations for federal, state and local jurisdictions. A tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation, on the basis of the technical merits. As of December 31, 2022, the Company has not recorded any liabilities related to uncertain tax positions in its financial statements. Similarly, the Company has not accrued any interest and penalties related to uncertain tax positions as of December 31, 2022. The Company recognizes accrued interest and penalties, if any, related to uncertain tax positions in tax expense in its financial statements.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2022
Stockholders' Equity Note [Abstract]
STOCKHOLDERS’ EQUITY	11. STOCKHOLDERS’ EQUITY Authorized Shares At December 31, 2022, the Company’s authorized shares consisted of 300,000,000 shares of Class A common stock, $0.0001 par value; 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 Class A common stock, and reclassified to permanent equity as a result of the Business Combination. As of December 31, 2022, 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 16,740,853 $ 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 66,550,928 $ 46,670 Common Stock Classes of Common Stock Class A common stock receives one 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 Business Combination, the shares were converted to Class B common stock. In 2021, subsequent to the Business Combination, the Company issued 749,691 RSUs of Class A common stock to employees and members of the board of directors. The RSUs vest over a four-year period. The activity for common stock subject to vesting for the year ended December 31, 2022 is as follows: Shares Weighted Balance of unvested shares - December 31, 2021 698,051 $ 12.54 Granted 3,266,548 $ 3.89 Vested (769,269 ) $ 6.62 Forfeited (110,207 ) $ 8.20 Balance of unvested shares - December 31, 2022 3,085,123 $ 5.01 The total stock-based compensation related to RSUs during the years ended December 31, 2022 and 2021, was and $800, respectively. As of December 31, 2022, the total unrecognized stock-based compensation expense related to unvested RSUs aggregated $14,939 and is expected to be recognized over a weighted average period of 2.9 years. As of December 31, 2021, the total unrecognized stock-based compensation expense related to unvested RSUs aggregated $8,400 and is expected to be recognized over a weighted average period of 3.3 years. The aggregate intrinsic value of the awards granted and vested during the year ended December 31, 2022 was $6,598 and $2,901, respectively. The aggregate intrinsic value of the awards granted and vested during the year ended December 31, 2021 was $6,407 and $480, respectively. The aggregate intrinsic value of RSUs outstanding at December 31, 2022 was $6,232. 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. As of December 31, 2022, there were no shares of preferred stock issued and outstanding. 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 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 December 31, 2022, the Company had 17,248,601 Public Warrants and 10,400,000 Private Placement Warrants outstanding. The Public Warrants became exercisable at $11.50 per share 30 days after the Closing. 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. 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) are not redeemable by the Company, (ii) could 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) are 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	12 Months Ended
	Dec. 31, 2022
Stock-Based Compensation [Abstract]
STOCK-BASED COMPENSATION	12. STOCK-BASED COMPENSATION 2014 Plan 2021 Plan The 2021 Plan provides for the granting of incentive and nonqualified stock options, restricted stock, and other stock-based awards to employees, officers, directors, consultants, and advisors of the Company. Under the 2021 Plan, incentive and nonqualified stock options may be granted at not less than 100% of the fair market value of the Company’s common stock on the date of grant. If an incentive stock option is granted to an individual who owns more than 10% of the combined voting power of all classes of the Company’s capital stock, the exercise price may not be less than 110% of the fair market value of the Company’s common stock on the date of grant and the term of the option may not be longer than five years. The 2021 Plan authorizes the Company to issue up to 24,974,074 shares of common stock (either Class A or Class B) pursuant to awards granted under the 2021 Plan. The Board of Directors administers the 2021 Plan and determines the specific terms of the awards. The contractual term of options granted under the 2021 Plan is not more than 10 years. The 2021 Plan will expire on April 13, 2031 or an earlier date approved by a vote of the Company’s stockholders or Board of Directors. 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 common stock price, risk-free interest rate, dividend yield, expected volatility and expected life. 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 was 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 product candidates, 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 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 During the years ended December 31, 2022 and 2021, the Company granted options to purchase 5,576,191 and 5,870,433 shares, respectively of common stock, to employees and consultants with a fair value of $15,461 and $21,271, respectively, calculated using the Black-Scholes option-pricing model with the following assumptions: 2022 2021 Risk-free interest rate 1.94% - 3.92 % 0.45% - 1.45 % Expected term, in years 5.52 - 6.08 5.20 - 6.11 Dividend yield — % — % Expected volatility 68.87% - 70.26 % 69.66% - 71.02 % 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. As of December 31, 2022, there was $25,427 of total gross unrecognized stock-based compensation expense related to unvested stock options. The costs remaining as of December 31, 2022 are expected to be recognized over a weighted-average period of 3.01 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: 2022 2021 Research and development $ 2,696 $ 975 Sales and marketing 1,296 621 General and administrative 8,263 2,098 Total $ 12,255 $ 3,694 The Company plans to generally issue previously unissued shares of common stock for the exercise of stock options. There were 3,465,275 shares available for future equity grants under the 2021 Plan at December 31, 2022 The option activity of the 2021 Plan for the year ended December 31, 2022, is as follows: Weighted Average Exercise Weighted Average Options Price (in years) Options outstanding at January 1, 2022 12,009,768 $ 2.92 7.76 Granted 5,576,191 4.34 Exercised (2,291,868 ) 0.36 Forfeited, expired, or cancelled (1,101,674 ) 2.89 Options vested and expected to vest at December 31, 2022 14,192,417 $ 3.90 8.26 The weighted average grant date fair value of options granted during the years ended December 31, 2022 and 2021 was $2.77 and $3.62, respectively. The aggregate intrinsic value of options exercised during the years ended December 31, 2022 and 2021, was $10,066 and $13,010, respectively. The aggregate intrinsic value of options outstanding at December 31, 2022 was $6,804. Common Stock Reserved for Future Issuance As of December 31, 2022 and 2021, the Company has reserved the following shares of Class A Common Stock for future issuance (in thousands): As of December 31, 2022 2021 Common stock options outstanding 14,192 12,010 Restricted stock units outstanding 3,085 698 Shares available for issuance under the 2021 Plan 3,465 4,506 Public warrants 17,249 17,249 Private warrants 10,400 10,400 Total shares of authorized Common Stock reserved for future issuance 48,391 44,863

Employee Retirement Plan

Employee Retirement Plan	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
EMPLOYEE RETIREMENT PLAN	13. EMPLOYEE RETIREMENT PLAN The Company maintains the Vicarious Surgical Inc. 401(k) plan, under Section 401(k) of the Internal Revenue Code of 1986, as amended, covering all eligible employees. Employees of the Company may participate in the 401(k) Plan after one month of service and must be 18 years of age or older

Net Loss Per Share

Net Loss Per Share	12 Months Ended
	Dec. 31, 2022
Net Loss Per Share [Abstract]
NET LOSS PER SHARE	14. NET LOSS PER SHARE The Company computes basic income/(loss) per share using net income/(loss) attributable to Vicarious Surgical Inc. common stockholders and the weighted average number of common shares outstanding during each period. Diluted loss per share includes shares issuable upon exercise of outstanding stock options and stock-based awards where the conversion of such instruments would be dilutive For the Years Ended 2022 2021 Numerator for basic and diluted net loss per share: Net income/(loss) $ 5,157 $ (35,207 ) Denominator for basic net gain/(loss) per share: Weighted average shares 121,791,878 96,690,716 Denominator for diluted net gain/(loss) per share: Weighted average shares 127,528,509 96,690,716 Net income/(loss) per share of Class A and Class B common stock – basic and diluted $ 0.04 $ (0.36 ) For the year ended December 31, 2022, 35,604,874 shares of the Company’s common stock were excluded from the calculation of diluted earnings per share because the exercise prices of the stock options were greater than or equal to the average price of the common shares and were therefore anti-dilutive.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	15. SUBSEQUENT EVENTS On February 1, 2023, the Company initiated a reduction in force, eliminating 14% of its workforce, predominantly in general and administrative and sales and marketing positions. No accrual was recorded as of December 31, 2022. Total separation costs associated with this reduction in force are anticipated to be under $1,000 and should be paid in full by the second quarter of 2023. 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)	12 Months Ended
	Dec. 31, 2022
Nature of Business and Basis of Presentation [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. The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. Management has evaluated whether there are conditions and events that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date the financial statements are issued.
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. US GAAP 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 the Company’s publicly traded warrants (the “Public Warrants”) is determined from their trading value on public markets. The fair value of the Company’s warrants sold in a private placement (the “Private Placement Warrants”) is 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 $936 and $1,055 at , respectively as collateral for letters of credit related to the Company’s lease. The balance is classified as long-term on the Company’s balance sheets as the lease period ends in March 2032.
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. 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 determined from their trading value on public markets. The fair value of Private Placement 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 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.
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. During 2021, in connection with a lease termination, the Company disposed of $24 of fixed assets with accumulated depreciation of $16 incurring an $8 loss on the disposal.
Leases	Leases Prior to January 1, 2022, the Company accounted for leases under Accounting Standards Codification (“ASC”) 840, Leases (“ASC 840”). The Company recorded monthly rent expense on a straight-line basis, equal to the total of the payments due over the lease term, divided by the number of months of the lease term. The difference between rent expense recorded and the amount paid was charged to deferred rent. Effective January 1, 2022, the Company adopted Accounting Standards Update (“ASU”) 2016-02, Leases (Topic 842) (“ASC 842”), using the modified retrospective transition method. Under this method, financial statements for reporting periods after adoption are presented in accordance with ASC 842 and prior-period financial statements continue to be presented in accordance with ASC 840, the accounting standard originally in effect for such periods. The adoption of ASC 842 requires lessees to record a lease liability which is initially measured at the present value of all future lease payments, and a right-of-use asset, associated with operating leases, is recorded on the Company’s balance sheet. The standard also requires a single lease expense to be recognized within the statement of operations on a straight-line basis over the lease term. The effects of the Company’s January 1, 2022 adoption of ASC 842 resulted in the Company recording lease liabilities and right-of-use assets associated with its operating leases on its consolidated balance sheet and did not have any effect on the consolidated statement of operations or consolidated statement of cash flows. As part of the adoption of ASC 842, the Company elected to use the package of practical expedients permitted under the transition guidance. As a result, the Company did not reassess (i) whether any expired or existing contracts are or contain leases, (ii) the lease classification for any expired or existing leases, or (iii) initial direct costs for any existing leases. For each asset class and the related lease agreements in which the Company is the lessee that include lease and non-lease components, the Company made an election about the use of the practical expedient on all leases entered into or modified after January 1, 2022 to combine lease and non-lease components. Additionally, the Company elected to not record on the balance sheet leases with a term of twelve months or less.
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 December 31, 2022, 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 web services, 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, restricted stock units (“RSUs”) and other forms of equity 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 on the date of grant is determined by a Black-Scholes option 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 , 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 stockholders, and the prospects of a liquidity event, among others, as the Company’s common stock 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 The fair value of RSUs is based on the closing stock price on the date of grant
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 Income/(Loss) Per Share	Net Income/(Loss) Per Share Basic net income/(loss) per share attributable to common stockholders is computed by dividing the net income/(loss) attributable to common stockholders by the weighted average number of common shares outstanding for the period. Diluted net income/(loss) per share attributable to common stockholders is computed by dividing the net income/(loss) attributable to common stockholders by the weighted average number of common shares outstanding for the period, including potential dilutive common stock. For the purpose of this calculation, outstanding stock options, restricted stock units and stock warrants 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 when their effect is anti-dilutive.
Comprehensive Income/(Loss)	Comprehensive Income/(Loss) There were no differences between net income/(loss) and comprehensive income/(loss) presented in the statements of operations for the years ended December 31, 2022 and 2021.
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,” as defined in the Jumpstart Our Business Startups Act (the “JOBS Act”). Pursuant to the JOBS Act, an emerging growth company is provided the option to adopt new or revised accounting standards that may be issued by Financial Accounting Standards Board (“FASB”) or the SEC either (i) within the same periods as those otherwise applicable to non-emerging growth companies or (ii) within the same time periods as private companies. We intend to take advantage of the exemption for complying with new or revised accounting standards within the same time periods as private companies so long as we qualify as an emerging growth company. Accordingly, the information contained herein may be different than the information you receive from other public companies.
Recently Issued Accounting Standards	Recently Issued Accounting Standards 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

Acquisition (Tables)

Acquisition (Tables)	12 Months Ended
	Dec. 31, 2022
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 (29,569 ) Net proceeds from reverse recapitalization 190,424 Less: Warrant liabilities assumed (93,110 ) Net assets and liabilities assumed in reverse recapitalization $ 97,314
Schedule of 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)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of property and equipment, net	December 31, December 31, Estimated Useful Lives 2022 2021 Machinery and equipment 3 to 5 years $ 1,906 $ 957 Furniture and fixed assets 3 to 7 years 1,059 186 Computer hardware and software 3 years 1,155 259 Leasehold improvements Lesser of lease term or asset life 4,161 1,432 Total property and equipment 8,281 2,834 Less accumulated depreciation (1,695 ) (584 ) Property and equipment, net $ 6,586 $ 2,250

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of financial assets measured at fair value on a recurring basis and indicates the fair value hierarchy	December 31, 2022 Quoted Prices Significant Significant Total Assets: Money market funds $ 114,409 $ — $ — $ 114,409 Total assets $ 114,409 $ — $ — $ 114,409 Liabilities: Warrant liabilities - public warrants $ 2,589 $ — $ — $ 2,589 Warrant liabilities - private warrants — $ — 3,432 3,432 Total liabilities $ 2,589 $ — $ 3,432 $ 6,021 December 31, 2021 Quoted Prices Significant Significant Total Assets: Money market funds $ 171,196 $ — $ — $ 171,196 Total assets $ 171,196 $ — $ — $ 171,196 Liabilities: Warrant liabilities - public warrants $ 37,085 $ — $ — $ 37,085 Warrant liabilities - private warrants — $ — 52,936 52,936 Total liabilities $ 37,085 $ — $ 52,936 $ 90,021
Schedule of quantitative information regarding Level 3 fair value measurements	Private Placement Warrants As of As of Volatility 72.0 % 60.0 % Stock price $ 2.02 $ 10.62 Expected life of options 3.7 years 4.7 years Risk-free rate 4.1 % 1.2 % Dividend yield 0.0 % 0.0 %
Schedule of the change in number and value of the warrants	Public Private Total Shares Value Shares Value Shares Value December 31, 2021 17,248,621 $ 37,085 10,400,000 $ 52,936 27,648,621 $ 90,021 Exercised (20 ) — — — (20 ) — Change in value — $ (34,496 ) — $ (49,504 ) — $ (84,000 ) December 31, 2022 17,248,601 $ 2,589 10,400,000 $ 3,432 27,648,601 $ 6,021

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Accrued Expenses and Other Current Liabilities [Abstract]
Schedule of accrued expenses and other current liabilities	Year Ended 2022 2021 Compensation and benefits related $ 5,240 $ 3,233 Professional services and other 568 865 Accrued expenses $ 5,808 $ 4,098

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of future payments required under the noncancellable equipment	Years Ended December 31, 2023 17 Total future equipment payments $ 17

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Schedule of components of lease costs	December 31, Lease costs 2022 2021 Operating lease costs $ 2,210 $ 1,447 Total lease costs $ 2,210 $ 1,447
Schedule of supplemental disclosure of cash flow information	December 31, 2022 Cash paid $ 1,644 Cash received $ (1,200 ) Total cash paid for amounts included in the measurement of operating lease liabilities (operating cash flows) $ 444
Schedule of weighted-average remaining lease term and discount rate	December 31, 2022 Weighted-average remaining lease term (in years) 9.3 Weighted-average discount rate 8.74 %
Schedule of maturity of the Company’s operating lease liabilities	Years Ended December 31, 2023 2,162 2024 2,286 2025 2,358 2026 2,430 2027 2,502 Thereafter 11,430 Total future minimum lease payments $ 23,168 Less imputed interest (7,498 ) Carrying value of lease liabilities $ 15,670

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of company’s statutory income tax rate to the company’s effective income tax rate	Year Ended 2022 2021 Income at US Statutory Rate 21 % 21 % State taxes, net of federal benefit (126 )% 8 % Permanent differences 1 % 0 % Change in fair value of warrants (342 )% 2 % Return to Provision (28 )% — Officer’s compensation 2 % — Transaction costs — 5 % Stock-based compensation 6 % (1 )% Tax credits (52 )% 4 % Change in valuation allowance 518 % (39 )% 0 % 0 %
Schedule of company’s deferred tax assets and liabilities	Year Ended 2022 2021 Deferred Tax Assets: Net operating loss carryforwards $ 27,688 $ 18,269 Tax credits 7,057 2,727 Stock based compensation 1,303 657 Capitalized R&D expenses 11,456 — Accruals and reserves 1,953 1,065 Depreciation and amortization 61 56 Total deferred tax assets before valuation allowance 49,518 22,774 Valuation allowance (49,518 ) (22,774 ) Net deferred tax assets $ — $ —

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2022
Stockholders' Equity [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 16,740,853 $ 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 66,550,928 $ 46,670
Schedule of activity for common stock subject to vesting	Shares Weighted Balance of unvested shares - December 31, 2021 698,051 $ 12.54 Granted 3,266,548 $ 3.89 Vested (769,269 ) $ 6.62 Forfeited (110,207 ) $ 8.20 Balance of unvested shares - December 31, 2022 3,085,123 $ 5.01

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2022
Stock-Based Compensation Tables [Abstract]
Schedule of Black-Scholes option-pricing model	2022 2021 Risk-free interest rate 1.94% - 3.92 % 0.45% - 1.45 % Expected term, in years 5.52 - 6.08 5.20 - 6.11 Dividend yield — % — % Expected volatility 68.87% - 70.26 % 69.66% - 71.02 %
Schedule of stock-based awards granted	2022 2021 Research and development $ 2,696 $ 975 Sales and marketing 1,296 621 General and administrative 8,263 2,098 Total $ 12,255 $ 3,694
Schedule of option activity of the 2021 Plan	Weighted Average Exercise Weighted Average Options Price (in years) Options outstanding at January 1, 2022 12,009,768 $ 2.92 7.76 Granted 5,576,191 4.34 Exercised (2,291,868 ) 0.36 Forfeited, expired, or cancelled (1,101,674 ) 2.89 Options vested and expected to vest at December 31, 2022 14,192,417 $ 3.90 8.26
Schedule of shares of Class A common stock	As of December 31, 2022 2021 Common stock options outstanding 14,192 12,010 Restricted stock units outstanding 3,085 698 Shares available for issuance under the 2021 Plan 3,465 4,506 Public warrants 17,249 17,249 Private warrants 10,400 10,400 Total shares of authorized Common Stock reserved for future issuance 48,391 44,863

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2022
Net Loss Per Share [Abstract]
Schedule of basic income/(loss) per share	For the Years Ended 2022 2021 Numerator for basic and diluted net loss per share: Net income/(loss) $ 5,157 $ (35,207 ) Denominator for basic net gain/(loss) per share: Weighted average shares 121,791,878 96,690,716 Denominator for diluted net gain/(loss) per share: Weighted average shares 127,528,509 96,690,716 Net income/(loss) per share of Class A and Class B common stock – basic and diluted $ 0.04 $ (0.36 )

Nature of Business and Basis _2

Nature of Business and Basis of Presentation (Details)	12 Months Ended
	Dec. 31, 2022
Business Combination [Member]
Nature of Business and Basis of Presentation (Details) [Line Items]
Business combination, description	In accordance with guidance applicable to these circumstances, the equity structure has been restated in all comparable periods up to September 17, 2021, 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 (the “Exchange Ratio”) established in the Business Combination.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Summary of Significant Accounting Policies (Details) [Line Items]
Cash balance	$ 936	$ 1,055
Private placement warrants (in Shares)	10,400,000
Lease termination		24
Accumulated depreciation		16
Loss on the disposal		$ 8
Sustained percentage	50%
Business Combination [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Public warrants (in Shares)	17,249,991

Acquisition (Details)

Acquisition (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Acquisition (Details) [Line Items]
Increased total number of authorized shares of all classes of capital stock	143,931,076
Aggregate shares of common stock	14,200,000
Aggregate purchase price (in Dollars)	$ 142,000
Exchange ratio of shares converted into common stock	3.29831
Business Acquisition [Member]
Acquisition (Details) [Line Items]
Aggregate purchase price (in Dollars per share)	$ 10
Class A Common Stock [Member]
Acquisition (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]
Acquisition (Details) [Line Items]
Designated shares of common stock	19,789,860
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001

Acquisition (Details) - Schedul

Acquisition (Details) - Schedule of business combination to the statement of cash flow and changes in equity $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($)
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	(29,569)
Net proceeds from reverse recapitalization	190,424
Less: Warrant liabilities assumed	(93,110)
Net assets and liabilities assumed in reverse recapitalization	$ 97,314

Acquisition (Details) - Sched_2

Acquisition (Details) - Schedule of number of shares of common stock issued $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) 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	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Aug. 31, 2022	May 31, 2021
Property, Plant and Equipment [Abstract]
Leasehold Improvements, gross	$ 1,200		$ 1,200
Leasehold improvements	840			$ 840
Lease termination		$ 24
Accumulated depreciation		16
Loss on the disposal		8
Depreciation expense	$ 1,111	$ 316

Property and Equipment, Net (_2

Property and Equipment, Net (Details) - Schedule of property and equipment, net - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Total property and equipment Gross	$ 8,281	$ 2,834
Less accumulated depreciation	(1,695)	(584)
Property and equipment, net	6,586	2,250
Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment Gross	$ 1,906	957
Machinery and equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	3 years
Machinery and equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	5 years
Furniture and fixed assets [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment Gross	$ 1,059	186
Furniture and fixed assets [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	3 years
Furniture and fixed assets [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	7 years
Computer hardware and software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	3 years
Total property and equipment Gross	$ 1,155	259
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	Lesser of lease term or asset life
Total property and equipment Gross	$ 4,161	$ 1,432

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Schedule of financial assets measured at fair value on a recurring basis and indicates the fair value hierarchy - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Assets:
Money market funds	$ 114,409	$ 171,196
Total assets	114,409	171,196
Liabilities:
Total liabilities	6,021	90,021
Public Warrants [Member]
Liabilities:
Warrant liabilities	2,589	37,085
Private Warrants [Member]
Liabilities:
Warrant liabilities	3,432	52,936
Quoted Prices in Active Markets for Identical Items (Level 1) [Member]
Assets:
Money market funds	114,409	171,196
Total assets	114,409	171,196
Liabilities:
Total liabilities	2,589	37,085
Quoted Prices in Active Markets for Identical Items (Level 1) [Member] | Public Warrants [Member]
Liabilities:
Warrant liabilities	2,589	37,085
Quoted Prices in Active Markets for Identical Items (Level 1) [Member] | Private Warrants [Member]
Liabilities:
Warrant liabilities
Significant Other observable Inputs (Level 2) [Member]
Assets:
Money market funds
Total assets
Liabilities:
Total liabilities
Significant Other observable Inputs (Level 2) [Member] | Public Warrants [Member]
Liabilities:
Warrant liabilities
Significant Other observable Inputs (Level 2) [Member] | Private Warrants [Member]
Liabilities:
Warrant liabilities
Significant Unobservable Inputs (Level 3) [Member]
Assets:
Money market funds
Total assets
Liabilities:
Total liabilities	3,432	52,936
Significant Unobservable Inputs (Level 3) [Member] | Public Warrants [Member]
Liabilities:
Warrant liabilities
Significant Unobservable Inputs (Level 3) [Member] | Private Warrants [Member]
Liabilities:
Warrant liabilities	$ 3,432	$ 52,936

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of quantitative information regarding Level 3 fair value measurements - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Quantitative Information Regarding Level3 Fair Value Measurements [Abstract]
Volatility	72%	60%
Stock price (in Dollars per share)	$ 2.02	$ 10.62
Expected life of options	3 years 8 months 12 days	4 years 8 months 12 days
Risk-free rate	4.10%	1.20%
Dividend yield	0%	0%

Fair Value Measurements (Deta_3

Fair Value Measurements (Details) - Schedule of the change in number and value of the warrants $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) shares
Fair Value Measurements (Details) - Schedule of the change in number and value of the warrants [Line Items]
Opening balance, Shares | shares	27,648,621
Opening balance, Value | $	$ 90,021
Ending balance, Shares | shares	27,648,601
Ending balance, Value | $	$ 6,021
Exercised, Shares | shares	(20)
Exercised, Value | $
Change in value, Shares | shares
Change in value, Value | $	$ (84,000)
Public [Member]
Fair Value Measurements (Details) - Schedule of the change in number and value of the warrants [Line Items]
Opening balance, Shares | shares	17,248,621
Opening balance, Value | $	$ 37,085
Ending balance, Shares | shares	17,248,601
Ending balance, Value | $	$ 2,589
Exercised, Shares | shares	(20)
Exercised, Value | $
Change in value, Shares | shares
Change in value, Value | $	$ (34,496)
Private [Member]
Fair Value Measurements (Details) - Schedule of the change in number and value of the warrants [Line Items]
Opening balance, Shares | shares	10,400,000
Opening balance, Value | $	$ 52,936
Ending balance, Shares | shares	10,400,000
Ending balance, Value | $	$ 3,432
Exercised, Shares | shares
Exercised, Value | $
Change in value, Shares | shares
Change in value, Value | $	$ (49,504)

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities (Details) - Schedule of accrued expenses and other current liabilities - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Accrued Expenses And Other Current Liabilities Abstract
Compensation and benefits related	$ 5,240	$ 3,233
Professional services and other	568	865
Accrued expenses	$ 5,808	$ 4,098

Debt (Details)

Debt (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2021	Oct. 31, 2020
Debt (Details) [Line Items]
Borrowed amount			$ 1,500	$ 3,500
Tranche, description	The loan consisted of up to two tranches; a $1,500 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 and a second tranche of $2,000 which became 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 $2,000 tranche.
Term loan, description	The term loan was interest-only through September 30, 2021, at which time the Company made the first of 30 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 included 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. The term loan had prepayment fees if the Company elected to repay such loan prior to it becoming due, which penalties varied based upon the time remaining before the term loan was due. If the Company had repaid the term loan prior to the first anniversary of the term loan closing, it would have been required to pay a prepayment fee of 3% of the outstanding principal balance.
Outstanding term loan	$ 0	$ 1,350
Prepayment fee percentage	2%
Incurred expenses	$ 100
Amortized to interest expense	$ 75	$ 25
Fair value of common stock warrant per share (in Dollars per share)	$ 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 December 31, 2022 and 2021, the aggregate outstanding principal balance of the equipment loans was $0 and $16, respectively, net of current portions of $16 and $47, respectively.
Interest	$ 1
Warrant [Member]
Debt (Details) [Line Items]
Issued shares (in Shares)	108,217
Vicarious Surgical US Inc [Member]
Debt (Details) [Line Items]
Debt share purchase (in Shares)		254,794
Per share (in Dollars per share)		$ 0.41

Debt (Details) - Schedule of fu

Debt (Details) - Schedule of future payments required under the noncancellable equipment $ in Thousands	Dec. 31, 2022 USD ($)
Schedule Of Future Payments Required Under The Noncancellable Equipment Abstract
2023	$ 17
Total future equipment payments	$ 17

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Jan. 01, 2022
Leases (Details) [Line Items]
Lease assert			$ 14,302
Lease liability, borrowing rate			$ 15,933
Rent expense	$ 2,210	$ 1,447
Rent payment	9,700
Settle payment	118
Other Selling, General and Administrative Expense		$ 118
Minimum [Member]
Leases (Details) [Line Items]
Rental payments	9,700
Maximum [Member]
Leases (Details) [Line Items]
Rental payments	$ 25,000

Leases (Details) - Schedule of

Leases (Details) - Schedule of components of lease costs - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Components Of Lease Costs Abstract
Operating lease costs	$ 2,210	$ 1,447
Total lease costs	$ 2,210	$ 1,447

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of supplemental disclosure of cash flow information $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Schedule Of Supplemental Disclosure Of Cash Flow Information Abstract
Cash paid	$ 1,644
Cash received	(1,200)
Total cash paid for amounts included in the measurement of operating lease liabilities (operating cash flows)	$ 444

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of weighted-average remaining lease term and discount rate	Dec. 31, 2022
Schedule Of Weighted Average Remaining Lease Term And Discount Rate Abstract
Weighted-average remaining lease term (in years)	9 years 3 months 18 days
Weighted-average discount rate	8.74%

Leases (Details) - Schedule o_4

Leases (Details) - Schedule of maturity of the Company’s operating lease liabilities $ in Thousands	Dec. 31, 2022 USD ($)
Schedule of maturity of the Company’s operating lease liabilities [Abstract]
2023	$ 2,162
2024	2,286
2025	2,358
2026	2,430
2027	2,502
Thereafter	11,430
Total future minimum lease payments	23,168
Less imputed interest	(7,498)
Carrying value of lease liabilities	$ 15,670

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes (Details) [Line Items]
Valuation allowance	$ 26.7	$ 13.8
Net operating loss carryforwards	2.8
Net operating loss unlimited carryforwards	100
State net operating loss carryforwards	96.6
Research and development tax credits	4.3	$ 3.5
U.S. federal [Member]
Income Taxes (Details) [Line Items]
Net operating loss carryforwards	102.8
State [Member]
Income Taxes (Details) [Line Items]
State net operating loss carryforwards	$ 96.6

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of company’s statutory income tax rate to the company's effective income tax rate	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Company SStatutory Income Tax Rate To The Companys Effective Income Tax Rate Abstract
Income at US Statutory Rate	21%	21%
State taxes, net of federal benefit	(126.00%)	8%
Permanent differences	1%	0%
Change in fair value of warrants	(342.00%)	2%
Return to Provision	(28.00%)
Officer’s compensation	2%
Transaction costs		5%
Stock-based compensation	6%	(1.00%)
Tax credits	(52.00%)	4%
Change in valuation allowance	518%	(39.00%)
Total	0%	0%

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of company’s deferred tax assets and liabilities - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule of Company Deferred Tax Assets and Liabilities [Abstract]
Net operating loss carryforwards	$ 27,688	$ 18,269
Tax credits	7,057	2,727
Stock based compensation	1,303	657
Capitalized R&D expenses	11,456
Accruals and reserves	1,953	1,065
Depreciation and amortization	61	56
Total deferred tax assets before valuation allowance	49,518	22,774
Valuation allowance	(49,518)	(22,774)
Net deferred tax assets

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)			12 Months Ended
	Jul. 24, 2020	Jul. 17, 2020	Dec. 31, 2022	Dec. 31, 2021
Stockholders' Equity (Details) [Line Items]
Preferred stock, shares authorized			1,000,000	1,000,000
Preferred stock, par value			$ 0.0001	$ 0.0001
Restricted stock agreements, 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.
Vesting period			4 years
Unrecognized stock-based compensation expense				$ 8,400
Weighted average period			2 years 10 months 24 days	3 years 3 months 18 days
Aggregate intrinsic value granted			$ 6,598	$ 6,407
Aggregate intrinsic value vested			2,901,000	$ 480,000
Aggregate intrinsic value of RSU			$ 6,232,000
Additional shares	900,000
Private placement warrants outstanding			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.  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.   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) are not redeemable by the Company, (ii) could 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) are entitled to registration rights.
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		8,000,000
Exercisable to purchase price per share		$ 11.5
Additional shares	1,500,000
Public warrants			17,248,601
Class A Common Stock [Member]
Stockholders' Equity (Details) [Line Items]
Common stock, shares authorized			300,000,000	300,000,000
Common stock, par value			$ 0.0001	$ 0.0001
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			22,000,000	22,000,000
Common stock, par value			$ 0.0001	$ 0.0001
Restricted Stock Units (RSUs) [Member]
Stockholders' Equity (Details) [Line Items]
Restricted stock units			749,691
Stock based compensation			$ 5,286	$ 800,000
Unrecognized stock-based compensation expense			$ 14,939,000

Stockholders' Equity (Details)

Stockholders' Equity (Details) - Schedule of convertible preferred stock authorized, issued and outstanding $ in Thousands	Dec. 31, 2022 USD ($) shares
Condensed Balance Sheet Statements, Captions [Line Items]
Prior to Business Combination, Authorized	71,152,084
Prior to Business Combination, Issued and Outstanding	66,550,928
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 and Outstanding	16,740,853
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 and 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 and 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 and Outstanding	13,665,901
Prior to Business Combination, Preferred Stock (in Dollars) | $	$ 13,520

Stockholders' Equity (Details_2

Stockholders' Equity (Details) - Schedule of activity for common stock subject to vesting - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of activity for common stock subject to vesting [Abstract]
Shares Subject to Vesting, Beginning		698,051
Weighted Average Grant Date Fair Value, Beginning		$ 12.54
Shares Subject to Vesting, Ending	3,085,123
Weighted Average Grant Date Fair Value, Ending	$ 5.01
Shares Subject to Vesting, Granted		3,266,548
Weighted Average Grant Date Fair Value, Granted		$ 3.89
Shares Subject to Vesting, Vested		(769,269)
Weighted Average Grant Date Fair Value, Vested		$ 6.62
Shares Subject to Vesting, Forfeited	(110,207)
Weighted Average Grant Date Fair Value,Forfeited	$ 8.2

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Jun. 01, 2022	Dec. 31, 2022	Dec. 31, 2021
Stock-Based Compensation (Details) [Line Items]
Common stock issuance		48,391	44,863
Granted options to purchase		5,576,191	5,870,433
Employees and consultants fair value (in Dollars)		$ 15,461	$ 21,271
Stock-based compensation expense (in Dollars)		$ 25,427
Weighted average period		3 years 3 days
Weighted average grant-date fair value of stock options granted (in Dollars per share)		$ 2.77	$ 3.62
Aggregate intrinsic value of options exercised (in Dollars)		$ 10,066	$ 13,010
Aggregate intrinsic value of options outstanding (in Dollars)		$ 6,804
2014 Plan [Member]
Stock-Based Compensation (Details) [Line Items]
Common stock issuance		19,914,315
Contractual term		10 years
2021 Plan [Member]
Stock-Based Compensation (Details) [Line Items]
Contractual term		10 years
Class A common stock were reserved for future equity grants		6,590,000
Class A common stock were reserved for issuance		11,794,074
Additional shares	6,590,000
Grant rate		100%
Incentive stock option granted		10%
Exercise price percentage		110%
Shares of common stock		24,974,074
Shares available for future equity grants		3,465,275

Stock-Based Compensation (Det_2

Stock-Based Compensation (Details) - Schedule of Black-Scholes option-pricing model	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Stock-Based Compensation (Details) - Schedule of Black-Scholes option-pricing model [Line Items]
Dividend yield
Minimum [Member]
Stock-Based Compensation (Details) - Schedule of Black-Scholes option-pricing model [Line Items]
Risk-free interest rate	1.94%	0.45%
Expected term, in years	5 years 6 months 7 days	5 years 2 months 12 days
Expected volatility	68.87%	69.66%
Maximum [Member]
Stock-Based Compensation (Details) - Schedule of Black-Scholes option-pricing model [Line Items]
Risk-free interest rate	3.92%	1.45%
Expected term, in years	6 years 29 days	6 years 1 month 9 days
Expected volatility	70.26%	71.02%

Stock-Based Compensation (Det_3

Stock-Based Compensation (Details) - Schedule of stock-based awards granted - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Stock Based Awards Granted [Abstract]
Research and development	$ 2,696	$ 975
Sales and marketing	1,296	621
General and administrative	8,263	2,098
Total	$ 12,255	$ 3,694

Stock-Based Compensation (Det_4

Stock-Based Compensation (Details) - Schedule of option activity of the 2021 Plan	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Schedule of Option Activity of the 2021 Plan [Abstract]
Outstanding, Beginning balance, Options | shares	12,009,768
Outstanding, Beginning balance, Weighted Average Exercise Price | $ / shares	$ 2.92
Outstanding, Beginning balance, Weighted Average Remaining Contractual Life (in years)	7 years 9 months 3 days
Outstanding, Ending Balance, Options | shares	14,192,417
Outstanding, Ending Balance, Weighted Average Exercise Price | $ / shares	$ 3.9
Outstanding, Ending Balance, Weighted Average Remaining Contractual Life (in years)	8 years 3 months 3 days
Granted, Options | shares	5,576,191
Granted, Weighted Average Exercise Price | $ / shares	$ 4.34
Exercised, Options | shares	(2,291,868)
Exercised, Weighted Average Exercise Price | $ / shares	$ 0.36
Forfeited, expired, or cancelled, Options | shares	(1,101,674)
Forfeited, expired, or cancelled, Weighted Average Remaining Contractual Life | $ / shares	$ 2.89

Stock-Based Compensation (Det_5

Stock-Based Compensation (Details) - Schedule of shares of Class A common stock - shares	Dec. 31, 2022	Dec. 31, 2021
Stock-Based Compensation (Details) - Schedule of shares of Class A common stock [Line Items]
Total shares of authorized Common Stock reserved for future issuance	48,391	44,863
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	14,192	12,010
Restricted stock units 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	3,085	698
Shares available for issuance under the 2021 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	3,465	4,506
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	17,249	17,249
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	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Retirement Benefits [Abstract]
Funded matching contributions	$ 802	$ 424

Net Loss Per Share (Details)

Net Loss Per Share (Details)	12 Months Ended
	Dec. 31, 2022 shares
Net Loss Per Share [Abstract]
Diluted earnings per share	35,604,874

Net Loss Per Share (Details) -

Net Loss Per Share (Details) - Schedule of basic income/(loss) per share - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Numerator for basic and diluted net loss per share:
Net income/(loss) (in Dollars)	$ 5,157	$ (35,207)
Denominator for basic net gain/(loss) per share:
Weighted average shares	121,791,878	96,690,716
Denominator for diluted net gain/(loss) per share:
Weighted average shares	127,528,509	96,690,716
Net income/(loss) per share of Class A and Class B common stock – basic and diluted (in Dollars per share)	$ 0.04	$ (0.36)

Subsequent Events (Details)

Subsequent Events (Details) $ in Thousands	Feb. 01, 2023 USD ($)
Subsequent Events [Abstract]
Percentage of workforce	14%
Total separation costs	$ 1,000