Clarus Therapeutics (CRXTQ) S-1 24 May 22 IPO registration Financial data

Cover Page

Cover Page	3 Months Ended
	Mar. 31, 2022
Document Information [Line Items]
Document Type	S-1
Entity Registrant Name	CLARUS THERAPEUTICS HOLDINGS, INC.
Amendment Flag	false
Entity Central Index Key	0001817944
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	DE

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents	$ 9,137	$ 26,415	$ 7,233
Accounts receivable, net	8,005	6,341	4,400
Inventory, net	14,930	14,214	5,857
Prepaid expenses	4,383	4,673	1,846
Total current assets	36,455	51,643	19,336
Property and equipment, net	67	65	64
Total assets	36,522	51,708	19,400
Current liabilities:
Senior notes payable	38,485	42,269	41,902
Accounts payable	14,056	13,945	12,107
Accrued expenses	11,433	8,261	4,631
Deferred revenue	1,980	1,585	1,172
Total current liabilities	65,954	66,060	59,812
Convertible notes payable to related parties		0	77,911
Royalty obligation		0	9,262
Derivative warrant liability	925	1,567	0
Total liabilities	66,879	67,627	146,985
Commitments and contingencies (See Note 12)
Redeemable convertible preferred stock, $0.001 par value, 0 and 53,340,636 shares authorized at December 31, 2021 and December 31, 2020, respectively; 0 and 36,756,498 shares issued and outstanding at December 31, 2021 and December 31, 2020, respectively		0	198,195
Stockholders' deficit:
Preferred stock $0.0001 par value; 10,000,000 shares authorized; no shares issued and outstanding at March 31, 2022 and December 31, 2021, respectively	0	0	0
Common stock $0.0001 par value; 125,000,000 shares authorized; 24,750,011 and 24,025,817 shares issued and outstanding at March 31, 2022 and December 31, 2021, respectively	2	2	0
Additional paid-in capital	306,166	305,734	0
Accumulated deficit	(336,525)	(321,655)	(325,780)
Total stockholders' equity (deficit)	(30,357)	(15,919)	(325,780)
Total liabilities, redeemable convertible preferred stock, and stockholders' deficit	$ 36,522	$ 51,708	$ 19,400

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Redemption per share (in Dollars per share)		$ 0.001	$ 0.001
Redeemable convertible preferred stock, shares authorized		0	53,340,636
Redeemable convertible preferred stock, shares issued		0	36,756,498
Redeemable convertible preferred stock, shares outstanding		0	36,756,498
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000	10,000,000
Preferred stock, shares issued	0	0	0
Preferred stock, shares outstanding	0	0	0
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	125,000,000	125,000,000	125,000,000
Common stock, shares issued	24,750,011	24,025,817	0
Common stock, shares outstanding	24,750,011	24,025,817	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Net product revenue	$ 4,011	$ 2,330	$ 13,957	$ 6,369
Cost of product sales	664	367	2,720	8,687
Gross profit	3,347	1,963	11,237	(2,318)
Operating expenses:
Sales and marketing	10,729	7,937	30,677	30,524
General and administrative	5,285	3,605	16,662	11,937
Research and development	881	1,210	3,630	2,398
Total operating expenses	16,895	12,752	50,969	44,859
Loss from operations	(13,548)	(10,789)	(39,732)	(47,177)
Other income (expense), net:
Change in fair value of warrant liability and derivative, net	642	0	12,508	66,891
Interest income	1	0	2	25
Interest expense	(1,965)	(4,640)	(15,895)	(15,394)
Litigation settlement			2,500	0
Total other (expense) income, net	(1,322)	(4,640)	(885)	51,522
Net loss before income taxes	(14,870)	(15,429)	(40,617)	4,345
Provision for income taxes	0	0	0	0
Net loss	(14,870)	(15,429)	(40,617)	4,345
Net loss attributable to common stockholders, basic (Note 14)			(40,205)	(10,336)
Net loss attributable to common stockholders, diluted (Note 14)			$ (40,205)	$ (69,963)
Net loss per common share, basic			$ (5.72)	$ 0
Net loss per common share, diluted			$ (5.72)	$ (8.2)
Accretion of preferred stock	0	(3,939)
Net loss attributable to common stockholders – basic and diluted	$ (14,870)	$ (19,368)
Weighted-average common shares used in net loss, basic (Note 14)			7,027,860	0
Weighted-average common shares used in net loss, diluted (Note 14)			7,027,860	8,529,846
Net loss per common share attributable to common stockholders, basic and diluted	$ (0.61)	$ 0
Weighted-average common shares used in net loss per share attributable to common stockholders, basic and diluted	24,202,842	0

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Redeemable Convertible Preferred Stock and Stockholders' Deficit - USD ($) $ in Thousands		Total		Previously Reported [Member]	Adjusted [Member]	Preferred StockRedeemable Convertible Preferred Stock		Preferred StockRedeemable Convertible Preferred StockPreviously Reported [Member]	Preferred StockRedeemable Convertible Preferred StockAdjusted [Member]	Common Stock	Common StockPreviously Reported [Member]	Common StockAdjusted [Member]	Additional Paid-In Capital	Additional Paid-In CapitalPreviously Reported [Member]	Additional Paid-In CapitalAdjusted [Member]	Accumulated Deficit		Accumulated DeficitPreviously Reported [Member]	Accumulated DeficitAdjusted [Member]
Balance at Dec. 31, 2019		$ (316,268)		$ (316,268)		$ 183,513		$ 183,513		$ 0	$ 1	$ (1)	$ 0			$ (316,268)		$ (316,269)	$ 1
Balance (in Shares) at Dec. 31, 2019						36,756,498		36,756,498		0	870,263	(870,263)
Accretion of redeemable convertible preferred stock to redemption value		(14,682)	[1]			$ 14,682							(825)			(13,857)
Stock-based compensation		825											825
Net income (loss)		4,345														4,345
Balance at Dec. 31, 2020		(325,780)		(325,780)	$ 0	$ 198,195		$ 198,195	$ 0	$ 0	$ 1	$ (1)	0	$ 0	$ 0	(325,780)		(325,781)	1
Balance (in Shares) at Dec. 31, 2020						36,756,498		36,756,498	0	0	870,263	(870,263)
Conversion of Legacy Clarus convertible notes payable into Legacy Clarus Series D redeemable convertible preferred stock		3,360
Conversion of convertible notes payable into Series D redeemable convertible preferred stock (in Shares)						747,451
Conversion of convertible notes payable into Series D redeemable convertible preferred stock						$ 3,360
Conversion of Series D redeemable convertible preferred stock into common stock	[2]	11,829				$ (11,829)							11,829
Conversion of Series D redeemable convertible preferred stock into common stock,(Shares)	[2]					(2,630,585
Accretion of redeemable convertible preferred stock to redemption value	[2]	(3,939)				$ 3,939							(3,939)
Stock-based compensation		176											176
Net income (loss)		(15,429)														(15,429)
Balance at Mar. 31, 2021		(333,143)				$ 193,665				$ 0			8,066			(341,209)
Balance (in Shares) at Mar. 31, 2021						34,873,364				0
Balance at Dec. 31, 2020		(325,780)		(325,780)	$ 0	$ 198,195		$ 198,195	$ 0	$ 0	$ 1	$ (1)	0	0	$ 0	(325,780)		(325,781)	$ 1
Balance (in Shares) at Dec. 31, 2020						36,756,498		36,756,498	0	0	870,263	(870,263)
Conversion of Legacy Clarus convertible notes payable into Legacy Clarus Series D redeemable convertible preferred stock		3,360				$ 3,360	[3]									0	[3]
Conversion of Legacy Clarus convertible notes payable into Legacy Clarus Series D redeemable convertible preferred stock,(Shares)	[3]					747,451
Conversion of Series D redeemable convertible preferred stock into common stock		209,290
Accretion of redeemable convertible preferred stock to redemption value	[1]	0
Accretion of Legacy Clarus Series D redeemable convertible preferred stock to redemption value	[3]	(7,737)				$ 7,737							(7,737)
Recapitalization on September 9, 2021 , (Shares)						(37,503,949)				17,886,348
Recapitalization on September 9, 2021 , (Value)		326,736				$ (209,292)				$ 1			281,993			44,742
Proceeds from Blue Water Acquisition Corp. in Business Combination (in Shares)										3,839,469
Proceeds from Blue Water Acquisition Corp. in Business Combination		17,009								$ 1			17,008
Issuance of shares in connection with the Private Placement Equity Offering		13,801											13,801
Issuance of shares in connection with the Private Placement Equity Offering (Shares)										2,300,000
Stock-based compensation		668											668
Net income (loss)		(40,617)														(40,617)
Balance at Dec. 31, 2021		(15,919)		$ (15,919)				$ 0		$ 2	$ 2		305,734	$ 305,734		(321,655)		$ (321,655)
Balance (in Shares) at Dec. 31, 2021								0		24,025,817	24,025,817
Conversion of Legacy Clarus convertible notes payable into Legacy Clarus Series D redeemable convertible preferred stock		0
Conversion of Series D redeemable convertible preferred stock into common stock		0
Issuance of shares in connection with exercise of pre-funded warrants										724,194
Stock-based compensation		432											432
Net income (loss)		(14,870)														(14,870)
Balance at Mar. 31, 2022		$ (30,357)				$ 0				$ 2			$ 306,166			$ (336,525)
Balance (in Shares) at Mar. 31, 2022						0				24,750,011
[1]	The gain on extinguishment of convertible notes relates to the difference between the carrying value of the convertible notes upon conversion to shares and the fair value of the shares exchanged which requires adjustment to the numerator when calculating basic EPS.
[2]	Relates to activity associated with the Redeemable Convertible Preferred Stock prior to the reverse recapitalization on September 9, 2021. As all common shares have been retroactively restated to give effect to the Business Combination, there are no shares of common stock associated with the conversion of Series D redeemable convertible preferred stock.
[3]	Relates to the conversion of redeemable convertible preferred stock that occurred and reversal of accretion booked on the redeemable preferred stock in 2021 prior to the merger, as the redeemable convertible preferred stock has been retroactively restated to give effect to the reverse recapitalization.

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021		Dec. 31, 2021	Dec. 31, 2020
Operating activities
Net (loss) income	$ (14,870)	$ (15,429)		$ (40,617)	$ 4,345
Adjustments to reconcile net loss to net cash used in operating activities:
Non-cash interest expense related to debt financing and royalty obligation, net of payments	(3,785)	4,640		13,065	12,459
Settlement of interest with payment-in-kind note				3,125
Non-cash gain on partial extinguishment of senior notes				(296)
Change in fair value of warrant liability	(642)	0		(12,508)	(551)
Change in fair value of derivative liability				0	(66,340)
Stock-based compensation expense	432	176		668	825
Depreciation	7	5		25	18
Changes in operating assets and liabilities:
Accounts receivable	(1,664)	(825)		(1,941)	(4,400)
Inventory	(716)	(2,177)		(8,357)	1,104
Prepaid expenses	290	(275)		(2,830)	(804)
Accounts payable	111	4,082		1,838	7,728
Accrued expenses	3,173	2,839		3,629	2,864
Deferred revenue	396	(78)		413	1,172
Net cash used in operating activities	(17,268)	(7,042)		(43,786)	(41,580)
Investing activities
Purchases of property and equipment	(10)	(11)		(25)	(63)
Net cash used in investing activities	(10)	(11)		(25)	(63)
Financing activities
Proceeds from business combination, net				17,009
Proceeds from issuance of convertible notes payable	0	7,184		23,591	1,611
Proceeds from issuance of senior notes payable				8,592	49,125
Proceeds from issuance of common stock and warrants, net of issuance costs				13,801
Proceeds from PPP loan				0	488
Repayment of PPP loan				0	(488)
Debt issuance costs				0	(3,516)
Net cash provided by financing activities	0	7,184		62,993	47,220
Net (decrease) increase in cash and cash equivalents	(17,278)	131		19,182	5,577
Cash and cash equivalents—beginning of period	26,415	7,233		7,233	1,656
Cash and cash equivalents—end of period	9,137	7,364		26,415	7,233
Supplemental disclosure of cash flow information:
Senior secured note principal and royalty obligation balance conversion to shares of common stock upon merger (Note 3)				28,254
Convertible notes principal and accrued interest balance conversion to shares of common stock upon merger (Note 3)				103,267
Accretion of redeemable convertible preferred stock to redemption value, including dividends on preferred stock	0	3,939		7,737	14,682
Conversion of convertible notes payable into Series D redeemable convertible preferred stock	0	3,360		3,360
Conversion of Series D redeemable convertible preferred stock into share of common stock	0	11,829	[1]	209,290
Cash paid for interest	$ 5,750	$ 0		0	$ 3,125
Value of warrants assumed upon merger (Note 3)				$ 14,075
[1]	Relates to activity associated with the Redeemable Convertible Preferred Stock prior to the reverse recapitalization on September 9, 2021. As all common shares have been retroactively restated to give effect to the Business Combination, there are no shares of common stock associated with the conversion of Series D redeemable convertible preferred stock.

Organization and Description of

Organization and Description of Business Operations	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Description of Organization Business Operations and Basis of Presentation [Line Items]
Organization and Description of Business Operations	1. Organization and Description of Business Operations Clarus Therapeutics Holdings, Inc. (together with its consolidated subsidiary, the “Company” or “Clarus”) formerly known as Blue Water Acquisition Corp. (“Blue Water”), was incorporated in Delaware on May 22, 2020 as a special purpose acquisition company (“SPAC”) formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses. The registration statement for the Company’s Initial Public Offering (“IPO”) was declared effective on December 15, 2020. On December 17, 2020, the Company consummated its IPO of 5,750,000 units (each unit representing a share of common stock and a warrant to purchase a share of common stock (“IPO warrants”)), including 750,000 additional Units to cover over-allotments, at $10.00 per unit, generating gross proceeds of $57.5 million, and incurring offering costs of approximately $3.7 million, of which approximately $2.0 million was for deferred underwriting commissions. Simultaneously with the closing of the IPO, the Company consummated the private placement (“Private Placement”) of 3,445,000 warrants (each, a “Private Placement Warrant” and collectively, the “Private Placement Warrants”) at a price of $1.00 per Private Placement Warrant to Blue Water Sponsor LLC (the “Sponsor”), generating proceeds of approximately $3.4 million. Upon the closing of the IPO and the Private Placement, approximately $58.7 million ($10.20 per Unit) of the net proceeds of the IPO and certain of the proceeds of the Private Placement was held in a trust account (“Trust Account”) located in the United States with Continental Stock Transfer & Trust Company acting as trustee, and were invested only in U.S. “government securities” within the meaning of Section 2(a)(16) of the U.S. Investment Company Act of 1940, as amended (the “Investment Company Act”) having a maturity of 185 days or less or in money market funds meeting certain conditions under Rule 2a-7 In December 2021, the Company issued and sold 3,024,194 units in a private placement at a purchase price of $4.96 per unit, resulting in net proceeds of $13.8 million, after deducting offering expenses. Each unit consisted of one share of common stock (or one pre-funded Merger On September 9, 2021 (the “Closing Date”), the Company, and Blue Water Merger Sub Corp., a Delaware corporation and wholly-owned subsidiary of the Company (“Merger Sub”), consummated the previously announced merger, pursuant to the Agreement and Plan of Merger, dated as of April 27, 2021 (the “Merger Agreement”), with Clarus Therapeutics, Inc., a Delaware corporation (“Legacy Clarus”), pursuant to which, subject to the terms and conditions set forth in the Merger Agreement, Merger Sub merged with and into Legacy Clarus, with Legacy Clarus surviving as a wholly-owned subsidiary of the Company, and with Legacy Clarus’s equity holders’ and convertible debt holders equity interests converted into the right to receive shares of the Company’s common stock or else be cancelled, retired and terminated without consideration, as provided in the Merger Agreement (the “Merger”). Upon the consummation of the business combination, Blue Water changed its name to “Clarus Therapeutics Holdings, Inc.” In connection with the Merger, Legacy Clarus’s convertible noteholders and senior secured noteholders provided $25.0 million in additional capital to Legacy Clarus following the announcement of the execution of the Merger Agreement. All such proceeds plus accrued interest converted to shares of the Company’s common stock at a price of $10.00 per share, resulting in 2,549,939 shares issued on the Closing Date. The additional capital of $25.0 million was received by Legacy Clarus prior to the Closing Date. Together with Blue Water’s cash resources and additional capital, the Company received net proceeds from the Merger (not including the $25.0 million of additional capital) of approximately $17.0 million. At the effective time of the Merger (the “Effective Time”), shares of Legacy Clarus’s Series D redeemable convertible preferred stock (“Series D Preferred Stock”) issued and outstanding and all principal and accrued interest under Legacy Clarus’s convertible notes immediately prior to the Effective Time converted into 13,431,410 shares of the Company’s common stock at a price of $10.20 per share. Additionally, $10.0 million of debt related to Legacy Clarus’ senior secured notes, including certain royalty rights was exchanged for an aggregate of 1,500,000 shares of the Company’s common stock. Further, under a share allocation agreement entered into by Blue Water and Legacy Clarus on September 1, 2021, as part of the Merger, an additional 405,000 shares of the Company’s common stock were allocated to the senior secured noteholders (as further described in Note 3, Business Combination All other series of Legacy Clarus preferred stock, common stock and stock options were cancelled and extinguished upon completion of the Merger. In addition, Legacy Clarus’s existing equity incentive plans were terminated. For additional information on the business combination, please refer to Note 3, Business Combination Description of Business Following the Merger The Company operates as a pharmaceutical company post-merger focused on the commercialization of JATENZO ® The Company is subject to risks and uncertainties associated with any pharmaceutical company that is transitioning from the development to commercial stage. Since inception, Legacy Clarus incurred substantial operating losses due to substantial product development and commercialization expenditures. In addition, the Company operates in an environment of rapid technological change and is largely dependent on the services of its employees and consultants. The Company anticipates incurring additional losses until such time, if ever, that it can generate significant sales of JATENZO, is cash flow positive from operations, or enters into cash flow positive business development transactions. The Company’s U.S. patent portfolio on JATENZO currently includes five issued patents and has recently received two notices of allowance from the United States Patent and Trademark Office (“USPTO”) for claims that cover its oral testosterone replacement product, JATENZO. The issued U.S. patents contain claims to both pharmaceutical compositions and methods of treatment using the Company’s proprietary pharmaceutical composition and all are listed in the FDA Orange Book: Approved Drug Products with Therapeutic Equivalence Evaluations. In addition, the Company has several patent applications pending in the United States and other countries that, if issued, will cover pharmaceutical compositions, methods of treatment and other features of JATENZO, and have the potential to extend patent coverage beyond 2030. Liquidity and Going Concern The Company has evaluated whether there are certain conditions and events, considered in the aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the condensed consolidated financial statements are issued. Since its inception, Legacy Clarus has devoted substantially all its efforts to business planning, clinical development, commercial planning and raising capital. Legacy Clarus, and since the Merger, the Company has incurred significant losses from operation since inception and has an accumulated deficit of $336.5 million as of March 31, 2022. Further, as of March 31, 2022, the Company had a working capital deficit of $29.5 million. In addition to the consummation of the merger, the Company plans to seek additional funding through the expansion of its commercial efforts to grow JATENZO and its operating cash flow, business development efforts to out-license Debt If the Company is unable to obtain funding or generate operating cash flow, the Company will be forced to delay, reduce, or eliminate some or all of its product portfolio expansion or commercialization efforts, which could adversely affect its business prospects, or the Company may be unable to continue operations. Although management continues to pursue these plans, there is no assurance that the Company will be successful in obtaining sufficient funding on terms acceptable to the Company to fund continuing operations, if at all. The terms of any financing may adversely affect the holdings or the rights of the Company’s stockholders. Based on its recurring losses from operations incurred since inception, expectation of continuing operating losses for the foreseeable future, and need to raise additional capital to finance its future operations, as of the issuance date of the condensed consolidated financial statements for the three months ended March 31, 2022, the Company has concluded that its cash and cash equivalents will not be sufficient to fund its operating expenses, capital expenditure requirements and debt service payments through at least twelve months from the date that these condensed financial statements are available to be issued and that there is substantial doubt about the Company’s ability to continue as a going concern. The accompanying condensed consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Accordingly, the condensed consolidated financial statements have been prepared on a basis that assumes the Company will continue as a going concern and which contemplates the realization of assets and satisfaction of liabilities and commitments in the ordinary course of business. Impact of the COVID-19 The business disruptions associated with the ongoing COVID-19 COVID-19 Debt COVID-19 The Company is closely monitoring the evolving impact of the pandemic on all aspects of its business. The Company has implemented a number of measures designed to protect the health and safety of its employees, support its customers and promote business continuity. The Company is also actively reviewing and implementing cost-saving measures including discontinuing or delaying all non-essential COVID-19	1. Organization and Description of Business Operations Clarus Therapeutics Holdings, Inc. (together with its consolidated subsidiary, the “Company” or “Clarus”) formerly known as Blue Water Acquisition Corp. (“Blue Water”), was incorporated in Delaware on May 22, 2020. Blue Water was a Special Purpose Acquisition Company (“SPAC”) formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses. The registration statement for the Company’s Initial Public Offering (“IPO”) was declared effective on December 15, 2020. On December 17, 2020, the Company consummated its IPO of 5,750,000 units (each unit representing a share of common stock and a warrant to purchase a share of common stock (“IPO warrants”)), including 750,000 additional Units to cover over-allotments, at $10.00 per unit, generating gross proceeds of $57.5 million, and incurring offering costs of approximately $3.7 million, of which approximately $2.0 million was for deferred underwriting commissions. Simultaneously with the closing of the IPO, the Company consummated the private placement (“Private Placement”) of 3,445,000 warrants (each, a “Private Placement Warrant” and collectively, the “Private Placement Warrants”) at a price of $1.00 per Private Placement Warrant to Blue Water Sponsor LLC (the “Sponsor”), generating proceeds of approximately $3.4 million. Upon the closing of the IPO and the Private Placement, approximately $58.7 million ($10.20 per Unit) of the net proceeds of the IPO and certain of the proceeds of the Private Placement was held in a trust account (“Trust Account”) located in the United States with Continental Stock Transfer & Trust Company acting as trustee, and were invested only in U.S. “government securities” within the meaning of Section 2(a)(16) of the U.S. Investment Company Act of 1940, as amended (the “Investment Company Act”) having a maturity of 185 days or less or in money market funds meeting certain conditions under Rule 2a-7 In December 2021, the Company issued and sold 3,024,194 units in a private placement at a purchase price of $4.96 per unit, resulting in net proceeds of $13.8 million, after deducting offering expenses. Each unit consisted of one share of common stock (or one pre-funded Merger On September 9, 2021 (the “Closing Date”), the Company, and Blue Water Merger Sub Corp., a Delaware corporation and wholly-owned subsidiary of the Company (“Merger Sub”), consummated the previously announced merger, pursuant to the Agreement and Plan of Merger, dated as of April 27, 2021 (the “Merger Agreement”), with Clarus Therapeutics, Inc., a Delaware corporation (“Legacy Clarus”), pursuant to which, subject to the terms and conditions set forth in the Merger Agreement, Merger Sub merged with and into Legacy Clarus, with Legacy Clarus surviving as a wholly-owned subsidiary of the Company, and with Legacy Clarus’s equity holders’ and convertible debt holders equity interests converted into the right to receive shares of the Company’s common stock or else be canceled, retired and terminated without consideration, as provided in the Merger Agreement (the “Merger”). Upon the consummation of the business combination, Blue Water changed its name to “Clarus Therapeutics Holdings, Inc.” In connection with the Merger, Legacy Clarus’s convertible noteholders and senior secured noteholders provided $25.0 million in additional capital to Legacy Clarus following the announcement of the execution of the Merger Agreement. All such proceeds plus accrued interest converted to shares of the Company’s common stock at a price of $10.00 per share, resulting in 2,549,939 shares issued on the Closing Date. The additional capital of $25.0 million was received by Legacy Clarus prior to the Closing Date. Together with Blue Water’s cash resources and additional capital, the Company received net proceeds from the Merger (not including the $25.0 million of additional capital) of approximately $17.0 million. At the effective time of the Merger (the “Effective Time”), shares of Legacy Clarus’s Series D redeemable convertible preferred stock (“Series D Preferred Stock”) issued and outstanding and all principal and accrued interest under Legacy Clarus’s convertible notes immediately prior to the Effective Time converted into 13,431,410 shares of the Company’s common stock at a price of $10.20 per share. Additionally, $10.0 million of debt related to Legacy Clarus’ senior secured notes, including certain royalty rights was exchanged for an aggregate of 1,500,000 shares of the Company’s common stock. Further, under a share allocation agreement entered into by Blue Water and Legacy Clarus on September 1, 2021, as part of the Merger, an additional 405,000 shares of the Company’s common stock were allocated to the senior secured noteholders (as further described in Note 3, which included 270,000 shares reallocated to the senior secured note holders from Legacy Clarus’s equity holders and 135,000 shares from the Blue Water founder that were transferred from the Sponsor pursuant to the share allocation agreement. All unexpired, outstanding Series D Warrants of Legacy Clarus remained outstanding and became exercisable for shares of the Company’s common stock, subject to adjustment in accordance with the Merger exchange ratio. All other series of Legacy Clarus preferred stock, common stock and stock options were cancelled and extinguished upon completion of the Merger. In addition, Legacy Clarus’s existing equity incentive plans were terminated. For additional information on the business combination, please refer to Note 3, Business Combination Description of Business Following the Merger The Company operates as a pharmaceutical company post-merger focused on the commercialization of JATENZO ® The Company is subject to risks and uncertainties associated with any pharmaceutical company that is transitioning from the development to commercial stage. Since inception, Legacy Clarus incurred substantial operating losses due to substantial product development and commercialization expenditures. In addition, the Company operates in an environment of rapid technological change and is largely dependent on the services of its employees and consultants. The Company anticipates incurring additional losses until such time, if ever, that it can generate significant sales of JATENZO, is cash flow positive from operations, or enters into cash flow positive business development transactions. The Company’s U.S. patent portfolio on JATENZO currently includes five issued patents and has recently received two notices of allowance from the United States Patent and Trademark Office (USPTO) for claims that cover its oral testosterone replacement product, JATENZO. The issued U.S. patents contain claims to both pharmaceutical compositions and methods of treatment using the Company’s proprietary pharmaceutical composition and all are listed in the FDA Orange Book: Approved Drug Products with Therapeutic Equivalence Evaluations. In addition, the Company has several patent applications pending in the United States and other countries that, if issued, will cover pharmaceutical compositions, methods of treatment and other features of JATENZO, and have the potential to extend patent coverage beyond 2030. Liquidity and Going Concern The Company has evaluated whether there are certain conditions and events, considered in the aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the consolidated financial statements are issued. Since its inception, Legacy Clarus has devoted substantially all its efforts to business planning, clinical development, commercial planning and raising capital. Legacy Clarus, and since the Merger, the Company has incurred significant losses from operations since inception and has an accumulated deficit of $321.6 million as of December 31, 2021. Further, as of December 31, 2021, the Company had a working capital deficit of $14.4 million. In addition to the consummation of the Merger and the related investment, the Company plans to seek additional funding through the expansion of its commercial efforts to grow JATENZO and its operating cash flow, business development efforts to out-license Debt If the Company is unable to obtain funding or generate operating cash flow, the Company will be forced to delay, reduce, or eliminate some or all of its product portfolio expansion or commercialization efforts, which could adversely affect its business prospects, or the Company may be unable to continue operations. Although management continues to pursue these plans, there is no assurance that the Company will be successful in obtaining sufficient funding on terms acceptable to the Company to fund continuing operations, if at all. The terms of any financing may adversely affect the holdings or the rights of the Company’s stockholders. Based o 2. The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Accordingly, the consolidated financial statements have been prepared on a basis that assumes the Company will continue as a going concern and which contemplates the realization of assets and satisfaction of liabilities and commitments in the ordinary course of business. Impact of the COVID-19 The business disruptions associated with the ongoing COVID-19 COVID-19 Debt COVID-19 Company’s business will depend on future developments, which are highly uncertain and cannot be predicted with confidence, such as the duration of the outbreak, vaccine rates and mandates, travel restrictions and social distancing in the United States and other countries, business closures or business disruptions and the effectiveness of actions taken in the United States and other countries to contain and treat the disease. The Company is closely monitoring the evolving impact of the pandemic on all aspects of its business. The Company has implemented a number of measures designed to protect the health and safety of its employees, support its customers and promote business continuity. The Company is also actively reviewing and implementing cost-saving measures, including discontinuing or delaying all non-essential COVID-19

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies The Company’s significant accounting policies are disclosed in the audited consolidated financial statements for the year ended December 31, 2021 and the notes thereto, which are included in the Form 10-K Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three-month period ended March 31, 2022 are not necessarily indicative of the results that may be expected for the year ended December 31, 2022. The condensed consolidated balance sheet at December 31, 2021, has been derived from the audited consolidated financial statements at that date but does not include all of the information and footnotes required by U.S. GAAP for complete financial statements. For further information, refer to the audited consolidated financial statements and footnotes thereto included in the 2021 Form 10-K. As a result of the Merger, the shares and corresponding capital amounts and loss per share related to Legacy Clarus’ outstanding common stock prior to the Merger have been retroactively restated to reflect the actual shares for which the common stock converted into as a result of the conversion terms in the Merger Agreement. For additional information on the Business Combination, please refer to Note 3, Business Combination Revenue Recognition In accordance with Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers obligation. The Company has assessed the existence of a significant financing component in the agreements with its customers. The trade payment terms with its customers do not exceed one year and therefore, no amount of consideration has been allocated as a financing component. Taxes collected related to product sales are remitted to governmental authorities and are excluded from revenue. Net Product Sales The Company began selling JATENZO in February 2020, in the United States through a third party licensee which takes title and control of the goods. The third party licensee distributes the product to wholesale distributors (collectively the “Distributors”), with whom the Company has entered into formal agreements for delivery to retail pharmacies. The Company has also entered into arrangements with payors that provide government mandated and/or privately negotiated rebates, chargebacks and discounts for the purchase of the Company’s products. The Company recognizes revenue on sales of JATENZO when the customer obtains control of the product, which occurs at a point in time, typically upon delivery. Product revenues are recorded at the product’s wholesale acquisition costs, net of applicable reserves for variable consideration that are offered within contracts between the Company and its customers, wholesale distributors, payors, and other indirect customers relating to the sale of JATENZO. Components of variable consideration include government and commercial contract rebates, product returns, chargebacks, commercial co-payment assistance program transactions and distribution services fees. These deductions are based on the amounts earned or to be claimed on the related sales and are classified as a current liability or reduction of receivables, based on expected value method and a range of outcomes and are probability weighted in accordance with ASC 606. The amount of variable consideration that is included in the transaction price may be constrained and is included in the net sales price only to the extent that it is probable that a significant reversal in the amount of the cumulative revenue recognition under contracts will not occur in a future period. The Company’s analyses contemplate the application of the constraint in accordance with ASC 606. Actual amounts of consideration ultimately received may differ from its estimates. If actual results in the future vary from its estimates, the Company will adjust these estimates, which would affect net product revenue and earnings in the period such variances become known. The below table includes a rollforward of the deferred revenue contract liability balance for the three months ended March 31, 2022 and 2021. March 31, 2022 March 31, 2021 Beginning Balance $ 1,585 1,172 Amounts deferred 4,406 2,252 Revenue recognized (4,011 ) (2,330 ) Ending Balance $ 1,980 1,094 Accounts Receivable, Net Accounts receivables are stated at net realizable value. On a periodic basis, management evaluates its accounts receivable and determines whether to provide an allowance or if any accounts should be written off based on a past history of write-offs, collections and current credit conditions. A receivable is considered past due if the Company has not received payments based on agreed-upon terms. The Company generally does not require any security or collateral to support its receivables. The Company performs ongoing evaluations of its customers. The Company has recorded an allowance against its receivables of $0.2 million and $0.5 million as of March 31, 2022, and December 31, 2021, respectively. Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“FASB”), or other standard setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective will not have a material impact on the Company’s consolidated financial statements upon adoption. Under the Jumpstart Our Business Startups Act of 2012, as amended (the “JOBS Act”), the Company meets the definition of an emerging growth company and has elected the extended transition period for complying with certain new or revised accounting standards pursuant to Section 107(b) of the JOBS Act. In February 2016, the FASB issued Accounting Standards Update 2016-02, Leases 2016-02”). 2016-02, right-of-use Leases The Company adopted the new standard on January 1, 2022 using a modified retrospective basis, which requires the Company to reflect its leases on its balance sheet for the earliest comparative period presented. As a result, prior periods are presented in accordance with the previous guidance in ASC 840. At contract inception, the Company determines if an arrangement is or contains a lease. A lease conveys the right to control the use of an identified asset for a period of time in exchange for consideration. If an arrangement is determined to be or contain a lease, the lease is assessed for classification as either an operating or finance lease at the lease commencement date, defined as the date on which the leased asset is made available for use by the Company, based on the economic characteristics of the lease. The Company has elected to apply the package of practical expedients, which allows entities to not reassess (i) whether an arrangement is or contains a lease, (ii) the classification of its leases, and (iii) the accounting for initial direct costs. Further, the Company has elected, by class of underlying asset, the short-term lease exception for leases with terms of twelve months or less. In doing so, the Company will not recognize a lease liability or right of use asset on its consolidated balance sheets for such short-term leases. Finally, the Company elected, by class of underlying asset, the practical expedient to not separate lease and non-lease	2. Summary of Significant Accounting Policies Basis of Presentation The accompanying consolidated financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The consolidated financial statements include the accounts and operations of the Company and its wholly owned subsidiaries. All intercompany accounts and transactions are eliminated upon consolidation. As a result of the Merger, the shares and corresponding capital amounts and loss per share related to Legacy Clarus’s outstanding convertible preferred stock and common stock prior to the Merger have been retroactively restated to reflect the actual shares for which the Series D preferred stock converted into because of the conversion terms in the Merger Agreement. For additional information on the Business Combination, please refer to Note 3, Business Combination Reclassification Certain prior period amounts may have been reclassified to conform to the current year presentation. Such reclassifications did not affect reported net income. Segment Information The Company’s chief operating decision maker manages its operations as a single operating segment for the purposes of assessing performance and making operating decisions. All of the Company’s long-lived assets are held in the United States. Use of Estimates Preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period covered by the financial statements and accompanying notes. The most significant estimates relate to determination of sales discounts and allowances, fair value of the Company’s common stock and common stock warrants, stock-based compensation, notes, royalty obligation and the valuation of embedded derivatives. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, and records adjustments when facts and circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ from those estimates. Fair Value of Financial Instruments Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The three levels of inputs that may be used to measure fair value are defined below: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Inputs other than Level 1 inputs that are either directly or indirectly observable, such as quoted market prices, interest rates and yield curves. Level 3: Unobservable inputs for the asset or liability (i.e., supported by little or no market activity). Level 3 inputs include management’s own assumptions about the assumptions that market participants would use in pricing the asset or liability (including assumptions about risk). To the extent that the valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. Accordingly, the degree of judgment exercised by the Company in determining fair value is greatest for instruments categorized in Level 3. A financial instrument’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Cash and Cash Equivalents Cash and cash equivalents represent cash and highly liquid investments with an original contractual maturity at the date of purchase of three months or less. As of December 31, 2021 and 2020, cash and cash equivalents included government-backed money market funds. Concentrations of Ris k Substantially all of the Company’s cash and money market funds are held with a single financial institution. Due to its size, the Company believes this financial institution represents minimal credit risk. Deposits in this institution may exceed the amount of insurance provided on such deposits by the Federal Deposit Insurance Corporation for U.S. institutions. The Company has not experienced any losses on its deposits of cash and cash equivalents. Management believes that the Company is not exposed to significant credit risk due to the financial position of the depository institutions in which those deposits are held. The Company’s accounts receivable balance and revenue recognized is compromised solely from transactions with the Company’s single third-party logistics provider, or 3PL. The Company monitors economic conditions to identify facts or circumstances that may indicate that any of its accounts receivable are at risk of collection. The Company depends on two third-party suppliers for its supply of T-undecanoate Accounts Receivable, Net Accounts receivables are stated at net realizable value. On a periodic basis, management evaluates its accounts receivable and determines whether to provide an allowance or if any accounts should be written off based on a past history of write-offs, collections and current credit conditions. A receivable is considered past due if the Company has not received payments based on agreed-upon terms. The Company generally does not require any security or collateral to support its receivables. The Company performs ongoing evaluations of its customers. The Company has recorded an allowance against its receivables of $0.5 million and $0.2 million as of December 31, 2021, and 2020, respectively. Inventory Inventory is stated at the lower of cost or net realizable value. Cost is determined using the first-in, first-out Property and Equipment, net Property and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the respective assets, as follows: Asset Class Estimated Useful Life Computer and office equipment 3 years Furniture and fixtures 7 years Upon retirement or sale, the cost of assets disposed of and the related accumulated depreciation are removed from the accounts and any resulting gain or loss is included in loss from operations. Repair and maintenance costs are charged to expense as incurred. Impairment of Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of an asset group may not be recoverable. There were no charges as a result of impairment losses for the years ended December 31, 2021 or 2020. Deferred Financing Costs The Company capitalizes certain legal, professional accounting and other third-party fees that are directly associated with in-process in-process Derivative warrant liabilities The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including issued stock purchase warrants, to determine if such instruments are liabilities, derivatives or contain features that qualify as embedded derivatives, pursuant to ASC 480 and ASC 815 Derivatives and Hedging re-assessed The Private Placement Warrants are recognized as derivative liabilities in accordance with ASC 815. Accordingly, the Company recognizes the warrant instruments as liabilities at fair value and adjusts the instruments to fair value at each reporting period. The fair value of the Private Placement warrants has been estimated using a modified Monte Carlo simulation model at inception and subsequently at each measurement date using the Black-Scholes model. The liabilities are subject to re-measurement The fair value of IPO warrants were initially measured at fair value using a Monte Carlo simulation model and have subsequently been measured based on the listed market price of such warrant. Revenue Recognition In a c Revenue from Contracts with Customers Net Product Sales The Company began selling JATENZO in February 2020, in the United States through a 3PL which takes title and control of the goods. The 3PL distributes the product to wholesale distributors (collectively the “Distributors”), with whom the Company has entered into formal agreements for delivery to retail pharmacies. The Company has also entered into arrangements with payors that provide government mandated and/or privately negotiated rebates, chargebacks and discounts for the purchase of the Company’s products. The Company recognizes revenue on sales of JATENZO when the customer obtains control of the product, which occurs at a point in time, typically upon delivery. Product revenues are recorded at the product’s wholesale acquisition costs, net of applicable reserves for variable consideration that are offered within contracts between the Company and its customers, wholesale distributors, payors, and other indirect customers relating to the sale of JATENZO. Components of variable consideration include government and commercial contract rebates, product returns, chargebacks, commercial co-payment The amount of variable consideration which is included in the transaction price may be constrained and is included in the net sales price only to the extent that it is probable that a significant reversal in the amount of the cumulative revenue recognition under contracts will not occur in a future period. The Company’s analyses contemplate the application of the constraint in accordance with ASC 606. Actual amounts of consideration ultimately received may differ from its estimates. If actual results in the future vary from its estimates, the Company will adjust these estimates, which would affect net product revenue and earnings in the period such variances become known. The below table includes a rollforward of the deferred revenue contract liability balance for the year ended December 31, 2021. Deferred Balance at December 31, 2020 $ 1,172 Amounts deferred 14,370 Revenue recognized (13,957 ) Balance at December 31, 2021 $ 1,585 Cost of Product Sales Cost of product sales include manufacturing and distribution costs, the cost of drug substance, royalties due to third parties on net product sales, freight, shipping, handling, storage costs, salaries of employees involved with production, and a reserve for short-dated, obsolete inventory. The Company began capitalizing inventory upon FDA approval of JANTENZO ® Research and Development Expenses Research and development expenses include salaries and benefits, clinical trials costs, contract services and manufacturing development costs. Research and development expenses are charged to operations as they are incurred. The Company follows the provisions of the Research and Development Topic of the Codification which requires the Company to defer and capitalize nonrefundable advance payments made for goods or services to be used in research and development activities until the goods have been delivered or the related services have been performed. If the goods are no longer expected to be delivered or the services are no longer expected to be performed, the Company would be required to expense the related capitalized advance payments. The Company had no capitalized nonrefundable advance payments and no refundable advance payments as of December 31, 2021 or 2020. The Company is required to estimate its accrued expenses. This process involves reviewing open contracts and purchase orders, communicating with our personnel to identify services that have been performed on its behalf and estimating the level of service performed and the associated cost incurred for the service when we have not yet been invoiced or otherwise notified of the actual cost. The majority of the Company’s service providers invoice monthly in arrears for services performed or when contractual milestones are met. The Company make estimates of its accrued expenses as of each balance sheet date in its financial statements based on facts and circumstances known at that time. Examples of estimated accrued research and development expenses include fees paid to vendors in connection with preclinical development activities and vendors related to development, manufacturing and distribution of product candidate materials. The Company bases its expenses related to clinical studies on its estimates of the services received and efforts expended pursuant to contracts with multiple vendors that conduct and manage preclinical studies on its behalf. The financial terms of these agreements are subject to negotiation, vary from contract to contract and may result in uneven payment flows. There may be instances in which payments made to our vendors will exceed the level of services provided and result in a prepayment of the expense. In accruing service fees, Company estimates the time period over which services will be performed and the level of effort to be expended in each period and adjust accordingly. Leases The Company leases office space and recognizes related rent expense on a straight-line basis over the term of the lease. Stock-Based Compensation The Company accounts for all stock-based compensation awards granted as stock-based compensation expense at fair value. The Company’s stock-based payments include stock options and grants of common stock, restricted for vesting conditions. The measurement date for awards is the date of grant, and stock-based compensation costs are recognized as expense over the requisite service period, which is generally the vesting period, on a straight-line basis. Stock-based compensation expense is classified in the accompanying statements of operations based on the function to which the related services are provided. The Company recognizes stock-based compensation expense for the portion of awards that have vested. Forfeitures are recorded as they occur. The fair value of each stock option grant is estimated on the date of grant using the Black-Scholes option-pricing model. Patents and Trademarks All patent-related costs incurred in connection with filing and prosecuting patent applications are expensed as incurred due to the uncertainty of the recovery of the expenditure. Amounts incurred are classified as general and administrative expenses in the statement of operations. Basic and Diluted Net Income ( ) Basic net income (loss) per share is computed by dividing net income (loss) by the weighted-average number of common shares outstanding during the period. Diluted net income (loss) per share is computed using the weighted-average number of common shares outstanding during the period and, if dilutive, the weighted-average number of potential shares of common stock. Net income (loss) per share attributable to common stockholders is calculated using the two-class as-converted When considering the impact of the convertible equity instruments, diluted net income (loss) per share is computed using the more dilutive of (a) the two-class if-converted Net Loss per Share Comprehensive Loss The Company’s comprehensive loss was the same as its reported net loss fo r Income Taxes The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, the Company determines deferred tax assets and liabilities on the basis of the differences between the financial statement and tax bases of assets and liabilities by using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. The Company recognizes deferred tax assets to the extent that it believes that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning The Company records uncertain tax positions in accordance with ASC 740 on the basis of a two-step more-likely-than-not The Company recognizes interest and penalties related to unrecognized tax benefits on the income tax expense line in the accompanying statement of operations. As of December 31, 2021 and 2020, no accrued interest or penalties are included on the related tax liability line in the balance sheet. Emerging Growth Company Status The Company is an “emerging growth company” (“EGC”), as defined in the Jumpstart Our Business Startups Act (“JOBS Act”) and may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not EGCs. The Company may take advantage of these exemptions until it is no longer an EGC under Section 107 of the JOBS Act, which provides that an EGC can take advantage of the extended transition period afforded by the JOBS Act for the implementation of new or revised accounting standards. The Company expects to elect to avail itself of the extended transition period and, therefore, while the Company is an EGC it will not be subject to new or revised accounting standards the same time that they become applicable to other public companies that are not EGCs, unless it chooses to early adopt a new or revised accounting standard. Recently Issued Accounting Pronouncements Not Yet Adopted In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) 2016-02”) . 2016-02, right-of-use non-lease In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments 2016-13”), recognition of expected credit losses for financial assets held at amortized cost. ASU 2016-13 available-for-sale 2016-13 2016-13 In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740) 2019-12”) : Simplifying the Accounting for Income Taxes, In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848), Facilitation of the Effects of Reference Rate Reform on Financial Reporting 2020-4”), 2020-04 2020-04 In June 2020, the FASB issued ASU 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) Contracts in Entity’s Own Equity (Subtopic 815-40): 2020-06”). 2020-06 2020-06

Business Combination

Business Combination	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Business Combination, Description [Abstract]
Business Combination	3. Business Combination On September 9, 2021, the business combination between Blue Water Merger Sub and Legacy Clarus, was consummated, pursuant to the Merger Agreement dated April 27, 2021 (the “Business Combination”). Upon the closing of the Business Combination, Merger Sub merged with and into Legacy Clarus, with Legacy Clarus as the surviving company in the Merger and becoming a wholly-owned subsidiary of the Company. Upon the closing of the Business Combination, Blue Water changed its name to “Clarus Therapeutics Holdings, Inc.” The Business Combination is accounted for as a reverse recapitalization in accordance with U.S. GAAP. Under this method of accounting, Blue Water is treated as the acquired company and Legacy Clarus is treated as the acquirer for financial statement reporting and accounting purposes. As a result, the historical operations of Legacy Clarus are deemed to be those of the Company. Therefore, the financial statements included in this report reflect (i) the historical operating results of Legacy Clarus prior to the Business Combination; (ii) the combined results of the Blue Water and Legacy Clarus following the Business Combination on September 9, 2021; (iii) the assets and liabilities of Legacy Clarus at their historical cost; and (iv) the Company’s equity structure for all periods presented. The recapitalization of the number of shares of common stock attributable to the Business Combination is reflected retroactively to the earliest period presented and will be utilized for calculating earnings per share in all prior periods presented. No step-up The aggregate consideration issued or reserved for issuance to Legacy Clarus securityholders upon the closing of the Merger was 17,886,348 shares of Company common stock. The 17,886,348 shares includes an aggregate of 1,905,000 shares of common stock (which included the 405,000 shares of the Company’s common stock that were allocated to the senior secured noteholders pursuant to the share allocation agreement, as described in Note 7, Debt In connection with the Business Combination, the Company incurred equity issuance costs and other costs considered direct and incremental to the transaction totaling $8.4 million, consisting of legal, accounting, and financial advisory and other professional fees. These amounts are reflected within additional paid in capital in the consolidated balance sheet as of December 31, 2021. Summary of Net Proceeds The following table summarizes the elements of the net proceeds from the Business Combination as of December 31, 2021 (in thousands): Cash – Blue Water Trust Account and cash (net of redemptions) $ 25,394 Less: Equity issuance costs and other costs paid (8,385 ) Net Proceeds from the Business Combination $ 17,009 Summary of Shares Issued Previously authorized, issued and outstanding shares of common stock of Legacy Clarus were cancelled and extinguished upon completion of the Business Combination. The following table summarizes the number of shares of common stock outstanding immediately following the consummation of the Business Combination: Blue Water shares outstanding prior to the Business Combination 3,839,469 Conversion of Legacy Clarus Series D Preferred Stock 4,901,564 Conversion of Legacy Clarus convertible notes 8,529,846 Conversion of additional capital provided by Legacy Clarus convertible note and senior note holders 2,549,938 Conversion of Senior Secured Note principal and royalty rights 1,905,000 Total shares of the Company’s common stock outstanding immediately following the Business Combination 21,725,817	3. Business Combination​​​​​​​​​​​​​​​​​​​​​ On September 9, 2021, the business combination between Blue Water Merger Sub and Legacy Clarus, was consummated, pursuant to the Merger Agreement dated April 27, 2021 (the “Business Combination”). Upon the closing of the Business Combination, Merger Sub merged with and into Legacy Clarus, with Legacy Clarus as the surviving company in the Merger and becoming a wholly-owned subsidiary of the Company. Upon the closing of the Business Combination, Blue Water changed its name to “Clarus Therapeutics Holdings, Inc.” The Business Combination is accounted for as a reverse recapitalization in accordance with U.S. generally accepted accounting principles (“GAAP”). Under this method of accounting, Blue Water is treated as the acquired company and Legacy Clarus is treated as the acquirer for financial statement reporting and accounting purposes. As a result, the historical operations of Legacy Clarus are deemed to be those of the Company. Therefore, the financial statements included in this report reflect (i) the historical operating results of Legacy Clarus prior to the Business Combination; (ii) the combined results of the Blue Water and Legacy Clarus following the Business Combination on September 9, 2021; (iii) the assets and liabilities of Legacy Clarus at their historical cost; and (iv) the Company’s equity structure for all periods presented. The recapitalization of the number of shares of common stock attributable to the Business Combination is reflected retroactively to the earliest period presented and will be utilized for calculating earnings per share in all prior periods presented. No step-up The aggregate consideration issued or reserved for issuance to Legacy Clarus securityholders upon the closing of the Merger was 17,886,348 shares of Company common stock. The 17,886,348 shares includes an aggregate of 1,905,000 shares of common stock (which included the 405,000 shares of the Company’s common stock that were allocated to the senior secured noteholders pursuant to the share allocation agreement, as described in Note 8, of which 270,000 shares reallocated to the senior secured note holders from Legacy Clarus’s equity holders and 135,000 shares from the Blue Water founder that were transferred from the Sponsor), which were issued to the holders of Legacy Clarus’ senior secured notes in connection with the Merger Agreement and were in exchange for $18.6 million of aggregate principal amount of the senior secured notes and certain outstanding royalty rights. Within the aggregate shares issued to Legacy Clarus securityholders is also 2,549,939 shares of common stock at $10.00 per share, that were issued to Legacy Clarus equity holders for the private placement Additional Closing Shares, of which such noteholders provided gross proceeds of $25.0 million, from the date of Merger Agreement signature through Effective Time. Further, 4,901,564 shares of common stock were issued to the holders of the Series D Preferred Stock and 8,529,846 shares of common stock were issued to the holders of Legacy Clarus convertible notes that were issued and outstanding prior to the Effective Time. In connection with the Business Combination, the Company incurred equity issuance costs and other costs considered direct and incremental to the transaction totaling $8.4 million, consisting of legal, accounting, and financial advisory and other professional fees. These amounts are reflected within additional paid in capital in the consolidated balance sheet as of December 31, 2021. Summary of Net Proceeds The following table summarizes the elements of the net proceeds from the Business Combination as of December 31, 2021 (in thousands): Cash – Blue Water Trust Account and cash (net of redemptions) $ 25,394 Less: Equity issuance costs and other costs paid (8,385 ) Net Proceeds from the Business Combination $ 17,009 Summary of Shares Issued Previously authorized, issued and outstanding shares common stock of Legacy Clarus were cancelled and extinguished upon completion of the Business Combination. The following table summarizes the number of shares of Common Stock outstanding immediately following the consummation of the Business Combination: Blue Water shares outstanding prior to the Business Combination 3,839,469 Conversion of Legacy Clarus Series D Preferred Stock 4,901,564 Conversion of Legacy Clarus convertible notes 8,529,846 Conversion of additional capital provided by Legacy Clarus convertible note and senior note holders 2,549,938 Conversion of Senior Secured Note principal and royalty rights 1,905,000 Total shares of the Company’s common stock outstanding immediately following 21,725,817 The following table summarizes the impact of the transaction on the consolidated statement of stockholder’s deficit as of September 9, 2021: Conversion of senior notes and royalty obligation carrying value $ 28,254 Conversion of Legacy Clarus convertible notes carrying value 103,267 Conversion of Series D redeemable convertible preferred stock carrying value 209,290 Assumption of warrant liabilities (14,075 Total reverse recapitalization impact on statement of equity $ 326,736

Fair Value Measurements

Fair Value Measurements	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Fair Value Measurements [Line Items]
Fair Value Measurements	4. Fair Value Measurements The following tables present information about the Company’s financial assets and liabilities measured at fair value on a recurring basis: March 31, 2022 (in thousands) Total Level 1 Level 2 Level 3 Assets Cash equivalents: Money market funds $ 8,003 $ 8,003 $ — $ — Total assets $ 8,003 $ 8,003 $ — $ — Liabilities Private placement warrant liability $ 925 $ — $ — $ 925 Total Liabilities $ 925 $ — $ — $ 925 December 31, 2021 (in thousands) Total Level 1 Level 2 Level 3 Assets Cash equivalents: Money market funds $ 13,002 $ 13,002 $ — $ — Total assets $ 13,002 $ 13,002 $ — $ — Liabilities Private placement warrant liability $ 1,567 $ — $ — $ 1,567 Total Liabilities $ 1,567 $ — $ — $ 1,567 During the three months ended March 31, 2022 and the year ended December 2021, there were no transfers or reclassification between levels of financial assets and financial liabilities. As of March 31, 2022 and December 31, 2021, the Company’s cash equivalents consisted of money market funds, classified as Level 1 financial assets, as these assets are valued using quoted market prices in active markets without any valuation adjustment. As of March 31, 2022 and December 31, 2021, the Company had Level 3 financial liabilities that were measured at fair value on a recurring basis. The Company’s Warrant Liabilities (defined below) are carried at fair value, determined using Level 3 inputs in the fair value hierarchy. As of March 31, 2022 the warrant liabilities were valued at $0.9 million, and as of December 31, 2021, the warrant liabilities were valued at $1.6 million. The carrying amounts reported in the accompanying balance sheets for cash, accounts receivable, accounts payable and accrued expenses approximate their fair value based on the short-term nature of these instruments. The carrying value of long-term and short-term debt, taking into consideration debt discounts and related derivative instruments, is estimated to approximate fair value. Warrant Liabilities In conjunction with a previous loan agreement of Legacy Clarus that was fully paid in 2017, certain lenders were granted warrants (or the “Series D Warrants”), to purchase shares of Series D Preferred Stock. Series D Warrants that were outstanding immediately prior to the Effective Time were converted into warrants to purchase 9,246 shares of the Company’s common stock at an exercise price of $29.74 per share and the expiration date remains April 9, 2023. Such warrants are liability classified in accordance with ASC 815. At the Effective Time and immediately following the completion of the Business Combination, 9,195,000 warrants, including 5,750,000 IPO Warrants and 3,445,000 Private Placement warrants, previously issued by Blue Water, were assumed by the Company. Upon consummation of the Merger, the Company concluded that the IPO Warrants are equity classified and the Private Placement Warrants are liability classified in accordance with ASC 815. The Private Placement Warrants are a freestanding financial instrument that requires the Company to transfer equity instruments upon exercise by the warrant holder at a strike price equal to $11.50 per share (the “Private Placement Warrant Liability”). The valuation of the Private Placement Warrant Liability was determined with the assistance of an independent valuation firm that used a modified Monte Carlo simulation model at inception, as the Private Placement Warrants were subject to a market-based redemption feature prior to the completion of the Business Combination. Following the completion of the Business Combination, the Private Placement Warrants were valued at each measurement date using the Black-Scholes model, as the exercise price was fixed at $11.50 per share and was no longer subject to the market-based redemption features. The fair value was determined using Level 3 inputs. The Private Placement Warrants to purchase common stock are remeasured at each reporting and settlement date. Changes in fair value for each reporting period are recognized in other income (expense) in the statements of operations. A change in the assumptions related to the valuation of the warrant liabilities could have a significant impact on the value of the obligation. The following table sets forth a summary of the assumptions used to estimate the fair value of the warrant liabilities at March 31, 2022: Fair value of underlying instrument $ 1.49 Risk-free interest rate 2.43 % Expected term (in years) 4.44 Expected volatility 75.0 % Expected dividend yield — % The following table sets forth a summary of changes in the fair value of the warrant liabilities for the three months ended March 31, 2022 (in thousands): Balance at December 31, 2021 $ 1,567 Change in fair value of warrant liability (642 ) Balance at March 31, 2022 $ 925	4. Fair Value Measurements The following tables present information about the Company’s financial assets and liabilities measured at fair value on a recurring basis: December 31, 2021 (in thousands) Total Level 1 Level 2 Level 3 Assets Cash equivalents: Money market funds $ 13,002 $ 13,002 $ — $ — Total assets $ 13,002 $ 13,002 $ — $ — Liabilities Private placement warrant liability $ 1,567 $ — $ — $ 1,567 Total Liabilities $ 1,567 $ — $ — $ 1,567 December 31, 2020 (in thousands) Total Level 1 Level 2 Level 3 Assets Cash equivalents: Money market funds $ 7,205 $ 7,205 $ — $ — Total assets $ 7,205 $ 7,205 $ — $ — During the years ended December 31, 2021 and 2020, there were no transfers between levels. As of December 31, 2021 and 2020, the Company’s cash equivalents consisted of money market funds, classified as Level 1 financial assets, as these assets are valued using quoted market prices in active markets without any valuation adjustment. There were no transfers or reclassifications between Level 1, Level 2 and Level 3 financial assets during the years ended December 31, 2021 and 2020. As of December 31, 2021 and 2020, the Company had Level 3 financial liabilities that were measured at fair value on a recurring basis. The Company’s Warrant Liabilities and Derivative Liability (defined below) are carried at fair value, determined using Level 3 inputs in the fair value hierarchy. As of December 31, 2021 the Warrant Liabilities were valued at $1.6 million, and as of December 31, 2020, the Warrant Liability and Derivative Liability were valued at zero. The carrying amounts reported in the accompanying balance sheets for cash, accounts receivable, accounts payable and accrued expenses approximate their fair value based on the short-term nature of these instruments. The carrying value of long-term and short-term debt, taking into consideration debt discounts and related derivative instruments, is estimated to approximate fair value. Warrant Liabilities In conjunction with a previous loan agreement of Legacy Clarus that was fully paid in 2017, certain lenders were granted warrants (or the “Series D Warrants”), to purchase a total of shares of Series D Preferred Stock at an exercise price of $ per share. The expiration date of the warrants is the earlier of for shares and for shares, or three years from the effective date of a registration statement for an initial public offering of Legacy Clarus’s stock. At December 31, 2020 the Warrant Liability was valued at zero. During the year ended December 31, 2020, the Company recorded a gain of $0.6 million associated with the change in the fair value of the warrant liability. The Series D Warrants outstanding immediately prior to the Effective Time to purchase shares of the Series D Preferred Stock were converted into warrants to purchase shares of the Company’s common stock at an exercise price of $ per share and the expiration date remains April 9, 2023. At the Effective Time and immediately following the completion of the Business Combination, 9,195,000 warrants, including 5,750,000 IPO Warrants and 3,445,000 Private Placement warrants, previously issued by Blue Water, were assumed by the Company. Upon consummation of the Merger, the Company concluded that the IPO Warrants are equity classified and the Private Placement Warrants are liability classified in accordance with ASC 815. The Private Placement Warrants are a freestanding financial instrument that requires the Company to transfer equity instruments upon exercise by the warrant holder at a strike price equal to $11.50 per share (the “Private Placement Warrant Liability”). The valuation of the Private Placement Warrant Liability was determined with the assistance of an independent valuation firm that used a modified Monte Carlo simulation model at inception and subsequently at each measurement date using the Black-Scholes model. The fair value was determined using Level 3 inputs. The Private Placement Warrants to purchase common stock are remeasured at each reporting and settlement date. Changes in fair value for each reporting period are recognized in other income (expense) in the statements of operations. A change in the assumptions related to the valuation of the Warrant Liability could have a significant impact on the value of the obligation. The following table sets forth a summary of the assumptions used to estimate the fair value of the Private Placement Warrant Liability at December 31, 2021: Fair value of underlying instrument $ 2.43 Risk-free interest rate 1.22 % Expected term (in years) 4.7 Expected volatility 65.0 % Expected dividend yield — % The following table sets forth a summary of changes in the fair value of the Company’s warrant liability for the year ended December 31, 2021 (in thousands): Beginning warrant liability balance $ — Private placement warrant liability assumed 14,075 Change in fair value of warrant liability (12,508 ) Balance at December 31, 2021 $ 1,567 Derivative Liability From 2016 through 2020, Legacy Clarus entered into convertible notes purchase agreements with related parties for a total aggregate borrowing amount of $81.3 million (see Note 8, Debt of $4.50. Upon the occurrence of a non-qualified non-qualified

Inventory

Inventory	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Inventory	5. Inventory Inventory consisted of the following as of March 31, 2022 and December 31, 2021 (in thousands): March 31, December 31, Raw material $ 6,688 $ 6,850 Work-in-process 469 1,452 Finished goods 16,360 14,500 Total inventory 23,517 22,802 Inventory reserve (8,587 ) (8,588 ) Total inventory, net of reserve $ 14,930 $ 14,214	5. Inventory Inventory consisted of the following as of December 31, 2021 and 2020 (in thousands): December 31, December 31, Raw material $ 6,850 $ 4,225 Work-in-process 1,452 — Finished goods 14,500 9,475 Total inventory 22,802 13,700 Inventory reserve (8,588 ) (7,843 ) Total inventory, net of reserve $ 14,214 $ 5,857

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Property and Equipment	6. Property and Equipment. Property and equipment consisted of the following as of December 31, 2021 and 2020 (in thousands): December 31, December 31, Office equipment and computer hardware $ 124 $ 99 Furniture and fixtures 109 109 Total property and equipment 233 208 Less accumulated depreciation (168 ) (144 ) Property and equipment, net 65 64 Depreciation expense for the years ended December 31, 2021 and 2020 was approximately $25 thousand and $18 thousand, respectively.​​​​​​​

Accrued Expenses

Accrued Expenses	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accrued Expenses	6. Accrued Expenses Accrued expenses consisted of the following (in thousands): March 31, December 31, Selling and marketing costs $ 9,310 $ 6,031 Employee compensation and related benefits 1,377 2,005 Professional fees 746 225 Total $ 11,433 $ 8,261	7. Accrued Expenses Accrued expenses consisted of the following as of December 31, 2021 and 2020 (in thousands): December 31, December 31, Selling and marketing costs $ 6,031 $ 3,468 Employee compensation and related benefits 2,005 1,090 Professional fees 225 73 Total $ 8,261 $ 4,631

Debt

Debt	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Debt	7. Debt Convertible Notes From 2016 to 2021, Legacy Clarus issued several convertible notes (the “Convertible Notes”) pursuant to which Legacy Clarus borrowed an aggregate of $82.3 million from existing investors and related parties. All Convertible Notes accrued interest at a rate of 8% compounded daily and had a maturity date of March 1, 2025. The Convertible Notes contained various conversion features. The Company recorded the notes at the original issuance price, net of the conversion feature discount. The conversion feature discount was accreted to the face value of the notes over the period from the issuance date until the conversion date, offset against interest expense. At the Effective Time, all principal and accrued interest under Legacy Clarus’ convertible notes immediately prior to the Effective Time converted into 8,529,846 shares of the Company’s common stock. As such, there were no Convertible Notes outstanding on March 31, 2022 or December 31, 2021. The Company determined that the acquisition premium and the qualified and non-qualified In March 2021, upon an investor’s decision to not participate in the next round of Convertible Notes, pursuant to the Convertible Notes’ provisions, $3.4 million of the investor’s Convertible Notes converted into 747,451 shares of Series D Preferred Stock and such Series D Preferred Stock issued as a result of this conversion was converted into Legacy Clarus common stock. At the date of conversion, the outstanding principal and accrued interest on the Convertible Notes were $2.6 million and $0.8 million, respectively. Senior Secured Notes The carrying value of the Company’s senior secured notes consisted of the following as of March 31, 2022 and December 31, 2021 (in thousands): March 31, December 31, Principal amount $ 43,125 $ 43,125 Accrued (prepaid) interest (62 ) 4,354 Unamortized debt discount (4,578 ) (5,210 ) Total $ 38,485 $ 42,269 On March 12, 2020, Legacy Clarus issued and sold senior secured notes to certain lenders not related to the Company. The aggregate principal amount of the senior secured notes was $50.0 million and Legacy Clarus received $43.6 million in net proceeds after deducting transaction expenses of $3.5 million and prepaid interest of $2.9 million. In the second quarter of 2021, Legacy Clarus added two additional notes to the principal senior secured notes balance, the PIK Note (as defined and further described below) and the Indenture Note (as defined and further described below), totaling $8.1 million. In the third quarter of 2021, the Company added one additional note to the principal senior secured notes balance, the Second Indenture Note (as defined and further described below), totaling $3.6 million. As part of the Merger (as further described in Note 3, Business Combination As a result of the exchange of the principal on the senior secured notes and certain royalty rights for shares of the Company’s common stock at the Effective Time, the Company wrote off $18.6 million of principal associated with the senior secured notes, $1.5 million of the remaining unamortized debt discount associated with the senior secured notes, and the full carrying value of $11.5 million associated with royalty rights obligation. The Company recorded a gain of approximately $0.3 million as a result of the extinguishment, representing the difference between the carrying value of the debt exchanged and the value of the shares converted based on the conversion price at the closing of the Business Combination. The senior secured notes bear interest at 12.5% and specify semiannual payments on March 1 and September 1 and have a maturity date of March 1, 2025. The first two years provide for interest-only payments with principal payment beginning in 2022. The senior secured notes are governed by an indenture, dated as of March 12, 2020, between Legacy Clarus and the investors. The interest rate will increase to 14.50% for overdue installments in the event of default. In addition to liquidation preference, the senior secured notes contain a lien on all assets of Legacy Clarus. The Company made an interest payment on the senior secured notes of $5.7 million during the three months ended March 31, 2022. Future principal payments of the senior secured notes are as follows (in thousands): Years ended December 31, Amount 2022 (remaining 9 months) $ 6,000 2023 15,125 2024 14,000 2025 8,000 Total $ 43,125 The senior secured notes had a detachable royalty feature under which the lenders were to receive a royalty of 0.56% to 1.67% on net sales beginning in 2021, with the royalty obligation continuing until the lenders receive total royalty payments of approximately $24.2 million. The value assigned to royalty rights was recorded as a debt discount to the Notes and was amortized to interest expense over the life of the notes. For the three months ended March 31, 2021 the Company recorded $736 thousand of interest expense associated with the royalty rights. Pursuant to the Merger Agreement and conversion terms, the royalty obligation no longer exists. During the three months ended March 31, 2022 and 2021, the Company recorded $2.0 million and $2.1 million, respectively, in interest expense on the senior secured notes, of which $0.6 million and $0.7 million, respectively, was non-cash Pursuant to the indenture governing the senior secured notes, there are various covenants that limit the Company’s ability to engage in specified types of transactions including selling, transferring, leasing, or disposing certain assets, encumbering or permitting liens on certain assets, making certain restricted payments, including paying dividends on, or repurchasing or making distributions with respect to common stock, and entering into certain transaction with affiliates. Also, pursuant to the indenture governing the senior secured notes, the Company is required to maintain a balance of not less than $8.0 million in cash and cash equivalents, calculated as of the last day of each calendar month. The Company has classified the full carrying value of $38.5 million related to the senior secured notes as a current liability within the March 31, 2022 balance sheet as, if the Company is unable to obtain funding or generate operating cash flow, the Company does not expect that it will be in compliance with the covenants under the senior secured notes within one year of the balance sheet date. Refer to Note 1 for further disclosure related to the Company’s assessment of the ability to operate as a going concern as of March 31, 2022. PIK Note In May 2021, Legacy Clarus entered into a payment-in-kind,	8. Debt Convertible Notes From 2016 to 2021, Legacy Clarus issued several convertible notes (the “Convertible Notes”) pursuant to which Legacy Clarus borrowed an aggregate of $82.3 million from existing investors and related parties. All Convertible Notes accrued interest at a rate of 8% compounded daily and had a maturity date of March 1, 2025. The Convertible Notes contained various conversion features. The Company recorded the notes at the original issuance price, net of the conversion feature discount. The conversion feature discount was accreted to the face value of the notes over the period from the issuance date until the conversion date, offset against interest expense. At the Effective Time, all principal and accrued interest under Legacy Clarus’ convertible notes immediately prior to the Effective Time converted into 8,529,846 shares of the Company’s common stock. As such, there are no Convertible Notes outstanding on December 31, 2021. As of December 31, 2020, the carrying value of the Convertible Notes consisted of (in thousands): December 31, Principal amount $ 61,300 Accrued and unpaid interest 17,287 Unamortized debt discount (676 ) Total $ 77,911 In March 2021, upon an investor’s decision to not participate in the next round of Convertible Notes, pursuant to the Convertible Notes’ provisions, $3.4 million of the investor’s Convertible Notes converted into 747,451 shares of Series D Preferred Stock and such Series D Preferred Stock issued as a result of this conversion was converted into Legacy Clarus common stock. At the date of conversion, the outstanding principal and accrued interest on the Convertible Notes were $2.6 million and $0.8 million, respectively. The Company recognized interest expense of $5.0 million and $6.1 million related to the Convertible Notes during the years ended December 31, 2021 and 2020, respectively. Senior Secured Notes The carrying value of the Company’s senior secured notes consisted of the following as of December 31, 2021 and 2020 (in thousands): December 31, December 31, Principal amount $ 43,125 $ 50,000 Accrued and unpaid interest 4,354 1,278 Unamortized debt discount (5,210 ) (9,376 ) Total $ 42,269 $ 41,902 On March 12, 2020, Legacy Clarus issued and sold senior secured notes to certain lenders not related to the Company. The aggregate principal amount of the senior secured notes was $50.0 million and Legacy Clarus received $43.6 million in net proceeds after deducting transaction expenses of $3.5 million and prepaid interest of $2.9 million. In the second quarter of 2021, Legacy Clarus added two additional notes to the principal senior secured notes balance, the PIK Note (as defined and further described below) and the Indenture Note (as defined and further described below), totaling $8.1 million. In the third quarter of 2021, the Company added one additional note to the principal senior secured notes balance, the Second Indenture Note (as defined and further described below), totaling $3.6 million. As part of the Merger (as further described in Note 3), $10.0 million of the principal on the senior secured notes and certain royalty rights were exchanged for an 1,500,000 shares of the Company’s common stock and converted at a price of $10.20 per share. Further, under a share allocation agreement entered into by Blue Water and Legacy Clarus on September 1, 2021, as part of the Merger, an additional 405,000 shares of the Company’s common stock were allocated to the senior secured noteholders (which included 270,000 shares reallocated from Legacy Clarus’s equity holders and 135,000 shares that were transferred from the Sponsor pursuant to the share allocation agreement).Further, an additional $5.0 million of the principal of the senior secured notes balance associated with the Indenture Note and $3.6 million of the principal of the senior secured notes balance associated with the Second Indenture Note, plus related accrued interest, were exchanged for an aggregate 882,318 shares of the Company’s common stock, which converted at a price of $10.00 per share. As a result of the exchange of the principal on the senior secured notes and certain royalty rights for shares of the Company’s common stock, the Company wrote off $18.6 million of principal associated with the senior secured notes, $1.5 million of the remaining unamortized debt discount associated with the senior secured notes, and the full carrying value of $11.5 million associated with royalty rights obligation. The Company recorded a gain of approximately $0.3 million during the period ending December 31, 2021 as a result of the extinguishment, representing the difference between the carrying value of the debt exchanged and the value of the shares converted based on the conversion price. The senior secured notes bear interest at % and specify semiannual payments on March 1 and September 1 and have a maturity date of March 1, 2025. The first two years provide for interest-only payments with principal payment beginning in 2022. The senior secured notes are governed by an indenture, dated as of March 12, 2020, between Legacy Clarus and the investors. The interest rate will increase to % for overdue installments in the event of default. In addition to liquidation preference, the senior secured notes contain a lien on all assets of Legacy Clarus. Future principal payments of the senior secured notes are as follows (in thousands): Years ended December 31, Amount 2022 $ 6,000 2023 15,125 2024 14,000 2025 8,000 Total $ 43,125 The senior secured notes had a detachable royalty feature under which the lenders were to receive a royalty of 0.56% to 1.67% on net sales beginning in 2021, with the royalty obligation continuing until the lenders receive total royalty payments of approximately $24.2 million. The value assigned to royalty rights was recorded as a debt discount to the Notes and was amortized to interest expense over the life of the notes. For the years ended December 31, 2021 and 2020 the Company recorded $2.2 million and $2.1 million, respectively, of interest expense associated with the royalty rights. The royalty obligation had a fair value of $7.9 million at issuance in March of 2020. Pursuant to the Merger Agreement and conversion terms, no royalty obligation exists as of December 31, 2021. During the years ended December 31, 2021 and 2020, the Company recorded $8.9 million and $6.8 million, respectively, in interest expense on the senior secured notes, of which $2.7 million and $2.2 million, respectively, was non-cash no Pursuant to the indenture governing the senior secured notes, there are various covenants that limit the Company’s ability to engage in specified types of transactions including selling, transferring, leasing, or disposing certain assets, encumbering or permitting liens on certain assets, making certain restricted payments, including paying dividends on, or repurchasing or making distributions with respect to common stock, and entering into certain transaction with affiliates. Also, pursuant to the indenture governing the senior secured notes, Legacy Clarus agreed to maintain cash and cash equivalents in an amount of not less than $10.0 million, calculated as of the last day of each calendar month, commencing on March 31, 2020. As of December 31, 2020, Legacy Clarus’ cash and cash equivalents were less than $10.0 million, resulting in a default under the indenture and the negotiation of a forbearance agreement, as noted below. In connection with the Merger, the indenture was amended to require the Company to maintain a balance of not less than $8.0 million in cash and cash equivalents, calculated as of the last day of each calendar month. The Company has classified the full carrying value of $42.3 million related to the senior secured notes as a current liability within the December 31, 2021 balance sheet as, if the Company is unable to obtain funding or generate operating cash flow, the Company does not expect that it will be in compliance with the covenants under the senior secured notes within one year of the balance sheet date. Refer to Note 1 for further disclosure related to the Company’s assessment of the ability to operate as a going concern as of December 31, 2021. PIK Note In May 2021, Legacy Clarus entered into a payment-in-kind, Indenture Note In June 2021, Legacy Clarus entered into the Indenture Note (the “Indenture Note”), pursuant to which it borrowed an aggregate of $5.0 million from senior secured noteholders, to be included in the principal senior secured notes balance. The Indenture Note accrues interest at a rate of 14.5%, compounded daily, and was repaid with the Company’s common stock upon the closing of the Merger. As such, there is no balance outstanding associated with the Indenture Note at December 31, 2021. Second Indenture Note In July 2021, Legacy Clarus entered into an additional note purchase agreement (the “Second Indenture Note”) pursuant to which it borrowed an aggregate of $3.6 million from senior secured noteholders. The outstanding balance under the Second Indenture Note accrues interest at a rate of 14.5%, compounded daily, and was repaid with the Company’s common stock upon the closing of the Merger. As such, there is no balance outstanding associated with the Second Indenture Note at December 31, 2021. PPP Loan In March of 2020, the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”) was enacted to, among other provisions, provide emergency assistance for individuals, families and businesses affected by the COVID-19 In April of 2020, Legacy Clarus received an unsecured loan of $0.5 million from the SBA. After considering further guidance issued by the SBA, Legacy Clarus elected to repay the loan in full in May of 2020 with no interest due under safe harbor provisions of the CARES Act.​​​​​​​

Stockholders' Equity (Deficit)

Stockholders' Equity (Deficit)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Stockholders Equity Note [Line Items]
Stockholders' Equity (Deficit)	8. Stockholders’ Equity (Deficit) The condensed consolidated financial statements have been retroactively adjusted for all periods presented to reflect the Business Combination and reverse recapitalization as defined in Note 3, Business Combination Preferred Stock Pursuant to the terms of the Amended and Restated Certificate of Incorporation dated September 9, 2021, the Company authorized 10,000,000 shares of preferred stock with a par value of $0.0001. The Company’s Board of Directors has the authority, without further action by the stockholders, to issue such shares of preferred stock in one or more series, to establish from time to time the number of shares to be included in each such series, and to fix the designations, powers, voting, and other rights, preferences and privileges of the shares. There were no issued and outstanding shares of preferred stock as of March 31, 2022 or December 31, 2021. In connection with the closing of the Business Combination (as described in Note 3), all previously issued and outstanding shares of Series A Preferred Stock, Series B Preferred Stock, and Series C Preferred Stock were cancelled and extinguished. Further, all previously issued and outstanding Series D Preferred Stock was cancelled and exchanged for 4,901,564 shares of the Company’s common stock. Common Stock Pursuant to the terms of the Amended and Restated Certificate of Incorporation, the Company authorized 125,000,000 shares of common stock with a par value of $0.0001. As of March 31, 2022, there were 24,750,011 shares of common stock issued and outstanding. Previously authorized, issued and outstanding shares common stock of Legacy Clarus were cancelled and extinguished upon completion of the Business Combination. For purposes of earnings per share for the three months ended March 31, 2021, the Company has retroactively adjusted the common shares issued and outstanding prior to September 9, 2021 to zero to give effect to the cancellation of Legacy Clarus common stock as a result of the conversion terms in the Merger Agreement. Voting Each share of common stock entitles the holder to one vote on all matters submitted to a vote of the Company’s stockholders. Dividends Common stockholders are entitled to receive dividends, as may be declared by the board of directors. No dividends have been declared to date. Warrants As disclosed in Note 4, in conjunction with a previous loan agreement of Legacy Clarus, the Company issued a warrant for 9,246 shares of the Company’s common stock at an exercise price of $29.74 per share and the expiration date remains April 9, 2023. As of March 31, 2022, the warrant remains unexercised. In December 2020, the Company consummated its IPO of 5,750,000 units (each unit representing a share of common stock and a warrant to purchase a share of common stock (“IPO Warrants”)), at $10.00 per unit. Simultaneously with the closing of the IPO, the Company consummated the private placement (“Private Placement”) of 3,445,000 warrants (each, a “Private Placement Warrant” and collectively, the “Private Placement Warrants”) at a price of $1.00 per Private Placement Warrant to Blue Water Sponsor LLC. The IPO Warrants and Private Placement Warrants became exercisable on the Closing Date of the Merger. The warrants have an exercise price of $11.50 per share, subject to adjustments, and will expire five years from the Closing Date. The Private Placement Warrants are identical to the IPO Warrants, except that the Private Placement Warrants and the shares of Class A common stock issuable upon exercise of the Private Placement Warrants will not be transferable, assignable or salable until the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Placement Warrants will be non-redeemable In December 2021, the Company issued and sold 3,024,194 units, in a private placement, at a purchase price of $4.96 per unit, resulting in net proceeds of $13.8 million, after deducting offering expenses. Each unit consisted of one share of common stock (or one pre-funded pre-funded pre-funded	9. Stockholders’ Equity (Deficit) The consolidated financial statements have been retroactively adjusted for all periods presented to reflect the Business Combination and reverse recapitalization as defined in Note 3, Business Combination Preferred Stock Pursuant to the terms of the Amended and Restated Certificate of Incorporation dated September 9, 2021, the Company authorized 10,000,000 shares of preferred stock with a par value of $0.0001. The Company’s Board of Directors has the authority, without further action by the stockholders, to issue such shares of preferred stock in one or more series, to establish from time to time the number of shares to be included in each such series, and to fix the designations, powers, voting, and other rights, preferences and privileges of the shares. There were no issued and outstanding shares of preferred stock as of December 31, 2021. As of December 31, 2020, Legacy Clarus redeemable convertible preferred stock consisted of the following (in thousands, except for share data): December 31, 2020 Preferred Preferred Carrying Liquidation Common Series A Preferred Stock 2,500,000 2,500,000 $ 9,170 $ 9,170 2,500,000 Series B Preferred Stock 5,066,637 5,066,637 15,118 15,118 5,066,637 Series C Preferred Stock 9,438,744 9,438,744 20,057 20,057 9,438,744 Series D Preferred Stock 36,335,255 19,751,117 153,850 153,850 19,751,117 Total 53,340,636 36,756,498 $ 198,195 $ 198,195 36,756,498 Each share of redeemable convertible preferred stock had voting rights, conversion rights into common stock, redemption rights, liquidation preferences and provided for an 8% cumulative dividend. As of December 31, 2020, the convertible redeemable preferred stock was classified separately from equity in the accompanying balance sheet. In connection with the closing of the Business Combination, all previously issued and outstanding shares of Series A Redeemable Convertible Preferred Stock, Series B Redeemable Convertible Preferred Stock, and Series C Redeemable Convertible Preferred Stock were cancelled and extinguished. Further, all previously issued and outstanding Series D Preferred Stock was cancelled and exchanged for 4,901,564 shares of the Company’s common stock. Common Stock Pursuant to the terms of the Amended and Restated Certificate of Incorporation, the Company authorized 125,000,000 shares of common stock with a par value of $0.0001. Immediately following the closing of the Business Combination and as of December 31, 2021, there were 21,725,817 shares of common stock issued and outstanding. Previously authorized, issued and outstanding shares common stock of Legacy Clarus were cancelled and extinguished upon completion of the Business Combination. For purposes of earnings per share, the Company has retroactively adjusted the common shares issued and outstanding prior to September 9, 2021 to zero to give effect to the cancellation of Legacy Clarus common stock as a result of the conversion terms in the Merger Agreement. Voting Each share of common stock entitles the holder to one vote on all matters submitted to a vote of the Company’s stockholders. Dividends Common stockholders are entitled to receive dividends, as may be declared by the board of directors. No dividends have been declared to date. Warrants On December 17, 2020, the Company consummated its IPO of 5,750,000 units (each unit representing a share of common stock and a warrant to purchase a share of common stock (“IPO warrants”)), at $10.00 per unit. Simultaneously with the closing of the IPO, the Company consummated the private placement (“Private Placement”) of 3,445,000 warrants (each, a “Private Placement Warrant” and collectively, the “Private Placement Warrants”) at a price of $1.00 per Private Placement Warrant to Blue Water Sponsor LLC. The IPO Warrants and Private Placement Warrants became exercisable on the Closing Date of the Merger. The warrants have an exercise price of $11.50 per share, subject to adjustments, and will expire five years from the Closing Date. The Private Placement Warrants are identical to the Public Warrants, except that the Private Placement Warrants and the shares of Class A common stock issuable upon exercise of the Private Placement Warrants will not be transferable, assignable or salable until the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Placement Warrants will be non-redeemable In December 2021, the Company issued and sold 3,024,194 units, in a private placement, at a purchase price of $4.96 per unit, resulting in net proceeds of $13.8 million, after deducting offering expenses. Each unit consisted of one share of common stock (or one pre-funded five-year warrant to purchase one share of common stock pre-funded , pre-funded , per

Stock Based Compensation

Stock Based Compensation	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation	9. Stock-Based Compensation Clarus Therapeutics Holdings, Inc. 2021 Stock Option and Equity Incentive Plan On August 27, 2021, the Company’s stockholders approved the Clarus Therapeutics Holdings, Inc. 2021 Stock Option and Equity Incentive Plan (the “2021 Plan”). The 2021 Plan provides for the Company to make equity and equity-based incentive awards to officers, employees, directors and consultants. Pursuant to the 2021 Plan, an initial 3,475,000 shares of the Company’s common stock were reserved for issuance (the “Initial Limit”). The 2021 Plan provides that the shares reserved and available for issuance under the 2021 Plan will automatically increase each January 1, beginning on January 1, 2022, by 4% of the outstanding number of shares of common stock on the immediately preceding December 31, or such lesser amount as determined by the plan administrator (the “Annual Increase”). Accordingly, on January 1, 2022, 961,033 shares were added to the number of shares reserved and available for issuance under the 2021 Plan. As of March 31, 2022, there were 1,172,550 options and 468,020 restricted stock units granted under the 2021 Plan. As of March 31, 2022, there are 4,436,033 shares authorized and 2,795,463 shares remaining available for grant under the 2021 Plan. Clarus Therapeutics Holdings, Inc. Employee Stock Purchase Plan On August 12, 2021, the Company’s stockholders approved the Clarus Therapeutics Holdings, Inc. Employee Stock Purchase Plan (the “ESPP”). An aggregate of 347,500 shares were reserved and available for issuance under the 2021 ESPP. The 2021 ESPP provides that the number of shares reserved and available for issuance under the plan will automatically increase each January 1, beginning on January 1, 2022, by the lesser of 347,500 shares of the Company’s common stock, 1.0% of the outstanding number of shares of the Company’s common stock on the immediately preceding December 31, or such lesser amount as determined by the ESPP administrator. Accordingly, on January 1, 2022, 240,258 shares were added to the number of shares reserved and available for issuance under the ESPP. As of March 31, 2022, the Company had not issued any shares under the ESPP. As of March 31, 2022, there are 587,758 shares authorized and available for grant under the ESPP. Stock Options Stock options typically vest over three years and have a maximum term of 10 years. The Company typically grants stock options to employees and non-employees The Company utilized the Black-Scholes option-pricing model to estimate the fair value of stock options awarded to employees. The Black-Scholes option-pricing model requires several key assumptions. The key assumptions used to apply this pricing model were as follows:​​​​​​​ Three Months Ended 2022 Risk free interest rate 2.38 % Expected term (in years) 6.08 Expected dividend yield 0 % Expected volatility of underlying common stock 77.07 % The following table summarizes stock option activity under the 2021 Plan: Number of Weighted Weighted Aggregate Outstanding as of December 31, 2021 1,083,550 $ 4.78 9.95 $ — Granted 125,000 1.31 Exercised — — Cancelled or forfeited (36,000 ) 4.78 Outstanding as of March 31, 2022 1,172,550 $ 4.62 9.74 $ 23 Options vested and exercisable as of March 31, 2022 — $ — — $ — The aggregate intrinsic value of options is calculated as the difference between the exercise price of the stock options and the fair value of the Company’s common stock for those stock options that had exercise prices lower than the fair value of the common stock as of the end of the reporting period. The weighted average grant-date fair value of stock options granted during the three months ended March 31, 2022 was $0.89 per share. Restricted Common Stock The Company has granted restricted common stock with service-based vesting conditions. Unvested shares of restricted common stock may not be sold or transferred by the holder, except for transfers for estate planning purposes in which the transferee agrees to remain bound by all restrictions set forth in the original common stock purchase agreement. They are legally issued and outstanding but only accounted for as outstanding when vested. These restrictions lapse over the three-year vesting term of each award. The purchase price of each share of restricted common stock was $0.0001 per share. A summary of the activity for the three months ended March 31, 2022 is as follows: Number of Weighted Unvested restricted stock as of December 31, 2021 433,420 $ 4.78 Granted 49,000 1.31 Forfeited (14,400 ) 4.78 Unvested restricted stock as of March 31, 2022 468,020 $ 4.42 The aggregate fair value of restricted common stock awards that vested during the three months ended March 31, 2022 was zero. Legacy Clarus Stock Option and Incentive Plan Legacy Clarus previously maintained various stock option and incentive plans and awarded options under such plans. Upon completion of the Business Combination, all such plans were terminated, and all options issued and outstanding, whether vested or unvested, were cancelled and extinguished. As a result, the Company recognized approximately $0.2 million of previously unrecognized stock-based compensation expense related to unvested stock options under the plans at the closing of the Business Combination. Stock-Based Compensation Expense Stock-based compensation expense is as follows (in thousands): Three Months Ended 2022 2021 Selling and marketing $ 99 $ 5 Research and development 31 16 General and administrative 302 155 Total stock-based compensation expense $ 432 $ 176 As of March 31, 2022, there was $4.9 million of unrecognized stock-based compensation expense related to unvested stock and restricted common stock, which is estimated to be recognized over a period of 3.23 years.	10. Stock-Based Compensation Clarus Therapeutics Holdings, Inc. 2021 Stock Option and Equity Incentive Plan On August 27, 2021 the Company’s stockholders approved the Clarus Therapeutics Holdings, Inc. 2021 Stock Option and Equity Incentive Plan (the “2021 Plan”). The 2021 Plan provides for the Company to make equity and equity-based incentive awards to officers, employees, directors and consultants. Pursuant to the 2021 Plan, an initial 3,475,000 shares of the Company’s common stock were reserved for issuance (the “Initial Limit”). The 2021 Plan provides that the shares reserved and available for issuance under the 2021 Plan will automatically increase each January 1, beginning on January 1, 2022, by 4% of the outstanding number of shares of common stock on the immediately preceding December 31, or such lesser amount as determined by the plan administrator (the “Annual Increase”). As of December 31, 2021, there were 1,083,550 options and 433,420 restricted stock units granted under the 2021 Plan. There are 1,958,030 shares remaining available for grant under the 2021 Plan at December 31, 2021. Clarus Therapeutics Holdings, Inc. Employee Stock Purchase Plan On August 12, 2021 the Company’s stockholders approved the Clarus Therapeutics Holdings, Inc. Employee Stock Purchase Plan (the “ESPP”). An aggregate of 347,500 shares were reserved and available for issuance under the 2021 ESPP. The 2021 ESPP provides that the number of shares reserved and available for issuance under the plan will automatically increase each January 1, beginning on January 1, 2022, by the lesser of 347,500 shares of the Company’s common stock, 1.0% of the outstanding number of shares of the Company’s common stock on the immediately preceding December 31, or such lesser amount as determined by the ESPP administrator. As of December 31, 2021 the Company had not issued any shares under the ESPP. Stock Options Stock options typically vest over three years and have a maximum term of 10 years. The Company typically grants stock options to employees and non-employees The Company utilized the Black-Scholes option-pricing model to estimate the fair value of stock options awarded to employees. The Black-Scholes option-pricing model requires several key assumptions. The key assumptions used to apply this pricing model were as follows: Year Ended 2021 Risk free interest rate 1.34 % Expected term (in years) 5.95 Expected dividend yield 0 % Expected volatility of underlying common stock 79.76 % The following table summarizes the stock option activity under the 2021 Plan: Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual (in Years) Intrinsic Value (in thousands) Outstanding January 1, 2021 — $ — — $ — Granted 1,083,550 4.78 9.95 Exercised — Canceled — Outstanding December 31, 2021 1,083,550 $ 4.78 9.95 $ — Options vested or expected to vest as of December 31, 2021 — $ — — $ — Stock options unvested as of December 31, 2021 1,083,550 $ 4.78 9.95 $ — The aggregate intrinsic value of options is calculated as the difference between the exercise price of the stock options and the fair value of the Company’s common stock for those stock options that had exercise prices lower than the fair value of the common stock as of the end of the reporting period. The weighted average grant-date fair value of stock options granted in 2021 was $3.26 per share. The total fair value of stock options vested during the year ended December 31, 2021 was zero. Restricted Common Stock The Company has granted restricted common stock with service based vesting conditions. Unvested shares of restricted common stock may not be sold or transferred by the holder, except for transfers for estate planning purposes in which the transferee agrees to remain bound by all restrictions set forth in the original common stock purchase agreement. They are legally issued and outstanding but only accounted for as outstanding when vested. These restrictions lapse over the three Number of Shares Weighted Average Grant Date Fair Value Unvested restricted stock as of January 1, 2021 — $ — Granted 433,420 $ 4.78 Unvested restricted stock as of December 31, 2021 433,420 $ 4.78 The aggregate fair value of restricted stock awards that vested during the year ended December 31, 2021 was zero. Legacy Clarus Stock Option and Incentive Plan Legacy Clarus previously maintained various stock option and incentive plans and awarded options under such plans. Upon completion of the Business Combination, all such plans were terminated, and all options issued and outstanding, whether vested or unvested, were cancelled and extinguished. As a result, the Company recognized approximately $0.2 million of previously unrecognized stock-based compensation expense related to unvested stock options under the plans during the period ended December 31, 2021. Stock-Based Compensation Expense Stock-based compensation expense, including expense associated with the Legacy Clarus incentive plans up until the date of the business combination ($559 in 2021 and $825 in 2020), is as follows (in thousands): Years Ended December 31, 2021 2020 Selling and marketing $ 43 $ 183 Research and development 60 189 General and administrative 565 453 Total stock-based compensation expense $ 668 $ 825 As of December 31, 2021, there was $5.5 million of unrecognized stock-based compensation expense related to unvested stock options and restricted common stock, which is estimated to be recognized over a period of 3.70 years.

Income Taxes

Income Taxes	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Income Taxes	10. Income Taxes The Company did not record a federal or state or income tax provision or benefit for the three months ended March 31, 2022 or 2021 due to the expected loss before income taxes to be incurred, as well as the Company’s continued maintenance of a full valuation allowance against its net deferred tax assets. Under Internal Revenue Code Section 382, if a corporation undergoes an “ownership change,” the corporation’s ability to use its pre-change pre-change	11. Income Taxes No provision for federal or state income taxes was recorded during the years ended December 31, 2021 and 2020, as the Company incurred operating losses and maintains a full valuation allowance against its net deferred tax assets. The reported amount of income tax benefit for the years ended December 31, 2021 and 2020 differs from the amount that would result from applying the domestic federal statutory rates to pretax losses primarily because of changes in the valuation allowance, state taxes, and the generation of research and development credits. A reconciliation of the Company’s statutory income tax rate to the Company’s effective income tax rate is as follows (in thousands): Year Ended December 31, 2021 2020 Income at U.S. statutory rate $ (8,530 ) 21.00 % $ 912 21.00 % State taxes, net of federal benefit (2,578 ) 6.35 % (1,583 ) -36.45 % Change in fair value (2,627 ) 6.47 % (14,047 ) -323.39 % Interest Expense 1,077 -2.65 % 1,410 32.46 % Stock compensation 70 -0.17 % 127 2.93 % Transaction costs (664 ) 1.64 % — 0.00 % Permanent differences and other 1 0.00 % 6 0.13 % Valuation allowance 13,251 -32.62 % 13,175 303.32 % — 0.00 % — 0.00 % The net deferred income tax asset balance related to the following: Years Ended December 31, 2021 2020 Deferred tax assets Stock compensation $ 10 $ 64 Accruals and other 6,507 4,151 Debt discount 597 483 Royalty liability — 2,272 Net operating loss carryforwards 62,606 51,981 Tax credits 6,731 6,774 Total deferred tax assets 76,451 65,662 Less: valuation allowance (76,451 ) (65,662 ) Deferred tax assets, net $ — $ — At December 31, 2021, the Company had approximately $231.7 million and $202.7 million of federal and state net operating loss (“ NOL Future realization of the tax benefits of existing temporary differences and net operating loss carryforwards ultimately depends on the existence of sufficient taxable income within the carryforward period. As of December 31, 2021 and 2020, the Company performed an evaluation to determine whether a valuation allowance was needed. The Company considered all available evidence, both positive and negative, which included the results of operations for the current and preceding years. The Company determined that it was not possible to reasonably quantify future taxable income and determined that it is more likely than not that all of the deferred tax assets will not be realized. Accordingly, the Company maintained a full valuation allowance as of December 31, 2021 and 2020. The Company’s valuation allowance for the year ended December , and is as follows: Years Ended December 31, 2021 2020 Valuation allowance at beginning of year $ 65,662 $ 52,487 Increases recorded due to income tax provisions 13,251 13,175 Decreases recorded to equity (2,462 ) — Valuation allowance at end of year $ 76,451 $ 65,662 Under Internal Revenue Code Section 382, if a corporation undergoes an “ownership change,” the corporation’s ability to use its pre-change pre-change The calculation of our tax liabilities involves dealing with uncertainties in the application of complex tax laws and regulations for both federal taxes and the many states in which we operate or do business in. ASC 740 states that 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 processes, on the basis of the technical merits. The Company records uncertain tax positions as liabilities in accordance with ASC 740 and adjust these liabilities when its judgment changes as a result of the evaluation of new information not previously available. Because of the complexity of some of these uncertainties, the ultimate resolution may result in a payment that is materially different from the Company’s current estimate of the unrecognized tax benefit liabilities. These differences will be reflected as increases or decreases to income tax expense in the period in which new information is available. As of December 31, 2020 and 2021 the Company has not recorded any uncertain tax positions in its financial statements.​​​​​​​ The Company recognizes interest and penalties related to unrecognized tax benefits on the income tax expense line in the accompanying consolidated statement of operations. As of December 31, 2021 and 2020, no accrued interest or penalties are included on the related tax liability line in the consolidated balance sheet . The Company files tax returns as prescribed by the tax laws of the jurisdictions in which it operates. In the normal course of business, the Company is subject to examination by federal and state jurisdictions, where applicable. The earliest tax years that remain subject to examination by jurisdiction is 2018 for both federal and state. 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 are utilized. The resolution of tax matters is not expected to have a material effect on the Company’s financial statements.​​​​​​​

License Agreements

License Agreements	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
License Agreements Disclosure [Abstract]
License Agreements	11. License Agreements Agreement with HavaH In May 2021, Legacy Clarus entered into a license agreement (the “HavaH Agreement”) with HavaH Therapeutics, or HavaH, an Australia-based biopharmaceutical company developing androgen therapies for inflammatory breast disease and certain forms of breast cancer. Under the HavaH Agreement, the Company will acquire the development and commercialization rights for HavaH T+Ai ™ CLAR-121. Under the terms of the licensing agreement, HavaH may be eligible for up to $10.8 million in potential development and regulatory milestone payments. Additionally, HavaH would be eligible for royalty payments and up to $30.0 million in potential commercial milestones. Such royalty payments will be based on total aggregate annual net sales of CLAR-121 CLAR-121 To date, pursuant to the HavaH Agreement, the Company has made cash payments of $0.5 million consisting of the upfront payment. Agreement with The Royal Institution for the Advancement of Learning/McGill University In September 2021, the Company entered into a license agreement (the “McGill Agreement”) with The Royal Institution for the Advancement of Learning/McGill University, or McGill, a Canadian University. Under the agreement, the Company will develop and commercialize McGill’s proprietary technology designed to treat conditions associated with CoQ10 deficiencies in humans. Under the terms of the licensing agreement, McGill may be eligible for up to $10.5 million in potential development and regulatory milestone payments. Additionally, McGill would be eligible for royalty payments and up to $15.0 million in potential commercial milestones. Such royalty payments will be based on total aggregate annual net sales of any licensed products that are covered by the licensed patents in the territory, at a low single digit percentage rate. To date, pursuant to the McGill Agreement, the Company has made cash payments of $0.4 million consisting of the upfront payment.	12. License Agreements Agreement with HavaH In May 2021, Legacy Clarus entered into a license agreement (the “HavaH Agreement”) with HavaH Therapeutics, or HavaH, an Australia-based biopharmaceutical company developing androgen therapies for inflammatory breast disease and certain forms of breast cancer. Under the HavaH Agreement, the Company will acquire the development and commercialization rights for HavaH T+Ai ™ CLAR-121. Under the terms of the licensing agreement, HavaH may be eligible for up to $10.8 million in potential development and regulatory milestone payments. Additionally, HavaH would be eligible for royalty payments and up to $30.0 million in potential commercial milestones. Such royalty payments will be based on total aggregate annual net sales of CLAR-121 CLAR-121 To date, pursuant to the HavaH Agreement, the Company has made cash payments of $0.5 million consisting of the upfront payment. Agreement with The Royal Institution for the Advancement of Learning/McGill University In September 2021, the Company entered into a license agreement (the “McGill Agreement”) with The Royal Institution for the Advancement of Learning/McGill University, or McGill, a Canadian University. Under the agreement, the Company will develop and commercialize McGill’s proprietary technology designed to treat conditions associated with CoQ10 deficiencies in humans. Under the terms of the licensing agreement, McGill may be eligible for up to $10.5 million in potential development and regulatory milestone payments. Additionally, McGill would be eligible for royalty payments and up to $15.0 million in potential commercial milestones. Such royalty payments will be based on total aggregate annual net sales of any licensed products that are covered by the licensed patents in the territory, at a low single digit percentage rate. To date, pursuant to the McGill Agreement, the Company has made cash payments of $0.4 million consisting of the upfront payment.

Commitments & Contingencies

Commitments & Contingencies	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Commitments And Contingencies [Line Items]
Commitments & Contingencies	12. Commitments and Contingencies Lease Commitments The Company leases office space in Northbrook, Illinois and Murfreesboro, Tennessee under non-cancelable Purchase Obligations In July of 2009, Legacy Clarus entered into a commercial manufacturing agreement, as amended, with Catalent Pharma Solutions, LLC (the “Catalent Agreement”). Pursuant to the terms of the Catalent Agreement, the Company must make minimum annual purchases of JATENZO equal to 7.0 million softgels, through the initial term, or March 2025. Any shortfall between the minimum annual purchase quantities and actual purchases will be multiplied by a unit price, as defined in the Catalent Agreement, and paid to Catalent within 30 days of any year-end two-year The Company entered into a product supply agreement with Pharmacia & Upjohn Company LLC, or Pfizer (the “Pfizer Agreement”), effective January 1, 2021. Pursuant to the terms of the Pfizer Agreement, the Company must make minimum annual purchases of T-undecanoate Legal Proceedings From time to time, in the ordinary course of business, the Company is subject to litigation and regulatory examinations as well as information gathering requests, inquiries and investigations. On April 2, 2019, an action for patent infringement was filed against Legacy Clarus by Lipocine, Inc., or Lipocine, in the U.S. District Court for the District of Delaware. The lawsuit (Civil Action No. 19-cv-622, assigned to Judge William Bryson, U.S. Court of Appeals for the Federal Circuit, sitting by designation) sought a declaratory judgement of infringement under 35 U.S.C. § 271(a)-(c) arising from Legacy Clarus’ intent to market and sell JATENZO, based on the FDA’s approval of JATENZO in March 2019. Lipocine ultimately alleged that Legacy Clarus infringed certain claims in each of four U.S. Patents: U.S. Patent No. 9,034,858, U.S. Patent No. 9,205,057, U.S. Patent No. 9,480,690 and U.S. Patent No. 9,757,390. Lipocine sought monetary damages in the form of a reasonable royalty, pre-judgment Legacy Clarus asserted defenses of noninfringement and invalidity under 35 U.S.C. §§ 103 and 112, and asserted counterclaims of inequitable conduct, patent misuse and exceptional case. Legacy Clarus’s motion for summary judgment of invalidity under Section 112 was argued on January 15, 2021, and was granted on May 25, 2021, the decision finding all asserted claims invalid for failure to satisfy the written description requirement. On June 15, 2021, Legacy Clarus requested the Court to schedule a bench trial on Legacy Clarus’s counterclaims of inequitable conduct, patent misuse, and exceptional case at the earliest practicable date, pursuant to the Court’s invitation to make such a request. In July 2021, Legacy Clarus and Lipocine entered into a settlement agreement that settled all claims between the parties, including a pending interference matter (No. 106,128) and the pending Legacy Clarus counterclaims against Lipocine, and provided for a payment by Lipocine to Legacy Clarus of a $4.0 million settlement fee payable as follows: $2.5 million upfront, $1.0 million within 12 months, and the remainder within two years. The Company is recognizing the payments in income as they are received. The Company received payment of $2.5 million of the $4.0 million in July 2021. On April 29, 2022, the Company entered into an amendment to the settlement agreement to reduce the remainder of the payments from $1.5 million to $1.3 million to be paid in a single installment on or before May 6, 2022, which has been received by the Company. Pursuant to the settlement agreement, a joint stipulation for dismissal was filed, and was so ordered by the Court on July 15, 2021, thereby terminating the district court action. Moreover, and as part of this settlement, Lipocine filed a request for entry of an adverse judgment in Interference No. 106,128 on July 16, 2021. Judgment against Lipocine in Interference No. 106,128 was entered by the USPTO’s Patent Trial and Appeal Board (“PTAB”) on July 26, 2021. The Company believes that its U.S. Patent Application No. 16/656,178 involved in the interference may proceed to issuance due to entry of the decision adverse to Lipocine by the PTAB, but the ‘178 application has not issued to date.	13. Commitments and Contingencies Lease Commitments The Company leases office space in Northbrook, Illinois and Murfreesboro, Tennessee under non-cancelable 90 Purchase Obligation In July of 2009, Legacy Clarus entered into a commercial manufacturing agreement, as amended, with Catalent Pharma Solutions, LLC (the “Catalent Agreement”). Pursuant to the terms of the Catalent Agreement, the Company must make minimum annual purchases of JATENZO equal to 7.0 million softgels, through the initial term, or March 2025. Any shortfall between the minimum annual purchase quantities and actual purchases will be multiplied by a unit price, as defined in the Catalent Agreement, and paid to Catalent within 30 days of any year-end two-year The Company entered into a product supply agreement with Pharmacia & Upjohn Company LLC, or Pfizer (the “Pfizer Agreement”), effective January 1, 2021. Pursuant to the terms of the Pfizer Agreement, the Company must make minimum annual purchases of T-undecanoate 1.8 Legal Proceedings From time to time, in the ordinary course of business, the Company is subject to litigation and regulatory examinations as well as information gathering requests, inquiries and investigations. On April 2, 2019, an action for patent infringement was filed against Legacy Clarus by Lipocine in the U.S. District Court for the District of Delaware. The lawsuit (Civil Action No. 19-cv-622, pre-judgment Legacy Clarus asserted defenses of noninfringement and invalidity under 35 U.S.C. §§ 103 and 112, and asserted counterclaims of inequitable conduct, patent misuse and exceptional case. Legacy Clarus’s motion for summary judgment of invalidity under Section 112 was argued on January 15, 2021, and was granted on May 25, 2021, the decision finding all asserted claims invalid for failure to satisfy the written description requirement. On June 15, 2021, Legacy Clarus requested the Court to schedule a bench trial on Legacy Clarus’s counterclaims of inequitable conduct, patent misuse, and exceptional case at the earliest practicable date, pursuant to the Court’s invitation to make such a request. In July 2021, Legacy Clarus and Lipocine entered into a settlement agreement that settled all claims between the parties, including a pending interference matter (No. 106,128) and the pending Legacy Clarus counterclaims against Lipocine, and provided for a payment by Lipocine to Legacy Clarus of a $4.0 million settlement fee payable as follows: $2.5 million upfront, $1.0 million within 12 months, and the remainder within two years. The Company is recognizing the payments in income as they are received. The Company received payment of $2.5 million of the $4.0 million in July 2021, which is recorded within the litigation settlement line in other income and expense on the statement of operations. Pursuant to the settlement agreement, a joint stipulation for dismissal was filed, and was so ordered by the Court on July 15, 2021, thereby terminating the district court action. Moreover, and as part of this settlement, Lipocine filed a request for entry of an adverse judgment in Interference No. 106,128 on July 16, 2021. Judgment against Lipocine in Interference No. 106,128 was entered by the USPTO’s Patent Trial and Appeal Board (PTAB) on July 26, 2021. The Company believes that its U.S. Patent Application No. 16/656,178 involved in the interference may proceed to issuance due to entry of the decision adverse to Lipocine by the PTAB, but the ‘178 application has not issued to date.

Net Income (Loss) Per Share

Net Income (Loss) Per Share	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Net Income (Loss) Per Share	13. Net Income (Loss) per Share As a result of the Business Combination, all common stock of Legacy Claus was cancelled and terminated and shares of Series D Preferred Stock were converted to common stock of the Company. For purposes of presenting earnings per share, the shares and income (loss) per share related to Legacy Clarus’s outstanding common stock prior to the Business Combination have been retroactively restated to zero, as all the Legacy Clarus common stock was cancelled. As a result, there is no loss per share, basic and diluted, for the three months ended March 31, 2021 The Company’s potentially dilutive securities, which include preferred stock and stock options, have been excluded from the computation of diluted net loss per share as the effect would be to reduce the net loss per share. Therefore, the weighted-average number of common shares outstanding used to calculate both basic and diluted net loss per share attributable to common stockholders is the same. The Company excluded the following shares from the computation of diluted net loss per share attributable to common stockholders as of March 31, 2022 and 2021 because including them would have had an anti-dilutive effect:​​​​​​​ March 31, 2022 2021 Redeemable convertible preferred stock — 34,873,364 Convertible notes — 18,550,825 Legacy Clarus warrants 9,246 183,438 IPO warrants 5,750,000 — Private Placement warrants 3,445,000 — PIPE warrants 3,024,194 — Stock options and unvested restricted stock awards 1,640,570 —	14. Net Income (Loss) Per Share As a result of the Business Combination, all common stock of Legacy Cla r Years Ended December 31, 2021 2020 Numerator: Net (loss) income $ (40,617 ) $ 4,345 Accretion of preferred stock (3) — (14,682 ) Gain on extinguishment of convertible notes (1) 412 — Net (loss) income attributable to common stockholders, basic (40,205 ) (10,337 ) Effect of convertible notes (2) — (59,626 ) Net loss attributable to common stockholders, diluted $ (40,205 ) $ (69,963 ) Denominator: Weighted-average common shares attributable to common stockholders, basic 7,027,860 — Effect of convertible notes ( 2 — 8,529,846 Weighted average number of common shares—diluted 7,027,860 8,529,846 Net loss per common share attributable to common stockholders, basic $ (5.72 ) $ — Effect of convertible notes — (8.20 ) Net loss per common share attributable to common stockholders, diluted $ (5.72 ) $ (8.20 ) (1) The gain on extinguishment of convertible notes relates to the difference between the carrying value of the convertible notes upon conversion to shares and the fair value of the shares exchanged which requires adjustment to the numerator when calculating basic EPS. (2) The effect of the convertible notes on the numerator for the year ended December 31, 2020 relates to the impact that the convertible notes had on net income during the period and are removed from net income when calculating net income (loss) attributable to common stockholders diluted using the if-converted method. The effect of the convertible notes on the shares in the denominator for the year ended December 31, 2020 was calculated based on the carrying value of the convertible notes balance at December 31, 2020, converted at the series D price of $4.50 per share and further retroactively adjusted for the effect of the Business Combination and are added back to the denominator when calculating diluted EPS using the if-converted method. These are excluded from the computation of diluted net loss per share attributable to common stockholders as of December 31, 2021 because including them would have had an anti-dilutive effect. The effect of accretion of preferred stock is $0 in 2021 because of the effect of the reversal of previous accretion forgone by the preferred shareholders upon completion of the Business Combination provided no benefit to the holders of the cancelled Legacy Clarus common stock. The Company excluded the following shares from the computation of diluted net loss per share attributable to common stockholders as of December 31, 2021 and 2020 because including them would have had an anti-dilutive effect: Years Ended December 31, 2021 2020 Redeemable convertible preferred stock — 36,756,498 Legacy Clarus warrants 9,246 183,438 IPO warrants 5,750,000 — Private Placement warrants 3,445,000 — PIPE warrants 3,748,338 — Stock options and unvested restricted stock awards 1,516,970 —

Related Party Transactions

Related Party Transactions	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Related Party Transactions [Line Items]
Related Party Transactions	14. Related Party Transactions In July of 2020, a member of Legacy Clarus’ board of directors, who is now a member of the Company’s board of directors, temporarily expanded his director duties as an executive director, at the request of Legacy Clarus’ board of directors. As executive director, this member received a total of $0.1 million in consulting fees during the three months ended March 31, 2021. Upon completion of the Business Combination on September 9, 2021, the Company’s senior secured note holders were given common stock in exchange for $10.0 million of principal on the senior secured notes and certain royalty rights, making certain senior secured note holders significant beneficial owners of the Company. As of March 31, 2022 the Company owed $43.1 million in principal and interest to the related party senior secured note holders and incurred $2.0 million in interest expense during the three months ended March 31, 2022.	15. Related Party Transactions In July of 2020, a member of Legacy Clarus’ board of directors, who is now a member of the Company’s board of directors, temporarily expanded his director duties as an executive director, at the request of the Company’s board of directors. As executive director, this member received a total of $0.3 million and $0.1 million and 2020, respectively Upon completion of the Business Combination on September 9, 2021, the Company’s senior secured note holders were given common stock in exchange for $10.0 million of principal on the senior secured notes and certain royalty rights, making certain senior secured note holders during the year ended December 31, 2021

Subsequent Events

Subsequent Events	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Subsequent Event [Line Items]
Subsequent Events	15. Subsequent Events On April 27, 2022 the Company issued and sold 27,270,720 Units (the “Offering”), consisting of (i) 26,680,720 shares of common stock, par value $0.0001, per share, and accompanying Class A warrants to purchase an aggregate of 26,680,720 shares of common stock, at a purchase price of $1.10 per common stock Unit and (ii) 590,000 pre-funded pre-funded pre-funded pre-funded On April 27, 2022, concurrent with the closing of the Offering, the Company issued warrants to acquire 1,300,000 shares of common stock to the accredited investor who purchased shares in the December 2021 private placement in exchange for a waiver of restrictions in its securities purchase agreement that prohibited the issuance of the Class A warrants with anti-dilution price protection terms. These warrants have a five-year term, an exercise price of $1.80 per share, and are subject to adjustment for dilutive issuances. The Company agreed to register for resale the shares underlying these warrants.	16. Subsequent Events On March 10, 202 2

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three-month period ended March 31, 2022 are not necessarily indicative of the results that may be expected for the year ended December 31, 2022. The condensed consolidated balance sheet at December 31, 2021, has been derived from the audited consolidated financial statements at that date but does not include all of the information and footnotes required by U.S. GAAP for complete financial statements. For further information, refer to the audited consolidated financial statements and footnotes thereto included in the 2021 Form 10-K. As a result of the Merger, the shares and corresponding capital amounts and loss per share related to Legacy Clarus’ outstanding common stock prior to the Merger have been retroactively restated to reflect the actual shares for which the common stock converted into as a result of the conversion terms in the Merger Agreement. For additional information on the Business Combination, please refer to Note 3, Business Combination	Basis of Presentation The accompanying consolidated financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The consolidated financial statements include the accounts and operations of the Company and its wholly owned subsidiaries. All intercompany accounts and transactions are eliminated upon consolidation. As a result of the Merger, the shares and corresponding capital amounts and loss per share related to Legacy Clarus’s outstanding convertible preferred stock and common stock prior to the Merger have been retroactively restated to reflect the actual shares for which the Series D preferred stock converted into because of the conversion terms in the Merger Agreement. For additional information on the Business Combination, please refer to Note 3, Business Combination
Reclassification		Reclassification Certain prior period amounts may have been reclassified to conform to the current year presentation. Such reclassifications did not affect reported net income.
Segment Information		Segment Information The Company’s chief operating decision maker manages its operations as a single operating segment for the purposes of assessing performance and making operating decisions. All of the Company’s long-lived assets are held in the United States.
Use of Estimates		Use of Estimates Preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period covered by the financial statements and accompanying notes. The most significant estimates relate to determination of sales discounts and allowances, fair value of the Company’s common stock and common stock warrants, stock-based compensation, notes, royalty obligation and the valuation of embedded derivatives. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, and records adjustments when facts and circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ from those estimates.
Fair Value of Financial Instruments		Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The three levels of inputs that may be used to measure fair value are defined below: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Inputs other than Level 1 inputs that are either directly or indirectly observable, such as quoted market prices, interest rates and yield curves. Level 3: Unobservable inputs for the asset or liability (i.e., supported by little or no market activity). Level 3 inputs include management’s own assumptions about the assumptions that market participants would use in pricing the asset or liability (including assumptions about risk). To the extent that the valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. Accordingly, the degree of judgment exercised by the Company in determining fair value is greatest for instruments categorized in Level 3. A financial instrument’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement.
Cash and Cash Equivalents		Cash and Cash Equivalents Cash and cash equivalents represent cash and highly liquid investments with an original contractual maturity at the date of purchase of three months or less. As of December 31, 2021 and 2020, cash and cash equivalents included government-backed money market funds.
Concentration of Credit Risk		Concentrations of Ris k Substantially all of the Company’s cash and money market funds are held with a single financial institution. Due to its size, the Company believes this financial institution represents minimal credit risk. Deposits in this institution may exceed the amount of insurance provided on such deposits by the Federal Deposit Insurance Corporation for U.S. institutions. The Company has not experienced any losses on its deposits of cash and cash equivalents. Management believes that the Company is not exposed to significant credit risk due to the financial position of the depository institutions in which those deposits are held. The Company’s accounts receivable balance and revenue recognized is compromised solely from transactions with the Company’s single third-party logistics provider, or 3PL. The Company monitors economic conditions to identify facts or circumstances that may indicate that any of its accounts receivable are at risk of collection. The Company depends on two third-party suppliers for its supply of T-undecanoate
Accounts Receivable, Net	Accounts Receivable, Net Accounts receivables are stated at net realizable value. On a periodic basis, management evaluates its accounts receivable and determines whether to provide an allowance or if any accounts should be written off based on a past history of write-offs, collections and current credit conditions. A receivable is considered past due if the Company has not received payments based on agreed-upon terms. The Company generally does not require any security or collateral to support its receivables. The Company performs ongoing evaluations of its customers. The Company has recorded an allowance against its receivables of $0.2 million and $0.5 million as of March 31, 2022, and December 31, 2021, respectively.	Accounts Receivable, Net Accounts receivables are stated at net realizable value. On a periodic basis, management evaluates its accounts receivable and determines whether to provide an allowance or if any accounts should be written off based on a past history of write-offs, collections and current credit conditions. A receivable is considered past due if the Company has not received payments based on agreed-upon terms. The Company generally does not require any security or collateral to support its receivables. The Company performs ongoing evaluations of its customers. The Company has recorded an allowance against its receivables of $0.5 million and $0.2 million as of December 31, 2021, and 2020, respectively.
Inventory		Inventory Inventory is stated at the lower of cost or net realizable value. Cost is determined using the first-in, first-out
Property and Equipment, net		Property and Equipment, net Property and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the respective assets, as follows: Asset Class Estimated Useful Life Computer and office equipment 3 years Furniture and fixtures 7 years Upon retirement or sale, the cost of assets disposed of and the related accumulated depreciation are removed from the accounts and any resulting gain or loss is included in loss from operations. Repair and maintenance costs are charged to expense as incurred.
Impairment of Long-Lived Assets		Impairment of Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of an asset group may not be recoverable. There were no charges as a result of impairment losses for the years ended December 31, 2021 or 2020.
Deferred Financing Costs		Deferred Financing Costs The Company capitalizes certain legal, professional accounting and other third-party fees that are directly associated with in-process in-process
Derivative warrant liabilities		Derivative warrant liabilities The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including issued stock purchase warrants, to determine if such instruments are liabilities, derivatives or contain features that qualify as embedded derivatives, pursuant to ASC 480 and ASC 815 Derivatives and Hedging re-assessed The Private Placement Warrants are recognized as derivative liabilities in accordance with ASC 815. Accordingly, the Company recognizes the warrant instruments as liabilities at fair value and adjusts the instruments to fair value at each reporting period. The fair value of the Private Placement warrants has been estimated using a modified Monte Carlo simulation model at inception and subsequently at each measurement date using the Black-Scholes model. The liabilities are subject to re-measurement The fair value of IPO warrants were initially measured at fair value using a Monte Carlo simulation model and have subsequently been measured based on the listed market price of such warrant.
Revenue Recognition	Revenue Recognition In accordance with Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers obligation. The Company has assessed the existence of a significant financing component in the agreements with its customers. The trade payment terms with its customers do not exceed one year and therefore, no amount of consideration has been allocated as a financing component. Taxes collected related to product sales are remitted to governmental authorities and are excluded from revenue. Net Product Sales The Company began selling JATENZO in February 2020, in the United States through a third party licensee which takes title and control of the goods. The third party licensee distributes the product to wholesale distributors (collectively the “Distributors”), with whom the Company has entered into formal agreements for delivery to retail pharmacies. The Company has also entered into arrangements with payors that provide government mandated and/or privately negotiated rebates, chargebacks and discounts for the purchase of the Company’s products. The Company recognizes revenue on sales of JATENZO when the customer obtains control of the product, which occurs at a point in time, typically upon delivery. Product revenues are recorded at the product’s wholesale acquisition costs, net of applicable reserves for variable consideration that are offered within contracts between the Company and its customers, wholesale distributors, payors, and other indirect customers relating to the sale of JATENZO. Components of variable consideration include government and commercial contract rebates, product returns, chargebacks, commercial co-payment assistance program transactions and distribution services fees. These deductions are based on the amounts earned or to be claimed on the related sales and are classified as a current liability or reduction of receivables, based on expected value method and a range of outcomes and are probability weighted in accordance with ASC 606. The amount of variable consideration that is included in the transaction price may be constrained and is included in the net sales price only to the extent that it is probable that a significant reversal in the amount of the cumulative revenue recognition under contracts will not occur in a future period. The Company’s analyses contemplate the application of the constraint in accordance with ASC 606. Actual amounts of consideration ultimately received may differ from its estimates. If actual results in the future vary from its estimates, the Company will adjust these estimates, which would affect net product revenue and earnings in the period such variances become known. The below table includes a rollforward of the deferred revenue contract liability balance for the three months ended March 31, 2022 and 2021. March 31, 2022 March 31, 2021 Beginning Balance $ 1,585 1,172 Amounts deferred 4,406 2,252 Revenue recognized (4,011 ) (2,330 ) Ending Balance $ 1,980 1,094	Revenue Recognition In a c Revenue from Contracts with Customers Net Product Sales The Company began selling JATENZO in February 2020, in the United States through a 3PL which takes title and control of the goods. The 3PL distributes the product to wholesale distributors (collectively the “Distributors”), with whom the Company has entered into formal agreements for delivery to retail pharmacies. The Company has also entered into arrangements with payors that provide government mandated and/or privately negotiated rebates, chargebacks and discounts for the purchase of the Company’s products. The Company recognizes revenue on sales of JATENZO when the customer obtains control of the product, which occurs at a point in time, typically upon delivery. Product revenues are recorded at the product’s wholesale acquisition costs, net of applicable reserves for variable consideration that are offered within contracts between the Company and its customers, wholesale distributors, payors, and other indirect customers relating to the sale of JATENZO. Components of variable consideration include government and commercial contract rebates, product returns, chargebacks, commercial co-payment The amount of variable consideration which is included in the transaction price may be constrained and is included in the net sales price only to the extent that it is probable that a significant reversal in the amount of the cumulative revenue recognition under contracts will not occur in a future period. The Company’s analyses contemplate the application of the constraint in accordance with ASC 606. Actual amounts of consideration ultimately received may differ from its estimates. If actual results in the future vary from its estimates, the Company will adjust these estimates, which would affect net product revenue and earnings in the period such variances become known. The below table includes a rollforward of the deferred revenue contract liability balance for the year ended December 31, 2021. Deferred Balance at December 31, 2020 $ 1,172 Amounts deferred 14,370 Revenue recognized (13,957 ) Balance at December 31, 2021 $ 1,585
Cost of Product Sales		Cost of Product Sales Cost of product sales include manufacturing and distribution costs, the cost of drug substance, royalties due to third parties on net product sales, freight, shipping, handling, storage costs, salaries of employees involved with production, and a reserve for short-dated, obsolete inventory. The Company began capitalizing inventory upon FDA approval of JANTENZO ®
Research and Development Expenses		Research and Development Expenses Research and development expenses include salaries and benefits, clinical trials costs, contract services and manufacturing development costs. Research and development expenses are charged to operations as they are incurred. The Company follows the provisions of the Research and Development Topic of the Codification which requires the Company to defer and capitalize nonrefundable advance payments made for goods or services to be used in research and development activities until the goods have been delivered or the related services have been performed. If the goods are no longer expected to be delivered or the services are no longer expected to be performed, the Company would be required to expense the related capitalized advance payments. The Company had no capitalized nonrefundable advance payments and no refundable advance payments as of December 31, 2021 or 2020. The Company is required to estimate its accrued expenses. This process involves reviewing open contracts and purchase orders, communicating with our personnel to identify services that have been performed on its behalf and estimating the level of service performed and the associated cost incurred for the service when we have not yet been invoiced or otherwise notified of the actual cost. The majority of the Company’s service providers invoice monthly in arrears for services performed or when contractual milestones are met. The Company make estimates of its accrued expenses as of each balance sheet date in its financial statements based on facts and circumstances known at that time. Examples of estimated accrued research and development expenses include fees paid to vendors in connection with preclinical development activities and vendors related to development, manufacturing and distribution of product candidate materials. The Company bases its expenses related to clinical studies on its estimates of the services received and efforts expended pursuant to contracts with multiple vendors that conduct and manage preclinical studies on its behalf. The financial terms of these agreements are subject to negotiation, vary from contract to contract and may result in uneven payment flows. There may be instances in which payments made to our vendors will exceed the level of services provided and result in a prepayment of the expense. In accruing service fees, Company estimates the time period over which services will be performed and the level of effort to be expended in each period and adjust accordingly.
Leases	Leases The Company leases office space and recognizes related rent expense on a straight-line basis over the term of the lease.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for all stock-based compensation awards granted as stock-based compensation expense at fair value. The Company’s stock-based payments include stock options and grants of common stock, restricted for vesting conditions. The measurement date for awards is the date of grant, and stock-based compensation costs are recognized as expense over the requisite service period, which is generally the vesting period, on a straight-line basis. Stock-based compensation expense is classified in the accompanying statements of operations based on the function to which the related services are provided. The Company recognizes stock-based compensation expense for the portion of awards that have vested. Forfeitures are recorded as they occur. The fair value of each stock option grant is estimated on the date of grant using the Black-Scholes option-pricing model.
Patents and Trademarks		Patents and Trademarks All patent-related costs incurred in connection with filing and prosecuting patent applications are expensed as incurred due to the uncertainty of the recovery of the expenditure. Amounts incurred are classified as general and administrative expenses in the statement of operations.
Basic and Diluted Net Income (Loss) per Share		Basic and Diluted Net Income ( ) Basic net income (loss) per share is computed by dividing net income (loss) by the weighted-average number of common shares outstanding during the period. Diluted net income (loss) per share is computed using the weighted-average number of common shares outstanding during the period and, if dilutive, the weighted-average number of potential shares of common stock. Net income (loss) per share attributable to common stockholders is calculated using the two-class as-converted When considering the impact of the convertible equity instruments, diluted net income (loss) per share is computed using the more dilutive of (a) the two-class if-converted Net Loss per Share
Comprehensive Loss		Comprehensive Loss The Company’s comprehensive loss was the same as its reported net loss fo r
Income Taxes		Income Taxes The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, the Company determines deferred tax assets and liabilities on the basis of the differences between the financial statement and tax bases of assets and liabilities by using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. The Company recognizes deferred tax assets to the extent that it believes that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning The Company records uncertain tax positions in accordance with ASC 740 on the basis of a two-step more-likely-than-not The Company recognizes interest and penalties related to unrecognized tax benefits on the income tax expense line in the accompanying statement of operations. As of December 31, 2021 and 2020, no accrued interest or penalties are included on the related tax liability line in the balance sheet.
Emerging Growth Company Status		Emerging Growth Company Status The Company is an “emerging growth company” (“EGC”), as defined in the Jumpstart Our Business Startups Act (“JOBS Act”) and may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not EGCs. The Company may take advantage of these exemptions until it is no longer an EGC under Section 107 of the JOBS Act, which provides that an EGC can take advantage of the extended transition period afforded by the JOBS Act for the implementation of new or revised accounting standards. The Company expects to elect to avail itself of the extended transition period and, therefore, while the Company is an EGC it will not be subject to new or revised accounting standards the same time that they become applicable to other public companies that are not EGCs, unless it chooses to early adopt a new or revised accounting standard.
Recently Issued Accounting Pronouncements Not Yet Adopted		Recently Issued Accounting Pronouncements Not Yet Adopted In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) 2016-02”) . 2016-02, right-of-use non-lease In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments 2016-13”), recognition of expected credit losses for financial assets held at amortized cost. ASU 2016-13 available-for-sale 2016-13 2016-13 In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740) 2019-12”) : Simplifying the Accounting for Income Taxes, In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848), Facilitation of the Effects of Reference Rate Reform on Financial Reporting 2020-4”), 2020-04 2020-04 In June 2020, the FASB issued ASU 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) Contracts in Entity’s Own Equity (Subtopic 815-40): 2020-06”). 2020-06 2020-06
Recent Accounting Standards	Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“FASB”), or other standard setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective will not have a material impact on the Company’s consolidated financial statements upon adoption. Under the Jumpstart Our Business Startups Act of 2012, as amended (the “JOBS Act”), the Company meets the definition of an emerging growth company and has elected the extended transition period for complying with certain new or revised accounting standards pursuant to Section 107(b) of the JOBS Act. In February 2016, the FASB issued Accounting Standards Update 2016-02, Leases 2016-02”). 2016-02, right-of-use Leases The Company adopted the new standard on January 1, 2022 using a modified retrospective basis, which requires the Company to reflect its leases on its balance sheet for the earliest comparative period presented. As a result, prior periods are presented in accordance with the previous guidance in ASC 840. At contract inception, the Company determines if an arrangement is or contains a lease. A lease conveys the right to control the use of an identified asset for a period of time in exchange for consideration. If an arrangement is determined to be or contain a lease, the lease is assessed for classification as either an operating or finance lease at the lease commencement date, defined as the date on which the leased asset is made available for use by the Company, based on the economic characteristics of the lease. The Company has elected to apply the package of practical expedients, which allows entities to not reassess (i) whether an arrangement is or contains a lease, (ii) the classification of its leases, and (iii) the accounting for initial direct costs. Further, the Company has elected, by class of underlying asset, the short-term lease exception for leases with terms of twelve months or less. In doing so, the Company will not recognize a lease liability or right of use asset on its consolidated balance sheets for such short-term leases. Finally, the Company elected, by class of underlying asset, the practical expedient to not separate lease and non-lease

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Accounting Policies [Line Items]
Property, Plant and Equipment		Property and equipment consisted of the following as of December 31, 2021 and 2020 (in thousands): December 31, December 31, Office equipment and computer hardware $ 124 $ 99 Furniture and fixtures 109 109 Total property and equipment 233 208 Less accumulated depreciation (168 ) (144 ) Property and equipment, net 65 64
Summary of the deferred revenue contract liability	The below table includes a rollforward of the deferred revenue contract liability balance for the three months ended March 31, 2022 and 2021. March 31, 2022 March 31, 2021 Beginning Balance $ 1,585 1,172 Amounts deferred 4,406 2,252 Revenue recognized (4,011 ) (2,330 ) Ending Balance $ 1,980 1,094	The below table includes a rollforward of the deferred revenue contract liability balance for the year ended December 31, 2021. Deferred Balance at December 31, 2020 $ 1,172 Amounts deferred 14,370 Revenue recognized (13,957 ) Balance at December 31, 2021 $ 1,585
Blue Water Acquisition Corp [Member]
Accounting Policies [Line Items]
Property, Plant and Equipment		Property and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the respective assets, as follows: Asset Class Estimated Useful Life Computer and office equipment 3 years Furniture and fixtures 7 years

Business Combination (Tables)

Business Combination (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Business Combination, Description [Abstract]
Summary of net proceeds from the Business Combination	Summary of Net Proceeds The following table summarizes the elements of the net proceeds from the Business Combination as of December 31, 2021 (in thousands): Cash – Blue Water Trust Account and cash (net of redemptions) $ 25,394 Less: Equity issuance costs and other costs paid (8,385 ) Net Proceeds from the Business Combination $ 17,009	The following table summarizes the elements of the net proceeds from the Business Combination as of December 31, 2021 (in thousands): Cash – Blue Water Trust Account and cash (net of redemptions) $ 25,394 Less: Equity issuance costs and other costs paid (8,385 ) Net Proceeds from the Business Combination $ 17,009
Summary of common stock issued in consummation of business combination	Summary of Shares Issued Previously authorized, issued and outstanding shares of common stock of Legacy Clarus were cancelled and extinguished upon completion of the Business Combination. The following table summarizes the number of shares of common stock outstanding immediately following the consummation of the Business Combination: Blue Water shares outstanding prior to the Business Combination 3,839,469 Conversion of Legacy Clarus Series D Preferred Stock 4,901,564 Conversion of Legacy Clarus convertible notes 8,529,846 Conversion of additional capital provided by Legacy Clarus convertible note and senior note holders 2,549,938 Conversion of Senior Secured Note principal and royalty rights 1,905,000 Total shares of the Company’s common stock outstanding immediately following the Business Combination 21,725,817	Summary of Shares Issued Previously authorized, issued and outstanding shares common stock of Legacy Clarus were cancelled and extinguished upon completion of the Business Combination. The following table summarizes the number of shares of Common Stock outstanding immediately following the consummation of the Business Combination: Blue Water shares outstanding prior to the Business Combination 3,839,469 Conversion of Legacy Clarus Series D Preferred Stock 4,901,564 Conversion of Legacy Clarus convertible notes 8,529,846 Conversion of additional capital provided by Legacy Clarus convertible note and senior note holders 2,549,938 Conversion of Senior Secured Note principal and royalty rights 1,905,000 Total shares of the Company’s common stock outstanding immediately following 21,725,817
Summary of impact of the transaction on the condensed consolidated statement of stockholder's equity	The following table summarizes the impact of the transaction on the consolidated statement of stockholder’s deficit as of September 9, 2021: Conversion of senior notes and royalty obligation carrying value $ 28,254 Conversion of Legacy Clarus convertible notes carrying value 103,267 Conversion of Series D redeemable convertible preferred stock carrying value 209,290 Assumption of warrant liabilities (14,075 Total reverse recapitalization impact on statement of equity $ 326,736

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Fair Value Measurements [Line Items]
Schedule of fair value hierarchy	The following tables present information about the Company’s financial assets and liabilities measured at fair value on a recurring basis: March 31, 2022 (in thousands) Total Level 1 Level 2 Level 3 Assets Cash equivalents: Money market funds $ 8,003 $ 8,003 $ — $ — Total assets $ 8,003 $ 8,003 $ — $ — Liabilities Private placement warrant liability $ 925 $ — $ — $ 925 Total Liabilities $ 925 $ — $ — $ 925 December 31, 2021 (in thousands) Total Level 1 Level 2 Level 3 Assets Cash equivalents: Money market funds $ 13,002 $ 13,002 $ — $ — Total assets $ 13,002 $ 13,002 $ — $ — Liabilities Private placement warrant liability $ 1,567 $ — $ — $ 1,567 Total Liabilities $ 1,567 $ — $ — $ 1,567	The following tables present information about the Company’s financial assets and liabilities measured at fair value on a recurring basis: December 31, 2021 (in thousands) Total Level 1 Level 2 Level 3 Assets Cash equivalents: Money market funds $ 13,002 $ 13,002 $ — $ — Total assets $ 13,002 $ 13,002 $ — $ — Liabilities Private placement warrant liability $ 1,567 $ — $ — $ 1,567 Total Liabilities $ 1,567 $ — $ — $ 1,567 December 31, 2020 (in thousands) Total Level 1 Level 2 Level 3 Assets Cash equivalents: Money market funds $ 7,205 $ 7,205 $ — $ — Total assets $ 7,205 $ 7,205 $ — $ —
Schedule of fair value of the derivative warrant liabilities	The following table sets forth a summary of the assumptions used to estimate the fair value of the warrant liabilities at March 31, 2022: Fair value of underlying instrument $ 1.49 Risk-free interest rate 2.43 % Expected term (in years) 4.44 Expected volatility 75.0 % Expected dividend yield — %	The following table sets forth a summary of the assumptions used to estimate the fair value of the Private Placement Warrant Liability at December 31, 2021: Fair value of underlying instrument $ 2.43 Risk-free interest rate 1.22 % Expected term (in years) 4.7 Expected volatility 65.0 % Expected dividend yield — %
Schedule of changes in the fair value of the Company's warrant liability	The following table sets forth a summary of changes in the fair value of the warrant liabilities for the three months ended March 31, 2022 (in thousands): Balance at December 31, 2021 $ 1,567 Change in fair value of warrant liability (642 ) Balance at March 31, 2022 $ 925	The following table sets forth a summary of changes in the fair value of the Company’s warrant liability for the year ended December 31, 2021 (in thousands): Beginning warrant liability balance $ — Private placement warrant liability assumed 14,075 Change in fair value of warrant liability (12,508 ) Balance at December 31, 2021 $ 1,567

Inventory (Tables)

Inventory (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Schedule of inventory	Inventory consisted of the following as of March 31, 2022 and December 31, 2021 (in thousands): March 31, December 31, Raw material $ 6,688 $ 6,850 Work-in-process 469 1,452 Finished goods 16,360 14,500 Total inventory 23,517 22,802 Inventory reserve (8,587 ) (8,588 ) Total inventory, net of reserve $ 14,930 $ 14,214	Inventory consisted of the following as of December 31, 2021 and 2020 (in thousands): December 31, December 31, Raw material $ 6,850 $ 4,225 Work-in-process 1,452 — Finished goods 14,500 9,475 Total inventory 22,802 13,700 Inventory reserve (8,588 ) (7,843 ) Total inventory, net of reserve $ 14,214 $ 5,857

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Property and equipment consisted of the following as of December 31, 2021 and 2020 (in thousands): December 31, December 31, Office equipment and computer hardware $ 124 $ 99 Furniture and fixtures 109 109 Total property and equipment 233 208 Less accumulated depreciation (168 ) (144 ) Property and equipment, net 65 64

Accrued Expenses (Tables)

Accrued Expenses (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Schedule of accrued expenses	Accrued expenses consisted of the following (in thousands): March 31, December 31, Selling and marketing costs $ 9,310 $ 6,031 Employee compensation and related benefits 1,377 2,005 Professional fees 746 225 Total $ 11,433 $ 8,261	Accrued expenses consisted of the following as of December 31, 2021 and 2020 (in thousands): December 31, December 31, Selling and marketing costs $ 6,031 $ 3,468 Employee compensation and related benefits 2,005 1,090 Professional fees 225 73 Total $ 8,261 $ 4,631

Debt (Tables)

Debt (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Schedule of carrying value of convertible notes		As of December 31, 2020, the carrying value of the Convertible Notes consisted of (in thousands): December 31, Principal amount $ 61,300 Accrued and unpaid interest 17,287 Unamortized debt discount (676 ) Total $ 77,911
Schedule of carrying value of senior notes	The carrying value of the Company’s senior secured notes consisted of the following as of March 31, 2022 and December 31, 2021 (in thousands): March 31, December 31, Principal amount $ 43,125 $ 43,125 Accrued (prepaid) interest (62 ) 4,354 Unamortized debt discount (4,578 ) (5,210 ) Total $ 38,485 $ 42,269	The carrying value of the Company’s senior secured notes consisted of the following as of December 31, 2021 and 2020 (in thousands): December 31, December 31, Principal amount $ 43,125 $ 50,000 Accrued and unpaid interest 4,354 1,278 Unamortized debt discount (5,210 ) (9,376 ) Total $ 42,269 $ 41,902
Schedule of future principal payments of the senior secured notes	Future principal payments of the senior secured notes are as follows (in thousands): Years ended December 31, Amount 2022 (remaining 9 months) $ 6,000 2023 15,125 2024 14,000 2025 8,000 Total $ 43,125	Future principal payments of the senior secured notes are as follows (in thousands): Years ended December 31, Amount 2022 $ 6,000 2023 15,125 2024 14,000 2025 8,000 Total $ 43,125

Stockholders' Equity (Deficit)

Stockholders' Equity (Deficit) (Tables)	12 Months Ended
	Dec. 31, 2021
Stockholders' Equity Note [Abstract]
Schedule of redeemable convertible preferred stock	As of December 31, 2020, Legacy Clarus redeemable convertible preferred stock consisted of the following (in thousands, except for share data): December 31, 2020 Preferred Preferred Carrying Liquidation Common Series A Preferred Stock 2,500,000 2,500,000 $ 9,170 $ 9,170 2,500,000 Series B Preferred Stock 5,066,637 5,066,637 15,118 15,118 5,066,637 Series C Preferred Stock 9,438,744 9,438,744 20,057 20,057 9,438,744 Series D Preferred Stock 36,335,255 19,751,117 153,850 153,850 19,751,117 Total 53,340,636 36,756,498 $ 198,195 $ 198,195 36,756,498

Stock Based Compensation (Table

Stock Based Compensation (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
Schedule of weighted-average assumptions	The key assumptions used to apply this pricing model were as follows: Three Months Ended 2022 Risk free interest rate 2.38 % Expected term (in years) 6.08 Expected dividend yield 0 % Expected volatility of underlying common stock 77.07 %	The key assumptions used to apply this pricing model were as follows: Year Ended 2021 Risk free interest rate 1.34 % Expected term (in years) 5.95 Expected dividend yield 0 % Expected volatility of underlying common stock 79.76 %
Schedule of stock option activity under the Plans	The following table summarizes stock option activity under the 2021 Plan: Number of Weighted Weighted Aggregate Outstanding as of December 31, 2021 1,083,550 $ 4.78 9.95 $ — Granted 125,000 1.31 Exercised — — Cancelled or forfeited (36,000 ) 4.78 Outstanding as of March 31, 2022 1,172,550 $ 4.62 9.74 $ 23 Options vested and exercisable as of March 31, 2022 — $ — — $ —	The following table summarizes the stock option activity under the 2021 Plan: Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual (in Years) Intrinsic Value (in thousands) Outstanding January 1, 2021 — $ — — $ — Granted 1,083,550 4.78 9.95 Exercised — Canceled — Outstanding December 31, 2021 1,083,550 $ 4.78 9.95 $ — Options vested or expected to vest as of December 31, 2021 — $ — — $ — Stock options unvested as of December 31, 2021 1,083,550 $ 4.78 9.95 $ —
Summary of Restricted Common Stock Activity	A summary of the activity for the three months ended March 31, 2022 is as follows: Number of Weighted Unvested restricted stock as of December 31, 2021 433,420 $ 4.78 Granted 49,000 1.31 Forfeited (14,400 ) 4.78 Unvested restricted stock as of March 31, 2022 468,020 $ 4.42	A summary of the activity for the year ended December 31, 2021 is as follows: Number of Shares Weighted Average Grant Date Fair Value Unvested restricted stock as of January 1, 2021 — $ — Granted 433,420 $ 4.78 Unvested restricted stock as of December 31, 2021 433,420 $ 4.78
Schedule of stock-based compensation expense	Stock-based compensation expense is as follows (in thousands): Three Months Ended 2022 2021 Selling and marketing $ 99 $ 5 Research and development 31 16 General and administrative 302 155 Total stock-based compensation expense $ 432 $ 176	Stock-based compensation expense, including expense associated with the Legacy Clarus incentive plans up until the date of the business combination ($559 in 2021 and $825 in 2020), is as follows (in thousands): Years Ended December 31, 2021 2020 Selling and marketing $ 43 $ 183 Research and development 60 189 General and administrative 565 453 Total stock-based compensation expense $ 668 $ 825

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Schedule of net deferred tax assets	The net deferred income tax asset balance related to the following: Years Ended December 31, 2021 2020 Deferred tax assets Stock compensation $ 10 $ 64 Accruals and other 6,507 4,151 Debt discount 597 483 Royalty liability — 2,272 Net operating loss carryforwards 62,606 51,981 Tax credits 6,731 6,774 Total deferred tax assets 76,451 65,662 Less: valuation allowance (76,451 ) (65,662 ) Deferred tax assets, net $ — $ —
Schedule of federal income tax rate to the Company's effective tax rate	A reconciliation of the Company’s statutory income tax rate to the Company’s effective income tax rate is as follows (in thousands): Year Ended December 31, 2021 2020 Income at U.S. statutory rate $ (8,530 ) 21.00 % $ 912 21.00 % State taxes, net of federal benefit (2,578 ) 6.35 % (1,583 ) -36.45 % Change in fair value (2,627 ) 6.47 % (14,047 ) -323.39 % Interest Expense 1,077 -2.65 % 1,410 32.46 % Stock compensation 70 -0.17 % 127 2.93 % Transaction costs (664 ) 1.64 % — 0.00 % Permanent differences and other 1 0.00 % 6 0.13 % Valuation allowance 13,251 -32.62 % 13,175 303.32 % — 0.00 % — 0.00 %
Schedule of company's valuation allowance	The Company’s valuation allowance for the year ended December , and is as follows: Years Ended December 31, 2021 2020 Valuation allowance at beginning of year $ 65,662 $ 52,487 Increases recorded due to income tax provisions 13,251 13,175 Decreases recorded to equity (2,462 ) — Valuation allowance at end of year $ 76,451 $ 65,662

Net Income (Loss) Per Share (Ta

Net Income (Loss) Per Share (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Schedule of basic and diluted earnings (loss) per share attributable to common stockholders		Basic and diluted earnings (loss) per share attributable to common stockholders are calculated as follows: Years Ended December 31, 2021 2020 Numerator: Net (loss) income $ (40,617 ) $ 4,345 Accretion of preferred stock (3) — (14,682 ) Gain on extinguishment of convertible notes (1) 412 — Net (loss) income attributable to common stockholders, basic (40,205 ) (10,337 ) Effect of convertible notes (2) — (59,626 ) Net loss attributable to common stockholders, diluted $ (40,205 ) $ (69,963 ) Denominator: Weighted-average common shares attributable to common stockholders, basic 7,027,860 — Effect of convertible notes ( 2 — 8,529,846 Weighted average number of common shares—diluted 7,027,860 8,529,846 Net loss per common share attributable to common stockholders, basic $ (5.72 ) $ — Effect of convertible notes — (8.20 ) Net loss per common share attributable to common stockholders, diluted $ (5.72 ) $ (8.20 ) (1) The gain on extinguishment of convertible notes relates to the difference between the carrying value of the convertible notes upon conversion to shares and the fair value of the shares exchanged which requires adjustment to the numerator when calculating basic EPS. (2) The effect of the convertible notes on the numerator for the year ended December 31, 2020 relates to the impact that the convertible notes had on net income during the period and are removed from net income when calculating net income (loss) attributable to common stockholders diluted using the if-converted method. The effect of the convertible notes on the shares in the denominator for the year ended December 31, 2020 was calculated based on the carrying value of the convertible notes balance at December 31, 2020, converted at the series D price of $4.50 per share and further retroactively adjusted for the effect of the Business Combination and are added back to the denominator when calculating diluted EPS using the if-converted method. These are excluded from the computation of diluted net loss per share attributable to common stockholders as of December 31, 2021 because including them would have had an anti-dilutive effect. The effect of accretion of preferred stock is $0 in 2021 because of the effect of the reversal of previous accretion forgone by the preferred shareholders upon completion of the Business Combination provided no benefit to the holders of the cancelled Legacy Clarus common stock.
Schedule of computation of diluted net loss per share attributable to common stockholders	The Company excluded the following shares from the computation of diluted net loss per share attributable to common stockholders as of March 31, 2022 and 2021 because including them would have had an anti-dilutive effect: March 31, 2022 2021 Redeemable convertible preferred stock — 34,873,364 Convertible notes — 18,550,825 Legacy Clarus warrants 9,246 183,438 IPO warrants 5,750,000 — Private Placement warrants 3,445,000 — PIPE warrants 3,024,194 — Stock options and unvested restricted stock awards 1,640,570 —	The Company excluded the following shares from the computation of diluted net loss per share attributable to common stockholders as of December 31, 2021 and 2020 because including them would have had an anti-dilutive effect: Years Ended December 31, 2021 2020 Redeemable convertible preferred stock — 36,756,498 Legacy Clarus warrants 9,246 183,438 IPO warrants 5,750,000 — Private Placement warrants 3,445,000 — PIPE warrants 3,748,338 — Stock options and unvested restricted stock awards 1,516,970 —

Organization and Description _2

Organization and Description of Business Operations (Detail) $ / shares in Units, $ in Thousands	Dec. 01, 2021USD ($)$ / sharesshares	Sep. 09, 2021USD ($)$ / sharesshares	Sep. 01, 2021shares	Dec. 17, 2020USD ($)$ / sharesshares	Mar. 31, 2022USD ($)Patentsshares	Dec. 31, 2021USD ($)Day$ / sharesshares	Dec. 31, 2020USD ($)shares
Remaining additional capital amount
Shares issued in Initial Public Offering | shares				5,750,000
Offering costs				$ 3,700
Deferred underwriting commissions				2,000
Net proceeds of initial public offering				$ 58,700
Shares, Issued | shares		2,549,939			24,750,011	24,025,817	0
Remaining Additional Capital		$ 25,000				$ 25,000
Conversions Of Stock Shares Converted | shares		13,431,410
Senior secured debt		$ 10,000
Aggregate shares of common stock (in Shares) | shares		1,500,000
Sponsor shares (in Shares) | shares		135,000	135,000
Accumulated deficit					$ 336,500	321,600
Cash and cash equivalents					9,137	26,415	$ 7,233
Working capital					$ 29,500	$ 14,400
Warrants issued | shares		2,549,939
Number of issued patents					5	5
Net Proceeds Amount		$ 17,000
Conversion of stock conversion price per share | $ / shares		$ 10.2
Common stock, shares reallocated to the senior secured noteholders for the satisfaction of debt related agreement | shares		405,000
Exercise Price Per Share | $ / shares		$ 11.5		$ 11.5		$ 5.25
Old Clarus Equity Holders [Member]
Remaining additional capital amount
Common stock, shares reallocated to the senior secured noteholders for the satisfaction of debt related agreement | shares			270,000
Common Stock [Member]
Remaining additional capital amount
Price per share (in Dollars per share) | $ / shares		10		$ 10.2		$ 10
Shares issued to sponsor | shares						2,300,000
Over-Allotment Option [Member]
Remaining additional capital amount
Gross proceeds of initial public offering				$ 57,500
Number of units issued in transaction (in Shares) | shares				750,000
Price per warrant (in Dollars per share) | $ / shares				$ 1
Gross proceeds of private placement				$ 57,500
Private Placement [Member]
Remaining additional capital amount
Price per warrant (in Dollars per share) | $ / shares	$ 4.96	$ 10		$ 10		$ 4.96
Warrants shares, issued (in Shares) | shares				3,445,000
Gross proceeds of private placement	$ 13,800			$ 3,400		$ 13,800
Shares issued to sponsor | shares	3,024,194					3,024,194
Exercise Price Per Share | $ / shares	$ 5.25					$ 5.25
Business Combination [Member]
Remaining additional capital amount
Cash and cash equivalents						$ 26,400

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($) $ in Millions	4 Months Ended	12 Months Ended
	May 15, 2021	Dec. 31, 2021	Dec. 31, 2020	Mar. 31, 2022
Impairment Losses	$ 0		$ 0
Research And Development Capitalized Non Refundable Advance Payment		$ 0
Research and development capitalized refundable advance payment			0
Income Tax Penalties AndI nterest Accrued		0	0
Allowance for accounts receivable		$ 0.5	$ 0.2	$ 0.2

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details)- Property and Equipment, net	12 Months Ended
	Dec. 31, 2021
Computer and office equipment
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	7 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Summary of the deferred revenue contract liability (Detail) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Deferred Revenue [Abstract]
Beginning Balance	$ 1,585	$ 1,172	$ 1,172
Amounts deferred	4,406	2,252	14,370
Revenue recognized	(4,011)	(2,330)	(13,957)
Ending Balance	$ 1,980	$ 1,094	$ 1,585

Business Combination - Summary

Business Combination - Summary Of Net Proceeds From The Business Combination (Details) - Business Combination [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)
Business Acquisition [Line Items]
Cash – Blue Water Trust Account and cash (net of redemptions)	$ 25,394
Less: Equity issuance costs and other costs paid	(8,385)
Net Proceeds from the Business Combination	$ 17,009

Business Combination - Summar_2

Business Combination - Summary Of Common Stock Issued In Consummation Of Business Combination (Details) - shares	Sep. 09, 2021	Dec. 31, 2021	Mar. 31, 2022
Blue Water shares outstanding prior to the Business Combination
Blue Water shares outstanding prior to the Business Combination		0
Total shares of the Company's common stock outstanding immediately following the Business Combination		24,025,817	24,750,011
Business Combination [Member]
Blue Water shares outstanding prior to the Business Combination
Blue Water shares outstanding prior to the Business Combination	3,839,469	3,839,469
Conversion of Legacy Clarus convertible notes	8,529,846	8,529,846
Conversion of additional capital provided by Old Clarus convertible note and senior note holders	2,549,938	2,549,938
Conversion of Senior Secured Note principal and royalty rights for common stock	1,905,000	1,905,000
Total shares of the Company's common stock outstanding immediately following the Business Combination	21,725,817	21,725,817
Business Combination [Member] | Series D Preferred Stock [Member]
Blue Water shares outstanding prior to the Business Combination
Conversion of Legacy Clarus Series D Preferred Stock	4,901,564	4,901,564

Business Combination - Summar_3

Business Combination - Summary of Impact of the transaction on the condensed consolidated statement of stockholder's equity (Details) - USD ($) $ in Thousands		Sep. 09, 2021	Mar. 31, 2022	Mar. 31, 2021		Dec. 31, 2021
Business Acquisition [Line Items]
Conversion of Series D redeemable convertible preferred stock carrying value			$ 0	$ 11,829	[1]	$ 209,290
Total reverse recapitalization impact on statement of equity						326,736
Additional Paid-in Capital [Member]
Business Acquisition [Line Items]
Conversion of Series D redeemable convertible preferred stock carrying value	[1]			$ 11,829
Total reverse recapitalization impact on statement of equity						$ 281,993
Additional Paid-in Capital [Member] | Business Combination [Member] | Reverse Recapitalization Event [Member]
Business Acquisition [Line Items]
Conversion of senior notes and royalty obligation carrying value		$ 28,254
Conversion of Old Clarus convertible notes carrying value		103,267
Conversion of Series D redeemable convertible preferred stock carrying value		209,290
Assumption of warrant liabilities		(14,075)
Total reverse recapitalization impact on statement of equity		$ 326,736
[1]	Relates to activity associated with the Redeemable Convertible Preferred Stock prior to the reverse recapitalization on September 9, 2021. As all common shares have been retroactively restated to give effect to the Business Combination, there are no shares of common stock associated with the conversion of Series D redeemable convertible preferred stock.

Business Combination (Details)

Business Combination (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 01, 2021	Sep. 09, 2021	Sep. 01, 2021	Dec. 31, 2021
Stock issued during period value new issues				$ 13,801
Common stock, shares reallocated to the senior secured note holders from Old Clarus's equity holders		405,000
Business Combination [Member]
Aggregate consideration issued or reserved for issuance at merger close		17,886,348
Conversion of Senior Secured Note principal and royalty rights for common stock		1,905,000		1,905,000
Business acquisation equity issuance costs and other costs		$ 8,400	$ 8,400
Stock issued during period, Shares, Conversion of convertible securities		8,529,846		8,529,846
Business Combination [Member] | Reverse Recapitalization Event [Member]
Aggregate consideration issued or reserved for issuance at merger close		17,886,348
Conversion of Senior Secured Note principal and royalty rights for common stock		1,905,000
Conversion of Senior Secured Note principal and royalty rights for common stock value		$ 18,600
Common Stock Shares allocated to Senior Secured Noteholders pursuant to the Share Allocation agreement		405,000
Common stock, shares reallocated to the senior secured note holders from Old Clarus's equity holders		270,000
Reverse Recapitalization [Member]
Conversion of Senior Secured Note principal and royalty rights for common stock		1,500,000
Private Placement [Member]
Stock issued during period shares new issues	3,024,194			3,024,194
Private Placement [Member] | Business Combination [Member] | Reverse Recapitalization Event [Member]
Stock issued during period shares new issues		2,549,939
Exercise price		$ 10
Stock issued during period value new issues		$ 25,000
Series D Preferred Stock [Member] | Business Combination [Member] | Reverse Recapitalization Event [Member]
Conversion stock, shares issued (in Shares)		4,901,564
Stock issued during period, Shares, Conversion of convertible securities		8,529,846
Series D Preferred Stock [Member] | Reverse Recapitalization [Member] | Business Combination [Member]
Conversion stock, shares issued (in Shares)		4,901,564
Share Allocation Agreement with Sponser [Member] | Business Combination [Member] | Reverse Recapitalization Event [Member]
Conversion of Senior Secured Note principal and royalty rights for common stock		135,000

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 17, 2021	Sep. 09, 2021	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2017	Dec. 17, 2020	Dec. 17, 2017
Fair Value Measurements Details [Line Items]
Warrant liability and derivative liability amount				$ 0
Financing discount percentage					20.00%
Transfers between levels					$ 0
Exercise Price of Warrants or Rights		$ 11.5		$ 5.25			$ 11.5
Class Of Warrant Or Rights Issued During Period Shares New Issues	9,195,000	9,195,000
Aggregate borrowing amount of convertible notes					81,300
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings					66,300
Warrants And Rights Subject To Mandatory Redemption Trigger Price Equals To Eleven Point Zero Five Dollars Per Share [Member]
Fair Value Measurements Details [Line Items]
Issuance price (in Dollars per share)		$ 11.5
PublicWarrantsMember
Fair Value Measurements Details [Line Items]
Class Of Warrant Or Rights Issued During Period Shares New Issues	5,750,000
Private Placement Warrants [Member]
Fair Value Measurements Details [Line Items]
Exercise Price of Warrants or Rights			$ 5.25
Class Of Warrant Or Rights Issued During Period Shares New Issues	3,445,000
Private Placement Warrants [Member] | Warrants And Rights Subject To Mandatory Redemption Trigger Price Equals To Eleven Point Zero Five Dollars Per Share [Member]
Fair Value Measurements Details [Line Items]
Issuance price (in Dollars per share)				$ 11.5
Fair Value, Inputs, Level 1, 2 and 3 [Member]
Fair Value Measurements Details [Line Items]
Transfers between levels			$ 0	$ 0	0
Transfers between levels				$ 0
Series D Preferred Stock [Member]
Fair Value Measurements Details [Line Items]
Issuance price (in Dollars per share)						$ 4.5
Class of Warrant or Right, Number of Securities Called by Warrants or Rights						183,438
Exercise Price of Warrants or Rights				$ 4.5
Series D Preferred Stock [Member] | Class Of Warrants Maturity At July Fourteen Two Thousand And Twenty One [Member]
Fair Value Measurements Details [Line Items]
Warrants and rights outstanding maturity date								Jul. 14, 2021
Warrants expiring						122,292
Series D Preferred Stock [Member] | Class Of Warrants Maturity At April Nine Two Thousand And Twenty Three [Member]
Fair Value Measurements Details [Line Items]
Warrants and rights outstanding maturity date								Apr. 9, 2023
Warrants expiring						61,146
Series D Preferred Stock [Member] | Exercise Of Warrants Event [Member]
Fair Value Measurements Details [Line Items]
Exercise Price of Warrants or Rights		$ 29.74		$ 29.74
Stock Issued During Period Shares Issued for Exercise of Warrants		9,246		9,246
Class Of Warrant Or Rights Issued During Period Shares New Issues				61,146
Warrant [Member]
Fair Value Measurements Details [Line Items]
Derivative liability			$ 900	$ 1,600	$ 1,600

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of fair value hierarchy - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Fair Value Measurements (Details) - Schedule of fair value hierarchy [Line Items]
Derivative warrant liabilities - private warrants	$ 925	$ 1,567
Money market funds	8,003	13,002	$ 7,205
Total assets	8,003	13,002	7,205
Total Liabilities	925	1,567
Quoted Prices in Active Markets (Level 1) [Member]
Fair Value Measurements (Details) - Schedule of fair value hierarchy [Line Items]
Money market funds	8,003	13,002	7,205
Total assets	8,003	13,002	7,205
Total Liabilities
Significant Other Observable Inputs (Level 2) [Member]
Fair Value Measurements (Details) - Schedule of fair value hierarchy [Line Items]
Money market funds
Total assets
Total Liabilities
Significant Other Unobservable Inputs (Level 3) [Member]
Fair Value Measurements (Details) - Schedule of fair value hierarchy [Line Items]
Derivative warrant liabilities - private warrants	925	1,567
Money market funds
Total assets
Total Liabilities	$ 925	$ 1,567

Fair Value Measurements (Deta_3

Fair Value Measurements (Details) - Schedule of changes in the fair value of the Company's warrant liability - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Change in fair value of warrants	$ (642)	$ 0	$ (12,508)	$ (551)
Private Placement Warrant Liabilites [Member]
Beginning Balance	1,567	$ 0	0
Private placement warrant liability assumed			14,075
Change in fair value of warrants	(642)		(12,508)
Ending Balance	$ 925		$ 1,567	$ 0

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of simulation model for the private placement warrants and public warrants (Details)	Mar. 31, 2022yrd	Dec. 31, 2021dyr
Fair value of underlying instrument
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement Output	1.49	2.43
Risk-free interest rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement Output	2.43	1.22
Expected term (in years)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement Output | yr	4.44	4.7
Expected volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement Output	75	65
Expected dividend yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement Output	0	0

Inventory (Details) - Schedule

Inventory (Details) - Schedule of inventory - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule Of Inventory [Abstract]
Raw material	$ 6,688	$ 6,850	$ 4,225
Work-in-process	469	1,452	0
Finished goods	16,360	14,500	9,475
Total inventory	23,517	22,802	13,700
Inventory reserve	(8,587)	(8,588)	(7,843)
Total inventory, net of reserve	$ 14,930	$ 14,214	$ 5,857

Property and Equipment, net (De

Property and Equipment, net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 25	$ 18

Property and Equipment, net (_2

Property and Equipment, net (Details) - Schedule of property and equipment - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Total property and equipment		$ 233	$ 208
Less accumulated depreciation		(168)	(144)
Property and equipment, net	$ 67	65	64
Office equipment and computer hardware [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment		124	99
Furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment		$ 109	$ 109

Accrued Expenses (Details) - Sc

Accrued Expenses (Details) - Schedule of accrued expenses - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule Of Accrued Expenses [Abstract]
Selling and marketing costs	$ 9,310	$ 6,031	$ 3,468
Employee compensation and related benefits	1,377	2,005	1,090
Professional Fees	746	225	73
Total	$ 11,433	$ 8,261	$ 4,631

Debt (Details)

Debt (Details) - USD ($)	Mar. 31, 2022	Sep. 09, 2021	Mar. 31, 2021	Mar. 12, 2020	Feb. 28, 2023	Dec. 31, 2021	Jun. 30, 2021	Mar. 31, 2020	Mar. 31, 2022	Mar. 31, 2021	May 15, 2021	Dec. 31, 2021	Dec. 31, 2020	Feb. 01, 2023	May 31, 2021	Apr. 01, 2020
Debt Details [Line Items]
Maturity date									Mar. 1, 2025			Mar. 1, 2025
Debt instrument, convertible conversion price		$ 10				$ 10						$ 10
Principal amount				$ 50,000,000									$ 50,000,000
Net proceeds				43,600,000
Transaction expenses				3,500,000
Prepaid interest				$ 2,900,000									2,900,000
Interest rate	8.00%					8.00%			8.00%			8.00%
Royalty payments									$ 24,200,000			$ 24,200,000
Royalty Obligation Fair Value								$ 7,900,000
Cash balance requirement	$ 9,137,000					$ 26,415,000			9,137,000			26,415,000	7,233,000
Interest expense debt												5,000	6,100
Amortization of debt issuance costs and discounts									(3,785,000)	$ 4,640,000		13,065,000	12,459,000
Cash interest payments									5,750,000	0		0	3,125,000
Debt Instrument, Annual Principal Payment	43,100,000					43,100,000			43,100,000			43,100,000
Principal Amount Senior Secured Notes [Member]
Debt Details [Line Items]
Extinguishment of debt amount		$ 18,600,000				18,600,000
Remaining Unamortized Debt Discount Senior Secured Notes [Member]
Debt Details [Line Items]
Shares exchanged for debt extinguished		1,500,000				1,500,000
Carrying Amount of Royalty Obligation [Member]
Debt Details [Line Items]
Extinguishment of debt amount		$ 11,500,000				11,500,000
Reverse Recapitalization [Member]
Debt Details [Line Items]
Cash balance requirement						8,000,000						8,000,000
Conversion of Senior Secured Note principal and royalty rights for common stock		1,500,000
Conversion Of Principal Senior Secured Notes and Certain Royalty Rights to Common Stock [Member] | Reverse Recapitalization [Member]
Debt Details [Line Items]
Conversion of Senior Secured Note principal and royalty rights for common stock value		$ 10,000,000
Conversion Of Principal Senior Secured Notes and Certain Royalty Rights to Common Stock [Member] | Reverse Recapitalization [Member] | Common Stock Allocation to Senior Secured Note Holders [Member]
Debt Details [Line Items]
Conversion of Senior Secured Note principal and royalty rights for common stock		405,000
Conversion Of Principal Senior Secured Notes and Certain Royalty Rights to Common Stock [Member] | Reverse Recapitalization [Member] | Common Stock Allocation to Senior Secured Noteholders From Sponsor [Member]
Debt Details [Line Items]
Conversion of Senior Secured Note principal and royalty rights for common stock		135,000
Conversion Of Principal Senior Secured Notes and Certain Royalty Rights to Common Stock [Member] | Reverse Recapitalization [Member] | Common Stock Allocation to Senior Secured Note Holders From Old Clarus Equity Holders [Member]
Debt Details [Line Items]
Conversion of Senior Secured Note principal and royalty rights for common stock		270,000
Debt Conversion [Member]
Debt Details [Line Items]
Debt instrument, convertible conversion price		$ 10.2
Additional Principal Senior Secured Notes Balance Of Indenture Note To Common Stock [Member] | Reverse Recapitalization [Member]
Debt Details [Line Items]
Debt conversion converted instrument shares issued		882,318
Conversion of Senior Secured Note principal and royalty rights for common stock value		$ 5,000,000
Additional Principal Senior Secured Notes Balance Of Second Indenture Note to Common Stock [Member] | Reverse Recapitalization [Member]
Debt Details [Line Items]
Conversion of Senior Secured Note principal and royalty rights for common stock value		$ 3,600,000
Conversion of Principal and Accrued Interest Of Convertible Notes [Member]
Debt Details [Line Items]
Debt Conversion portion of debt converted	3,400,000
Senior Notes [Member]
Debt Details [Line Items]
PIK and Indenture Note Principal	$ 3,600,000					$ 3,600,000			$ 3,600,000			$ 3,600,000
Interest rate	12.50%					12.50%			12.50%			12.50%
Cash balance requirement								$ 10,000,000					10,000,000
Senior Secured Notes Holders Royality Obligation [Member]
Debt Details [Line Items]
Interest expense debt										736,000,000		$ 2,200,000	2,100,000
Senior Secured Notes [Member]
Debt Details [Line Items]
Prepaid interest	$ 190,000								$ 190,000
Cash balance requirement	8,000,000								8,000,000
Interest expense debt									2,000,000	2,100,000		8,900,000	6,800,000
Gain loss on extinguishment of debt									300,000			300,000
Long term carrying amount	38,500,000					$ 42,300,000			38,500,000			42,300,000
Amortization of debt issuance costs and discounts									600,000	700,000		$ 2,700,000	2,200,000
Cash interest payments									5,700,000	0
Interest Expense, Borrowings									$ 5,700,000
Minimum [Member]
Debt Details [Line Items]
Royalty on net sale									0.56%			0.56%
Maximum [Member]
Debt Details [Line Items]
Royalty on net sale									1.67%			1.67%
Convertible Notes Payable [Member]
Debt Details [Line Items]
Debt conversion converted instrument shares issued		8,529,846										8,529,846
Convertible Debt	$ 0					0			$ 0			$ 0
PIK Note [Member]
Debt Details [Line Items]
Borrowings amount											$ 3,100,000
PIK and Indenture Note Principal			$ 8,100,000			$ 8,100,000				8,100,000		$ 8,100,000
Interest rate	14.50%					14.50%			14.50%			14.50%			14.50%
Accrued and unpaid interest					$ 3,100,000
Debt Instrument, Annual Principal Payment														$ 3,100,000
Indenture Note [Member]
Debt Details [Line Items]
Borrowings amount							$ 5,000,000
Interest rate						14.50%						14.50%
Convertible Notes [Member]
Debt Details [Line Items]
Interest expense debt										1,600,000
Debt Instrument, Annual Principal Payment													$ 61,300,000
Paycheck Protection Program Loan [Member]
Debt Details [Line Items]
Unsecured loan																$ 500,000
Convertible Debt [Member]
Debt Details [Line Items]
Borrowings amount									$ 82,300,000			$ 82,300,000
Second Indenture Note [Member]
Debt Details [Line Items]
Borrowings amount												$ 3,600,000
Interest rate						14.50%						14.50%
Series D Preferred Stock [Member]
Debt Details [Line Items]
Debt instrument, convertible conversion price													$ 4.5
Series D Preferred Stock [Member] | Convertible Notes Payable [Member] | Conversion of Principal and Accrued Interest Of Convertible Notes [Member]
Debt Details [Line Items]
Debt conversion converted instrument shares issued			747,451
Debt Conversion portion of debt converted			$ 3,400,000
Series D Preferred Stock [Member] | Convertible Notes Payable [Member] | Conversion of Principal Portion Of Convertible Notes [Member]
Debt Details [Line Items]
Debt Conversion portion of debt converted										2,600,000		$ 2,600,000
Series D Preferred Stock [Member] | Convertible Notes Payable [Member] | Conversion of Accrued Interest Portion Of Convertible Notes [Member]
Debt Details [Line Items]
Debt Conversion portion of debt converted										$ 800,000		$ 800,000

Debt (Details) - Schedule of ca

Debt (Details) - Schedule of carrying value convertible notes consisted - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Principal amount	$ 43,100	$ 43,100
Convertible Notes [Member]
Principal amount			$ 61,300
Accrued (prepaid) interest			17,287
Unamortized debt discount			(676)
Total			$ 77,911

Debt (Details) - Schedule of se

Debt (Details) - Schedule of senior secured notes - Senior Secured Notes [Member] - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Debt Details Schedule Of Senior Secured Notes [Line Items]
Principal amount	$ 43,125	$ 43,125	$ 50,000
Accrued (prepaid) interest	(62)	4,354	1,278
Unamortized debt discount	(4,578)	(5,210)	(9,376)
Total	$ 38,485	$ 42,269	$ 41,902

Debt (Details) - Schedule of fu

Debt (Details) - Schedule of future principal payments of the senior secured notes $ in Thousands	Dec. 31, 2021USD ($)
Schedule Of Future Principal Payments Of The Senior Secured Notes [Abstract]
2022 (remaining 3 months)	$ 6,000
2022	6,000
2023	15,125
2024	14,000
2025	8,000
Total	$ 43,125

Stockholders' Equity (Deficit_2

Stockholders' Equity (Deficit) (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 01, 2021	Sep. 09, 2021	Dec. 17, 2020	Mar. 31, 2022	Dec. 31, 2021	Apr. 27, 2022	Mar. 10, 2022	Dec. 31, 2020
Stockholders' Equity (Details) [Line Items]
Common stock, shares authorized				125,000,000	125,000,000			125,000,000
Common stock, par value (in Dollars per share)				$ 0.0001	$ 0.0001			$ 0.0001
Preferred stock, shares authorized				10,000,000	10,000,000			10,000,000
Preferred stock, par value (in Dollars per share)				$ 0.0001	$ 0.0001			$ 0.0001
Preferred stock, shares issued				0	0			0
Preferred stock, shares outstanding				0	0			0
Shares issued in exchange for cancellation of issued and outstanding series D convertible preferred stock		4,901,564			4,901,564
Common stock voting rights					one
Dividends, Common Stock					$ 0
Exercise Price Per Share		$ 11.5	$ 11.5		$ 5.25
Warrant Outstanding				3,024,194	2,300,000	590,000
Preferred Stock, Dividend Rate, Percentage					8.00%
Private Placement Warrants [Member]
Stockholders' Equity (Details) [Line Items]
Warrants, description				five-year warrant to purchase one share of common stock at an exercise price of $5.25 per share.	five-year warrant to purchase one share of common stock at an exercise price of $5.25 per share.
Exercise Price Per Share				$ 5.25
Warrant Outstanding				3,445,000	3,445,000
IPO Warrants [Member]
Stockholders' Equity (Details) [Line Items]
Warrant Outstanding				5,750,000	5,750,000
Pre Funded Warrants [Member]
Stockholders' Equity (Details) [Line Items]
Warrant Outstanding					724,194		724,194
Sale of Stock, Price Per Share					$ 4.96		$ 0.00001
IPO [Member] | Blue Water Sponsor LLC [Member]
Stockholders' Equity (Details) [Line Items]
Stock Issued During Period Shares, New Issues			5,750,000
Shares Issued, Price Per Share			$ 10
Private Placement [Member]
Stockholders' Equity (Details) [Line Items]
Stock Issued During Period Shares, New Issues	3,024,194				3,024,194
Exercise Price Per Share	$ 5.25				$ 5.25
Sale of Stock, Price Per Share	$ 4.96	10	$ 10		$ 4.96
Proceeds from Issuance of Private Placement	$ 13,800		$ 3,400		$ 13,800
Private Placement [Member] | Blue Water Sponsor LLC [Member] | Private Placement Warrants [Member]
Stockholders' Equity (Details) [Line Items]
Warrants Issued			3,445,000
Exercise Price Per Share			$ 1
Amended And Restated Certificate Of Incorporation [Member]
Stockholders' Equity (Details) [Line Items]
Common stock, shares authorized				125,000,000	125,000,000
Common stock, par value (in Dollars per share)				$ 0.0001	$ 0.0001
Common stock, shares issued				24,750,011	21,725,817
Common stock, shares outstanding				24,750,011	21,725,817
Preferred stock, shares authorized				10,000,000	10,000,000
Preferred stock, par value (in Dollars per share)				$ 0.0001	$ 0.0001
Preferred stock, shares issued					0
Preferred stock, shares outstanding					0
Series D Preferred Stock [Member]
Stockholders' Equity (Details) [Line Items]
Exercise Price Per Share					$ 4.5
Series D Preferred Stock [Member] | Exercise Of Warrants Event [Member]
Stockholders' Equity (Details) [Line Items]
Exercise Price Per Share		$ 29.74			$ 29.74
Stock Issued During Period Shares Issued for Exercise of Warrants		9,246			9,246

Stockholders' Equity (Deficit)-

Stockholders' Equity (Deficit)- Schedule of redeemable convertible preferred stock (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2021
Temporary Equity [Line Items]
Preferred Stock Authorized	53,340,636
Preferred Stock Issued and Outstanding	36,756,498
Carrying Value	$ 198,195	$ 0
Liquidation Value	$ 198,195
Common Stock Issuable Upon Conversion	36,756,498
Series A Preferred Stock [Member]
Temporary Equity [Line Items]
Preferred Stock Authorized	2,500,000
Preferred Stock Issued and Outstanding	2,500,000
Carrying Value	$ 9,170
Liquidation Value	$ 9,170
Common Stock Issuable Upon Conversion	2,500,000
Series B Preferred Stock [Member]
Temporary Equity [Line Items]
Preferred Stock Authorized	5,066,637
Preferred Stock Issued and Outstanding	5,066,637
Carrying Value	$ 15,118
Liquidation Value	$ 15,118
Common Stock Issuable Upon Conversion	5,066,637
Series C Preferred Stock [Member]
Temporary Equity [Line Items]
Preferred Stock Authorized	9,438,744
Preferred Stock Issued and Outstanding	9,438,744
Carrying Value	$ 20,057
Liquidation Value	$ 20,057
Common Stock Issuable Upon Conversion	9,438,744
Series D Preferred Stock [Member]
Temporary Equity [Line Items]
Preferred Stock Authorized	36,335,255
Preferred Stock Issued and Outstanding	19,751,117
Carrying Value	$ 153,850
Liquidation Value	$ 153,850
Common Stock Issuable Upon Conversion	19,751,117

Stock Based Compensation (Detai

Stock Based Compensation (Details) - USD ($) $ / shares in Units, $ in Thousands	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2022	Aug. 27, 2021	Aug. 12, 2021
Stock Based Compensation (Details) [Line Items]
Common stock available for award		1,958,030			1,958,030
Vesting period			3 years 2 months 23 days		3 years 8 months 12 days
Number of options Granted			125,000		1,083,550
Number of units granted			49,000		433,420
Previously Unrecognized stock based compensation expense recognized			$ 432	$ 176	$ 668	$ 825
Stock-based compensation			$ 432	$ 176	$ 668	$ 825
Common stock, shares authorized	125,000,000	125,000,000	125,000,000		125,000,000	125,000,000
Stock option [Member]
Stock Based Compensation (Details) [Line Items]
Stock options contractual terms					10 years
Stock options vested (in Dollars)					$ 0
Unrecognized stock based compensation expense (in Dollars)	$ 4,900	$ 5,500	$ 4,900		$ 5,500
Vesting period			3 years		3 years
Weighted average grant-date fair value of stock options granted (in Dollars per share)			$ 0.89		$ 3.26
Number of options Granted	1,172,550	1,083,550
Restricted Stock Units (RSUs) [Member]
Stock Based Compensation (Details) [Line Items]
Number of units granted	468,020	433,420
Aggregate fair value of awards vested during period			$ 0
Restricted common stock [Member]
Stock Based Compensation (Details) [Line Items]
Stock options contractual terms			10 years
Vesting period			3 years		3 years
Purchase price	$ 0.0001	$ 0.0001	$ 0.0001		$ 0.0001
Aggregate fair value of awards vested during period						$ 0
2021 Stock Option and Incentive Plan [Member]
Stock Based Compensation (Details) [Line Items]
Common stock reserved for issuance							961,033	3,475,000
Common stock available for award	2,795,463		2,795,463
Threshold Annual Increase In Shares Reserved and Available For Issuance Percentage Of The Outstanding Number Of Shares Of Common Stock Of New Clarus								4.00%
Common stock, shares authorized	4,436,033		4,436,033
Employee Stock Purchase Plan [Member]
Stock Based Compensation (Details) [Line Items]
Common stock reserved for issuance							240,258		347,500
Common stock available for award	587,758		587,758
Number of shares issued under plan			0		0
Threshold annual increase in shares reserved and available for issuance by minimum number of shares of common sock of new clarus									347,500
Threshold Annual Increase In Shares Reserved and Available For Issuance Percentage Of The Outstanding Number Of Shares Of Common Stock Of New Clarus									1.00%
Legacy Clarus Stock Option and Incentive Plan [Member]
Stock Based Compensation (Details) [Line Items]
Previously Unrecognized stock based compensation expense recognized			$ 200		$ 200
Stock-based compensation					$ 559	$ 825

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - Schedule of weighted-average assumptions	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Schedule of weighted-average assumptions [Abstract]
Risk free interest rate	2.38%	1.34%
Expected term (in years)	6 years 29 days	5 years 11 months 12 days
Expected dividend yield	0.00%	0.00%
Expected volatility of underlying common stock	77.07%	79.76%

Stock Based Compensation (Det_2

Stock Based Compensation (Details) - Schedule of stock-based compensation expense - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	$ 432	$ 176	$ 668	$ 825
Selling and marketing [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	99	5	43	183
Research and development [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	31	16	60	189
General and administrative [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	$ 302	$ 155	$ 565	$ 453

Stock Based Compensation - Summ

Stock Based Compensation - Summary of Restricted Common Stock Activity (Detail) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares Unvested restricted stock Opening	433,420	0
Number of Shares Granted	49,000	433,420
Number of Shares Forfeited	(14,400)
Number of Shares Unvested restricted stock Closing	468,020	433,420
Weighted Average Grant Date Fair Value Unvested restricted stock Opening	$ 4.78	$ 0
Weighted Average Grant Date Fair Value Granted	$ 1.31	4.78
Weighted Average Grant Date Fair Value Forfeited	4.78
Weighted Average Grant Date Fair Value Unvested restricted stock Closing	$ 4.42	$ 4.78

Stock Based Compensation (Det_3

Stock Based Compensation (Details) - Schedule of stock option activity under the Plans - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Schedule Of Stock Option Activity Under The Plans [Abstract]
Stock Options Outstanding	1,083,550	0
Stock Options Granted	125,000	1,083,550
Stock Options Exercised	0	0
Stock Options Cancelled	(36,000)	0
Stock Options Outstanding	1,172,550	1,083,550
Stock Options Options vested or expected to vest	0	0
Stock Options Stock options unvested		1,083,550
Weighted Average Exercise Price Outstanding	$ 4.78	$ 0
Weighted Average Exercise Price Granted	1.31	4.78
Weighted Average Exercise Price Cancelled	4.78
Weighted Average Exercise Price Outstanding	4.62	4.78
Weighted Average Exercise Price Options vested or expected to vest	$ 0	$ 0
Weighted Average Exercise Price Stock options unvested		4.78%
Weighted Average Remaining Contractual Life (in Years) Outstanding	9 days 22 hours
Weighted Average Remaining Contractual Life (in Years) Granted		9 years 11 months 12 days
Weighted Average Remaining Contractual Life (in Years) Outstanding	9 years 8 months 26 days	9 years 11 months 12 days
Weighted Average Remaining Contractual Life (in Years) Stock options unvested		9 years 11 months 12 days
Intrinsic Value Outstanding	$ 0
Aggregate intrinsic value Outstanding	23	$ 0
Intrinsic Value Options vested or expected to vest	$ 0

Income Taxes (Details)

Income Taxes (Details) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)
Income Taxes Details LineItems [Line Items]
Federal net operating loss	$ 231.7
State net operating loss	$ 202.7
Deduction percentage	80.00%
Federal NOL generated before the 2018 tax year	$ 134.9
State NOL generated before the 2018 tax year	120
U.S. federal [Member]
Income Taxes Details LineItems [Line Items]
Federal net operating loss	96.8
Federal Tax credits available	6.7
U.S State [Member]
Income Taxes Details LineItems [Line Items]
State net operating loss	82.7
State Tax credits available	$ 0.1

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of net deferred tax assets - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets:
Stock compensation	$ 10	$ 64
Accruals and other	6,507	4,151
Debt discount	597	483
Royalty liability	0	2,272
Net operating loss carryforwards	62,606	51,981
Tax credits	6,731	6,774
Total deferred tax assets	76,451	65,662
Valuation Allowance	(76,451)	(65,662)
Deferred tax assets, net	$ 0	$ 0

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of effective income tax rate - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Schedule of effective income tax rate [Abstract]
Income at U.S. statutory rate	$ (8,530)	$ 912
Income at U.S. statutory rate, percentage	21.00%	21.00%
State taxes, net of federal benefit	$ (2,578)	$ (1,583)
State taxes, net of federal benefit, percentage	6.35%	(36.45%)
Change in fair value	$ (2,627)	$ (14,047)
Change in fair value, percentage	6.47%	(323.39%)
Interest expense	$ 1,077	$ 1,410
Interest expense, percentage	(2.65%)	32.46%
Stock compensation	$ 70	$ 127
Stock compensation, percentage	(0.17%)	2.93%
Transaction costs	$ (664)	$ 0
Transaction costs , percentage	1.64%	0.00%
Permanent differences and other	$ 1	$ 6
Permanent differences and other, percentage	0.00%	0.13%
Valuation allowance	$ 13,251	$ 13,175
Valuation allowance, percentage	(32.62%)	303.32%
Income tax rate	$ 0	$ 0
Income tax rate, percentage	0.00%	0.00%

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of company's valuation allowance - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Schedule Of CompanyS Valuation Allowance [Abstract]
Valuation allowance at beginning of year	$ 65,662	$ 52,487
Increases recorded to income tax provision	13,251	13,175
Decreases recorded to equity	(2,462)	0
Valuation allowance at the end of year	$ 76,451	$ 65,662

License Agreements (Details)

License Agreements (Details) - USD ($) $ in Millions	1 Months Ended		3 Months Ended	12 Months Ended
	Sep. 30, 2021	May 31, 2021	Mar. 31, 2022	Dec. 31, 2021
License Agreements (Details) [Line Items]
Royalty payments			$ 24.2	$ 24.2
HavaH [Member]
License Agreements (Details) [Line Items]
Potential development and regulatory milestone payments		$ 10.8		10.8
Royalty payments		30		30
Cash payments		$ 0.5		0.5
McGill [Member]
License Agreements (Details) [Line Items]
Potential development and regulatory milestone payments	$ 10.5			10.5
Royalty payments	15			15
Cash payments	$ 0.4			$ 0.4

Commitments & Contingencies (De

Commitments & Contingencies (Details) - USD ($) $ in Thousands, shares in Millions	1 Months Ended		3 Months Ended		12 Months Ended
	Jul. 31, 2021	Jul. 31, 2009	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Apr. 29, 2022
Commitments And Contingencies [Line Items]
Lease, Cost			$ 100		$ 90
Settlement agreement description	In July 2021, Legacy Clarus and Lipocine entered into a settlement agreement that settled all claims between the parties, including a pending interference matter (No. 106,128) and the pending Legacy Clarus counterclaims against Lipocine, and provided for a payment by Lipocine to Legacy Clarus of a $4.0 million settlement fee payable as follows: $2.5 million upfront, $1.0 million within 12 months, and the remainder within two years. The Company is recognizing the payments in income as they are received. The Company received payment of $2.5 million of the $4.0 million in July 2021, which is recorded within the litigation settlement line in other income and expense on the statement of operations.		In July 2021, Legacy Clarus and Lipocine entered into a settlement agreement that settled all claims between the parties, including a pending interference matter (No. 106,128) and the pending Legacy Clarus counterclaims against Lipocine, and provided for a payment by Lipocine to Legacy Clarus of a $4.0 million settlement fee payable as follows: $2.5 million upfront, $1.0 million within 12 months, and the remainder within two years. The Company is recognizing the payments in income as they are received. The Company received payment of $2.5 million of the $4.0 million in July 2021.
Maximum [Member]
Commitments And Contingencies [Line Items]
Payments received from legal proceedings							$ 1,300
Minimum [Member]
Commitments And Contingencies [Line Items]
Payments received from legal proceedings							$ 1,500
Catalent Pharma Solutions L L C [Member]
Commitments And Contingencies [Line Items]
Annual Purchases		7
Lease Agreements [Member]
Commitments And Contingencies [Line Items]
Rent Expense			$ 100	$ 40	200	$ 200
Catalent Agreement [Member]
Commitments And Contingencies [Line Items]
Purchase Amount			$ 1,200	$ 3,300	$ 6,200	$ 3,200
Pfizer Agreement [Member]
Commitments And Contingencies [Line Items]
Annual Purchases			1.8		1.8
Purchase Amount			$ 0		$ 1,800

Net Income (Loss) Per Share (De

Net Income (Loss) Per Share (Details) - Schedule of basic and diluted earnings (loss) per share attributable to common stockholders - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended			12 Months Ended
		Mar. 31, 2022	Mar. 31, 2021		Dec. 31, 2021		Dec. 31, 2020
Numerator:
Net (loss) income		$ (14,870)	$ (15,429)		$ (40,617)		$ 4,345
Accretion of preferred stock			$ (3,939)	[1]	0	[2]	(14,682)	[2]
Gain on extinguishment of convertible notes	[2]				412		0
Net (loss) income attributable to common stockholders, basic					(40,205)		(10,337)
Effect of convertible notes	[3]				0		(59,626)
Net loss attributable to common stockholders, diluted					$ (40,205)		$ (69,963)
Weighted-average common shares attributable to common stockholders, basic					7,027,860		0
Effect of convertible notes	[3]				0		8,529,846
Weighted average number of common shares—diluted					7,027,860		8,529,846
Net loss per common share attributable to common stockholders, basic					$ (5.72)		$ 0
Effect of convertible notes					0		(8.2)
Net loss per common share attributable to common stockholders, diluted					$ (5.72)		$ (8.2)
[1]	Relates to activity associated with the Redeemable Convertible Preferred Stock prior to the reverse recapitalization on September 9, 2021. As all common shares have been retroactively restated to give effect to the Business Combination, there are no shares of common stock associated with the conversion of Series D redeemable convertible preferred stock.
[2]	The gain on extinguishment of convertible notes relates to the difference between the carrying value of the convertible notes upon conversion to shares and the fair value of the shares exchanged which requires adjustment to the numerator when calculating basic EPS.
[3]	The effect of the convertible notes on the numerator for the year ended December 31, 2020 relates to the impact that the convertible notes had on net income during the period and are removed from net income when calculating net income (loss) attributable to common stockholders diluted using the if-converted method. The effect of the convertible notes on the shares in the denominator for the year ended December 31, 2020 was calculated based on the carrying value of the convertible notes balance at December 31, 2020, converted at the series D price of $4.50 per share and further retroactively adjusted for the effect of the Business Combination and are added back to the denominator when calculating diluted EPS using the if-converted method. These are excluded from the computation of diluted net loss per share attributable to common stockholders as of December 31, 2021 because including them would have had an anti-dilutive effect. The effect of accretion of preferred stock is $0 in 2021 because of the effect of the reversal of previous accretion forgone by the preferred shareholders upon completion of the Business Combination provided no benefit to the holders of the cancelled Legacy Clarus common stock.

Net Income (Loss) Per Share (_2

Net Income (Loss) Per Share (Details) - Schedule of basic and diluted earnings (loss) per share attributable to common stockholders (Parenthetical) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Sep. 09, 2021	Dec. 31, 2020
Debt Instrument, Convertible, Conversion Price	$ 10	$ 10
Series D Preferred Stock [Member]
Debt Instrument, Convertible, Conversion Price			$ 4.5
Preferred Stock, Accretion Value	$ 0

Net Income (Loss) Per Share (_3

Net Income (Loss) Per Share (Details) - Schedule of computation of diluted net loss per share attributable to common stockholders - shares	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Redeemable Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	0	34,873,364	0	36,756,498
Convertible notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	0	18,550,825
Legacy Clarus Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	9,246	183,438	9,246	183,438
IPO Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	5,750,000	0	5,750,000	0
Private Placement Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	3,445,000	0	3,445,000	0
PIPE Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	3,024,194	0	3,748,338	0
Stock Option and Unvested Restricted Award [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	1,640,570	0	1,516,970	0

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Millions	Dec. 31, 2021	Sep. 09, 2021	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Related Party Transactions (Details) [Line Items]
Consulting Fees				$ 0.1	$ 0.3	$ 0.1
Related Party Transaction, Amounts of Transaction	$ 28.1	$ 10	$ 43.1
Interest Expense, Related Party			$ 2		$ 2.8

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Apr. 27, 2022	Mar. 31, 2022	Mar. 10, 2022	Dec. 31, 2021	Sep. 09, 2021	Dec. 31, 2020	Dec. 17, 2020
Subsequent Event [Line Items]
Warrant Outstanding	590,000	3,024,194		2,300,000
Exercise Price Per Share				$ 5.25	$ 11.5		$ 11.5
Common stock, issued		24,750,011		24,025,817	2,549,939	0
Common Stock, Par or Stated Value Per Share		$ 0.0001		$ 0.0001		$ 0.0001
Pre Funded Warrants [Member]
Subsequent Event [Line Items]
Warrant Outstanding			724,194	724,194
Private Placement Warrants [Member]
Subsequent Event [Line Items]
Warrant Outstanding		3,445,000		3,445,000
Exercise Price Per Share		$ 5.25
Subsequent Event [Member]
Subsequent Event [Line Items]
Exercise Price Per Share	$ 1.8
Common stock, issued	26,680,720
Common Stock, Par or Stated Value Per Share	$ 0.0001
Purchase Of Common Stock	1,300,000
Proceeds from Issuance of Warrants	$ 27,900,000
Transaction Expense	$ 2,100
Subsequent Event [Member] | IPO [Member]
Subsequent Event [Line Items]
Common stock, issued	27,270,720
Subsequent Event [Member] | Pre Funded Warrants [Member]
Subsequent Event [Line Items]
Warrant Outstanding	590,000		724,194
Exercise Price Per Share	$ 0.001
Common Stock, Par or Stated Value Per Share	$ 0.001
Purchase Of Common Stock	590,000
Proceeds from Issuance of Warrants	$ 30,000,000
Subsequent Event [Member] | Private Placement Warrants [Member]
Subsequent Event [Line Items]
Exercise Price Per Share			$ 0.00001
Subsequent Event [Member] | Class A Warrants [Member]
Subsequent Event [Line Items]
Common Stock, Par or Stated Value Per Share	$ 1.1
Purchase Of Common Stock	26,680,720