Xos (XOS) S-1 27 Jul 23 IPO registration Financial data

Document And Entity Information

Document And Entity Information	3 Months Ended
	Mar. 31, 2023
Document Information Line Items
Entity Registrant Name	Xos, Inc.
Document Type	S-1
Amendment Flag	false
Entity Central Index Key	0001819493
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 Unaudited - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Assets
Cash and cash equivalents	$ 36,489	$ 35,631	$ 16,142
Restricted cash		3,044	3,034
Accounts receivable, net	6,970	8,238	3,353
Marketable debt securities, available-for-sale	27,528	50,648	94,696
Inventories	57,007	57,540	30,883
Prepaid expenses and other current assets	8,476	8,100	17,850
Total current assets	136,470	163,201	165,958
Property and equipment, net	17,752	18,581	7,426
Operating lease right-of-use assets, net	6,172	6,555
Marketable debt securities, available-for-sale – long-term			54,816
Other non-current assets	1,821	1,599	506
Total assets	162,215	189,936	228,706
Liabilities and Stockholders’ Equity
Accounts payable	3,533	2,896	10,122
Convertible debt, current	19,635	26,849
Derivative liabilities	497	405
Other current liabilities	17,168	15,616	5,861
Total current liabilities	40,833	45,766	15,983
Convertible debt, non-current	19,882	19,870
Earn-out shares liability	616	564	29,240
Common stock warrant liability	666	661	7,496
Other non-current liabilities	10,467	11,000	1,594
Total liabilities	72,464	77,861	54,313
Commitment and Contingencies (Note 13)
Stockholders’ Equity
Common Stock $0.0001 par value, authorized 1,000,000 shares, 169,829 and 168,817 shares issued and outstanding at March 31, 2023 and December 31, 2022, respectively	17	17	16
Preferred Stock $0.0001 par value, authorized 10,000 shares, 0 shares issued and outstanding at March 31, 2023 and December 31, 2022, respectively
Additional paid-in capital	191,820	190,215	178,851
Accumulated deficit	(101,749)	(77,418)	(4,093)
Accumulated other comprehensive loss	(337)	(739)	(381)
Total stockholders’ equity	89,751	112,075	174,393
Total liabilities and stockholders’ equity	$ 162,215	$ 189,936	$ 228,706

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets Unaudited (Parentheticals) - $ / shares	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,000,000	1,000,000	1,000,000
Common stock, shares issued	169,829	168,817	163,137
Common stock, shares outstanding	169,829	168,817	163,137
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000	10,000	10,000
Preferred stock, shares issued	0	0	0
Preferred stock, shares outstanding	0	0	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss Unaudited - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Revenues	$ 4,697	$ 7,031	$ 36,376	$ 5,048
Cost of goods sold	5,574	13,030	66,405	7,410
Gross loss	(877)	(5,999)	(30,029)	(2,362)
Operating expenses
General and administrative	11,599	11,322	41,093	27,197
Research and development	5,749	6,949	30,679	20,077
Sales and marketing	1,804	2,028	9,547	3,519
Total operating expenses	19,152	20,299	81,319	50,793
Loss from operations	(20,029)	(26,298)	(111,348)	(53,155)
Other (expense) income, net	(4,151)	81	(4,835)	38
Change in fair value of derivative instruments	(97)	(435)	14,184	18,498
Change in fair value of earn-out shares liability	(52)	2,624	28,682	72,505
Write off of subscription receivable				(379)
Realized loss on debt extinguishment				(14,104)
Loss before provision for income taxes	(24,329)	(24,028)	(73,317)	23,403
Provision for income taxes	2	2	8	2
Net (loss) income	(24,331)	(24,030)	(73,325)	23,401
Other comprehensive (loss) income
Net unrealized gain (loss), net of tax	402	(826)	(358)	(381)
Total comprehensive (loss) income	$ (23,929)	$ (24,856)	$ (73,683)	$ 23,020
Net (loss) income per share
Net (loss) income per share, Basic (in Dollars per share)	$ (0.14)	$ (0.15)	$ (0.44)	$ 0.22
Net (loss) income per share, Diluted (in Dollars per share)	$ (0.14)	$ (0.15)	$ (0.44)	$ 0.22
Weighted average shares outstanding
Weighted average shares outstanding, Basic (in Shares)	168,829	163,165	165,253	105,568
Weighted average shares outstanding, Diluted (in Shares)	168,829	163,165	174,382	107,786

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations and Comprehensive Loss Unaudited (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Net unrealized gain (loss), net of tax	$ 0	$ 0	$ 0	$ 0

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Stockholders’ Equity Unaudited - USD ($) $ in Thousands	Legacy Xos Preferred Stock Shares	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss	Total
Balance at Dec. 31, 2020	$ 7,862	$ 7	$ 290	$ (27,494)		$ (27,197)
Balance (in Shares) at Dec. 31, 2020	2,762	72,277
Payment of subscription receivable	$ 2,430		379			379
Issuance of Legacy Xos Preferred Stock, incl. note conversion	$ 66,701
Issuance of Legacy Xos Preferred Stock, incl. note conversion (in Shares)	49,518
Stock options exercised			11			11
Stock options exercised (in Shares)		571
Issuance of Common Stock for vesting of restricted stock units
Issuance of Common Stock for vesting of restricted stock units (in Shares)		286
Stock repurchased and retired			(1)			(1)
Stock repurchased and retired (in Shares)		(94)
Stock based compensation expense			1,658			1,658
Shares withheld related to net share settlement of stock-based awards			(335)			(335)
Shares withheld related to net share settlement of stock-based awards (in Shares)		(102)
Legacy Xos Preferred Stock warrant exercise	$ 2,715
Legacy Xos Preferred Stock warrant exercise (in Shares)	625
Conversion of Legacy Xos Preferred Stock into Common Stock	$ (79,708)	$ 5	79,767			79,772
Conversion of Legacy Xos Preferred Stock into Common Stock (in Shares)	(52,905)	52,905
Issuance of Common Stock upon merger, net of transaction costs, $55,424		$ 2	20,719			20,721
Issuance of Common Stock upon merger, net of transaction costs, $55,424 (in Shares)		17,694
Issuance of PIPE Common Stock		$ 2	195,998			196,000
Issuance of PIPE Common Stock (in Shares)		19,600
Recognition of Public Warrants and Private Placement Warrants			(17,891)			(17,891)
Recognition of contingent Earn-out Shares liability			(101,744)			(101,744)
Net and comprehensive income (loss)				23,401	(381)	23,020
Balance at Dec. 31, 2021		$ 16	178,851	(4,093)	(381)	174,393
Balance (in Shares) at Dec. 31, 2021		163,137
Issuance of Common Stock for vesting of restricted stock units
Issuance of Common Stock for vesting of restricted stock units (in Shares)		133
Stock based compensation expense			1,068			1,068
Shares withheld related to net share settlement of stock-based awards			(97)			(97)
Shares withheld related to net share settlement of stock-based awards (in Shares)		(36)
Issuance of Common Stock under Standby Equity Purchase Agreement			62			62
Issuance of Common Stock under Standby Equity Purchase Agreement (in Shares)		19
Net and comprehensive income (loss)				(24,030)	(826)	(24,856)
Balance at Mar. 31, 2022		$ 16	179,884	(28,123)	(1,207)	150,570
Balance (in Shares) at Mar. 31, 2022		163,253
Balance at Dec. 31, 2021		$ 16	178,851	(4,093)	(381)	174,393
Balance (in Shares) at Dec. 31, 2021		163,137
Stock options exercised and vesting of early exercised options			6			6
Stock options exercised and vesting of early exercised options (in Shares)		491
Issuance of Common Stock for vesting of restricted stock units
Issuance of Common Stock for vesting of restricted stock units (in Shares)		1,198
Stock based compensation expense			5,313			5,313
Shares withheld related to net share settlement of stock-based awards			(449)			(449)
Shares withheld related to net share settlement of stock-based awards (in Shares)		(287)
Conversion of convertible notes		$ 1	2,122			2,123
Conversion of convertible notes (in Shares)		2,078
Issuance of Common Stock under Standby Equity Purchase Agreement			4,372			4,372
Issuance of Common Stock under Standby Equity Purchase Agreement (in Shares)		1,829
Issuance of restricted stock
Issuance of restricted stock (in Shares)		371
Net and comprehensive income (loss)				(73,325)	(358)	(73,683)
Balance at Dec. 31, 2022		$ 17	190,215	(77,418)	(739)	112,075
Balance (in Shares) at Dec. 31, 2022		168,817
Stock options exercised
Stock options exercised (in Shares)		2
Issuance of Common Stock for vesting of restricted stock units
Issuance of Common Stock for vesting of restricted stock units (in Shares)		1,591
Stock based compensation expense			1,987			1,987
Shares withheld related to net share settlement of stock-based awards			(382)			(382)
Shares withheld related to net share settlement of stock-based awards (in Shares)		(581)
Net and comprehensive income (loss)			(382)			(382)
Balance at Mar. 31, 2023		$ 17	$ 191,820	$ (101,749)	$ (337)	$ 89,751
Balance (in Shares) at Mar. 31, 2023		169,829

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Stockholders’ Equity Unaudited (Parentheticals) $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($)
Statement of Stockholders' Equity [Abstract]
Transaction costs	$ 55,424

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Operating Activities:
Net loss	$ (24,331)	$ (24,030)	$ (73,325)	$ 23,401
Adjustments to reconcile net income (loss) to net cash used in operating activities
Depreciation	1,000	268	2,065	736
Amortization of right-of-use assets	383	355	1,566
Amortization of debt discounts and issuance costs	1,798		2,577
Amortization of insurance premiums	1,218		1,338
Inventory reserves	(471)	1,064	5,661	1,004
Impairment of assets held for sale	1,039
Change in fair value of derivative instruments	97	435	(14,184)	(18,498)
Change in fair value of earn-out shares liability	52	(2,624)	(28,682)	(72,505)
Write off of subscription receivable				379
Realized loss on debt extinguishment				14,104
Net realized losses on marketable debt securities, available-for-sale	91	6	147	(1)
Stock-based compensation expense	2,012	1,391	5,222	1,658
Other non-cash items	(475)	732	1,368	364
Changes in operating assets and liabilities:
Accounts receivable	1,268	(3,495)	(4,942)	(2,973)
Inventories	1,064	(7,910)	(31,285)	(29,969)
Prepaid expenses and other current assets	(1,791)	1,914	6,413	(17,794)
Other assets	(222)		(1,093)	(506)
Accounts payable	635	(2,620)	(7,268)	9,009
Other liabilities	1,307	3,210	6,462	2,696
Net cash used in operating activities	(15,326)	(31,304)	(127,960)	(88,895)
Investing Activities:
Purchase of property and equipment	(253)	(2,998)	(14,113)	(4,915)
Purchases of marketable debt securities, available-for-sale				(152,651)
Proceeds from sales and maturities of marketable debt securities, available-for-sale	23,065	30,151	96,823	2,423
Net cash provided by investing activities	22,812	27,153	82,710	(155,143)
Financing Activities:
Proceeds from reverse merger, net				20,721
Proceeds from PIPE investment				196,000
Proceeds from issuance of shares of Legacy Xos Preferred Stock				31,757
Proceeds from subscription receivable – preferred				2,430
Proceeds from exercise of Legacy Xos Preferred Stock warrant				2,715
Proceeds from issuance of convertible debt			54,300
Debt issuance costs			(403)
Proceeds from short-term insurance financing note	2,187		3,627
Payment for short-term insurance financing note	(1,427)		(1,562)
Payments of convertible notes and prepayment premiums	(9,450)
Proceeds from equipment financing			6,312
Principal payment of equipment leases	(600)	(83)	(1,392)	(444)
Proceeds from stock option exercises			6	11
Taxes paid related to net share settlement of stock-based awards	(382)	(98)	(449)	(335)
Proceeds from issuance of Common Stock under Standby Equity Purchase Agreement			4,310
Net cash used in financing activities	(9,672)	(181)	64,749	252,855
Net decrease in cash, cash equivalents and restricted cash	(2,186)	(4,332)	19,499	8,817
Cash, cash equivalents and restricted cash, beginning of period	38,675	19,176	19,176	10,359
Cash, cash equivalents and restricted cash, end of period	36,489	14,844	38,675	19,176
Reconciliation of Cash, Cash Equivalents and Restricted Cash to Consolidated Balance Sheets:
Cash and cash equivalents	36,489	11,810	35,631	16,142
Restricted cash		3,034	3,044	3,034
Total cash, cash equivalents and restricted cash	36,489	14,844	38,675	19,176
Supplemental disclosure of cash flow information
Cash paid for interest	980
Purchase of property and equipment in accounts payable	2	97	42
Recognition of right-of-use assets:
Recognition of right-of-use asset and lease liabilities upon ASC 842 adoption on 1/1/2022		7,682	7,682
Right-of-use asset obtained in exchange for operating lease obligations		$ 437	437
Conversion of convertible debentures:
Conversion of interest payable on convertible debentures			122
Conversion of convertible debentures to Common Stock			2,000
Conversion of interest payable on convertible notes				2,453
Fair value adjustment of related party debt at conversion				3,763
Issuance of Legacy Xos Preferred Stock				34,918
Conversion of notes payable into Legacy Xos Preferred Stock				21,540
Non-cash activities relating to the SPAC merger:
Conversion of Legacy Xos Preferred Stock into Common Stock				79,708
Assumption of Public Warrants and Private Placement Warrants				17,891
Recognition of Earn-out Shares liability				101,744
Transaction costs relating to the reverse merger offset against additional paid-in capital				$ 55,424

Description of Business

Description of Business	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Description of Business [Abstract]
Description of Business	Note 1 — Description of Business Xos, Inc. and its wholly owned subsidiaries (collectively, the “Company” or “Xos”) is a leading fleet electrification solutions provider committed to the decarbonization of commercial transportation. Xos designs and manufactures Class 5-8 battery-electric commercial vehicles that travel on last-mile, back-to-base routes of up to 200 miles per day. Xos also offers charging infrastructure products and services through Xos Energy Solutions™ to support electric vehicle fleets. The Company’s proprietary fleet management software, Xosphere™, integrates vehicle operation and vehicle charging to provide commercial fleet operators a more seamless and cost-efficient vehicle ownership experience than traditional internal combustion engine counterparts. Xos developed the X-Platform (its proprietary, purpose-built vehicle chassis platform) and the X-Pack (its proprietary battery system) specifically for the medium- and heavy-duty commercial vehicle segment with a focus on last-mile commercial fleet operations. Xos’ “Fleet-as-a-Service” package offers customers a comprehensive suite of commercial products and services facilitate electric fleet operations and seamlessly transition their traditional combustion-engine fleets to battery-electric vehicles. Business Combination Xos, Inc. was initially incorporated on July 29, 2020 as a Cayman Islands exempted company under the name “NextGen Acquisition Corporation” (“NextGen”). On August 20, 2021, the transactions contemplated by the Agreement and Plan of Merger, as amended on May 14, 2021, by and among NextGen, Sky Merger Sub I, Inc., a Delaware corporation and a direct wholly owned subsidiary of NextGen (“Merger Sub”), and Xos, Inc., a Delaware corporation (now known as Xos Fleet, Inc., “Legacy Xos”), were consummated (the “Closing”), whereby Merger Sub merged with and into Legacy Xos, the separate corporate existence of Merger Sub ceased and Legacy Xos became the surviving corporation and a wholly owned subsidiary of NextGen (such transaction the “Merger” and, collectively with the Domestication, the “Business Combination”). As a result, Xos became the publicly traded entity listed on the Nasdaq Global Market. Risks and Uncertainties In recent years, the United States and other significant markets have experienced high volatility and uncertainty in the capital markets, including inflation. interest rate increases, recent and potential future disruptions in access to bank deposits or lending commitments due to bank failures, supply chain disruption and geopolitical events, such as the war between Russia and Ukraine. These conditions could make it difficult for our customers and us to accurately forecast and plan future business activities, and could cause our customers to slow spending on our products and services or impact their ability to make timely payments. A weak or declining economy could also strain our suppliers, possibly resulting in supply disruption. In addition, there is a risk that our current or future suppliers, service providers, manufacturers or other partners may not survive such difficult economic times, which would directly affect our ability to attain our operating goals on schedule and on budget. The ultimate impact of current economic conditions on the Company is uncertain, but it may have a material negative impact on the Company’s business, operating results, cash flows, liquidity and financial condition. COVID-19 and actions taken to mitigate its spread have had and may continue to have an adverse impact on the economies and financial markets of many countries, including the areas in which the Company operates. There are no comparable recent events which may provide guidance, and, as a result, the ultimate impact of the COVID-19 pandemic is highly uncertain and subject to change. As a result, the Company is unable to predict the cumulative impact, both in terms of severity and duration, that the COVID-19 pandemic will have on its business, operating results, cash flows, liquidity and financial condition. Additionally, ongoing geopolitical events, such as the military conflict between Russia and Ukraine and related sanctions, may increase the severity of supply chain disruptions and further hinder our ability to source inventory for our vehicles. The conflict continues to evolve and its ultimate impact on the Company is uncertain, but a prolonged conflict may have a material negative impact on the Company’s business, operating results, cash flows, liquidity and financial condition. Although the Company has used the best current information available to it in its estimates, actual results could materially differ from the estimates and assumptions developed by management. Liquidity As an early stage growth company, the net losses and cash outflows the Company has incurred since inception are consistent with its strategy and budget. The Company will continue to incur net losses and cash outflows in accordance with its operating plan as the Company continues to expand its research and development activities with respect to its vehicles and battery systems, scale its operations to meet anticipated demand and establish its Fleet-as-a-Service offering. As a result, the Company strives to maintain robust access to capital in order to fund and scale its operations. The Company may raise additional capital through a combination of debt financing, other non-dilutive financing and/or equity financing, including through asset-based lending and/or receivable financing. The Company’s ability to access capital when needed is not assured and, if capital is not available to the Company when and in the amounts needed, the Company could be required to delay, scale back or abandon some or all of its development programs and other operations, which could materially harm its business, prospects, financial condition and operating results. Global economic conditions have been worsening, with disruptions to, and volatility in, the credit and financial markets in the United States and worldwide resulting from the effects of COVID-19, recessions, rising inflation rates, including the recent and potential bank failures, supply chain disruption, fuel prices, international currency fluctuations, and geopolitical events such as local and national elections, corruption, political instability and acts of war or military conflict including repercussions of the war between Russia and Ukraine, or terrorism. If the Company is unable to raise capital when needed or on attractive terms, it would be forced to delay, reduce or eliminate its commercialization, research and development programs and/or other efforts. In August 2021, the Company consummated the Business Combination, which resulted in net cash proceeds of approximately $216.7 million. In December 2020, the Company had the initial closing of its Series A Financing, and in the first quarter of 2021, the Company completed the Series A Financing, including the conversion of all its convertible notes into shares of Legacy Xos preferred stock. As of March 31, 2023, the Company’s principal sources of liquidity were its cash and cash equivalents and investments in marketable debt securities, available-for-sale aggregating to $64.0 million. The Company’s short-term uses of cash are for working capital and to pay interest on its debt and its long-term uses of cash are for working capital and to pay the principal of its indebtedness. The Company believes that its existing cash resources are sufficient to support planned operations for the next 12 months, and the Company has a base of assets against which it expects to be able to borrow in the future. The Company believes it will meet longer-term expected future cash requirements and obligations through a combination of cash flows from operating activities, available cash balances, and advances under the Standby Equity Purchase Agreement (the “SEPA”). In addition, the Company may seek to raise additional capital through debt financing through asset-based lending and/or receivable financing or through the sale of equity or debt securities. Supply Chain Disruptions The Company’s ability to source certain critical inventory items has been impacted by negative global economic conditions caused by factors such as the COVID-19 pandemic, and may continue to be impacted in the future. The Company continues to face widespread shortages for specific components, such as semiconductor chips and battery cells, and disruptions to the supply of components due to port congestion and fluctuating fuel prices. Despite these disruptions, the Company has taken significant measures to source inventory for its vehicles and its supply chain team has been working with vendors to find alternative solutions to overcome these constraints and where appropriate, working to find alternate sources of supply for critical components, including placing orders in advance of projected need to ensure inventory is able to be delivered in time for production plans.	Note 1 – Description of Business Xos, Inc. and its wholly owned subsidiaries (collectively, the “Company” or “Xos”) is a leading fleet electrification solutions provider committed to the decarbonization of commercial transportation. Xos designs and manufactures Class 5-8 battery-electric commercial vehicles that travel on last-mile, back-to-base routes of up to 200 miles per day. Xos also offers charging infrastructure products and services through Xos Energy Solutions™ to support electric vehicle fleets. The Company’s proprietary fleet management software, Xosphere™, integrates vehicle operation and vehicle charging to provide commercial fleet operators a more seamless and cost-efficient vehicle ownership experience than traditional internal combustion engine counterparts. Xos developed the X-Platform (its proprietary, purpose-built vehicle chassis platform) and the X-Pack (its proprietary battery system) specifically for the medium- and heavy-duty commercial vehicle segment with a focus on last-mile commercial fleet operations. Xos’ “Fleet-as-a-Service” package offers customers a comprehensive suite of commercial products and services facilitate electric fleet operations and seamlessly transition their traditional combustion-engine fleets to battery-electric vehicles. Business Combination Xos, Inc. was initially incorporated on July 29, 2020 as a Cayman Islands exempted company under the name “NextGen Acquisition Corporation” (“NextGen”). On August 20, 2021, the transactions contemplated by the Agreement and Plan of Merger, as amended on May 14, 2021, by and among NextGen, Sky Merger Sub I, Inc., a Delaware corporation and a direct wholly owned subsidiary of NextGen (“Merger Sub”), and Xos, Inc., a Delaware corporation (now known as Xos Fleet, Inc., “Legacy Xos”), were consummated (the “Closing”), whereby Merger Sub merged with and into Legacy Xos, the separate corporate existence of Merger Sub ceased and Legacy Xos became the surviving corporation and a wholly owned subsidiary of NextGen (such transaction the “Merger” and, collectively with the Domestication, the “Business Combination”). As a result, Xos became the publicly traded entity listed on the Nasdaq Global Market. Risks and Uncertainties In recent years, the United States and other significant markets have experienced high volatility and uncertainty in the capital markets, including inflation. interest rate increases, recent and potential future disruptions in access to bank deposits or lending commitments due to bank failures, supply chain disruption and geopolitical events, such as the war between Russia and Ukraine, These conditions could make it difficult for our customers and us to accurately forecast and plan future business activities, and could cause our customers to slow spending on our products and services or impact their ability to make timely payments. A weak or declining economy could also strain our suppliers, possibly resulting in supply disruption. In addition, there is a risk that our current or future suppliers, service providers, manufacturers or other partners may not survive such difficult economic times, which would directly affect our ability to attain our operating goals on schedule and on budget. The ultimate impact of current economic conditions on the Company is uncertain, but it may have a material negative impact on the Company’s business, operating results, cash flows, liquidity and financial condition. COVID-19 and actions taken to mitigate its spread have had and may continue to have an adverse impact on the economies and financial markets of many countries, including the areas in which the Company operates. There are no comparable recent events which may provide guidance, and, as a result, the ultimate impact of the COVID-19 pandemic is highly uncertain and subject to change. As a result, the Company is unable to predict the cumulative impact, both in terms of severity and duration, that the COVID-19 pandemic will have on its business, operating results, cash flows, liquidity and financial condition. Additionally, ongoing geopolitical events, such as the military conflict between Russia and Ukraine and related sanctions, may increase the severity of supply chain disruptions and further hinder our ability to source inventory for our vehicles. The conflict continues to evolve and its ultimate impact on the Company is uncertain, but a prolonged conflict impact on the Company’s business, operating results, cash flows, liquidity and financial condition. Although the Company has used the best current information available to it in its estimates, actual results could materially differ from the estimates and assumptions developed by management. Liquidity As an early stage growth company, the net losses and cash outflows the Company has incurred since inception are consistent with its strategy and budget. The Company will continue to incur net losses and cash outflows in accordance with its operating plan as the Company continues to expand its research and development activities with respect to its vehicles and battery systems, scale its operations to meet anticipated demand and establish its Fleet-as-a-Service offering. As a result, the Company strives to maintain robust access to capital in order to fund and scale its operation s. The Company may raise additional capital through a combination of debt financing, other non-dilutive financing and/or equity financing, including through asset-based lending and/or receivable financing. The Company’s ability to access capital when needed is not assured and, if capital is not available to the Company when and in the amounts needed, the Company could be required to delay, scale back or abandon some or all of its development programs and other operations, which could materially harm its business, prospects, financial condition and operating results. Global economic conditions have been worsening, with disruptions to, and volatility in, the credit and financial markets in the United States and worldwide resulting from the effects of COVID-19, recessions, rising inflation rates In August 2021, the Company consummated the Business Combination, which resulted in net cash proceeds of approximately $216.7 million. In December 2020, the Company had the initial closing of its Series A Financing, and in the first quarter of 2021, the Company completed the Series A Financing, including the conversion of all its convertible notes into shares of L egacy Xos preferred stock. As of December 31, 2022, the Company’s principal sources of liquidity were its cash and cash equivalents (excluding restricted cash) an The Company’s short-term uses of cash are for working capital and to pay interest on its debt and its long-term uses of cash are for working capital and to pay the principal of its indebtedness. The Company believes that its existing cash resources are sufficient to support planned operations for the next 12 months, and the Company has a growing base of assets against which it expects to be able to borrow in the future. The Company believes it will meet longer-term expected future cash requirements and obligations through a combination of cash flows from operating activities, available cash balances, and advances under the Standby Equity Purchase Agreement (the “SEPA”). In addition, the Company may seek to raise additional capital through debt financing through asset-based lending and/or receivable financing or through the sale of equity or debt securities. Supply Chain Disruptions The Company’s ability to source certain critical inventory items has been impacted by negative global economic conditions caused by factors such as the COVID-19 pandemic, and may continue to be impacted in the future. The Company has faced widespread shortages for specific components, such as semiconductor chips and battery cells, and disruptions to the supply of components due to port congestion and fluctuating fuel prices. Despite supply chain disruptions, the Company has continued to source inventory for its vehicles and its purchasing team has been working with vendors to find alternative solutions to areas where there are supply chain constraints, and where appropriate and critical, has placed orders in advance of projected need to ensure inventory is able to be delivered in time for production plans.

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Description of Business [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	Note 2 — Basis of Presentation and Summary of Significant Accounting Policies The following is a summary of the significant accounting policies consistently applied in the preparation of the accompanying unaudited condensed consolidated financial statements: Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (the “SEC”) for interim financial information. They do not include all of the information and footnotes required by U.S. GAAP for complete audited financial statements. The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, Legacy Xos and Xos Services. All significant intercompany accounts and transactions have been eliminated in consolidation. In the opinion of management, all adjustments (primarily consisting of normal accruals) considered for a fair presentation have been included. Operating results for the three months ended March 31, 2023 are not necessarily indicative of the results that may be expected for the year ending December 31, 2023. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements as of and for the years ended December 31, 2022 and 2021 presented in the Company’s filed with the SEC on March 31, 2023. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the balance sheet date, as well as reported amounts of revenues and expenses during the reporting periods. The areas with significant estimates and judgments include, among others, inventory valuation, incremental borrowing rates for assessing operating and financing lease liabilities, useful lives of property and equipment, contingent earn-out shares liability, stock-based compensation, valuation of convertible debt and related embedded derivatives, common stock warrant liability and product warranty liability. Management bases its estimates on historical experience and on various other assumptions believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Actual results could differ from those estimates, and such differences could be material to the Company’s financial statements. Accounts Receivable, Net The Company records unsecured and non-interest bearing accounts receivable at the gross invoice amount, net of any allowance for expected credit losses. The Company maintains its allo wance for expected credit losses at a level considered adequate to provide for potential account losses on the balance based on management’s evaluation of past losses, current customer conditions, and the anticipated impact of current economic conditions. The Company recorded an allowance for expected credit losses of $39,000 as of March 31, 2023. No Investments in Marketable Debt Securities, Available-for-Sale The Company maintains a portfolio of investments in a variety of fixed and variable rate debt securities, including U.S. treasuries, corporate debt, asset-backed securities and other, non-U.S. government and supranational bonds and certificate of deposit. The Company considers its investments in marketable debt securities to be available-for-sale, and accordingly, are recorded at their fair values. The Company determines the appropriate classification of investments in marketable debt securities at the ti me of purchase. Unrealized gains and losses on marketable debt securities, available-for-sale are recorded in Accumulated other comprehensive loss which is included within stockholders’ equity. Interest along with amortization of purchase premiums and accretion of discounts from the purchase date through the estimated maturity date, including consideration of variable maturities and contractual call provisions, are included in other income (expenses), net marketable debt securities, available-for-sale On January 1, 2023, the Company adopted ASU 2016-13, Financial Instruments – Credit Losses which requires that credit losses be presented as an allowance rather than as an impairment The Company reviews quarterly its investment portfolio of all securities The Company excludes accrued interest from both the fair value and the amortized cost basis of marketable debt securities, available-for-sale, for the purposes of identifying and measuring an impairment. An investment is impaired if the fair value is less than its amortized cost basis. Impairment relating to credit losses is recorded through a reduction in the amortized cost of the security or an allowance for credit losses and credit loss expense (included in selling, general and administrative expense), limited by the amount that the fair value is less than the amortized cost basis. Impairment that has not been recorded as a credit loss is recorded through other comprehensive income (loss), net of applicable taxes. The Company made an accounting policy election to not measure an allowance for credit losses for accrued interest receivables. The Company evaluates write-off of accrued interest receivable at the time credit loss exists for the underlying security. As of March 31, 2023 and 2022, we did not recognize any allowance for expected credit losses or impairment, respectively, on marketable debt securities – available-for-sale. Warranty Liability The Company provides customers with a product warranty that assures that the products meet standard specifications and are free for periods typically between 2 to 5 years. The Company The reconciliation of the change in the Company’s product liability balances (in thousands) March 31, March 31, Warranty liability, beginning of period $ 1,099 $ 177 Reduction in liability (payments) (216 ) — Increase in liability 272 298 Warranty liability, end of period $ 1,155 $ 475 Concentrations of Credit and Business Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Depository Insurance Corporation coverage limit of $250,000. As of March 31, 2023 and 2022, the Company has not experienced During the three months ended March 31, 2023, one customer accounted for 82% of the Company’s revenues (gross of customer returns) . During the three months ended March 31, 2022, three customers accounted for 24%, 11%, and 10% of the Company’s revenues Concentration of Supply Risk The Company is dependent on its suppliers, the majority of which are single Recent Accounting Pronouncements Issued and Adopted: The Company adopted ASU 2016-13, Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”), as amended, on January 1, 2023 using the modified retrospective approach method. As of March 31, 2023 and December 31, 2022 the Company had $27.5 million and $50.6 million, respectively, in marketable debt securities, available for sale which are subject to the new standard. As of January 1, 2023 and March 31, 2023, these marketable debt securities, available for sale have an average credit rating of A and no allowance for expected credit losses has been recorded. Under the modified retrospective approach, the Company would record a cumulative effect adjustment to retained earnings by recording an initial allowance for credit losses on marketable debt securities, available-for sale. Periods presented that are prior to the adoption date of January 1, 2023 will not be adjusted. ASU 2016-13 replaced the incurred loss impairment model with a methodology that reflects a current expected credit loss and made targeted changes to the impairment model for available-for-sale debt securities. ASU 2016-13 impacted all of the Company’s investments held at fair value, which included its marketable debt securities, available for sale. Upon adoption of ASU 2016-13 on January 1, 2023, no adjustment was recorded by the Company for an initial allowance for credit losses on marketable debt securities, available for sale and there was no cumulative effect adjustment to retained earnings. Subsequent increases or decreases in the allowance for credit losses on marketable debt securities, available for sale will be recorded in the Company’s condensed consolidated statements of operations and comprehensive loss. ASU 2016-13 also applied to the Company’s other financial assets including loans, trade receivables and other financial assets that have the contractual right to receive cash. These other financial assets were evaluated and the adoption of ASU 2016-13 did not have a material impact on the Company’s condensed consolidated financial statements.	Note 2 – Basis of Presentation, Summary of Significant Accounting Policies and Recent Accounting Pronouncements The following is a summary of the significant accounting policies consistently applied in the preparation of the accompanying consolidated financial statements: Basis of Presentation The Company’s consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”). The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the balance sheet date, as well as reported amounts of revenues and expenses during the reporting periods. The areas with significant estimates and judgments include, among others, inventory valuation, incremental borrowing rates for assessing operating and financing lease liabilities, useful lives of property and equipment, contingent earn-out shares liability, stock-based compensation, valuation of convertible debt and related embedded derivatives, common stock warrant liability and product warranty liability. Management bases its estimates on historical experience and on various other assumptions believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Actual results could differ from those estimates, and such differences could be material to the Company’s financial statements. Reclassifications Certain prior p eriod balances have been reclassified to conform to the current period presentation in the consolidated financial statements and the accompanying notes, including (i) presenting equipment leases as part of other current and non-current liabilities and (ii) classification of amounts comprising p Company reclassified depreciation expense to general and administrative expense Revenue Recognition The Company generates revenue from the sale of its commercial electric vehicles, powertrains and battery packs, and goods and services related to charging infrastructure. ASC 606, Revenue from Contracts with Customers 1. Identifying the contract with a customer; 2. Identifying the performance obligations in the contract; 3. Determining the transaction price; 4. Allocating the transaction price to the performance obligations; and 5. Recognizing revenue as the performance obligations are satisfied. The Company recognizes revenue primarily consisting of product sales, inclusive of shipping and handling charges, net of estimates for customer returns. Revenue contracts are identified when an enforceable agreement has been made with a customer. Performance obligations are identified in the contract for each distinct products provided within the contract. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring products. All revenue is recognized when the Company satisfies its performance obligations under the contract. Any deposits from customers represent contract liabilities. The Company recognizes revenue by transferring the promised products to the customer, with the revenue recognized at the point in time the customer takes control of the products as agreed in the contracts, normally when delivered to the carrier. The Company recognizes revenue for shipping and handling charges at the time control is transferred for the related product. Costs for shipping and handling activities that occur after control of the product transfers to the customer are recognized at the time of sale and presented in cost of goods sold. The majority of its contracts have a single performance obligation, which is met at the point in time that the product is delivered to the carrier, and title passes to the customer, and are short term in nature. Sales tax collected from customers is not considered revenue and is accrued until remitted to the taxing authorities. Cash, Cash Equivalents and Restricted Cash The Company considers all highly liquid investments with original maturities of three months or less at the time of purchase as cash equivalents for which cost approximates fair value. Portions of the balance of cash and cash equivalents were held in financial institutions, various money market funds and short-term commercial paper. Money market funds have floating net asset values and may be subject to gating or liquidity fees. The likelihood of realizing material losses from cash and cash equivalents, including the excess of cash balances over federally insured limits, is remote. Restricted cash includes those cash accounts for which the use of funds is restricted by any contract or bank covenant, including letters of credit. Accounts Receivable, Net The Company records unsecured and non-interest bearing accounts receivable at the gross invoice amount, net of any allowance for doubtful accounts. The Company maintains its allo wance for doubtful accounts at a level considered adequate to provide for potential account losses on the balance based on management’s evaluation of past losses, current customer conditions, and the anticipated impact of current economic conditions. The Company recorded an allowance for doubtful accounts of $39,000 as of December 31, 2022. No Investments in Marketable Debt Securities, Available-for-Sale The Company maintains a portfolio of investments in a variety of fixed and variable rate debt securities, including U.S. treasuries, corporate debt, asset-backed securities and other, non-U.S. government and supranational bonds and certificate of deposit. The Company considers its investments in marketable debt securities to be available-for-sale, and accordingly, are recorded at their fair values. The Company determines the appropriate classification of investments in marketable debt securities at the ti me of purchase. Interest along with amortization of purchase premiums and accretion of discounts from the purchase date through the estimated maturity date, including consideration of variable maturities and contractual call provisions, are included in other income (expenses), net The Company reviews quarterly its investment portfolio of all securities in an unrealized loss position to determine if an impairment charge exists. As of December 31, 2022 and 2021, we did not recognize any impairment on marketable debt securities – available-for-sale. Inventories The Company’s inventory, which includes raw materials, work in-process, and finished goods, is carried at the lower of cost or net realizable value. Inventory is valued using average costing, as that method accurately reflects the frequency of the Company’s inventory purchases. In the case of manufactured inventories and work in progress, cost includes an appropriate share of production overheads based on operating capacity. At the end of each reporting period, the Company evaluates whether its inventories are damaged, obsolete, or have material changes in price or other causes, and if so, a loss is recognized in the period in which it occurs. Inventory write-downs are also based on reviews for any excess or obsolescence. The Company reserves for any excess or obsolete inventories when it is believed that the net realizable value of inventories is less than the carrying value. The Company also reviews its inventory to determine whether its carrying value exceeds the net realizable amount (“NRV”) upon the ultimate sale of the inventory. NRV is the estimated selling price of inventory in the ordinary course of business, less estimated costs of completion, disposal, and transportation. At the end of each reporting period, the Company determines the estimated selling price of its inventory based on market conditions. Once inventory is written-down, a new, lower cost basis for that inventory is established and subsequent changes in facts and circumstances do not result in the restoration or increase in that newly established cost basis. Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets primarily consists of prepaid inventory, other insurance assets, deposits, assets held-for-sale and prepaid license and subscriptions. Prepaid inventory includes contractual advance payments to suppliers for inventory to secure the raw materials needed for production and research and development purposes. Prepaid inventory is reclassified to inventories when received. Amortization expense on other prepaid assets and insurance assets is calculated using the straight-line method over the stated term of the prepaid assets and properly classified into the corresponding expense account. Assets held-for-sale are measured, on a quarterly basis, at the lower of their carrying value and fair value less costs to sell. Impairment costs are recorded in the period incurred. Income Taxes The Company applies the asset and liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases, as well as net operating losses and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be realized or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized as income or expense in the period that includes the enactment date. In assessing the realizability of deferred income tax assets, ASC 740 requires a more likely than not standard be met. If the Company determines that it is more likely than not that deferred income tax assets will not be realized, a valuation allowance must be established. The Company records a valuation allowance, when necessary, to reduce deferred tax assets to the amount expected to be realized. Estimates of the realizability of deferred tax assets, as well as the Company’s assessment of whether an established valuation allowance should be reversed, are based on projected future taxable income, the expected timing of the reversal of deferred tax liabilities, and tax planning strategies. When evaluating whether projected future taxable income will support the realization of deferred tax assets, the Company considers both its historical financial performance and general economic conditions. In addition, the Company considers the time frame over which it would take to utilize the deferred tax assets prior to their expiration. The Company utilizes a two-step approach to recognizing and measuring uncertain income tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained upon examination by the Internal Revenue Service (“IRS”) or other taxing authorities, including resolution of related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount which is more than 50% likely of being realized upon ultimate settlement. The Company considers many factors when evaluating and estimating tax positions and tax benefits, which may require periodic adjustments and may not accurately forecast actual outcomes. Property and Equipment, net Property and equipment, net, including leasehold improvements, are stated at cost less accumulated depreciation. Depreciation expense is calculated using the straight-line method over the estimated useful lives of the asset. Leasehold improvements are depreciated over the shorter of the estimated life of asset or the lease term. Depreciation expense is included in cost of goods sold, general and administrative expense and research and development expense on our consolidated statements of operations and comprehensive income (loss). Construction in progress is comprised primarily of production equipment, tooling, and leasehold improvements related to the manufacturing of the Company’s products, including all costs of obtaining the asset and bringing it to the facilities in the condition necessary for its intended use. There is no depreciation provided for assets in construction in progress. Once completed, the assets are transferred to their respective asset classes, and depreciation begins when an asset is ready for its intended use. The estimated useful lives to calculate depreciation of property and equipment and leasehold improvements consisted of the following: Asset Category Useful Life Equipment 5 years Finance leases Shorter of the lease term or the useful lives of the assets Vehicles 5 years Leasehold improvements Shorter of the lease term or the useful lives of the assets Furniture and fixtures 5 years Computers, internally developed software and related equipment 3 years The Company capitalizes additions, renewals, and improvements greater than $5,000, while repairs and maintenance are expensed as incurred. When property and equipment is retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the accounts, and any gain or loss on the disposition is recorded in the consolidated statements of operations and comprehensive income (loss) as a component of other income (expense), net. The Company evaluates its property and equipment for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company measures recoverability by comparing the carrying amount to the future undiscounted cash flows that the asset or asset group is expected to generate. If the asset or asset group is not recoverable, its carrying amount is adjusted down to its fair value. No impairment losses of property and equipment were recognized for the years ended December 31, 2022 and 2021. Warranty Liability The Company provides customers with a product warranty that assures that the products meet standard specifications and are free for periods typically between 2 to 5 years. The Company The reconciliation of the change in the Company’s product liability balances for the years ended December 31, 2022 and 2021 consisted of the following ( in thousands December 31, December 31, Warranty liability, beginning of period $ 177 $ – Reduction in liability (payments) (220 ) – Increase in liability 1,142 177 Warranty liability, end of period $ 1,099 $ 177 Public and Private Placement Warrants The warrants to purchase shares of Common Stock at an exercise price of $11.50 per share originally issued in connection with NextGen’s initial public offering (the “Public Warrants”) and the warrants to purchase Common Stock originally issued in a private placement in connection with the initial public offering of NextGen (the “Private Placement Warrants are recognized as derivative liabilities in accordance with ASC 815. The Private Placement Warrants are identical to the Public Warrants, except that the Private Placement Warrants and the shares of Common Stock issuable upon exercise of the Private Placement Warrants were not transferable, assignable or salable until September 19, 2021, subject to certain limited exceptions. Additionally, the Private Placement Warrants will be non-redeemable so long as they are held by the initial purchasers or their permitted transferees. If the Private Placement Warrants are held by someone other than the initial purchasers or their permitted transferees, the Private Placement Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants. The Company determined the fair value of its Public Warrants based on the publicly listed trading price of such Warrants as of the valuation date. Accordingly, the Public Warrants are classified as Level 1 financial instruments. Additionally, since the Private Placement Warrants are substantially the same as the Public Warrants, the Company determined the fair value of its Private Placement Warrants based on the Public Warrant trading price. Accordingly, the Private Warrants are classified as Level 2 financial instruments. Contingent Earn-out Shares Liability Earn-out Shares represent a freestanding financial instrument classified as liabilities on the accompanying consolidated balance sheets as the Company determined that these financial instruments are not indexed to the Company’s own equity in accordance with ASC 815, Derivatives and Hedging The earn-out triggers included a change of control provision within five years of the Closing, and achieving certain volume weighted average share prices (“VWAPs”) within five years of the Closing. These conditions result in the instrument failing indexation guidance and are properly reflected as a liability as of December 31, 2022 and 2021. In addition to the Earn-out Shares, the Company has a contingent obligation to issue restricted stock units (“Earn-out RSUs”) to certain stockholders and employees upon the achievement of certain market share price milestones within specified periods following the Business Combination. The allocated fair value to the Earn-out RSU component, which is covered by ASU 718, Compensation – Stock Compensation, is recognized as stock-based compensation expense over the vesting period commencing on the grant date of the award. Convertible Debentures and Promissory Note The Company accounts for convertible debt pursuant to ASC 815, Derivatives and Hedging. Legacy Xos Convertible Notes In prior years, the Company issued convertible notes, which were convertible upon the Company obtaining additional equity financing, or in some cases, a change in control. At such time, the note holder will receive a calculated number of shares based on the additional equity financing. Certain notes provide a conversion discount to the share price at the time of the additional equity financing. The Company carries the convertible note liability at the outstanding principal balance, net of debt discounts, which approximates fair value. The convertible notes were principally a debt financial instrument host containing embedded features and /or options which would otherwise be required to be bifurcated from the debt hosts and recognized as separate derivative liabilities subject to initial and subsequent periodic estimated fair value measurements under ASC 815. The other income (expense) related to the convertible note fair value adjustment is presented in a single line in the consolidated statements of operations and comprehensive income (loss). All convertible notes were converted during the fourth quarter of 2020 and first quarter of 2021 as part of the Series A financing. SAFE On October 30, 2020, the Company issued Simple Agreement for Future Equity agreement totaling $30,000 to Elemental Excelerator (the “SAFE”). Conversion or cash-out events: In the event of an equity financing in which the Company issues and sells Preferred Stock for the purpose of raising capital, the SAFE will convert into a series of Preferred Stock of the Company. The SAFE will convert into the number of shares of Preferred Stock equal to $30,000 divided by 80% of the per share price of the equity financing event. SAFE holder will either receive cash for their note, or shares of the Company’s Common Stock if a liquidity event were to occur before the expiration or termination of the SAFE. In the event of a dissolution, the SAFE holder will receive the purchase amount, due and payable immediately prior to, or concurrent with, the consummation of the dissolution event. The SAFE will terminate or expire upon either the issuance of capital stock to the investor, or payment of the amount due to the investor. Preference upon dissolution : Should the Company dissolve or wind-up operations prior to a conversion or cash-out event, SAFE holder will be paid back their purchase amount prior to the distribution of assets to Common Stock investors and concurrent with payments for other Convertible Securities and/or Preferred Stock. In February 2021, the SAFE was converted into shares of Class A Preferred Stock. The SAFE holder contributed an additional $620,000 in cash and the SAFE Note in exchange for 76,471 shares of Class A Preferred Stock. Leases Upon inception of a contract, the Company evaluates if the contract, or part of the contract, 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. Right-of-use (“ROU”) assets represent the Company’s right to use an underlying asset for the lease term, and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. The lease liability is measured as the present value of the unpaid lease payments, and the ROU asset value is derived from the calculation of the lease liability, including prepaid lease payments, if any. Lease payments include fixed and in-substance fixed payments, variable payments based on an index or rate, reasonably certain purchase options, termination penalties, fees paid by the lessee to the owners of a special-purpose entity for restructuring the transaction, and probable amounts the lessee will owe under a residual value guarantee. Lease payments do not include (i) variable lease payments other than those that depend on an index or rate, (ii) any guarantee by the lessee of the lessor’s debt, or (iii) any amount allocated to non-lease components, if such election is made upon adoption, per the provisions of ASU 2016-02, Leases When the Company cannot determine the actual implicit rate in a lease, it uses its estimated incremental borrowing rate, which is derived from information available at the lease commencement date, in determining the present value of lease payments. The Company gives consideration to its recent debt issuances, if any, as well as publicly available data for instruments with similar characteristics when calculating its incremental borrowing rate. Lease expense for operating lease payments is recognized on a straight-line basis over the lease term. The Company’s lease term includes any option to extend the lease when it is reasonably certain to be exercised based on considering all relevant economic factors. Operating expense charges from the lessor are accounted for on an accrual basis. The Company has elected not to separate the lease and non-lease components and also elected not to recognize operating lease right-of-use assets and operating lease liabilities for leases with an initial term of twelve months or less. The leases have remaining terms from less than 1 year to 4 years. The Company reviews the carrying value of its ROU assets for impairment whenever events or changes in circumstances indicate that the recorded value may not be recoverable. Recoverability of assets is measured by comparing the carrying amounts of the assets to the estimated future undiscounted cash flows, excluding financing costs. If the Company determines that an impairment exists, any related impairment loss is estimated based on fair values. Research and Development Costs The Company’s research and development costs are related to developing new products and services and improving existing products and services. The Company is investing in the continued development and improvement of its battery systems and technology as well as its chassis design. Research and development costs consist primarily of personnel-related expenses, consultants, engineering equipment and supplies, and design and testing expenses. Research and development expenses have been expensed as incurred and included in the consolidated statements of operations and comprehensive income (loss). Advertising Advertising costs are expensed as incurred and are included within sales and marketing expenses in the consolidated statements of operations and comprehensive income (loss). Advertising expenses for the years ended December 31, 2022 and 2021 totaled approximately $1.3 million and $0.4 million, r espectively. Stock-Based Compensation The Company accounts for stock-based compensation in accordance with ASC 718, Compensation – Stock Compensation Prior to the Business Combination, the Company issued stock options to purchase shares of Common Stock (“Options”) to employees and non-employees under the Xos, Inc. 2018 Stock Plan (the “2018 Stock Plan”). The Company allows employees to exercise options prior to vesting. The Company considers the consideration received for the early exercise of an option to be a deposit and the related amount is recorded as a liability. The liability is relieved when the options vest. The Company has the right to repurchase any unvested (but issued) shares upon termination of service of an employee at the original exercise price. The Company stopped issuing options under the 2018 Stock Plan in the fourth quarter of 2020. The Company estimated the fair value of options on the date of the grant using the Black-Scholes option pricing model. After the Business Combination, the Company issues restricted stock units (“RSUs”) to employees and non-employees under the Xos, Inc. 2021 Equity Incentive Plan (the “2021 Stock Plan”). The Company initially values RSUs based on the grant date closing price of the Company’s Common Stock. For awards with periodic vesting, the Company recognizes the related expense on a straight-line basis over the requisite service period for the entire award, subject to periodic adjustments to ensure that the cumulative amount of expense recognized through the end of any reporting period is at least equal to the portion of the grant date value of the award that has vested through that date. The Company accounts for forfeitures prospectively as they occur. If there are any modifications or cancellations of the underlying unvested share-based awards, the Company may be required to accelerate, increase or cancel any remaining unrecognized or previously recorded stock-based compensation expense. Net (Loss) Income per Share Basic income (loss) is computed using the weighted-average number of common shares outstanding during the period. Diluted income (loss) per share is computed using the weighted-average number of common shares and the dilutive effect of the number of ordinary shares that would have been outstanding if all potentially dilutive ordinary shares had been issued, using the treasury stock method, in accordance with ASC 260, Earnings Per Share The dilutive impacts of contingently issuable earn-out shares have been excluded from the diluted income (loss) per share calculation as the necessary conditions to be issued have not been satisfied. The dilutive impacts of Common Stock issuable upon the exercise of out-of-the-money Public and Private Placement Warrants have been excluded from the diluted income (loss) per share calculation. The dilutive impacts of RSUs and Options for the year ended December 31, 2022 have been excluded from the diluted loss per share calculation as the Company was in a loss position. Concentrations of Credit and Business Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Depository Insurance Corporation coverage limit of $250,000. As of December 31, 2022 and 2021, the Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such accounts. During the year ended December 31, 2022, one customer accounted for 42% of the Company’s revenues . During the year ended December 31, 2021, three customers accounted for 10%, 38%, and 46% of the Company’s revenues Concentration of Supply Risk The Company is dependent on its suppliers, the majority of which are single-source suppliers, and the inability of these suppliers to deliver necessary components of its products according to the schedule and at prices, quality levels and volumes acceptable to the Company, or its inability to efficiently manage these components, could have a material adverse effect on the Company’s results of operations and financial condition. Defined Contribution Plan We have a 401(k) savings plan that is intended to qualify as a deferred salary arrangement under Section 401(k) of the Internal Revenue Code. Under the 401(k) savings plan, participating employees are auto enrolled t o 3% of their eligible compensation, subject to certain limitations. We di make any contributions to the 401(k) savings plan during the years ended December 31, 2022 and 2021. Recent Accounting Pronouncements Issued and Adopted: ASC 842, Leases Leases Leases On January 1, 2022, the Company adopted ASC 842 using the modified retrospective method. The Company has presented financial results and applied its accounting policies for the period beginning January 1, 2022 under ASC 842, while prior period results and accounting policies have not been adjusted and are reflected under legacy GAAP pursuant to ASC 840. In connection with the adoption of ASC 842, the Company performed an analysis of contracts under ASC 840 to ensure proper assessment of leases (or embedded leases) in existence as of January 1, 2022. The Company elected the package of practical expedients permitted under ASC 842, which allows the Company not to reassess (1) whether any expired or existing contracts as of the adoption date are or contain a lease, (2) lease classification for any expired or existing leases as of the adoption date and (3) initial direct costs for any existing leases as of the adoption date. The most significant impact of applying ASC 842 was the recognition of ROU asset and lease liabilities for operating leases in its condensed consolidated balance sheets. On January 1, 2022, the Company recognized an initial operating ROU asset of $7.7 million and associated operating lease liab ilities of $7.7 million. Refer to Note 6 – Leases for further information regarding the impact of the adoption of ASU 2016-02 on the Company’s financial statements, as well as its various accounting policies for each lease type. ASU 2020-06: In August 2020, the FASB issued ASU 2020-06, Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. Recent Accounting Pronouncements Issued and not yet Adopted: ASU 2016-13, Financial Instruments – Credit Losses (“ASU 2016-13”): In June 2016, the FASB issued ASU 2016-13, the Company will be required to use an expected-loss model for its marketable debt securities, available-for sale, which requires that credit losses be presented as an allowance rather than as an impairment write-down. Reversals of credit losses (in situations in which the estimate of credit losses declines) is permitted in the reporting period that the change occurs. Current U.S. GAAP prohibits reflecting reversals of credit losses in current period earnings. At December 31, 2022 and 2021, the Company had $50.6 million and $149.5 million, respectively, in marketable debt securities, available for sale which would be subject to this new standard. As of December 31, 2022, these marketable debt securities, available for sale have an average credit rating of ‘A’ and no impairment write-downs have been recorded. ASU No. 2016-13 also applies to other financial assets including loans, trade receivables and any other financial assets not excluded from the scope that have the contractual right to receive cash. The Company is currently evaluating the impact of this new standard and does not expect the standard to have a material impact on its financial statements at adoption or in subsequent periods. The Company expects to adopt the new standard effective January 1, 2023.

Revenue Recognition

Revenue Recognition	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Note 3 — Revenue Recognition Disaggregated revenues by major source for the three months ended March 31, 2023 and 2022 consisted of the following ( in thousands Three Months Ended 2023 2022 Product and service revenue Stepvans & vehicle incentives (1) $ 4,262 $ 6,863 Powertrains 5 14 Fleet-as-a-Service 166 95 Total product and service revenue 4,433 6,972 Ancillary revenue 264 59 Total revenues $ 4,697 $ 7,031 (1) Amounts are net of returns.	Note 3 – Revenue Recognition Disaggregated revenues by major source for the years ended December 31, 2022 and 2021 consisted of the following ( in thousands Years Ended 2022 2021 Product and service revenue Stepvans & vehicle incentives (1) $ 31,829 $ 2,735 Powertrains 2,226 2,152 Fleet-as-a-Service 606 – Total product revenue 34,661 4,887 Ancillary revenue 1,715 161 Total revenues $ 36,376 5,048 (1) Amounts are net of returns

Inventories

Inventories	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Inventories	Note 4 — Inventory amounted to $57.0 million and $57.5 million as of March (in thousands) March 31, December 31, Raw materials $ 39,412 $ 40,271 Work in process 3,213 4,618 Finished goods 14,382 12,651 Total inventories $ 57,007 $ 57,540 Inventories as of March 31, 2023 and December 31, 2022 was comprised of raw materials, work in progress related to the production of vehicles for sale and finished	Note 4 – Inventories Inventory as of December 31, 2022 and 2021 was comprised of raw materials, work in progress related to the production of vehicles for sale and finished goods inventory including vehicles in transit to fulfill customer orders, new vehicles available for sale, and new vehicles awaiting final pre-delivery quality review inspection. Inventories are stated at the lower of cost or net realizable value. Cost is computed using average cost. Inventory write-downs are based on reviews for obsolescence determined primarily by current and future demand forecasts. During the years ended December 31, 2022 and 2021, the Company recorded inventory write-downs of $5.7 million and $1.0 million, respectively, to reduce inventories to their net realizable values and for any excess or obsolete inventories. Inventory amounted to $57.5 million and $30.9 million, respectively, for the years ended December 31, 2022 and 2021 and consisted of the following ( in thousands December 31, December 31, Raw materials $ 40,271 $ 19,323 Work in process 4,618 10,659 Finished goods 12,651 901 Total inventories $ 57,540 $ 30,883

Selected Balance Sheet Data

Selected Balance Sheet Data	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Disclosure Text Block Supplement [Abstract]
Selected Balance Sheet Data	Note 5 — Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets as of March 31 in thousands March 31, December 31, Prepaid inventories $ 2,263 $ 2,372 Prepaid expenses and other (1) 1,295 1,299 Contract assets 1,132 290 Financed insurance premiums 3,036 2,289 Assets held for sale 750 1,850 Total prepaid expenses and other current assets $ 8,476 $ 8,100 (1) Primarily relates to prepaid insurance, licenses, subscriptions, contract assets and other receivables. Other Current Liabilities Other current liabilities as of March 31, 2023 and December (in thousands) March 31, December 31, Accrued expenses and other (1) $ 7,232 $ 7,589 Contract liabilities 764 193 Customer deposits 1,194 721 Warranty liability 1,155 1,099 Equipment notes payable 314 303 Short-term insurance financing notes 2,824 2,065 Operating lease liabilities, current 1,557 1,530 Finance lease liabilities, current 2,128 2,116 Total other current liabilities $ 17,168 $ 15,616 (1) Primarily relates to accrued inventory purchases, personnel costs, wages, health benefits, vacation and other accruals. Revenue recognized from the customer deposits Other Non-Current Liabilities Other non-current liabilities as of March 31, 2023 and December 31, 2022 consisted of the following ( in thousands March 31, December 31, Accrued interest expense $ 1,277 $ 784 Equipment notes payable, non-current 860 942 Operating lease liabilities, non-current 4,770 5,174 Finance lease liabilities, non-current 3,560 4,100 Total other non-current liabilities $ 10,467 $ 11,000	Note 5 – Selected Balance Sheet Data Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets for the years ended December 31, 2022 and 2021 consisted of the following ( in thousands December 31, December 31, Prepaid inventories $ 2,372 $ 7,303 Prepaid expenses and other (1) 1,589 5,916 Financed insurance premiums 2,289 – Deposits (2) – 2,783 Assets held for sale 1,850 1,848 Total prepaid expenses and other current assets $ 8,100 $ 17,850 (1) Primarily relates to prepaid insurance, licenses, subscriptions and other receivables (2) Primarily relates to deposits on equipment purchases Other Current Liabilities Other current liabilities for the years ended December 31, 2022 and 2021 consisted of the following ( in thousands December 31, December 31, Accrued expenses and other (1) $ 7,782 $ 4,303 Customer deposits 721 899 Warranty liability 1,099 177 Equipment notes payable 303 482 Short-term insurance financing notes 2,065 – Operating lease liabilities, current 1,530 – Finance lease liabilities, current 2,116 – Total other current liabilities $ 15,616 $ 5,861 (1) Primarily relates to accrued inventory purchases, personnel costs, wages, health benefits, vacation and other accruals Other Non-Current Liabilities Other non-current liabilities as of December 31, 2022 and 2021 consisted of the following ( in thousands December 31, December 31, Accrued interest expense $ 784 $ – Equipment notes payable, non-current 942 1,594 Operating lease liabilities, non-current 5,174 – Finance lease liabilities, non-current 4,100 – Total other non-current liabilities $ 11,000 $ 1,594

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Leases	Note 6 – Leases A summary of the balances relating to the Company’s lease assets and liabilities as of December 31, 2022 consisted of the following (in thousands) Balance Sheet Location December 31, Assets Operating leases Operating lease right-of-use assets, net $ 6,555 Equipment finance leases Property and equipment, net 7,979 Total lease assets 14,534 Liabilities Current Operating leases Other current liabilities 1,530 Equipment finance leases Other current liabilities 2,116 Sub-total 3,646 Non-current Operating leases Other non-current liabilities 5,174 Equipment finance leases Other non-current liabilities 4,100 Sub-total 9,274 Total lease liabilities $ 12,920 Operating Leases The Company has a 5-year office lease on its headquarter facility in Los Angeles, which commenced in January 2022, as well as certain other leases (both short-term and long-term) within the United States. The Company records lease expense on a straight-line basis over the lease term. Total lease expense recorded was $2.5 million and $0.8 million, for the years ended December 31, 2022 and 2021, respectively. Lease terms include renewal or termination options that the Company is reasonably certain to exercise. For leases with a term of 12 months or less, the Company has made an accounting policy election to not record a ROU asset and associated lease liability on its consolidated balance sheet. Total lease expense recorded for these short-term leases for the year ended December 31, 2022 was $0.3 million. Equipment Finance Leases The Company leases certain equipment facilities under finance leases that expire on various dates through 2027. The finance lease cost during the years ended December 31, 2022 and 2021 consisted of the following (in thousands) Years Ended Income Statement Location 2022 2021 Amortization Cost of goods sold $ 848 $ 222 Interest accretion on finance lease liabilities Other income (expense), net 428 52 Total $ 1,276 $ 274 Supplemental Cash Flow Information, Weighted-Average Remaining Lease Term and Discount Rate The weighted-average remaining lease term and discount rates, as well as supplemental cash flow information for the year ended December 31, 2022 consisted of the following ( in thousands for the supplemental cash flow information Supplemental cash flow information: Cash paid for amounts included in the measurement of operating lease liabilities $ 1,734 ROU assets obtained in exchange for operating lease obligations $ 437 Weighted average remaining lease term: Operating leases 3.9 years Equipment finance leases 2.4 years Weighted average discount rate: Operating lease – IBR 5.5 % Equipment finance leases – rate implicit in the lease 6.9 % Maturity Analysis A summary of the undiscounted cash flows and a reconciliation to the Company’s lease liabilities as of December 31, 2022 consisted of the following (in thousands) December 31, 2022 Operating Leases Equipment Finance Total 2023 $ 1,861 $ 2,552 $ 4,413 2024 1,907 2,467 4,374 2025 1,962 1,362 3,324 2026 1,631 498 2,129 Thereafter 114 157 271 Total future minimum lease payments 7,475 7,036 14,511 Less: imputed interest 771 820 1,591 Present value of Lease Liabilities $ 6,704 $ 6,216 $ 12,920 Schedule of future minimum lease payments for operating and finance leases as of December 31, 2021 consisted of the following (in thousands) December 31, 2021 Operating Leases Equipment Finance Total 2022 $ 1,167 $ 482 $ 1,649 2023 1,158 442 1,600 2024 1,192 386 1,578 2025 1,228 401 1,629 2026 1,265 339 1,604 Thereafter 106 27 133 Total future minimum lease payments $ 6,116 $ 2,077 $ 8,193

Recapitalization and Contingent

Recapitalization and Contingent Earn-out Shares Liability	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Recapitalization Disclosure Abstract
Recapitalization and Contingent Earn-out Shares Liability	Note 6 — Ea rn-out Shares Liability The Company has a contingent obligation to issue 16.2 million shares (the “Earn-out Shares”) of Common Stock and grant 261,000 restricted stock units (“Earn-out RSUs”) to certain stockholders and employees upon the achievement of certain market share price milestones within specified periods following the Business Combination on August 20, 2021. The Earn-out Shares will be issued in tranches based on the following conditions: i. If the volume-weighted average closing share price (“VWAP”) of the Common Stock equals or exceeds $14.00 per share for any 10 trading days within any consecutive 20-trading day period between the merger closing date and the five ii. If the VWAP of the Common Stock equals or exceeds iii. If the VWAP of the Common Stock equals or exceeds $25.00 per share for any 10 trading days within any consecutive 20-trading day period during the Earn-out Period, then the Company is required to issue an aggregate of 5.4 million shares (“Tranche 3 Earn-out Shares”) of Common Stock Pursuant to the guidance under ASC 815, Derivatives and Hedging, the right to Earn-out Shares was classified as a Level 3 fair value measurement liability, and the increase or decrease in the fair value during the reporting period is recognized in the condensed consolidated statement of operations accordingly. The fair value of the Earn-out Shares liability was estimated using the Monte Carlo simulation of the stock prices based on historical and implied market volatility of a peer group of public companies. As of March 31, 2023 and December 31, 2022, the fair value of the Earn-out Shares liability was estimated to be $0.6 million and $0.6 million, respectively. The Company The allocated fair value to the Earn-out RSU component Compensation – Stock Compensation,	Note 7 – Recapitalization and Contingent Earn-out Shares Liability Recapitalization As discussed in Note 1 – Description of Business, on August 20, 2021, Legacy Xos and NextGen consummated the Business Combination contemplated by the Merger Agreement. Xos has been determined to be the accounting acquirer based on evaluation of the following facts and circumstances: ● Legacy Xos stockholders had the largest voting interest in the post-combination company; ● The Company’s board of directors is authorized to be up to nine members a nd had six members designated at the time of closing, and Legacy Xos had the ability to nominate the majority of the members of the Company’s board of directors as of the Closing; ● Legacy Xos management holds executive management roles (including Chief Executive Officer, Chief Operating Officer, Chief Financial Officer, and Chief Technology Officer, among others) for the post-combination company and is responsible for the day-to-day operations; ● The post-combination company assumed the Xos name: “Xos, Inc.”; and ● The intended strategy of the post-combination entity continued Legacy Xos’ strategy of being a leader in the electric vehicle industry. Accordingly, all historical financial information presented in these combined and consolidated financial statements represents the accounts of Legacy Xos and its wholly owned subsidiaries “as if” Legacy Xos is the predecessor and legal successor. The historical operations of Legacy Xos are deemed to be those of the Company. No step-up basis of intangible assets or goodwill was recorded in the business combination transaction consistent with the treatment of the transaction as a reverse capitalization. In connection with the Business Combination, each share of common stock, par value $0.0001 per share, issued by Legacy Xos prior to the Business Combination (“Legacy Xos Common Stock”) and preferred stock, par value $0.0001 per share, issued by Legacy Xos prior to the Business Combination (“Legacy Xos Preferred Stock”) issued and outstanding immediately prior to the Business Combination (with each share of Legacy Xos Preferred Stock being treated as if it were converted into Legacy Xos Common Stock immediately prior to the Business Combination) converted into the right to receive 1.956440 shares (the “Exchange Ratio”) of Common Stock. Also, in connection with the Business Combination, the following occurred: ● the merger of Legacy Xos into a wholly owned subsidiary of NextGen, with Legacy Xos surviving the merger as a wholly owned subsidiary of NextGen, with the combined company is referred to as “Xos”; ● 142,584,621 shares of Common Stock issued, including: (i) the Legacy Xos’ Common Stock, and (ii) Legacy Xos’ Preferred Stock, including the exercise and conversion of Legacy Xos’ Preferred Stock warrant (as if the Legacy Xos Preferred Stock had converted into the Legacy Xos’ Common Stock immediately prior to the reverse merger); ● the issuance and sale of 19,600,000 shares of Common Stock (PIPE investment) for a purchase price of $10.00 per share and an aggregate purchase price of $196.0 million (which excludes the sale of 2,000,000 shares in the aggregate for a purchase price of $10.00 per share and an aggregate purchase price of $20.0 million pursuant to an offering of Common Stock by the founders of Legacy Xos). On the Closing Date, one of the PIPE Investors, Grantchester C Change, LLC., did not fund their $4.0 million committed amount under the binding Subscription Agreement.; ● the settlement of the outstanding underwriting fees incurred in connection with the initial public offering of NextGen on October 9, 2020, for which the final cash amount owed was $11.2 million; ● the settlement of the direct and incremental transaction costs incurred prior to, or concurrent with, the closing of the business combination in the amount of $44.2 million, which are recorded as reduction to additional paid-in capital; ● the recognition of contingent earn-out shares provision as liability with a fair value of $101.7 million on the day of the merger consummation; and, ● the assumption of the Public Warrants (12,499,964 units) and Private Placement Warrants (6,333,334 units) at fair value of $17.9 million on the day of merger consummation. The net proceeds from the Business Combination, as reported in the consolidated statement of cash flows within the financing section for the year ended December 31, 2021, is as follows ( in thousands Cash from NextGen trust, net of redemptions $ 76,145 Cash from PIPE investment 196,000 Less: fees paid to the underwriters, including NextGen’s IPO underwriters (24,285 ) Less: other transaction costs (31,139 ) Net cash received from the business combination $ 216,721 The number of shares of Common Stock issued in connection with the transaction follows: Third party PIPE investors 19,600,000 NextGen sponsor and related parties 7,613,884 NextGen public shareholders 9,375,000 Xos stockholders 125,595,737 Total shares of Common Stock issued in the Business Combination 162,184,621 Contingent Earn-out Shares Liability The Company has a contingent obligation to issue 16.2 million shares (the “Earn-out Shares”) of Common Stock and grant 261,000 restricted stock units (“Earn-out RSUs”) to certain stockholders and employees upon the achievement of certain market share price milestones within specified periods following the Business Combination on August 20, 2021. The Earn-out Shares will be issued in tranches based on the following conditions: i. If the volume-weighted average closing share price (“VWAP”) of the Common Stock equals or exceeds $14.00 per share for any 10 trading days within any consecutive 20-trading day period between the merger closing date and the five ii. If the VWAP of the Common Stock equals or exceeds $20.00 per share for any 10 trading days within any consecutive 20-trading day period during the Earn-out Period, then the Company is required to issue an aggregate of 5.4 million shares (“Tranche 2 Earn-out Shares”) of Common Stock to holders with the contingent right to receive Earn-out Shares (excluding any Earn-out RSUs). If after Closing and during the Earn-out Period, there is a Change in Control (as defined in the Merger Agreement), the Company is required to issue Tranche 2 Earn-out Shares when the value per share of the Company is equal to or greater than $20.00 per share, but less than $25.00. iii. If the VWAP of the Common Stock equals or exceeds $25.00 per share for any 10 trading days within any consecutive 20-trading day period during the Earn-out Period, then the Company is required to issue an aggregate of 5.4 million shares (“Tranche 3 Earn-out Shares”) of Common Stock to holders with the contingent right to receive Earn-out Shares (excluding any Earn-out RSUs). If after Closing and during the Earn-out Period, there is a Change in Control (as defined in the Merger Agreement), the Company is required to issue Tranche 3 Earn-out Shares when the valuer per share of the Company is equal to or greater than $25.00 per share. Pursuant to the guidance under ASC 815, Derivatives and Hedging As of August 20, 2021, the initial fair value of the Earn-out Shares liability was recognized at $101.7 million with a corresponding reduction from the additional paid-in capital in stockholders’ (deficit) equity. As of December 31, 2022 and 2021, the fair value of the Earn-out Shares liability was estimated to be $0.6 million and $29.2 million, respectively. The Company recognized a gain on the change in fair value in Earn-out Shares liability of $28.7 million and $72.5 million in its consolidated statements of operations and comprehensive income (loss) for the years ended December 31, 2022 and 2021, respectively. The allocated fair value to the Earn-out RSU component, which is covered by ASU 718, Compensation – Stock Compensation,

Convertible Notes

Convertible Notes	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Convertible Notes [Abstract]
Convertible Notes	Note 7 — Convertible Debentures On August 9, 2022, the Company entered into a securities purchase agreement (the “Securities Purchase Agreement”) with YA II PN, Ltd. (“Yorkville”) for the issuance of convertible debentures, convertible into shares of Common Stock subject to certain conditions and limitations, in the principal amount of up to $35 million (the “Convertible Debentures”). On August 11, 2022, pursuant to the Securities Purchase Agreement, the Company sold and issued a Convertible Debenture to Yorkville in the principal The Convertible Debentures bear interest at an annual rate of 6%, payable at maturity, and have a maturity date of November 11, 2023, which the Company may extend by an additional three months in certain instances. The interest rate will increase to an annual rate of (i) 10% upon the occurrence and during the continuance of an event of default, and (ii) 7.5% for so long as “Registration Event” (as defined in the Convertible Debentures) remains in effect in accordance with the Registration Rights Agreement (described below). The Convertible Debentures provide a conversion right, in which any portion of the principal amount of the debt, together with any accrued but unpaid interest, may be converted into the Common Stock at a conversion price equal to the lower of (i) $2.4733 or (ii) 97% of the lowest daily volume weighted average price (“VWAP”) of the Common Stock during the three consecutive trading days immediately preceding the conversion (but not lower than a certain floor price (“Floor Price”) that is subject to further adjustment in accordance with the terms of the Convertible Debentures). The Floor Price was $0.59 as of March 31, 2023. The Convertible Debentures may not be converted into shares of Common Stock to the extent such conversion would result in Yorkville and its affiliates having beneficial ownership of more than 9.99% of the then outstanding shares of Common Stock; provided that this limitation may be waived by the investor upon not less than 65 days’ prior notice to the Company. The Convertible Debentures provide the The Convertible Debentures include a monthly prepayment provision that is triggered if (i) the daily VWAP of the Company’s Common Stock is less than the Floor Price for 5 consecutive trading days or (ii) the Company has issued pursuant to the Convertible Debentures in excess of 95% of the Common Stock available under the Exchange Cap, as defined in the Convertible Debentures. If this provision is triggered, the Company is required to make monthly payments, beginning on the 10th calendar day after the triggering date, of up to $4.0 million of principal (subject to a redemption premium of 5%) plus accrued and unpaid interest, subject to certain conditions (“Prepayments”). The monthly Prepayment requirement will cease if (i) the Company provides Yorkville a reset notice reducing the Floor Price, limited to no more than 85% of closing price on the trading day immediately prior to the notice and not less than $0.50 or (ii) the daily VWAP is greater than the Floor Price for 3 consecutive trading days. In the event the monthly Prepayment provision was triggered by the issuance in excess of 95% of the Common Stock available under the Exchange Cap, the monthly Prepayment requirement will cease on the date the Company has obtained stockholder approval to increase the number of shares of Common Stock available under the Exchange Cap and/or the Exchange Cap no longer applies. The monthly Prepayment requirement will cease upon the payment in full of all obligations under the Convertible Debentures. Three Prepayments, which included $9.0 million of principal payments, $0.5 million payment of redemption premiums The Company and Yorkville entered into a registration rights agreement (the “Registration Rights Agreement”) pursuant to which the Company is required to file a registration statement registering the resale by Yorkville of any shares of the Company’s Common Stock issuable upon conversion of the Convertible Debentures. The Company filed the registration statement on September 8, 2022 The derivative features of the Convertible Debentures are carried on the Company’s consolidated balance sheet at fair value of $0.5 million and $0.4 million in Derivative liabilities as of March 31, 2023 and December 31, 2022, respectively. For the three months ended March 31, 2023, the Company recorded a loss on the change in fair value of derivative liabilities of $0.1 million. The derivative The Company received proceeds, net of a 2% original issuance discount, of $34.3 million from Yorkville. Debt issuance costs of $0.3 million were recorded at inception The Convertible Debentures will not be included in the computation of either basic or diluted EPS for the three months ended March 31, 2023 in Note 16 — Net Loss per Share. This financial instrument is not included in basic EPS because it does not represent participating securities. Further, the Convertible Debentures are not included in diluted EPS because the Company reported a net loss from continuing operations for the three months ended March 31, 2023; thus, including these financial instruments would have an antidilutive As of March 31, 2023 and December 31, 2022, the Company had a principal balance of $24.0 million outstanding, net of unamortized debt discounts and issuance costs of $4.4 million and $33.0 million outstanding, net of unamortized debt discounts and issuance costs of $6.2 million, respectively. Amortization of debt discounts and issuance costs, recorded in other income (expense), net, for the three months ended March 31, 2023 totaled $1.8 million. The Company recorded interest expense of $0.4 million in other income (expense), net related to the Convertible Debentures during the three months ended March 31, 2023. Convertible Promissory Note On August 9, 2022, the Company entered into a note purchase agreement (the “Note Purchase Agreement”) with Aljomaih Automotive Co. (“Aljomaih”) under which the Company agreed to sell and issue to Aljomaih a convertible promissory note with a principal amount of $20.0 million. On August 11, 2022, pursuant to the Note Purchase Agreement, the Company sold and issued $20.0 million The Note bears interest at a rate of 10.0% per annum, payable at maturity in validly issued, fully paid and non-assessable shares of Common Stock (“Interest Shares”), unless earlier converted or paid. The Note matures on August 11, 2025. If the 10-day VWAP ending on the trading day immediately prior to the applicable payment date is greater than or equal to the Nasdaq Minimum Price (as defined in the Note) or the Company has received the requisite approval from its stockholders, the number of Interest Shares to be issued will be calculated based on the 10-day; otherwise, the number of Interest Shares to be issued will be based on the The Note may not be converted into shares of Common Stock and Interest Shares may not be issued to the extent (i) such conversion or issuance would result in the investor The Note also includes an optional redemption feature that provides the Company, on or after August 11, 2024, or as otherwise agreed to between the Company and Aljomaih in writing, the right to redeem the outstanding principal and accrued and unpaid interest, upon written notice not less than 5 trading days prior to exercise of the option, in full or in part and without penalty. The Company accounts for the Note in accordance with the guidance contained in ASC 815-40, Derivatives and Hedging-Contracts in Entity’s Own Equity, under which the The Company received proceeds of $20.0 million from Aljomaih. Debt issuance costs of $0.1 million were recorded at inception of the Note. Debt issuance costs are amortized The Note will not be included in the co mputation of either basic or diluted EPS for the three months ended March 31, 2023 in . This f basic As of March 31, 2023 and December 31, 2022, the Company	Note 8 – Convertible Notes Convertible Debentures On August 9, 2022, the Company entered into a securities purchase agreement (the “Securities Purchase Agreement”) with YA II PN, Ltd. (“Yorkville”) for the issuance of convertible debentures, convertible into shares of Common Stock subject to certain conditions and limitations, in the principal amount of up to $35 million (the “Convertible Debentures”). On August 11, 2022, pursuant to the Securities Purchase Agreement, the Company sold and issued a Convertible Debenture to Yorkville in the principal amount of $20.0 million . On September 21, 2022, pursuant to the Securities Purchase Agreement, the Company sold and issued an additional Convertible Debenture to Yorkville in the principal amount of $15.0 million. Yorkville will use commercially reasonable efforts to convert $2.0 million during each 30-day period beginning on September 9, 2022, provided that certain conditions are satisfied as of each such period. The Convertible Debentures bear interest at an annual rate of 6%, payable at maturity, and have a maturity date of November 11, 2023, which the Company may extend by an additional three months in certain instances. The interest rate will increase to an annual rate of (i) 10% upon the occurrence and during the continuance of an event of default, and (ii) 7.5% for so long as “Registration Event” (as defined in the Convertible Debentures) remains in effect in accordance with the Registration Rights Agreement (described below). The Convertible Debentures provide a conversion right, in which any portion of the principal amount of the debt, together with any accrued but unpaid interest, may be converted into the Common Stock at a conversion price equal to the lower of (i) $2.4733 or (ii) 97% of the lowest daily volume weighted average price (“VWAP”) of the Common Stock during the three consecutive trading days immediately preceding the conversion (but not lower than a certain floor price (“Floor Price”) that is subject to further adjustment in accordance with the terms of the Convertible Debentures). The Floor Price was $0.96 as of December 31, 2022. The Convertible Debentures may not be converted into shares of Common Stock to the extent such conversion would result in Yorkville and its affiliates having beneficial ownership of more than 9.99% of the then outstanding shares of Common Stock; provided that this limitation may be waived by the investor upon not less than 65 days’ prior notice to the Company. The Convertible Debentures provide the Company, subject to certain conditions, with a redemption right pursuant to which the Company, upon 10 business days’ prior notice to Yorkville, may redeem, in whole or in part, any of the outstanding principal and interest thereon at a redemption price equal to (i) the principal amount being redeemed, (ii) all accrued and unpaid interest under the applicable Convertible Debenture, and (iii) a redemption premium of 5% of the principal amount being redeemed. The Convertible Debentures include a monthly prepayment provision that is triggered if (i) the daily VWAP of the Company’s Common Stock is less than the Floor Price for 5 consecutive trading days or (ii) the Company has issued pursuant to the Convertible Debentures in excess of 95% of the Common Stock available under the Exchange Cap, as defined in the Convertible Debentures. If this provision is triggered, the Company is required to make monthly payments, beginning on the 10th calendar day after the triggering date, of up to $4.0 million of principal (subject to a redemption premium of 5%) plu s accrued and unpaid interest, subject to certain conditions (“Prepayments”). The monthly Prepayment requirement will cease if (i) the Company provides Yorkville a reset notice reducing the Floor Price, limited to no more than 85% of closing price on the trading day immediately prior to the notice and not less than $0.50 or (ii) the daily VWAP is greater than the Floor Price for 3 consecutive trading days. In the event the monthly Prepayment provision was triggered by the issuance in excess of 95% of the Common Stock available under the Exchange Cap, the monthly Prepayment requirement will cease on the date the Company has The Company and Yorkville entered into a registration rights agreement (the “Registration Rights Agreement”) pursuant to which the Company is required to file a registration statement registering the resale by Yorkville of any shares of the Company’s Common Stock issuable upon conversion of the Convertible Debentures. The Company filed the registration statement on September 8, 2022 and received notice of effectiveness on September 19, 2022. The derivative features of the Convertible Debentures are carried on the Company’s consolidated balance sheet at fair value of $0.4 million in Derivative liabilities as of . For the year ended he Company recorded a gain on the change in fair value of derivative liabilities of $7.4 million. The derivative liabilities associated with the Convertible Debentures will remain in effect until such time as the underlying Convertible Debentures and associated derivative liabilities as current liabilities given a maturity date of less than one year. The Company received proceeds, net of a 2% original issuance discount, of $34.3 million from Yorkville. Debt issuance costs of $0.3 million were recorded at inception of the Convertible Debentures. Debt discount and issuance costs are amortized through the maturity date of the debenture using the effective interest rate method. The Convertible Debentures will not be included in the computation of either basic or diluted EPS for the year ended December 31, 2022 in Note 19 – Net (Loss) Income per Share. This financial instrument is not included in basic EPS because it does not represent participating securities. Further, the Convertible Debentures are not included in diluted EPS because the Company reported a net loss from continuing operations for the year ended December 31, 2022; thus, including these financial instruments would have an antidilutive effect on EPS. As of December 31, 2022, the Company had a principal balance of $33.0 million outstanding, net of unamortized debt discounts and issuance costs of $6.2 million. Amortization of debt discounts and issuance costs, recorded in other income (expense), net, for the year ended December 31, 2022 totaled $2.6 million. The Company recorded interest expense of $0.7 million in other income (expense), net related to the Convertible Debentures during the year ended December 31, 2022. As of December 31, 2022, Yorkville converted Convertible Promissory Note On August 9, 2022, the Company entered into a note purchase agreement (the “Note Purchase Agreement”) with Aljomaih Automotive Co. (“Aljomai h”) under which the Company agreed to sell and issue to Aljomaih a convertible promissory note with a principal amount of $20.0 million. On August 11, 2022, pursuant to the Note Purchase Agreement, the Company sold and issued $20.0 million in principal amount of a convertible promissory note (the “Original Note”) to Aljomaih. On September 28, 2022, the Company and Aljomaih agreed to amend and restate the Original Note (as amended and restated, the “Note”) to, among other things, adjust the calculation of the shares of the Company’s Common Stock issuable as interest, as described further below. The Note Purchase Agreement includes an option to issue and sell additional convertible notes in a principal amount of up to an additional $20.0 million, upon the mutual consent of both parties by November 30, 2022, on terms and conditions to be negotiated in good faith. The Note bears interest at a rate of 10.0% per annum, payable at maturity in validly issued, fully paid and non-assessable shares of Common Stock (“Interest Shares”), unless earlier converted or paid. If the 10-day VWAP ending on the trading day immediately prior to the applicable payment date is greater than or equal to the Nasdaq Minimum Price (as defined in the Note) or the Company has received the requisite approval from its stockholders, the number of Interest Shares to be issued will be calculated based on the 10-day; otherwise, the number of Interest Shares to be issued will be based on the Nasdaq Minimum Price. The conversion price for the Note will initially be equal to $2.3817 per share, subject to adjustment in some events pursuant to the terms of the Note. The Company will have the right, in its sole discretion and exercisable at its election by sending notice of such exercise to Aljomaih, to irrevocably fix the method of se ttlement that will apply to all conversions of Notes. Methods of settlement include (i) physical settlement in shares of Common Stock, (ii) cash settlement determined by multiplying the principal being converted by the 10-day VWAP ending on the trading day immediately prior to the conversion date and dividing by the conversion price, or (iii) a combination of Common Stock and cash. The Note may not be converted into shares of Common Stock and Interest Shares may not be issued to the extent (i) such conversion or issuance would result in the investor having beneficial ownership of more than 19.99% of the then outstanding shares of the Company’s Common Stock or (ii) the aggregate number of shares issued would exceed the Authorized Share Cap (as defined in the Note). The Note also includes an optional redemption feature that provides the Company, on or after August 11, 2024, or as otherwise agreed to between the Company and Aljomaih in writing, the right to redeem the outstanding principal and accrued and unpaid interest, upon written notice not less than 5 trading days prior to exercise of the option, in full or in part and without penalty. The Company accounts for the Note in accordance with the guidance contained in ASC 815-40, Derivatives and Hedging-Contracts in Entity’s Own Equity, under which the Note was analyzed for the identification of material embedded features that meet the criteria for equity treatment and/or bifurcation and must be recorded as a liability. The Company classified the Note as a non-current liability given a maturity date of greater than one year. The Company received proceeds of $20.0 million from Aljomaih. Debt issuance costs of $0.1 million were recorded at inception of the Note. Debt issuance costs are amortized through the maturity date of the Note using the effective interest rate method. The Note will not be included in the computation of either basic or diluted EPS for the year ended December 31, 2022 in Note 19 – Net (Loss) Income per Share. This financial instrument is not included in basic EPS because it does not represent participating securities. Further, the Note is not included in diluted EPS because the Company reported a net loss from continuing operations for the year ended December 31, 2022; thus, including these financial instruments would have an antidilutive effect on EPS. As of December 31, 2022, the Company had a principal balance of $20.0 million outstanding, net of unamortized debt and issuance costs of $0.1 million. Amortization of debt issuance costs, recorded in other income (expense), net, for the year ended December 31, 2022 was immaterial. The Company recorded accrued interest expense of $0.8 million in other income (expense), net related to the Note as of December 31, 2022. Legacy Xos Convertible Notes Between 2016 through 2020, Legacy Xos issued approximately $21.5 million of convertible notes, with maturities ranging from ten years to less than one All of the converted notes bore simple interest at a rate of 8.0%. Interest on the notes was accumulated until the earlier of maturity or a transaction that triggered exercise of the conversion feature. All of the notes were unsecured and had varying maturity dates, as described below. For disclosure purposes, management has divided the convertible notes into three groups: Group 1 Converted Notes, Group 2 Converted Notes, and a Group 3 Converted Note. Group 1 Converted Notes Group 1 Converted Notes consisted of notes with an aggregated issue amount of $6.4 million, with ten The conversion at a discount to the subsequent qualified financing was evaluated as an embedded put feature requiring bifurcation as a separately recorded derivative liability instrument. The conversion based upon the stated valuation cap and fully diluted capitalization was evaluated as a conversion feature and did not require bifurcation as an embedded derivative. This conversion feature had zero intrinsic value on the commitment date. The bifurcated derivative feature of the Group 1 Converted Notes was recorded as a debt discount which is amortized to interest expense over the life of the respective converted note. The Company incurred debt discounts totaling $489,000 related to the conversion feature. The unamortized debt discounts at conversion, equaled $1.2 million at conversion and were eliminated upon conversion in accordance with ASC 470. Group 2 Converted Notes Group 2 Converted Notes consisted of notes with an aggregated issue amount of $14.1 million, with varying maturities ranging from March 2021 to August 2030, and of varying issuance dates that provide for four distinct resolutions: (a) payment of principal and accrued interest in cash at maturity, (b) conversion to a form of equity interest in Legacy Xos issued in a subsequent qualified financing at the lesser of (i) eighty percent (80%) to ninety percent (90%) of the per share price of the equity issued in the qualified financing or (ii) a valuation cap of $60,000,000 divided by the fully diluted capitalization, or (c) following certain corporate transactions, including a change in control a settlement in cash at an amount equal to the accrued interest plus three times the principal balance of the note or converted into Common Stock at a price per share equal to a valuation cap of $60,000,000 divided by the fully diluted capitalization, or (d) optionally converted into Common Stock at maturity at a per share price obtained by dividing $30,000,000 valuation cap by the fully diluted capitalization. Principal and accrued interest is payable on the maturity date. The conversion at a discount to the subsequent qualified financing, and the cash settlement following certain corporate transactions, were evaluated as embedded put features requiring bifurcation as a separately recorded derivative instruments. The conversion based upon the stated valuation cap and fully diluted capitalization was evaluated as a conversion feature and did not require bifurcation as an embedded derivative. This conversion feature had zero intrinsic value on the commitment date. The fair value of the bifurcated derivatives of the Group 2 Converted Notes was recorded as a debt discount which is amortized to interest expense over the life of the respective converted note. The Company incurred debt discounts totaling $5.2 million. The unamortized debt discounts at conversion, equaled $4.0 million and were eliminated upon conversion in accordance with ASC 470. Group 3 Converted Note The Group 3 Converted Note is a single note with a $1.0 million issue amount in December 2018, maturing in December 2020. This note was converted in the first quarter of fiscal year 2021. The noteholder elected to wait for conversion rather than collect the principal and accrued interest amounts. The Group 3 Converted Note allowed for payment in cash at maturity or, in the event of a conversion event, a conversion of the principal and accrued interest of the note into two percent (2%) of the outstanding equity of the Company after the conversion transaction. The conversion into 2% of the outstanding equity was evaluated as a conversion feature and did not require bifurcation as an embedded derivative. This conversion feature had zero intrinsic value on the commitment date, accordingly, no discount on the debt issuance was recorded and no discount had been amortized during the periods under presentation. However, during the fourth quarter of 2021, it became evident that all the converted notes were likely to be exercised and it was possible to determine an intrinsic value of the conversion feature. Accordingly, as of December 2020, the Company recognized a discount on the converted note of $645,000 and an offsetting derivative liability in the same amount. Due to the immediacy of conversion, the discount on the Group 3 Converted Note was not amortized.

SAFEs

SAFEs	12 Months Ended
	Dec. 31, 2022
SAFEs [Abstract]
SAFEs	Note 9 – SAFEs On October 30, 2020, the Company entered into a SAFE agreement (Simple Agreement for Future Equity) totaling $30,000 issued to Elemental Excelerator (the “SAFE” ). Conversion or cash-out events: The SAFE holder will either receive cash or shares of the Company’s Common Stock for its SAFE if a liquidity event were to occur before the expiration or termination of the SAFE. In the event of a dissolution, the SAFE holder will receive the purchase amount, due and payable immediately prior to, or concurrent with, the consummation of the dissolution event. The SAFE will terminate or expire upon either the issuance of capital stock to the investor, or payment of the amount due to the investor. Preference upon dissolution: In February 2021 the SAFE, upon approval by the board of directors of Legacy Xos, converted into shares of Class A Preferred Stock shares. The SAFE holder contributed an additional $0.6 million in cash and the $30,000 SAFE in exchange for 76,471 shares of Series A Preferred Stock.

Investments

Investments	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Investments [Abstract]
Investments	Note 8 — Amortized cost, gross unrealized gains/losses in accumulated (in thousands) March 31, 2023 Amortized Cost Gross Gross Fair Value Short-term investments: Corporate debt security $ 24,185 $ - $ (303 ) $ 23,882 U.S. treasuries 651 - (1 ) 650 Asset-backed security and other 3,029 - (33 ) 2,996 $ 27,865 $ - $ (337 ) $ 27,528 December 31, 2022 Amortized Cost Gross Gross Fair Value Short-term investments: Corporate debt security $ 40,177 $ - $ (612 ) $ 39,565 U.S. treasuries 2,201 - (21 ) 2,180 Asset-backed security and other 5,324 - (76 ) 5,248 Non-U.S. government and supranational bonds 3,685 - (30 ) 3,655 $ 51,387 $ - $ (739 ) $ 50,648 As of March 31, 2023, no allowance for credit losses was recorded related to an impairment of available-for-sale securities. The Company’s investments in marketable debt securities, available-for-sale that have been in a continuous unrealized loss position by type of security as of March 31, 2023 and December 31, 2022 consisted of the following (in thousands) March 31, 2023 Less than 12 months 12 months or greater Total Fair Value Gross Fair Value Gross Fair Value Gross Corporate debt security $ 405 $ - $ 23,477 $ (303 ) $ 23,882 $ (303 ) U.S. treasuries - - 650 (1 ) 650 (1 ) Asset-backed security and other - - 2,996 (33 ) 2,996 (33 ) $ 405 $ - $ 27,123 $ (337 ) $ 27,528 $ (337 ) December 31, 2022 Less than 12 months 12 months or greater Total Fair Value Gross Fair Value Gross Fair Value Gross Corporate debt security $ 1,790 $ (2 ) $ 37,775 $ (610 ) $ 39,565 $ (612 ) U.S. treasuries - - 2,180 (21 ) 2,180 (21 ) Asset-backed security and other - - 5,248 (76 ) 5,248 (76 ) Non-U.S. government and supranational bonds - - 3,655 (30 ) 3,655 (30 ) $ 1,790 $ (2 ) $ 48,858 $ (737 ) $ 50,648 $ (739 ) Gross realized gains and gross realized (in thousands) Three Months Ended 2023 2022 Gross realized gains $ - $ - Gross realized losses $ (91 ) $ (6 ) Amortized cost and fair value of marketable in thousands Amortized Cost Fair Value Due in one year or less $ 27,865 $ 27,528 Weighted average contractual maturity 0.3 years Amortized cost and fair value in thousands Amortized Cost Fair Value Due in one year or less $ 51,387 $ 50,648 Weighted average contractual maturity 0.3 years Actual maturities may differ from contractual	Note 10 – Investments in Marketable Debt Securities, Available-for-Sale Amortized cost, gross unrealized gains/losses in accumulated other comprehensive loss and fair value of marketable debt securities, available-for-sale, by type of security for the years ended December 31, 2022 and 2021 consisted of the following ( in thousands December 31, 2022 Amortized Cost Gross Gross Fair Value Short-term investments: Corporate debt security $ 40,177 $ – $ (612 ) $ 39,565 U.S. treasuries 2,201 – (21 ) 2,180 Asset-backed security and other 5,324 – (76 ) 5,248 Non-U.S. government and supranational bonds 3,685 – (30 ) 3,655 $ 51,387 $ – $ (739 ) $ 50,648 December 31, 2021 Amortized Cost Gross Gross Fair Value Short-term investments: Corporate debt security $ 71,406 $ – $ (57 ) $ 71,349 U.S. treasuries 3,415 – (7 ) 3,408 Asset-backed security and other 2,555 – (4 ) 2,551 Non-U.S. government and supranational bonds 16,405 1 (19 ) 16,387 Certificate of deposit 1,001 – – 1,001 94,782 1 (87 ) 94,696 Long-term investments: Corporate debt security 42,703 – (246 ) 42,457 U.S. treasuries 2,201 – (5 ) 2,196 Asset-backed security and other 5,438 – (28 ) 5,410 Non-U.S. government and supranational bonds 3,769 – (16 ) 3,753 Certificate of deposit 1,000 – – 1,000 $ 55,111 $ – $ (295 ) $ 54,816 The Company’s investment in marketable debt securities, available-for-sale that have been in a continuous unrealized loss position by type of security for the years ended December 31, 2022 and 2021 consisted of the following ( in thousands December 31, 2022 Less than 12 months 12 months or greater Total Fair Value Gross Fair Value Gross Fair Value Gross Corporate debt security $ 1,789 $ (2 ) $ 37,775 $ (610 ) $ 39,564 $ (612 ) US treasuries – – 2,181 (21 ) 2,181 (21 ) Asset-backed security and other – – 5,248 (76 ) 5,248 (76 ) Non-U.S. government and supranational bonds – – 3,655 (30 ) 3,655 (30 ) $ 1,789 $ (2 ) $ 48,859 $ (737 ) $ 50,648 $ (739 ) December 31, 2021 Less than 12 months 12 months or greater Total Fair Value Gross Fair Value Gross Fair Value Gross Corporate debt security $ 113,806 $ (303 ) $ – $ – $ 113,806 $ (303 ) US treasuries 5,604 (12 ) – – 5,604 (12 ) Asset-backed security and other 7,961 (32 ) – – 7,961 (32 ) Non-U.S. government and supranational bonds 20,140 (34 ) – – 20,140 (34 ) Certificates of deposit 2,001 – – – 2,001 – $ 149,512 $ (381 ) $ – $ – $ 149,512 $ (381 ) Gross realized gains and gross realized losses from the sales of the Company’s marketable debt securities, available-for-sale for the years ended December 31, 2022 and 2021 consisted of the following ( in thousands Years Ended 2022 2021 Gross realized gains $ – $ – Gross realized losses $ (147 ) $ (1 ) Amortized cost and fair value of marketable debt securities, available-for-sale by contractual maturity for the year ended December 31, 2022 consisted of the following ( in thousands, except weighted average data Amortized Cost Fair Value Due in one year or less $ 51,387 $ 50,648 Weighted average contractual maturity 0.3 years Amortized cost and fair value of marketable debt securities, available-for-sale by contractual maturity for the year ended December 31, 2021 consisted of the following ( in thousands, except weighted average data Amortized Cost Fair Value Due in one year or less $ 94,782 $ 94,696 Due after one year through five years $ 55,111 $ 54,816 $ 149,893 $ 149,512 Weighted average contractual maturity 0.8 years Actual maturities may differ from contractual maturities because certain issuers may have the right or obligation to prepay certain obligations with or without penalties.

Equity

Equity	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Stockholders Equity Note And Temporary Equity Disclosure Abstract
Equity	Note 9 — Xos Common and Preferred Stock The Company is authorized to issue two classes of stock to be designated, respectively, “Common Stock” and “Preferred Stock.” The total number of shares which the Company is authorized to issue is 1,010,000,000 shares. 1,000,000,000 shares shall be Common Stock, each having a par value of one-hundredth of one cent ($0.0001). 10,000,000 shares shall be Preferred Stock, each having Voting Rights Incorporation Preferred Stock and Nasdaq Deficiency Letter Pursuant to Nasdaq Listing Rule 5810(c)(3)(A), the Company is provided with a grace period of 180 calendar days, or until June 26, 2023, to meet the minimum bid price requirement of Rule 5450(a)(1) under the listing rules of Nasdaq. If at any time during the 180-calendar day grace period, the closing bid price of the Common Stock is at least $1.00 per share for a minimum of ten consecutive business days (unless the Nasdaq staff exercises its discretion to extend this ten business day period pursuant to Nasdaq Listing Rule 5810(c)(3)(H)), Nasdaq will provide the Company written confirmation of compliance and the matter will be closed. In the event the Company does not regain compliance within the 180-calendar day grace period, the Company may be eligible for an additional 180-calendar day grace period if it applies to transfer the listing of the Common Stock to the Nasdaq Capital Market. To qualify, the Company must meet the continued listing requirement for the applicable market value of publicly held shares requirement and all other applicable initial listing standards for the Nasdaq Capital Market, with the exception of the minimum bid price requirement, based on the Company’s most recent public filings and market information and provide written notice of its intention to cure the minimum bid price deficiency during the second compliance period by effecting a reverse stock split, if necessary. If the Nasdaq staff determines that the Company will not be able to cure the deficiency, or if the Company is otherwise not eligible for such additional compliance period, Nasdaq will provide notice that the Common Stock will be subject to delisting. The Company would have the right to appeal a determination to delist the Common Stock, and the Common Stock would remain listed on the Nasdaq Global Market until the completion of the appeal process. Standby Equity Purchase Agreement On March 23, 2022, the Company entered into a Standby Equity Purchase Agreement (the “SEPA”) with YA II PN, Ltd. (“Yorkville”), whereby the Company has the right, but not the obligation, to sell to Yorkville up to $125.0 million of shares of its Common Stock at its request any time during the 36 months following the execution of the SEPA, subject to certain conditions. The Company expects to use any net proceeds for working capital and general corporate purposes. As consideration for Yorkville’s commitment to purchase Under the Securities Purchase Agreement, the Company agreed not to effect an advance under the SEPA, without the advance mutual consent of both the Company and Yorkville, until the earliest of the date (i) all Convertible Debentures have been repaid or converted into Common Stock As of March 31, 2023 and December 31, 2022, the remaining	Note 11 – Equity Xos Common and Preferred Stock The Company is authorized to issue two classes of stock to be designated, respectively, “Common Stock” and “Preferred Stock.” The total number of shares which the Company is authorized to issue is 1,010,000,000 shares. 1,000,000,000 shares shall be Common Stock, each having a par value of one-hundredth of one cent ($0.0001). 10,000,000 shares shall be Preferred Stock, each having a par value of one-hundredth of one cent ($0.0001). Voting Rights Preferred Stock Legacy Xos’ Preferred Stock During the fourth quarter of 2021, Legacy Xos executed a financing round and issued shares of preferred stock (the “2020 Series A Financing’’). The 2020 Series A Financing included the authorization of 25,794,475 shares of Legacy Xos Preferred Stock in classes A through A-10. The shares of Class A Legacy Xos Preferred Stock was allocated to investors who contributed new money to Legacy Xos, while the shares of Class A-1 through A-10 Legacy Xos Preferred Stock were issued in exchange to convertible note holders. As part of this raise, 1,411,764 shares of Class A Legacy Xos Preferred Stock and one warrant exercisable for 319,411 shares of Class A Legacy Xos Preferred Stock were issued for aggregate cash proceeds of $9.6 million and a subscription receivable for $2.4 million. During the quarter ended March 31, 2021, Legacy Xos issued an additional 3,739,846 shares of Class A Legacy Xos Preferred Stock raising $31.8 million in cash proceeds, and the conversion of the SAFE (refer to Note 9 – SAFEs). As part of this transaction, Legacy Xos converted $21.5 million of convertible n otes and $2.5 million in accrued interest The Company determined the fair value of the issued shares of Legacy Xos Preferred Stock in connection with the note conversion using market rates experienced in other non-related party transactions, through the issuance of shares of Legacy Xos Preferred Stock. As some of the converted third-party notes have voting rights and others do not, the fair value of non-voting shares were reduced by 3%. Concurrent with the Business Combination, outstanding shares of Legacy Xos Preferred Stock were converted into shares of Common Stock in accordance with the Exchange Ratio. Standby Equity Purchase Agreement On March 23, 2022, the Company entered into a Standby Equity Purchase Agreement (the “SEPA”) with Yorkville, whereby the Company has the right, but not the obligation, to sell to Yorkville up to $125.0 million of shares of its Common Stock at its request any time during the 36 months following the execution of the SEPA, subject to certain conditions. The Company expects to use any net proceeds for working capital and general corporate purposes. As consideration for Yorkville’s commitment to purchase shares of Common Stock at the Company’s direction upon the terms and subject to the conditions set forth in the purchase agreement, upon execution of the purchase agreement, the Company issued 18,582 shares of Common Stock to Yorkville. Under the Securities Purchase Agreement, the Company agreed not to effect an advance under the SEPA, without the advance mutual consent of both the Company and Yorkville, until the earliest of the date (i) all Convertible Debentures have been repaid or converted into Common Stock or (ii) Yorkville no longer has any right or ability to convert any portion of the Convertible Debentures into Common Stock (collectively, the “Consent Termination Date”). Yorkville agreed to extend the term set forth in the SEPA for a number of days equal to the number of days between the date of the Securities Purchase Agreement and the Consent Termination Date. During the year ended December 31, 2022, the Company issued 1,809,515 shares of Common Stock under the SEPA for proceeds $4.3 million. As of December 31, 2022, the remaining commitment available under the agreement was $120.7 million.

Derivative Instruments

Derivative Instruments	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Disclosure Text Block [Abstract]
Derivative Instruments	Note 10 — Public and Private Placement Warrants As of March 31, 2023, the Company had 18,633,301 Public Warrants and 199,997 Private Placement Warrants outstanding, with fair values of $0.7 million and $7,000, respectively. The Public Warrants have an exercise price of $11.50 per share, subject to adjustments, and will expire on August 20, 2026 or earlier upon redemption or liquidation. The Public Warrants may only be exercised for a whole number of shares. No fractional Public Warrants will be issued upon separation of the units and only whole Public Warrants will trade. The Public Warrants became exercisable; provided that the Company has an effective registration statement under the Securities Act covering the issuance of the Common Stock issuable upon exercise of the Warrants and a current prospectus relating to them is available and such shares are registered, qualified or exempt from registration under the securities, or blue sky, laws of the state of residence of the holder (or the Company permits holders to exercise their Warrants on a cashless basis under the circumstances specified in the warrant agreement). A registration statement was filed with the SEC covering the issuance of the Common Stock issuable upon exercise of the Warrants, and the Company will use its commercially reasonable efforts to maintain the effectiveness of such registration statement and a current prospectus relating to those shares of Common Stock until the Public Warrants expire or are redeemed. If the shares The Private Placement Warrants are identical to the Public Warrants, except that the Private Placement Warrants and the Common Stock issuable upon exercise of the Private Placement Warrants were not transferable, assignable or salable until September 19, 2021, subject to certain limited exceptions. Additionally, the Private Placement Warrants will be non-redeemable so long as they are held Redemption of Warrants for cash when the price per Common Stock equals or exceeds $18.00: Once the Warrants become exercisable, the Company may redeem the outstanding Warrants (except as described above with respect to the Private Placement ● in whole and not in part; ● at a price of $0.01 per Warrant; ● upon not less than 30 days’ prior written notice of redemption to each Warrant holder; and ● if, and only if, the last reported sale price of Common Stock for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the Warrant holders (the “Reference Value”) equals or exceeds $18.00 per share (as adjusted for share sub-divisions, share dividends, rights issuances, consolidations, reorganizations, recapitalizations and the like). The Company will not redeem the Warrants as described above unless a registration statement under the Securities Act covering the issuance of the Common Redemption of Warrants for Common Stock when the price per share equals or exceeds $10.00: Once the Warrants become exercisable, the Company may redeem the outstanding Warrants (including both Public Warrants and Private Placement ● in whole and not in part; ● at $0.10 per Warrant upon a minimum of 30 days’ prior written notice of redemption provided that holders will be able to exercise their Warrants on a cashless basis prior to redemption and receive that number of shares determined by reference to an agreed table based on the redemption date and the “fair market value” of Common Stock; ● if, and only if, the Reference Value equals or exceeds $10.00 per share (as adjusted for share splits, share dividends, rights issuances, subdivisions, reorganizations, recapitalizations and the like); and ● if the Reference Value is less than $18.00 per share (as adjusted), the Private Placement Warrants must also concurrently be called for redemption on the same terms as the outstanding Public Warrants, as described above. The “fair market value” of Common In no event will the Company be required Embedded Derivative Liabilities on Convertible Debentures The Convertible Debentures are principally debt financial instrument hosts containing various embedded features and options. Upon analysis of these features and options, the Company identified one option present within both Convertible Debentures which required bifurcation from the host debt contract upon issuance of each debenture and subsequent periodic valuation under ASC	Note 12 – Derivative Instruments Public and Private Placement Warrants As of December 31, 2022, the Company had 18,633,601 Public Warrants and 199,997 Private Placement Warrants outstanding, with fair values of $0.7 million and $7,023, respectively. The Public Warrants have an exercise price of $11.50 per share, subject to adjustments, and will expire on August 20, 2026 or earlier upon redemption or liquidation. The Public Warrants may only be exercised for a whole number of shares. No fractional Public Warrants will be issued upon separation of the units and only whole Public Warrants will trade. The Public Warrants became exercisable; provided that the Company has an effective registration statement under the Securities Act covering the issuance of the Common Stock issuable upon exercise of the Warrants and a current prospectus relating to them is available and such shares are registered, qualified or exempt from registration under the securities, or blue sky, laws of the state of residence of the holder (or the Company permits holders to exercise their Warrants on a cashless basis under the circumstances specified in the warrant agreement). A registration statement was filed with the SEC covering the issuance of the Common Stock issuable upon exercise of the Warrants, and the Company will use its commercially reasonable efforts to maintain the effectiveness of such registration statement and a current prospectus relating to those shares of Common Stock until the Public Warrants expire or are redeemed. If the shares of Common Stock are at the time of any exercise of a Public Warrant not listed on a national securities exchange such that they satisfy the definition of a “covered security” under Section 18(b)(1) of the Securities Act, the Company may, at its option, requires holders of Public Warrants who exercise their warrants to do so on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act and, in the event the Company so elects, it will not be required to file or maintain in effect a registration statement. The Private Placement Warrants are identical to the Public Warrants, except that the Private Placement Warrants and the Common Stock issuable upon exercise of the Private Placement Warrants were not transferable, assignable or salable until September 19, 2021, subject to certain limited exceptions. Additionally, the Private Placement Warrants will be non-redeemable so long as they are held by the initial purchasers or their permitted transferees. If the Private Placement Warrants are held by someone other than the initial stockholders or their permitted transferees, the Private Placement Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants. Redemption of Warrants for cash when the price per Common Stock equals or exceeds $18.00: Once the Warrants become exercisable, the Company may redeem the outstanding Warrants (except as described above with respect to the Private Placement Warrants): ● in whole and not in part; ● at a price of $0.01 per Warrant; ● upon not less than 30 days’ prior written notice of redemption to each Warrant holder; and ● if, and only if, the last reported sale price of Common Stock for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the Warrant holders (the “Reference Value”) equals or exceeds $18.00 per share (as adjusted for share sub-divisions, share dividends, rights issuances, consolidations, reorganizations, recapitalizations and the like). The Company will not redeem the Warrants as described above unless a registration statement under the Securities Act covering the issuance of the Common Stock issuable upon exercise of the Warrants is then effective and a current prospectus relating to those Common Stock is available throughout the 30-day redemption period. If and when the Warrants become redeemable by the Company, it may exercise its redemption right even if the Company is unable to register or qualify the underlying securities for sale under all applicable state securities laws. Redemption of Warrants for Common Stock when the price per share equals or exceeds $10.00: Once the Warrants become exercisable, the Company may redeem the outstanding Warrants (including both Public Warrants and Private Placement Warrants): ● in whole and not in part; ● at $0.10 per Warrant upon a minimum of 30 days’ prior written notice of redemption provided that holders will be able to exercise their Warrants on a cashless basis prior to redemption and receive that number of shares determined by reference to an agreed table based on the redemption date and the “fair market value” of Common Stock; ● if, and only if, the Reference Value equals or exceeds $10.00 per share (as adjusted for share splits, share dividends, rights issuances, subdivisions, reorganizations, recapitalizations and the like); and ● if the Reference Value is less than $18.00 per share (as adjusted), the Private Placement Warrants must also concurrently be called for redemption on the same terms as the outstanding Public Warrants, as described above. The “fair market value” of Common Stock shall mean the average reported last sale price of Common Stock for the 10 trading days ending on the third trading day prior to the date on which the notice of redemption is sent to the holders of Warrants. In no event will the Company be required to net cash settle any Warrant. The Warrants may also expire worthless. Warrant Liability on Legacy Xos Preferred Stock In connection with the Series A Financing (see Note 11 – Equity), the Company issued one warrant to a holder of Legacy Xos Preferred Stock (the “Legacy Xos Preferred Stock Warrant”), which permitted a purchase of up to 319,411 shares of Class A Legacy Xos Preferred Stock at an exercise price of $8.50. The Legacy Xos Preferred Stock Warrant was exercisable for 5 years from issuance date and expires on 2025 or earlier upon the consummation of a liquidation event or a SPAC transaction. The Company has classified this Level 3 derivative instrument as a liability, with fair value changes flowing through the consolidated statements of operations. During the year ended December 31, 2021, the Legacy Xos Preferred Stock Warrant was exercised, resulting in a proceeds of $2.7 million. Embedded Derivative Liabilities on Convertible Debentures The Convertible Debentures are principally debt financial instrument hosts containing various embedded features and options. Upon analysis of these features and options, the Company identified one option present within both Convertible Debentures which required bifurcation from the host debt contract upon issuance of each debenture and subsequent periodic valuation under ASC 815. The Company estimates the fair value of the embedded features using onsolidated statements of operations and comprehensive income (loss) Embedded Derivative Liability on Legacy Xos Convertible Notes The convertible notes were principally a debt financial instrument host containing embedded features and for options which would otherwise be required to be bifurcated from the debt hosts and recognized as separate derivative liabilities subject to initial and subsequent periodic estimated fair value measurements under ASC 815. The Company determined that, with the 2020 Series A Financing (see Note 11 – Equity), the likelihood of the notes converting had risen to a near certainty as of December 31, 2020. Accordingly, the related derivative liability for these notes were revalued assuming a probability of 100% for conversion according to the notes’ terms. The fair value of the derivative liability was estimated using a probability weighted assessment of the settlement value. The significant unobservable inputs to the fair value calculation are the estimated probability that settlement will occur as well as the timing of such settlement. These are subjective estimates that may, and are likely to, change over the duration of the instrument with related changes in internal and external market factors. In addition, these techniques are highly volatile and sensitive to changes in inputs. Because derivative financial instruments are initially and subsequently carried at fair values, the Company’s income will reflect the volatility in these estimates and assumption changes. The Company has determined that as a result of the conversion, the probability of settlement occurring increased to 100% and adjusted the fair value of derivative liability accordingly. The carrying value of the embedded derivative on the convertible notes was recorded as a derivative liability on the consolidated balance sheet. As of December 31, 2021, there was no associated balance in the derivative liability due to conversion in conjunction with the Series A Financing during the 1st quarter of 202 1 further details.

Stock-Based Compensation

Stock-Based Compensation	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Stock-Based Compensation	Note 11 — 2018 Stock Plan On November 27, 2018, the Legacy Xos’ board of directors and stockholders adopted the 2018 Stock Plan. There are no Stock Options As of March 31, 2023, there were 1,569,996 Options outstanding under the 2018 Stock Plan. The amount and terms of Option grants were determined by the board of directors of Legacy Xos. The Options granted under the 2018 Stock Plan generally expire within 10 years from the date of grant and generally vest over 4 years, at the rate of 25% on the first anniversary of the date of grant Stock option activity during the three months Options Weighted Weighted Weighted Intrinsic Value December 31, 2022 – Options outstanding 1,572,451 $ 0.02 $ 0.02 7.14 $ 670,451 Granted - - - Exercised 1,647 0.02 0.02 Forfeited 808 0.02 0.02 March 31, 2023 – Options outstanding 1,569,996 $ 0.02 $ 0.02 6.90 $ 798,297 March 31, 2023 – Options vested and exercisable 1,105,080 $ 0.02 $ 0.02 6.74 $ 562,066 Aggregate intrinsic value represents the difference between the exercise price of the options and the fair value of the Company’s common stock. The aggregate intrinsic value of options exercised during the three months ended March 31, 2023 and 2022 were approxi mately a The Company estimates the fair value of options utilizing the Black-Scholes option pricing model, which is dependent upon several variables, including expected no 2021 Equity Incentive Plan On August 19, 2021 the Company’s stockholders approved the 2021 Equity Incentive Plan (the “2021 Equity Plan”), which was ratified by the Company’s board of directors on August 20, 2021. The 2021 Equity Plan provides for the grant of incentive stock options (“ISOs”), within the meaning of Section 422 of the Internal Revenue Code of 1986, as amended (the “Code”) to employees, including employees of any parent or subsidiary, and for the grant of no statutory stock options (“NSOs”), stock appreciation rights, restricted stock awards, RSUs, performance awards and other forms of awards to employees, directors and consultants, including employees and consultants of Xos’ affiliates. As of March 31, 2023, there were 20,701,956 shares of Common Stock available for issuance under the 2021 Equity Plan. RSU activity during the three months ended March RSUs Weighted Weighted December 31, 2022 – RSUs outstanding 10,308,272 $ 1.45 $ 4,565,534 Granted 1,156,455 $ 0.83 $ 969,652 Vested 1,590,991 $ 1.02 $ 1,089,668 Forfeited 650,204 $ 1.21 $ 514,189 March 31, 2023 – RSUs outstanding 9,223,532 $ 1.47 $ 4,842,354 The Company recognized stock-based compensation expense (including earn-out RSUs) in the condensed consolidated statements of operations and comprehensive in thousands) Three Months Ended 2023 2022 Cost of goods sold $ 129 $ 29 Research and development 501 261 Sales and marketing 267 58 General and administrative 1,115 1,043 Total stock-based compensation expense $ 2,012 $ 1,391 The unamortized stock-based compensation expense was $12.1 million as of March 31, 2023, and weighted average remaining amortization period as of March 31, 2023 was 2.53 years. The aggregate fair value of RSUs that vested was $1.1 million during the three months ended March 31, 2023.	Note 13 – Stock-Based Compensation 2018 Stock Plan On November 27, 2018, Legacy Xos’ board of directors and stockholders adopted the 2018 Stock Plan. There are no Options As of December 31, 2022 there were 1,572,451 Options outstanding under the 2018 Stock Plan. The amount and terms of option grants were determined by the board of directors of Legacy Xos. The options granted under the 2018 Stock Plan generally expire within 10 years from the date of grant and generally vest over four riod thereafter based on continued service. Stock option activity for the year ended December 31, 2022 consisted of the following: Options Weighted Weighted Weighted Intrinsic December 31, 2021 – Options outstanding 1,838,759 $ 0.02 $ 0.02 8.22 $ 5,756,797 Granted – – – Exercised 144,712 0.04 0.03 Forfeited 121,596 0.03 0.03 December 31, 2022 – Options outstanding 1,572,451 $ 0.02 $ 0.02 7.14 $ 670,451 December 31, 2022 – Options vested and exercisable 965,454 $ 0.02 $ 0.02 6.97 $ 411,741 Aggregate intrinsic value represents the difference between the exercise price of the options and the fair value of the Company’s Common Stock . The aggregate intrinsic value of options exercised during the years ended December 31, 2022 and 2021 were approximately $0.7 million and $5.8 million, respectively. The Company estimates the fair value of options utilizing the Black-Scholes option pricing model, which is dependent upon several variables, including expected option term, expected volatility of the Company’s share price over the expected term, expected risk-free rate and expected dividend yield rate. There were no 2021 Equity Plan On August 19, 2021 the Company’s stockholders approved the 2021 Equity Plan, which was ratified by the Company’s board of directors on August 20, 2021. The 2021 Equity Plan provides for the grant of incentive stock options (“ISOs”), within the meaning of Section 422 of the Internal Revenue Code of 1986, as amended (the “Code”) to employees, including employees of any parent or subsidiary, and for the grant of no statutory stock options (“NSOs”), stock appreciation rights, restricted stock awards, RSUs, performance awards and other forms of awards to employees, directors and consultants, including employees and consultants of Xos’ affiliates. As of December 31, 2022, there were 12,782,447 shares of Common Stock available for issuance under the 2021 Equity Plan. RSU activity for the year ended December 31, 2022 consisted of the following: RSUs Weighted Average Weighted Average December 31, 2021 – RSU outstanding 1,844,820 3.60 $ 5,811,183 Granted 11,268,054 1.42 15,727,706 Vested 1,217,537 3.09 1,932,613 Forfeited 1,587,065 2.67 2,584,102 December 31, 2022 – RSU outstanding 10,308,272 1.45 $ 4,565,534 The Company recognized stock-based compensation expense in the consolidated statements of operations and comprehensive income (loss) for the years ended December 31, 2022 and 2021 totaling approximate ly and $1.7 million, in thousands December 31, December 31, Cost of goods sold $ 406 $ – Research and development 860 361 Sales and marketing 472 108 General and administrative 3,484 1,189 Total $ 5,222 $ 1,658 The unamortized stock-based compensation was $13.5 million as of December 31, 2022, and weighted average remaining amortization period as of December 31, 2022 was 2.26 years. The aggregate fair value of RSUs that vested w as

Property and Equipment, Net

Property and Equipment, Net	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	Note 12 — Property and equipment, net consisted of the following (in thousands) March 31, December 31, Equipment $ 7,595 $ 7,595 Finance lease assets 9,283 9,283 Furniture & fixtures 173 173 Company vehicles 1,451 1,389 Leasehold improvements 1,401 1,401 Computers, software and related equipment 3,057 2,865 Construction in progress 347 346 Property and equipment, gross 23,307 23,052 Accumulated depreciation (5,555 ) (4,471 ) Property and equipment, net $ 17,752 $ 18,581 Depreciation expense during the three months	Note 14 – Property and Equipment, Net Property and equipment, net for the years ended December 31, 2022 and 2021 consisted of the following ( in thousands December 31, December 31, Equipment $ 7,595 $ 2,484 Finance lease assets 9,283 3,378 Furniture & fixtures 173 141 Company vehicles 1,389 153 Leasehold improvements 1,401 626 Computers, software and related equipment 2,865 1,289 Construction in progress 346 826 Property and Equipment, gross 23,052 8,897 Accumulated depreciation (4,471 ) (1,471 ) Property and Equipment, net $ 18,581 $ 7,426 Depreciation expense during the years ended December 31, 2022 and 2021 totaled approximately $2.1 million and $0.7 million, respectively.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 13 — Contractual Obligations The Company enters into non-cancellable long-term purchase in thousands Years ended December 31, Minimum Purchase Commitment 2023 (remainder of the year) $ 1,820 2024 1,300 2025 1,300 2026 1,300 2027 1,300 Thereafter 1,300 Total $ 8,320 Legal Contingencies Legal claims may arise from time to time in the normal course of business, the results of which may have a material effect on the Company’s accompanying unaudited condensed consolidated financial statements. As of March 31, 2023 and December 31, 2022, the Company was not a party to any legal proceedings, that individually or in the aggregate, are reasonably expected to have a material adverse effect on the Company’s results of operations, financial condition or cash flows.	Note 15 – Commitments and Contingencies Contractual Obligations The Company enters into non-cancellable long-term purchase orders and vendor agreements in the normal course of business. The estimated future payments having a remaining term in excess of one year as of December 31, 2022 were as follows ( in thousands Years ended December 31, Minimum 2023 $ 1,820 2024 1,300 2025 1,300 2026 1,300 2027 1,300 Thereafter 1,300 Total $ 8,320 Legal Contingencies Legal claims may arise from time to time in the normal course of business, the results of which may have a material effect on the Company’s accompanying consolidated financial statements. As of December 31, 2022, the Company was not a party to any legal proceedings, that individually or in the aggregate, are reasonably expected to have a material adverse effect on the Company’s results of operations, financial condition or cash flows.

Related Party Transactions

Related Party Transactions	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Related Party Transactions [Abstract]
Related Party Transactions	Note 14 — The Company leased property in North Hollywood, California from the Valley Industrial Properties which is owned by the Sunseeker Trust. The Sunseeker Trust is an irrevocable trust with the beneficiary being the mother of the CEO, Dakota Semler. The lease expired during April 2022 ent expense during the three months The Company has a contract manufacturing agreement with Fitzgerald Manufacturing Partners to provide manufacturing services. The owner of Fitzgerald Manufacturing Partners is a stockholder of the Company. We also have lease agreements with Fitzgerald Manufacturing Partners, for which we recorded rent expense of $0.2 million during each of the three months	Note 16 – Related Party Transactions The Company leases property in North Hollywood, California from the Valley Industrial Properties which is owned by the Sunseeker Trust. The Sunseeker Trust is an irrevocable trust with the beneficiary being the mother of the CEO, Dakota Semler. Rent expense incurred in the amount of $0.1 million The Company has a contract manufacturing agreement with Fitzgerald Manufacturing Partners to provide manufacturing services. The owner of Fitzgerald is a stockholder of the Company. The Company also utilizes Metalsa S.A. de C.V., a Mexico-based automotive supplier, to provide parts and manufacturing services. Metalsa has an investment in the Company in the form of a convertible note payable which was converted as part of the Series A Financing (see Note 11 – Equity, above). The Company had a partial recourse promissory note in the amount of $0.4 million due from the COO, Giordano Sordoni. The note was utilized to exercise options provided to him by the Company. Interest is compounded annually at a rate of 2.38%. The note was issued in the amount of $0.4 million on June 24, 2019. The full balance and interest of $15,000 was forgiven by the Company during the first quarter of 2021. During 2021, the Company converted 34 notes payable with outstanding carrying value of $18.9 million from related parties into 19,664,000 preferred shares as described above in Note 11 – Equity. These related parties consisted of the CEO, COO, board members, board advisors, and various trusts whose beneficiaries are relatives of the CEO. During 2021, the Company utilized employees from an entity owned by the CEO in conducting repairs and maintenance at their new headquarters. Amounts charged for these services were at the employees’ current salary rates including benefits and totaled $0.1 million during the year ended December 31, 2021. There were no comparable amounts charged during the year ended December 31, 2022.

Income Taxes

Income Taxes	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Note 15 — The effective tax rate during each of the three months ended March 31, 2023 and 2022 was 0%, respectively. State minimum taxes combined with losses resulted The Company recognizes tax benefits related to positions taken, or expected to be taken, on its tax returns only if the positions are “more-likely-than-not” sustainable. Once this threshold has been met, the Company’s measurement of its expected tax benefits is recognized in its financial statements. The Company does not have any uncertain tax positions that meet this threshold as of March 31, 2023 and December 31, 2022. The Company is subject to taxation and files income At March 31, 2023, the Company’s deferred income taxes were in a net asset position mainly due to deferred tax assets generated by net operating losses. The Company assesses the likelihood that its deferred tax assets will be realized. A full review of all positive and negative evidence needs to be considered, including the Company’s current and past performance, the market environments in which the Company operates, the utilization of past tax credits, the length of carryback and carryforward periods	Note 17 – Income Taxes Income (loss) before provision for income taxes for the years ended December 31, 2022 and 2021 consisted of the following ( in thousands December 31, December 31, U.S. $ (73,317 ) $ 23,403 Foreign – – Income (loss) before provision for income taxes $ (73,317 ) $ 23,403 The income tax expense for the years ended December 31, 2022 and 2021 consisted of the following ( in thousands December 31, December 31, Current: Federal $ – $ – State 8 2 Foreign – – Total current income tax expense $ 8 $ 2 Deferred: Federal $ – $ – State – – Foreign – – Total deferred income tax expense – – Income tax expense $ 8 $ 2 The reconciliation between the provision for income tax expense and the amount of income tax computed by applying the U.S. federal statutory rate to income before provision for income taxes as shown in the accompanying consolidated statements of operations and other comprehensive loss for the years ended December 31, 2022 and 2021 consisted of the following: December 31, December 31, Tax provision at U.S. federal statutory rate 21.00 % 21.00 % Nondeductible expenses (0.93 ) 0.11 Fair value adjustments on earnout interests liability 8.22 (65.06 ) Fair value adjustments on derivative liability 1.96 (16.60 ) Fair value adjustments on convertible notes – 12.66 Transaction costs – (21.91 ) Research and development credit 3.10 (3.18 ) State taxes, net of federal benefit 10.41 (20.33 ) Change in valuation allowance adjustment (44.79 ) 92.00 Other 1.02 1.32 Effective tax rate (0.01 )% 0.01 % The Company’s components of deferred tax assets and liabilities for the years ended December 31, 2022 and 2021 consisted of the following ( in thousands December 31, December 31, Deferred tax assets: Net operating loss carryover $ 39,061 $ 18,649 General business and other tax credits 5,622 1,180 Capitalized research and development 5,937 – Intangible assets 2,236 2,376 Fair value adjustments 199 – Lease liabilities 1,811 – Stock based compensation 1,092 188 Other non-current deferred tax assets 2,747 415 Subtotal 58,705 22,808 Valuation allowance (54,572 ) (21,530 ) Total $ 4,133 $ 1,278 Deferred tax liabilities: Fixed assets $ (998 ) $ (1,278 ) Operating lease right-of-use asset (1,770 ) – Other non-current deferred tax liabilities (1,365 ) – Total $ (4,133 ) $ (1,278 ) Net deferred tax asset $ – $ – The Company has recorded a full valuation allowance as of December 31, 2022 and 2021 since, in the judgement of management given the Company’s history of losses, the realization of these deferred tax assets was not considered more likely than not. The valuation allowance was $54.6 million and $21.5 million as of December 31, 2022 and 2021, respectively, with increases attributable to the current year’s provision. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the period in which those temporary differences become deductible. Management considers projected future taxable income and tax planning strategies in making this assessment. In accordance with Internal Revenue Code Section 382 (“Section 382”) and Section 383 (“Section 383”), a corporation that undergoes an “ownership change” (generally defined as a cumulative change (by value) of more than 50% in the equity ownership of certain stockholders over a rolling three-year period) is subject to limitations on its ability to utilize its pre-change net operating losses and research and development credits to offset post-change taxable income and post-change tax liabilities, respectively. The Company’s existing net operating losses and research and development credits may be subject to limitations arising from previous ownership changes, and the ability to utilize net operating losses could be further limited by Section 382 and Section 383 of the Code. In addition, future changes in the Company’s stock ownership, some of which may be outside of the Company’s control, could result in an ownership change under Section 382 and Section 383 of the Code. As of December 31, 2022, the Company had net operating loss carryforwards of $283.8 million. This consists of approximately $141.2 million of federal net operating losses and approximately $142.6 million of state net operating losses. The federal net operating losses have an indefinite carryforward period, and the state net operating losses may expire between 2036 and 2042. As of December 31, 2022, the Company had research and development credit carryforwards of $6.1 million. This consists of approximately $3.7 million federal research and development credits, which will begin to expire in 2041, and approximately $2.4 million California research and development credits, which do not expire. The Company is subject to taxation and files income tax returns with the U.S. federal government and various states. The Company currently is not under audit by the Internal Revenue Service or other similar tax authorities, and generally is not subject to examination for tax years prior to 2018. The Company had no unrecognized tax benefits for the years ended December 31, 2022 and 2021. Interest and penalties related to unrecognized tax benefits are recognized in operating expenses. No such interest and penalties were recognized during the years ended December 31, 2022 and 2021. The Company does not expect the amount of unrecognized tax benefits will materially change in the next twelve months. As a result of changes made by the Tax Cuts and Jobs Act of 2017, that became effective as of January 1, 2022, the Company is now required to capitalize for tax purposes certain research and development expenses, and amortize domestic expenses over a 5 years period and foreign expenses over a 15 year period, resulting in a deferred tax asset for the capitalized amounts.

Fair Value Measurements

Fair Value Measurements	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 17 — ASC 820, Fair Value Measurements and Disclosures U.S. GAAP establishes a fair value hierarchy ● Level 1: ● Level 2: ● Level 3: The Company’s financial instruments consist primarily of cash and cash equivalents, accounts receivable, investments in marketable debt securities, available-for-sale, accounts payable, other current liabilities, Warrants, convertible debt and the associated derivative liability. The fair value of cash and accounts receivable approximates carrying value due to their short-term maturity. As required by ASC 820, assets and liabilities measured at fair value are classified in their entirety based on the lowest level of input that is significant to their fair value measurement. Derivative financial instruments which are required to be measured at fair value on a recurring basis are measured at fair value using Level 3 inputs for all periods presented. Level 3 inputs are unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Assets and liabilities carried at fair value (in thousands) March 31, 2023 Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and Cash Equivalents (1) Money market funds $ 30,417 $ 30,417 $ - $ - $ 30,417 $ 30,417 - - Short-Term Investments: U.S. treasuries 650 650 - - Corporate debt security 23,882 - 23,882 - Asset-backed security and other 2,996 - 2,996 - 27,528 650 26,878 - Total financial assets $ 57,945 $ 31,067 $ 26,878 $ - Financial liabilities: Private Placement Warrants $ 7 $ - $ 7 $ - Public Warrants 659 659 - - Derivative Liabilities 497 - - 497 Contingent Earn-out Shares liability 616 - - 616 Total financial liabilities $ 1,779 $ 659 $ 7 $ 1,113 (1) Included in total cash and cash equivalents in the condensed consolidated balance sheets. December 31, 2022 Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and Cash Equivalents (1) Money market funds $ 22,481 $ 22,481 $ - $ - Corporate debt security 2,199 2,199 - - 24,680 24,680 - - Short-Term Investments: U.S. treasuries 2,180 2,180 - - Corporate debt security 39,565 - 39,565 - Asset-backed security and other 5,248 - 5,248 - Non-U.S. government and supranational bonds 3,655 - 3,655 - 50,648 2,180 48,468 - Total financial assets $ 75,328 $ 26,860 $ 48,468 $ - Financial liabilities: Private Placement Warrants $ 7 $ - $ 7 $ - Public Warrants 654 654 - - Derivative Liabilities 405 - - 405 Contingent Earn-out Shares liability 564 - - 564 Total financial liabilities $ 1,630 $ 654 $ 7 $ 969 (1) Included in total cash and cash equivalents in the condensed consolidated balance sheets. The changes in the fair value of Level 3 financial (in thousands): Derivative Liabilities Contingent Fair value at December 31, 2022 $ 405 $ 564 Recognition of earn-out RSUs - - Change in fair value during the period 92 52 Fair value at March 31, 2023 $ 497 $ 616 Significant unobservable inputs related to Level 3 earn-out shares liability consisted of the following: March 31, December 31, Stock price $ 0.53 $ 0.44 Stock price volatility 80 % 80 % Expected term 3.39 years 3.64 years Risk-free interest rate 3.8 % 4.2 % Significant unobservable inputs related March 31, December 31, Stock price $ 0.53 $ 0.44 Stock price volatility 80 % 80 % Expected term 0.62 years 0.86 years Risk-free interest rate 4.8 % 4.6 %	Note 18 – Fair Value Measurements ASC 820, Fair Value Measurements and Disclosures U.S. GAAP establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. As presented in the tables below, this hierarchy consists of three broad levels: ● Level 1: ● Level 2: ● Level 3: The Company’s financial instruments consist primarily of cash and cash equivalents, accounts receivable, investments in marketable debt securities, available-for-sale, accounts payable, other current liabilities, public and private placement warrants, derivative features of the Convertible Debentures and the contingent earn-out shares liability. The fair value of cash and accounts receivable approximates carrying value due to their short-term maturity. As required by ASC 820, assets and liabilities measured at fair value are classified in their entirety based on the lowest level of input that is significant to their fair value measurement. Derivative financial instruments which are required to be measured at fair value on a recurring basis are measured at fair value using Level 3 inputs for all periods presented. Level 3 inputs are unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Assets and liabilities carried at fair value on a recurring basis as of December 31, 2022 and 2021 consisted of the following ( in thousands December 31, 2022 Fair Value Level 1 Level 2 Level 3 Assets Cash and Cash Equivalents(1): Money market funds $ 22,481 $ 22,481 $ – $ – Corporate debt security 2,199 2,199 – – $ 24,680 $ 24,680 $ – $ – Short-Term Investments: U.S. treasuries $ 2,181 $ 2,181 $ – $ – Corporate debt security 39,564 – 39,564 – Asset-backed security and other 5,248 – 5,248 – Non-U.S. government and supranational bonds 3,655 – 3,655 – $ 50,648 $ 2,181 $ 48,467 $ – Total Financial Assets $ 75,328 $ 26,861 $ 48,467 $ – Financial Liabilities: Private Placement Warrants $ 7 $ – $ 7 $ – Public Warrants 654 654 – – Derivative Liabilities 405 – – 405 Contingent Earn-out Shares liability 564 – – 564 Total Financial Liabilities $ 1,630 $ 654 $ 7 $ 969 December 31, 2021 Fair Value Level 1 Level 2 Level 3 Assets Cash and Cash Equivalents(1): Money market funds $ 5,868 $ 5,868 $ - $ - Non-U.S. government and supranational bonds 647 - 647 - Corporate debt security 1,805 - 1,805 - $ 8,320 $ 5,868 $ 2,452 $ - Short-Term Investments: U.S. treasuries $ 3,408 $ 3,408 $ - $ - Corporate debt security 71,349 - 71,349 - Asset-backed security and other 2,551 - 2,551 - Non-U.S. government and supranational bonds 16,387 - 16,387 - Certificate of Deposit 1,001 - 1,001 - $ 94,696 $ 3,408 $ 91,288 $ - Long-Term Investments: U.S. treasuries $ 2,196 $ 2,196 $ - $ - Corporate debt security 42,457 - 42,457 - Asset-backed security and other 5,410 - 5,410 - Non-U.S. government and supranational bonds 3,753 - 3,753 - Certificate of Deposit 1,000 - 1,000 - $ 54,816 $ 2,196 $ 52,620 $ - Financial Liabilities: Private Placement Warrants $ 140 $ - 140 $ - Public Warrants 7,356 7,356 - - Contingent Earn-out Shares liability 29,240 - - 29,240 Total Financial Liabilities $ 36,736 $ 7,356 $ 140 $ 29,240 (1) Included in total cash and cash equivalents on the Consolidated Balance Sheets. The changes in the fair value of Level 3 financial liabilities during the year ended December 31, 2022 consisted of the following ( in thousands Derivative Liabilities on Contingent Earn–out Fair value at December 31, 2021 $ – $ 29,240 Recognition of earn-out RSUs – 6 Initial recognition of convertible debenture derivative liabilities 7,755 – Change in fair value during the period (7,350 ) (28,682 ) Fair value at December 31, 2022 $ 405 $ 564 Significant unobservable inputs related to Level 3 earn-out shares liability consisted of the following as of December 31, 2022: December 31, December 31, Stock price $ 0.44 $ 3.15 Stock price volatility 80.0 % 80 % Expected term 3.64 years 4.64 years Risk-free interest rate 4.2 % 1.21 % Significant unobservable inputs related to Level 3 derivative liabilities consisted of the following as of December 31, 2022: December 31, Stock price $ 0.44 Stock price volatility 80.0 % Expected term 0.86 years Risk-free interest rate 4.6 %

Net (Loss) Income per Share

Net (Loss) Income per Share	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Earnings Per Share [Abstract]
Net (Loss) Income per Share	Note 16 — Basic and diluted net loss per share for the three in thousands Three Months Ended 2023 2022 Numerator: Net loss $ (24,331 ) $ (24,030 ) Net loss attributable to common stockholders, basic (24,331 ) (24,030 ) Net loss attributable to common stockholders, diluted (1) $ (24,331 ) $ (24,030 ) Denominator: Basic Weighted average shares outstanding, basic 168,829 163,165 Basic net loss per share $ (0.14 ) $ (0.15 ) Diluted Weighted average shares outstanding, diluted (1) 168,829 163,165 Diluted net loss per share $ (0.14 ) $ (0.15 ) (1) Net loss attributable to common stockholders, diluted excludes adjustments related to the change in fair value of derivative liabilities, interest expense and amortization of discounts and issuance costs related to Convertible Debentures. Additionally, weighted average shares outstanding, diluted excludes the if-converted shares related to Convertible Debentures. These adjustments were excluded from the calculation of diluted net loss per share as they would have an antidilutive effect (see ). Potential weighted average shares that were excluded from the computation of diluted net income (loss) per share because their effect was anti- dilutive (in thousands) March 31, March 31, Contingent earn-out shares 16,422 16,422 Common stock public and private warrants 18,833 18,833 Restricted stock units 9,224 731 Stock options 1,570 1,813 Convertible debt 50,518 -	Note 19 – Net (Loss) Income per Share Basic and diluted net income (loss) per share for the years ended December 31, 2022 and 2021 consisted of the following ( in thousands, except for per share amounts December 31, December 31, Numerator: Net (loss) income $ (73,325 ) $ 23,401 Net (loss) income attributable to common stockholders, basic (73,325 ) 23,401 Change in fair value of derivative liabilities, net of tax 7,350 – Interest expense on convertible debentures, net of tax (3,267 ) – Net (loss) income attributable to common stockholders, diluted (77,408 ) 23,401 Denominator: Basic Weighted average common shares outstanding – basic 165,253 105,568 Basic net (loss) income per share $ (0.44 ) $ 0.22 Diluted Weighted average common shares outstanding from above 165,253 105,568 Add: dilutive effect of convertible debentures 9,129 2,189 Add: dilutive effect of RSUs – 29 Weighted average common shares outstanding 174,382 107,786 Diluted net (loss) income per share $ (0.44 ) $ 0.22 Potential weighted average shares that were excluded from the computation of diluted net (loss) income per share because their effect was anti-dilutive in December 31, 2022 and 2021 consisted of the following ( in thousands December 31, December 31, Contingent earn-out shares 16,422 5,984 Common stock public and private warrants 18,833 6,863 Restricted stock units 10,308 – Stock options 1,572 – If-converted common stock from convertible debt 8,397 –

Subsequent Events

Subsequent Events	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	Note 18 — Convertible Debentures Pursuant to the Convertible Debentures, as a result of the daily VWAP being less than the Floor Price for five consecutive trading days, the Company was required to make, and made, a Prepayment to Yorkville in the amount of $3.1 million on May 4, 2023. The Floor Price was $0.59 as of the date of this prospectus.	Note 20 – Subsequent Events Convertible Debentures Pursuant to the Convertible Debentures, as a result of the daily VWAP being less than the Floor Price for five consecutive trading days, the Company was required to make, and made, Prepayments to Yorkville in the amount of $3.7 million on January 3, 2023 and $3.2 million on January 10, 2023. Additionally, on March 21, 2023, the Company received notice that a Prepayment in the amount of $3.5 million was due on March 31, 2023, as a result of the daily VWAP being less than the Floor Price for five consecutive trading days. The Floor Price was $0.59 as of the date of this prospectus See Note 8 – Convertible Notes for additional information regarding the Convertible Debentures and the Prepayment requirement.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Description of Business [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (the “SEC”) for interim financial information. They do not include all of the information and footnotes required by U.S. GAAP for complete audited financial statements. The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, Legacy Xos and Xos Services. All significant intercompany accounts and transactions have been eliminated in consolidation. In the opinion of management, all adjustments (primarily consisting of normal accruals) considered for a fair presentation have been included. Operating results for the three months ended March 31, 2023 are not necessarily indicative of the results that may be expected for the year ending December 31, 2023. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements as of and for the years ended December 31, 2022 and 2021 presented in the Company’s filed with the SEC on March 31, 2023.	Basis of Presentation The Company’s consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”). The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the balance sheet date, as well as reported amounts of revenues and expenses during the reporting periods. The areas with significant estimates and judgments include, among others, inventory valuation, incremental borrowing rates for assessing operating and financing lease liabilities, useful lives of property and equipment, contingent earn-out shares liability, stock-based compensation, valuation of convertible debt and related embedded derivatives, common stock warrant liability and product warranty liability. Management bases its estimates on historical experience and on various other assumptions believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Actual results could differ from those estimates, and such differences could be material to the Company’s financial statements.	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the balance sheet date, as well as reported amounts of revenues and expenses during the reporting periods. The areas with significant estimates and judgments include, among others, inventory valuation, incremental borrowing rates for assessing operating and financing lease liabilities, useful lives of property and equipment, contingent earn-out shares liability, stock-based compensation, valuation of convertible debt and related embedded derivatives, common stock warrant liability and product warranty liability. Management bases its estimates on historical experience and on various other assumptions believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Actual results could differ from those estimates, and such differences could be material to the Company’s financial statements.
Reclassifications		Reclassifications Certain prior p eriod balances have been reclassified to conform to the current period presentation in the consolidated financial statements and the accompanying notes, including (i) presenting equipment leases as part of other current and non-current liabilities and (ii) classification of amounts comprising p Company reclassified depreciation expense to general and administrative expense
Concentration of Supply Risk		Revenue Recognition The Company generates revenue from the sale of its commercial electric vehicles, powertrains and battery packs, and goods and services related to charging infrastructure. ASC 606, Revenue from Contracts with Customers 1. Identifying the contract with a customer; 2. Identifying the performance obligations in the contract; 3. Determining the transaction price; 4. Allocating the transaction price to the performance obligations; and 5. Recognizing revenue as the performance obligations are satisfied. The Company recognizes revenue primarily consisting of product sales, inclusive of shipping and handling charges, net of estimates for customer returns. Revenue contracts are identified when an enforceable agreement has been made with a customer. Performance obligations are identified in the contract for each distinct products provided within the contract. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring products. All revenue is recognized when the Company satisfies its performance obligations under the contract. Any deposits from customers represent contract liabilities. The Company recognizes revenue by transferring the promised products to the customer, with the revenue recognized at the point in time the customer takes control of the products as agreed in the contracts, normally when delivered to the carrier. The Company recognizes revenue for shipping and handling charges at the time control is transferred for the related product. Costs for shipping and handling activities that occur after control of the product transfers to the customer are recognized at the time of sale and presented in cost of goods sold. The majority of its contracts have a single performance obligation, which is met at the point in time that the product is delivered to the carrier, and title passes to the customer, and are short term in nature. Sales tax collected from customers is not considered revenue and is accrued until remitted to the taxing authorities.
Cash, Cash Equivalents and Restricted Cash		Cash, Cash Equivalents and Restricted Cash The Company considers all highly liquid investments with original maturities of three months or less at the time of purchase as cash equivalents for which cost approximates fair value. Portions of the balance of cash and cash equivalents were held in financial institutions, various money market funds and short-term commercial paper. Money market funds have floating net asset values and may be subject to gating or liquidity fees. The likelihood of realizing material losses from cash and cash equivalents, including the excess of cash balances over federally insured limits, is remote. Restricted cash includes those cash accounts for which the use of funds is restricted by any contract or bank covenant, including letters of credit.
Accounts Receivable, Net	Accounts Receivable, Net The Company records unsecured and non-interest bearing accounts receivable at the gross invoice amount, net of any allowance for expected credit losses. The Company maintains its allo wance for expected credit losses at a level considered adequate to provide for potential account losses on the balance based on management’s evaluation of past losses, current customer conditions, and the anticipated impact of current economic conditions. The Company recorded an allowance for expected credit losses of $39,000 as of March 31, 2023. No	Accounts Receivable, Net The Company records unsecured and non-interest bearing accounts receivable at the gross invoice amount, net of any allowance for doubtful accounts. The Company maintains its allo wance for doubtful accounts at a level considered adequate to provide for potential account losses on the balance based on management’s evaluation of past losses, current customer conditions, and the anticipated impact of current economic conditions. The Company recorded an allowance for doubtful accounts of $39,000 as of December 31, 2022. No
Investments in Marketable Debt Securities, Available-for-Sale	Investments in Marketable Debt Securities, Available-for-Sale The Company maintains a portfolio of investments in a variety of fixed and variable rate debt securities, including U.S. treasuries, corporate debt, asset-backed securities and other, non-U.S. government and supranational bonds and certificate of deposit. The Company considers its investments in marketable debt securities to be available-for-sale, and accordingly, are recorded at their fair values. The Company determines the appropriate classification of investments in marketable debt securities at the ti me of purchase. Unrealized gains and losses on marketable debt securities, available-for-sale are recorded in Accumulated other comprehensive loss which is included within stockholders’ equity. Interest along with amortization of purchase premiums and accretion of discounts from the purchase date through the estimated maturity date, including consideration of variable maturities and contractual call provisions, are included in other income (expenses), net marketable debt securities, available-for-sale On January 1, 2023, the Company adopted ASU 2016-13, Financial Instruments – Credit Losses which requires that credit losses be presented as an allowance rather than as an impairment The Company reviews quarterly its investment portfolio of all securities The Company excludes accrued interest from both the fair value and the amortized cost basis of marketable debt securities, available-for-sale, for the purposes of identifying and measuring an impairment. An investment is impaired if the fair value is less than its amortized cost basis. Impairment relating to credit losses is recorded through a reduction in the amortized cost of the security or an allowance for credit losses and credit loss expense (included in selling, general and administrative expense), limited by the amount that the fair value is less than the amortized cost basis. Impairment that has not been recorded as a credit loss is recorded through other comprehensive income (loss), net of applicable taxes. The Company made an accounting policy election to not measure an allowance for credit losses for accrued interest receivables. The Company evaluates write-off of accrued interest receivable at the time credit loss exists for the underlying security. As of March 31, 2023 and 2022, we did not recognize any allowance for expected credit losses or impairment, respectively, on marketable debt securities – available-for-sale.	Investments in Marketable Debt Securities, Available-for-Sale The Company maintains a portfolio of investments in a variety of fixed and variable rate debt securities, including U.S. treasuries, corporate debt, asset-backed securities and other, non-U.S. government and supranational bonds and certificate of deposit. The Company considers its investments in marketable debt securities to be available-for-sale, and accordingly, are recorded at their fair values. The Company determines the appropriate classification of investments in marketable debt securities at the ti me of purchase. Interest along with amortization of purchase premiums and accretion of discounts from the purchase date through the estimated maturity date, including consideration of variable maturities and contractual call provisions, are included in other income (expenses), net The Company reviews quarterly its investment portfolio of all securities in an unrealized loss position to determine if an impairment charge exists. As of December 31, 2022 and 2021, we did not recognize any impairment on marketable debt securities – available-for-sale.
Inventories		Inventories The Company’s inventory, which includes raw materials, work in-process, and finished goods, is carried at the lower of cost or net realizable value. Inventory is valued using average costing, as that method accurately reflects the frequency of the Company’s inventory purchases. In the case of manufactured inventories and work in progress, cost includes an appropriate share of production overheads based on operating capacity. At the end of each reporting period, the Company evaluates whether its inventories are damaged, obsolete, or have material changes in price or other causes, and if so, a loss is recognized in the period in which it occurs. Inventory write-downs are also based on reviews for any excess or obsolescence. The Company reserves for any excess or obsolete inventories when it is believed that the net realizable value of inventories is less than the carrying value. The Company also reviews its inventory to determine whether its carrying value exceeds the net realizable amount (“NRV”) upon the ultimate sale of the inventory. NRV is the estimated selling price of inventory in the ordinary course of business, less estimated costs of completion, disposal, and transportation. At the end of each reporting period, the Company determines the estimated selling price of its inventory based on market conditions. Once inventory is written-down, a new, lower cost basis for that inventory is established and subsequent changes in facts and circumstances do not result in the restoration or increase in that newly established cost basis.
Prepaid Expenses and Other Current Assets		Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets primarily consists of prepaid inventory, other insurance assets, deposits, assets held-for-sale and prepaid license and subscriptions. Prepaid inventory includes contractual advance payments to suppliers for inventory to secure the raw materials needed for production and research and development purposes. Prepaid inventory is reclassified to inventories when received. Amortization expense on other prepaid assets and insurance assets is calculated using the straight-line method over the stated term of the prepaid assets and properly classified into the corresponding expense account. Assets held-for-sale are measured, on a quarterly basis, at the lower of their carrying value and fair value less costs to sell. Impairment costs are recorded in the period incurred.
Income Taxes		Income Taxes The Company applies the asset and liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases, as well as net operating losses and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be realized or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized as income or expense in the period that includes the enactment date. In assessing the realizability of deferred income tax assets, ASC 740 requires a more likely than not standard be met. If the Company determines that it is more likely than not that deferred income tax assets will not be realized, a valuation allowance must be established. The Company records a valuation allowance, when necessary, to reduce deferred tax assets to the amount expected to be realized. Estimates of the realizability of deferred tax assets, as well as the Company’s assessment of whether an established valuation allowance should be reversed, are based on projected future taxable income, the expected timing of the reversal of deferred tax liabilities, and tax planning strategies. When evaluating whether projected future taxable income will support the realization of deferred tax assets, the Company considers both its historical financial performance and general economic conditions. In addition, the Company considers the time frame over which it would take to utilize the deferred tax assets prior to their expiration. The Company utilizes a two-step approach to recognizing and measuring uncertain income tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained upon examination by the Internal Revenue Service (“IRS”) or other taxing authorities, including resolution of related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount which is more than 50% likely of being realized upon ultimate settlement. The Company considers many factors when evaluating and estimating tax positions and tax benefits, which may require periodic adjustments and may not accurately forecast actual outcomes.
Property and Equipment, net		Property and Equipment, net Property and equipment, net, including leasehold improvements, are stated at cost less accumulated depreciation. Depreciation expense is calculated using the straight-line method over the estimated useful lives of the asset. Leasehold improvements are depreciated over the shorter of the estimated life of asset or the lease term. Depreciation expense is included in cost of goods sold, general and administrative expense and research and development expense on our consolidated statements of operations and comprehensive income (loss). Construction in progress is comprised primarily of production equipment, tooling, and leasehold improvements related to the manufacturing of the Company’s products, including all costs of obtaining the asset and bringing it to the facilities in the condition necessary for its intended use. There is no depreciation provided for assets in construction in progress. Once completed, the assets are transferred to their respective asset classes, and depreciation begins when an asset is ready for its intended use. The estimated useful lives to calculate depreciation of property and equipment and leasehold improvements consisted of the following: Asset Category Useful Life Equipment 5 years Finance leases Shorter of the lease term or the useful lives of the assets Vehicles 5 years Leasehold improvements Shorter of the lease term or the useful lives of the assets Furniture and fixtures 5 years Computers, internally developed software and related equipment 3 years The Company capitalizes additions, renewals, and improvements greater than $5,000, while repairs and maintenance are expensed as incurred. When property and equipment is retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the accounts, and any gain or loss on the disposition is recorded in the consolidated statements of operations and comprehensive income (loss) as a component of other income (expense), net. The Company evaluates its property and equipment for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company measures recoverability by comparing the carrying amount to the future undiscounted cash flows that the asset or asset group is expected to generate. If the asset or asset group is not recoverable, its carrying amount is adjusted down to its fair value. No impairment losses of property and equipment were recognized for the years ended December 31, 2022 and 2021.
Warranty Liability	Warranty Liability The Company provides customers with a product warranty that assures that the products meet standard specifications and are free for periods typically between 2 to 5 years. The Company The reconciliation of the change in the Company’s product liability balances (in thousands) March 31, March 31, Warranty liability, beginning of period $ 1,099 $ 177 Reduction in liability (payments) (216 ) — Increase in liability 272 298 Warranty liability, end of period $ 1,155 $ 475	Warranty Liability The Company provides customers with a product warranty that assures that the products meet standard specifications and are free for periods typically between 2 to 5 years. The Company The reconciliation of the change in the Company’s product liability balances for the years ended December 31, 2022 and 2021 consisted of the following ( in thousands December 31, December 31, Warranty liability, beginning of period $ 177 $ – Reduction in liability (payments) (220 ) – Increase in liability 1,142 177 Warranty liability, end of period $ 1,099 $ 177
Public and Private Placement Warrants		Public and Private Placement Warrants The warrants to purchase shares of Common Stock at an exercise price of $11.50 per share originally issued in connection with NextGen’s initial public offering (the “Public Warrants”) and the warrants to purchase Common Stock originally issued in a private placement in connection with the initial public offering of NextGen (the “Private Placement Warrants are recognized as derivative liabilities in accordance with ASC 815. The Private Placement Warrants are identical to the Public Warrants, except that the Private Placement Warrants and the shares of Common Stock issuable upon exercise of the Private Placement Warrants were not transferable, assignable or salable until September 19, 2021, subject to certain limited exceptions. Additionally, the Private Placement Warrants will be non-redeemable so long as they are held by the initial purchasers or their permitted transferees. If the Private Placement Warrants are held by someone other than the initial purchasers or their permitted transferees, the Private Placement Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants. The Company determined the fair value of its Public Warrants based on the publicly listed trading price of such Warrants as of the valuation date. Accordingly, the Public Warrants are classified as Level 1 financial instruments. Additionally, since the Private Placement Warrants are substantially the same as the Public Warrants, the Company determined the fair value of its Private Placement Warrants based on the Public Warrant trading price. Accordingly, the Private Warrants are classified as Level 2 financial instruments.
Contingent Earn-out Shares Liability		Contingent Earn-out Shares Liability Earn-out Shares represent a freestanding financial instrument classified as liabilities on the accompanying consolidated balance sheets as the Company determined that these financial instruments are not indexed to the Company’s own equity in accordance with ASC 815, Derivatives and Hedging The earn-out triggers included a change of control provision within five years of the Closing, and achieving certain volume weighted average share prices (“VWAPs”) within five years of the Closing. These conditions result in the instrument failing indexation guidance and are properly reflected as a liability as of December 31, 2022 and 2021. In addition to the Earn-out Shares, the Company has a contingent obligation to issue restricted stock units (“Earn-out RSUs”) to certain stockholders and employees upon the achievement of certain market share price milestones within specified periods following the Business Combination. The allocated fair value to the Earn-out RSU component, which is covered by ASU 718, Compensation – Stock Compensation, is recognized as stock-based compensation expense over the vesting period commencing on the grant date of the award.
Convertible Debentures and Promissory Note		Convertible Debentures and Promissory Note The Company accounts for convertible debt pursuant to ASC 815, Derivatives and Hedging.
Legacy Xos Convertible Notes		Legacy Xos Convertible Notes In prior years, the Company issued convertible notes, which were convertible upon the Company obtaining additional equity financing, or in some cases, a change in control. At such time, the note holder will receive a calculated number of shares based on the additional equity financing. Certain notes provide a conversion discount to the share price at the time of the additional equity financing. The Company carries the convertible note liability at the outstanding principal balance, net of debt discounts, which approximates fair value. The convertible notes were principally a debt financial instrument host containing embedded features and /or options which would otherwise be required to be bifurcated from the debt hosts and recognized as separate derivative liabilities subject to initial and subsequent periodic estimated fair value measurements under ASC 815. The other income (expense) related to the convertible note fair value adjustment is presented in a single line in the consolidated statements of operations and comprehensive income (loss). All convertible notes were converted during the fourth quarter of 2020 and first quarter of 2021 as part of the Series A financing.
SAFE		SAFE On October 30, 2020, the Company issued Simple Agreement for Future Equity agreement totaling $30,000 to Elemental Excelerator (the “SAFE”). Conversion or cash-out events: In the event of an equity financing in which the Company issues and sells Preferred Stock for the purpose of raising capital, the SAFE will convert into a series of Preferred Stock of the Company. The SAFE will convert into the number of shares of Preferred Stock equal to $30,000 divided by 80% of the per share price of the equity financing event. SAFE holder will either receive cash for their note, or shares of the Company’s Common Stock if a liquidity event were to occur before the expiration or termination of the SAFE. In the event of a dissolution, the SAFE holder will receive the purchase amount, due and payable immediately prior to, or concurrent with, the consummation of the dissolution event. The SAFE will terminate or expire upon either the issuance of capital stock to the investor, or payment of the amount due to the investor. Preference upon dissolution : Should the Company dissolve or wind-up operations prior to a conversion or cash-out event, SAFE holder will be paid back their purchase amount prior to the distribution of assets to Common Stock investors and concurrent with payments for other Convertible Securities and/or Preferred Stock. In February 2021, the SAFE was converted into shares of Class A Preferred Stock. The SAFE holder contributed an additional $620,000 in cash and the SAFE Note in exchange for 76,471 shares of Class A Preferred Stock.
Leases		Leases Upon inception of a contract, the Company evaluates if the contract, or part of the contract, 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. Right-of-use (“ROU”) assets represent the Company’s right to use an underlying asset for the lease term, and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. The lease liability is measured as the present value of the unpaid lease payments, and the ROU asset value is derived from the calculation of the lease liability, including prepaid lease payments, if any. Lease payments include fixed and in-substance fixed payments, variable payments based on an index or rate, reasonably certain purchase options, termination penalties, fees paid by the lessee to the owners of a special-purpose entity for restructuring the transaction, and probable amounts the lessee will owe under a residual value guarantee. Lease payments do not include (i) variable lease payments other than those that depend on an index or rate, (ii) any guarantee by the lessee of the lessor’s debt, or (iii) any amount allocated to non-lease components, if such election is made upon adoption, per the provisions of ASU 2016-02, Leases When the Company cannot determine the actual implicit rate in a lease, it uses its estimated incremental borrowing rate, which is derived from information available at the lease commencement date, in determining the present value of lease payments. The Company gives consideration to its recent debt issuances, if any, as well as publicly available data for instruments with similar characteristics when calculating its incremental borrowing rate. Lease expense for operating lease payments is recognized on a straight-line basis over the lease term. The Company’s lease term includes any option to extend the lease when it is reasonably certain to be exercised based on considering all relevant economic factors. Operating expense charges from the lessor are accounted for on an accrual basis. The Company has elected not to separate the lease and non-lease components and also elected not to recognize operating lease right-of-use assets and operating lease liabilities for leases with an initial term of twelve months or less. The leases have remaining terms from less than 1 year to 4 years. The Company reviews the carrying value of its ROU assets for impairment whenever events or changes in circumstances indicate that the recorded value may not be recoverable. Recoverability of assets is measured by comparing the carrying amounts of the assets to the estimated future undiscounted cash flows, excluding financing costs. If the Company determines that an impairment exists, any related impairment loss is estimated based on fair values.
Research and Development Costs		Research and Development Costs The Company’s research and development costs are related to developing new products and services and improving existing products and services. The Company is investing in the continued development and improvement of its battery systems and technology as well as its chassis design. Research and development costs consist primarily of personnel-related expenses, consultants, engineering equipment and supplies, and design and testing expenses. Research and development expenses have been expensed as incurred and included in the consolidated statements of operations and comprehensive income (loss).
Advertising		Advertising Advertising costs are expensed as incurred and are included within sales and marketing expenses in the consolidated statements of operations and comprehensive income (loss). Advertising expenses for the years ended December 31, 2022 and 2021 totaled approximately $1.3 million and $0.4 million, r espectively.
Stock-Based Compensation		Stock-Based Compensation The Company accounts for stock-based compensation in accordance with ASC 718, Compensation – Stock Compensation Prior to the Business Combination, the Company issued stock options to purchase shares of Common Stock (“Options”) to employees and non-employees under the Xos, Inc. 2018 Stock Plan (the “2018 Stock Plan”). The Company allows employees to exercise options prior to vesting. The Company considers the consideration received for the early exercise of an option to be a deposit and the related amount is recorded as a liability. The liability is relieved when the options vest. The Company has the right to repurchase any unvested (but issued) shares upon termination of service of an employee at the original exercise price. The Company stopped issuing options under the 2018 Stock Plan in the fourth quarter of 2020. The Company estimated the fair value of options on the date of the grant using the Black-Scholes option pricing model. After the Business Combination, the Company issues restricted stock units (“RSUs”) to employees and non-employees under the Xos, Inc. 2021 Equity Incentive Plan (the “2021 Stock Plan”). The Company initially values RSUs based on the grant date closing price of the Company’s Common Stock. For awards with periodic vesting, the Company recognizes the related expense on a straight-line basis over the requisite service period for the entire award, subject to periodic adjustments to ensure that the cumulative amount of expense recognized through the end of any reporting period is at least equal to the portion of the grant date value of the award that has vested through that date. The Company accounts for forfeitures prospectively as they occur. If there are any modifications or cancellations of the underlying unvested share-based awards, the Company may be required to accelerate, increase or cancel any remaining unrecognized or previously recorded stock-based compensation expense.
Net (Loss) Income per Share		Net (Loss) Income per Share Basic income (loss) is computed using the weighted-average number of common shares outstanding during the period. Diluted income (loss) per share is computed using the weighted-average number of common shares and the dilutive effect of the number of ordinary shares that would have been outstanding if all potentially dilutive ordinary shares had been issued, using the treasury stock method, in accordance with ASC 260, Earnings Per Share The dilutive impacts of contingently issuable earn-out shares have been excluded from the diluted income (loss) per share calculation as the necessary conditions to be issued have not been satisfied. The dilutive impacts of Common Stock issuable upon the exercise of out-of-the-money Public and Private Placement Warrants have been excluded from the diluted income (loss) per share calculation. The dilutive impacts of RSUs and Options for the year ended December 31, 2022 have been excluded from the diluted loss per share calculation as the Company was in a loss position.
Concentrations of Credit and Business Risk	Concentrations of Credit and Business Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Depository Insurance Corporation coverage limit of $250,000. As of March 31, 2023 and 2022, the Company has not experienced During the three months ended March 31, 2023, one customer accounted for 82% of the Company’s revenues (gross of customer returns) . During the three months ended March 31, 2022, three customers accounted for 24%, 11%, and 10% of the Company’s revenues	Concentrations of Credit and Business Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Depository Insurance Corporation coverage limit of $250,000. As of December 31, 2022 and 2021, the Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such accounts. During the year ended December 31, 2022, one customer accounted for 42% of the Company’s revenues . During the year ended December 31, 2021, three customers accounted for 10%, 38%, and 46% of the Company’s revenues
Concentration of Supply Risk	Concentration of Supply Risk The Company is dependent on its suppliers, the majority of which are single	Concentration of Supply Risk The Company is dependent on its suppliers, the majority of which are single-source suppliers, and the inability of these suppliers to deliver necessary components of its products according to the schedule and at prices, quality levels and volumes acceptable to the Company, or its inability to efficiently manage these components, could have a material adverse effect on the Company’s results of operations and financial condition.
Defined Contribution Plan		Defined Contribution Plan We have a 401(k) savings plan that is intended to qualify as a deferred salary arrangement under Section 401(k) of the Internal Revenue Code. Under the 401(k) savings plan, participating employees are auto enrolled t o 3% of their eligible compensation, subject to certain limitations. We di make any contributions to the 401(k) savings plan during the years ended December 31, 2022 and 2021.
Recent Accounting Pronouncements Issued and Adopted		Recent Accounting Pronouncements Issued and Adopted: ASC 842, Leases Leases Leases On January 1, 2022, the Company adopted ASC 842 using the modified retrospective method. The Company has presented financial results and applied its accounting policies for the period beginning January 1, 2022 under ASC 842, while prior period results and accounting policies have not been adjusted and are reflected under legacy GAAP pursuant to ASC 840. In connection with the adoption of ASC 842, the Company performed an analysis of contracts under ASC 840 to ensure proper assessment of leases (or embedded leases) in existence as of January 1, 2022. The Company elected the package of practical expedients permitted under ASC 842, which allows the Company not to reassess (1) whether any expired or existing contracts as of the adoption date are or contain a lease, (2) lease classification for any expired or existing leases as of the adoption date and (3) initial direct costs for any existing leases as of the adoption date. The most significant impact of applying ASC 842 was the recognition of ROU asset and lease liabilities for operating leases in its condensed consolidated balance sheets. On January 1, 2022, the Company recognized an initial operating ROU asset of $7.7 million and associated operating lease liab ilities of $7.7 million. Refer to Note 6 – Leases for further information regarding the impact of the adoption of ASU 2016-02 on the Company’s financial statements, as well as its various accounting policies for each lease type. ASU 2020-06: In August 2020, the FASB issued ASU 2020-06, Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity.
Recent Accounting Pronouncements Issued and not yet Adopted		Recent Accounting Pronouncements Issued and not yet Adopted: ASU 2016-13, Financial Instruments – Credit Losses (“ASU 2016-13”): In June 2016, the FASB issued ASU 2016-13, the Company will be required to use an expected-loss model for its marketable debt securities, available-for sale, which requires that credit losses be presented as an allowance rather than as an impairment write-down. Reversals of credit losses (in situations in which the estimate of credit losses declines) is permitted in the reporting period that the change occurs. Current U.S. GAAP prohibits reflecting reversals of credit losses in current period earnings. At December 31, 2022 and 2021, the Company had $50.6 million and $149.5 million, respectively, in marketable debt securities, available for sale which would be subject to this new standard. As of December 31, 2022, these marketable debt securities, available for sale have an average credit rating of ‘A’ and no impairment write-downs have been recorded. ASU No. 2016-13 also applies to other financial assets including loans, trade receivables and any other financial assets not excluded from the scope that have the contractual right to receive cash. The Company is currently evaluating the impact of this new standard and does not expect the standard to have a material impact on its financial statements at adoption or in subsequent periods. The Company expects to adopt the new standard effective January 1, 2023.
Recent Accounting Pronouncements Issued and Adopted	Recent Accounting Pronouncements Issued and Adopted: The Company adopted ASU 2016-13, Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”), as amended, on January 1, 2023 using the modified retrospective approach method. As of March 31, 2023 and December 31, 2022 the Company had $27.5 million and $50.6 million, respectively, in marketable debt securities, available for sale which are subject to the new standard. As of January 1, 2023 and March 31, 2023, these marketable debt securities, available for sale have an average credit rating of A and no allowance for expected credit losses has been recorded. Under the modified retrospective approach, the Company would record a cumulative effect adjustment to retained earnings by recording an initial allowance for credit losses on marketable debt securities, available-for sale. Periods presented that are prior to the adoption date of January 1, 2023 will not be adjusted. ASU 2016-13 replaced the incurred loss impairment model with a methodology that reflects a current expected credit loss and made targeted changes to the impairment model for available-for-sale debt securities. ASU 2016-13 impacted all of the Company’s investments held at fair value, which included its marketable debt securities, available for sale. Upon adoption of ASU 2016-13 on January 1, 2023, no adjustment was recorded by the Company for an initial allowance for credit losses on marketable debt securities, available for sale and there was no cumulative effect adjustment to retained earnings. Subsequent increases or decreases in the allowance for credit losses on marketable debt securities, available for sale will be recorded in the Company’s condensed consolidated statements of operations and comprehensive loss. ASU 2016-13 also applied to the Company’s other financial assets including loans, trade receivables and other financial assets that have the contractual right to receive cash. These other financial assets were evaluated and the adoption of ASU 2016-13 did not have a material impact on the Company’s condensed consolidated financial statements.

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Description of Business [Abstract]
Schedule of property, plant and equipment		Asset Category Useful Life Equipment 5 years Finance leases Shorter of the lease term or the useful lives of the assets Vehicles 5 years Leasehold improvements Shorter of the lease term or the useful lives of the assets Furniture and fixtures 5 years Computers, internally developed software and related equipment 3 years
Schedule of reconciliation of the change in the product liability balances	March 31, March 31, Warranty liability, beginning of period $ 1,099 $ 177 Reduction in liability (payments) (216 ) — Increase in liability 272 298 Warranty liability, end of period $ 1,155 $ 475	December 31, December 31, Warranty liability, beginning of period $ 177 $ – Reduction in liability (payments) (220 ) – Increase in liability 1,142 177 Warranty liability, end of period $ 1,099 $ 177

Revenue Recognition (Tables)

Revenue Recognition (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Schedule of disaggregation of revenue	Three Months Ended 2023 2022 Product and service revenue Stepvans & vehicle incentives (1) $ 4,262 $ 6,863 Powertrains 5 14 Fleet-as-a-Service 166 95 Total product and service revenue 4,433 6,972 Ancillary revenue 264 59 Total revenues $ 4,697 $ 7,031 (1) Amounts are net of returns.	Years Ended 2022 2021 Product and service revenue Stepvans & vehicle incentives (1) $ 31,829 $ 2,735 Powertrains 2,226 2,152 Fleet-as-a-Service 606 – Total product revenue 34,661 4,887 Ancillary revenue 1,715 161 Total revenues $ 36,376 5,048 (1) Amounts are net of returns

Inventories (Tables)

Inventories (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Schedule of inventory	March 31, December 31, Raw materials $ 39,412 $ 40,271 Work in process 3,213 4,618 Finished goods 14,382 12,651 Total inventories $ 57,007 $ 57,540	December 31, December 31, Raw materials $ 40,271 $ 19,323 Work in process 4,618 10,659 Finished goods 12,651 901 Total inventories $ 57,540 $ 30,883

Selected Balance Sheet Data (Ta

Selected Balance Sheet Data (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Disclosure Text Block Supplement [Abstract]
Schedule of prepaid expenses and other current assets	March 31, December 31, Prepaid inventories $ 2,263 $ 2,372 Prepaid expenses and other (1) 1,295 1,299 Contract assets 1,132 290 Financed insurance premiums 3,036 2,289 Assets held for sale 750 1,850 Total prepaid expenses and other current assets $ 8,476 $ 8,100 (1) Primarily relates to prepaid insurance, licenses, subscriptions, contract assets and other receivables.	December 31, December 31, Prepaid inventories $ 2,372 $ 7,303 Prepaid expenses and other (1) 1,589 5,916 Financed insurance premiums 2,289 – Deposits (2) – 2,783 Assets held for sale 1,850 1,848 Total prepaid expenses and other current assets $ 8,100 $ 17,850 (1) Primarily relates to prepaid insurance, licenses, subscriptions and other receivables (2) Primarily relates to deposits on equipment purchases
Schedule of other current liabilities	March 31, December 31, Accrued expenses and other (1) $ 7,232 $ 7,589 Contract liabilities 764 193 Customer deposits 1,194 721 Warranty liability 1,155 1,099 Equipment notes payable 314 303 Short-term insurance financing notes 2,824 2,065 Operating lease liabilities, current 1,557 1,530 Finance lease liabilities, current 2,128 2,116 Total other current liabilities $ 17,168 $ 15,616 (1) Primarily relates to accrued inventory purchases, personnel costs, wages, health benefits, vacation and other accruals.	December 31, December 31, Accrued expenses and other (1) $ 7,782 $ 4,303 Customer deposits 721 899 Warranty liability 1,099 177 Equipment notes payable 303 482 Short-term insurance financing notes 2,065 – Operating lease liabilities, current 1,530 – Finance lease liabilities, current 2,116 – Total other current liabilities $ 15,616 $ 5,861 (1) Primarily relates to accrued inventory purchases, personnel costs, wages, health benefits, vacation and other accruals
Schedule of other non-current liabilities	March 31, December 31, Accrued interest expense $ 1,277 $ 784 Equipment notes payable, non-current 860 942 Operating lease liabilities, non-current 4,770 5,174 Finance lease liabilities, non-current 3,560 4,100 Total other non-current liabilities $ 10,467 $ 11,000	December 31, December 31, Accrued interest expense $ 784 $ – Equipment notes payable, non-current 942 1,594 Operating lease liabilities, non-current 5,174 – Finance lease liabilities, non-current 4,100 – Total other non-current liabilities $ 11,000 $ 1,594

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Schedule of lease assets and liabilities	Balance Sheet Location December 31, Assets Operating leases Operating lease right-of-use assets, net $ 6,555 Equipment finance leases Property and equipment, net 7,979 Total lease assets 14,534 Liabilities Current Operating leases Other current liabilities 1,530 Equipment finance leases Other current liabilities 2,116 Sub-total 3,646 Non-current Operating leases Other non-current liabilities 5,174 Equipment finance leases Other non-current liabilities 4,100 Sub-total 9,274 Total lease liabilities $ 12,920
Schedule of lease assets and liabilities	Years Ended Income Statement Location 2022 2021 Amortization Cost of goods sold $ 848 $ 222 Interest accretion on finance lease liabilities Other income (expense), net 428 52 Total $ 1,276 $ 274
Schedule of supplemental cash flow information, weighted-average remaining lease term and discount rate	Supplemental cash flow information: Cash paid for amounts included in the measurement of operating lease liabilities $ 1,734 ROU assets obtained in exchange for operating lease obligations $ 437 Weighted average remaining lease term: Operating leases 3.9 years Equipment finance leases 2.4 years Weighted average discount rate: Operating lease – IBR 5.5 % Equipment finance leases – rate implicit in the lease 6.9 %
Schedule of operating leases, maturity analysis	December 31, 2022 Operating Leases Equipment Finance Total 2023 $ 1,861 $ 2,552 $ 4,413 2024 1,907 2,467 4,374 2025 1,962 1,362 3,324 2026 1,631 498 2,129 Thereafter 114 157 271 Total future minimum lease payments 7,475 7,036 14,511 Less: imputed interest 771 820 1,591 Present value of Lease Liabilities $ 6,704 $ 6,216 $ 12,920
Schedule of future minimum rental payments for operating leases	December 31, 2021 Operating Leases Equipment Finance Total 2022 $ 1,167 $ 482 $ 1,649 2023 1,158 442 1,600 2024 1,192 386 1,578 2025 1,228 401 1,629 2026 1,265 339 1,604 Thereafter 106 27 133 Total future minimum lease payments $ 6,116 $ 2,077 $ 8,193

Recapitalization and Continge_2

Recapitalization and Contingent Earn-out Shares Liability (Tables)	12 Months Ended
	Dec. 31, 2022
Recapitalization Disclosure Abstract
Schedule of reverse recapitalization	Cash from NextGen trust, net of redemptions $ 76,145 Cash from PIPE investment 196,000 Less: fees paid to the underwriters, including NextGen’s IPO underwriters (24,285 ) Less: other transaction costs (31,139 ) Net cash received from the business combination $ 216,721 Third party PIPE investors 19,600,000 NextGen sponsor and related parties 7,613,884 NextGen public shareholders 9,375,000 Xos stockholders 125,595,737 Total shares of Common Stock issued in the Business Combination 162,184,621

Investments (Tables)

Investments (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Investments [Abstract]
Schedule of amortized cost, gross unrealized gains/losses in accumulated other comprehensive loss and fair value of marketable debt securities, available-for-sale	March 31, 2023 Amortized Cost Gross Gross Fair Value Short-term investments: Corporate debt security $ 24,185 $ - $ (303 ) $ 23,882 U.S. treasuries 651 - (1 ) 650 Asset-backed security and other 3,029 - (33 ) 2,996 $ 27,865 $ - $ (337 ) $ 27,528 December 31, 2022 Amortized Cost Gross Gross Fair Value Short-term investments: Corporate debt security $ 40,177 $ - $ (612 ) $ 39,565 U.S. treasuries 2,201 - (21 ) 2,180 Asset-backed security and other 5,324 - (76 ) 5,248 Non-U.S. government and supranational bonds 3,685 - (30 ) 3,655 $ 51,387 $ - $ (739 ) $ 50,648	December 31, 2022 Amortized Cost Gross Gross Fair Value Short-term investments: Corporate debt security $ 40,177 $ – $ (612 ) $ 39,565 U.S. treasuries 2,201 – (21 ) 2,180 Asset-backed security and other 5,324 – (76 ) 5,248 Non-U.S. government and supranational bonds 3,685 – (30 ) 3,655 $ 51,387 $ – $ (739 ) $ 50,648 December 31, 2021 Amortized Cost Gross Gross Fair Value Short-term investments: Corporate debt security $ 71,406 $ – $ (57 ) $ 71,349 U.S. treasuries 3,415 – (7 ) 3,408 Asset-backed security and other 2,555 – (4 ) 2,551 Non-U.S. government and supranational bonds 16,405 1 (19 ) 16,387 Certificate of deposit 1,001 – – 1,001 94,782 1 (87 ) 94,696 Long-term investments: Corporate debt security 42,703 – (246 ) 42,457 U.S. treasuries 2,201 – (5 ) 2,196 Asset-backed security and other 5,438 – (28 ) 5,410 Non-U.S. government and supranational bonds 3,769 – (16 ) 3,753 Certificate of deposit 1,000 – – 1,000 $ 55,111 $ – $ (295 ) $ 54,816
Schedule of investments in available-for-sale securities that have been in a continuous unrealized loss position	March 31, 2023 Less than 12 months 12 months or greater Total Fair Value Gross Fair Value Gross Fair Value Gross Corporate debt security $ 405 $ - $ 23,477 $ (303 ) $ 23,882 $ (303 ) U.S. treasuries - - 650 (1 ) 650 (1 ) Asset-backed security and other - - 2,996 (33 ) 2,996 (33 ) $ 405 $ - $ 27,123 $ (337 ) $ 27,528 $ (337 ) December 31, 2022 Less than 12 months 12 months or greater Total Fair Value Gross Fair Value Gross Fair Value Gross Corporate debt security $ 1,790 $ (2 ) $ 37,775 $ (610 ) $ 39,565 $ (612 ) U.S. treasuries - - 2,180 (21 ) 2,180 (21 ) Asset-backed security and other - - 5,248 (76 ) 5,248 (76 ) Non-U.S. government and supranational bonds - - 3,655 (30 ) 3,655 (30 ) $ 1,790 $ (2 ) $ 48,858 $ (737 ) $ 50,648 $ (739 )	December 31, 2022 Less than 12 months 12 months or greater Total Fair Value Gross Fair Value Gross Fair Value Gross Corporate debt security $ 1,789 $ (2 ) $ 37,775 $ (610 ) $ 39,564 $ (612 ) US treasuries – – 2,181 (21 ) 2,181 (21 ) Asset-backed security and other – – 5,248 (76 ) 5,248 (76 ) Non-U.S. government and supranational bonds – – 3,655 (30 ) 3,655 (30 ) $ 1,789 $ (2 ) $ 48,859 $ (737 ) $ 50,648 $ (739 ) December 31, 2021 Less than 12 months 12 months or greater Total Fair Value Gross Fair Value Gross Fair Value Gross Corporate debt security $ 113,806 $ (303 ) $ – $ – $ 113,806 $ (303 ) US treasuries 5,604 (12 ) – – 5,604 (12 ) Asset-backed security and other 7,961 (32 ) – – 7,961 (32 ) Non-U.S. government and supranational bonds 20,140 (34 ) – – 20,140 (34 ) Certificates of deposit 2,001 – – – 2,001 – $ 149,512 $ (381 ) $ – $ – $ 149,512 $ (381 )
Schedule of gross realized gains and gross realized losses	Three Months Ended 2023 2022 Gross realized gains $ - $ - Gross realized losses $ (91 ) $ (6 )	Years Ended 2022 2021 Gross realized gains $ – $ – Gross realized losses $ (147 ) $ (1 )
Schedule of amortized cost and fair value of marketable debt securities, available-for-sale, by contractual maturity	Amortized Cost Fair Value Due in one year or less $ 27,865 $ 27,528 Weighted average contractual maturity 0.3 years Amortized Cost Fair Value Due in one year or less $ 51,387 $ 50,648 Weighted average contractual maturity 0.3 years	Amortized Cost Fair Value Due in one year or less $ 51,387 $ 50,648 Weighted average contractual maturity 0.3 years Amortized Cost Fair Value Due in one year or less $ 94,782 $ 94,696 Due after one year through five years $ 55,111 $ 54,816 $ 149,893 $ 149,512 Weighted average contractual maturity 0.8 years

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of stock option activity	Options Weighted Weighted Weighted Intrinsic Value December 31, 2022 – Options outstanding 1,572,451 $ 0.02 $ 0.02 7.14 $ 670,451 Granted - - - Exercised 1,647 0.02 0.02 Forfeited 808 0.02 0.02 March 31, 2023 – Options outstanding 1,569,996 $ 0.02 $ 0.02 6.90 $ 798,297 March 31, 2023 – Options vested and exercisable 1,105,080 $ 0.02 $ 0.02 6.74 $ 562,066	Options Weighted Weighted Weighted Intrinsic December 31, 2021 – Options outstanding 1,838,759 $ 0.02 $ 0.02 8.22 $ 5,756,797 Granted – – – Exercised 144,712 0.04 0.03 Forfeited 121,596 0.03 0.03 December 31, 2022 – Options outstanding 1,572,451 $ 0.02 $ 0.02 7.14 $ 670,451 December 31, 2022 – Options vested and exercisable 965,454 $ 0.02 $ 0.02 6.97 $ 411,741
Schedule of RSU activity	RSUs Weighted Weighted December 31, 2022 – RSUs outstanding 10,308,272 $ 1.45 $ 4,565,534 Granted 1,156,455 $ 0.83 $ 969,652 Vested 1,590,991 $ 1.02 $ 1,089,668 Forfeited 650,204 $ 1.21 $ 514,189 March 31, 2023 – RSUs outstanding 9,223,532 $ 1.47 $ 4,842,354	RSUs Weighted Average Weighted Average December 31, 2021 – RSU outstanding 1,844,820 3.60 $ 5,811,183 Granted 11,268,054 1.42 15,727,706 Vested 1,217,537 3.09 1,932,613 Forfeited 1,587,065 2.67 2,584,102 December 31, 2022 – RSU outstanding 10,308,272 1.45 $ 4,565,534
Schedule of company recognized stock-based compensation expense in the consolidated statements of operations and comprehensive income (loss)	Three Months Ended 2023 2022 Cost of goods sold $ 129 $ 29 Research and development 501 261 Sales and marketing 267 58 General and administrative 1,115 1,043 Total stock-based compensation expense $ 2,012 $ 1,391	December 31, December 31, Cost of goods sold $ 406 $ – Research and development 860 361 Sales and marketing 472 108 General and administrative 3,484 1,189 Total $ 5,222 $ 1,658

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	March 31, December 31, Equipment $ 7,595 $ 7,595 Finance lease assets 9,283 9,283 Furniture & fixtures 173 173 Company vehicles 1,451 1,389 Leasehold improvements 1,401 1,401 Computers, software and related equipment 3,057 2,865 Construction in progress 347 346 Property and equipment, gross 23,307 23,052 Accumulated depreciation (5,555 ) (4,471 ) Property and equipment, net $ 17,752 $ 18,581	December 31, December 31, Equipment $ 7,595 $ 2,484 Finance lease assets 9,283 3,378 Furniture & fixtures 173 141 Company vehicles 1,389 153 Leasehold improvements 1,401 626 Computers, software and related equipment 2,865 1,289 Construction in progress 346 826 Property and Equipment, gross 23,052 8,897 Accumulated depreciation (4,471 ) (1,471 ) Property and Equipment, net $ 18,581 $ 7,426

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Schedule of non-cancellable long-term purchase orders and vendor agreements	Years ended December 31, Minimum Purchase Commitment 2023 (remainder of the year) $ 1,820 2024 1,300 2025 1,300 2026 1,300 2027 1,300 Thereafter 1,300 Total $ 8,320	Years ended December 31, Minimum 2023 $ 1,820 2024 1,300 2025 1,300 2026 1,300 2027 1,300 Thereafter 1,300 Total $ 8,320

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of income (loss) before provision for income taxes	December 31, December 31, U.S. $ (73,317 ) $ 23,403 Foreign – – Income (loss) before provision for income taxes $ (73,317 ) $ 23,403
Schedule of income tax expense	December 31, December 31, Current: Federal $ – $ – State 8 2 Foreign – – Total current income tax expense $ 8 $ 2 Deferred: Federal $ – $ – State – – Foreign – – Total deferred income tax expense – – Income tax expense $ 8 $ 2
Schedule of reconciliation between the provision for income tax expense	December 31, December 31, Tax provision at U.S. federal statutory rate 21.00 % 21.00 % Nondeductible expenses (0.93 ) 0.11 Fair value adjustments on earnout interests liability 8.22 (65.06 ) Fair value adjustments on derivative liability 1.96 (16.60 ) Fair value adjustments on convertible notes – 12.66 Transaction costs – (21.91 ) Research and development credit 3.10 (3.18 ) State taxes, net of federal benefit 10.41 (20.33 ) Change in valuation allowance adjustment (44.79 ) 92.00 Other 1.02 1.32 Effective tax rate (0.01 )% 0.01 %
Schedule of components of deferred tax assets and liabilities	December 31, December 31, Deferred tax assets: Net operating loss carryover $ 39,061 $ 18,649 General business and other tax credits 5,622 1,180 Capitalized research and development 5,937 – Intangible assets 2,236 2,376 Fair value adjustments 199 – Lease liabilities 1,811 – Stock based compensation 1,092 188 Other non-current deferred tax assets 2,747 415 Subtotal 58,705 22,808 Valuation allowance (54,572 ) (21,530 ) Total $ 4,133 $ 1,278 Deferred tax liabilities: Fixed assets $ (998 ) $ (1,278 ) Operating lease right-of-use asset (1,770 ) – Other non-current deferred tax liabilities (1,365 ) – Total $ (4,133 ) $ (1,278 ) Net deferred tax asset $ – $ –

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of assets and liabilities carried at fair value on a recurring basis	March 31, 2023 Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and Cash Equivalents (1) Money market funds $ 30,417 $ 30,417 $ - $ - $ 30,417 $ 30,417 - - Short-Term Investments: U.S. treasuries 650 650 - - Corporate debt security 23,882 - 23,882 - Asset-backed security and other 2,996 - 2,996 - 27,528 650 26,878 - Total financial assets $ 57,945 $ 31,067 $ 26,878 $ - Financial liabilities: Private Placement Warrants $ 7 $ - $ 7 $ - Public Warrants 659 659 - - Derivative Liabilities 497 - - 497 Contingent Earn-out Shares liability 616 - - 616 Total financial liabilities $ 1,779 $ 659 $ 7 $ 1,113 (1) Included in total cash and cash equivalents in the condensed consolidated balance sheets. December 31, 2022 Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and Cash Equivalents (1) Money market funds $ 22,481 $ 22,481 $ - $ - Corporate debt security 2,199 2,199 - - 24,680 24,680 - - Short-Term Investments: U.S. treasuries 2,180 2,180 - - Corporate debt security 39,565 - 39,565 - Asset-backed security and other 5,248 - 5,248 - Non-U.S. government and supranational bonds 3,655 - 3,655 - 50,648 2,180 48,468 - Total financial assets $ 75,328 $ 26,860 $ 48,468 $ - Financial liabilities: Private Placement Warrants $ 7 $ - $ 7 $ - Public Warrants 654 654 - - Derivative Liabilities 405 - - 405 Contingent Earn-out Shares liability 564 - - 564 Total financial liabilities $ 1,630 $ 654 $ 7 $ 969 (1) Included in total cash and cash equivalents in the condensed consolidated balance sheets.	December 31, 2022 Fair Value Level 1 Level 2 Level 3 Assets Cash and Cash Equivalents(1): Money market funds $ 22,481 $ 22,481 $ – $ – Corporate debt security 2,199 2,199 – – $ 24,680 $ 24,680 $ – $ – Short-Term Investments: U.S. treasuries $ 2,181 $ 2,181 $ – $ – Corporate debt security 39,564 – 39,564 – Asset-backed security and other 5,248 – 5,248 – Non-U.S. government and supranational bonds 3,655 – 3,655 – $ 50,648 $ 2,181 $ 48,467 $ – Total Financial Assets $ 75,328 $ 26,861 $ 48,467 $ – Financial Liabilities: Private Placement Warrants $ 7 $ – $ 7 $ – Public Warrants 654 654 – – Derivative Liabilities 405 – – 405 Contingent Earn-out Shares liability 564 – – 564 Total Financial Liabilities $ 1,630 $ 654 $ 7 $ 969 December 31, 2021 Fair Value Level 1 Level 2 Level 3 Assets Cash and Cash Equivalents(1): Money market funds $ 5,868 $ 5,868 $ - $ - Non-U.S. government and supranational bonds 647 - 647 - Corporate debt security 1,805 - 1,805 - $ 8,320 $ 5,868 $ 2,452 $ - Short-Term Investments: U.S. treasuries $ 3,408 $ 3,408 $ - $ - Corporate debt security 71,349 - 71,349 - Asset-backed security and other 2,551 - 2,551 - Non-U.S. government and supranational bonds 16,387 - 16,387 - Certificate of Deposit 1,001 - 1,001 - $ 94,696 $ 3,408 $ 91,288 $ - Long-Term Investments: U.S. treasuries $ 2,196 $ 2,196 $ - $ - Corporate debt security 42,457 - 42,457 - Asset-backed security and other 5,410 - 5,410 - Non-U.S. government and supranational bonds 3,753 - 3,753 - Certificate of Deposit 1,000 - 1,000 - $ 54,816 $ 2,196 $ 52,620 $ - Financial Liabilities: Private Placement Warrants $ 140 $ - 140 $ - Public Warrants 7,356 7,356 - - Contingent Earn-out Shares liability 29,240 - - 29,240 Total Financial Liabilities $ 36,736 $ 7,356 $ 140 $ 29,240 (1) Included in total cash and cash equivalents on the Consolidated Balance Sheets.
Schedule of fair value of the financial liabilities	Derivative Liabilities Contingent Fair value at December 31, 2022 $ 405 $ 564 Recognition of earn-out RSUs - - Change in fair value during the period 92 52 Fair value at March 31, 2023 $ 497 $ 616	Derivative Liabilities on Contingent Earn–out Fair value at December 31, 2021 $ – $ 29,240 Recognition of earn-out RSUs – 6 Initial recognition of convertible debenture derivative liabilities 7,755 – Change in fair value during the period (7,350 ) (28,682 ) Fair value at December 31, 2022 $ 405 $ 564
Schedule of unobservable inputs related to Level 3 earn-out shares liability	March 31, December 31, Stock price $ 0.53 $ 0.44 Stock price volatility 80 % 80 % Expected term 3.39 years 3.64 years Risk-free interest rate 3.8 % 4.2 %	December 31, December 31, Stock price $ 0.44 $ 3.15 Stock price volatility 80.0 % 80 % Expected term 3.64 years 4.64 years Risk-free interest rate 4.2 % 1.21 %
Schedule of unobservable inputs related to Level 3 derivative liabilities	March 31, December 31, Stock price $ 0.53 $ 0.44 Stock price volatility 80 % 80 % Expected term 0.62 years 0.86 years Risk-free interest rate 4.8 % 4.6 %	December 31, Stock price $ 0.44 Stock price volatility 80.0 % Expected term 0.86 years Risk-free interest rate 4.6 %

Net (Loss) Income per Share (Ta

Net (Loss) Income per Share (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Earnings Per Share [Abstract]
Schedule of basic and diluted net income (loss) per share	Three Months Ended 2023 2022 Numerator: Net loss $ (24,331 ) $ (24,030 ) Net loss attributable to common stockholders, basic (24,331 ) (24,030 ) Net loss attributable to common stockholders, diluted (1) $ (24,331 ) $ (24,030 ) Denominator: Basic Weighted average shares outstanding, basic 168,829 163,165 Basic net loss per share $ (0.14 ) $ (0.15 ) Diluted Weighted average shares outstanding, diluted (1) 168,829 163,165 Diluted net loss per share $ (0.14 ) $ (0.15 ) (1) Net loss attributable to common stockholders, diluted excludes adjustments related to the change in fair value of derivative liabilities, interest expense and amortization of discounts and issuance costs related to Convertible Debentures. Additionally, weighted average shares outstanding, diluted excludes the if-converted shares related to Convertible Debentures. These adjustments were excluded from the calculation of diluted net loss per share as they would have an antidilutive effect (see ).	December 31, December 31, Numerator: Net (loss) income $ (73,325 ) $ 23,401 Net (loss) income attributable to common stockholders, basic (73,325 ) 23,401 Change in fair value of derivative liabilities, net of tax 7,350 – Interest expense on convertible debentures, net of tax (3,267 ) – Net (loss) income attributable to common stockholders, diluted (77,408 ) 23,401 Denominator: Basic Weighted average common shares outstanding – basic 165,253 105,568 Basic net (loss) income per share $ (0.44 ) $ 0.22 Diluted Weighted average common shares outstanding from above 165,253 105,568 Add: dilutive effect of convertible debentures 9,129 2,189 Add: dilutive effect of RSUs – 29 Weighted average common shares outstanding 174,382 107,786 Diluted net (loss) income per share $ (0.44 ) $ 0.22
Schedule of potential weighted average shares	March 31, March 31, Contingent earn-out shares 16,422 16,422 Common stock public and private warrants 18,833 18,833 Restricted stock units 9,224 731 Stock options 1,570 1,813 Convertible debt 50,518 -	December 31, December 31, Contingent earn-out shares 16,422 5,984 Common stock public and private warrants 18,833 6,863 Restricted stock units 10,308 – Stock options 1,572 – If-converted common stock from convertible debt 8,397 –

Description of Business (Detail

Description of Business (Details) - USD ($) $ in Millions	1 Months Ended
	Aug. 31, 2021	Mar. 31, 2023	Dec. 31, 2022
Description of Business [Abstract]
Proceeds from reverse merger, net	$ 216.7
Cash and investments		$ 64	$ 86.3

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Details) - USD ($) $ / shares in Units, $ in Thousands		1 Months Ended	3 Months Ended		12 Months Ended
	Oct. 30, 2020	Feb. 28, 2021	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Jan. 01, 2022
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Allowance for doubtful accounts (in Dollars)			$ 39,000		$ 39,000
Tax benefit					50%
Company capitalizes (in Dollars)					$ 5,000
Simple agreement for future equity agreement (in Dollars)	$ 30,000	$ 30,000
Preferred stock (in Dollars)	$ 30,000
Percentage of price per share in calculation for conversion into temporary equity	80%
Proceeds from the conversion of SAFE notes (in Dollars)		$ 620,000
Advertising expense (in Dollars)					1,300	400
Insurance corporation (in Dollars)			250,000		$ 250,000
Participating employees enrolled percentage					3%
Present value of lease liabilities (in Dollars)					$ 12,920
Marketable securities (in Dollars)					50,600	$ 149,500
ASU 2016-13 [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Debt securities, available-for-sale (in Dollars)			$ 27,500		$ 50,600
Minimum [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Product warranty			2 years		2 years
Remaining lease term					1 year
Maximum [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Product warranty			5 years		5 years
Remaining lease term					4 years
Public and Private Placement Warrants [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Exercise price of warrants or rights (in Dollars per share)					$ 11.5
Series A Preferred Stock [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Issuance of preferred shares (in Shares)		76,471
Customer 1 [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk, percentage			82%	24%	42%	10%
Customer 1 [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk, percentage			59%	13%	22%	53%
Customer 2 [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk, percentage				11%		38%
Customer 2 [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk, percentage			15%	11%	12%	38%
Customer 3 [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk, percentage				10%		46%
Customer 3 [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk, percentage				11%
Customer 4 [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk, percentage				11%
Cumulative Effect, Period of Adoption, Adjustment [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
ROU asset (in Dollars)							$ 7,700
Present value of lease liabilities (in Dollars)							$ 7,700

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies (Details) - Schedule of property, plant and equipment	12 Months Ended
	Dec. 31, 2022
Equipment [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) - Schedule of property, plant and equipment [Line Items]
Property, plant and equipment, useful life	5 years
Finance leases [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) - Schedule of property, plant and equipment [Line Items]
Property, plant and equipment, useful life, description	Shorter of the lease term or the useful lives of the assets
Vehicles [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) - Schedule of property, plant and equipment [Line Items]
Property, plant and equipment, useful life	5 years
Leasehold improvements [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) - Schedule of property, plant and equipment [Line Items]
Property, plant and equipment, useful life, description	Shorter of the lease term or the useful lives of the assets
Furniture and fixtures [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) - Schedule of property, plant and equipment [Line Items]
Property, plant and equipment, useful life	5 years
Computers, internally developed software and related equipment [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) - Schedule of property, plant and equipment [Line Items]
Property, plant and equipment, useful life	3 years

Basis of Presentation and Sum_5

Basis of Presentation and Summary of Significant Accounting Policies (Details) - Schedule of reconciliation of the change in the product liability balances - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule of reconciliation of the change in the product liability balances [Abstract]
Warranty liability, beginning of period	$ 1,099	$ 177	$ 177
Reduction in liability (payments)	(216)		(220)
Increase in liability	272	298	1,142	$ 177
Warranty liability, end of period	$ 1,155	$ 475	$ 1,099	$ 177

Revenue Recognition (Details) -

Revenue Recognition (Details) - Schedule of disaggregation of revenue - USD ($) $ in Thousands	3 Months Ended				12 Months Ended
	Mar. 31, 2023		Mar. 31, 2022		Dec. 31, 2022		Dec. 31, 2021
Product and service revenue
Total product revenue	$ 4,433		$ 6,972		$ 34,661		$ 4,887
Ancillary revenue	264		59		1,715		161
Total revenues	4,697		7,031		36,376		5,048
Stepvans & vehicle incentives [Member]
Product and service revenue
Total product revenue	4,262	[1]	6,863	[1]	31,829	[2]	2,735	[2]
Powertrains [Member]
Product and service revenue
Total product revenue	5		14		2,226		2,152
Fleet-as-a-Service [Member]
Product and service revenue
Total product revenue	$ 166		$ 95		$ 606
[1]Amounts are net of returns[2] Amounts are net of returns

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Inventory write-downs	$ (471)	$ 1,064	$ 5,661	$ 1,004
Inventory net	$ 57,007		$ 57,540	$ 30,883

Inventories (Details) - Schedul

Inventories (Details) - Schedule of inventory - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of inventory
Raw materials	$ 39,412	$ 40,271	$ 19,323
Work in process	3,213	4,618	10,659
Finished goods	14,382	12,651	901
Total inventories	$ 57,007	$ 57,540	$ 30,883

Selected Balance Sheet Data (De

Selected Balance Sheet Data (Details) $ in Millions	3 Months Ended
	Mar. 31, 2023 USD ($)
Disclosure Text Block Supplement [Abstract]
Customer deposits balance	$ 0.2

Selected Balance Sheet Data (_2

Selected Balance Sheet Data (Details) - Schedule of prepaid expenses and other current assets - USD ($) $ in Thousands		Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Prepaid Expenses and Other Current Assets [Abstract]
Prepaid inventories		$ 2,263	$ 2,372	$ 7,303
Prepaid expenses and other	[1]		1,589	5,916
Financed insurance premiums		3,036	2,289
Deposits	[2]			2,783
Assets held for sale		750	1,850	1,848
Total prepaid expenses and other current assets		$ 8,476	$ 8,100	$ 17,850
[1] Primarily relates to prepaid insurance, licenses, subscriptions and other receivables Primarily relates to deposits on equipment purchases

Selected Balance Sheet Data (_3

Selected Balance Sheet Data (Details) - Schedule of other current liabilities - USD ($) $ in Thousands	Mar. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Schedule of Other Current Liabilities [Abstract]
Accrued expenses and other	$ 7,232	[1]	$ 7,782	[2]	$ 4,303	[2]
Customer deposits			721		899
Warranty liability	1,155		1,099		177
Equipment notes payable	314		303		482
Short-term insurance financing notes	2,824		2,065
Operating lease liabilities, current	1,557		1,530
Finance lease liabilities, current	2,128		2,116
Total other current liabilities	$ 17,168		$ 15,616		$ 5,861
[1] Primarily relates to accrued inventory purchases, personnel costs, wages, health benefits, vacation and other accruals.

Selected Balance Sheet Data (_4

Selected Balance Sheet Data (Details) - Schedule of other non-current liabilities - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Other Non-Current Liabilities [Abstract]
Accrued interest expense	$ 1,277	$ 784
Equipment notes payable, non-current	860	942	1,594
Operating lease liabilities, non-current	4,770	5,174
Finance lease liabilities, non-current	3,560	4,100
Total other non-current liabilities	$ 10,467	$ 11,000	$ 1,594

Leases (Details)

Leases (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Lessee, operating lease, term of contract	5 years
Lease, cost	$ 2.5
Operating leases, rent expense, net		$ 0.8
Short-term lease expense		$ 0.3

Leases (Details) - Schedule of

Leases (Details) - Schedule of lease assets and liabilities - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Assets
Operating lease right-of-use assets, net	$ 6,172	$ 6,555
Equipment finance leases		7,979
Total lease assets		14,534
Current
Operating lease liabilities, current	1,557	1,530
Finance lease liabilities, current	2,128	2,116
Sub-total		3,646
Non-current
Operating lease liabilities, non-current	4,770	5,174
Finance lease liabilities, non-current	$ 3,560	4,100
Sub-total		9,274
Total lease liabilities		$ 12,920

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of lease, cost - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Lease, Cost [Abstract]
Amortization	$ 848	$ 222
Interest accretion on finance lease liabilities	428	52
Total	$ 1,276	$ 274

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of supplemental cash flow information, weighted-average remaining lease term and discount rate - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Supplemental cash flow information:
Cash paid for amounts included in the measurement of operating lease liabilities			$ 1,734
ROU assets obtained in exchange for operating lease obligations		$ 437	$ 437
Weighted average remaining lease term:
Operating leases			3 years 10 months 24 days
Equipment finance leases			2 years 4 months 24 days
Weighted average discount rate:
Operating lease – IBR			5.50%
Equipment finance leases – rate implicit in the lease			6.90%

Leases (Details) - Schedule o_4

Leases (Details) - Schedule of operating leases, maturity analysis $ in Thousands	Dec. 31, 2022 USD ($)
Leases (Details) - Schedule of operating leases, maturity analysis [Line Items]
2023	$ 4,413
2024	4,374
2025	3,324
2026	2,129
Thereafter	271
Total future minimum lease payments	14,511
Less: imputed interest	1,591
Present value of Lease Liabilities	12,920
Operating Leases [Member]
Leases (Details) - Schedule of operating leases, maturity analysis [Line Items]
2023	1,861
2024	1,907
2025	1,962
2026	1,631
Thereafter	114
Total future minimum lease payments	7,475
Less: imputed interest	771
Present value of Lease Liabilities	6,704
Equipment Finance Leases [Member]
Leases (Details) - Schedule of operating leases, maturity analysis [Line Items]
2023	2,552
2024	2,467
2025	1,362
2026	498
Thereafter	157
Total future minimum lease payments	7,036
Less: imputed interest	820
Present value of Lease Liabilities	$ 6,216

Leases (Details) - Schedule o_5

Leases (Details) - Schedule of future minimum rental payments for operating leases $ in Thousands	Dec. 31, 2021 USD ($)
Leases (Details) - Schedule of future minimum rental payments for operating leases [Line Items]
2022	$ 1,649
2023	1,600
2024	1,578
2025	1,629
2026	1,604
Thereafter	133
Total future minimum lease payments	8,193
Operating Leases [Member]
Leases (Details) - Schedule of future minimum rental payments for operating leases [Line Items]
2022	1,167
2023	1,158
2024	1,192
2025	1,228
2026	1,265
Thereafter	106
Total future minimum lease payments	6,116
Equipment Finance Leases [Member]
Leases (Details) - Schedule of future minimum rental payments for operating leases [Line Items]
2022	482
2023	442
2024	386
2025	401
2026	339
Thereafter	27
Total future minimum lease payments	$ 2,077

Recapitalization and Continge_3

Recapitalization and Contingent Earn-out Shares Liability (Details)		3 Months Ended		12 Months Ended
	Aug. 20, 2021 USD ($) $ / shares shares	Mar. 31, 2023 USD ($) $ / shares shares	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares
Recapitalization and Contingent Earn-out Shares Liability (Details) [Line Items]
Common stock, par value	$ 0.0001	$ 0.0001		$ 0.0001	$ 0.0001
Preferred stock, par value	$ 0.0001	$ 0.0001		$ 0.0001	$ 0.0001
Recapitalization exchange ratio	1.95644
Issuance of common stock upon merger, net of transaction costs (in Shares) | shares	142,584,621
Sale of stock, number of shares issued in transaction (in Shares) | shares	19,600,000			1,809,515
Sale of stock, price per share	$ 10
Sale of stock, consideration received on transaction (in Dollars) | $	$ 196,000,000			$ 4,300,000
Committed amount (in Dollars) | $	4,000,000
Payments of reverse recapitalization transaction costs (in Dollars) | $	44,200,000
Earn-out shares liability (in Dollars) | $	101,700,000	$ 616,000		$ 564,000	$ 29,240,000
Number of warrants issued (in Shares) | shares				1
Warrants outstanding fair value (in Dollars) | $	$ 17,900,000
Derivative instrument, contingent consideration, liability, shares (in Shares) | shares	16,200,000
Derivative instrument, contingent consideration, liability, earnout period, stock price trigger	$ 25
Earn-out shares liability (in Dollars) | $	$ 101,700,000
Change in fair value of earn-out shares liability (in Dollars) | $		$ 52,000	$ 2,600,000	$ 28,700,000	$ 72,500,000
NextGen [Member]
Recapitalization and Contingent Earn-out Shares Liability (Details) [Line Items]
Payments of stock issuance costs (in Dollars) | $	$ 11,200,000
Founders [Member]
Recapitalization and Contingent Earn-out Shares Liability (Details) [Line Items]
Sale of stock, number of shares issued in transaction (in Shares) | shares	2,000,000
Sale of stock, price per share	$ 10
Sale of stock, consideration received on transaction (in Dollars) | $	$ 20,000,000
Common Stock Public Warrants [Member]
Recapitalization and Contingent Earn-out Shares Liability (Details) [Line Items]
Number of warrants issued (in Shares) | shares	12,499,964	18,633,301,000		18,633,601,000
Warrants outstanding fair value (in Dollars) | $		$ 700,000		$ 700,000
Common Stock Private Warrants [Member]
Recapitalization and Contingent Earn-out Shares Liability (Details) [Line Items]
Number of warrants issued (in Shares) | shares	6,333,334	199,997,000		199,997,000
Warrants outstanding fair value (in Dollars) | $		$ 7,000,000		$ 7,023,000
Derivative Instrument, Tranche, One [Member]
Recapitalization and Contingent Earn-out Shares Liability (Details) [Line Items]
Derivative instrument, contingent consideration, liability, shares (in Shares) | shares	5,400,000
Derivative instrument, contingent consideration, liability, earnout period, stock price trigger	$ 14
Threshold trading days	10
Threshold trading day period	20
Earn-out period	5 years
Derivative Instrument, Tranche, One [Member] | Common Stock [Member]
Recapitalization and Contingent Earn-out Shares Liability (Details) [Line Items]
Derivative instrument, contingent consideration, liability, earnout period, stock price trigger	$ 14
Derivative Instrument, Tranche, One [Member] | Minimum [Member]
Recapitalization and Contingent Earn-out Shares Liability (Details) [Line Items]
Derivative instrument, contingent consideration, liability, earnout period, stock price trigger	14
Derivative Instrument, Tranche, One [Member] | Minimum [Member]
Recapitalization and Contingent Earn-out Shares Liability (Details) [Line Items]
Derivative instrument, contingent consideration, liability, earnout period, stock price trigger	14
Derivative Instrument, Tranche, One [Member] | Minimum [Member] | Common Stock [Member]
Recapitalization and Contingent Earn-out Shares Liability (Details) [Line Items]
Derivative instrument, contingent consideration, liability, earnout period, stock price trigger	14
Derivative Instrument, Tranche, One [Member] | Maximum [Member]
Recapitalization and Contingent Earn-out Shares Liability (Details) [Line Items]
Derivative instrument, contingent consideration, liability, earnout period, stock price trigger	$ 20
Derivative Instrument, Tranche, Two [Member]
Recapitalization and Contingent Earn-out Shares Liability (Details) [Line Items]
Derivative instrument, contingent consideration, liability, shares (in Shares) | shares	5,400,000
Derivative instrument, contingent consideration, liability, earnout period, stock price trigger	$ 20
Threshold trading days	10
Threshold trading day period	20
Derivative Instrument, Tranche, Two [Member] | Minimum [Member]
Recapitalization and Contingent Earn-out Shares Liability (Details) [Line Items]
Derivative instrument, contingent consideration, liability, earnout period, stock price trigger	$ 20
Derivative Instrument, Tranche, Two [Member] | Maximum [Member]
Recapitalization and Contingent Earn-out Shares Liability (Details) [Line Items]
Derivative instrument, contingent consideration, liability, earnout period, stock price trigger	$ 25
Derivative Instrument, Tranche, Three [Member]
Recapitalization and Contingent Earn-out Shares Liability (Details) [Line Items]
Derivative instrument, contingent consideration, liability, shares (in Shares) | shares	5,400,000
Derivative instrument, contingent consideration, liability, earnout period, stock price trigger	$ 25
Threshold trading days	10
Threshold trading day period	20
Restricted Stock Units (RSUs) [Member]
Recapitalization and Contingent Earn-out Shares Liability (Details) [Line Items]
Derivative instrument, contingent consideration, liability, shares (in Shares) | shares	261,000

Recapitalization and Continge_4

Recapitalization and Contingent Earn-out Shares Liability (Details) - Schedule of reverse recapitalization shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($) shares
Recapitalization and Contingent Earn-out Shares Liability (Details) - Schedule of reverse recapitalization [Line Items]
Cash from NextGen trust, net of redemptions | $	$ 76,145
Cash from PIPE investment | $	196,000
Less: fees paid to the underwriters, including NextGen’s IPO underwriters | $	(24,285)
Less: other transaction costs | $	(31,139)
Net cash received from the business combination | $	$ 216,721
Issuance of Common Stock upon merger, net of transaction costs | shares	162,184,621
Third party PIPE investors [Member]
Recapitalization and Contingent Earn-out Shares Liability (Details) - Schedule of reverse recapitalization [Line Items]
Issuance of Common Stock upon merger, net of transaction costs | shares	19,600,000
NextGen Sponsor And Related Parties [Member]
Recapitalization and Contingent Earn-out Shares Liability (Details) - Schedule of reverse recapitalization [Line Items]
Issuance of Common Stock upon merger, net of transaction costs | shares	7,613,884
NextGen Public Shareholders [Member]
Recapitalization and Contingent Earn-out Shares Liability (Details) - Schedule of reverse recapitalization [Line Items]
Issuance of Common Stock upon merger, net of transaction costs | shares	9,375,000
Xos stockholders [Member]
Recapitalization and Contingent Earn-out Shares Liability (Details) - Schedule of reverse recapitalization [Line Items]
Issuance of Common Stock upon merger, net of transaction costs | shares	125,595,737

Convertible Notes (Details)

Convertible Notes (Details) - USD ($)						3 Months Ended		12 Months Ended
	Nov. 30, 2022	Sep. 09, 2022	Aug. 11, 2022	Aug. 09, 2022	Mar. 31, 2021	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Sep. 21, 2022
Convertible Notes (Details) [Line Items]
Principal amount			$ 20,000,000	$ 20,000,000							$ 15,000,000
Convertible amount		$ 2,000,000
Bear interest rate						10%		10%
Maturity date						Nov. 11, 2023		Nov. 11, 2023
Annual interest rate						10%		10%
Convertible debentures percentage						7.50%		7.50%
Conversion price (in Dollars per share)						$ 2.4733		$ 2.4733
Weighted average price percentage						97%		97%
Floor price (in Dollars per share)						$ 0.5		$ 0.5
Redemption premium percentage						5%		5%
Derivative liabilities						$ 500,000		$ 400,000
Issuance discount								54,300,000
Conversion of principal amount									21,540,000
Convertible of additional amount	$ 20,000,000
Conversion price per share (in Dollars per share)						$ 2.3817		$ 2.3817
Amount received			20,000,000
Fair value of derivative liabilities						$ 100,000
Other income (expense)						475,000	$ (732,000)	$ (1,368,000)	$ (364,000)
Convertible promissory note				20,000,000
Sold and issued amount			20,000,000
Proceeds received						$ 20,000,000
Common Stock [Member]
Convertible Notes (Details) [Line Items]
Principal amount				35,000,000
Convertible Debentures [Member]
Convertible Notes (Details) [Line Items]
Principal amount			20,000,000					$ 33,000,000
Bear interest rate						6%		6%
Floor price (in Dollars per share)						$ 0.59		$ 0.96
Redemption premium percentage						5%		5%
Consecutive trading day						5		5
Common stock available percentage						95%		95%
Payment of accrued interest						$ 1,000,000		$ 4,000,000
Closing price percentage						85%		85%
Change in fair value of derivative liabilities								$ 7,400,000
Original issuance discount						2%		2%
Issuance discount						$ 34,300,000		$ 34,300,000
Unamortized debt and issuance costs								6,200,000
Net of unamortized debt discounts						4,400,000		6,200,000
Interest expense						400,000
Conversion of principal amount								2,000,000
Accrued and unpaid interest								$ 100,000
Conversion of common stock (in Shares)								2,078,332
Principal payments						9,000,000
Payment of redemption						500,000
Principal balance						24,000,000
Issuance costs						33,000,000
Other income (expense)						$ 1,800,000
Convertible Debentures [Member] | Common Stock [Member]
Convertible Notes (Details) [Line Items]
Common stock available percentage						95%		95%
Payment of accrued interest						$ 4,000,000
Convertible Notes Payable [Member]
Convertible Notes (Details) [Line Items]
Principal amount			$ 20,000,000			20,000,000		$ 20,000,000		$ 21,500,000
Convertible amount					$ 21,500,000
Bear interest rate								8%
Unamortized debt and issuance costs								$ 100,000
Net of unamortized debt discounts						100,000		100,000
Interest expense						$ 500,000		800,000
Convertible Notes Payable [Member] | Maximum [Member]
Convertible Notes (Details) [Line Items]
Maturities range										10 years
Convertible Notes Payable [Member] | Minimum [Member]
Convertible Notes (Details) [Line Items]
Maturities range										1 year
Group 1 Converted Notes [Member]
Convertible Notes (Details) [Line Items]
Unamortized debt discounts								1,200,000
Group 1 Converted Notes [Member] | Maximum [Member]
Convertible Notes (Details) [Line Items]
Valuation cap ranges								$ 200,000
Group 1 Converted Notes [Member] | Convertible Notes Payable [Member]
Convertible Notes (Details) [Line Items]
Maturities range								10 years
Convertible notes issued amonut								$ 6,400,000
Conversion feature, intrinsic value								0
Unamortized debt discounts								$ 489,000
Group 1 Converted Notes [Member] | Convertible Notes Payable [Member] | Maximum [Member]
Convertible Notes (Details) [Line Items]
Equity issued per share price percentage								90%
Group 1 Converted Notes [Member] | Convertible Notes Payable [Member] | Minimum [Member]
Convertible Notes (Details) [Line Items]
Equity issued per share price percentage								80%
Valuation cap ranges								$ 10,000
Group 2 Converted Notes [Member]
Convertible Notes (Details) [Line Items]
Valuation cap ranges								60,000,000
Group 2 Converted Notes [Member] | Convertible Notes Payable [Member]
Convertible Notes (Details) [Line Items]
Convertible notes issued amonut								14,100,000
Valuation cap ranges								60,000,000
Conversion feature, intrinsic value								0
Unamortized debt discounts								4,000,000
Incurred debt discounts								$ 5,200,000
Group 2 Converted Notes [Member] | Convertible Notes Payable [Member] | Maximum [Member]
Convertible Notes (Details) [Line Items]
Equity issued per share price percentage								90%
Group 2 Converted Notes [Member] | Convertible Notes Payable [Member] | Minimum [Member]
Convertible Notes (Details) [Line Items]
Equity issued per share price percentage								80%
Valuation cap ranges								$ 30,000,000
Group 3 Converted Notes [Member] | Convertible Notes Payable [Member]
Convertible Notes (Details) [Line Items]
Convertible notes issued amonut								1,000,000
Conversion feature, intrinsic value								0
Unamortized debt discounts								$ 0		$ 645,000
Accrued interest								2%
Outstanding equity percentage								2%
Amortization of debt discount								$ 0
Securities Purchase Agreement [Member]
Convertible Notes (Details) [Line Items]
Principal amount				$ 35,000,000
Beneficial ownership percentage						9.99%		9.99%
Securities Purchase Agreement [Member] | Convertible Notes Payable [Member]
Convertible Notes (Details) [Line Items]
Beneficial ownership percentage						19.99%		19.99%
Other Nonoperating Income (Expense) [Member] | Convertible Debentures [Member]
Convertible Notes (Details) [Line Items]
Net of unamortized debt discounts								$ 2,600,000
Interest expense								700,000
Yorkville [Member]
Convertible Notes (Details) [Line Items]
Debt issuance costs						$ 300,000		300,000
Aljomaih [Member]
Convertible Notes (Details) [Line Items]
Debt issuance costs						$ 100,000		$ 100,000

SAFEs (Details)

SAFEs (Details) - USD ($) $ in Thousands		1 Months Ended
	Oct. 30, 2020	Feb. 28, 2021
SAFEs (Details) [Line Items]
Simple agreement for future equity notes payable, current	$ 30,000	$ 30,000
Price per share in calculation for conversion into temporary equity	$ 30
Percentage of price per share in calculation for conversion into temporary equity	80%
Proceeds from the conversion of SAFE notes		620,000
Series A Preferred Stock [Member]
SAFEs (Details) [Line Items]
Proceeds from the conversion of SAFE notes		$ 600
Shares of preferred stock (in Shares)		76,471

Investments (Details) - Schedul

Investments (Details) - Schedule of amortized cost, gross unrealized gains/losses in accumulated other comprehensive loss and fair value of marketable debt securities, available-for-sale - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Short-term investments [Member]
Short-term investments:
Amortized Cost	$ 27,865	$ 51,387	$ 94,782
Gross Unrealized Gains			1
Gross Unrealized Losses	(337)	(739)	(87)
Fair Value		50,648	94,696
Short-term investments [Member] | Corporate debt security [Member]
Short-term investments:
Amortized Cost	24,185	40,177	71,406
Gross Unrealized Gains
Gross Unrealized Losses	(303)	(612)	(57)
Fair Value		39,565	71,349
Short-term investments [Member] | U.S. treasuries [Member]
Short-term investments:
Amortized Cost	651	2,201	3,415
Gross Unrealized Gains
Gross Unrealized Losses	(1)	(21)	(7)
Fair Value		2,180	3,408
Short-term investments [Member] | Asset-backed security and other [Member]
Short-term investments:
Amortized Cost	3,029	5,324	2,555
Gross Unrealized Gains
Gross Unrealized Losses	$ (33)	(76)	(4)
Fair Value		5,248	2,551
Short-term investments [Member] | Non-U.S. government and supranational bonds [Member]
Short-term investments:
Amortized Cost		3,685	16,405
Gross Unrealized Gains			1
Gross Unrealized Losses		(30)	(19)
Fair Value		$ 3,655	16,387
Short-term investments [Member] | Certificate of deposit [Member]
Short-term investments:
Amortized Cost			1,001
Gross Unrealized Gains
Gross Unrealized Losses
Fair Value			1,001
Long-term investments [Member]
Long-term investments:
Amortized Cost			55,111
Gross Unrealized Gains
Gross Unrealized Losses			(295)
Fair Value			54,816
Long-term investments [Member] | Corporate debt security [Member]
Long-term investments:
Amortized Cost			42,703
Gross Unrealized Gains
Gross Unrealized Losses			(246)
Fair Value			42,457
Long-term investments [Member] | U.S. treasuries [Member]
Long-term investments:
Amortized Cost			2,201
Gross Unrealized Gains
Gross Unrealized Losses			(5)
Fair Value			2,196
Long-term investments [Member] | Asset-backed security and other [Member]
Long-term investments:
Amortized Cost			5,438
Gross Unrealized Gains
Gross Unrealized Losses			(28)
Fair Value			5,410
Long-term investments [Member] | Non-U.S. government and supranational bonds [Member]
Long-term investments:
Amortized Cost			3,769
Gross Unrealized Gains
Gross Unrealized Losses			(16)
Fair Value			3,753
Long-term investments [Member] | Certificate of deposit [Member]
Long-term investments:
Amortized Cost			1,000
Gross Unrealized Gains
Gross Unrealized Losses
Fair Value			$ 1,000

Investments (Details) - Sched_2

Investments (Details) - Schedule of investments in available-for-sale securities that have been in a continuous unrealized loss position - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Investments (Details) - Schedule of investments in available-for-sale securities that have been in a continuous unrealized loss position [Line Items]
Less than 12 months, Fair Value	$ 405	$ 1,789	$ 149,512
Less than 12 months, Gross Unrealized Losses		(2)	(381)
12 months or greater, Fair Value	27,123	48,859
12 months or greater, Gross Unrealized Losses	(337)	(737)
Total, Fair Value	27,528	50,648	149,512
Total, Gross Unrealized Losses	(337)	(739)	(381)
Corporate debt security [Member]
Investments (Details) - Schedule of investments in available-for-sale securities that have been in a continuous unrealized loss position [Line Items]
Less than 12 months, Fair Value	405	1,789	113,806
Less than 12 months, Gross Unrealized Losses		(2)	(303)
12 months or greater, Fair Value	23,477	37,775
12 months or greater, Gross Unrealized Losses	(303)	(610)
Total, Fair Value	23,882	39,564	113,806
Total, Gross Unrealized Losses	(303)	(612)	(303)
US treasuries [Member]
Investments (Details) - Schedule of investments in available-for-sale securities that have been in a continuous unrealized loss position [Line Items]
Less than 12 months, Fair Value			5,604
Less than 12 months, Gross Unrealized Losses			(12)
12 months or greater, Fair Value	650	2,181
12 months or greater, Gross Unrealized Losses	(1)	(21)
Total, Fair Value	650	2,181	5,604
Total, Gross Unrealized Losses	(1)	(21)	(12)
Asset-backed security and other [Member]
Investments (Details) - Schedule of investments in available-for-sale securities that have been in a continuous unrealized loss position [Line Items]
Less than 12 months, Fair Value			7,961
Less than 12 months, Gross Unrealized Losses			(32)
12 months or greater, Fair Value	2,996	5,248
12 months or greater, Gross Unrealized Losses	(33)	(76)
Total, Fair Value	2,996	5,248	7,961
Total, Gross Unrealized Losses	$ (33)	(76)	(32)
Non-U.S. government and supranational bonds [Member]
Investments (Details) - Schedule of investments in available-for-sale securities that have been in a continuous unrealized loss position [Line Items]
Less than 12 months, Fair Value			20,140
Less than 12 months, Gross Unrealized Losses			(34)
12 months or greater, Fair Value		3,655
12 months or greater, Gross Unrealized Losses		(30)
Total, Fair Value		3,655	20,140
Total, Gross Unrealized Losses		$ (30)	(34)
Certificates of deposit [Member]
Investments (Details) - Schedule of investments in available-for-sale securities that have been in a continuous unrealized loss position [Line Items]
Less than 12 months, Fair Value			2,001
Less than 12 months, Gross Unrealized Losses
12 months or greater, Fair Value
12 months or greater, Gross Unrealized Losses
Total, Fair Value			2,001
Total, Gross Unrealized Losses

Investments (Details) - Sched_3

Investments (Details) - Schedule of gross realized gains and gross realized losses - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Gross Realized Gains And Gross Realized Losses Abstract
Gross realized gains
Gross realized losses	$ (91)	$ (6)	$ (147)	$ (1)

Investments (Details) - Sched_4

Investments (Details) - Schedule of amortized cost and fair value of marketable debt securities, available-for-sale, by contractual maturity - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2023
Schedule Of Amortized Cost And Fair Value Of Marketable Debt Securities Available For Sale By Contractual Maturity Abstract
Due in one year or less, Amortized Cost	$ 51,387	$ 94,782	$ 27,865
Due in one year or less, Fair Value	$ 50,648	94,696	$ 27,528
Due after one year through five years, Amortized Cost		55,111
Due after one year through five years, Fair Value		54,816
Amortized Cost		149,893
Fair Value		$ 149,512
Weighted average contractual maturity, Fair Value	3 months 18 days	9 months 18 days

Equity (Details)

Equity (Details) $ / shares in Units, $ in Millions				3 Months Ended		12 Months Ended
	Dec. 28, 2022 $ / shares	Mar. 23, 2022 USD ($) shares	Aug. 20, 2021 USD ($) $ / shares shares	Mar. 31, 2023 USD ($) $ / shares shares	Mar. 31, 2021 USD ($) shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2020 USD ($) shares
Equity (Details) [Line Items]
Total authorized shares				1,010,000,000		1,010,000,000
Common stock, authorized				1,000,000		1,000,000	1,000,000
Common stock, par value (in Dollars per share) | $ / shares			$ 0.0001	$ 0.0001		$ 0.0001	$ 0.0001
Preferred stock, authorized				10,000		10,000	10,000
Preferred stock per share (in Dollars per share) | $ / shares			$ 0.0001	$ 0.0001		$ 0.0001	$ 0.0001
Common stock voting rights, number of votes				1		1
Number of warrants issue						1
Warrant exercisable shares						319,411,000
Temporary Equity, Stock Issued During Period, Value, New Issues (in Dollars) | $
Common stock shares issued			19,600,000			1,809,515
Shares of common stock (in Dollars) | $			$ 196			$ 4.3
Sale of Stock, Remaining Commitment Amount Available (in Dollars) | $						120.7
Price per share (in Dollars per share) | $ / shares	$ 1
Agreement amount (in Dollars) | $				$ 120.7		$ 120.7
Xos common stock [Member]
Equity (Details) [Line Items]
Common stock, authorized				1,000,000,000		1,000,000,000
Common stock, par value (in Dollars per share) | $ / shares				$ 0.0001		$ 0.0001
Xos Preferred Stock [Member]
Equity (Details) [Line Items]
Preferred stock, authorized				10,000,000		10,000,000
Preferred stock per share (in Dollars per share) | $ / shares				$ 0.0001		$ 0.0001
Standby Equity Purchase Agreement [Member]
Equity (Details) [Line Items]
Sale of stock, request period in force		36 months
Common stock shares issued		18,582
Shares of common stock (in Dollars) | $		$ 125
Legacy Xos [Member]
Equity (Details) [Line Items]
Preferred stock, authorized								25,794,475
Issuance of preferred shares								1,411,764
Number of warrants issue								1
Warrant exercisable shares								319,411
Aggregate cash proceeds (in Dollars) | $								$ 9.6
Subscription receivable (in Dollars) | $								2.4
Additional shares					3,739,846
Temporary Equity, Stock Issued During Period, Value, New Issues (in Dollars) | $					$ 31.8
Temporary equity, stock issued during period, value, conversion of convertible securitie (in Dollars) | $								21.5
Temporary equity, stock issued during period, value, conversion of convertible securities, accrued interest (in Dollars) | $								$ 2.5
Temporary equity, stock issued during period, shares, conversion of convertible securities								21,570,308
Reduction of fair value of non-voting shares, percent								3%
Subsequent Event [Member] | Standby Equity Purchase Agreement [Member]
Equity (Details) [Line Items]
Sale of stock, maximum consideration to be received on transaction (in Dollars) | $		$ 125
Common stock shares issued		18,582

Derivative Instruments (Details

Derivative Instruments (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($)	Aug. 20, 2021 USD ($) shares
Derivative Instruments (Details) [Line Items]
Number of warrants issued (in Shares) | shares		1
Warrants outstanding fair value (in Dollars) | $				$ 17,900,000
Exercise price of warrants or rights		$ 8.5
Redemption, stock price threshold	$ 0.5	$ 0.5
Threshold consecutive trading days ending on the third day prior to notice of redemption	10 days	10 days
Conversion of interest payable on convertible notes (in Shares) | shares		319,411,000
Warrants and rights outstanding, term		5 years
Proceeds from exercise of Legacy Xos Preferred Stock warrant (in Dollars) | $			$ 2,715,000
Embedded derivative liability on convertible notes (in Dollars) | $			$ 0
Common Stock Public Warrants [Member]
Derivative Instruments (Details) [Line Items]
Number of warrants issued (in Shares) | shares	18,633,301,000	18,633,601,000		12,499,964
Warrants outstanding fair value (in Dollars) | $	$ 700,000	$ 700,000
Exercise price of warrants or rights	$ 11.5	$ 11.5
Common Stock Private Warrants [Member]
Derivative Instruments (Details) [Line Items]
Number of warrants issued (in Shares) | shares	199,997,000	199,997,000		6,333,334
Warrants outstanding fair value (in Dollars) | $	$ 7,000,000	$ 7,023,000
Warrant Redemption Scenario One [Member]
Derivative Instruments (Details) [Line Items]
Redemption price	$ 0.01	$ 0.01
Redemption notice period	30 days	30 days
Redemption, threshold trading days	20	20
Redemption, threshold consecutive trading days	30 days	30 days
Redemption, stock price threshold	$ 18	$ 18
Redemption period	30 days	30 days
Warrant Redemption Scenario Two [Member]
Derivative Instruments (Details) [Line Items]
Redemption price	$ 0.1	$ 0.1
Redemption notice period	30 days	30 days
Redemption, stock price threshold	$ 10	$ 10
Reference value	$ 18	$ 18

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Stock-Based Compensation (Details) [Line Items]
Number of shares available for issuance (in Shares)
Options outstanding (in Shares)			1,572,451	1,838,759
Expiration period	10 years		10 years
Aggregate intrinsic value of options exercised	$ 800	$ 1,000	$ 700	$ 5,800
Options, granted (in Shares)
Stock-based compensation expense	$ 2,000	$ 1,400	$ 5,200	$ 1,700
Unamortized stock-based compensation expense	$ 12,100		$ 13,500
Weighted average remaining amortization period	2 years 6 months 10 days		2 years 3 months 3 days
2018 Stock Plan [Member]
Stock-Based Compensation (Details) [Line Items]
Number of shares available for issuance (in Shares)
Options outstanding (in Shares)	1,569,996
Vesting period	4 years		4 years
Number of shares available for issuance (in Shares)			12,782,447
2021 Equity Plan [Member]
Stock-Based Compensation (Details) [Line Items]
Number of shares available for issuance (in Shares)	20,701,956
Share-Based Payment Arrangement, Tranche One [Member] | 2018 Stock Plan [Member]
Stock-Based Compensation (Details) [Line Items]
Vesting percentage	25%		25%
Share-Based Payment Arrangement, Tranche Two [Member] | 2018 Stock Plan [Member]
Stock-Based Compensation (Details) [Line Items]
Vesting period	36 months		36 months
Restricted Stock Units (RSUs) [Member]
Stock-Based Compensation (Details) [Line Items]
Aggregate fair value	$ 1,100		$ 1,900

Stock-Based Compensation (Det_2

Stock-Based Compensation (Details) - Schedule of stock option activity - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule of Stock Option Activity [Abstract]
Options outstanding, beginning (in Shares)	1,572,451	1,838,759	1,838,759
Weighted Average Fair Value, beginning	$ 0.02	$ 0.02	$ 0.02
Weighted Average Exercise Price, beginning	$ 0.02	$ 0.02	$ 0.02
Weighted Average Remaining Years, beginning	7 years 1 month 20 days		8 years 2 months 19 days
Intrinsic Value, beginning (in Dollars)	$ 670,451	$ 5,756,797	$ 5,756,797
Options, Granted (in Shares)
Weighted Average Fair Value, Granted
Weighted Average Exercise Price, Granted
Options, Exercised (in Shares)	1,647		144,712
Weighted Average Fair Value, Exercised	$ 0.02		$ 0.04
Weighted Average Exercise Price, Exercised	$ 0.02		$ 0.03
Options, Forfeited (in Shares)	808		121,596
Weighted Average Fair Value, Forfeited	$ 0.02		$ 0.03
Weighted Average Exercise Price, Forfeited	$ 0.02		$ 0.03
Options outstanding, ending (in Shares)			1,572,451	1,838,759
Weighted Average Fair Value, ending			$ 0.02	$ 0.02
Weighted Average Exercise Price, ending			$ 0.02	$ 0.02
Weighted Average Remaining Years, ending	6 years 10 months 24 days		7 years 1 month 20 days
Intrinsic Value, ending (in Dollars)	$ 670,451		$ 670,451	$ 5,756,797
Options vested and exercisable (in Shares)	1,105,080		965,454
Weighted Average Fair Value, Options vested and exercisable	$ 0.02		$ 0.02
Weighted Average Exercise Price, Options vested and exercisable	$ 0.02		$ 0.02
Weighted Average Remaining Years, Options vested and exercisable	6 years 8 months 26 days		6 years 11 months 19 days
Intrinsic Value, Options vested and exercisable (in Dollars)	$ 562,066		$ 411,741

Stock-Based Compensation (Det_3

Stock-Based Compensation (Details) - Schedule of RSU activity - Restricted Stock Units (RSUs) [Member] - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Stock-Based Compensation (Details) - Schedule of RSU activity [Line Items]
RSU outstanding, beginning	10,308,272	1,844,820
Weighted Average Grant Date Fair Value, beginning	$ 1.45	$ 3.6
Weighted Average Fair Value, beginning	$ 4,565,534	$ 5,811,183
RSU’s, Granted	1,156,455	11,268,054
Weighted Average Grant Date Fair Value Granted	$ 0.83	$ 1.42
Weighted Average Fair Value Granted	$ 969,652,000	$ 15,727,706
RSU’s, Vested	1,590,991	1,217,537
Weighted Average Grant Date Fair Value, Vested	$ 1.02	$ 3.09
Weighted Average Fair Value, Vested	$ 1,089,668,000	$ 1,932,613
RSU’s, Forfeited	650,204	1,587,065
Weighted Average Grant Date Fair Value, Forfeited	$ 1.21	$ 2.67
Weighted Average Fair Value, Forfeited	$ 514,189,000	$ 2,584,102
RSU outstanding, ending		10,308,272
Weighted Average Grant Date Fair Value, ending		$ 1.45
Weighted Average Fair Value, ending		$ 4,565,534

Stock-Based Compensation (Det_4

Stock-Based Compensation (Details) - Schedule of company recognized stock-based compensation expense in the consolidated statements of operations and comprehensive income (loss) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	$ 2,012	$ 1,391	$ 5,222	$ 1,658
Cost of goods sold [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	129	29	406
Research and development [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	501	261	860	361
Sales and marketing [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	267	58	472	108
General and administrative [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	$ 1,115	$ 1,043	$ 3,484	$ 1,189

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 1	$ 0.3	$ 2.1	$ 0.7

Property and Equipment, Net (_2

Property and Equipment, Net (Details) - Schedule of property and equipment - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 23,307	$ 23,052	$ 8,897
Accumulated depreciation	(5,555)	(4,471)	(1,471)
Property and Equipment, net	17,752	18,581	7,426
Finance lease assets	9,283	9,283	3,378
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	7,595	7,595	2,484
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	173	173	141
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,451	1,389	153
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,401	1,401	626
Computers, Software And Related Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	3,057	2,865	1,289
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 347	$ 346	$ 826

Commitments and Contingencies_2

Commitments and Contingencies (Details) - Schedule of non-cancellable long-term purchase orders and vendor agreements - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Schedule Of Non Cancellable Long Term Purchase Orders And Vendor Agreements [Abstract]
2023	$ 1,820	$ 1,820
2024	1,300	1,300
2025	1,300	1,300
2026	1,300	1,300
2027	1,300	1,300
Thereafter	1,300	1,300
Total	$ 8,320	$ 8,320

Related Party Transactions (Det

Related Party Transactions (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Jun. 24, 2019 USD ($)
Related Party Transactions (Details) [Line Items]
Related party transaction, expenses from transactions with related party		$ 35,000,000	$ 100,000	$ 100,000
Notes payable, related parties			$ 400,000		$ 400,000
Notes payable, related parties, interest rate, stated percentage			2.38%
Notes payable, related parties, accrued interest				$ 15,000
Notes payable, related parties, number of notes payable converted | note_payable				34
Temporary equity, conversion of convertible securities				$ 18,900,000
Temporary equity, conversion of convertible securities				19,664,000
Due to employees			$ 0	$ 100,000
Affiliated Entity [Member]
Related Party Transactions (Details) [Line Items]
Related party transaction, expenses from transactions with related party	$ 200,000	$ 200,000

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Income Taxes (Details) [Line Items]
Valuation allowance			$ 54.6	$ 21.5
Equity ownership, percentage			50%
Operating loss carryforwards			$ 283.8
Federal net operating losses			141.2
State net operating losses			142.6
Research and development credit carryforwards			6.1
Federal research and development credits			3.7
California research and development credits			$ 2.4
Effective tax rate	0%	0%
Statutory tax rate	21%
Domestic [Member]
Income Taxes (Details) [Line Items]
Expenses term			5 years
Foreign [Member]
Income Taxes (Details) [Line Items]
Expenses term			15 years

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of income (loss) before provision for income taxes - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of income (loss) before provision for income taxes [Abstract]
U.S.	$ (73,317)	$ 23,403
Foreign
Income (loss) before provision for income taxes	$ 73,317	$ 23,403

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of income tax expense - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Current:
Federal
State	8	2
Foreign
Total current income tax expense	8	2
Deferred:
Federal
State
Foreign
Total deferred income tax expense
Income tax expense	$ 8	$ 2

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of reconciliation between the provision for income tax expense	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of reconciliation between the provision for income tax expense [Abstract]
Tax provision at U.S. federal statutory rate	21%	21%
Nondeductible expenses	(0.93%)	0.11%
Fair value adjustments on earnout interests liability	8.22%	(65.06%)
Fair value adjustments on derivative liability	1.96%	(16.60%)
Fair value adjustments on convertible notes		12.66%
Transaction costs		(21.91%)
Research and development credit	3.10%	(3.18%)
State taxes, net of federal benefit	10.41%	(20.33%)
Change in valuation allowance adjustment	(44.79%)	92%
Other	1.02%	1.32%
Effective tax rate	(0.01%)	0.01%

Income Taxes (Details) - Sche_4

Income Taxes (Details) - Schedule of components of deferred tax assets and liabilities - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Net operating loss carryover	$ 39,061	$ 18,649
General business and other tax credits	5,622	1,180
Capitalized research and development	5,937
Intangible assets	2,236	2,376
Fair value adjustments	199
Lease liabilities	1,811
Stock based compensation	1,092	188
Other non-current deferred tax assets	2,747	415
Subtotal	58,705	22,808
Valuation allowance	(54,572)	(21,530)
Total	4,133	1,278
Deferred tax liabilities:
Fixed assets	(998)	(1,278)
Operating lease right-of-use asset	(1,770)
Other non-current deferred tax liabilities	(1,365)
Total	(4,133)	(1,278)
Net deferred tax asset

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis - Fair Value, Recurring [Member] - USD ($) $ in Thousands		Mar. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and Cash Equivalents		$ 30,417	[1]	$ 24,680		$ 8,320
Short-Term Investments		27,528		50,648		94,696
Long-Term Investments						54,816
Total Financial Assets		57,945		75,328
Total Financial Liabilities		1,779		1,630		36,736
Money market funds [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and Cash Equivalents		30,417	[1]	22,481	[2]	5,868	[2]
Corporate debt security [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and Cash Equivalents	[2]			2,199		1,805
Short-Term Investments		23,882		39,564		71,349
Long-Term Investments						42,457
U.S. treasuries [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-Term Investments		650		2,181		3,408
Long-Term Investments						2,196
Asset-backed security and other [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-Term Investments		2,996		5,248		2,551
Long-Term Investments						5,410
Non-U.S. government and supranational bonds [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and Cash Equivalents	[2]					647
Short-Term Investments				3,655		16,387
Long-Term Investments						3,753
Certificate of Deposit [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-Term Investments						1,001
Long-Term Investments						1,000
Private Placement Warrants [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total Financial Liabilities		7		7		140
Public Warrants [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total Financial Liabilities		659		654		7,356
Derivative Liabilities [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total Financial Liabilities		497		405
Contingent Earn-out Shares liability [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total Financial Liabilities		616		564		29,240
Fair Value, Inputs, Level 1 [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and Cash Equivalents		30,417	[1]	24,680		5,868
Short-Term Investments		650		2,181		3,408
Long-Term Investments						2,196
Total Financial Assets		31,067		26,861
Total Financial Liabilities		659		654		7,356
Fair Value, Inputs, Level 1 [Member] | Money market funds [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and Cash Equivalents		30,417	[1]	22,481	[2]	5,868	[2]
Fair Value, Inputs, Level 1 [Member] | Corporate debt security [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and Cash Equivalents	[2]			2,199
Short-Term Investments
Long-Term Investments
Fair Value, Inputs, Level 1 [Member] | U.S. treasuries [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-Term Investments		650		2,181		3,408
Long-Term Investments						2,196
Fair Value, Inputs, Level 1 [Member] | Asset-backed security and other [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-Term Investments
Long-Term Investments
Fair Value, Inputs, Level 1 [Member] | Non-U.S. government and supranational bonds [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and Cash Equivalents	[2]
Short-Term Investments
Long-Term Investments
Fair Value, Inputs, Level 1 [Member] | Certificate of Deposit [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-Term Investments
Long-Term Investments
Fair Value, Inputs, Level 1 [Member] | Private Placement Warrants [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total Financial Liabilities
Fair Value, Inputs, Level 1 [Member] | Public Warrants [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total Financial Liabilities		659		654		7,356
Fair Value, Inputs, Level 1 [Member] | Derivative Liabilities [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total Financial Liabilities
Fair Value, Inputs, Level 1 [Member] | Contingent Earn-out Shares liability [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total Financial Liabilities
Fair Value, Inputs, Level 2 [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and Cash Equivalents			[1]			2,452
Short-Term Investments		26,878		48,467		91,288
Long-Term Investments						52,620
Total Financial Assets		26,878		48,467
Total Financial Liabilities		7		7		140
Fair Value, Inputs, Level 2 [Member] | Money market funds [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and Cash Equivalents			[1]		[2]		[2]
Fair Value, Inputs, Level 2 [Member] | Corporate debt security [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and Cash Equivalents	[2]					1,805
Short-Term Investments		23,882		39,564		71,349
Long-Term Investments						42,457
Fair Value, Inputs, Level 2 [Member] | U.S. treasuries [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-Term Investments
Long-Term Investments
Fair Value, Inputs, Level 2 [Member] | Asset-backed security and other [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-Term Investments		2,996		5,248		2,551
Long-Term Investments						5,410
Fair Value, Inputs, Level 2 [Member] | Non-U.S. government and supranational bonds [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and Cash Equivalents	[2]					647
Short-Term Investments				3,655		16,387
Long-Term Investments						3,753
Fair Value, Inputs, Level 2 [Member] | Certificate of Deposit [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-Term Investments						1,001
Long-Term Investments						1,000
Fair Value, Inputs, Level 2 [Member] | Private Placement Warrants [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total Financial Liabilities		7		7		140
Fair Value, Inputs, Level 2 [Member] | Public Warrants [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total Financial Liabilities
Fair Value, Inputs, Level 2 [Member] | Derivative Liabilities [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total Financial Liabilities
Fair Value, Inputs, Level 2 [Member] | Contingent Earn-out Shares liability [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total Financial Liabilities
Fair Value, Inputs, Level 3 [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and Cash Equivalents			[1]
Short-Term Investments
Long-Term Investments
Total Financial Assets
Total Financial Liabilities		1,113		969		29,240
Fair Value, Inputs, Level 3 [Member] | Money market funds [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and Cash Equivalents			[1]		[2]		[2]
Fair Value, Inputs, Level 3 [Member] | Corporate debt security [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and Cash Equivalents	[2]
Short-Term Investments
Long-Term Investments
Fair Value, Inputs, Level 3 [Member] | U.S. treasuries [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-Term Investments
Long-Term Investments
Fair Value, Inputs, Level 3 [Member] | Asset-backed security and other [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-Term Investments
Long-Term Investments
Fair Value, Inputs, Level 3 [Member] | Non-U.S. government and supranational bonds [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and Cash Equivalents	[2]
Short-Term Investments
Long-Term Investments
Fair Value, Inputs, Level 3 [Member] | Certificate of Deposit [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-Term Investments
Long-Term Investments
Fair Value, Inputs, Level 3 [Member] | Private Placement Warrants [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total Financial Liabilities
Fair Value, Inputs, Level 3 [Member] | Public Warrants [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total Financial Liabilities
Fair Value, Inputs, Level 3 [Member] | Derivative Liabilities [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total Financial Liabilities		497		405
Fair Value, Inputs, Level 3 [Member] | Contingent Earn-out Shares liability [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total Financial Liabilities		$ 616		$ 564		$ 29,240
[1] Included in total cash and cash equivalents in the condensed consolidated balance sheets. Included in total cash and cash equivalents on the Consolidated Balance Sheets.

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of fair value of the financial liabilities $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Derivative Liabilities on Convertible Debentures [Member]
Fair Value Measurements (Details) - Schedule of fair value of the financial liabilities [Line Items]
Beginning balance of fair value
Recognition of earn-out RSUs
Initial recognition of convertible debenture derivative liabilities	7,755
Change in fair value during the period	(7,350)
Ending balance of fair value	405
Contingent Earn–out Shares Liability [Member]
Fair Value Measurements (Details) - Schedule of fair value of the financial liabilities [Line Items]
Beginning balance of fair value	29,240
Recognition of earn-out RSUs	6
Initial recognition of convertible debenture derivative liabilities
Change in fair value during the period	(28,682)
Ending balance of fair value	$ 564

Fair Value Measurements (Deta_3

Fair Value Measurements (Details) - Schedule of unobservable inputs related to Level 3 earn-out shares liability - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Unobservable Inputs Related to Level 3 Earn Out Shares Liability [Abstract]
Stock price (in Dollars per share)	$ 0.53	$ 0.44	$ 3.15
Stock price volatility	80%	80%	80%
Expected term	3 years 4 months 20 days	3 years 7 months 20 days	4 years 7 months 20 days
Risk-free interest rate	3.80%	4.20%	1.21%

Fair Value Measurements (Deta_4

Fair Value Measurements (Details) - Schedule of unobservable inputs related to Level 3 derivative liabilities - Derivative Liabilities [Member] - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Fair Value Measurements (Details) - Schedule of unobservable inputs related to Level 3 derivative liabilities [Line Items]
Stock price (in Dollars per share)	$ 0.53	$ 0.44
Stock price volatility		80%
Expected term	7 months 13 days	10 months 9 days
Risk-free interest rate	4.80%	4.60%

Net (Loss) Income per Share (De

Net (Loss) Income per Share (Details) - Schedule of basic and diluted net income (loss) per share - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				12 Months Ended
	Mar. 31, 2023		Mar. 31, 2022		Dec. 31, 2022	Dec. 31, 2021
Numerator:
Net (loss) income	$ (24,331)		$ (24,030)		$ (73,325)	$ 23,401
Net (loss) income attributable to common stockholders, basic	(24,331)		(24,030)		(73,325)	23,401
Change in fair value of derivative liabilities, net of tax					7,350
Interest expense on convertible debentures, net of tax					(3,267)
Net (loss) income attributable to common stockholders, diluted	$ (24,331)	[1]	$ (24,030)	[1]	$ (77,408)	$ 23,401
Denominator:
Weighted average common shares outstanding – basic	168,829		163,165		165,253	105,568
Basic net (loss) income per share	$ (0.14)		$ (0.15)		$ (0.44)	$ 0.22
Diluted
Weighted average common shares outstanding from above					165,253	105,568
Weighted average common shares outstanding	168,829		163,165		174,382	107,786
Diluted net (loss) income per share	$ (0.14)		$ (0.15)		$ (0.44)	$ 0.22
Share-Based Payment Arrangement, Option [Member]
Diluted
Add: dilutive effect of convertible debentures					9,129	2,189
Restricted Stock Units (RSUs) [Member]
Diluted
Add: dilutive effect of RSUs						29
[1] Net loss attributable to common stockholders, diluted excludes adjustments related to the change in fair value of derivative liabilities, interest expense and amortization of discounts and issuance costs related to Convertible Debentures. Additionally, weighted average shares outstanding, diluted excludes the if-converted shares related to Convertible Debentures. These adjustments were excluded from the calculation of diluted net loss per share as they would have an antidilutive effect (see ).

Net (Loss) Income per Share (_2

Net (Loss) Income per Share (Details) - Schedule of potential weighted average shares - shares shares in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Contingent Earn-out Shares [Member]
Schedule of Potential Weighted Average Shares [Abstract]
Potential shares that were excluded from the computation of diluted net loss per share	16,422	16,422	16,422	5,984
Warrant [Member]
Schedule of Potential Weighted Average Shares [Abstract]
Potential shares that were excluded from the computation of diluted net loss per share	18,833	18,833	18,833	6,863
Restricted Stock Units (RSUs) [Member]
Schedule of Potential Weighted Average Shares [Abstract]
Potential shares that were excluded from the computation of diluted net loss per share	9,224	731	10,308
Stock Options [Member]
Schedule of Potential Weighted Average Shares [Abstract]
Potential shares that were excluded from the computation of diluted net loss per share			1,572
Convertible Common Stock [Member]
Schedule of Potential Weighted Average Shares [Abstract]
Potential shares that were excluded from the computation of diluted net loss per share			8,397

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event [Member] - VWAP [Member] - USD ($)	May 04, 2023	Mar. 31, 2023	Jan. 10, 2023	Jan. 03, 2023	Dec. 31, 2022
Subsequent Events (Details) [Line Items]
Prepayment	$ 3,100,000	$ 3,500,000	$ 3,200,000	$ 3,700,000
Floor price		$ 590			$ 590

Basis of Presentation and Sum_6

Basis of Presentation and Summary of Significant Accounting Policies (Details) - Schedule of Product Warranty Liability - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule of Product Warranty Liability [Abstract]
Warranty liability, beginning of period	$ 1,099	$ 177	$ 177
Reduction in liability (payments)	(216)		(220)
Increase in liability	272	298	1,142	$ 177
Warranty liability, end of period	$ 1,155	$ 475	$ 1,099	$ 177

Revenue Recognition (Details)_2

Revenue Recognition (Details) - Schedule of disaggregation of revenue - USD ($) $ in Thousands	3 Months Ended				12 Months Ended
	Mar. 31, 2023		Mar. 31, 2022		Dec. 31, 2022		Dec. 31, 2021
Product and service revenue
Total product and service revenue	$ 4,433		$ 6,972		$ 34,661		$ 4,887
Ancillary revenue	264		59		1,715		161
Total revenues	4,697		7,031		36,376		5,048
Stepvans & vehicle incentives [Member]
Product and service revenue
Total product and service revenue	4,262	[1]	6,863	[1]	31,829	[2]	2,735	[2]
Powertrains [Member]
Product and service revenue
Total product and service revenue	5		14		2,226		2,152
Fleet-as-a-Service [Member]
Product and service revenue
Total product and service revenue	$ 166		$ 95		$ 606
[1]Amounts are net of returns[2] Amounts are net of returns

Inventories (Details) - Sched_2

Inventories (Details) - Schedule of inventory - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of inventory
Raw materials	$ 39,412	$ 40,271	$ 19,323
Work in process	3,213	4,618	10,659
Finished goods	14,382	12,651	901
Total inventories	$ 57,007	$ 57,540	$ 30,883

Selected Balance Sheet Data (_5

Selected Balance Sheet Data (Details) - Schedule of prepaid expenses and other current assets - USD ($) $ in Thousands		Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Prepaid Expenses and Other Current Assets [Abstract]
Prepaid inventories		$ 2,263	$ 2,372	$ 7,303
Prepaid expenses and other	[1]	1,295	1,299
Contract assets		1,132	290
Financed insurance premiums		3,036	2,289
Assets held for sale		750	1,850	1,848
Total prepaid expenses and other current assets		$ 8,476	$ 8,100	$ 17,850
[1] Primarily relates to prepaid insurance, licenses, subscriptions, contract assets and other receivables.

Selected Balance Sheet Data (_6

Selected Balance Sheet Data (Details) - Schedule of other current liabilities - USD ($) $ in Thousands		Mar. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Schedule of Other Current Liabilities [Abstract]
Accrued expenses and other		$ 7,232	[1]	$ 7,782	[2]	$ 4,303	[2]
Contract liabilities		764
Customer deposits		1,194
Warranty liability		1,155		1,099		177
Equipment notes payable		314		303		482
Short-term insurance financing notes		2,824		2,065
Operating lease liabilities, current		1,557		1,530
Finance lease liabilities, current		2,128		2,116
Total other current liabilities		$ 17,168		15,616		$ 5,861
Previously Reported [Member]
Schedule of Other Current Liabilities [Abstract]
Accrued expenses and other	[1]			7,589
Contract liabilities				193
Customer deposits				721
Warranty liability				1,099
Equipment notes payable				303
Short-term insurance financing notes				2,065
Operating lease liabilities, current				1,530
Finance lease liabilities, current				2,116
Total other current liabilities				$ 15,616
[1] Primarily relates to accrued inventory purchases, personnel costs, wages, health benefits, vacation and other accruals.

Selected Balance Sheet Data (_7

Selected Balance Sheet Data (Details) - Schedule of other noncurrent liabilities - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Other Noncurrent Liabilities [Abstract]
Accrued interest expense	$ 1,277	$ 784
Equipment notes payable, non-current	860	942	1,594
Operating lease liabilities, non-current	4,770	5,174
Finance lease liabilities, non-current	3,560	4,100
Total other non-current liabilities	$ 10,467	$ 11,000	$ 1,594

Investments (Details) - Sched_5

Investments (Details) - Schedule of amortized cost, gross unrealized gains/losses in accumulated other comprehensive loss and fair value of marketable debt securities, available-for-sale - Short-term investments [Member] - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	$ 27,865	$ 51,387	$ 94,782
Gross Unrealized Gains			1
Gross Unrealized Losses	(337)	(739)	(87)
Fair Value	27,528	50,648
Corporate debt security [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	24,185	40,177	71,406
Gross Unrealized Gains
Gross Unrealized Losses	(303)	(612)	(57)
Fair Value	23,882	39,565
U.S. treasuries [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	651	2,201	3,415
Gross Unrealized Gains
Gross Unrealized Losses	(1)	(21)	(7)
Fair Value	650	2,180
Asset-backed security and other [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	3,029	5,324	2,555
Gross Unrealized Gains
Gross Unrealized Losses	(33)	(76)	(4)
Fair Value	$ 2,996	5,248
Non-U.S. government and supranational bonds [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost		3,685	16,405
Gross Unrealized Gains			1
Gross Unrealized Losses		(30)	$ (19)
Fair Value		$ 3,655

Investments (Details) - Sched_6

Investments (Details) - Schedule of investments in available-for-sale securities that have been in a continuous unrealized loss position - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Investments (Details) - Schedule of investments in available-for-sale securities that have been in a continuous unrealized loss position [Line Items]
Less than 12 months, Fair Value	$ 405	$ 1,789	$ 149,512
Less than 12 months, Gross Unrealized Losses		(2)	(381)
12 months or greater, Fair Value	27,123	48,859
12 months or greater, Gross Unrealized Losses	(337)	(737)
Total, Fair Value	27,528	50,648	149,512
Total, Gross Unrealized Losses	(337)	(739)	(381)
Corporate debt security [Member]
Investments (Details) - Schedule of investments in available-for-sale securities that have been in a continuous unrealized loss position [Line Items]
Less than 12 months, Fair Value	405	1,789	113,806
Less than 12 months, Gross Unrealized Losses		(2)	(303)
12 months or greater, Fair Value	23,477	37,775
12 months or greater, Gross Unrealized Losses	(303)	(610)
Total, Fair Value	23,882	39,564	113,806
Total, Gross Unrealized Losses	(303)	(612)	(303)
U.S. treasuries [Member]
Investments (Details) - Schedule of investments in available-for-sale securities that have been in a continuous unrealized loss position [Line Items]
Less than 12 months, Fair Value			5,604
Less than 12 months, Gross Unrealized Losses			(12)
12 months or greater, Fair Value	650	2,181
12 months or greater, Gross Unrealized Losses	(1)	(21)
Total, Fair Value	650	2,181	5,604
Total, Gross Unrealized Losses	(1)	(21)	(12)
Asset-backed security and other [Member]
Investments (Details) - Schedule of investments in available-for-sale securities that have been in a continuous unrealized loss position [Line Items]
Less than 12 months, Fair Value			7,961
Less than 12 months, Gross Unrealized Losses			(32)
12 months or greater, Fair Value	2,996	5,248
12 months or greater, Gross Unrealized Losses	(33)	(76)
Total, Fair Value	2,996	5,248	7,961
Total, Gross Unrealized Losses	$ (33)	(76)	(32)
Non-U.S. government and supranational bonds [Member]
Investments (Details) - Schedule of investments in available-for-sale securities that have been in a continuous unrealized loss position [Line Items]
Less than 12 months, Fair Value			20,140
Less than 12 months, Gross Unrealized Losses			(34)
12 months or greater, Fair Value		3,655
12 months or greater, Gross Unrealized Losses		(30)
Total, Fair Value		3,655	20,140
Total, Gross Unrealized Losses		(30)	$ (34)
Previously Reported [Member]
Investments (Details) - Schedule of investments in available-for-sale securities that have been in a continuous unrealized loss position [Line Items]
Less than 12 months, Fair Value		1,790
Less than 12 months, Gross Unrealized Losses		(2)
12 months or greater, Fair Value		48,858
12 months or greater, Gross Unrealized Losses		(737)
Total, Fair Value		50,648
Total, Gross Unrealized Losses		(739)
Previously Reported [Member] | Corporate debt security [Member]
Investments (Details) - Schedule of investments in available-for-sale securities that have been in a continuous unrealized loss position [Line Items]
Less than 12 months, Fair Value		1,790
Less than 12 months, Gross Unrealized Losses		(2)
12 months or greater, Fair Value		37,775
12 months or greater, Gross Unrealized Losses		(610)
Total, Fair Value		39,565
Total, Gross Unrealized Losses		(612)
Previously Reported [Member] | U.S. treasuries [Member]
Investments (Details) - Schedule of investments in available-for-sale securities that have been in a continuous unrealized loss position [Line Items]
Less than 12 months, Fair Value
Less than 12 months, Gross Unrealized Losses
12 months or greater, Fair Value		2,180
12 months or greater, Gross Unrealized Losses		(21)
Total, Fair Value		2,180
Total, Gross Unrealized Losses		(21)
Previously Reported [Member] | Asset-backed security and other [Member]
Investments (Details) - Schedule of investments in available-for-sale securities that have been in a continuous unrealized loss position [Line Items]
Less than 12 months, Fair Value
Less than 12 months, Gross Unrealized Losses
12 months or greater, Fair Value		5,248
12 months or greater, Gross Unrealized Losses		(76)
Total, Fair Value		5,248
Total, Gross Unrealized Losses		(76)
Previously Reported [Member] | Non-U.S. government and supranational bonds [Member]
Investments (Details) - Schedule of investments in available-for-sale securities that have been in a continuous unrealized loss position [Line Items]
Less than 12 months, Fair Value
Less than 12 months, Gross Unrealized Losses
12 months or greater, Fair Value		3,655
12 months or greater, Gross Unrealized Losses		(30)
Total, Fair Value		3,655
Total, Gross Unrealized Losses		$ (30)

Investments (Details) - Sched_7

Investments (Details) - Schedule of gross realized gains and gross realized losses - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Gross Realized Gains And Gross Realized Losses Abstract
Gross realized gains
Gross realized losses	$ (91)	$ (6)	$ (147)	$ (1)

Investments (Details) - Sched_8

Investments (Details) - Schedule of amortized cost and fair value of marketable debt securities, available-for-sale, by contractual maturity - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Amortized Cost And Fair Value Of Marketable Debt Securities Available For Sale By Contractual Maturity Abstract
Due in one year or less, Amortized Cost	$ 27,865	$ 51,387	$ 94,782
Due in one year or less, Fair Value	$ 27,528	$ 50,648	$ 94,696
Weighted average contractual maturity, Fair Value	3 months 18 days	3 months 18 days

Share-Based Compensation (Detai

Share-Based Compensation (Details) - Schedule of stock option activity - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule of Stock Option Activity [Abstract]
Options outstanding (in Shares)	1,572,451
Options outstanding beginning balance	$ 0.02
Options, outstanding, ending balance, weighted average exercise price	$ 0.02
Options outstanding, weighted average remaining contractual term	7 years 1 month 20 days		8 years 2 months 19 days
Options outstanding, intrinsic value (in Dollars)	$ 670,451		$ 670,451	$ 5,756,797
Options, granted (in Shares)
Options granted, weighted average grant date fair value
Options, granted, weighted average exercise price
Stock options exercised (in Shares)	1,647		144,712
Options, exercised, weighted average grant date fair value	$ 0.02		$ 0.04
Options, exercised, weighted average exercise price	$ 0.02		$ 0.03
Options, forfeited (in Shares)	808		121,596
Options, forfeited in period, weighted average grant date fair value	$ 0.02		$ 0.03
Options, forfeited, weighted average exercise price	$ 0.02		$ 0.03
Options outstanding (in Shares)	1,569,996		1,572,451
Options outstanding ending balance	$ 0.02		$ 0.02
Options, outstanding, ending balance, weighted average exercise price	$ 0.02		$ 0.02
Options outstanding, weighted average remaining contractual term	6 years 10 months 24 days		7 years 1 month 20 days
Options outstanding, intrinsic value (in Dollars)	$ 798,297
Options vested and exercisable (in Shares)	1,105,080		965,454
Options, vested and exercisable, weighted average grant date fair value	$ 0.02		$ 0.02
Options, exercisable, weighted average exercise price	$ 0.02		$ 0.02
Options, exercisable, weighted average remaining contractual term	6 years 8 months 26 days		6 years 11 months 19 days
Options, exercisable, intrinsic value (in Dollars)	$ 562,066		$ 411,741

Share-Based Compensation (Det_2

Share-Based Compensation (Details) - Schedule of restricted stock units (RSUs) activity - Restricted Stock Units (RSUs) [Member] - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Share-Based Compensation (Details) - Schedule of restricted stock units (RSUs) activity [Line Items]
Beginning balance, outstanding	10,308,272
Beginning balance, outstanding	1.45
Beginning balance (in Dollars)	$ 4,565,534,000
Granted in period	1,156,455	11,268,054
Granted in period (in Dollars per share)	$ 0.83	$ 1.42
Granted (in Dollars)	$ 969,652,000	$ 15,727,706
Vested in period	1,590,991	1,217,537
Vested in period (in Dollars per share)	$ 1.02	$ 3.09
Vested (in Dollars)	$ 1,089,668,000	$ 1,932,613
Forfeited in period	650,204	1,587,065
Forfeited in period (in Dollars per share)	$ 1.21	$ 2.67
Forfeited (in Dollars)	$ 514,189,000	$ 2,584,102
Ending balance, outstanding	9,223,532	10,308,272
Ending balance, outstanding	1.47	1.45
Ending balance (in Dollars)	$ 4,842,354,000	$ 4,565,534,000

Share-Based Compensation (Det_3

Share-Based Compensation (Details) - Schedule of recognized stock-based compensation expense in the consolidated statements of operations and comprehensive income (loss) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	$ 2,012	$ 1,391	$ 5,222	$ 1,658
Cost of Sales [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	129	29	406
Research and Development Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	501	261	860	361
Selling and Marketing Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	267	58	472	108
General and Administrative Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	$ 1,115	$ 1,043	$ 3,484	$ 1,189

Property and Equipment, Net (_3

Property and Equipment, Net (Details) - Schedule of Property and Equipment, Net - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 23,307	$ 23,052	$ 8,897
Accumulated depreciation	(5,555)	(4,471)	(1,471)
Property and equipment, net	17,752	18,581	7,426
Finance lease assets	9,283	9,283	3,378
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	7,595	7,595	2,484
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	173	173	141
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,451	1,389	153
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,401	1,401	626
Computers, Software And Related Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	3,057	2,865	1,289
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 347	$ 346	$ 826

Commitments and Contingencies_3

Commitments and Contingencies (Details) - Schedule of commitments and contingencies - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Schedule Of Commitments And Contingencies Abstract
2023 (remainder of the year)	$ 1,820	$ 1,820
2024	1,300	1,300
2025	1,300	1,300
2026	1,300	1,300
2027	1,300	1,300
Thereafter	1,300	1,300
Total	$ 8,320	$ 8,320

Net (Loss) Income per Share (_3

Net (Loss) Income per Share (Details) - Schedule of computation of basic and diluted net loss per share - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended				12 Months Ended
		Mar. 31, 2023		Mar. 31, 2022		Dec. 31, 2022	Dec. 31, 2021
Numerator:
Net loss		$ (24,331)		$ (24,030)		$ (73,325)	$ 23,401
Net loss attributable to common stockholders, basic		(24,331)		(24,030)		(73,325)	23,401
Net loss attributable to common stockholders, diluted		$ (24,331)	[1]	$ (24,030)	[1]	$ (77,408)	$ 23,401
Denominator:
Weighted average shares outstanding, basic (in Shares)		168,829		163,165		165,253	105,568
Basic net loss per share (in Dollars per share)		$ (0.14)		$ (0.15)		$ (0.44)	$ 0.22
Weighted average shares outstanding, diluted (in Shares)	[1]	168,829		163,165
Diluted net loss per share (in Dollars per share)		$ (0.14)		$ (0.15)		$ (0.44)	$ 0.22
[1] Net loss attributable to common stockholders, diluted excludes adjustments related to the change in fair value of derivative liabilities, interest expense and amortization of discounts and issuance costs related to Convertible Debentures. Additionally, weighted average shares outstanding, diluted excludes the if-converted shares related to Convertible Debentures. These adjustments were excluded from the calculation of diluted net loss per share as they would have an antidilutive effect (see ).

Net (Loss) Income per Share (_4

Net (Loss) Income per Share (Details) - Schedule of antidilutive securities excluded from computation of earnings per share - shares shares in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Contingent earn-out shares [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potential shares that were excluded from the computation of diluted net loss per share	16,422	16,422	16,422	5,984
Common stock public and private warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potential shares that were excluded from the computation of diluted net loss per share	18,833	18,833	18,833	6,863
Restricted stock units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potential shares that were excluded from the computation of diluted net loss per share	9,224	731	10,308
Stock options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potential shares that were excluded from the computation of diluted net loss per share	1,570	1,813
Convertible debt [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potential shares that were excluded from the computation of diluted net loss per share	50,518

Fair Value Measurements (Deta_5

Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis - Fair Value, Recurring [Member] - USD ($) $ in Thousands		Mar. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents		$ 30,417	[1]	$ 24,680		$ 8,320
Short-term investments		27,528		50,648		94,696
Total financial assets		57,945		75,328
Total financial liabilities		1,779		1,630		36,736
Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents	[1]			24,680
Short-term investments				50,648
Total financial assets				75,328
Total financial liabilities				1,630
Money market funds [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents		30,417	[1]	22,481	[2]	5,868	[2]
Money market funds [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents	[1]			22,481
U.S. treasuries [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-term investments		650		2,181		3,408
U.S. treasuries [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-term investments				2,180
Corporate debt security [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents	[2]			2,199		1,805
Short-term investments		23,882		39,564		71,349
Corporate debt security [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents	[1]			2,199
Short-term investments				39,565
Asset-backed security and other [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-term investments		2,996		5,248		2,551
Asset-backed security and other [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-term investments				5,248
Non-U.S. government and supranational bonds [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents	[2]					647
Short-term investments				3,655		16,387
Non-U.S. government and supranational bonds [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-term investments				3,655
Private Placement Warrants [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities		7		7		140
Private Placement Warrants [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities				7
Public Warrants [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities		659		654		7,356
Public Warrants [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities				654
Derivative Liabilities [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities		497		405
Derivative Liabilities [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities				405
Contingent Earn-out Shares liability [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities		616		564		29,240
Contingent Earn-out Shares liability [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities				564
Fair Value, Inputs, Level 1 [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents		30,417	[1]	24,680		5,868
Short-term investments		650		2,181		3,408
Total financial assets		31,067		26,861
Total financial liabilities		659		654		7,356
Fair Value, Inputs, Level 1 [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents	[1]			24,680
Short-term investments				2,180
Total financial assets				26,860
Total financial liabilities				654
Fair Value, Inputs, Level 1 [Member] | Money market funds [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents		30,417	[1]	22,481	[2]	5,868	[2]
Fair Value, Inputs, Level 1 [Member] | Money market funds [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents	[1]			22,481
Fair Value, Inputs, Level 1 [Member] | U.S. treasuries [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-term investments		650		2,181		3,408
Fair Value, Inputs, Level 1 [Member] | U.S. treasuries [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-term investments				2,180
Fair Value, Inputs, Level 1 [Member] | Corporate debt security [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents	[2]			2,199
Short-term investments
Fair Value, Inputs, Level 1 [Member] | Corporate debt security [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents	[1]			2,199
Short-term investments
Fair Value, Inputs, Level 1 [Member] | Asset-backed security and other [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-term investments
Fair Value, Inputs, Level 1 [Member] | Asset-backed security and other [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-term investments
Fair Value, Inputs, Level 1 [Member] | Non-U.S. government and supranational bonds [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents	[2]
Short-term investments
Fair Value, Inputs, Level 1 [Member] | Non-U.S. government and supranational bonds [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-term investments
Fair Value, Inputs, Level 1 [Member] | Private Placement Warrants [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities
Fair Value, Inputs, Level 1 [Member] | Private Placement Warrants [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities
Fair Value, Inputs, Level 1 [Member] | Public Warrants [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities		659		654		7,356
Fair Value, Inputs, Level 1 [Member] | Public Warrants [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities				654
Fair Value, Inputs, Level 1 [Member] | Derivative Liabilities [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities
Fair Value, Inputs, Level 1 [Member] | Derivative Liabilities [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities
Fair Value, Inputs, Level 1 [Member] | Contingent Earn-out Shares liability [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities
Fair Value, Inputs, Level 1 [Member] | Contingent Earn-out Shares liability [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities
Fair Value, Inputs, Level 2 [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents			[1]			2,452
Short-term investments		26,878		48,467		91,288
Total financial assets		26,878		48,467
Total financial liabilities		7		7		140
Fair Value, Inputs, Level 2 [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents	[1]
Short-term investments				48,468
Total financial assets				48,468
Total financial liabilities				7
Fair Value, Inputs, Level 2 [Member] | Money market funds [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents			[1]		[2]		[2]
Fair Value, Inputs, Level 2 [Member] | Money market funds [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents	[1]
Fair Value, Inputs, Level 2 [Member] | U.S. treasuries [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-term investments
Fair Value, Inputs, Level 2 [Member] | U.S. treasuries [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-term investments
Fair Value, Inputs, Level 2 [Member] | Corporate debt security [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents	[2]					1,805
Short-term investments		23,882		39,564		71,349
Fair Value, Inputs, Level 2 [Member] | Corporate debt security [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents	[1]
Short-term investments				39,565
Fair Value, Inputs, Level 2 [Member] | Asset-backed security and other [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-term investments		2,996		5,248		2,551
Fair Value, Inputs, Level 2 [Member] | Asset-backed security and other [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-term investments				5,248
Fair Value, Inputs, Level 2 [Member] | Non-U.S. government and supranational bonds [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents	[2]					647
Short-term investments				3,655		16,387
Fair Value, Inputs, Level 2 [Member] | Non-U.S. government and supranational bonds [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-term investments				3,655
Fair Value, Inputs, Level 2 [Member] | Private Placement Warrants [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities		7		7		140
Fair Value, Inputs, Level 2 [Member] | Private Placement Warrants [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities				7
Fair Value, Inputs, Level 2 [Member] | Public Warrants [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities
Fair Value, Inputs, Level 2 [Member] | Public Warrants [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities
Fair Value, Inputs, Level 2 [Member] | Derivative Liabilities [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities
Fair Value, Inputs, Level 2 [Member] | Derivative Liabilities [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities
Fair Value, Inputs, Level 2 [Member] | Contingent Earn-out Shares liability [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities
Fair Value, Inputs, Level 2 [Member] | Contingent Earn-out Shares liability [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities
Fair Value, Inputs, Level 3 [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents			[1]
Short-term investments
Total financial assets
Total financial liabilities		1,113		969		29,240
Fair Value, Inputs, Level 3 [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents	[1]
Short-term investments
Total financial assets
Total financial liabilities				969
Fair Value, Inputs, Level 3 [Member] | Money market funds [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents			[1]		[2]		[2]
Fair Value, Inputs, Level 3 [Member] | Money market funds [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents	[1]
Fair Value, Inputs, Level 3 [Member] | U.S. treasuries [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-term investments
Fair Value, Inputs, Level 3 [Member] | U.S. treasuries [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-term investments
Fair Value, Inputs, Level 3 [Member] | Corporate debt security [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents	[2]
Short-term investments
Fair Value, Inputs, Level 3 [Member] | Corporate debt security [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents	[1]
Short-term investments
Fair Value, Inputs, Level 3 [Member] | Asset-backed security and other [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-term investments
Fair Value, Inputs, Level 3 [Member] | Asset-backed security and other [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-term investments
Fair Value, Inputs, Level 3 [Member] | Non-U.S. government and supranational bonds [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Cash and cash equivalents	[2]
Short-term investments
Fair Value, Inputs, Level 3 [Member] | Non-U.S. government and supranational bonds [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Short-term investments
Fair Value, Inputs, Level 3 [Member] | Private Placement Warrants [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities
Fair Value, Inputs, Level 3 [Member] | Private Placement Warrants [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities
Fair Value, Inputs, Level 3 [Member] | Public Warrants [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities
Fair Value, Inputs, Level 3 [Member] | Public Warrants [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities
Fair Value, Inputs, Level 3 [Member] | Derivative Liabilities [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities		497		405
Fair Value, Inputs, Level 3 [Member] | Derivative Liabilities [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities				405
Fair Value, Inputs, Level 3 [Member] | Contingent Earn-out Shares liability [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities		$ 616		564		$ 29,240
Fair Value, Inputs, Level 3 [Member] | Contingent Earn-out Shares liability [Member] | Previously Reported [Member]
Fair Value Measurements (Details) - Schedule of assets and liabilities carried at fair value on a recurring basis [Line Items]
Total financial liabilities				$ 564
[1] Included in total cash and cash equivalents in the condensed consolidated balance sheets. Included in total cash and cash equivalents on the Consolidated Balance Sheets.

Fair Value Measurements (Deta_6

Fair Value Measurements (Details) - Schedule of fair value of the financial liabilities $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)
Derivative Liabilities on Convertible Debentures [Member]
Fair Value Measurements (Details) - Schedule of fair value of the financial liabilities [Line Items]
Beginning balance of fair value	$ 405
Recognition of earn-out RSUs
Change in fair value during the period	92
Ending balance of fair value	497
Contingent Earn-out Shares Liability [Member]
Fair Value Measurements (Details) - Schedule of fair value of the financial liabilities [Line Items]
Beginning balance of fair value	564
Recognition of earn-out RSUs
Change in fair value during the period	52
Ending balance of fair value	$ 616

Fair Value Measurements (Deta_7

Fair Value Measurements (Details) - Schedule of unobservable inputs related to Level 3 earn-out shares liability - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Unobservable Inputs Related to Level 3 Earn Out Shares Liability [Abstract]
Stock price (in Dollars per share)	$ 0.53	$ 0.44	$ 3.15
Stock price volatility	80%	80%	80%
Expected term	3 years 4 months 20 days	3 years 7 months 20 days	4 years 7 months 20 days
Risk-free interest rate	3.80%	4.20%	1.21%

Fair Value Measurements (Deta_8

Fair Value Measurements (Details) - Schedule of unobservable inputs related to Level 3 derivative liabilities - Derivative Liabilities [Member] - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Fair Value Measurements (Details) - Schedule of unobservable inputs related to Level 3 derivative liabilities [Line Items]
Stock price (in Dollars per share)	$ 0.53	$ 0.44
Stock price volatility	80%	80%
Expected term	7 months 13 days	10 months 9 days
Risk-free interest rate	4.80%	4.60%