Aspira Women's Health (AWH) 10-K/A 25 Oct 23 2022 FY Annual report (amended) Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 20, 2023	Jun. 30, 2022
Document And Entity Information [Abstract]
Document Type	10-K/A
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Document Transition Report	false
Current Fiscal Year End Date	--12-31
Entity File Number	001-34810
Entity Registrant Name	Aspira Women’s Health Inc.
Entity Incorporation State Country Code	DE
Entity Tax Identification Number	33-0595156
Entity Address Address Line 1	12117 Bee Caves Road
Entity Address Address Line 2	Building III
Entity Address Address Line 3	Suite 100
Entity Address City Or Town	Austin
Entity Address State Or Province	TX
Entity Address Postal Zip Code	78738
City Area Code	512
Local Phone Number	519-0400
Security 12b Title	Common Stock, par value $0.001 per share
Trading Symbol	AWH
Security Exchange Name	NASDAQ
Entity Well Known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Icfr Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 50,183,661
Entity Common Stock, Shares Outstanding		8,329,543
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Central Index Key	0000926617
Amendment Flag	true
Amendment Description	EXPLANATORY NOTE Aspira Women’s Health Inc. (the “Company” or “Aspira”) filed its Annual Report on Form 10-K for the fiscal year ended December 31, 2022, with the U.S. Securities and Exchange Commission (the “SEC”) on March 30, 2023 (the “Form 10-K” or “Original Filing”). This Amendment No. 1 to Form 10-K (the “Amendment” or “Form 10-K/A”) is being filed to restate the Company’s previously issued consolidated financial statements and financial information as of and for the fiscal year ended December 31, 2022, as well as to provide restated interim financial information as of September 30, 2022 and for the three and nine months then ended (collectively, the "Affected Periods"), contained in the Original Filing and in the Company’s Form 10-Q for the quarterly period ended September 30, 2022. Restatement Subsequent to the filing of the Form 10-K, the Company discovered an error stemming from a non-cash and non-operating item related to the accounting for warrants issued pursuant to a certain underwriting agreement with William Blair & Company LLC in August 2022. The Company has determined that it is appropriate to correct the misstatements in the Company’s previously issued financial statements and related disclosures by amending the Original Filing. All material restatement information that relates to the misstatements is included in this Form 10-K/A, and the Company does not intend to separately amend other filings that the Company has previously filed with the SEC. As such, the Company’s previously filed quarterly report on Form 10-Q for the period ended September 30, 2022 has not been amended. Accordingly, investors and other readers should rely only on the financial information and other disclosures regarding the periods described above in this Form 10-K/A and in any other future filings with the SEC (as applicable) and should not rely on any previously issued or filed reports, press releases, corporate presentations or similar communications relating to the periods described above. The restated financial information also includes adjustments to correct other immaterial errors, including errors that had previously been adjusted for as out of period corrections in the period ended March 31, 2023. For a more detailed discussion of the correction of these accounting errors, refer to Note 3, Restatement, to the Notes to Consolidated Financial Statements included in Part IV, Item 15, of this Form 10-K/A. Internal Control Considerations In the Original Filing in Management’s Annual Report on Internal Control Over Financial Reporting within Part II, Item 9A, Controls and Procedures, the Company identified and reported two material weaknesses. In connection with this restatement, management has concluded that two other material weaknesses existed, specifically that the Company did not design and maintain effective controls to address risks related to the identification of and accounting for certain significant, non-routine or complex transactions, including warrant valuation, and that the Company did not adequately design controls to validate the delivery of the lab results to ordering physicians to ensure that revenue is being appropriately recognized . Management has reassessed its evaluation of the effectiveness of the Company’s internal control over financial reporting as of December 31, 2022, and concluded that additional material weaknesses existed and that internal control over financial reporting and disclosure controls and procedures were not effective as of December 31, 2022 and as of September 30, 2022. For more information about material weaknesses in internal control over financial reporting and the Company’s remedial actions, refer to Management’s Report on Internal Control Over Financial Reporting within Part II, Item 9A, Controls and Procedures, of this Form 10-K/A. Amendment to Form 10-K In accordance with Rule 12b-15 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), this Amendment sets forth the Original Filing, as modified and superseded where necessary to reflect the restatement and the related internal control considerations. Accordingly, the following items included in the Original Filing have been amended: Part I, Item 1.A, Risk FactorsPart II, Item 7, Management’s Discussion and Analysis of Financial Condition and Results of Operations Part II, Item 8, Financial Statements and Supplementary DataPart II, Item 9A, Controls and ProceduresPart IV, Item 15, Exhibits, Financial Statement Schedules In addition, in accordance with SEC rules, this Form 10-K/A includes updated certifications from our Chief Executive Officer and Chief Financial Officer as Exhibits 31.1, 31.2 and 32.1. On May 9, 2023, the Company’s board of directors approved a one for fifteen reverse stock split (the “Reverse Stock Split”) of the Company’s common stock without any change to its par value, which became effective on May 12, 2023. All references to share and per share amounts for all periods presented in these restated consolidated financial statements have been retrospectively restated to reflect the Reverse Stock Split. Par values were not adjusted. Except as described above, this Form 10K/A does not amend, update or change any other disclosures in the Original Filing. In addition, the information contained in this Amendment does not reflect events occurring after the date of the Original Filing. Accordingly, forward-looking statements included in this Form 10-K/A may represent management’s views as of the Original Filing and should not be assumed to be accurate as of any date thereafter. For a description of such subsequent information and events, please read our reports filed pursuant to the Exchange Act subsequent to the date of the Original Filing, which update and supersede certain information contained in the Original Filing and this Form 10-K/A.
Documents Incorporated by Reference	Certain information from the registrant’s Definitive Proxy Statement for its 2023 Annual Meeting of Stockholders is incorporated by reference into Part III of this report.
Auditor Name	BDO USA
Auditor Location	Woodbridge, New Jersey
Auditor Firm Id	243

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Aug. 25, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 13,306	$ 20,551				$ 37,180
Accounts receivable, net of allowance of $9 and $23, respectively	1,245	1,201				1,027
Prepaid expenses and other current assets	1,442	944				1,624
Inventories	316	280				174
Total current assets	16,309	22,976				40,005
Property and equipment, net	368	417				464
Right-of-use assets	282	299				346
Restricted cash	251	250				250
Other assets	163					14
Total assets	17,373	23,942				41,079
Current liabilities:
Accounts payable	881	1,893				1,501
Accrued liabilities	3,402	4,988				5,299
Current portion of long-term debt	403	343				201
Short-term debt	764					779
Lease liability	77	73				60
Total current liabilities	5,527	7,297				7,840
Non-current liabilities:
Long-term debt	2,315	2,426				2,718
Lease liability	272	293				349
Warrant liabilities	2,280	2,748	$ 3,984
Total liabilities	10,394	12,764				10,907
Commitments and contingencies (Note 7)
Stockholders’ equity:
Common stock, par value $0.001 per share, 150,000,000 shares authorized at December 31, 2022 and December 31, 2021; 8,306,326 and 7,475,916 shares issued and outstanding at December 31, 2022 and December 31, 2021, respectively	8	8				7
Additional paid-in capital	508,584	508,192				501,893
Accumulated deficit	(501,613)	(497,022)				(471,728)
Total stockholders’ equity	6,979	11,178		$ 14,122	$ 21,744	30,172	$ 9,719
Total liabilities and stockholders’ equity	$ 17,373	$ 23,942				$ 41,079

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Aug. 22, 2022	Dec. 31, 2021
Consolidated Balance Sheets [Abstract]
Accounts receivable, allowance	$ 9	$ 6		$ 23
Common stock, par value	$ 0.001	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	150,000,000	150,000,000		150,000,000
Common stock, shares issued	8,306,326	8,296,376		7,475,916
Common stock, shares outstanding	8,306,326	8,296,376		7,475,916

Consolidated Statements Of Oper

Consolidated Statements Of Operations - USD ($) $ in Thousands	3 Months Ended			9 Months Ended	12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Revenue:
Revenue	$ 2,072			$ 6,031	$ 8,184	$ 6,812
Cost of revenue:
Cost of revenue	916			2,948	3,861	3,750
Gross profit	1,156			3,083	4,323	3,062
Operating expenses:
Research and development	2,157			4,915	5,917	5,314
Sales and marketing	3,950			12,027	14,915	17,086
General and administrative	3,629			12,188	14,629	13,257
Total operating expenses	9,736			29,130	35,461	35,657
Loss from operations	(8,580)			(26,047)	(31,138)	(32,595)
Change in fair value of warrant liabilities	1,236			1,236	1,704
Interest income (expense), net	18			(10)	17	(48)
Other income (expense), net	(457)			(473)	(468)	981
Net loss	$ (7,783)	$ (8,243)	$ (9,268)	$ (25,294)	$ (29,885)	$ (31,662)
Net loss per share - basic	$ (1)			$ (3.33)	$ (3.85)	$ (4.27)
Net loss per share - diluted	$ (1)			$ (3.33)	$ (3.85)	$ (4.27)
Weighted average common shares used to compute basic net loss per common share	7,807,876			7,590,872	7,769,109	7,414,041
Weighted average common shares used to compute diluted net loss per common share	7,807,876			7,590,872	7,769,109	7,414,041
Product [Member]
Revenue:
Revenue	$ 2,037			$ 5,890	$ 7,970	$ 6,568
Cost of revenue:
Cost of revenue	875			2,768	3,694	3,016
Genetics [Member]
Revenue:
Revenue	35			141	214	244
Cost of revenue:
Cost of revenue	$ 41			$ 180	$ 167	$ 734

Consolidated Statements Of Op_2

Consolidated Statements Of Operations (Parenthetical) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Stock-based compensation expense			$ 2,281	$ 3,371
Cost Of Revenue [Member]
Stock-based compensation expense	$ (23)	$ 64	76	161
Research And Development [Member]
Stock-based compensation expense	65	114	177	311
Sales And Marketing [Member]
Stock-based compensation expense	76	281	354	1,132
General And Administrative [Member]
Stock-based compensation expense	$ 428	$ 1,535	$ 1,807	$ 1,935

Consolidated Statements Of Chan

Consolidated Statements Of Changes In Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance, shares at Dec. 31, 2020	6,974,658
Balance at Dec. 31, 2020	$ 7	$ 449,778	$ (440,066)	$ 9,719
Net loss			(31,662)	(31,662)
Common stock issued in conjunction with exercise of stock options, shares	37,171
Common stock issued in conjunction with exercise of stock options		718		718
Common stock issued in conjunction with public offering, net of issuance costs, shares	460,000
Common stock issued in conjunction with public offering, net of issuance costs		47,858		47,858
Common stock issued for restricted stock awards, shares	4,087
Common stock issued for restricted stock awards		455		455
Stock-based compensation expense		3,084		3,084
Balance, shares at Dec. 31, 2021	7,475,916
Balance at Dec. 31, 2021	$ 7	501,893	(471,728)	30,172
Net loss			(9,268)	(9,268)
Common stock issued in conjunction with exercise of stock options		2		2
Stock-based compensation expense		838		838
Balance at Mar. 31, 2022	$ 7	502,733	(480,996)	21,744
Balance, shares at Dec. 31, 2021	7,475,916
Balance at Dec. 31, 2021	$ 7	501,893	(471,728)	30,172
Net loss				(25,294)
Balance at Sep. 30, 2022	$ 8	508,192	(497,022)	11,178
Balance, shares at Dec. 31, 2021	7,475,916
Balance at Dec. 31, 2021	$ 7	501,893	(471,728)	30,172
Net loss			(29,885)	(29,885)
Common stock issued in conjunction with exercise of stock options, shares	1,533
Common stock issued in conjunction with exercise of stock options		13		13
Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs, shares	800,000
Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs	$ 1	4,265		4,266
Common stock issued for restricted stock awards, shares	28,877
Common stock issued for restricted stock awards		362		362
Stock-based compensation expense		2,051		2,051
Balance, shares at Dec. 31, 2022	8,306,326
Balance at Dec. 31, 2022	$ 8	508,584	(501,613)	6,979
Balance at Mar. 31, 2022	7	502,733	(480,996)	21,744
Net loss			(8,243)	(8,243)
Common stock issued in conjunction with exercise of stock options		11		11
Common stock issued for restricted stock awards		140		140
Stock-based compensation expense		470		470
Balance at Jun. 30, 2022	7	503,354	(489,239)	14,122
Net loss			(7,783)	(7,783)
Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs	1	4,292		4,293
Common stock issued for restricted stock awards		95		95
Stock-based compensation expense		451		451
Balance at Sep. 30, 2022	$ 8	$ 508,192	$ (497,022)	$ 11,178

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Cash flows from operating activities:
Net loss	$ (29,885)	$ (31,662)
Adjustments to reconcile net loss to net cash used in operating activities:
Non-cash lease expense	4	37
Depreciation and amortization	264	302
Stock-based compensation expense	2,414	3,539
Change in fair value of warrant liabilities	(1,704)
Other expenses representing transaction costs allocated to the issuance of warrants	574
Loss on impairment and disposal of property and equipment	64	1
Forgiveness of DECD loan		(1,006)
Changes in operating assets and liabilities:
Accounts receivable	(218)	(162)
Prepaid expenses and other assets	33	(548)
Inventories	(142)	(144)
Accounts payable, accrued liabilities and other liabilities	(2,472)	2,248
Net cash used in operating activities	(31,068)	(27,395)
Cash flows from investing activities:
Purchase of property and equipment	(232)	(184)
Net cash used in investing activities	(232)	(184)
Cash flows from financing activities:
Principal repayment of DECD loan	(261)	(198)
Proceeds from issuance of common stock from exercise of stock options	13	718
Payment of issuance costs for public offering	(1,325)	(377)
Proceeds from at the market offering	9,000	48,235
Net cash provided by (used in) financing activities	7,427	48,378
Net (decrease) increase in cash, cash equivalents and restricted cash	(23,873)	20,799
Cash, cash equivalents and restricted cash, beginning of period	37,430	16,631
Cash, cash equivalents and restricted cash, end of period	13,557	37,430
Reconciliation to Consolidated Balance Sheet:
Cash and cash equivalents	13,306	37,180
Restricted cash	251	250
Unrestricted and restricted cash and cash equivalents	13,557	37,430
Supplemental disclosure of cash flow information:
Cash paid during the period for interest	77	77
Supplemental disclosure of noncash investing and financing activities:
Forgiveness of PPP loan		$ (1,006)
Fair value of warrants issued in conjunction with common stock offering	$ 4,526

Basis Of Presentation And Summa

Basis Of Presentation And Summary Of Significant Accounting And Reporting Policies	12 Months Ended
	Dec. 31, 2022
Basis Of Presentation And Summary Of Significant Accounting And Reporting Policies [Abstract]
Basis Of Presentation And Summary Of Significant Accounting And Reporting Policies	NOTE 1: Basis of Presentation and Summary of Significant Accounting and Reporting Policies Organization and Basis of Presentation Aspira Women’s Health Inc., formerly known as Vermillion, Inc. (“Aspira,” and together with its wholly-owned subsidiaries, the “Company ”) is incorporated in the state of Delaware, and is engaged in the business of developing and commercializing diagnostic tests for gynecologic disease. The Company currently markets and sells the following products and related services: (1) Ova1, a blood test intended as an aid to further assess the likelihood of malignancy in women with an ovarian adnexal mass for which surgery is planned when the physician’s independent clinical and radiological evaluation does not indicate malignancy; (2) Overa, a second-generation biomarker reflex intended to maintain Ova1’s high sensitivity while improving specificity; (3) Ova1Plus, a reflex offering which uses Ova1 as the primary test and Overa as a confirmation for Ova1 intermediate range results; and (4) OvaWatch, a lab developed blood test intended to assist in the initial clinical assessment of malignancy risk in all women with an adnexal mass. Collectively, these tests are referred to and marketed as OvaSuite. For the year ended December 31, 2022, the Company’s product and related revenue was limited to these products, and Aspira GenetiX which was discontinued in the third quarter of 2022. The Company’s products are distributed through its own national sales force, through its proprietary decentralized testing platform and cloud service marketed as Aspira Synergy, and through a marketing and distribution agreement with BioReference Health, LLC (formerly known as BioReference Laboratories, Inc.). Liquidity The Company has incurred significant net losses and negative cash flows from operations since inception, and as a result has an accumulated deficit of approximately $ 501.6 million and working capital of $ 10.8 million as of December 31, 2022. For the year ended December 31, 2022, the Company incurred a net loss of $ 29.9 million and used cash in operations of $ 31.1 million. The Company also expects to incur a net loss and negative cash flows from operations for 2023. In the event that the Company’s existing cash on hand is not sufficient to fund operations, meet its capital requirements or satisfy the anticipated obligations as they become due, the Company expects to take further action to protect its liquidity position. Such actions may include, but are not limited to:  Raising capital through an equity offering either in the public markets or via a private placement offering (however, no assurance can be given that capital will be available on acceptable terms, or at all) ;  Securing debt, however, no assurance can be given that debt will be available on acceptable terms or at all;  Reducing executive bonuses or replacing cash compensation with equity grants;  Reducing professional services and consulting fees and eliminating non-critical projects;  Reducing travel and entertainment expenses; and  Reducing, eliminating or deferring discretionary marketing programs. The Company also has outstanding warrants to purchase shares of its common stock that may be exercised although there can be no assurance that the warrants will be exercised. There can be no assurance that the Company will achieve or sustain profitability or positive cash flow from operations. Management expects cash from product sales and licensing to be the Company’s only material, recurring source of cash in 2023. Given the above conditions, there is substantial doubt about the Company’s ability to continue as a going concern within one year after the date these financial statements are filed. The consolidated financial statements have been prepared on a going concern basis and do not include any adjustments that might result from these uncertainties. On June 1, 2022, the Company received a deficiency letter from the Listing Qualifications Department of The Nasdaq Stock Market stating that, for the preceding 30 consecutive business days, the closing bid price for Aspira common stock was below the minimum $1.00 per share requirement for continued inclusion on The Nasdaq Capital Market pursuant to Nasdaq Listing Rule 5550(a)(2). On November 29, 2022, the Company was granted an additional 180-calendar day compliance period, or until May 29, 2023, to regain compliance with the minimum bid price requirement. The Company may achieve compliance during this period if the closing bid price of Aspira common stock is at least $1.00 per share for a minimum of 10 consecutive business days. There is no assurance that the Company will be able to regain compliance by the May 29, 2023 extended deadline, and there is no assurance that the Company will otherwise maintain compliance with this or any of the other Nasdaq continued listing requirements. In December 2019, a novel strain of coronavirus was reported to have surfaced in Wuhan, China. The novel coronavirus has since spread to over 100 countries, including every state in the United States. In March 2020, the World Health Organization declared COVID-19, the disease caused by the novel coronavirus, a pandemic, and the United States declared a national emergency with respect to the coronavirus outbreak. As a result of the COVID-19 pandemic and actions taken to contain it, the Company’s test volume, and resulting revenue, decreased significantly through the beginning of the third quarter of 2020. The full impact of the COVID-19 pandemic continues to evolve as of the date these financial statements are first filed with the SEC. As a result, the Company is unable to estimate the extent of the impact of the COVID-19 pandemic on its operations or liquidity . Basis of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany transactions have been eliminated in consolidation . Use of Estimates The preparation of consolidated financial statements in accordance with generally accepted accounting principles in the U.S. (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. The primary estimates underlying the Company’s consolidated financial statements include assumptions regarding revenue recognition as well as variables used in calculating the fair value of the Company’s equity awards, warrants, income taxes and contingent liabilities. Changes in estimates and assumptions are reflected in reported results in the period in which they become known. Actual results could differ from those estimates. Cash and Cash Equivalents Cash and cash equivalents consist of cash and highly liquid investments with maturities of three months or less from the date of purchase, which are readily convertible into known amounts of cash and are so near to their maturity that they present an insignificant risk of changes in value because of interest rate changes. Highly liquid investments that are considered cash equivalents include money market funds, certificates of deposits, treasury bills and commercial paper. Restricted Cash Restricted cash consists of a security deposit for a financing arrangement. Fair Value Measurement Accounting Standards Codification (“ASC”) Topic 820, Fair Value and Measurements (“ASC 820”), defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. If a financial instrument uses inputs that fall in different levels of the hierarchy, the instrument will be categorized based upon the lowest level of input that is significant to the fair value calculation. Financial instruments of the Company consist primarily of cash and cash equivalents, restricted cash accounts, receivable, and accounts payable, and warrant liability. These items are considered Level 1 due to their short-term nature and their market interest rates, except for warrant liability, which is considered Level 2 and is recorded at fair value at the end of each reporting period. Concentration of Credit Risk Financial instruments that potentially subject the Company to a concentration of credit risk consist of cash and cash equivalents and accounts receivable. The Company maintains cash and cash equivalents in recognized financial institutions in the United States. The funds are insured by the FDIC up to a maximum of $250,000, but are otherwise unprotected. The Company has not experienced any losses associated with deposits of cash and cash equivalents. The Company does not invest in derivative instruments or engage in hedging activities. Accounts Receivable Virtually all accounts receivable are derived from sales made to customers located in North America. The Company performs ongoing credit evaluations of its customers’ financial condition and generally does not require collateral. The Company maintains an allowance for doubtful accounts based upon the expected collectability of accounts receivable. Inventory The Company has inventory consisting primarily of kit inventory for specimen delivery as well as reagents used for specimen testing and miscellaneous inventory such as pipettes, gloves and other non-reagent items. At each reporting period the Company reviews its inventories for obsolescence and writes down obsolete or otherwise unmarketable inventory to its estimated net realized value, which is primarily related to kit inventory when kits expire. Inventory is valued at cost using the first-in-first-out method. Property and Equipment Property and equipment are carried at cost less accumulated depreciation and amortization. Property and equipment are depreciated when placed into service using the straight-line method over the estimated useful lives, generally three to five years . Leasehold improvements are amortized using the straight-line method over the shorter of the estimated useful life of the asset or the remaining term of the lease. Maintenance and repairs are charged to operations as incurred. Upon sale or retirement of assets, the cost and related accumulated depreciation are removed from the balance sheet and the resulting gain or loss is reflected in operations. Property and equipment are reviewed for impairment when events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. If property and equipment are considered to be impaired, an impairment loss is recognized. Revenue Recognition Product Revenue – OvaSuite: The Company recognizes product revenue in accordance with the provisions of ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”). Product revenue is recognized upon completion of the OvaSuite test and delivery of results to the physician based on estimates of amounts that will ultimately be realized. In determining the amount of revenue to be recognized for a delivered test result, the Company considers factors such as payment history and amount, payer coverage, whether there is a reimbursement contract between the payer and the Company, and any developments or changes that could impact reimbursement. These estimates require significant judgment by management as the collection cycle on some accounts can be as long as one year. The effect of any change made to an estimated input component and, therefore revenue recognized, would be recorded as a change in estimate at the time of the change. The Company also reviews its patient account population and determines an appropriate distribution of patient accounts by payer (i.e., Medicare, patient pay, other third-party payer, etc.) into portfolios with similar collection experience. The Company has elected this practical expedient that, when evaluated for collectability, results in a materially consistent revenue amount for such portfolios as if each patient account were evaluated on an individual contract basis. During the years ended December 31, 2022 and 2021, there were no adjustments to estimates of variable consideration to derecognize revenue for services provided in a prior period. There were no impairment losses on accounts receivable recorded during the years ended December 31, 2022 and 2021. Genetics Revenue – Aspira GenetiX: Under ASC 606, the Company’s genetics revenue was recognized upon completion of the Aspira GenetiX test and delivery of results to the physician based on estimates of amounts that would ultimately be realized. In determining the amount of revenue to be recognized for a delivered test result, the Company considered factors such as payment history and amount, payer coverage, whether there was a reimbursement contract between the payer and the Company, and any developments or changes that could impact reimbursement. These estimates required significant judgment by management as the Company has limited experience with such factors relating to Aspira GenetiX. In September 2022, the Company received a notice of cancellation from its only Aspira Synergy genetics carrier screening customer, Axia Women’s Health. As a result of this cancellation, along with the general deterioration of commercial opportunities in the genetics carrier screening market, has led the Company to cease providing Aspira GenetiX, including genetics carrier screening, on the Aspira Synergy platform, effective as of September 30, 2022. The Company did not incur any termination penalties nor did the Company accrue any expenses as a result of the cancellation. This did not have a material impact on Company revenues in 2022 nor does management expect it to have a material impact in any future periods. Research and Development Costs Research and development costs are expensed as incurred. Research and development costs consist primarily of payroll and related costs, materials and supplies used in the development of new products, and fees paid to third parties that conduct certain research and development activities on behalf of the Company. In addition, acquisitions of assets to be consumed in research and development, with no alternative future use, are expensed as incurred as research and development costs. Software development costs incurred in the research and development of new products are expensed as incurred until technological feasibility is established. Patent Costs Costs incurred in filing, prosecuting and maintaining patents (principally legal fees) are expensed as incurred and recorded within general and administrative expenses on the Consolidated Statements of Operations. Such costs aggregated to approximately $ 410,000 and $ 202,000 for the years ended December 31, 2022 and 2021, respectively. Stock-Based Compensation The Company records the fair value of non-cash stock-based compensation costs for stock options related to the 2019 Stock Incentive Plan (“2019 Plan”). The Company estimates the fair value of stock options using a Black-Scholes option valuation model. This model requires the input of subjective assumptions including expected stock price volatility, expected life and estimated forfeitures of each award. The Company uses the straight-line method to amortize the fair value over the requisite service period of the award, which is generally equal to the vesting period. These assumptions consist of estimates of future market conditions, which are inherently uncertain, and therefore are subject to management's judgment. The expected life of options is based on historical data of actual experience with the options granted and represents the period of time that the options granted are expected to be outstanding. This data includes employees’ expected exercise and post-vesting employment termination behaviors. The expected stock price volatility is estimated using Company historical volatility in deriving the expected volatility assumption . The Company made an assessment that Company historic volatility is most representative of future stock price trends. The expected dividend yield is based on the estimated annual dividends that are expected to be paid over the expected life of the options as a percentage of the market value of the Company’s common stock as of the grant date. The risk-free interest rate for the expected life of the options granted is based on the United States Treasury yield curve in effect as of the grant date. The Company records stock-based compensation net of estimated forfeitures. Contingencies The Company accounts for contingencies in accordance with ASC 450 Contingencies (“ASC 450”) which requires that an estimated loss from a loss contingency be accrued when (i) information available prior to issuance of the financial statements indicates that it is probable that an asset has been impaired or a liability has been incurred at the date of the financial statements and (ii) when the amount of the loss can be reasonably estimated. Accounting for contingencies such as legal and contract dispute matters requires the use of management’s judgment. Management believes that the Company’s accruals for these matters are adequate. Nevertheless, the actual loss from a loss contingency might differ from management’s estimates. Income Taxes The Company accounts for income taxes using the asset and liability method. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial statement and the tax bases of assets and liabilities using the current tax laws and rates. A valuation allowance is established when necessary to reduce deferred tax assets to the amounts more likely than not expected to be realized. ASC Topic 740, Accounting for Uncertainty in Income Taxes clarifies the accounting for uncertainty in income taxes recognized in the financial statements and provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. This interpretation also provides guidance on measurement, derecognition, classification, interest and penalties, accounting in interim periods, and disclosure. The Company recognizes interest and penalties related to unrecognized tax benefits within the interest expense line and other expense line, respectively, in the Consolidated Statements of Operations. Accrued interest and penalties are included within the related liability lines in the Consolidated Balance Sheets. Net Loss Per Share Basic net loss per share is computed by dividing the net loss by the weighted average number of shares of common stock outstanding during the period. Diluted loss per share is computed by dividing the net loss by the weighted average number of shares of common stock adjusted for the dilutive effect of common stock equivalent shares outstanding during the period. Common stock equivalents consist of stock options, restricted stock units and stock warrants. Common equivalent shares are excluded from the computation in periods in which they have an anti-dilutive effect on earnings per share. Fair Value of Financial Instruments Financial instruments include cash and cash equivalents, restricted cash, accounts receivable, accounts payable, accrued liabilities, warrants and debt. The estimated fair value of financial instruments has been determined using available market information or other appropriate valuation methodologies. However, considerable judgment is required in interpreting market data to develop estimates of fair value; therefore, the estimates are not necessarily indicative of the amounts that could be realized or would be paid in a current market exchange. The effect of using different market assumptions and/or estimation methodologies may be material to the estimated fair value amounts. The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities are at cost, which approximates fair value due to the short maturity of those instruments. The carrying amount of restricted cash represents a long-term security deposit for a financial arrangement that is at cost. The carrying value of warrants is their fair value at the end of the period. The carrying value of debt approximates fair value due to its interest rate approximating market rates of interest available to the Company for similar instruments. Leases The Company determines if a contract, at its inception, is a lease or contains a lease based on whether the contract conveys the right to control the use of identified property, plant, or equipment (an identified asset) for a period of time in exchange for consideration. To determine whether a contract conveys the right to control the use of an identified asset for a period of time, the Company assesses whether, throughout the period of use, it has both the right to obtain substantially all of the economic benefits from use of the identified asset, and the right to direct the use of the identified asset. Lease classification, recognition, and measurement are then determined at the lease commencement date. For arrangements that contain a lease the Company (i) identifies lease and non-lease components, (ii) determines the consideration in the contract, (iii) determines whether the lease is an operating or financing lease; and (iv) recognizes lease ROU assets and liabilities. Lease liabilities and their corresponding ROU assets are recorded based on the present value of lease payments over the expected lease term. The interest rate implicit in lease contracts is typically not readily determinable and as such, the Company uses an incremental borrowing rate based on the information available at the lease commencement date, which represents a rate that would be incurred to borrow, on a collateralized basis, over a similar term, an amount equal to the lease payments in a similar economic environment. The Company enters into contracts that contain both lease and non-lease components. Non-lease components may include items such as maintenance, utilities, or other operating costs. For leases of real estate, the Company combines the lease and associated non-lease components in its lease arrangements as a single lease component. Variable costs, such as utilities or maintenance costs, are not included in the measurement of right-of-use assets and lease liabilities, but rather are expensed when the event determining the amount of variable consideration to be paid occurs. Additionally, the Company has elected the short-term lease exemption and, therefore, do not recognize a ROU asset or corresponding liability for lease arrangements with an original term of 12 months or less. Operating leases are included in right of use operating assets, current lease liabilities, and noncurrent lease liabilities in the consolidated balance sheet as of December 31, 2022 and 2021. Segment Reporting The Company’s chief operating decision maker evaluates the business on a consolidated basis and therefore, the Company operates one operating and reportable segment.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	12 Months Ended
	Dec. 31, 2022
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	NOTE 2: Recent Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments . This ASU requires timelier recording of credit losses on loans and other financial instruments held. Instead of reserves based on a current probability analysis, Topic 326 requires the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. All organizations will now use forward-looking information to better inform their credit loss estimates. Topic 326 requires enhanced disclosures regarding significant estimates and judgments used in estimating credit losses, as well as the credit quality and underwriting standards of an organization’s portfolio. These disclosures include qualitative and quantitative requirements that provide information about the amounts recorded in the financial statements. In addition, Topic 326 amends the accounting for credit losses on available-for-sale debt securities and purchased financial assets with credit deterioration. In April 2019, the FASB issued ASU No. 2019-04, Codification Improvements to Topic 326 Financial Instruments—Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments , to introduce amendments which will affect the recognition and measurement of financial instruments, including derivatives and hedging. In May 2019, the FASB issued ASU No. 2019-05, Financial Instruments – Credit Losses (Topic 326); Targeted Transition Relief. The amendments in this ASU provide entities that have certain instruments within the scope of Subtopic 326-20 with an option to irrevocably elect the fair value option in Subtopic 825-10, applied on an instrument-by-instrument basis for eligible instruments upon adoption of Topic 326. This standard and related amendments are effective for the Company’s fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The ASU is effective January 1, 2023 for smaller reporting companies, which includes the Company. The adoption of ASU 2016-13 is not expected to have a material impact on the Company’s results of operations, financial position, or cash flows. In March 2020, FASB issued ASU No. 2020-03, Codification Improvements to Financial Instruments . This ASU improves and clarifies various financial instruments topics, including the current expected credit losses standard issued in 2016 (ASU No. 2016-13). The ASU includes seven different issues that describe the areas of improvement and the related amendments to GAAP, intended to make the standards easier to understand and apply by eliminating inconsistencies and providing clarifications. The amendments have different effective dates. The issues 1-5 are conforming amendments, which are effective upon issuance of this final update. The Company determined that issues 1-5 have no impact on its financials. The amendments related to issue 6 and 7 effect ASU No. 2016-13, Financial instruments – credit losses (Topic 326): measurement of credit losses on financial statements . Effective dates of issue 6 and 7 are the same as the effective date of ASU No. 2016-13. The Company will adopt the new standard in the first quarter of fiscal year 2023. The Company does not expect adoption of this standard will have a material impact on the Company’s results of operations, financial position, or cash flows . In August 2020, the Financial Accounting Standards Board issued Accounting Standard Update No. 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 (“ASU 2020-06”). This update was issued to assist in simplifying the accounting for convertible instruments. This ASU 2020-06 is scheduled to be effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. The Company is in the process of evaluating the impact of this standard on its consolidated financial statements.

Restatement

Restatement	12 Months Ended
	Dec. 31, 2022
Restatement [Abstract]
Restatement	NOTE 3: RESTATEMENT During its financial close process for the three and nine month ended September 30, 2023, the Company discovered an error in its accounting for certain warrants issued in August 2022 as part of its underwritten offering with William Blair & Company LLC, as more fully described below. The consolidated financial statements for the year ended December 31, 2022 and the unaudited interim financial statements for the three and nine months ended September 30, 2022 have been restated to reflect the correction of the error. Restatement Background Error in Accounting for Warrants The Company identified certain errors in the accounting for warrants (the “Warrants”) issued pursuant to the underwriting agreement with William Blair & Company LLC in August 2022 (the “2022 Underwriting Agreement”). Specifically, when calculating the issuance date fair value of the Warrants, the Company used assumptions in the Black Scholes Valuation calculation that were associated with the incorrect Warrant issuance date. The Company used the 2022 Underwriting Agreement date of August 22, 2022 instead of the Warrant issuance date per the Common Stock Purchase Warrant Agreement dated August 25, 2022. The incorrect date resulted in inaccurate market closing price, risk free interest rate, and stock price volatility assumptions used in the Black Scholes Valuation calculation. The initial calculation based upon the August 22, 2022 assumptions calculated a issuance date fair value of approximately $ 7,752,000 , whereas the updated calculation with the August 25, 2022 assumptions calculated a issuance date fair value of approximately $ 3,984,000 , which results in a difference of approximately $ 3,768,000 . The change in the initial fair value of the warrant liability resulted in an adjustment of previously reported change in fair value of warrant liabilities in the amount of $ 3,768,000 o n the consolidated statement of operations for the year ended December 31, 2022 , with a corresponding adjustment in consolidated statement of cash flows for the year December 31, 2022. Additionally, upon the initial recording of this transaction, total offering costs of $ 1,296,000 were allocated between expense included in the consolidated statements of operations and stockholders’ equity included in the consolidated balance sheets based on the percentage of the Warrant fair value of $ 7,752,000 and total gross proceeds of $ 9,000,000 . $ 1,117,000 of offering costs were initially allocated to the warrants and expensed immediately to general and administrative (“G&A”) expense instead of as a non-operating expense in the consolidated statements of operations and comprehensive loss, and the remaining offering costs had a net impact to stockholders’ equity of $ 179,000 . The updated allocation using the August 25, 2022 issuance date fair value of $ 3,984,000 resulted in a reallocation of offering costs of $ 543,000 from G&A to equity , and an adjustment of $ 574,000 from G&A expense to non-operating expense ; $ 574,000 of the offering costs are now expensed immediately as other income (expense) on the consolidated statements of operations for the year ended December 31, 2022 and offering costs of $ 543,000 are recorded in stockholders’ equity on the consolidated balance sheet as of December 31, 2022 . As a result of the change there was an adjustment in the presentation of the offering costs related to the warrant liability of $ 1,117,000 from cash flows used in operating activities to cash flows provided by financing activities on the Company’s consolidated statement of cash flows. Other Adjustments In addition to the errors identified above, the restated consolidated financial statements for the year ended December 31, 2022 also include adjustments to correct certain other immaterial errors. These errors, both individually and in the aggregate, had no material impact on earnings per share for the year ended December 31, 2022. Errors in Accounting for Stock-Based Compensation The Company identified an error in accounting for its stock-based compensation for the three months ended March 31, 2023 that impacted previously issued 2022 consolidated financial statements. This error related to how the Company accounted for forfeitures in its consolidated statements of operations and comprehensive loss. Management evaluated the impact on the 2022 consolidated financial statements and concluded that the error of $ 262,000 was not material. The restated consolidated financial statements for the year ended December 31, 2022 include the correction of this immaterial error. The Company previously recorded this adjustment as an out of period adjustment to reduce stock-based compensation and additional paid-in capital in the amount of $ 262,000 within the unaudited condensed consolidated financial statements as of March 31, 2023. Errors in Accounting for Severance payments to terminated employees The Company identified an error in the recording of its accrued liability as of December 31, 2022 related to a reduction in force. Initially, the Company recorded an accrued liability of $ 248,000 as of December 31, 2022 for the reduction in force that took place on January 3, 2023. Since the affected employees were not notified until after December 31, 2022, the impact of the error was an overstatement of expense in the consolidated financial statements for the year ended December 31, 2022 of $ 248,000 . Management evaluated the impact on the 2022 consolidated financial statements and concluded that the error was not material. The restated consolidated financial statements for the year ended December 31, 2022 include the correction of this immaterial error. Omission of Fair Value Hierarchy Note The Company previously omitted the fair value hierarchy disclosure for their insurance promissory note as well as the Connecticut Department of Commercial Development (“DECD”) loan as Level 2 and Level 3, respectively. This error is disclosure only and does not have a quantitative impact on any historical period consolidated financial statements. The restated consolidated financial statements for the year ended December 31, 2022 include the correction of this immaterial error. Income Tax Disclosure The deferred tax asset related to net operating losses and the corresponding valuation allowance was understated by $328,000 due to a calculation error that incorrectly excluded net operating losses of $1,500,000 on a pre-tax basis. Affected Notes to the Restated 2022 Consolidated Financial Statements As a result of the error in accounting for Warrants and the Other Adjustments, the following notes disclosures have been adjusted to reflect the correction of the errors: NOTE 1: BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING AND REPORTING POLICIES NOTE 6: ACCRUED LIABILITIES NOTE 7: COMMITMENTS, CONTINGENCIES AND DEBT NOTE 8: COMMON STOCK NOTE 9: LOSS PER SHARE NOTE 10: EMPLOYEE SHARE BASED COMPENSATION AND BENEFIT PLANS NOTE 11: INCOME TAXES The effects of the restatement and other immaterial adjustments on the annual consolidated financial statements for the year ended December 31, 2022, are set forth as follows. All share and per share information in the “As Previously Reported” columns give effect to the reverse stock split disclosed in Note 13, Subsequent Events . Aspira Women’s Health Inc. Consolidated Balance Sheets (Amounts in Thousands, Except Share and Par Value Amounts) December 31, 2022 As Previously Reported Adjustment for Warrant Liability Other Adjustments As Restated Assets Current assets: Cash and cash equivalents $ 13,306 $ - - $ 13,306 Accounts receivable, net of allowance of $ 9 1,245 - - 1,245 Prepaid expenses and other current assets 1,442 - - 1,442 Inventories 316 - - 316 Total current assets 16,309 - - 16,309 Property and equipment, net 368 - - 368 Right-of-use assets 282 - - 282 Restricted cash 251 - - 251 Other assets 163 - - 163 Total assets $ 17,373 $ - $ - $ 17,373 Liabilities and Stockholders’ Equity Current liabilities: Accounts payable $ 881 $ - - $ 881 Accrued liabilities 3,650 - ( 248 ) 3,402 Current portion of long-term debt 403 - - 403 Short-term debt 764 - - 764 Lease liability 77 - - 77 Total current liabilities 5,775 - ( 248 ) 5,527 Non-current liabilities: Long-term debt 2,315 - - 2,315 Lease liability 272 - - 272 Warrant liabilities 2,280 - - 2,280 Total liabilities 10,642 - ( 248 ) 10,394 Commitments and contingencies Stockholders’ equity: Common stock, par value $ 0.001 per share, 150,000,000 shares authorized at December 31, 2022 and December 31, 2021; 8,306,326 and 7,475,916 shares issued and outstanding at December 31, 2022 and December 31, 2021, respectively 8 - - 8 Additional paid-in capital 505,621 3,225 ( 262 ) 508,584 Accumulated deficit ( 498,898 ) ( 3,225 ) 510 ( 501,613 ) Total stockholders’ equity 6,731 - 248 6,979 Total liabilities and stockholders’ equity $ 17,373 $ - $ - $ 17,373 Aspira Women’s Health Inc. Consolidated Statements of Operations (Amounts in Thousands, Except Share and Per Share Amounts) Aspira Women’s Health Inc. December 31, 2022 As Previously Reported Adjustment for Warrant Liability Other Adjustments As Restated Revenue: Product $ 7,970 $ - $ - $ 7,970 Genetics 214 - - 214 Total revenue 8,184 - - 8,184 Cost of revenue (1) : Product 3,698 - ( 4 ) 3,694 Genetics 167 - - 167 Total cost of revenue 3,865 - ( 4 ) 3,861 Gross profit 4,319 - 4 4,323 Operating expenses: Research and development (2) 5,953 - ( 36 ) 5,917 Sales and marketing (3) 14,948 - ( 33 ) 14,915 General and administrative (4) 16,183 ( 1,117 ) ( 437 ) 14,629 Total operating expenses 37,084 ( 1,117 ) ( 506 ) 35,461 Loss from operations ( 32,765 ) 1,117 510 ( 31,138 ) Change in fair value of warrant liabilities 5,472 ( 3,768 ) - 1,704 Interest income (expense), net 17 - - 17 Other income (expense), net 106 ( 574 ) - ( 468 ) Net loss $ ( 27,170 ) $ ( 3,225 ) $ 510 $ ( 29,885 ) Net loss per share - basic and diluted $ ( 3.50 ) $ ( 0.42 ) $ 0.07 $ ( 3.85 ) Weighted average common shares used to compute basic and diluted net loss per common share 7,769,109 7,769,109 7,769,109 7,769,109 Non-cash stock-based compensation expense included in cost of revenue and operating expenses: (1) Cost of revenue $ 80 $ - ( 4 ) $ 76 (2) Research and development 203 - ( 26 ) 177 (3) Sales and marketing 356 - ( 2 ) 354 (4) General and administrative 2,037 - ( 230 ) 1,807 Aspira Women’s Health Inc. Consolidated Statements of Changes in Stockholders’ Equity (Amounts in Thousands, Except Share Amounts) Total Additional Accumulated Stockholder's Common Stock Paid-In-Capital Deficit Equity (Deficit) (As Previously Reported) Balance at December 31, 2021 $ 7 $ 501,893 $ ( 471,728 ) $ 30,172 Net loss - - ( 27,170 ) ( 27,170 ) Common stock issued in conjunction with exercise of stock options - 13 - 13 Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs 1 1,040 - 1,041 Common stock issued for restricted stock awards - 362 - 362 Stock-based compensation expense - 2,313 - 2,313 Balance at December 31, 2022 $ 8 $ 505,621 $ ( 498,898 ) $ 6,731 (Adjustments) Balance at December 31, 2021 $ - $ - $ - $ - Net loss - - ( 2,715 ) ( 2,715 ) Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs - 3,225 - 3,225 Stock-based compensation expense 2,313 ( 262 ) - 2,051 Balance at December 31, 2022 $ 2,313 $ 2,963 $ ( 2,715 ) $ 2,561 (As Restated) Balance at December 31, 2021 $ 7 $ 501,893 $ ( 471,728 ) $ 30,172 Net loss - - ( 29,885 ) ( 29,885 ) Common stock issued in conjunction with exercise of stock options - 13 - 13 Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs 1 4,265 - 4,266 Common stock issued for restricted stock awards - 362 - 362 Stock-based compensation expense - 2,051 - 2,051 Balance at December 31, 2022 $ 8 $ 508,584 $ ( 501,613 ) $ 6,979 Aspira Women’s Health Inc. Consolidated Statements of Cash Flows (Amounts in Thousands) December 31, 2022 As Previously Reported Adjustment for Warrant Liability Other Adjustments As Restated Cash flows from operating activities: Net loss $ ( 27,170 ) $ ( 3,225 ) 510 $ ( 29,885 ) Adjustments to reconcile net loss to net cash used in operating activities: - Non-cash lease expense 4 - - 4 Depreciation and amortization 264 - - 264 Stock-based compensation expense 2,676 - ( 262 ) 2,414 Change in fair value of warrant liabilities ( 5,472 ) 3,768 - ( 1,704 ) Other expenses representing transaction costs allocated to the issuance of warrants - 574 574 Loss on impairment and disposal of property and equipment 64 - - 64 Changes in operating assets and liabilities: - Accounts receivable ( 218 ) - - ( 218 ) Prepaid expenses and other assets 33 - - 33 Inventories ( 142 ) - - ( 142 ) Accounts payable, accrued liabilities and other liabilities ( 2,224 ) - ( 248 ) ( 2,472 ) Net cash used in operating activities ( 32,185 ) 1,117 - ( 31,068 ) Cash flows from investing activities: Purchase of property and equipment ( 232 ) - - ( 232 ) Net cash used in investing activities ( 232 ) - - ( 232 ) Cash flows from financing activities: Principal repayment of DECD loan ( 261 ) - - ( 261 ) Proceeds from issuance of common stock from exercise of stock options 13 - - 13 Proceeds from public offering 9,000 - - 9,000 Payment of issuance costs for public offering ( 208 ) ( 1,117 ) - ( 1,325 ) Net cash provided by financing activities 8,544 ( 1,117 ) - 7,427 Net (decrease) increase in cash, cash equivalents and restricted cash ( 23,873 ) - - ( 23,873 ) Cash, cash equivalents and restricted cash, beginning of period 37,430 - - 37,430 Cash, cash equivalents and restricted cash, end of period $ 13,557 $ - - $ 13,557 Reconciliation to Consolidated Balance Sheet: Cash and cash equivalents $ 13,306 $ - - $ 13,306 Restricted cash 251 - - 251 Unrestricted and restricted cash and cash equivalents $ 13,557 $ - $ - $ 13,557 Restatement of previously issued unaudited interim condensed consolidated financial statements (unaudited). The change in the initial fair value of the warrant liability of $ 3,768,000 resulted in a corresponding adjustment of previously reported change in fair value of warrant liabilities in the same amount on the consolidated statement of operations for the three and nine months ended September 30, 2022 with a corresponding adjustment in the unaudited condensed consolidated statements of cash flows for the nine months ended September 30, 2022. The updated allocation using the August 25, 2022 issuance date fair value of $ 3,984,000 also resulted in a reallocation of offering costs of $ 543,000 from G&A to equity , and an adjustment of $ 574,000 from G&A expense to non-operating expense ; $ 574,000 of the offering costs are now expensed immediately as other income (expense) on the unaudited condensed consolidated statements of operations for the three and nine months ended September 30, 2022 and offering costs of $ 543,000 are recorded in stockholders’ equity on the unaudited condensed consolidated balance sheet as of September 30, 2022 . As a result of the change there was an adjustment in the presentation of the offering costs related to the warrant liability of $ 1,117,000 from cash flows used in operating activities to cash flows provided by financing activities on the Company’s consolidated statement of cash flows. The effects of the restatement on the unaudited interim financial statements as of and for the three and nine months ended September 30, 2022 are set forth as follows. Aspira Women’s Health Inc. Condensed Consolidated Balance Sheets (Amounts in Thousands, Except Share and Par Value Amounts) (Unaudited) September 30, 2022 As Previously Reported Adjustment for Warrant Liability As Restated Assets Current assets: Cash and cash equivalents $ 20,551 $ - $ 20,551 Accounts receivable, net of allowance of $ 6 1,201 - 1,201 Prepaid expenses and other current assets 944 - 944 Inventories 280 - 280 Total current assets 22,976 - 22,976 Property and equipment, net 417 - 417 Right-of-use assets 299 - 299 Restricted cash 250 - 250 Other assets - - - Total assets $ 23,942 $ - $ 23,942 Liabilities and Stockholders’ Equity Current liabilities: Accounts payable $ 1,893 $ - $ 1,893 Accrued liabilities 4,988 - 4,988 Current portion of long-term debt 343 - 343 Short-term debt - - - Lease liability 73 - 73 Total current liabilities 7,297 - 7,297 Non-current liabilities: Long-term debt 2,426 - 2,426 Lease liability 293 - 293 Warrant liabilities 2,748 - 2,748 Total liabilities 12,764 - 12,764 Commitments and contingencies Stockholders’ equity: Common stock, par value $ 0.001 per share, 150,000,000 shares authorized at September 30, 2022 and December 31, 2021; 8,296,376 and 7,475,916 shares issued and outstanding at September 30, 2022 and December 31, 2021, respectively 8 - 8 Additional paid-in capital 504,967 3,225 508,192 Accumulated deficit ( 493,797 ) ( 3,225 ) ( 497,022 ) Total stockholders’ equity 11,178 - 11,178 Total liabilities and stockholders’ equity $ 23,942 $ - $ 23,942 Aspira Women’s Health Inc. Condensed Consolidated Statements of Operations (Amounts in Thousands, Except Share and Per Share Amounts) (Unaudited) Three Months Ended September 30, 2022 As Previously Reported Adjustment for Warrant Liability As Restated Revenue: Product $ 2,037 $ - $ 2,037 Genetics 35 - 35 Total revenue 2,072 - 2,072 Cost of revenue (1) : Product 875 - 875 Genetics 41 - 41 Total cost of revenue 916 - 916 Gross profit 1,156 - 1,156 Operating expenses: Research and development (2) 2,157 - 2,157 Sales and marketing (3) 3,950 - 3,950 General and administrative (4) 4,746 ( 1,117 ) 3,629 Total operating expenses 10,853 ( 1,117 ) 9,736 Loss from operations ( 9,697 ) 1,117 ( 8,580 ) Change in fair value of warrant liabilities 5,004 ( 3,768 ) 1,236 Interest income (expense), net 18 - 18 Other income (expense), net 117 ( 574 ) ( 457 ) Net loss $ ( 4,558 ) $ ( 3,225 ) $ ( 7,783 ) Net loss per share - basic and diluted $ ( 0.58 ) $ ( 0.42 ) $ ( 1.00 ) Weighted average common shares used to compute basic and diluted net loss per common share 7,807,876 7,807,876 7,807,876 Non-cash stock-based compensation expense included in cost of revenue and operating expenses: (1) Cost of revenue $ ( 23 ) $ - $ ( 23 ) (2) Research and development 65 - 65 (3) Sales and marketing 76 - 76 (4) General and administrative 428 - 428 Aspira Women’s Health Inc. Condensed Consolidated Statements of Operations (Amounts in Thousands, Except Share and Per Share Amounts) (Unaudited) Nine Months Ended September 30, 2022 As Previously Reported Adjustment for Warrant Liability As Restated Revenue: Product $ 5,890 $ - $ 5,890 Genetics 141 - 141 Total revenue 6,031 - 6,031 Cost of revenue (1) : Product 2,768 - 2,768 Genetics 180 - 180 Total cost of revenue 2,948 - 2,948 Gross profit 3,083 - 3,083 Operating expenses: Research and development (2) 4,915 - 4,915 Sales and marketing (3) 12,027 - 12,027 General and administrative (4) 13,305 ( 1,117 ) 12,188 Total operating expenses 30,247 ( 1,117 ) 29,130 Loss from operations ( 27,164 ) 1,117 ( 26,047 ) Change in fair value of warrant liabilities 5,004 ( 3,768 ) 1,236 Interest income (expense), net ( 10 ) - ( 10 ) Other income (expense), net 101 ( 574 ) ( 473 ) Net loss $ ( 22,069 ) $ ( 3,225 ) $ ( 25,294 ) Net loss per share - basic and diluted $ ( 2.91 ) $ ( 0.42 ) $ ( 3.33 ) Weighted average common shares used to compute basic and diluted net loss per common share 7,590,872 7,590,872 7,590,872 Non-cash stock-based compensation expense included in cost of revenue and operating expenses: (1) Cost of revenue $ 64 $ - $ 64 (2) Research and development 114 - 114 (3) Sales and marketing 281 - 281 (4) General and administrative 1,535 - 1,535 Aspira Women’s Health Inc. Condensed Consolidated Statements of Changes in Stockholders’ Equity (Amounts in Thousands, Except Share Amounts) (Unaudited) Total Common Additional Accumulated Stockholders' Stock Paid-in-Capital Deficit Equity (As Previously Reported) Balance at December 31, 2021 $ 7 $ 501,893 $ ( 471,728 ) $ 30,172 Net loss - - ( 9,268 ) ( 9,268 ) Common stock issued in conjunction with exercise of stock options - 2 - 2 Stock-based compensation expense - 838 - 838 Balance at March 31, 2022 $ 7 $ 502,733 $ ( 480,996 ) $ 21,744 Net loss - - ( 8,243 ) ( 8,243 ) Common stock issued in conjunction with exercise of stock options - 11 - 11 Common stock issued for restricted stock awards - - - 140 - - - 140 Stock-based compensation expense - 470 - 470 Balance at June 30, 2022 $ 7 $ 503,354 $ ( 489,239 ) $ 14,122 Net loss - - ( 4,558 ) ( 4,558 ) Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs 1 1,067 - 1,068 Common stock issued for restricted stock awards - 95 - 95 Stock-based compensation expense - 451 - 451 Balance at September 30, 2022 $ 8 $ 504,967 $ ( 493,797 ) $ 11,178 (Adjustments) Balance at June 30, 2022 $ - $ - $ - $ - Net loss - - ( 3,225 ) ( 3,225 ) Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs - 3,225 - 3,225 Balance at September 30, 2022 $ - $ 3,225 $ ( 3,225 ) $ - (As Restated) Balance at December 31, 2021 $ 7 $ 501,893 $ ( 471,728 ) $ 30,172 Net loss - - ( 9,268 ) ( 9,268 ) Common stock issued in conjunction with exercise of stock options - 2 - 2 Stock-based compensation expense - 838 - 838 Balance at March 31, 2022 $ 7 $ 502,733 $ ( 480,996 ) $ 21,744 Net loss - - ( 8,243 ) ( 8,243 ) Common stock issued in conjunction with exercise of stock options - 11 - 11 Common stock issued for restricted stock awards - 140 - 140 Stock-based compensation expense - 470 - 470 Balance at June 30, 2022 $ 7 $ 503,354 $ ( 489,239 ) $ 14,122 Net loss - - ( 7,783 ) ( 7,783 ) Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs 1 4,292 - 4,293 Common stock issued for restricted stock awards - 95 - 95 Stock-based compensation expense - 451 - 451 Balance at September 30, 2022 $ 8 $ 508,192 $ ( 497,022 ) $ 11,178 Aspira Women’s Health Inc. Condensed Consolidated Statements of Cash Flows (Amounts in Thousands) (Unaudited) Nine Months Ended September 30, 2022 As Previously Reported Adjustment for Warrant Liability As Restated Cash flows from operating activities: Net loss $ ( 22,069 ) $ ( 3,225 ) $ ( 25,294 ) Adjustments to reconcile net loss to net cash used in operating activities: Non-cash lease expense 4 - 4 Depreciation and amortization 195 - 195 Stock-based compensation expense 1,994 - 1,994 Change in fair value of warrant liabilities ( 5,004 ) 3,768 ( 1,236 ) Other expenses representing transaction costs allocated to the issuance of warrants - 574 574 Loss on sale and disposal of property and equipment 10 - 10 Changes in operating assets and liabilities: Accounts receivable ( 174 ) - ( 174 ) Prepaid expenses and other assets 694 - 694 Inventories ( 106 ) - ( 106 ) Accounts payable, accrued liabilities and other liabilities ( 653 ) - ( 653 ) Net cash used in operating activities ( 25,109 ) 1,117 ( 23,992 ) Cash flows from investing activities: Purchase of property and equipment ( 158 ) ( 158 ) Net cash used in investing activities ( 158 ) - ( 158 ) Cash flows from financing activities: Principal repayment of DECD loan ( 196 ) - ( 196 ) Proceeds from issuance of common stock from exercise of stock options 13 - 13 Proceeds from public offering 9,000 - 9,000 Payment of issuance costs for public offering ( 179 ) ( 1,117 ) ( 1,296 ) Net cash provided by financing activities 8,638 ( 1,117 ) 7,521 Net (decrease) increase in cash, cash equivalents and restricted cash ( 16,629 ) - ( 16,629 ) Cash, cash equivalents and restricted cash, beginning of period 37,430 - 37,430 Cash, cash equivalents and restricted cash, end of period $ 20,801 $ - $ 20,801 Reconciliation to Condensed Consolidated Balance Sheet: Cash and cash equivalents $ 20,551 $ - $ 20,551 Restricted cash 250 - 250 Unrestricted and restricted cash and cash equivalents $ 20,801 $ - $ 20,801

Strategic Alliance With Quest D

Strategic Alliance With Quest Diagnostics Incorporated	12 Months Ended
	Dec. 31, 2022
Strategic Alliance With Quest Diagnostics Incorporated [Abstract]
Strategic Alliance With Quest Diagnostics Incorporated	NOTE 4: Strategic Alliance with Quest Diagnostics Incorporated In March 2015, the Company reached an agreement with Quest Diagnostics Incorporated (“Quest Diagnostics”). Pursuant to this agreement, all Ova1 U.S. testing services for Quest Diagnostics customers were transferred to Aspira’s wholly-owned subsidiary, Aspira Labs, as of August 2015. Pursuant to this agreement, as amended as of March 11, 2020, Quest Diagnostics has continued to provide blood draw and logistics support by transporting specimens to Aspira Labs for testing and is billed by Quest Diagnostics for services performed. The purpose of the 2020 amendment was to extend the term of the Testing and Services Agreement from March 11, 2019 to March 11, 2023 and for the Company to pay an annual fee of $ 75,000 for the services of a part-time Quest Diagnostics project manager. The parties are continuing to operate under the existing agreement. As of December 31, 2022, the Company has $ 296,850 accrued and payable to Quest Diagnostics for phlebotomy services rendered on behalf of the Company under the terms of the agreements.

Property And Equipment

Property And Equipment	12 Months Ended
	Dec. 31, 2022
Property And Equipment [Abstract]
Property And Equipment	Note 5: Property and Equipment The components of property and equipment as of December 31, 2022 and 2021 were as follows : December 31, (in thousands) 2022 2021 Machinery and equipment $ 891 $ 1,094 Demonstration equipment - 8 Computer equipment and software 1,386 1,252 Furniture and fixtures 181 174 Leasehold improvements 721 721 Gross property and equipment 3,179 3,249 Accumulated depreciation and amortization ( 2,811 ) ( 2,785 ) Property and equipment, net $ 368 $ 464 Depreciation expense for property and equipment was $ 265,000 and $ 302,000 for the years ended December 31, 2022 and 2021, respectively. As of December 31, 2022, property and equipment was reviewed for potential impairment for recoverability by comparing the carrying amount of certain of the Company’s assets to the estimated undiscounted future cash flows expected to be generated by the asset group. As the carrying amount of the Company’s asset group exceeded its estimated undiscounted future cash flows, the Company recognized an impairment of $ 52,000 , recorded as selling, general and administrative expense on the consolidated statement of operations, based on the difference between the carrying value of the fixed assets and their fair value as of December 31, 2022 as a result of the Company’s discontinuance of the genetics testing offering effective September 30, 2022. The fair value was derived from an offer to purchase certain of the Company’s assets for a blanket amount, as the Company’s management believes it represents the most appropriate fair value of the asset group.

Accrued Liabilities

Accrued Liabilities	12 Months Ended
	Dec. 31, 2022
Accrued Liabilities [Abstract]
Accrued Liabilities	NOTE 6: Accrued Liabilities The components of accrued liabilities as of December 31, 2022 and 2021 were as follows: December 31, 2022 2021 (in thousands) (as restated) Payroll and benefits related expenses $ 1,803 $ 2,652 Collaboration and research agreements expenses 404 382 Professional services 556 1,992 Other accrued liabilities 639 273 Total accrued liabilities $ 3,402 $ 5,299

Commitments, Contingencies And

Commitments, Contingencies And Debt	12 Months Ended
	Dec. 31, 2022
Commitments, Contingencies And Debt [Abstract]
Commitments, Contingencies And Debt	NOTE 7: Commitments, Contingencies and debt Long-term debt consisted of the following: December 31, December 31, 2022 2021 (in thousands) DECD loan, net of issuance costs $ 2,718 $ 2,919 Less: Current portion, net of issuance costs ( 403 ) ( 201 ) Total long-term debt, net of issuance costs $ 2,315 $ 2,718 Coronavirus Aid, Relief, and Economic Security (CARES) Act and Paycheck Protection Program Loan On May 1, 2020, the Company obtained the PPP Loan from BBVA USA in the aggregate amount of approximately $ 1,006,000 . The application for these funds required the Company to, in good faith, certify that the described economic uncertainty at the time made the loan request necessary to support the ongoing operations of the Company. This certification further required the Company to consider its current business activity and its ability to access other sources of liquidity sufficient to support ongoing operations in a manner that was not significantly detrimental to the business. Under the terms of the CARES Act and the PPP, all or a portion of the principal amount of the PPP Loan was subject to forgiveness so long as, over the 24-week period following the Company’s receipt of the proceeds of the PPP Loan, the Company used those proceeds for payroll costs, rent, utility costs or the maintenance of employee and compensation levels. The PPP Loan, which was granted pursuant to a promissory note, was set to mature on May 1, 2022. The Company applied for forgiveness of the PPP Loan in March 2021, and, effective May 27, 2021, the SBA confirmed the waiver of the Company’s repayment of the PPP Loan. The Company recognized a gain on forgiveness of debt of approximately $ 1,006,000 , which is included in other income in the consolidated statements of operations and reduced long- and short-term indebtedness by the same amount. The Company remains subject to an audit of the PPP Loan . There is no assurance that the Company will not be required to repay all or a portion of the PPP Loan as a result of the audit. Loan Agreement On March 22, 2016, the Company entered into a loan agreement (as amended, the “DECD Loan Agreement”) with the DECD, pursuant to which the Company may borrow up to $ 4,000,000 from the DECD. The loan bears interest at a fixed rate of 2.0 % per annum and requires equal monthly payments of principal and interest until maturity, which occurs on April 15, 2026 . As security for the loan, the Company has granted the DECD a blanket security interest in the Company’s personal and intellectual property. The DECD’s security interest in the Company’s intellectual property may be subordinated to a qualified institutional lender. The loan may be prepaid at any time without premium or penalty. An initial disbursement of $ 2,000,000 was made to the Company on April 15, 2016 under the DECD Loan Agreement. On December 3, 2020, the Company received a disbursement of the remaining $ 2,000,000 under the DECD Loan Agreement, as the Company had achieved the target employment milestone necessary to receive an additional $ 1,000,000 under the DECD Loan Agreement and the DECD determined to fund the remaining $ 1,000,000 under the DECD Loan Agreement after concluding that the required revenue target would likely have been achieved in the first quarter of 2020 in the absence of the impacts of COVID-19. Under the terms of the DECD Loan Agreement, the Company may be eligible for forgiveness of up to $ 1,500,000 of the principal amount of the loan if the Company achieves certain job creation and retention milestones by December 31, 2022. The Company was able to achieve the 25 full-time employee milestone. However, the Company has not yet been legally released of the liability and the achievement of the milestone is subject to lender review and approval. If the Company was either unable to retain 25 full-time employees with a specified average annual salary for a consecutive two -year period or does not maintain the Company’s Connecticut operations through March 22, 2026, the DECD may require early repayment of a portion or all of the loan plus a penalty of 5 % of the total funded loan. As of December 31, 2022, the annual amounts of future minimum principal payments due under the Company’s contractual obligation are shown in the table below. Unamortized debt issuance costs for the DECD loan were $ 12,000 . Debt related to the insurance promissory note of $ 764,000 , as described below, is not included in the following table due to the insurance promissory note being cancelable. Payments Due by Period (in thousands) Total 2023 2024 2025 2026 2027 Thereafter DECD Loan $ 2,729 $ 406 $ 452 $ 461 $ 341 $ 254 $ 815 Total $ 2,729 $ 406 $ 452 $ 461 $ 341 $ 254 $ 815 The DECD loan is classified within Level 3 of the fair value hierarchy. The following table presents the carrying value and fair value of the DECD load. The fair value is estimated based on the discounted cash flows using the prevailing marketing interest rates. December 31, December 31, 2022 2021 (in thousands) Fair Value Hierarchy Carrying Value Fair Value Carrying Value Fair Value DECD loan Level 3 $ 2,729 $ 2,110 $ 2,934 $ 2,157 Insurance Notes During 2022 and 2021, the Company entered into insurance promissory notes for the payment of insurance premiums at an interest rate of 5.48 % and 3.74 % respectively, with an aggregate principal amount outstanding of approximately $ 764,000 and $ 779,000 as of December 31, 2022 and 2021, respectively. The amount outstanding in 2022 could be substantially offset by the cancellation of the related insurance coverage which is classified in prepaid insurance. These notes are payable in ten monthly installments with maturity dates of October 1, 2023 and October 1, 2022, respectively. The carrying value of the Company’s insurance promissory note approximates fair value at December 31, 2023 and 2022, due to the short-term nature of the insurance note and are classified as Level 2 within the fair value hierarchy. Operating Leases The Company leases facilities to support its business of discovering, developing and commercializing diagnostic tests in the fields of gynecologic disease. The Company’s principal facility, including the CLIA laboratory used by Aspira Labs , is located in Austin, Texas, and the CLIA laboratory used for research and development services is located in Trumbull, Connecticut. In December 2022, the Company renewed the Austin, Texas lease for one additional year. The Company’s renewed lease expires on January 31, 2024, with no automatic renewal or renewal option. The Company’s Texas lease has a term of 12 months , and the Company has elected the policy of not recording leases on the balance sheet when the leases have terms of 12 months or less. The Company recognized the lease payments in profit and loss on a straight-line basis over the term of the lease, and variable lease payments in the period in which the obligation for the payments was incurred. Variable lease costs represent our share of the landlord’s operating expenses. In October 2015, the Company entered into a lease agreement for a facility in Trumbull, Connecticut. The lease required initial payments for the buildout of leasehold improvements to the office space, which were approximately $ 596,000 . In September 2020, the Company exercised the renewal option for its Trumbull, Connecticut lease. The Company’s renewed lease expires on June 30, 2026 , with a five year renewal option. The Company is not reasonably certain that it will exercise the five-year renewal option beginning on July 1, 2026. The expense associated with these operating leases for the years ended December 31, 2022 and 2021 is shown in the table below (in thousands ). Included in the amounts below are $ 114,000 and $ 54,000 related to rent and variable costs, respectively, for the Texas lease during 2022 and $ 108,000 and $ 53,000 related to rent and variable costs, respectively during 2021 .  Year Ended December 31, Lease Cost Classification 2022 2021 Operating rent expense Cost of revenue $ 79 $ 59 Research and development 27 44 Sales and marketing 37 33 General and administrative 66 68 Variable rent expense Cost of revenue $ 39 $ 32 Research and development 22 32 Sales and marketing 34 37 General and administrative 67 61 Based on the Company’s leases as of December 31, 2022, the table below sets forth the approximate future lease payments related to operating leases with initial terms of one year or more (in thousands). 2023 $ 106 2024 116 2025 123 2026 64 Total Operating Lease Payments 409 Less: Imputed Interest ( 60 ) Present Value of Lease Liabilities 349 Less: Operating Lease Liability, current portion ( 77 ) Operating Lease Liability, non-current portion $ 272 Supplemental disclosure of cash flow information related to leases for the years ended December 31, 2022 and 2021 is shown in the table below (in thousands). Year Ended December 31, 2022 2021 Cash paid for amounts included in measurement of lease liabilities: Operating cash outflows relating to operating leases $ 371 $ 366 Weighted-average remaining lease term (in years) 3.5 4.5 Weighted-average discount rate 9.30 % 9.33 % Non-cancelable Royalty Obligations and Other Commitments The Company is a party to an amended research collaboration agreement with The Johns Hopkins University School of Medicine under which the Company licenses certain of its intellectual property directed at the discovery and validation of biomarkers in human subjects, including but not limited to clinical application of biomarkers in the understanding, diagnosis and management of human diseas e. Under the terms of the amended research collaboration agreement, Aspira is required to pay the greater of 4 % royalties on net sales of diagnostic tests using the assigned patents or annual minimum royalties of $ 57,500 . Royalty expense for the years ended December 31, 2022 and 2021 totaled $ 318,000 and $ 263,000 , respectively, as recorded in cost of revenue in the consolidated statements of operations. Commercial Reorganization During the first quarter of 2022, the Company executed a commercial reorganization resulting in the separation of a number of employees. The organizational changes resulted in the recording within the consolidated statement of operations in sales and marketing, research and development and general and administrative expenses of one-time severance, separation, and settlement charges of approximately $ 1,284,000 . These amounts have been partially offset by insurance reimbursement of $ 523,000 . All charges have been settled as of December 31, 2022. Contingent Liabilities From time to time, the Company is involved in legal proceedings and regulatory proceedings arising from operations. The Company establishes reserves for specific liabilities in connection with legal actions that management deems to be probable and estimable. The Company is not currently a party to any proceeding, the adverse outcome of which would have a material adverse effect on the Company’s financial position or results of operations. In August 2022, the Company entered into a sponsored research agreement with Harvard’s Dana-Farber Cancer Institute, Brigham & Women’s Hospital, and Medical University of Lodz for the generation of a multi-omic, non-invasive diagnostic aid to identify endometriosis based on circulating miRNAs and proteins. The results of this collaboration will be advanced, co-developed technology to guide medical and clinical management of women presenting with symptoms of endometriosis. This collaboration is expected to accelerate the development and commercialization of future endometriosis products, such as EndoCheck. The contract requires payments to be made upon the achievement of certain milestones. Under the terms of and as further described in the agreement, payments of approximately $ 1,252,000 have or will become due from the Company to the counterparties upon successful completion of certain deliverables in 2022 and 2023 as follows: 68 % was paid in August 2022, 15 % will become payable upon completion of certain deliverables estimated to occur in the first quarter of 2023, and 17 % will become payable upon completion of certain deliverables estimated to occur in the second quarter of 2023. For the year ended December 31, 2022, the Company made payments totaling $ 852,000 , all of which were deemed earned by the collaboration partners and are included in research and development expense. Additional payments of $ 400,000 are due to the collaboration partners in 2023 under the terms of the agreement.

Common Stock

Common Stock	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Common Stock	NOTE 8: Common Stock 2021 Public Offering On February 4, 2021, the Company entered into an underwriting agreement (the “2021 Underwriting Agreement”) with William Blair & Company, L.L.C. and Truist Securities, Inc., as representatives of several underwriters (the “2021 Underwriters”), in connection with the underwritten public offering of 400,000 shares of Aspira common stock at a price to the public of $ 112.50 per share. The 2021 Underwriters purchased these 400,000 shares at the public offering price per share, less the underwriting discount of $ 7.3125 per share. Under the 2021 Underwriting Agreement, the Company granted the 2021 Underwriters an option to purchase up to an additional 60,000 shares of Aspira common stock at the public offering price, less the underwriting discount of $ 7.3125 per share. On February 5, 2021, the 2021 Underwriters notified the Company that they were exercising this option in connection with the closing of the 2021 Offering. The 2021 Offering, including the additional 60,000 shares of Aspira common stock, closed on February 8, 2021 and resulted in net proceeds to the Company of approximately $ 47,858,000 , after deducting underwriting discounts and offering expenses of $ 377,000 . 2022 Public Offering On August 22, 2022, the Company entered into an underwriting agreement (the “2022 Underwriting Agreement”) with William Blair & Company, L.L.C., as the sole underwriter (the “2022 Underwriter”). Pursuant to the 2022 Underwriting Agreement, the Company agreed to issue and sell, in an underwritten public offering (the “2022 Offering”), 800,000 shares of the Company’s common stock, par value $ 0.001 per share (“Common Stock”) and warrants to purchase up to 799,985 shares of Common Stock (the “Warrants”). Each share of Common Stock was sold together with one Warrant to purchase one share of Common Stock, at a price to the public of $ 11.25 per share and related Warrant. The Warrants were issued pursuant to a common stock purchase warrant (the “Form of Warrant”). Each Warrant has an initial exercise price equal to $ 13.20 per share of Common Stock and are exercisable for five years from the date of issuance. The exercise price and the number of shares of Common Stock issuable upon exercise of the Warrants are subject to adjustment in the event of certain subdivisions and combinations, including by any stock split or reverse stock split, stock dividend, recapitalization or otherwise. The exercise of the Warrants may be limited in certain circumstances if, after giving effect to such exercise, the holder or any of its affiliates would beneficially own (as determined in accordance with the terms of the Warrants) more than 4.99 % (or, at the election of the holder, 9.99 %) of the outstanding Common Stock immediately after giving effect to the exercise. There is no established trading market available for the Warrants on any securities exchange or nationally recognized trading system. The Company accounts for common stock warrants as either equity-classified or liability-classified instruments based on an assessment of the specific terms of the warrants and applicable authoritative guidance in Financial Accounting Standards Board Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815-40, Contracts in Entity’s Own Equity (“ASC 815-40”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and meet all of the requirements for equity classification under ASC 815-40, including whether the warrants are indexed to the Company’s own stock and whether the events where holders of the warrants could potentially require net cash settlement are within the Company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. As further described in the Form of Warrant, if the Company consummates any merger, consolidation, sale or other reorganization event, including the sale of all or substantially all of the Company’s assets, in which its common stock is converted into or exchanged for securities, cash or other property (“Fundamental Transaction”), then the Company shall pay at the holder’s option, exercisable at any time commencing on the occurrence or the consummation of the Fundamental Transaction (or, if later, the date of public announcement) and continuing up to 30 days, an amount of cash equal to the value of the remaining unexercised portion of the Warrant as determined in accordance with the Black-Scholes option pricing model on the date of such Fundamental Transaction provided; however, that if the Fundamental Transaction is not within the Company’s control, including not approved by the Board of Directors, the holder of the Warrant shall only be entitled to receive the same type or form of consideration (and in the same proportion), at the Black Scholes Value of the unexercised portion of the Warrant, that is being offered and paid to the holder of the Common Stock of the Company in connection with the Fundamental Transaction. The Black-Scholes option pricing model, as defined in the Form of Warrant, includes as an input, the highest volume weighted average price (“VWAP”) for a period of one trading day preceding the consummation or announcement of a Fundamental Transaction up to 30 days after a Fundamental Transaction. The Company has determined that an adjustment based on this input is not limited to the effect that is attributable to the Fundamental Transaction and therefore causes the Warrants to fail the indexation guidance under ASC 815-40. As a result, the Company has determined that the Warrants must be recorded as derivative liabilities upon issuance and marked to market each reporting period in the Company’s consolidated statement of operations until their exercise or expiration. The fair values of the Warrants as of August 25, 2022, the issuance date, and December 31, 2022 were $ 3,984,000 and $ 2,280,000 , respectively. The fair value of the Warrants was estimated using Black-Scholes pricing model based on the following assumptions: December 31, 2022 August 25, 2022 Dividend yield - % - % Volatility 96.8 % 97.3 % Risk-free interest rate 3.99 % 3.15 % Expected lives (years) 4.64 5.00 Weighted average fair value $ 0.190 $ 0.332 The fair value of the Warrants was deemed to be derivative instruments due to certain contingent put feature, was determined using the Black-Scholes option pricing model, deemed to be an appropriate model due to the terms of the Warrants issued, including a fixed term and exercise price. The fair value of Warrants was affected by changes in inputs to the Black-Scholes option pricing model including the Company’s stock price, expected stock price volatility, the contractual term, and the risk-free interest rate. This model uses Level 2 inputs, including stock price volatility, in the fair value hierarchy established by ASC 820 Fair Value Measurement. At December 31, 2022, the fair value of all Warrants was $ 2,280,000 , which are classified as a long-term Warrant liability on the Company’s balance sheet. The 2022 Offering resulted in net proceeds to the Company of approximately $ 7,675,000 , after deducting underwriting discounts and offering expenses of $ 1,325,000 . Offering costs were allocated between expense and equity based on the percentage of the Warrant fair value of $ 3,984,000 and the total gross proceeds of $ 9,000,000 . $ 574,000 of offering costs were allocated to the Warrants and were expensed immediately and recorded as other income (expense) in the consolidated statement of operations for the year ended December 31, 2022, resulting in a net impact to the Company’s equity of $ 751,000 . Warrants Warrants outstanding as of December 31, 2022 and 2021 were as follows: Exercise Price Number of Shares Outstanding under Warrant Issuance Date Expiration Date per Share December 31, 2022 December 31, 2021 August 25, 2022 August 25, 2027 $ 13.20 799,985 - 799,985 -

Loss Per Share

Loss Per Share	12 Months Ended
	Dec. 31, 2022
Loss Per Share [Abstract]
Loss Per Share	NOTE 9: Loss Per Share The reconciliation of the numerators and denominators of basic and diluted loss per share for the years ended December 31, 2022 and 2021 was as follows: Loss Shares Per Share (Numerator) (Denominator) Amount (In thousands, except shares and per share data) (as restated) (as restated) (as restated) Year ended December 31, 2022: Net loss - basic $ ( 29,885 ) 7,769,109 $ ( 3.85 ) Dilutive effect of common stock shares issuable upon exercise of stock options - - Net loss - diluted $ ( 29,885 ) 7,769,109 $ ( 3.85 ) Year ended December 31, 2021: Net loss - basic $ ( 31,662 ) 7,414,041 $ ( 4.27 ) Dilutive effect of common stock shares issuable upon exercise of stock options - - Net loss - diluted $ ( 31,662 ) 7,414,041 $ ( 4.27 ) Due to net losses for the years ended December 31, 2022 and 2021, diluted loss per share is calculated using the weighted average number of common shares outstanding and excludes the effects of potential shares of common stock that are antidilutive. The potential shares of common stock that have been excluded from the diluted loss per share calculation above for the years ended December 31, 2022 and 2021 were as follows: Year Ended December 31, 2022 2021 Stock options 655,139 683,681 Warrants 799,985 - Potential common shares 1,455,124 683,681

Employee Share Based Compensati

Employee Share Based Compensation And Benefit Plans	12 Months Ended
	Dec. 31, 2022
Employee Share Based Compensation And Benefit Plans [Abstract]
Employee Share Based Compensation And Benefit Plans	NOTE 10: Employee SHARE BASED COMPENSATION AND Benefit Plans 2010 Stock Incentive Plan The Company’s employees, directors, and consultants were eligible to receive awards under the Vermillion, Inc. Second Amended and Restated 2010 Stock Incentive Plan, which was replaced by the 2019 Plan (as defined below) with respect to future equity grants. As of December 31, 2022, there were no shares of Aspira common stock available for future grants under the 2010 Plan. As of December 31, 2022, a total of 287,104 shares of Aspira common stock were reserved for issuance with respect to outstanding stock options. 2019 Stock Incentive Plan At the Company’s 2019 annual meeting of stockholders, the Company’s stockholders approved the Vermillion, Inc. 2019 Stock Incentive Plan, which was later amended to the Aspira Women’s Health Inc. (the “2019 Plan”). The purposes of the 2019 Plan are (i) to align the interests of the Company’s stockholders and recipients of awards under the 2019 Plan by increasing the proprietary interest of such recipients in the Company’s growth and success; (ii) to advance the interests of the Company by attracting and retaining non-employee directors, officers, other employees, consultants, independent contractors and agents; and (iii) to motivate such persons to act in the long-term best interests of the Company and its stockholders. The 2019 Plan allows the Company to grant stock options, stock appreciation rights, restricted stock, restricted stock units and performance awards to participants. Subject to the terms and conditions of the 2019 Plan, the initial number of shares authorized for grants under the 2019 Plan is 699,486 . To the extent an equity award granted under the 2019 Plan expires or otherwise terminates without having been exercised or paid in full, or is settled in cash, the shares of common stock subject to such award will become available for future grant under the 2019 Plan. As of December 31, 2022, there were 238,432 shares of Aspira common stock available for future grants under the 2019 Plan. As of December 31, 2022, there were 368,124 shares of Aspira common stock subject to outstanding stock options and there were no outstanding restricted stock units. The activity related to shares available for grant under the 2010 Plan and the 2019 Plan for the years ended December 31, 2022 and 2021 was as follows: 2010 Stock Option Plan 2019 Stock Option Plan Total Shares available at December 31, 2020 - 433,662 433,662 Options forfeited 6,375 88,109 94,484 Options granted - ( 268,042 ) ( 268,042 ) Restricted stock units granted - ( 5,116 ) ( 5,116 ) Shares expired ( 6,375 ) - ( 6,375 ) Shares available at December 31, 2021 - 248,613 248,613 Options forfeited 2,650 198,624 201,274 Options granted - ( 174,175 ) ( 174,175 ) Restricted stock units forfeited - 347 347 Restricted stock units granted - ( 29,223 ) ( 29,223 ) Shares expired ( 2,650 ) ( 5,754 ) ( 8,404 ) Shares available at December 31, 2022 - 238,432 238,432 The stock option activity under the 2010 Plan and the 2019 Plan for the years ended December 31, 2022 and 2021 was as follows: Number of Shares Weighted Average Exercise Price Aggregate Intrinsic Value Weighted Average Remaining Contractual Term Options outstanding at December 31, 2020 547,508 $ 22.35 $ 42,833,712 7.51 Granted 268,042 93.30 Exercised ( 37,205 ) 19.35 Forfeited ( 94,484 ) 65.10 Options outstanding at December 31, 2021 683,861 $ 44.40 $ 3,797,181 7.44 Granted 174,175 13.61 Exercised ( 1,623 ) 11.10 Forfeited ( 201,274 ) 32.88 Options outstanding at December 31, 2022 655,139 $ 29.25 $ - 6.06 Shares exercisable: December 31, 2022 421,373 $ 24.45 $ - 4.99 Shares expected to vest: December 31, 2022 176,608 $ 37.80 $ - 8.01 The range of exercise prices for options outstanding and exercisable at December 31, 2022 is as follows: Exercise Price Options Outstanding Weighted Average Exercise Price Weighted Average Remaining Life in Years Options Exercisable Weighted Average Exercise Price $ 5.70 - $ 15.15 185,891 $ 10.33 6.45 125,137 $ 10.31 15.60 - 19.20 145,501 16.00 7.50 60,262 16.45 19.35 - 30.75 170,867 22.99 4.33 154,872 23.34 31.20 - 116.85 152,880 71.66 6.16 80,418 54.76 $ 5.70 - $ 116.85 655,139 $ 29.20 7.44 420,689 $ 24.48 (in thousands) Total Intrinsic Value of Options Exercised Total Fair Value of Vested Options Year ended December 31, 2022 $ 5 $ 5,982 Year ended December 31, 2021 $ 2,903 $ 4,325 Stock-based Compensation Stock-based Compensation Expense The Company records stock-based compensation net of estimated forfeitures. The assumptions used to calculate the fair value of options granted under the 2010 Plan and the 2019 Plan that were incorporated in the Black-Scholes pricing model for the years ended December 31, 2022 and 2021 were as follows: December 31, 2022 December 31, 2021 Dividend yield - % - % Volatility 92.7 % 89.0 % Risk-free interest rate 2.45 % 0.63 % Expected lives (years) 2.00 3.80 Weighted average fair value $ 0.490 $ 3.940 The allocation of employee and director stock-based compensation expense by functional area for the years ended December 31, 2022 and 2021 was as follows: Year Ended December 31, (in thousands) 2022 2021 (as restated) Cost of revenue $ 59 $ 153 Research and development 61 350 Sales and marketing 354 1,210 General and administrative 1,807 1,658 Total $ 2,281 $ 3,371 As of December 31, 2022, total unrecognized compensation cost related to unvested stock option awards was approximately $ 3,110,000 , as restated, and the related weighted average period over which it is expected to be recognized was 2.32 years. As of December 31, 2022, there was no unrecognized compensation costs related to restricted stock units. 401(k) Plan The Company’s 401(k) Plan allows eligible employees to defer up to an annual limit of the lesser of 90.0 % of eligible compensation or a maximum contribution amount subject to the Internal Revenue Service annual contribution limit. The Company is not required to make Company contributions under the 401(k) Plan. During the years ended December 31, 2022 and 2021, the Company did no t make Company contributions to the 401(k) Plan.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Taxes [Abstract]
Income Taxes	NOTE 11: Income Taxes There was no current income tax expense or benefit for the years ended December 31, 2022 or 2021 because of net losses during those years. These net losses were generated from domestic operations. Domestic and foreign components of loss from continuing operations before income taxes for the years ended December 31, 2022 and 2021 were $ 29,885,000 and $ 31,662,000 , respectively. Based on the available objective evidence, management believes it is more likely than not that the net deferred tax assets will not be fully realizable. Accordingly, the Company has provided a full valuation allowance against its net deferred tax assets at December 31, 2022 and 2021. Therefore there was no deferred income tax expense or benefit for the years ended December 31, 2022 or 2021. The components of net deferred tax assets (liabilities) at December 31, 2022 and 2021 were as follows: Year Ended December 31, 2022 2021 (in thousands) (as restated) Deferred tax assets: Net operating losses $ 44,509 $ 38,268 Capitalized research expenses 3,686 2,404 Fixed asset depreciation 678 633 Other 804 587 Total deferred tax assets 49,677 41,892 Valuation allowance ( 49,677 ) ( 41,892 ) Deferred tax assets $ - $ - The Company’s gross deferred tax asset for state net operating losses and the valuation allowance for the year ended December 31, 2022 have each been reduced by $ 1,259,500 to apply the Internal Revenue Code Section 382 net operating loss utilization limitation to the state of California net operating losses, which was identified by management in the current year and related to the prior period of 2021. The reconciliation of the statutory federal income tax rate to the Company’s effective tax rate for the years ended December 31, 2022 and 2021 was as follows: Year Ended December 31, 2022 2021 (as restated) Tax at federal statutory rate 21 % 21 % State tax, net of federal benefit 5 ( 2 ) Change in valuation allowance ( 26 ) ( 21 ) Change in warrant valuation 1 - Net operating loss reduction due to Section 382 limitation - - Permanent items ( 1 ) 1 Other - 1 Effective income tax rate - % - % The Company's ability to use its net operating loss and credit carryforwards to offset future taxable income is restricted due to ownership change limitations that have occurred in the past, as required by Section 382 of the Internal Revenue Code of 1986, as amended (“Section 382”), as well as similar state provisions. Net operating losses which are limited from offsetting any future taxable income under Section 382 are not included in the gross deferred tax assets presented above. Legislation commonly referred to as the Tax Cuts and Jobs Act (H.R. 1) was enacted on December 22, 2017. As a result of the Tax Cuts and Jobs Act of 2017, federal net operating losses (“NOLs”) arising before January 1, 2018, and federal NOLs arising after January 1, 2018, are subject to different rules . The Company's pre-2018 federal NOLs of $ 67 million, which are not limited from offsetting future taxable income under Section 382, will expire in varying amounts from 2023 through 2037 , if not utilized; and can offset 100% of future taxable income for regular tax purposes. The Company also has pre-2018 federal NOL’s that will expire if not utilized within 20 years of being generated that are limited in offsetting future taxable income under Section 382. A portion may still potentially be utilized before they expire, but the portion which will not be able to be utilized prior to expiration has been removed from gross deferred tax assets. The Company’s federal NOLs of $ 100 million arising after January 1, 2018, can generally be carried forward indefinitely and can offset up to 80% of future taxable income annually. State NOLs will expire in varying amounts from 2023 through 2042 if not utilized. The Company's ability to use its NOLs during this period will be dependent on the Company's ability to generate taxable income, and the NOLs could expire before the Company generates sufficient taxable income . The valuation allowance was $ 49.7 million and $ 41.9 million at December 31, 2022 and 2021, respectively. The increase of approximately $ 7.8 million between 2021 and 2022 is primarily due to adjustments to the domestic deferred tax assets related to net operating losses. The Company files income tax returns in the U.S. and in various state jurisdictions with varying statutes of limitations. The Company has not been audited by the Internal Revenue Service or any state income or franchise tax agency. As of December 31, 2022, the Company's federal returns for the years ended 2019 through the current period and most state returns for the years ended 2018 through the current period are still open to examination. In addition, all of the net operating losses and research and development credits generated in years earlier than 2019 and 2018, respectively, are still subject to Internal Revenue Service audit. The federal and California tax returns for the year ended December 31, 2021 reflect research and development carryforwards of $ 4,937,000 and $ 5,644,000 , respectively. For the year ended December 31, 2022, the Company anticipates claiming additional research and development credits of $ 223,000 on its federal tax return and $ 212,000 on its California tax return. As of December 31, 2022, the Company's gross unrecognized tax benefits are approximately $ 10,231,000 which are attributable to research and development credits. A reconciliation of the change in the Company's unrecognized tax benefits is as follows: (in thousands) Federal Tax State Tax Total Balance at December 31, 2020 $ 5,121 $ 5,396 $ 10,517 Return to provision true up ( 9 ) - ( 9 ) Increase in tax position during 2021 260 248 508 Decrease due to expirations during 2021 ( 435 ) - ( 435 ) Balance at December 31, 2021 $ 4,937 $ 5,644 $ 10,581 Return to provision true up - - - Increase in tax position during 2021 223 212 435 Decrease due to expirations during 2021 ( 785 ) - ( 785 ) Balance at December 31, 2022 $ 4,375 $ 5,856 $ 10,231 The decrease for the year ended December 31, 2022 relates to the expiration of a portion of the carryforward, which is partially offset by positions taken in the current year. The increase for the year ended December 31, 2021 is related to positions taken in that year, which were substantially offset by the expiration of a portion of the carryforward. If the $ 10,231,000 of unrecognized income tax benefit is recognized, approximately $ 10,231,000 would impact the effective tax rate in the period in which each of the benefits is recognized. The Company does not expect its unrecognized tax benefits to change significantly over the next 12 months. The Company recognizes interest and penalties related to unrecognized tax benefits within the interest expense line and other expense line, respectively, in the consolidated statement of operations and comprehensive loss. The Company has no t recorded any interest or penalties as a result of uncertain tax positions as of December 31, 2022 and 2021. Accrued interest and penalties would be included within the related liability in the consolidated balance sheet.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 12: Related Party Transactions In March 2021, the Company entered into a consulting agreement, as amended, with David Schreiber, pursuant to which Mr. Schreiber performed certain consulting services for the Company after his service on the Company’s board of directors had concluded.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	NOTE 13: SUBSEQUENT EVENTS On January 23, 2023, the Company entered into a new sublease agreement for an administrative facility in Palo Alto, California. The Company’s sublease term expires on May 31, 2024 , with no option for renewal. The fixed lease payment will be approximately $ 9,000 per month for the first year and $ 10,000 per month for the remainder of the lease. On February 10, 2023, Aspira Women’s Health, Inc. entered into a Controlled Equity Offering Sales Agreement (the “Sales Agreement”), with Cantor Fitzgerald & Co., (“Cantor”), as agent, pursuant to which the Company may offer and sell, from time to time, through Cantor, shares of the Company’s common stock, par value $ 0.001 per share, having an aggregate offering price of up to $ 12.5 million, (the “Placement Shares”). Under the Sales Agreement, Cantor may sell the Placement Shares by any method permitted by law and deemed to be an “at the market offering” as defined in Rule 415 promulgated under the Securities Act of 1933, as amended, or the Securities Act, including sales made directly on the Nasdaq Capital Market, on any other existing trading market for the Company’s common stock or to or through a market maker or in privately negotiated transactions. From time to time, the Company may instruct Cantor not to sell the Placement Shares if the sales cannot be effected at or above the price designated by us. The Company is not obligated to make any sales of the Placement Shares under the Sales Agreement. The offering of the Placement Shares pursuant to the Sales Agreement will terminate upon the earlier of (a) the sale of all of the Placement Shares subject to the Sales Agreement or (b) the termination of the Sales Agreement by Cantor or us, as permitted therein. The Sales Agreement contains customary representations, warranties and agreements by us, and customary indemnification and contribution rights and obligations of the parties. The Company will pay Cantor a commission rate of 3.0 % of the aggregate gross proceeds from each sale of Placement Shares. The Company will also reimburse Cantor for certain specified expenses in connection with entering into the Sales Agreement. On March 28, 2023, we entered into an agreement, (the “LPC Agreement”) with Lincoln Park Capital Fund LLC (“Lincoln Park”), pursuant to which we have the right to sell to Lincoln Park shares of our common stock, having an aggregate value of up to $ 10 million, subject to certain limitations and conditions, at our sole discretion during a 36 -month period ending March 27, 2026. In connection with the LPC Agreement, we issued 47,733 shares of our common stock to Lincoln Park as consideration for its commitment to purchase shares of our common stock. We did not receive any cash proceeds from the issuance of these commitment shares. Reverse Stock Split On May 9, 2023, the Company’s board of directors approved a one for fifteen reverse stock split (the “Reverse Stock Split”) of the Company’s common stock without any change to its par value, which became effective on May 12, 2023. All references to share and per share amounts for all periods presented in these restated consolidated financial statements have been retrospectively restated to reflect the Reverse Stock Split. Par values were not adjusted.

Basis Of Presentation And Sum_2

Basis Of Presentation And Summary Of Significant Accounting And Reporting Policies (Policy)	12 Months Ended
	Dec. 31, 2022
Basis Of Presentation And Summary Of Significant Accounting And Reporting Policies [Abstract]
Organization And Basis of Presentation	Organization and Basis of Presentation Aspira Women’s Health Inc., formerly known as Vermillion, Inc. (“Aspira,” and together with its wholly-owned subsidiaries, the “Company ”) is incorporated in the state of Delaware, and is engaged in the business of developing and commercializing diagnostic tests for gynecologic disease. The Company currently markets and sells the following products and related services: (1) Ova1, a blood test intended as an aid to further assess the likelihood of malignancy in women with an ovarian adnexal mass for which surgery is planned when the physician’s independent clinical and radiological evaluation does not indicate malignancy; (2) Overa, a second-generation biomarker reflex intended to maintain Ova1’s high sensitivity while improving specificity; (3) Ova1Plus, a reflex offering which uses Ova1 as the primary test and Overa as a confirmation for Ova1 intermediate range results; and (4) OvaWatch, a lab developed blood test intended to assist in the initial clinical assessment of malignancy risk in all women with an adnexal mass. Collectively, these tests are referred to and marketed as OvaSuite. For the year ended December 31, 2022, the Company’s product and related revenue was limited to these products, and Aspira GenetiX which was discontinued in the third quarter of 2022. The Company’s products are distributed through its own national sales force, through its proprietary decentralized testing platform and cloud service marketed as Aspira Synergy, and through a marketing and distribution agreement with BioReference Health, LLC (formerly known as BioReference Laboratories, Inc.).
Liquidity	Liquidity The Company has incurred significant net losses and negative cash flows from operations since inception, and as a result has an accumulated deficit of approximately $ 501.6 million and working capital of $ 10.8 million as of December 31, 2022. For the year ended December 31, 2022, the Company incurred a net loss of $ 29.9 million and used cash in operations of $ 31.1 million. The Company also expects to incur a net loss and negative cash flows from operations for 2023. In the event that the Company’s existing cash on hand is not sufficient to fund operations, meet its capital requirements or satisfy the anticipated obligations as they become due, the Company expects to take further action to protect its liquidity position. Such actions may include, but are not limited to:  Raising capital through an equity offering either in the public markets or via a private placement offering (however, no assurance can be given that capital will be available on acceptable terms, or at all) ;  Securing debt, however, no assurance can be given that debt will be available on acceptable terms or at all;  Reducing executive bonuses or replacing cash compensation with equity grants;  Reducing professional services and consulting fees and eliminating non-critical projects;  Reducing travel and entertainment expenses; and  Reducing, eliminating or deferring discretionary marketing programs. The Company also has outstanding warrants to purchase shares of its common stock that may be exercised although there can be no assurance that the warrants will be exercised. There can be no assurance that the Company will achieve or sustain profitability or positive cash flow from operations. Management expects cash from product sales and licensing to be the Company’s only material, recurring source of cash in 2023. Given the above conditions, there is substantial doubt about the Company’s ability to continue as a going concern within one year after the date these financial statements are filed. The consolidated financial statements have been prepared on a going concern basis and do not include any adjustments that might result from these uncertainties. On June 1, 2022, the Company received a deficiency letter from the Listing Qualifications Department of The Nasdaq Stock Market stating that, for the preceding 30 consecutive business days, the closing bid price for Aspira common stock was below the minimum $1.00 per share requirement for continued inclusion on The Nasdaq Capital Market pursuant to Nasdaq Listing Rule 5550(a)(2). On November 29, 2022, the Company was granted an additional 180-calendar day compliance period, or until May 29, 2023, to regain compliance with the minimum bid price requirement. The Company may achieve compliance during this period if the closing bid price of Aspira common stock is at least $1.00 per share for a minimum of 10 consecutive business days. There is no assurance that the Company will be able to regain compliance by the May 29, 2023 extended deadline, and there is no assurance that the Company will otherwise maintain compliance with this or any of the other Nasdaq continued listing requirements. In December 2019, a novel strain of coronavirus was reported to have surfaced in Wuhan, China. The novel coronavirus has since spread to over 100 countries, including every state in the United States. In March 2020, the World Health Organization declared COVID-19, the disease caused by the novel coronavirus, a pandemic, and the United States declared a national emergency with respect to the coronavirus outbreak. As a result of the COVID-19 pandemic and actions taken to contain it, the Company’s test volume, and resulting revenue, decreased significantly through the beginning of the third quarter of 2020. The full impact of the COVID-19 pandemic continues to evolve as of the date these financial statements are first filed with the SEC. As a result, the Company is unable to estimate the extent of the impact of the COVID-19 pandemic on its operations or liquidity .
Basis Of Consolidation	Basis of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany transactions have been eliminated in consolidation
Use Of Estimates	Use of Estimates The preparation of consolidated financial statements in accordance with generally accepted accounting principles in the U.S. (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. The primary estimates underlying the Company’s consolidated financial statements include assumptions regarding revenue recognition as well as variables used in calculating the fair value of the Company’s equity awards, warrants, income taxes and contingent liabilities. Changes in estimates and assumptions are reflected in reported results in the period in which they become known. Actual results could differ from those estimates.
Cash And Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents consist of cash and highly liquid investments with maturities of three months or less from the date of purchase, which are readily convertible into known amounts of cash and are so near to their maturity that they present an insignificant risk of changes in value because of interest rate changes. Highly liquid investments that are considered cash equivalents include money market funds, certificates of deposits, treasury bills and commercial paper.
Restricted Cash	Restricted Cash Restricted cash consists of a security deposit for a financing arrangement.
Fair Value Measurement	Fair Value Measurement Accounting Standards Codification (“ASC”) Topic 820, Fair Value and Measurements (“ASC 820”), defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. If a financial instrument uses inputs that fall in different levels of the hierarchy, the instrument will be categorized based upon the lowest level of input that is significant to the fair value calculation. Financial instruments of the Company consist primarily of cash and cash equivalents, restricted cash accounts, receivable, and accounts payable, and warrant liability. These items are considered Level 1 due to their short-term nature and their market interest rates, except for warrant liability, which is considered Level 2 and is recorded at fair value at the end of each reporting period.
Concentration Of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to a concentration of credit risk consist of cash and cash equivalents and accounts receivable. The Company maintains cash and cash equivalents in recognized financial institutions in the United States. The funds are insured by the FDIC up to a maximum of $250,000, but are otherwise unprotected. The Company has not experienced any losses associated with deposits of cash and cash equivalents. The Company does not invest in derivative instruments or engage in hedging activities.
Accounts Receivable	Accounts Receivable Virtually all accounts receivable are derived from sales made to customers located in North America. The Company performs ongoing credit evaluations of its customers’ financial condition and generally does not require collateral. The Company maintains an allowance for doubtful accounts based upon the expected collectability of accounts receivable.
Inventory	Inventory The Company has inventory consisting primarily of kit inventory for specimen delivery as well as reagents used for specimen testing and miscellaneous inventory such as pipettes, gloves and other non-reagent items. At each reporting period the Company reviews its inventories for obsolescence and writes down obsolete or otherwise unmarketable inventory to its estimated net realized value, which is primarily related to kit inventory when kits expire. Inventory is valued at cost using the first-in-first-out method.
Property And Equipment	Property and Equipment Property and equipment are carried at cost less accumulated depreciation and amortization. Property and equipment are depreciated when placed into service using the straight-line method over the estimated useful lives, generally three to five years . Leasehold improvements are amortized using the straight-line method over the shorter of the estimated useful life of the asset or the remaining term of the lease. Maintenance and repairs are charged to operations as incurred. Upon sale or retirement of assets, the cost and related accumulated depreciation are removed from the balance sheet and the resulting gain or loss is reflected in operations. Property and equipment are reviewed for impairment when events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. If property and equipment are considered to be impaired, an impairment loss is recognized.
Revenue Recognition	Revenue Recognition Product Revenue – OvaSuite: The Company recognizes product revenue in accordance with the provisions of ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”). Product revenue is recognized upon completion of the OvaSuite test and delivery of results to the physician based on estimates of amounts that will ultimately be realized. In determining the amount of revenue to be recognized for a delivered test result, the Company considers factors such as payment history and amount, payer coverage, whether there is a reimbursement contract between the payer and the Company, and any developments or changes that could impact reimbursement. These estimates require significant judgment by management as the collection cycle on some accounts can be as long as one year. The effect of any change made to an estimated input component and, therefore revenue recognized, would be recorded as a change in estimate at the time of the change. The Company also reviews its patient account population and determines an appropriate distribution of patient accounts by payer (i.e., Medicare, patient pay, other third-party payer, etc.) into portfolios with similar collection experience. The Company has elected this practical expedient that, when evaluated for collectability, results in a materially consistent revenue amount for such portfolios as if each patient account were evaluated on an individual contract basis. During the years ended December 31, 2022 and 2021, there were no adjustments to estimates of variable consideration to derecognize revenue for services provided in a prior period. There were no impairment losses on accounts receivable recorded during the years ended December 31, 2022 and 2021. Genetics Revenue – Aspira GenetiX: Under ASC 606, the Company’s genetics revenue was recognized upon completion of the Aspira GenetiX test and delivery of results to the physician based on estimates of amounts that would ultimately be realized. In determining the amount of revenue to be recognized for a delivered test result, the Company considered factors such as payment history and amount, payer coverage, whether there was a reimbursement contract between the payer and the Company, and any developments or changes that could impact reimbursement. These estimates required significant judgment by management as the Company has limited experience with such factors relating to Aspira GenetiX. In September 2022, the Company received a notice of cancellation from its only Aspira Synergy genetics carrier screening customer, Axia Women’s Health. As a result of this cancellation, along with the general deterioration of commercial opportunities in the genetics carrier screening market, has led the Company to cease providing Aspira GenetiX, including genetics carrier screening, on the Aspira Synergy platform, effective as of September 30, 2022. The Company did not incur any termination penalties nor did the Company accrue any expenses as a result of the cancellation. This did not have a material impact on Company revenues in 2022 nor does management expect it to have a material impact in any future periods.
Research And Development Costs	Research and Development Costs Research and development costs are expensed as incurred. Research and development costs consist primarily of payroll and related costs, materials and supplies used in the development of new products, and fees paid to third parties that conduct certain research and development activities on behalf of the Company. In addition, acquisitions of assets to be consumed in research and development, with no alternative future use, are expensed as incurred as research and development costs. Software development costs incurred in the research and development of new products are expensed as incurred until technological feasibility is established.
Patent Costs	Patent Costs Costs incurred in filing, prosecuting and maintaining patents (principally legal fees) are expensed as incurred and recorded within general and administrative expenses on the Consolidated Statements of Operations. Such costs aggregated to approximately $ 410,000 and $ 202,000 for the years ended December 31, 2022 and 2021, respectively.
Stock-Based Compensation	Stock-Based Compensation The Company records the fair value of non-cash stock-based compensation costs for stock options related to the 2019 Stock Incentive Plan (“2019 Plan”). The Company estimates the fair value of stock options using a Black-Scholes option valuation model. This model requires the input of subjective assumptions including expected stock price volatility, expected life and estimated forfeitures of each award. The Company uses the straight-line method to amortize the fair value over the requisite service period of the award, which is generally equal to the vesting period. These assumptions consist of estimates of future market conditions, which are inherently uncertain, and therefore are subject to management's judgment. The expected life of options is based on historical data of actual experience with the options granted and represents the period of time that the options granted are expected to be outstanding. This data includes employees’ expected exercise and post-vesting employment termination behaviors. The expected stock price volatility is estimated using Company historical volatility in deriving the expected volatility assumption . The Company made an assessment that Company historic volatility is most representative of future stock price trends. The expected dividend yield is based on the estimated annual dividends that are expected to be paid over the expected life of the options as a percentage of the market value of the Company’s common stock as of the grant date. The risk-free interest rate for the expected life of the options granted is based on the United States Treasury yield curve in effect as of the grant date. The Company records stock-based compensation net of estimated forfeitures.
Contingencies	Contingencies The Company accounts for contingencies in accordance with ASC 450 Contingencies (“ASC 450”) which requires that an estimated loss from a loss contingency be accrued when (i) information available prior to issuance of the financial statements indicates that it is probable that an asset has been impaired or a liability has been incurred at the date of the financial statements and (ii) when the amount of the loss can be reasonably estimated. Accounting for contingencies such as legal and contract dispute matters requires the use of management’s judgment. Management believes that the Company’s accruals for these matters are adequate. Nevertheless, the actual loss from a loss contingency might differ from management’s estimates.
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial statement and the tax bases of assets and liabilities using the current tax laws and rates. A valuation allowance is established when necessary to reduce deferred tax assets to the amounts more likely than not expected to be realized. ASC Topic 740, Accounting for Uncertainty in Income Taxes clarifies the accounting for uncertainty in income taxes recognized in the financial statements and provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. This interpretation also provides guidance on measurement, derecognition, classification, interest and penalties, accounting in interim periods, and disclosure. The Company recognizes interest and penalties related to unrecognized tax benefits within the interest expense line and other expense line, respectively, in the Consolidated Statements of Operations. Accrued interest and penalties are included within the related liability lines in the Consolidated Balance Sheets.
Net Loss Per Share	Net Loss Per Share Basic net loss per share is computed by dividing the net loss by the weighted average number of shares of common stock outstanding during the period. Diluted loss per share is computed by dividing the net loss by the weighted average number of shares of common stock adjusted for the dilutive effect of common stock equivalent shares outstanding during the period. Common stock equivalents consist of stock options, restricted stock units and stock warrants. Common equivalent shares are excluded from the computation in periods in which they have an anti-dilutive effect on earnings per share.
Fair Value Of Financial Instruments	Fair Value of Financial Instruments Financial instruments include cash and cash equivalents, restricted cash, accounts receivable, accounts payable, accrued liabilities, warrants and debt. The estimated fair value of financial instruments has been determined using available market information or other appropriate valuation methodologies. However, considerable judgment is required in interpreting market data to develop estimates of fair value; therefore, the estimates are not necessarily indicative of the amounts that could be realized or would be paid in a current market exchange. The effect of using different market assumptions and/or estimation methodologies may be material to the estimated fair value amounts. The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities are at cost, which approximates fair value due to the short maturity of those instruments. The carrying amount of restricted cash represents a long-term security deposit for a financial arrangement that is at cost. The carrying value of warrants is their fair value at the end of the period. The carrying value of debt approximates fair value due to its interest rate approximating market rates of interest available to the Company for similar instruments.
Leases	Leases The Company determines if a contract, at its inception, is a lease or contains a lease based on whether the contract conveys the right to control the use of identified property, plant, or equipment (an identified asset) for a period of time in exchange for consideration. To determine whether a contract conveys the right to control the use of an identified asset for a period of time, the Company assesses whether, throughout the period of use, it has both the right to obtain substantially all of the economic benefits from use of the identified asset, and the right to direct the use of the identified asset. Lease classification, recognition, and measurement are then determined at the lease commencement date. For arrangements that contain a lease the Company (i) identifies lease and non-lease components, (ii) determines the consideration in the contract, (iii) determines whether the lease is an operating or financing lease; and (iv) recognizes lease ROU assets and liabilities. Lease liabilities and their corresponding ROU assets are recorded based on the present value of lease payments over the expected lease term. The interest rate implicit in lease contracts is typically not readily determinable and as such, the Company uses an incremental borrowing rate based on the information available at the lease commencement date, which represents a rate that would be incurred to borrow, on a collateralized basis, over a similar term, an amount equal to the lease payments in a similar economic environment. The Company enters into contracts that contain both lease and non-lease components. Non-lease components may include items such as maintenance, utilities, or other operating costs. For leases of real estate, the Company combines the lease and associated non-lease components in its lease arrangements as a single lease component. Variable costs, such as utilities or maintenance costs, are not included in the measurement of right-of-use assets and lease liabilities, but rather are expensed when the event determining the amount of variable consideration to be paid occurs. Additionally, the Company has elected the short-term lease exemption and, therefore, do not recognize a ROU asset or corresponding liability for lease arrangements with an original term of 12 months or less. Operating leases are included in right of use operating assets, current lease liabilities, and noncurrent lease liabilities in the consolidated balance sheet as of December 31, 2022 and 2021.
Segment Reporting	Segment Reporting The Company’s chief operating decision maker evaluates the business on a consolidated basis and therefore, the Company operates one operating and reportable segment.

Restatement (Tables)

Restatement (Tables)	12 Months Ended
	Dec. 31, 2022
Restatement [Abstract]
Effects of Restatement and Other Immaterial Adjustments on Unaudited Interim Financial Statements	. Aspira Women’s Health Inc. Consolidated Balance Sheets (Amounts in Thousands, Except Share and Par Value Amounts) December 31, 2022 As Previously Reported Adjustment for Warrant Liability Other Adjustments As Restated Assets Current assets: Cash and cash equivalents $ 13,306 $ - - $ 13,306 Accounts receivable, net of allowance of $ 9 1,245 - - 1,245 Prepaid expenses and other current assets 1,442 - - 1,442 Inventories 316 - - 316 Total current assets 16,309 - - 16,309 Property and equipment, net 368 - - 368 Right-of-use assets 282 - - 282 Restricted cash 251 - - 251 Other assets 163 - - 163 Total assets $ 17,373 $ - $ - $ 17,373 Liabilities and Stockholders’ Equity Current liabilities: Accounts payable $ 881 $ - - $ 881 Accrued liabilities 3,650 - ( 248 ) 3,402 Current portion of long-term debt 403 - - 403 Short-term debt 764 - - 764 Lease liability 77 - - 77 Total current liabilities 5,775 - ( 248 ) 5,527 Non-current liabilities: Long-term debt 2,315 - - 2,315 Lease liability 272 - - 272 Warrant liabilities 2,280 - - 2,280 Total liabilities 10,642 - ( 248 ) 10,394 Commitments and contingencies Stockholders’ equity: Common stock, par value $ 0.001 per share, 150,000,000 shares authorized at December 31, 2022 and December 31, 2021; 8,306,326 and 7,475,916 shares issued and outstanding at December 31, 2022 and December 31, 2021, respectively 8 - - 8 Additional paid-in capital 505,621 3,225 ( 262 ) 508,584 Accumulated deficit ( 498,898 ) ( 3,225 ) 510 ( 501,613 ) Total stockholders’ equity 6,731 - 248 6,979 Total liabilities and stockholders’ equity $ 17,373 $ - $ - $ 17,373 Aspira Women’s Health Inc. Consolidated Statements of Operations (Amounts in Thousands, Except Share and Per Share Amounts) Aspira Women’s Health Inc. December 31, 2022 As Previously Reported Adjustment for Warrant Liability Other Adjustments As Restated Revenue: Product $ 7,970 $ - $ - $ 7,970 Genetics 214 - - 214 Total revenue 8,184 - - 8,184 Cost of revenue (1) : Product 3,698 - ( 4 ) 3,694 Genetics 167 - - 167 Total cost of revenue 3,865 - ( 4 ) 3,861 Gross profit 4,319 - 4 4,323 Operating expenses: Research and development (2) 5,953 - ( 36 ) 5,917 Sales and marketing (3) 14,948 - ( 33 ) 14,915 General and administrative (4) 16,183 ( 1,117 ) ( 437 ) 14,629 Total operating expenses 37,084 ( 1,117 ) ( 506 ) 35,461 Loss from operations ( 32,765 ) 1,117 510 ( 31,138 ) Change in fair value of warrant liabilities 5,472 ( 3,768 ) - 1,704 Interest income (expense), net 17 - - 17 Other income (expense), net 106 ( 574 ) - ( 468 ) Net loss $ ( 27,170 ) $ ( 3,225 ) $ 510 $ ( 29,885 ) Net loss per share - basic and diluted $ ( 3.50 ) $ ( 0.42 ) $ 0.07 $ ( 3.85 ) Weighted average common shares used to compute basic and diluted net loss per common share 7,769,109 7,769,109 7,769,109 7,769,109 Non-cash stock-based compensation expense included in cost of revenue and operating expenses: (1) Cost of revenue $ 80 $ - ( 4 ) $ 76 (2) Research and development 203 - ( 26 ) 177 (3) Sales and marketing 356 - ( 2 ) 354 (4) General and administrative 2,037 - ( 230 ) 1,807 Aspira Women’s Health Inc. Consolidated Statements of Changes in Stockholders’ Equity (Amounts in Thousands, Except Share Amounts) Total Additional Accumulated Stockholder's Common Stock Paid-In-Capital Deficit Equity (Deficit) (As Previously Reported) Balance at December 31, 2021 $ 7 $ 501,893 $ ( 471,728 ) $ 30,172 Net loss - - ( 27,170 ) ( 27,170 ) Common stock issued in conjunction with exercise of stock options - 13 - 13 Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs 1 1,040 - 1,041 Common stock issued for restricted stock awards - 362 - 362 Stock-based compensation expense - 2,313 - 2,313 Balance at December 31, 2022 $ 8 $ 505,621 $ ( 498,898 ) $ 6,731 (Adjustments) Balance at December 31, 2021 $ - $ - $ - $ - Net loss - - ( 2,715 ) ( 2,715 ) Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs - 3,225 - 3,225 Stock-based compensation expense 2,313 ( 262 ) - 2,051 Balance at December 31, 2022 $ 2,313 $ 2,963 $ ( 2,715 ) $ 2,561 (As Restated) Balance at December 31, 2021 $ 7 $ 501,893 $ ( 471,728 ) $ 30,172 Net loss - - ( 29,885 ) ( 29,885 ) Common stock issued in conjunction with exercise of stock options - 13 - 13 Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs 1 4,265 - 4,266 Common stock issued for restricted stock awards - 362 - 362 Stock-based compensation expense - 2,051 - 2,051 Balance at December 31, 2022 $ 8 $ 508,584 $ ( 501,613 ) $ 6,979 Aspira Women’s Health Inc. Consolidated Statements of Cash Flows (Amounts in Thousands) December 31, 2022 As Previously Reported Adjustment for Warrant Liability Other Adjustments As Restated Cash flows from operating activities: Net loss $ ( 27,170 ) $ ( 3,225 ) 510 $ ( 29,885 ) Adjustments to reconcile net loss to net cash used in operating activities: - Non-cash lease expense 4 - - 4 Depreciation and amortization 264 - - 264 Stock-based compensation expense 2,676 - ( 262 ) 2,414 Change in fair value of warrant liabilities ( 5,472 ) 3,768 - ( 1,704 ) Other expenses representing transaction costs allocated to the issuance of warrants - 574 574 Loss on impairment and disposal of property and equipment 64 - - 64 Changes in operating assets and liabilities: - Accounts receivable ( 218 ) - - ( 218 ) Prepaid expenses and other assets 33 - - 33 Inventories ( 142 ) - - ( 142 ) Accounts payable, accrued liabilities and other liabilities ( 2,224 ) - ( 248 ) ( 2,472 ) Net cash used in operating activities ( 32,185 ) 1,117 - ( 31,068 ) Cash flows from investing activities: Purchase of property and equipment ( 232 ) - - ( 232 ) Net cash used in investing activities ( 232 ) - - ( 232 ) Cash flows from financing activities: Principal repayment of DECD loan ( 261 ) - - ( 261 ) Proceeds from issuance of common stock from exercise of stock options 13 - - 13 Proceeds from public offering 9,000 - - 9,000 Payment of issuance costs for public offering ( 208 ) ( 1,117 ) - ( 1,325 ) Net cash provided by financing activities 8,544 ( 1,117 ) - 7,427 Net (decrease) increase in cash, cash equivalents and restricted cash ( 23,873 ) - - ( 23,873 ) Cash, cash equivalents and restricted cash, beginning of period 37,430 - - 37,430 Cash, cash equivalents and restricted cash, end of period $ 13,557 $ - - $ 13,557 Reconciliation to Consolidated Balance Sheet: Cash and cash equivalents $ 13,306 $ - - $ 13,306 Restricted cash 251 - - 251 Unrestricted and restricted cash and cash equivalents $ 13,557 $ - $ - $ 13,557 Restatement of previously issued unaudited interim condensed consolidated financial statements (unaudited). The change in the initial fair value of the warrant liability of $ 3,768,000 resulted in a corresponding adjustment of previously reported change in fair value of warrant liabilities in the same amount on the consolidated statement of operations for the three and nine months ended September 30, 2022 with a corresponding adjustment in the unaudited condensed consolidated statements of cash flows for the nine months ended September 30, 2022. The updated allocation using the August 25, 2022 issuance date fair value of $ 3,984,000 also resulted in a reallocation of offering costs of $ 543,000 from G&A to equity , and an adjustment of $ 574,000 from G&A expense to non-operating expense ; $ 574,000 of the offering costs are now expensed immediately as other income (expense) on the unaudited condensed consolidated statements of operations for the three and nine months ended September 30, 2022 and offering costs of $ 543,000 are recorded in stockholders’ equity on the unaudited condensed consolidated balance sheet as of September 30, 2022 . As a result of the change there was an adjustment in the presentation of the offering costs related to the warrant liability of $ 1,117,000 from cash flows used in operating activities to cash flows provided by financing activities on the Company’s consolidated statement of cash flows. The effects of the restatement on the unaudited interim financial statements as of and for the three and nine months ended September 30, 2022 are set forth as follows. Aspira Women’s Health Inc. Condensed Consolidated Balance Sheets (Amounts in Thousands, Except Share and Par Value Amounts) (Unaudited) September 30, 2022 As Previously Reported Adjustment for Warrant Liability As Restated Assets Current assets: Cash and cash equivalents $ 20,551 $ - $ 20,551 Accounts receivable, net of allowance of $ 6 1,201 - 1,201 Prepaid expenses and other current assets 944 - 944 Inventories 280 - 280 Total current assets 22,976 - 22,976 Property and equipment, net 417 - 417 Right-of-use assets 299 - 299 Restricted cash 250 - 250 Other assets - - - Total assets $ 23,942 $ - $ 23,942 Liabilities and Stockholders’ Equity Current liabilities: Accounts payable $ 1,893 $ - $ 1,893 Accrued liabilities 4,988 - 4,988 Current portion of long-term debt 343 - 343 Short-term debt - - - Lease liability 73 - 73 Total current liabilities 7,297 - 7,297 Non-current liabilities: Long-term debt 2,426 - 2,426 Lease liability 293 - 293 Warrant liabilities 2,748 - 2,748 Total liabilities 12,764 - 12,764 Commitments and contingencies Stockholders’ equity: Common stock, par value $ 0.001 per share, 150,000,000 shares authorized at September 30, 2022 and December 31, 2021; 8,296,376 and 7,475,916 shares issued and outstanding at September 30, 2022 and December 31, 2021, respectively 8 - 8 Additional paid-in capital 504,967 3,225 508,192 Accumulated deficit ( 493,797 ) ( 3,225 ) ( 497,022 ) Total stockholders’ equity 11,178 - 11,178 Total liabilities and stockholders’ equity $ 23,942 $ - $ 23,942 Aspira Women’s Health Inc. Condensed Consolidated Statements of Operations (Amounts in Thousands, Except Share and Per Share Amounts) (Unaudited) Three Months Ended September 30, 2022 As Previously Reported Adjustment for Warrant Liability As Restated Revenue: Product $ 2,037 $ - $ 2,037 Genetics 35 - 35 Total revenue 2,072 - 2,072 Cost of revenue (1) : Product 875 - 875 Genetics 41 - 41 Total cost of revenue 916 - 916 Gross profit 1,156 - 1,156 Operating expenses: Research and development (2) 2,157 - 2,157 Sales and marketing (3) 3,950 - 3,950 General and administrative (4) 4,746 ( 1,117 ) 3,629 Total operating expenses 10,853 ( 1,117 ) 9,736 Loss from operations ( 9,697 ) 1,117 ( 8,580 ) Change in fair value of warrant liabilities 5,004 ( 3,768 ) 1,236 Interest income (expense), net 18 - 18 Other income (expense), net 117 ( 574 ) ( 457 ) Net loss $ ( 4,558 ) $ ( 3,225 ) $ ( 7,783 ) Net loss per share - basic and diluted $ ( 0.58 ) $ ( 0.42 ) $ ( 1.00 ) Weighted average common shares used to compute basic and diluted net loss per common share 7,807,876 7,807,876 7,807,876 Non-cash stock-based compensation expense included in cost of revenue and operating expenses: (1) Cost of revenue $ ( 23 ) $ - $ ( 23 ) (2) Research and development 65 - 65 (3) Sales and marketing 76 - 76 (4) General and administrative 428 - 428 Aspira Women’s Health Inc. Condensed Consolidated Statements of Operations (Amounts in Thousands, Except Share and Per Share Amounts) (Unaudited) Nine Months Ended September 30, 2022 As Previously Reported Adjustment for Warrant Liability As Restated Revenue: Product $ 5,890 $ - $ 5,890 Genetics 141 - 141 Total revenue 6,031 - 6,031 Cost of revenue (1) : Product 2,768 - 2,768 Genetics 180 - 180 Total cost of revenue 2,948 - 2,948 Gross profit 3,083 - 3,083 Operating expenses: Research and development (2) 4,915 - 4,915 Sales and marketing (3) 12,027 - 12,027 General and administrative (4) 13,305 ( 1,117 ) 12,188 Total operating expenses 30,247 ( 1,117 ) 29,130 Loss from operations ( 27,164 ) 1,117 ( 26,047 ) Change in fair value of warrant liabilities 5,004 ( 3,768 ) 1,236 Interest income (expense), net ( 10 ) - ( 10 ) Other income (expense), net 101 ( 574 ) ( 473 ) Net loss $ ( 22,069 ) $ ( 3,225 ) $ ( 25,294 ) Net loss per share - basic and diluted $ ( 2.91 ) $ ( 0.42 ) $ ( 3.33 ) Weighted average common shares used to compute basic and diluted net loss per common share 7,590,872 7,590,872 7,590,872 Non-cash stock-based compensation expense included in cost of revenue and operating expenses: (1) Cost of revenue $ 64 $ - $ 64 (2) Research and development 114 - 114 (3) Sales and marketing 281 - 281 (4) General and administrative 1,535 - 1,535 Aspira Women’s Health Inc. Condensed Consolidated Statements of Changes in Stockholders’ Equity (Amounts in Thousands, Except Share Amounts) (Unaudited) Total Common Additional Accumulated Stockholders' Stock Paid-in-Capital Deficit Equity (As Previously Reported) Balance at December 31, 2021 $ 7 $ 501,893 $ ( 471,728 ) $ 30,172 Net loss - - ( 9,268 ) ( 9,268 ) Common stock issued in conjunction with exercise of stock options - 2 - 2 Stock-based compensation expense - 838 - 838 Balance at March 31, 2022 $ 7 $ 502,733 $ ( 480,996 ) $ 21,744 Net loss - - ( 8,243 ) ( 8,243 ) Common stock issued in conjunction with exercise of stock options - 11 - 11 Common stock issued for restricted stock awards - - - 140 - - - 140 Stock-based compensation expense - 470 - 470 Balance at June 30, 2022 $ 7 $ 503,354 $ ( 489,239 ) $ 14,122 Net loss - - ( 4,558 ) ( 4,558 ) Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs 1 1,067 - 1,068 Common stock issued for restricted stock awards - 95 - 95 Stock-based compensation expense - 451 - 451 Balance at September 30, 2022 $ 8 $ 504,967 $ ( 493,797 ) $ 11,178 (Adjustments) Balance at June 30, 2022 $ - $ - $ - $ - Net loss - - ( 3,225 ) ( 3,225 ) Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs - 3,225 - 3,225 Balance at September 30, 2022 $ - $ 3,225 $ ( 3,225 ) $ - (As Restated) Balance at December 31, 2021 $ 7 $ 501,893 $ ( 471,728 ) $ 30,172 Net loss - - ( 9,268 ) ( 9,268 ) Common stock issued in conjunction with exercise of stock options - 2 - 2 Stock-based compensation expense - 838 - 838 Balance at March 31, 2022 $ 7 $ 502,733 $ ( 480,996 ) $ 21,744 Net loss - - ( 8,243 ) ( 8,243 ) Common stock issued in conjunction with exercise of stock options - 11 - 11 Common stock issued for restricted stock awards - 140 - 140 Stock-based compensation expense - 470 - 470 Balance at June 30, 2022 $ 7 $ 503,354 $ ( 489,239 ) $ 14,122 Net loss - - ( 7,783 ) ( 7,783 ) Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs 1 4,292 - 4,293 Common stock issued for restricted stock awards - 95 - 95 Stock-based compensation expense - 451 - 451 Balance at September 30, 2022 $ 8 $ 508,192 $ ( 497,022 ) $ 11,178 Aspira Women’s Health Inc. Condensed Consolidated Statements of Cash Flows (Amounts in Thousands) (Unaudited) Nine Months Ended September 30, 2022 As Previously Reported Adjustment for Warrant Liability As Restated Cash flows from operating activities: Net loss $ ( 22,069 ) $ ( 3,225 ) $ ( 25,294 ) Adjustments to reconcile net loss to net cash used in operating activities: Non-cash lease expense 4 - 4 Depreciation and amortization 195 - 195 Stock-based compensation expense 1,994 - 1,994 Change in fair value of warrant liabilities ( 5,004 ) 3,768 ( 1,236 ) Other expenses representing transaction costs allocated to the issuance of warrants - 574 574 Loss on sale and disposal of property and equipment 10 - 10 Changes in operating assets and liabilities: Accounts receivable ( 174 ) - ( 174 ) Prepaid expenses and other assets 694 - 694 Inventories ( 106 ) - ( 106 ) Accounts payable, accrued liabilities and other liabilities ( 653 ) - ( 653 ) Net cash used in operating activities ( 25,109 ) 1,117 ( 23,992 ) Cash flows from investing activities: Purchase of property and equipment ( 158 ) ( 158 ) Net cash used in investing activities ( 158 ) - ( 158 ) Cash flows from financing activities: Principal repayment of DECD loan ( 196 ) - ( 196 ) Proceeds from issuance of common stock from exercise of stock options 13 - 13 Proceeds from public offering 9,000 - 9,000 Payment of issuance costs for public offering ( 179 ) ( 1,117 ) ( 1,296 ) Net cash provided by financing activities 8,638 ( 1,117 ) 7,521 Net (decrease) increase in cash, cash equivalents and restricted cash ( 16,629 ) - ( 16,629 ) Cash, cash equivalents and restricted cash, beginning of period 37,430 - 37,430 Cash, cash equivalents and restricted cash, end of period $ 20,801 $ - $ 20,801 Reconciliation to Condensed Consolidated Balance Sheet: Cash and cash equivalents $ 20,551 $ - $ 20,551 Restricted cash 250 - 250 Unrestricted and restricted cash and cash equivalents $ 20,801 $ - $ 20,801

Property And Equipment (Tables)

Property And Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property And Equipment [Abstract]
Components Of Property And Equipment	December 31, (in thousands) 2022 2021 Machinery and equipment $ 891 $ 1,094 Demonstration equipment - 8 Computer equipment and software 1,386 1,252 Furniture and fixtures 181 174 Leasehold improvements 721 721 Gross property and equipment 3,179 3,249 Accumulated depreciation and amortization ( 2,811 ) ( 2,785 ) Property and equipment, net $ 368 $ 464

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Accrued Liabilities [Abstract]
Components Of Accrued Liabilities	December 31, 2022 2021 (in thousands) (as restated) Payroll and benefits related expenses $ 1,803 $ 2,652 Collaboration and research agreements expenses 404 382 Professional services 556 1,992 Other accrued liabilities 639 273 Total accrued liabilities $ 3,402 $ 5,299

Commitments, Contingencies An_2

Commitments, Contingencies And Debt (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments, Contingencies And Debt [Abstract]
Schedule Of Long-Term Debt	December 31, December 31, 2022 2021 (in thousands) DECD loan, net of issuance costs $ 2,718 $ 2,919 Less: Current portion, net of issuance costs ( 403 ) ( 201 ) Total long-term debt, net of issuance costs $ 2,315 $ 2,718
Annual Amounts Of Future Minimum Principal Payments Due Under Certain Contractual Obligations	Payments Due by Period (in thousands) Total 2023 2024 2025 2026 2027 Thereafter DECD Loan $ 2,729 $ 406 $ 452 $ 461 $ 341 $ 254 $ 815 Total $ 2,729 $ 406 $ 452 $ 461 $ 341 $ 254 $ 815
Carrying And Fair Value Of Loan Payable	December 31, December 31, 2022 2021 (in thousands) Fair Value Hierarchy Carrying Value Fair Value Carrying Value Fair Value DECD loan Level 3 $ 2,729 $ 2,110 $ 2,934 $ 2,157
Expense Associated With Operating Leases	Year Ended December 31, Lease Cost Classification 2022 2021 Operating rent expense Cost of revenue $ 79 $ 59 Research and development 27 44 Sales and marketing 37 33 General and administrative 66 68 Variable rent expense Cost of revenue $ 39 $ 32 Research and development 22 32 Sales and marketing 34 37 General and administrative 67 61
Future Lease Payments Related To Operating Leases	2023 $ 106 2024 116 2025 123 2026 64 Total Operating Lease Payments 409 Less: Imputed Interest ( 60 ) Present Value of Lease Liabilities 349 Less: Operating Lease Liability, current portion ( 77 ) Operating Lease Liability, non-current portion $ 272
Summary Of Weighted-Average Lease Term And Discount Rate	Year Ended December 31, 2022 2021 Cash paid for amounts included in measurement of lease liabilities: Operating cash outflows relating to operating leases $ 371 $ 366 Weighted-average remaining lease term (in years) 3.5 4.5 Weighted-average discount rate 9.30 % 9.33 %

Common Stock (Tables)

Common Stock (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Assumptions Used To Estimate Fair Value Of Warrants	December 31, 2022 August 25, 2022 Dividend yield - % - % Volatility 96.8 % 97.3 % Risk-free interest rate 3.99 % 3.15 % Expected lives (years) 4.64 5.00 Weighted average fair value $ 0.190 $ 0.332
Schedule Of Warrants Outstanding	Exercise Price Number of Shares Outstanding under Warrant Issuance Date Expiration Date per Share December 31, 2022 December 31, 2021 August 25, 2022 August 25, 2027 $ 13.20 799,985 - 799,985 -

Loss Per Share (Tables)

Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2022
Loss Per Share [Abstract]
Reconciliation Of Numerators And Denominators Of Basic And Diluted Loss Per Share	Loss Shares Per Share (Numerator) (Denominator) Amount (In thousands, except shares and per share data) (as restated) (as restated) (as restated) Year ended December 31, 2022: Net loss - basic $ ( 29,885 ) 7,769,109 $ ( 3.85 ) Dilutive effect of common stock shares issuable upon exercise of stock options - - Net loss - diluted $ ( 29,885 ) 7,769,109 $ ( 3.85 ) Year ended December 31, 2021: Net loss - basic $ ( 31,662 ) 7,414,041 $ ( 4.27 ) Dilutive effect of common stock shares issuable upon exercise of stock options - - Net loss - diluted $ ( 31,662 ) 7,414,041 $ ( 4.27 )
Potential Shares Of Common Stock Excluded From Diluted Loss Per Share Calculation	Year Ended December 31, 2022 2021 Stock options 655,139 683,681 Warrants 799,985 - Potential common shares 1,455,124 683,681

Employee Share Based Compensa_2

Employee Share Based Compensation And Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2022
Employee Share Based Compensation And Benefit Plans [Abstract]
Activity Related to Shares Available for Grant Under the 2000 Plan and 2010 Plan	2010 Stock Option Plan 2019 Stock Option Plan Total Shares available at December 31, 2020 - 433,662 433,662 Options forfeited 6,375 88,109 94,484 Options granted - ( 268,042 ) ( 268,042 ) Restricted stock units granted - ( 5,116 ) ( 5,116 ) Shares expired ( 6,375 ) - ( 6,375 ) Shares available at December 31, 2021 - 248,613 248,613 Options forfeited 2,650 198,624 201,274 Options granted - ( 174,175 ) ( 174,175 ) Restricted stock units forfeited - 347 347 Restricted stock units granted - ( 29,223 ) ( 29,223 ) Shares expired ( 2,650 ) ( 5,754 ) ( 8,404 ) Shares available at December 31, 2022 - 238,432 238,432
Stock Option Activity Under 2010 Plan and 2019 Plan	Number of Shares Weighted Average Exercise Price Aggregate Intrinsic Value Weighted Average Remaining Contractual Term Options outstanding at December 31, 2020 547,508 $ 22.35 $ 42,833,712 7.51 Granted 268,042 93.30 Exercised ( 37,205 ) 19.35 Forfeited ( 94,484 ) 65.10 Options outstanding at December 31, 2021 683,861 $ 44.40 $ 3,797,181 7.44 Granted 174,175 13.61 Exercised ( 1,623 ) 11.10 Forfeited ( 201,274 ) 32.88 Options outstanding at December 31, 2022 655,139 $ 29.25 $ - 6.06 Shares exercisable: December 31, 2022 421,373 $ 24.45 $ - 4.99 Shares expected to vest: December 31, 2022 176,608 $ 37.80 $ - 8.01
Range of Exercise Prices for Options Outstanding and Exercisable	Exercise Price Options Outstanding Weighted Average Exercise Price Weighted Average Remaining Life in Years Options Exercisable Weighted Average Exercise Price $ 5.70 - $ 15.15 185,891 $ 10.33 6.45 125,137 $ 10.31 15.60 - 19.20 145,501 16.00 7.50 60,262 16.45 19.35 - 30.75 170,867 22.99 4.33 154,872 23.34 31.20 - 116.85 152,880 71.66 6.16 80,418 54.76 $ 5.70 - $ 116.85 655,139 $ 29.20 7.44 420,689 $ 24.48
Fair Value of Options Vested	(in thousands) Total Intrinsic Value of Options Exercised Total Fair Value of Vested Options Year ended December 31, 2022 $ 5 $ 5,982 Year ended December 31, 2021 $ 2,903 $ 4,325
Assumptions Used to Calculate Fair Value of Options Granted Under 2010 Plan	December 31, 2022 December 31, 2021 Dividend yield - % - % Volatility 92.7 % 89.0 % Risk-free interest rate 2.45 % 0.63 % Expected lives (years) 2.00 3.80 Weighted average fair value $ 0.490 $ 3.940
Allocation Of Employee Stock-Based Compensation Expense By Functional Area	Year Ended December 31, (in thousands) 2022 2021 (as restated) Cost of revenue $ 59 $ 153 Research and development 61 350 Sales and marketing 354 1,210 General and administrative 1,807 1,658 Total $ 2,281 $ 3,371

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Taxes [Abstract]
Components Of Deferred Tax Assets (Liabilities)	Year Ended December 31, 2022 2021 (in thousands) (as restated) Deferred tax assets: Net operating losses $ 44,509 $ 38,268 Capitalized research expenses 3,686 2,404 Fixed asset depreciation 678 633 Other 804 587 Total deferred tax assets 49,677 41,892 Valuation allowance ( 49,677 ) ( 41,892 ) Deferred tax assets $ - $ -
Reconciliation Of Statutory Federal Income Tax Rate	Year Ended December 31, 2022 2021 (as restated) Tax at federal statutory rate 21 % 21 % State tax, net of federal benefit 5 ( 2 ) Change in valuation allowance ( 26 ) ( 21 ) Change in warrant valuation 1 - Net operating loss reduction due to Section 382 limitation - - Permanent items ( 1 ) 1 Other - 1 Effective income tax rate - % - %
Reconciliation Of Change In Unrecognized Tax Benefits	(in thousands) Federal Tax State Tax Total Balance at December 31, 2020 $ 5,121 $ 5,396 $ 10,517 Return to provision true up ( 9 ) - ( 9 ) Increase in tax position during 2021 260 248 508 Decrease due to expirations during 2021 ( 435 ) - ( 435 ) Balance at December 31, 2021 $ 4,937 $ 5,644 $ 10,581 Return to provision true up - - - Increase in tax position during 2021 223 212 435 Decrease due to expirations during 2021 ( 785 ) - ( 785 ) Balance at December 31, 2022 $ 4,375 $ 5,856 $ 10,231

Basis Of Presentation And Sum_3

Basis Of Presentation And Summary Of Significant Accounting And Reporting Policies (Details) $ in Thousands	3 Months Ended			9 Months Ended	12 Months Ended
	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($) segment	Dec. 31, 2021 USD ($)
Organization Consolidation And Summary Of Significant Accounting Policies [Line Items]
Accumulated deficit	$ (497,022)			$ (497,022)	$ (501,613)	$ (471,728)
Patent costs					$ 410	202
Number of reportable segments | segment					1
Working capital					$ 10,800
Net loss	(7,783)	$ (8,243)	$ (9,268)	(25,294)	(29,885)	(31,662)
Net cash used in operating activities				$ (23,992)	(31,068)	$ (27,395)
Revision of Prior Period, Error Correction, Adjustment [Member]
Organization Consolidation And Summary Of Significant Accounting Policies [Line Items]
Net loss	$ (3,225)				$ (2,715)
Minimum [Member]
Organization Consolidation And Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life					3 years
Maximum [Member]
Organization Consolidation And Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life					5 years

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Recent Accounting Pronouncements [Abstract]
Operating lease right-of-use assets	$ 282	$ 299	$ 346
Operating lease liability	349
Accumulated deficit	$ (501,613)	$ (497,022)	$ (471,728)

Restatement (Narrative) (Detail

Restatement (Narrative) (Details) - USD ($) $ in Thousands				3 Months Ended		9 Months Ended	12 Months Ended
	Aug. 25, 2022	Aug. 22, 2022	Feb. 08, 2021	Mar. 31, 2023	Sep. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2020
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Warrant liabilities	$ 3,984				$ 2,748	$ 2,748	$ 2,280
Costs related to issuance of common stock			$ 377			1,296	1,325	$ 377
General and administrative					3,629	12,188	14,629	13,257
Other income (expense), net					(457)	(473)	(468)	981
Stockholders equity					11,178	11,178	6,979	30,172	$ 14,122	$ 21,744	$ 9,719
Cash flows used in operating activities						(23,992)	(31,068)	(27,395)
Cash flows provided by financing activities						7,521	7,427	48,378
Stock-based compensation expense						1,994	2,414	3,539
Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Warrant liabilities					2,748	2,748	2,280
Costs related to issuance of common stock						179	208
General and administrative					4,746	13,305	16,183
Other income (expense), net					117	101	106
Stockholders equity					11,178	11,178	6,731	$ 30,172	$ 14,122	$ 21,744
Cash flows used in operating activities						(25,109)	(32,185)
Cash flows provided by financing activities						8,638	8,544
Stock-based compensation expense						1,994	2,676
Revision of Prior Period, Error Correction, Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders equity							2,561
Adjustment For Warrant Liability [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Costs related to issuance of common stock						1,117	1,117
General and administrative					(1,117)	(1,117)	(1,117)
Other income (expense), net					(574)	(574)	(574)
Cash flows used in operating activities						1,117	1,117
Cash flows provided by financing activities						(1,117)	(1,117)
Other Adjustments [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
General and administrative							(437)
Stockholders equity							248
Stock-based compensation expense				$ (262)			(262)
Accrued severance payments							248
Public Offering 2022 [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Warrant liabilities	3,984
Stock issuance expenses	1,325
Proceeds from public offering	9,000	$ 9,000
Warrants, offering costs	574
Costs related to issuance of common stock							751
Public Offering 2022 [Member] | Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Warrant liabilities		7,752
Stock issuance expenses		1,296
Warrants, offering costs		$ 1,117
Costs related to issuance of common stock					179
Public Offering 2022 [Member] | Adjustment For Warrant Liability [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Warrant liabilities	$ (3,768)				(3,768)	(3,768)	(3,768)
Warrants, offering costs						543	543
General and administrative						(574)	(574)
Other income (expense), net						(574)	574
Stockholders equity					$ 543	543	543
Cash flows used in operating activities							(1,117)
Cash flows provided by financing activities						$ 1,117	$ 1,117

Restatement (Consolidated Balan

Restatement (Consolidated Balance Sheets) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Aug. 25, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 13,306	$ 20,551				$ 37,180
Accounts receivable, net of allowance of $9 and $23, respectively	1,245	1,201				1,027
Prepaid expenses and other current assets	1,442	944				1,624
Inventories	316	280				174
Total current assets	16,309	22,976				40,005
Property and equipment, net	368	417				464
Right-of-use assets	282	299				346
Restricted cash	251	250				250
Other assets	163					14
Total assets	17,373	23,942				41,079
Current liabilities:
Accounts payable	881	1,893				1,501
Accrued liabilities	3,402	4,988				5,299
Current portion of long-term debt	403	343				201
Short-term debt	764					779
Lease liability	77	73				60
Total current liabilities	5,527	7,297				7,840
Non-current liabilities:
Long-term debt	2,315	2,426				2,718
Lease liability	272	293				349
Warrant liabilities	2,280	2,748	$ 3,984
Total liabilities	10,394	12,764				10,907
Commitments and contingencies (Note 7)
Stockholders’ equity:
Common stock, par value $0.001 per share, 150,000,000 shares authorized at December 31, 2022 and December 31, 2021; 8,306,326 and 7,475,916 shares issued and outstanding at December 31, 2022 and December 31, 2021, respectively	8	8				7
Additional paid-in capital	508,584	508,192				501,893
Accumulated deficit	(501,613)	(497,022)				(471,728)
Total stockholders’ equity	6,979	11,178		$ 14,122	$ 21,744	30,172	$ 9,719
Total liabilities and stockholders’ equity	17,373	23,942				41,079
Previously Reported [Member]
Current assets:
Cash and cash equivalents	13,306	20,551
Accounts receivable, net of allowance of $9 and $23, respectively	1,245	1,201
Prepaid expenses and other current assets	1,442	944
Inventories	316	280
Total current assets	16,309	22,976
Property and equipment, net	368	417
Right-of-use assets	282	299
Restricted cash	251	250
Other assets	163
Total assets	17,373	23,942
Current liabilities:
Accounts payable	881	1,893
Accrued liabilities	3,650	4,988
Current portion of long-term debt	403	343
Short-term debt	764
Lease liability	77	73
Total current liabilities	5,775	7,297
Non-current liabilities:
Long-term debt	2,315	2,426
Lease liability	272	293
Warrant liabilities	2,280	2,748
Total liabilities	10,642	12,764
Stockholders’ equity:
Common stock, par value $0.001 per share, 150,000,000 shares authorized at December 31, 2022 and December 31, 2021; 8,306,326 and 7,475,916 shares issued and outstanding at December 31, 2022 and December 31, 2021, respectively	8	8
Additional paid-in capital	505,621	504,967
Accumulated deficit	(498,898)	(493,797)
Total stockholders’ equity	6,731	11,178		$ 14,122	$ 21,744	$ 30,172
Total liabilities and stockholders’ equity	17,373	23,942
Revision of Prior Period, Error Correction, Adjustment [Member]
Stockholders’ equity:
Total stockholders’ equity	2,561
Adjustment For Warrant Liability [Member]
Stockholders’ equity:
Additional paid-in capital	3,225	3,225
Accumulated deficit	(3,225)	$ (3,225)
Other Adjustments [Member]
Current liabilities:
Accrued liabilities	(248)
Total current liabilities	(248)
Non-current liabilities:
Total liabilities	(248)
Stockholders’ equity:
Additional paid-in capital	(262)
Accumulated deficit	510
Total stockholders’ equity	$ 248

Restatement (Consolidated Bal_2

Restatement (Consolidated Balance Sheets - Additional Information) (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Aug. 22, 2022	Dec. 31, 2021
Restatement [Abstract]
Accounts receivable, allowance	$ 9	$ 6		$ 23
Common stock, par value	$ 0.001	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	150,000,000	150,000,000		150,000,000
Common stock, shares issued	8,306,326	8,296,376		7,475,916
Common stock, shares outstanding	8,306,326	8,296,376		7,475,916

Restatement (Consolidated State

Restatement (Consolidated Statements of Operations) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			9 Months Ended	12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Revenue:
Revenue	$ 2,072			$ 6,031	$ 8,184	$ 6,812
Cost of revenue:
Cost of revenue	916			2,948	3,861	3,750
Gross profit	1,156			3,083	4,323	3,062
Operating expenses:
Research and development	2,157			4,915	5,917	5,314
Sales and marketing	3,950			12,027	14,915	17,086
General and administrative	3,629			12,188	14,629	13,257
Total operating expenses	9,736			29,130	35,461	35,657
Loss from operations	(8,580)			(26,047)	(31,138)	(32,595)
Change in fair value of warrant liabilities	1,236			1,236	1,704
Interest income (expense), net	18			(10)	17	(48)
Other income (expense), net	(457)			(473)	(468)	981
Net loss	$ (7,783)	$ (8,243)	$ (9,268)	$ (25,294)	$ (29,885)	$ (31,662)
Net loss per share - basic	$ (1)			$ (3.33)	$ (3.85)	$ (4.27)
Net loss per share - diluted	$ (1)			$ (3.33)	$ (3.85)	$ (4.27)
Weighted average common shares used to compute basic net loss per common share	7,807,876			7,590,872	7,769,109	7,414,041
Weighted average common shares used to compute diluted net loss per common share	7,807,876			7,590,872	7,769,109	7,414,041
Previously Reported [Member]
Revenue:
Revenue	$ 2,072			$ 6,031	$ 8,184
Cost of revenue:
Cost of revenue	916			2,948	3,865
Gross profit	1,156			3,083	4,319
Operating expenses:
Research and development	2,157			4,915	5,953
Sales and marketing	3,950			12,027	14,948
General and administrative	4,746			13,305	16,183
Total operating expenses	10,853			30,247	37,084
Loss from operations	(9,697)			(27,164)	(32,765)
Change in fair value of warrant liabilities	5,004			5,004	5,472
Interest income (expense), net	18			(10)	17
Other income (expense), net	117			101	106
Net loss	$ (4,558)	$ (8,243)	$ (9,268)	$ (22,069)	$ (27,170)
Net loss per share - basic	$ (0.58)			$ (2.91)	$ (3.50)
Net loss per share - diluted	$ (0.58)			$ (2.91)	$ (3.50)
Weighted average common shares used to compute basic net loss per common share	7,807,876			7,590,872	7,769,109
Weighted average common shares used to compute diluted net loss per common share	7,807,876			7,590,872	7,769,109
Revision of Prior Period, Error Correction, Adjustment [Member]
Operating expenses:
Net loss	$ (3,225)				$ (2,715)
Adjustment For Warrant Liability [Member]
Operating expenses:
General and administrative	(1,117)			$ (1,117)	(1,117)
Total operating expenses	(1,117)			(1,117)	(1,117)
Loss from operations	1,117			1,117	1,117
Change in fair value of warrant liabilities	(3,768)			(3,768)	(3,768)
Other income (expense), net	(574)			(574)	(574)
Net loss	$ (3,225)			$ (3,225)	$ (3,225)
Net loss per share - basic	$ (0.42)			$ (0.42)	$ (0.42)
Net loss per share - diluted	$ (0.42)			$ (0.42)	$ (0.42)
Weighted average common shares used to compute basic net loss per common share	7,807,876			7,590,872	7,769,109
Weighted average common shares used to compute diluted net loss per common share	7,807,876			7,590,872	7,769,109
Other Adjustments [Member]
Cost of revenue:
Cost of revenue					$ (4)
Gross profit					4
Operating expenses:
Research and development					(36)
Sales and marketing					(33)
General and administrative					(437)
Total operating expenses					(506)
Loss from operations					510
Net loss					$ 510
Net loss per share - basic					$ 0.07
Net loss per share - diluted					$ 0.07
Weighted average common shares used to compute basic net loss per common share					7,769,109
Weighted average common shares used to compute diluted net loss per common share					7,769,109
Product [Member]
Revenue:
Revenue	$ 2,037			$ 5,890	$ 7,970	$ 6,568
Cost of revenue:
Cost of revenue	875			2,768	3,694	3,016
Product [Member] | Previously Reported [Member]
Revenue:
Revenue	2,037			5,890	7,970
Cost of revenue:
Cost of revenue	875			2,768	3,698
Product [Member] | Other Adjustments [Member]
Cost of revenue:
Cost of revenue					(4)
Genetics [Member]
Revenue:
Revenue	35			141	214	244
Cost of revenue:
Cost of revenue	41			180	167	$ 734
Genetics [Member] | Previously Reported [Member]
Revenue:
Revenue	35			141	214
Cost of revenue:
Cost of revenue	$ 41			$ 180	$ 167

Restatement (Consolidated Sta_2

Restatement (Consolidated Statements of Operations - Additional Information) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stock-based compensation expense			$ 2,281	$ 3,371
Cost Of Revenue [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stock-based compensation expense	$ (23)	$ 64	76	161
Cost Of Revenue [Member] | Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stock-based compensation expense	(23)	64	80
Cost Of Revenue [Member] | Other Adjustments [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stock-based compensation expense			(4)
Research And Development [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stock-based compensation expense	65	114	177	311
Research And Development [Member] | Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stock-based compensation expense	65	114	203
Research And Development [Member] | Other Adjustments [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stock-based compensation expense			(26)
Sales And Marketing [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stock-based compensation expense	76	281	354	1,132
Sales And Marketing [Member] | Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stock-based compensation expense	76	281	356
Sales And Marketing [Member] | Other Adjustments [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stock-based compensation expense			(2)
General And Administrative [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stock-based compensation expense	428	1,535	1,807	$ 1,935
General And Administrative [Member] | Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stock-based compensation expense	$ 428	$ 1,535	2,037
General And Administrative [Member] | Other Adjustments [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stock-based compensation expense			$ (230)

Restatement (Consolidated Sta_3

Restatement (Consolidated Statements of Changes in Stockholders Equity) (Details) - USD ($) $ in Thousands		3 Months Ended			9 Months Ended	12 Months Ended
	Aug. 22, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance		$ 14,122	$ 21,744	$ 30,172	$ 30,172	$ 30,172	$ 9,719
Net loss		(7,783)	(8,243)	(9,268)	(25,294)	(29,885)	(31,662)
Common stock issued in conjunction with exercise of stock options			11	2		13	718
Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs, shares	800,000
Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs		4,293				4,266
Common stock issued for restricted stock awards		95	140			362	455
Stock-based compensation expense		451	470	838		2,051	3,084
Balance		11,178	14,122	21,744	11,178	6,979	30,172
Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance		14,122	21,744	30,172	30,172	30,172
Net loss		(4,558)	(8,243)	(9,268)	(22,069)	(27,170)
Common stock issued in conjunction with exercise of stock options			11	2		13
Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs		1,068				1,041
Common stock issued for restricted stock awards		95	140			362
Stock-based compensation expense		451	470	838		2,313
Balance		11,178	14,122	$ 21,744	11,178	6,731	$ 30,172
Revision of Prior Period, Error Correction, Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss		(3,225)				(2,715)
Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs		3,225				3,225
Stock-based compensation expense						2,051
Balance						2,561
Adjustment For Warrant Liability [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss		(3,225)			$ (3,225)	$ (3,225)
Common Stock [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance, shares				7,475,916	7,475,916	7,475,916	6,974,658
Balance		7	7	$ 7	$ 7	$ 7	$ 7
Common stock issued in conjunction with exercise of stock options, shares						1,533	37,171
Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs, shares						800,000
Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs		1				$ 1
Common stock issued for restricted stock awards, shares						28,877	4,087
Balance, shares						8,306,326	7,475,916
Balance		8	7	7	8	$ 8	$ 7
Common Stock [Member] | Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance		7	7	7	7	7
Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs		1				1
Balance		8	7	7	8	8	7
Common Stock [Member] | Revision of Prior Period, Error Correction, Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stock-based compensation expense						2,313
Balance						2,313
Additional Paid-In Capital [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance		503,354	502,733	501,893	501,893	501,893	449,778
Common stock issued in conjunction with exercise of stock options			11	2		13	718
Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs		4,292				4,265
Common stock issued for restricted stock awards		95	140			362	455
Stock-based compensation expense		451	470	838		2,051	3,084
Balance		508,192	503,354	502,733	508,192	508,584	501,893
Additional Paid-In Capital [Member] | Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance		503,354	502,733	501,893	501,893	501,893
Common stock issued in conjunction with exercise of stock options			11	2		13
Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs		1,067				1,040
Common stock issued for restricted stock awards		95	140			362
Stock-based compensation expense		451	470	838		2,313
Balance		504,967	503,354	502,733	504,967	505,621	501,893
Additional Paid-In Capital [Member] | Revision of Prior Period, Error Correction, Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common stock and warrants issued in conjunction with follow-on public offering, net of issuance costs		3,225				3,225
Stock-based compensation expense						(262)
Balance		3,225			3,225	2,963
Accumulated Deficit [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance		(489,239)	(480,996)	(471,728)	(471,728)	(471,728)	(440,066)
Net loss		(7,783)	(8,243)	(9,268)		(29,885)	(31,662)
Balance		(497,022)	(489,239)	(480,996)	(497,022)	(501,613)	(471,728)
Accumulated Deficit [Member] | Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Balance		(489,239)	(480,996)	(471,728)	(471,728)	(471,728)
Net loss		(4,558)	(8,243)	(9,268)		(27,170)
Balance		(493,797)	$ (489,239)	$ (480,996)	(493,797)	(498,898)	$ (471,728)
Accumulated Deficit [Member] | Revision of Prior Period, Error Correction, Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss		(3,225)				(2,715)
Balance		$ (3,225)			$ (3,225)	$ (2,715)

Restatement (Consolidated Sta_4

Restatement (Consolidated Statements of Cash Flows) (Details) - USD ($) $ in Thousands		3 Months Ended				9 Months Ended	12 Months Ended
	Feb. 08, 2021	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net loss			$ (7,783)	$ (8,243)	$ (9,268)	$ (25,294)	$ (29,885)	$ (31,662)
Adjustments to reconcile net loss to net cash used in operating activities:
Non-cash lease expense						4	4	37
Depreciation and amortization						195	264	302
Stock-based compensation expense						1,994	2,414	3,539
Change in fair value of warrant liabilities			(1,236)			(1,236)	(1,704)
Other expenses representing transaction costs allocated to the issuance of warrants						574	574
Loss on impairment and disposal of property and equipment						10	64	1
Forgiveness of DECD loan								(1,006)
Changes in operating assets and liabilities:
Accounts receivable						(174)	(218)	(162)
Prepaid expenses and other assets						694	33	(548)
Inventories						(106)	(142)	(144)
Accounts payable, accrued liabilities and other liabilities						(653)	(2,472)	2,248
Net cash used in operating activities						(23,992)	(31,068)	(27,395)
Cash flows from investing activities:
Purchase of property and equipment						(158)	(232)	(184)
Net cash used in investing activities						(158)	(232)	(184)
Cash flows from financing activities:
Principal repayment of DECD loan						(196)	(261)	(198)
Proceeds from issuance of common stock from exercise of stock options						13	13	718
Proceeds from at the market offering	$ 47,858					9,000	9,000	48,235
Payment of issuance costs for public offering	$ (377)					(1,296)	(1,325)	(377)
Net cash provided by financing activities						7,521	7,427	48,378
Net (decrease) increase in cash, cash equivalents and restricted cash						(16,629)	(23,873)	20,799
Cash, cash equivalents and restricted cash, beginning of period		$ 13,557			37,430	37,430	37,430	16,631
Cash, cash equivalents and restricted cash, end of period			20,801			20,801	13,557	37,430
Reconciliation to Consolidated Balance Sheet:
Cash and cash equivalents			20,551			20,551	13,306	37,180
Restricted cash			250			250	251	250
Unrestricted and restricted cash and cash equivalents			20,801			20,801	13,557	37,430
Previously Reported [Member]
Cash flows from operating activities:
Net loss			(4,558)	$ (8,243)	(9,268)	(22,069)	(27,170)
Adjustments to reconcile net loss to net cash used in operating activities:
Non-cash lease expense						4	4
Depreciation and amortization						195	264
Stock-based compensation expense						1,994	2,676
Change in fair value of warrant liabilities			(5,004)			(5,004)	(5,472)
Loss on impairment and disposal of property and equipment						10	64
Changes in operating assets and liabilities:
Accounts receivable						(174)	(218)
Prepaid expenses and other assets						694	33
Inventories						(106)	(142)
Accounts payable, accrued liabilities and other liabilities						(653)	(2,224)
Net cash used in operating activities						(25,109)	(32,185)
Cash flows from investing activities:
Purchase of property and equipment						(158)	(232)
Net cash used in investing activities						(158)	(232)
Cash flows from financing activities:
Principal repayment of DECD loan						(196)	(261)
Proceeds from issuance of common stock from exercise of stock options						13	13
Proceeds from at the market offering						9,000	9,000
Payment of issuance costs for public offering						(179)	(208)
Net cash provided by financing activities						8,638	8,544
Net (decrease) increase in cash, cash equivalents and restricted cash						(16,629)	(23,873)
Cash, cash equivalents and restricted cash, beginning of period		13,557			$ 37,430	37,430	37,430
Cash, cash equivalents and restricted cash, end of period			20,801			20,801	13,557	37,430
Reconciliation to Consolidated Balance Sheet:
Cash and cash equivalents			20,551			20,551	13,306
Restricted cash			250			250	251
Unrestricted and restricted cash and cash equivalents			20,801			20,801	13,557	$ 37,430
Revision of Prior Period, Error Correction, Adjustment [Member]
Cash flows from operating activities:
Net loss			(3,225)				(2,715)
Adjustment For Warrant Liability [Member]
Cash flows from operating activities:
Net loss			(3,225)			(3,225)	(3,225)
Adjustments to reconcile net loss to net cash used in operating activities:
Change in fair value of warrant liabilities			$ 3,768			3,768	3,768
Other expenses representing transaction costs allocated to the issuance of warrants						574	574
Changes in operating assets and liabilities:
Net cash used in operating activities						1,117	1,117
Cash flows from financing activities:
Payment of issuance costs for public offering						(1,117)	(1,117)
Net cash provided by financing activities						$ (1,117)	(1,117)
Other Adjustments [Member]
Cash flows from operating activities:
Net loss							510
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation expense		$ (262)					(262)
Changes in operating assets and liabilities:
Accounts payable, accrued liabilities and other liabilities							$ (248)

Strategic Alliance With Quest_2

Strategic Alliance With Quest Diagnostics Incorporated (Details) - USD ($)	Mar. 11, 2020	Dec. 31, 2022
Line of Credit Facility [Line Items]
Accounts payable and accrued liabilities		$ 296,850
Quest Diagnostics [Member] | Amended Agreement [Member]
Line of Credit Facility [Line Items]
Annual fee to services of Part-time Quest Diagnostics project manager	$ 75,000

Property And Equipment (Narrati

Property And Equipment (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property And Equipment [Abstract]
Depreciation expense for property and equipment	$ 265	$ 302
Impairment	$ 52
Impairment, Long-Lived Asset, Held-for-Use, Statement of Income or Comprehensive Income [Extensible Enumeration]	General And Administrative Expense

Property And Equipment (Compone

Property And Equipment (Components Of Property And Equipment) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Gross property and equipment	$ 3,179		$ 3,249
Accumulated depreciation and amortization	(2,811)		(2,785)
Property and equipment, net	368	$ 417	464
Machinery And Equipment [Member]
Property, Plant and Equipment [Line Items]
Gross property and equipment	891		1,094
Demonstration Equipment [Member]
Property, Plant and Equipment [Line Items]
Gross property and equipment			8
Computer Equipment And Software [Member]
Property, Plant and Equipment [Line Items]
Gross property and equipment	1,386		1,252
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Gross property and equipment	181		174
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Gross property and equipment	$ 721		$ 721

Accrued Liabilities (Components

Accrued Liabilities (Components Of Accrued Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Accrued Liabilities [Abstract]
Payroll and benefits related expenses	$ 1,803		$ 2,652
Collaboration and research agreements expenses	404		382
Professional services	556		1,992
Other accrued liabilities	639		273
Total accrued liabilities	$ 3,402	$ 4,988	$ 5,299

Commitments, Contingencies An_3

Commitments, Contingencies And Debt (Coronavirus Aid, Loan Agreement And Insurance Notes) (Narrative) (Details) $ in Thousands				12 Months Ended
	Dec. 03, 2020 USD ($)	Apr. 15, 2016 USD ($)	Mar. 22, 2016 USD ($) employee	Dec. 31, 2022 USD ($) item	Dec. 31, 2021 USD ($)	May 01, 2020 USD ($)
Commitments And Contingencies [Line Items]
Other income					$ 1,006
Amended Loan Agreement [Member].
Commitments And Contingencies [Line Items]
Unamortized debt issuance costs				$ 12
Debt instrument carrying amount				$ 764
PPP Loan [Member]
Commitments And Contingencies [Line Items]
Aggregate amount of loan						$ 1,006
Other income					$ 1,006
DECD Loan [Member] | Loan Agreement Target Employment Milestone [Member]
Commitments And Contingencies [Line Items]
Proceeds from DECD loan	$ 1,000
DECD Loan [Member] | Loan Agreement Required Revenue Target [Member]
Commitments And Contingencies [Line Items]
Proceeds from DECD loan	1,000
DECD Loan [Member] | Amended Loan Agreement [Member].
Commitments And Contingencies [Line Items]
Maximum loan forgiveness amount under loan agreement			$ 1,500
Number of full time employees expected to be retained under loan agreement | employee			25
Consecutive period full times employees with specified average annual salary under loan agreement			2 years
Percentage of penalty included in loan agreement			5%
Line of credit, maturity date				Apr. 15, 2026
Line of credit, maximum borrowing capacity			$ 4,000
Line of credit fixed interest rate			2%
Proceeds from DECD loan	$ 2,000	$ 2,000
Insurance Promissory Notes [Member]
Commitments And Contingencies [Line Items]
Debt instrument interest rate				5.48%	3.74%
Aggregate principal amount outstanding				$ 764	$ 779
Notes payable number of monthly payment installment | item				10

Commitments, Contingencies An_4

Commitments, Contingencies And Debt (Operating Leases) (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Oct. 31, 2015
Austin, Texas facility
Commitments And Contingencies [Line Items]
Lease renewal term	1 year
Operating lease term	12 months
Annual base rent	$ 114	$ 108
Variable Lease, Cost	$ 54	$ 53
Trumbull, Connecticut Facility [Member]
Commitments And Contingencies [Line Items]
Lease expiration date	Jun. 30, 2026
Lease renewal term	5 years
Leasehold Improvements, Gross			$ 596

Commitments, Contingencies An_5

Commitments, Contingencies And Debt (Non-Cancellable Royalty Obligations And Business Agreements) (Narrative) (Details) - USD ($)		3 Months Ended			9 Months Ended	12 Months Ended
	Aug. 08, 2022	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Commitments And Contingencies [Line Items]
Royalty expense							$ 318,000	$ 263,000
Research and development				$ 2,157,000	$ 4,915,000		5,917,000	$ 5,314,000
Insurance reimbursement							523,000
Severance Costs							$ 1,284,000
Research Collaboration Agreement With Johns Hopkins University School Of Medicine [Member]
Commitments And Contingencies [Line Items]
Percent of royalty paid							4%
Royalty payments							$ 57,500
Sponsored Research Agreement With Multiple Entities [Member]
Commitments And Contingencies [Line Items]
Agreement amount	$ 1,252,000
Agreement amount, percent paid or payable	68%
Research and development							$ 852,000
Forecast [Member] | Sponsored Research Agreement With Multiple Entities [Member]
Commitments And Contingencies [Line Items]
Agreement amount, percent paid or payable		15%	17%
Research and development						$ 400,000

Commitments, Contingencies An_6

Commitments, Contingencies And Debt (Schedule Of Long-Term Debt) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Commitments, Contingencies And Debt [Abstract]
DECD loan, net of issuance costs	$ 2,718		$ 2,919
Less: Current portion, net of issuance costs	(403)	$ (343)	(201)
Total long-term debt, net of issuance costs	$ 2,315	$ 2,426	$ 2,718

Commitments, Contingencies An_7

Commitments, Contingencies And Debt (Annual Amounts Of Future Minimum Principal Payments Due Under Certain Contractual Obligations) (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Debt Instrument [Line Items]
Contractual obligation, 2023	$ 406
Contractual obligation, 2024	452
Contractual obligation, 2025	461
Contractual obligation, 2026	341
Contractual obligation, 2027	254
Contractual obligation, Thereafter	815
Total	2,729
DECD Loan [Member]
Debt Instrument [Line Items]
Contractual obligation, 2023	406
Contractual obligation, 2024	452
Contractual obligation, 2025	461
Contractual obligation, 2026	341
Contractual obligation, 2027	254
Contractual obligation, Thereafter	815
Total	$ 2,729

Commitments, Contingencies An_8

Commitments, Contingencies And Debt (Carrying And Fair Value Of Loan Payable) (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
DECD loan, Carrying value	$ 2,729	$ 2,934
DECD loan, Fair value	$ 2,110	$ 2,157

Commitments, Contingencies An_9

Commitments, Contingencies And Debt (Expense Associated With Operating Leases) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cost Of Revenue [Member]
Lessee, Lease, Description [Line Items]
Operating rent expense	$ 79	$ 59
Variable rent expense	39	32
Research And Development [Member]
Lessee, Lease, Description [Line Items]
Operating rent expense	27	44
Variable rent expense	22	32
Sales And Marketing [Member]
Lessee, Lease, Description [Line Items]
Operating rent expense	37	33
Variable rent expense	34	37
General And Administrative [Member]
Lessee, Lease, Description [Line Items]
Operating rent expense	66	68
Variable rent expense	$ 67	$ 61

Commitments, Contingencies A_10

Commitments, Contingencies And Debt (Future Lease Payments Related To Operating Leases) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Commitments, Contingencies And Debt [Abstract]
2023	$ 106
2024	116
2025	123
2026	64
Total Operating Lease Payments	409
Less: Imputed Interest	(60)
Present Value of Lease Liabilities	349
Less: Operating Lease Liability, current portion	(77)	$ (73)	$ (60)
Operating Lease Liability, non-current portion	$ 272	$ 293	$ 349

Commitments, Contingencies A_11

Commitments, Contingencies And Debt (Summary Of Weighted-Average Lease Term And Discount Rate) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Commitments, Contingencies And Debt [Abstract]
Operating cash outflows relating to operating leases	$ 371	$ 366
Weighted-average remaining lease term (in years)	3 years 6 months	4 years 6 months
Weighted-average discount rate	9.30%	9.33%

Common Stock (Narrative) (Detai

Common Stock (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands					9 Months Ended	12 Months Ended
	Aug. 25, 2022	Aug. 22, 2022	Feb. 08, 2021	Feb. 04, 2021	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Common Stock Equity [Line Items]
Common Stock And Warrants Issued, Shares		800,000
Common stock, par value		$ 0.001			$ 0.001	$ 0.001	$ 0.001
Common stock shares issued			60,000	400,000
Costs related to issuance of common stock			$ 377		$ 1,296	$ 1,325	$ 377
Proceeds from sale of common stock			$ 47,858		9,000	$ 9,000	$ 48,235
Underwriting commitments additional shares offered			60,000
Exercise price of warrants		13.20
Stock price per share		$ 11.25		$ 112.50
Underwriting agreement, per share				$ 7.3125
Common stock issuable per warrant		799,985
Shares of common stock called by warrants		1
Warrant term						5 years
Fair value of warrants	$ 3,984				$ 2,748	$ 2,280
Warrants Issued, Fair Value						$ 4,526
Common Stock [Member]
Common Stock Equity [Line Items]
Common Stock And Warrants Issued, Shares						800,000
Common stock shares issued							460,000
Public Offering 2022 [Member]
Common Stock Equity [Line Items]
Costs related to issuance of common stock						$ 751
Proceeds from sale of common stock	7,675
Debt Issuance Costs, Gross	1,325
Warrants, offering costs	574
Fair value of warrants	3,984
Proceeds from issuance of equity	9,000	$ 9,000
Warrants Issued, Fair Value	$ 3,984
Minimum [Member]
Common Stock Equity [Line Items]
Warrant restriction, threshold common stock held, percent						4.99%
Maximum [Member]
Common Stock Equity [Line Items]
Warrant restriction, threshold common stock held, percent						9.99%

Common Stock (Assumptions Used

Common Stock (Assumptions Used to Estimate Fair Value of Warrants) (Details) - $ / shares			12 Months Ended
	Dec. 31, 2022	Aug. 25, 2022	Dec. 31, 2022	Dec. 31, 2021
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Volatility			92.70%	89%
Risk-free interest rate			2.45%	0.63%
Expected lives (years)			2 years	3 years 9 months 18 days
2022 Offering [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Volatility	96.80%	97.30%
Risk-free interest rate	3.99%	3.15%
Expected lives (years)	4 years 7 months 20 days	5 years
Weighted average fair value	$ 0.190	$ 0.332	$ 0.190

Common Stock (Schedule Of Warra

Common Stock (Schedule Of Warrants Outstanding) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Aug. 22, 2022
Class of Warrant or Right [Line Items]
Exercise Price per Share		$ 13.20
Number of Shares Outstanding under Warrant	799,985
Period 1 [Member]
Class of Warrant or Right [Line Items]
Issuance Date	Aug. 25, 2022
Expiration Date	Aug. 25, 2027
Exercise Price per Share	$ 13.20
Number of Shares Outstanding under Warrant	799,985

Loss Per Share (Reconciliation

Loss Per Share (Reconciliation Of Numerators And Denominators Of Basic And Diluted Loss Per Share) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			9 Months Ended	12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Loss (Numerator)
Net loss - basic					$ (29,885)	$ (31,662)
Net loss	$ (7,783)	$ (8,243)	$ (9,268)	$ (25,294)	(29,885)	(31,662)
Dilutive effect of common stock shares issuable upon exercise of stock options
Net loss - diluted					$ (29,885)	$ (31,662)
Shares (Denominator)
Shares used in computing net loss per share, basic	7,807,876			7,590,872	7,769,109	7,414,041
Shares used in computing net loss per share, diluted	7,807,876			7,590,872	7,769,109	7,414,041
Per Share Amount
Net loss per share - basic	$ (1)			$ (3.33)	$ (3.85)	$ (4.27)
Net loss per share - diluted	$ (1)			$ (3.33)	$ (3.85)	$ (4.27)

Loss Per Share (Potential Share

Loss Per Share (Potential Shares Of Common Stock Excluded From Diluted Loss Per Share Calculation) (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Stock Options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	655,139	683,681
Warrant
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	799,985
Potential Shares Of Aspira Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	1,455,124	683,681

Employee Share Based Compensa_3

Employee Share Based Compensation And Benefit Plans (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation shares reserved for issuance	238,432	248,613	433,662
401(k) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
401(k) Plan, percentage for employee maximum contribution amount	90%
401(k) employer contributions	$ 0	$ 0
Unvested Stock Option Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation costs related to nonvested stock option awards	$ 3,110,000
Weighted average period over which unrecognized cost expected to be recognized	2 years 3 months 25 days
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation costs related to nonvested stock option awards	$ 0
2010 Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation shares reserved for issuance	0
2019 Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation shares reserved for issuance	238,432
Share based compensation shares authorized for grants	699,486
Common Stock Subject to Outstanding Stock Options [Member] | 2010 Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation shares reserved for issuance	287,104
Common Stock Subject to Outstanding Stock Options [Member] | 2019 Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation shares reserved for issuance	368,124
Common Stock Subject to Outstanding Stock Options [Member] | 2019 Stock Incentive Plan [Member] | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation shares reserved for issuance	0

Employee Share Based Compensa_4

Employee Share Based Compensation And Benefit Plans (Activity Related to Shares Available for Grant Under the 2010 Plan and 2019 Plan) (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available at beginning of period	248,613	433,662
Options forfeited	201,274	94,484
Options granted	(174,175)	(268,042)
Restricted stock units forfeited	347
Restricted stock units granted	(29,223)	(5,116)
Shares expired	(8,404)	(6,375)
Shares available at end of period	238,432	248,613
2010 Stock Option Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options forfeited	2,650	6,375
Shares expired	(2,650)	(6,375)
2019 Stock Option Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available at beginning of period	248,613	433,662
Options forfeited	198,624	88,109
Options granted	(174,175)	(268,042)
Restricted stock units forfeited	347
Restricted stock units granted	(29,223)	(5,116)
Shares expired	(5,754)
Shares available at end of period	238,432	248,613

Employee Share Based Compensa_5

Employee Share Based Compensation And Benefit Plans (Stock Option Activity Under 2010 Plan and 2019 Plan) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Number of Shares
Options outstanding	683,861	547,508
Granted	174,175	268,042
Exercised	(1,623)	(37,205)
Canceled	(201,274)	(94,484)
Options outstanding	655,139	683,861	547,508
Shares exercisable	421,373
Shares expected to vest	176,608
Weighted Average Exercise Price
Options outstanding	$ 44.40	$ 22.35
Granted	13.61	93.30
Exercised	11.10	19.35
Canceled	32.88	65.10
Options outstanding	29.25	$ 44.40	$ 22.35
Shares exercisable	24.45
Shares expected to vest	$ 37.80
Aggregate Intrinsic Value
Options outstanding		$ 3,797,181	$ 42,833,712
Weighted Average Remaining Contractual Term
Options outstanding	6 years 21 days	7 years 5 months 8 days	7 years 6 months 3 days
Shares exercisable	4 years 11 months 26 days
Shares expected to vest	8 years 3 days

Employee Share Based Compensa_6

Employee Share Based Compensation And Benefit Plans (Range of Exercise Prices for Options Outstanding and Exercisable) (Details)	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price Lower Range	$ 5.70
Exercise Price Upper Range	$ 116.85
Options Outstanding | shares	655,139
Weighted Average Exercise Price	$ 29.20
Weighted Average Remaining life	7 years 5 months 8 days
Options Exercisable | shares	420,689
Weighted Average Exercise Price	$ 24.48
Range One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price Lower Range	5.70
Exercise Price Upper Range	$ 15.15
Options Outstanding | shares	185,891
Weighted Average Exercise Price	$ 10.33
Weighted Average Remaining life	6 years 5 months 12 days
Options Exercisable | shares	125,137
Weighted Average Exercise Price	$ 10.31
Range Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price Lower Range	15.60
Exercise Price Upper Range	$ 19.20
Options Outstanding | shares	145,501
Weighted Average Exercise Price	$ 16
Weighted Average Remaining life	7 years 6 months
Options Exercisable | shares	60,262
Weighted Average Exercise Price	$ 16.45
Range Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price Lower Range	19.35
Exercise Price Upper Range	$ 30.75
Options Outstanding | shares	170,867
Weighted Average Exercise Price	$ 22.99
Weighted Average Remaining life	4 years 3 months 29 days
Options Exercisable | shares	154,872
Weighted Average Exercise Price	$ 23.34
Range Four
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price Lower Range	31.20
Exercise Price Upper Range	$ 116.85
Options Outstanding | shares	152,880
Weighted Average Exercise Price	$ 71.66
Weighted Average Remaining life	6 years 1 month 28 days
Options Exercisable | shares	80,418
Weighted Average Exercise Price	$ 54.76

Employee Share Based Compensa_7

Employee Share Based Compensation And Benefit Plans (Fair Value of Options Vested) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Employee Share Based Compensation And Benefit Plans [Abstract]
Total Intrinsic Value of Options Exercised	$ 5	$ 2,903
Total Fair Value of Vested Options	$ 5,982	$ 4,325

Employee Share Based Compensa_8

Employee Share Based Compensation And Benefit Plans (Assumptions Used to Estimate Fair Value of Warrants) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Stockholders' Equity (Deficit) [Abstract]
Volatility	92.70%	89%
Risk-free interest rate	2.45%	0.63%
Expected lives (years)	2 years	3 years 9 months 18 days
Weighted average fair value	$ 0.490	$ 3.940

Employee Share Based Compensa_9

Employee Share Based Compensation And Benefit Plans (Allocation of Employee and Director Stock-Based Compensation Expense by Functional Area) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation expense			$ 2,281	$ 3,371
Cost Of Revenue [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation expense	$ (23)	$ 64	76	161
Research And Development [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation expense	65	114	177	311
Sales And Marketing [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation expense	76	281	354	1,132
General And Administrative [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation expense	$ 428	$ 1,535	1,807	1,935
Employee Stock-based Compensation [Member] | Cost Of Revenue [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation expense			59	153
Employee Stock-based Compensation [Member] | Research And Development [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation expense			61	350
Employee Stock-based Compensation [Member] | Sales And Marketing [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation expense			354	1,210
Employee Stock-based Compensation [Member] | General And Administrative [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation expense			$ 1,807	$ 1,658

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Taxes [Line Items]
Current income tax expense (benefit)	$ 0	$ 0
Domestic and foreign components of loss from continuing operations before income taxes	29,885,000	31,662,000
Deferred income tax expense (benefit)	0	0
Valuation allowance	49,677,000	41,892,000
Interest and penalties as a result of uncertain tax positions	0	0
Gross unrecognized tax benefits	10,231,000	10,581,000	$ 10,517,000
(Decrease) In Deferred Tax Asset For State Net Operating Loss	1,259,500
Decrease in deferred tax asset, due to decrease in effective state tax	(1,259,500)
Prior To 2018 [Member]
Income Taxes [Line Items]
Operating loss carryforwards	67,000,000
2018 And Forward [Member]
Income Taxes [Line Items]
Operating loss carryforwards	100,000,000
Research and Development Credits [Member]
Income Taxes [Line Items]
Operating loss carryforwards	4,937,000	5,644,000
Gross unrecognized tax benefits	10,231,000
Total Unrecognized income tax benefit, affecting effective tax rate if recognized	10,231,000
Federal Tax [Member]
Income Taxes [Line Items]
Increase in valuation allowance	7,800,000
Gross unrecognized tax benefits	$ 4,375,000	$ 4,937,000	$ 5,121,000
Minimum [Member] | Prior To 2018 [Member]
Income Taxes [Line Items]
Operating loss carryforwards expiration date	Dec. 31, 2023
Minimum [Member] | 2018 And Forward [Member]
Income Taxes [Line Items]
Operating loss carryforwards expiration date	Dec. 31, 2023
Maximum [Member] | Prior To 2018 [Member]
Income Taxes [Line Items]
Operating loss carryforwards expiration date	Dec. 31, 2037
Maximum [Member] | 2018 And Forward [Member]
Income Taxes [Line Items]
Operating loss carryforwards expiration date	Dec. 31, 2042
Additional [Member] | Federal Tax [Member] | Research and Development Credits [Member]
Income Taxes [Line Items]
Operating loss carryforwards	$ 223,000
Additional [Member] | California State | Research and Development Credits [Member]
Income Taxes [Line Items]
Operating loss carryforwards	$ 212,000

Income Taxes (Components Of Def

Income Taxes (Components Of Deferred Tax Assets (Liabilities)) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Net operating losses	$ 44,509	$ 38,268
Capitalized research expense	3,686	2,404
Fixed asset depreciation	678	633
Other	804	587
Total deferred tax assets	49,677	41,892
Valuation allowance	(49,677)	(41,892)
Deferred tax assets

Income Taxes (Reconciliation Of

Income Taxes (Reconciliation Of Statutory Federal Income Tax Rate) (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes [Abstract]
Tax at federal statutory rate	21%	21%
State tax, net of federal benefit	5%	(2.00%)
Valuation allowance	(26.00%)	(21.00%)
Change in warrant valuation	1%
Permanent items	(1.00%)	1%
Other		1%
Effective Income Tax Rate Reconciliation, Percent, Total

Income Taxes (Reconciliation _2

Income Taxes (Reconciliation Of Change In Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Contingency [Line Items]
Beginning Balance	$ 10,581	$ 10,517
Return to provision true up		(9)
Increase in tax position	435	508
Decrease due to expirations	(785)	(435)
Ending Balance	10,231	10,581
Federal Tax [Member]
Income Tax Contingency [Line Items]
Beginning Balance	4,937	5,121
Return to provision true up		(9)
Increase in tax position	223	260
Decrease due to expirations	(785)	(435)
Ending Balance	4,375	4,937
State and Local Jurisdiction [Member]
Income Tax Contingency [Line Items]
Beginning Balance	5,644	5,396
Increase in tax position	212	248
Ending Balance	$ 5,856	$ 5,644

Subsequent Events (Narrative) (

Subsequent Events (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands						12 Months Ended
	Mar. 28, 2023	Feb. 10, 2023	Jan. 23, 2023	Feb. 08, 2021	Feb. 04, 2021	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Aug. 22, 2022
Subsequent Event [Line Items]
Common stock, par value						$ 0.001	$ 0.001	$ 0.001	$ 0.001
Common stock shares issued				60,000	400,000
Fixed lease payment						$ 371	$ 366
Subsequent Event [Member]
Subsequent Event [Line Items]
Common stock, par value		$ 0.001
Sales agreement for equity offering commission rate		3%
Period of equity sale agreement	36 months
Proceeds from public offering		$ 12,500
Subsequent Event [Member] | Palo Alto [Member]
Subsequent Event [Line Items]
Monthly lease payment			$ 10
Lease expiration date			May 31, 2024
Fixed lease payment			$ 9
Maximum [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Right to sell shares of common stock, aggregate value	$ 10,000
Number of shares committed as fee for transaction	47,733