0001213900-24-038757 | 10-Q | XBRL Viewer

^[1]

$ 51,781

$ 39,031

^[2]

745

^[3]

2,992

23,495

^[3]

2,499

55,518

65,770

Level 1 [Member]

^[1]

51,781

39,031

^[2]

745

^[3]

^[3]

52,526

39,776

Level 2 [Member]

^[1]

^[2]

^[3]

2,992

23,495

^[3]

2,499

2,992

25,994

Level 3 [Member]

^[1]

^[2]

^[3]

^[3]

Stock-Based Compensation [Line Items]

[1]	Money market funds and bonds with original maturities of 90 days or less are included within Cash and cash equivalents in the condensed consolidated balance sheets.
[2]	Restricted money market funds are included within Restricted cash, non-current in the condensed consolidated balance sheets.
[3]	Bonds with original maturities greater than 90 days are included within Marketable debt securities in the condensed consolidated balance sheets and classified as current or non-current based upon whether the maturity of the financial asset is less than or greater than 12 months.

Leases (Details) - USD ($) $ in Thousands	3 Months Ended
Leases (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Leases [Abstract]
Cash paid for operating lease liabilities	$ 332	$ 332
Variable lease expense	$ 20

Stock-Based Compensation

3 Months Ended

Mar. 31, 2024

Stock-Based Compensation [Abstract]

Stock-Based Compensation

11.	Stock-Based Compensation

2020 Inducement Plan

On March 26, 2020, the Compensation Committee of the Board of Directors, or the Compensation Committee, approved the 2020 Inducement Plan in order to award nonstatutory stock options, restricted stock awards, restricted stock unit awards and other stock-based awards to persons not previously an employee or director of the Company, or following a bona fide period of non-employment, as an inducement material to such persons entering into employment with the Company.

The 2020 Inducement Plan provides for a total of 600,000 shares for the issuance of the Company’s common stock. The Compensation Committee also adopted a form of stock option grant notice and stock option agreement and forms of restricted stock unit grant notice and restricted stock unit agreement for use with the Inducement Plan.

As of March 31, 2024, there were 409,000 shares of common stock subject to outstanding awards and 191,00 shares of common stock available for future issuance under the 2020 Inducement Plan.

2017 Equity Incentive Plan

On August 10, 2017, Private ArTara (a predecessor entity of the Company), its Board of Directors and its stockholders approved the ArTara Therapeutics, Inc. 2017 Equity Incentive Plan to enable Private ArTara and its affiliates to recruit and retain highly qualified personnel and to incentivize personnel for productivity and growth.

The 2017 Equity Incentive Plan provided for the grant of a total of 2,000,000 shares for the issuance of stock options, stock appreciation rights, restricted stock and restricted stock units to among others, members of the Board of Directors, employees, consultants and service providers to the Company and its affiliates. As of January 9, 2020, no additional awards will be made under the 2017 Equity Incentive Plan.

2014 Equity Incentive Plan

On October 3, 2014, the stockholders approved the 2014 Equity Incentive Plan. On June 20, 2017, the Company’s Board of Directors amended the 2014 Equity Incentive Plan, or the Amended and Restated 2014 Plan. On July 31, 2017, the stockholders approved this amendment. On January 1, 2020, Protara Therapeutics, Inc. amended its Amended and Restated 2014 Equity Incentive Plan.

The Amended and Restated 2014 Plan, as amended, provides for the grant of incentive and non-statutory stock options, stock appreciation rights, restricted stock and stock unit awards, performance units, stock grants and qualified performance-based awards. The Amended and Restated 2014 Plan, as amended, provides that the number of shares reserved and available for issuance will automatically increase each January 1, by four percent of the Company’s common stock on the immediately preceding December 31, adjusted for the number of shares of the Company’s common stock issuable upon conversion of any security that the Company may issue that is convertible into or exchangeable for the Company’s common stock, or such lesser number of shares as determined by the Company’s Board of Directors.

On January 1, 2024, pursuant to the annual evergreen feature of the Amended and Restated 2014 Plan, as amended, the number of shares authorized under the Amended and Restated 2014 Plan, as amended, was increased by 911,380 shares to 4,474,683 shares. As of March 31, 2024, there were 4,090,945 shares of common stock subject to outstanding awards and 181,939 shares of common stock available for future issuance under the Amended and Restated 2014 Plan.

Terms of the stock awards, including vesting requirements, are determined by the Board of Directors, subject to the provisions of the plans. Certain awards provide for accelerated vesting if there is a change in control as defined in the plan.

2014 Employee Stock Purchase Plan

On October 3, 2014, the stockholders approved the 2014 Employee Stock Purchase Plan, or the 2014 ESPP. The 2014 ESPP initially authorized the issuance of up to 3,513 shares of the Company’s common stock. The number of shares increases each January 1, commencing on January 1, 2015 and ending on (and including) January 1, 2024, by an amount equal to the lesser of one percent of the outstanding shares as of the end of the immediately preceding fiscal year, 7,025 shares or any lower amount determined by the Company’s Board of Directors prior to each such January 1^st.

On January 1, 2024, pursuant to the increase per the 2014 ESPP, the number of shares authorized under the 2014 ESPP was increased by 7,025 shares to 46,112 shares. As of March 31, 2024, the authorized number of shares under the 2014 ESPP was 46,112 and the number of shares available for issuance was 46,112. During the three months ended March 31, 2024 and 2023, no shares were issued under the 2014 ESPP.

Restricted Stock Units

The following table summarizes restricted stock unit, or RSU, activities for the three months ended March 31, 2024:

	Restricted Stock Units			Weighted Average Grant Date Fair Value
Non-vested as of December 31, 2023		236,679		$	7.07
Granted		210,700			1.91
Forfeited		-			-
Vested		(104,484	)		10.57
Non-vested as of March 31, 2024		342,895		$	2.84

The fair value of RSUs is amortized on a straight-line basis over the requisite service period of the respective awards. As of March 31, 2024, the unamortized value of RSUs was $821. As of March 31, 2024, the weighted average remaining amortization period was 2.32 years. As of March 31, 2024 and December 31, 2023, 289,500 RSUs have vested that have not yet been settled into shares of the Company’s common stock.

During the three months ended March 31, 2024, the Company issued 68,934 shares of the Company’s common stock from the net settlement of 104,484 RSUs. The Company paid $76 in connection with the net share settlement of these RSUs.

Stock Options

The following table summarizes stock option activities for the three months ended March 31, 2024:

	Options			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (years)		Aggregate Intrinsic Value (1)
Outstanding as of December 31, 2023		2,900,205		$	9.50		8.03	$	20
Granted		1,102,300			1.91		-		-
Exercised		-			-		-		-
Forfeited		-			-		-		-
Expired		(627	)		3.20		-		-
Outstanding as of March 31, 2024		4,001,878		$	7.41		7.45	$	3,675

Vested and expected to vest at March 31, 2024		4,001,878		$	7.41		7.45	$	3,675
Exercisable as of March 31, 2024		1,648,715			12.90		6.71		429

(1)

Aggregate intrinsic value represents the difference between the exercise price of the option and the closing market price of our common stock on December 31, 2023 and March 31, 2024, respectively. The intrinsic value of options exercised during the period ended March 31, 2024 was $0 and no options were exercised.

The weighted average grant date fair value per share of the options granted during the three months ended March 31, 2024 and 2023 was $1.52 and $2.42 respectively. As of March 31, 2024, there was approximately $6,301 of unrecognized share-based compensation for unvested stock option grants, which is expected to be recognized over a weighted average period of 2.86 years. The total unrecognized stock-based compensation cost will be adjusted for actual forfeitures as they occur.

Summary of Stock-Based Compensation Expense

The following tables summarize total stock-based compensation costs recognized:

	For the Three Months Ended March 31,
	2024		2023
Restricted stock units	$	151	$	314
Stock options		1,075		1,261
Total	$	1,226	$	1,575

Stock-based compensation expense was reflected within the condensed consolidated statements of operations and comprehensive loss as:

	For the Three Months Ended March 31,
	2024		2023
Research and development	$	374	$	400
General and administrative		852		1,175
Total	$	1,226	$	1,575

Unaudited Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Operating expenses:
Research and development	$ 7,748	$ 5,143
General and administrative	4,103	4,589
Total operating expenses	11,851	9,732
Loss from operations	(11,851)	(9,732)
Other income (expense), net:
Interest and investment income	756	687
Other income (expense), net	756	687
Net loss	$ (11,095)	$ (9,045)
Net loss per share attributable to common stockholders, basic (in Dollars per share)	$ (0.97)	$ (0.8)
Weighted-average shares outstanding, basic (in Shares)	11,420,948	11,303,869
Other comprehensive income (loss):
Net unrealized gain (loss) on marketable debt securities	$ 30	$ 219
Other comprehensive income (loss)	30	219
Comprehensive loss	$ (11,065)	$ (8,826)

Leases (Details) - Schedule of Components of Lease Expense - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Schedule of Components of Lease Expense [Abstract]
Operating lease cost	$ 338	$ 341
Total	$ 338	$ 341

Net Loss Per Common Share (Details) - Schedule of Weighted Average Dilutive Common Shares - shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	12,627,490	11,588,631
Conversion of Series 1 Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	7,993,217	8,029,039
Stock options issued and outstanding [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	4,001,878	2,973,531
Restricted stock units issued and outstanding [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	632,395	586,061

Leases

3 Months Ended

Mar. 31, 2024

Leases [Abstract]

Leases

8.	Leases

Operating leases

Leases classified as operating leases are included in operating lease right-of use, or ROU, assets, operating lease liabilities and operating lease liabilities, non-current, in the Company’s condensed consolidated balance sheets. Cash paid for operating lease liabilities was $332 during each of the three months ended March 31, 2024 and 2023.

Lease expense consist of the following:

	For the Three Months Ended March 31,
Lease cost	2024		2023
Operating lease cost	$	338	$	341
Total	$	338	$	341

Variable lease expenses for the three months ended March 31, 2024 were $20. Variable lease expenses for the three months ended March 31, 2023 were not material.

The weighted-average remaining lease term and the weighted average discount rate for operating leases were:

	As of March 31, 2024

Weighted-average discount rate		7.0	%
Weighted-average remaining lease term – operating lease (in months)		52

As of March 31, 2024, the expected annual minimum lease payments of the Company’s operating lease liabilities were as follows:

For Years Ending December 31,	Operating Lease Payments
2024 (excluding the three months ended March 31, 2024)	$	995
2025		1,395
2026		1,429
2027		1,429
2028		718
Thereafter		87
Total operating lease payments		6,053
Less: imputed interest		(826	)
Present value of future minimum lease payments	$	5,227

Prepaid Expenses and Other Current Assets (Details) - Schedule of Prepaid Expenses and Other Current Assets - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Prepaid Expenses and Other Current Assets [Abstract]
Prepaid research and development	$ 1,539	$ 1,957
Prepaid insurance	572	659
Prepaid retention bonuses	240
Prepaid software	117	67
Accrued interest on marketable debt securities	23	242
Other prepaid expenses	196	163
Other current assets	3	37
Total	$ 2,690	$ 3,125

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash flows used in operating activities:
Net loss	$ (11,095)	$ (9,045)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	1,226	1,575
Operating lease right-of-use asset	246	341
Depreciation	83	77
Amortization of premium (Accretion of discount) on marketable debt securities	(68)	(71)
Changes in operating assets and liabilities:
Prepaid expenses and other current assets	435	(6,145)
Other assets	(301)	58
Accounts payable	(1,462)	2,495
Accrued expenses and other current liabilities	797	(1,841)
Operating lease liabilities	(240)	(332)
Net cash used in operating activities	(10,379)	(12,888)
Cash flows from investing activities:
Purchase of marketable debt securities		(12,186)
Proceeds from maturity and redemption of marketable debt securities	23,100	22,052
Purchase of property and equipment		(6)
Net cash provided by investing activities	23,100	9,860
Cash flows from financing activities:
Repurchase of shares in connection with settlement of RSUs	(76)	(64)
Net cash used in financing activities	(76)	(64)
Net increase (decrease) in cash and cash equivalents and restricted cash	12,645	(3,092)
Cash and cash equivalents and restricted cash - beginning of year	40,331	24,872
Cash and cash equivalents and restricted cash - end of period	52,976	21,780
Reconciliation of cash and cash equivalents and restricted cash to the condensed consolidated balance sheets:
Cash and cash equivalents	52,231	21,035
Restricted cash, non-current	745	745
Cash and cash equivalents and restricted cash	52,976	21,780
Supplemental schedule of noncash financing activities:
Accrued financing fees	$ 385

Stock-Based Compensation (Details) - Schedule of Stock Option Activities - Stock option [Member] - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Mar. 31, 2024

Dec. 31, 2023

Number of Options, Balance at ending (in Shares)

4,001,878

2,900,205

Weighted Average Exercise Price, Balance at ending

$ 7.41

$ 9.5

Weighted Average Remaining Contractual Term (years), Balance at ending

7 years 5 months 12 days

8 years 10 days

Aggregate Intrinsic Value, Balance at ending (in Dollars)

^[1]

$ 3,675

$ 20

Number of Options, Granted (in Shares)

1,102,300

Weighted Average Exercise Price, Granted

$ 1.91

Weighted Average Remaining Contractual Term (years), Granted

Aggregate Intrinsic Value, Granted

Number of Options, Exercised (in Shares)

Weighted Average Exercise Price, Exercised

Weighted Average Remaining Contractual Term (years), Exercised

Aggregate Intrinsic Value, Exercised (in Dollars)

Number of Options, Forfeited (in Shares)

Weighted Average Exercise Price, Forfeited

Weighted Average Remaining Contractual Term (years), Forfeited

Aggregate Intrinsic Value, Forfeited

Number of Options, Expired (in Shares)

(627)

Weighted Average Exercise Price, Expired

$ 3.2

Weighted Average Remaining Contractual Term (years), Expired

Aggregate Intrinsic Value, Expired (in Dollars)

Number of Options, Vested or expected to vest (in Shares)

4,001,878

Weighted Average Exercise Price, Vested or expected to vest

$ 7.41

Weighted Average Remaining Contractual Term (years), Vested or expected to vest

7 years 5 months 12 days

Aggregate Intrinsic Value, Vested or expected to vest (in Dollars)

^[1]

$ 3,675

Number of Options, Exercisable (in Shares)

1,648,715

Weighted Average Exercise Price, Exercisable

$ 12.9

Weighted Average Remaining Contractual Term (years), Exercisable

6 years 8 months 15 days

Aggregate Intrinsic Value, Exercisable (in Dollars)

^[1]

$ 429

[1]

Accounting Policies, by Policy (Policies)	3 Months Ended
Accounting Policies, by Policy (Policies)	Mar. 31, 2024
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation	*Basis of Presentation* The accompanying condensed consolidated financial statements and the related disclosures as of March 31, 2024 and for the three months ended March 31, 2024 and 2023 are unaudited and have been prepared in accordance with accounting principles generally accepted in the United States, or GAAP, and the rules and regulations of the SEC for interim financial statements. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. These interim condensed consolidated financial statements should be read in conjunction with the 2023 and 2022 audited consolidated financial statements and notes included in the Annual Report on Form 10-K. The December 31, 2023 consolidated balance sheet included herein was derived from the audited financial statements as of that date but does not include all disclosures including notes required by GAAP for complete financial statements. In the opinion of management, the condensed consolidated financial statements reflect all adjustments, consisting of normal and recurring adjustments, necessary for the fair presentation of the Company’s financial position and results of operations for the three months ended March 31, 2024 and 2023. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the year ending December 31, 2024 or any other interim period or future year or period.
Principles of Consolidation	*Principles of Consolidation* The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in the accompanying condensed consolidated financial statements.
Use of Estimates	*Use of Estimates* The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses, and related disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements. Significant items subject to such estimates include but are not limited to research and development accruals as well as contingencies. On an ongoing basis, the Company’s management evaluates its estimates based on historical and anticipated results, trends, and various other assumptions believed to be reasonable. Actual results could differ from those estimates. The results of any changes in accounting estimates are reflected in the financial statements of the period in which the change becomes evident.
Concentrations of Credit Risk	*Concentrations of Credit Risk* Financial instruments, which potentially subject the Company to concentrations of credit risk, consists principally of cash, cash equivalents, restricted cash and investments in marketable debt securities. The Company currently invests its excess cash primarily in money market funds and high quality investment grade marketable debt securities of corporations. The Company has adopted an investment policy that includes guidelines relative to credit quality, diversification and maturities to preserve principal and liquidity.
Recent Accounting Pronouncements Not Yet Adopted	*Recent Accounting Pronouncements Not Yet Adopted* In November 2023, the Financial Accounting Standards Board, or the FASB, issued ASU 2023-07 – Improvements to Reportable Segment Disclosures, which enhances the disclosures required for reportable segments in annual and interim consolidated financial statements, including additional, more detailed information about a reportable segment’s expenses. The standard is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is available. The Company is still evaluating the full extent of the potential impact of the adoption of ASU 2023-07, but believes it will not have a material impact on its consolidated financial statements and disclosures. In December 2023, the FASB issued ASU 2023-09 – Improvements to Income Tax Disclosures, which enhances the transparency and decision usefulness of income tax disclosures. The standard is effective for public companies for annual periods beginning after December 15, 2024. Early adoption is available. The Company is still evaluating the full extent of the potential impact of the adoption of ASU 2023-09, but believes it will not have a material impact on its consolidated financial statements and disclosures.
Subsequent Events	*Subsequent Events* The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were available to be issued. Other than the disclosure of the Private Placement described above in the Liquidity and Capital Resources section of Note 1. Organization and Nature of the Business, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

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Reference 27: http://www.xbrl.org/2003/role/disclosureRef
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Reference 28: http://www.xbrl.org/2003/role/disclosureRef
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Net Loss Per Common Share [Abstract]

Net Loss Per Common Share (Tables)

3 Months Ended

Mar. 31, 2024

Schedule of Net Loss Per Share Attributable to Common Stockholders, Basic and Diluted

The following table sets forth the computation of the net loss per share attributable to common stockholders, basic and diluted:

	For the Three Months Ended March 31,
	2024			2023
Numerator:
Net loss attributable to common stockholders	$	(11,095	)	$	(9,045	)
Denominator:
Weighted-average shares of common stock outstanding, basic and diluted		11,420,948			11,303,869
Net loss per share attributable to common stockholders, basic and diluted	$	(0.97	)	$	(0.80	)

Schedule of Weighted Average Dilutive Common Shares

The Company excluded the following potential shares of common stock, presented based on amounts outstanding at each period end, from the computation of diluted net loss per share attributable to common stockholders for the periods indicated because including them would have had an anti-dilutive effect

	As of March 31,
	2024		2023
Stock options issued and outstanding		4,001,878		2,973,531
Restricted stock units issued and outstanding		632,395		586,061
Conversion of Series 1 Convertible Preferred Stock		7,993,217		8,029,039
Total potentially dilutive shares		12,627,490		11,588,631

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (11,095)	$ (9,045)

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Summary of Significant Accounting Policies [Abstract]

Summary of Significant Accounting Policies

3 Months Ended

Mar. 31, 2024

Summary of Significant Accounting Policies

2.	Summary of Significant Accounting Policies

The Company’s significant accounting policies are disclosed in the audited consolidated financial statements and the notes thereto in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023, filed with the United States Securities and Exchange Commission, or SEC, on March 13, 2024. Except as reflected below, there were no changes to the Company’s significant accounting policies as described in the Annual Report on Form 10-K. Reflected in this note are updates to accounting policies, including the impact of the adoption of new policies.

Basis of Presentation

The accompanying condensed consolidated financial statements and the related disclosures as of March 31, 2024 and for the three months ended March 31, 2024 and 2023 are unaudited and have been prepared in accordance with accounting principles generally accepted in the United States, or GAAP, and the rules and regulations of the SEC for interim financial statements. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. These interim condensed consolidated financial statements should be read in conjunction with the 2023 and 2022 audited consolidated financial statements and notes included in the Annual Report on Form 10-K. The December 31, 2023 consolidated balance sheet included herein was derived from the audited financial statements as of that date but does not include all disclosures including notes required by GAAP for complete financial statements. In the opinion of management, the condensed consolidated financial statements reflect all adjustments, consisting of normal and recurring adjustments, necessary for the fair presentation of the Company’s financial position and results of operations for the three months ended March 31, 2024 and 2023. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the year ending December 31, 2024 or any other interim period or future year or period.

Principles of Consolidation

The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in the accompanying condensed consolidated financial statements.

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses, and related disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements. Significant items subject to such estimates include but are not limited to research and development accruals as well as contingencies.

On an ongoing basis, the Company’s management evaluates its estimates based on historical and anticipated results, trends, and various other assumptions believed to be reasonable. Actual results could differ from those estimates. The results of any changes in accounting estimates are reflected in the financial statements of the period in which the change becomes evident.

Concentrations of Credit Risk

Financial instruments, which potentially subject the Company to concentrations of credit risk, consists principally of cash, cash equivalents, restricted cash and investments in marketable debt securities.

The Company currently invests its excess cash primarily in money market funds and high quality investment grade marketable debt securities of corporations. The Company has adopted an investment policy that includes guidelines relative to credit quality, diversification and maturities to preserve principal and liquidity.

Recent Accounting Pronouncements Not Yet Adopted

In November 2023, the Financial Accounting Standards Board, or the FASB, issued ASU 2023-07 – Improvements to Reportable Segment Disclosures, which enhances the disclosures required for reportable segments in annual and interim consolidated financial statements, including additional, more detailed information about a reportable segment’s expenses. The standard is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is available. The Company is still evaluating the full extent of the potential impact of the adoption of ASU 2023-07, but believes it will not have a material impact on its consolidated financial statements and disclosures.

In December 2023, the FASB issued ASU 2023-09 – Improvements to Income Tax Disclosures, which enhances the transparency and decision usefulness of income tax disclosures. The standard is effective for public companies for annual periods beginning after December 15, 2024. Early adoption is available. The Company is still evaluating the full extent of the potential impact of the adoption of ASU 2023-09, but believes it will not have a material impact on its consolidated financial statements and disclosures.

Subsequent Events

The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were available to be issued. Other than the disclosure of the Private Placement described above in the Liquidity and Capital Resources section of Note 1. Organization and Nature of the Business, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

Commitments and Contingencies

3 Months Ended

Mar. 31, 2024

Commitments and Contingencies [Abstract]

Commitments and Contingencies

9.	Commitments and Contingencies

Commitments

The Company has commitments under certain license and collaboration agreements, lease agreements, and employment agreements. Commitments under certain license agreements primarily include annual payments, payments upon the achievement of certain milestones, and royalty payments based on net sales of licensed products. Commitments under lease agreements consist of future minimum lease payments for operating leases which are further described in Note 8 of this Quarterly Report on Form 10-Q.

Contingencies

From time to time, the Company may be subject to various legal proceedings and claims that arise in the ordinary course of its business activities. Management is of the opinion that the ultimate outcome of these matters would not have a material adverse impact on the financial position of the Company or the results of its operations.

In the normal course of business, the Company enters into contracts in which it makes representations and warranties regarding the performance of its services and that its services will not infringe on third-party intellectual rights. There have been no significant events related to such representations and warranties in which the Company believes the outcome could result in losses or penalties in the future.

Fair Value of Financial Instruments (Tables)

3 Months Ended

Mar. 31, 2024

Fair Value of Financial Instruments [Abstract]

Schedule of Financial Assets and Liabilities that are Measured and Carried at Fair Value

The following tables present the Company’s financial assets and liabilities that are measured and carried at fair value and indicate the level within the fair value hierarchy of valuation techniques it utilizes to determine such fair value:

	As of March 31, 2024
	Level 1		Level 2		Level 3		Total
Cash equivalents:
Money market funds^(a)	$	51,781	$	-	$	-	$	51,781
Restricted cash, non-current:
Money market funds^(b)		745		-		-		745
Marketable debt securities:
Corporate bonds^(c)		-		2,992		-		2,992
Total	$	52,526	$	2,992	$	-	$	55,518

	As of December 31, 2023
	Level 1		Level 2		Level 3		Total
Cash equivalents:
Money market funds^(a)	$	39,031	$	-	$	-	$	39,031
Restricted cash, non-current:
Money market funds^(b)		745		-		-		745
Marketable debt securities:
Corporate bonds^(c)		-		23,495		-		23,495
Agency bonds^(c)		-		2,499		-		2,499
Total	$	39,776	$	25,994	$	-	$	65,770

(a)

Money market funds and bonds with original maturities of 90 days or less are included within Cash and cash equivalents in the condensed consolidated balance sheets.

(b)

Restricted money market funds are included within Restricted cash, non-current in the condensed consolidated balance sheets.

(c)

Bonds with original maturities greater than 90 days are included within Marketable debt securities in the condensed consolidated balance sheets and classified as current or non-current based upon whether the maturity of the financial asset is less than or greater than 12 months.

Prepaid Expenses and Other Current Assets

3 Months Ended

Mar. 31, 2024

Prepaid Expenses and Other Current Assets [Abstract]

Prepaid Expenses and Other Current Assets

5.	Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consist of the following:

	As of
	March 31, 2024		December 31, 2023
Prepaid research and development	$	1,539	$	1,957
Prepaid insurance		572		659
Prepaid retention bonuses		240		-
Prepaid software		117		67
Accrued interest on marketable debt securities		23		242
Other prepaid expenses		196		163
Other current assets		3		37
Total	$	2,690	$	3,125

Stockholders’ Equity (Details) - $ / shares		3 Months Ended
Stockholders’ Equity (Details) - $ / shares	Aug. 31, 2023	Mar. 31, 2024	Dec. 31, 2023
Common Stock [Member]
Stockholders’ Equity [Line Items]
Common stock authorized		100,000,000	100,000,000
Common shares of par value (in Dollars per share)		$ 0.001	$ 0.001
Common stock shares issued		11,433,837	11,433,837
Common stock, shares outstanding		11,364,903	11,364,903
Number of vote per share		one
Converted share of common stock	35,823
Preferred Stock [Member]
Stockholders’ Equity [Line Items]
Preferred stock, shares authorized		10,000,000	10,000,000
Preferred stock, par value (in Dollars per share)		$ 0.001	$ 0.001
Series 1 Convertible Preferred Stock [Member]
Stockholders’ Equity [Line Items]
Preferred stock, shares authorized		8,028	8,028
Preferred stock, shares issued		7,991	7,991
Preferred stock, shares outstanding		7,991	7,991
Conversion of shares		1,000
Conversion of price (in Dollars per share)		$ 7.01
Preferred shares redeemed during conversion	36

Other Assets (Details) - Schedule of Other Assets - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Schedule of Other Assets [Abstract]
Prepaid research and development, non-current	$ 2,625	$ 2,661
Deferred offering costs	385
Prepaid insurance, non-current	204	272
Other non-current assets	31	11
Total	$ 3,245	$ 2,944

Stock-Based Compensation (Details) - Schedule of Restricted Stock Unit Activity - Restricted stock unit [Member]	3 Months Ended
	Mar. 31, 2024 $ / shares shares
Stock-Based Compensation [Line Items]
Restricted Stock Units, Balance at beginning \| shares	236,679
Weighted Average Grant Date Fair Value, Balance at beginning \| $ / shares	$ 7.07
Restricted Stock Units, Granted \| shares	210,700
Weighted Average Grant Date Fair Value, Granted \| $ / shares	$ 1.91
Restricted Stock Units, Forfeited \| shares
Weighted Average Grant Date Fair Value, Forfeited \| $ / shares
Restricted Stock Units, Vested \| shares	(104,484)
Weighted Average Grant Date Fair Value, Vested \| $ / shares	$ 10.57
Restricted Stock Units, Balance at ending \| shares	342,895
Weighted Average Grant Date Fair Value, Balance at ending \| $ / shares	$ 2.84

Stock-Based Compensation (Tables)

3 Months Ended

Mar. 31, 2024

Stock-Based Compensation [Abstract]

Schedule of Restricted Stock Unit Activity

The following table summarizes restricted stock unit, or RSU, activities for the three months ended March 31, 2024:

	Restricted Stock Units			Weighted Average Grant Date Fair Value
Non-vested as of December 31, 2023		236,679		$	7.07
Granted		210,700			1.91
Forfeited		-			-
Vested		(104,484	)		10.57
Non-vested as of March 31, 2024		342,895		$	2.84

Schedule of Stock Option Activities

The following table summarizes stock option activities for the three months ended March 31, 2024:

	Options			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (years)		Aggregate Intrinsic Value (1)
Outstanding as of December 31, 2023		2,900,205		$	9.50		8.03	$	20
Granted		1,102,300			1.91		-		-
Exercised		-			-		-		-
Forfeited		-			-		-		-
Expired		(627	)		3.20		-		-
Outstanding as of March 31, 2024		4,001,878		$	7.41		7.45	$	3,675

Vested and expected to vest at March 31, 2024		4,001,878		$	7.41		7.45	$	3,675
Exercisable as of March 31, 2024		1,648,715			12.90		6.71		429

(1)

Schedule of Total Stock-Based Compensation Costs

The following tables summarize total stock-based compensation costs recognized:

	For the Three Months Ended March 31,
	2024		2023
Restricted stock units	$	151	$	314
Stock options		1,075		1,261
Total	$	1,226	$	1,575

Schedule of Stock-Based Compensation Expense

Stock-based compensation expense was reflected within the condensed consolidated statements of operations and comprehensive loss as:

	For the Three Months Ended March 31,
	2024		2023
Research and development	$	374	$	400
General and administrative		852		1,175
Total	$	1,226	$	1,575

Marketable Debt Securities (Tables)

3 Months Ended

Mar. 31, 2024

Marketable Debt Securities [Abstract]

Schedule of Marketable Debt Securities

Marketable debt securities, all of which were classified as available-for-sale, consist of the following:

	As of March 31, 2024
	Amortized Cost		Unrealized Gains		Unrealized Losses			Estimated Fair Value
Corporate bonds - presented in marketable debt securities	$	2,993	$	-	$	(1	)	$	2,992
Total	$	2,993	$	-	$	(1	)	$	2,992

	As of December 31, 2023
	Amortized Cost		Unrealized Gains		Unrealized Losses			Estimated Fair Value
Corporate bonds - presented in marketable debt securities	$	23,525	$	-	$	(30	)	$	23,495
Agency bonds - presented in marketable debt securities		2,500		-		(1	)		2,499
Total	$	26,025	$	-	$	(31	)	$	25,994

Schedule of Marketable Debt Securities in a Loss Position

Marketable debt securities in a loss position consist of the following:

	As of March 31, 2024
	In Continuous Loss Position Less Than 12 Months					In Continuous Loss Position Greater Than 12 Months				Total
	Estimated Fair Value		Unrealized Losses			Estimated Fair Value		Unrealized Losses		Estimated Fair Value		Unrealized Losses
Corporate bonds – presented in marketable debt securities	$	1,993	$	(1	)	$	-	$	-	$	1,993	$	(1	)
Total	$	1,993	$	(1	)	$	-	$	-	$	1,993	$	(1	)

	As of December 31, 2023
	In Continuous Loss Position Less Than 12 Months					In Continuous Loss Position Greater Than 12 Months					Total
	Estimated Fair Value		Unrealized Losses			Estimated Fair Value		Unrealized Losses			Estimated Fair Value		Unrealized Losses
Corporate bonds – presented in marketable debt securities	$	19,498	$	(27	)	$	3,997	$	(3	)	$	23,495	$	(30	)
Agency bonds – presented in marketable debt securities		2,499		(1	)		-		-			2,499		(1	)
Total	$	21,997	$	(28	)	$	3,997	$	(3	)	$	25,994	$	(31	)

Schedule of Investment Income

Interest and investment income consist of the following:

	For the Three Months Ended March 31,
	2024		2023
Interest income	$	679	$	605
Accretion/(Amortization) of discount/premium, net		68		82
Dividend income		9		-
Total interest and investment income	$	756	$	687

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Mar. 31, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Other Assets

3 Months Ended

Mar. 31, 2024

Other Assets [Abstract]

Other Assets

6.	Other Assets

Other assets consist of the following:

	As of
	March 31, 2024		December, 31, 2023
Prepaid research and development, non-current	$	2,625	$	2,661
Deferred offering costs		385		-
Prepaid insurance, non-current		204		272
Other non-current assets		31		11
Total	$	3,245	$	2,944

Leases (Details) - Schedule of Weighted Average Remaining Lease Term and the Weighted Average Discount Rate for Operating Leases	Mar. 31, 2024
Schedule of Weighted Average Remaining Lease Term and the Weighted Average Discount Rate for Operating Leases [Abstract]
Weighted-average discount rate	7.00%
Weighted-average remaining lease term – operating lease (in months)	52 months

Marketable Debt Securities (Details) - USD ($)		3 Months Ended
Marketable Debt Securities (Details) - USD ($)	Jan. 01, 2023	Mar. 31, 2024
Marketable Debt Securities [Abstract]
Realized gains and losses	$ 0	$ 0
Unrealized loss is related to expected credit losses

Organization and Nature of the Business

3 Months Ended

Mar. 31, 2024

Organization and Nature of the Business [Abstract]

Organization and Nature of the Business

1.	Organization and Nature of the Business

Overview

Protara Therapeutics, Inc., and its consolidated subsidiaries (“Protara” or the “Company”), is a clinical-stage biopharmaceutical company committed to advancing transformative therapies for the treatment of cancer and rare diseases. Protara’s portfolio includes two development programs utilizing TARA-002, an investigational cell therapy in development for the treatment of non-muscle invasive bladder cancer, or NMIBC, and lymphatic malformations, or LMs. Additionally, the Company’s portfolio includes Intravenous, or IV, Choline Chloride, an investigational phospholipid substrate replacement therapy in development for patients receiving parenteral nutrition, or PN.

Liquidity and Capital Resources

On April 5, 2024, the Company entered into a subscription agreement with certain purchasers and subsequently closed a private placement transaction, or the Private Placement, on April 10, 2024. Pursuant to the Private Placement the Company sold 9,143,380 shares of common stock and, for certain purchasers, pre-funded warrants to purchase an aggregate of 1,700,000 shares of common stock. In each case, the shares of common stock and pre-funded warrants were accompanied by warrants to purchase an aggregate of up to 10,843,380 shares of common stock at a price of $5.25.

Each share of common stock along with its attached common warrant, had a purchase price of $4.15 and each pre-funded warrant, along with its attached common warrant, had a purchase price of $4.149.

At the close of the Private Placement on April 10, 2024, the Company received total net proceeds of approximately $41,963 after deducting placement agent fees and offering expenses.

The Company is in the business of developing biopharmaceuticals and has no current or near-term revenues. The Company has incurred substantial clinical and other costs in its drug development efforts. The Company will need to raise additional capital in order to fully realize management’s plans.

The Company believes that its current financial resources are sufficient to satisfy the Company’s estimated liquidity needs for at least twelve months from the date of issuance of these unaudited condensed consolidated financial statements.

Marketable Debt Securities

3 Months Ended

Mar. 31, 2024

Marketable Debt Securities [Abstract]

Marketable Debt Securities

4.	Marketable Debt Securities

Marketable debt securities, all of which were classified as available-for-sale, consist of the following:

	As of March 31, 2024
	Amortized Cost		Unrealized Gains		Unrealized Losses			Estimated Fair Value
Corporate bonds - presented in marketable debt securities	$	2,993	$	-	$	(1	)	$	2,992
Total	$	2,993	$	-	$	(1	)	$	2,992

	As of December 31, 2023
	Amortized Cost		Unrealized Gains		Unrealized Losses			Estimated Fair Value
Corporate bonds - presented in marketable debt securities	$	23,525	$	-	$	(30	)	$	23,495
Agency bonds - presented in marketable debt securities		2,500		-		(1	)		2,499
Total	$	26,025	$	-	$	(31	)	$	25,994

The amount of realized gains and losses reclassified into earnings for the three months ended March 31, 2024 and 2023 was $0. Gains, if any, would be included in investment income within the condensed consolidated statements of operations and comprehensive loss.

The Company has recorded the securities at fair value in its condensed consolidated balance sheets and unrealized gains and losses are reported as a component of accumulated other comprehensive income (loss). The amount of realized gains and losses reclassified into earnings are based on the specific identification of the securities sold or securities that reached maturity date. The amount of realized gains and losses reclassified into earnings have not been material to the Company’s condensed consolidated statements of operations and comprehensive loss.

At the time of purchase, the Company determines the appropriate classification of investments based upon its intent with regard to such investments. The Company classifies investments in marketable debt securities with remaining maturities when purchased of greater than three months as available-for-sale. Investments with a remaining maturity date greater than one year are classified as non-current. The contractual maturities of all securities held at March 31, 2024 was 1 month or less. There were no sales of securities in the periods presented.

Credit Losses

Securities with an amortized cost basis in excess of estimated fair value are assessed to determine what amount of the excess, if any, is caused by expected credit losses. For the period ended March 31, 2024, it was determined that none of the unrealized loss is related to expected credit losses as the Company has the ability and intent to hold all marketable securities that have been in a continuous loss position until maturity or recovery. Further, the entire portfolio is held with investment grade high credit quality institutions. The Company intends to continue investing only in such securities. Expected credit losses, if they existed, would be recognized in other income (expense), net within the Company’s condensed consolidated statements of operations and comprehensive loss. The remaining unrealized losses, not related to credit losses, net of taxes, are included in accumulated other comprehensive loss in stockholders’ equity within the Company’s condensed consolidated balance sheets.

Marketable debt securities in a loss position consist of the following:

	As of March 31, 2024
	In Continuous Loss Position Less Than 12 Months					In Continuous Loss Position Greater Than 12 Months				Total
	Estimated Fair Value		Unrealized Losses			Estimated Fair Value		Unrealized Losses		Estimated Fair Value		Unrealized Losses
Corporate bonds – presented in marketable debt securities	$	1,993	$	(1	)	$	-	$	-	$	1,993	$	(1	)
Total	$	1,993	$	(1	)	$	-	$	-	$	1,993	$	(1	)

	As of December 31, 2023
	In Continuous Loss Position Less Than 12 Months					In Continuous Loss Position Greater Than 12 Months					Total
	Estimated Fair Value		Unrealized Losses			Estimated Fair Value		Unrealized Losses			Estimated Fair Value		Unrealized Losses
Corporate bonds – presented in marketable debt securities	$	19,498	$	(27	)	$	3,997	$	(3	)	$	23,495	$	(30	)
Agency bonds – presented in marketable debt securities		2,499		(1	)		-		-			2,499		(1	)
Total	$	21,997	$	(28	)	$	3,997	$	(3	)	$	25,994	$	(31	)

Investment Income

Interest and investment income consist of the following:

	For the Three Months Ended March 31,
	2024		2023
Interest income	$	679	$	605
Accretion/(Amortization) of discount/premium, net		68		82
Dividend income		9		-
Total interest and investment income	$	756	$	687

Unaudited Condensed Consolidated Statements of Changes in Stockholders’ Equity - USD ($) $ in Thousands	Preferred Stock Series 1 Convertible	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income (Loss)	Total
Balance at Dec. 31, 2022		$ 11	$ 262,724	$ (159,964)	$ (688)	$ 102,083
Balance (in Shares) at Dec. 31, 2022	8,027	11,267,389
Settlement of restricted stock units			(64)			(64)
Settlement of restricted stock units (in Shares)		39,364
Stock-based compensation - restricted stock units			314			314
Stock-based compensation - stock options			1,261			1,261
Net unrealized (loss) gain on marketable debt securities					219	219
Net loss				(9,045)		(9,045)
Balance at Mar. 31, 2023		$ 11	264,235	(169,009)	(469)	94,768
Balance (in Shares) at Mar. 31, 2023	8,027	11,306,753
Balance at Dec. 31, 2023		$ 11	268,725	(200,384)	(31)	68,321
Balance (in Shares) at Dec. 31, 2023	7,991	11,364,903
Settlement of restricted stock units			(76)			(76)
Settlement of restricted stock units (in Shares)		68,934
Stock-based compensation - restricted stock units			151			151
Stock-based compensation - stock options			1,075			1,075
Net unrealized (loss) gain on marketable debt securities					30	30
Net loss				(11,095)		(11,095)
Balance at Mar. 31, 2024		$ 11	$ 269,875	$ (211,479)	$ (1)	$ 58,406
Balance (in Shares) at Mar. 31, 2024	7,991	11,433,837

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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Schedule of Accrued Expenses

Other Assets (Tables)

3 Months Ended

Mar. 31, 2024

Other Assets [Abstract]

Schedule of Other Assets

Other assets consist of the following:

	As of
	March 31, 2024		December, 31, 2023
Prepaid research and development, non-current	$	2,625	$	2,661
Deferred offering costs		385		-
Prepaid insurance, non-current		204		272
Other non-current assets		31		11
Total	$	3,245	$	2,944

Accrued Expenses and Other Current Liabilities (Tables)

3 Months Ended

Mar. 31, 2024

Accrued Expenses [Abstract]

Accrued expenses and other current liabilities consist of the following:

	As of
	March 31, 2024		December 31, 2023
Research and development costs	$	1,814	$	440
Employee costs		1,065		2,112
Accrued financing fees		385		-
Other expenses		265		180
Total	$	3,529	$	2,732

Marketable Debt Securities (Details) - Schedule of Investment Income - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Marketable Debt Securities [Abstract]
Interest income	$ 679	$ 605
Accretion/(Amortization) of discount/premium, net	68	82
Dividend income	9
Total interest and investment income	$ 756	$ 687

Amount of operating dividend income on securities.

+ References + Details

Accrued Expenses and Other Current Liabilities (Details) - Schedule of Accrued Expenses - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Schedule of Accrued Expenses [Abstract]
Research and development costs	$ 1,814	$ 440
Employee costs	1,065	2,112
Accrued financing fees	385
Other expenses	265	180
Total	$ 3,529	$ 2,732

Unaudited Condensed Consolidated Statements of Operations and Comprehensive Loss (Parentheticals) - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
Net loss per share attributable to common stockholders, diluted	$ (0.97)	$ (0.80)
Weighted average shares outstanding, diluted	11,420,948	11,303,869

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

Organization and Nature of the Business (Details) - Subsequent Event [Member] - USD ($) $ / shares in Units, $ in Thousands	Apr. 10, 2024	Apr. 05, 2024
Organization and Nature of the Business (Details) [Line Items]
Gross proceeds shares	$ 41,963
Common Share Warrant [Member]
Organization and Nature of the Business (Details) [Line Items]
Sold of common stock		9,143,380
Warrant purchase price		$ 4.15
Pre-Funded Warrant [Member]
Organization and Nature of the Business (Details) [Line Items]
Warrants purchase aggregate shares		1,700,000
Warrant purchase price		$ 4.149
Warrant [Member]
Organization and Nature of the Business (Details) [Line Items]
Warrants purchase aggregate shares		10,843,380
Warrant purchase price		$ 5.25

Stockholders’ Equity

3 Months Ended

Mar. 31, 2024

Stockholders’ Equity [Abstract]

Stockholders’ Equity

10.	Stockholders’ Equity

Common Stock

As of March 31, 2024 and December 31, 2023, the Company had 100,000,000 shares of common stock authorized for issuance, $0.001 par value per share, of which 11,433,837 and 11,364,903 shares were issued and outstanding, respectively.

The holders of the Company’s common stock are entitled to one vote per share.

Preferred Stock

As of March 31, 2024 and December 31, 2023, the Company had 10,000,000 shares of preferred stock authorized for issuance, $0.001 par value per share, of which 8,028 shares of Series 1 Convertible Preferred Stock were authorized for issuance and 7,991 shares were issued and outstanding as of March 31, 2024 and December 31, 2023. Each share of Series 1 Convertible Preferred Stock is convertible into approximately 1,000 shares of common stock, at a conversion price initially equal to approximately $7.01 per common share, subject to certain adjustments as described in the certificate of designation of preferences, rights and limitations of Series 1 Convertible Preferred Stock.

During August 2023, approximately 36 shares of Series 1 Convertible Preferred Stock were converted into 35,823 shares of common stock.

The holders of Series 1 Convertible Preferred Stock are not entitled to vote.

The entire disclosure for equity.

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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

Fair Value of Financial Instruments [Abstract]

Leases (Details) - Schedule of Annual Minimum Lease Payments of the Company’s Operating Lease Liabilities $ in Thousands	Mar. 31, 2024 USD ($)
Schedule of Operating Lease Payments Included in the Measurement of Lease Liabilities [Abstract]
2024	$ 995
2025	1,395
2026	1,429
2027	1,429
2028	718
Thereafter	87
Total operating lease payments	6,053
Less: imputed interest	(826)
Present value of future minimum lease payments	$ 5,227

Fair Value of Financial Instruments

3 Months Ended

Mar. 31, 2024

Fair Value of Financial Instruments

3.	Fair Value of Financial Instruments

The Company measures certain financial assets and liabilities at fair value. Fair value is determined based upon the exit price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants, as determined by either the principal market or the most advantageous market.

Inputs used in the valuation techniques to derive fair values are classified based on a three-level hierarchy, as follows:

	●	Level 1 Inputs: Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date.

	●	Level 2 Inputs: Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability.

	●	Level 3 Inputs: Unobservable inputs for the asset or liability used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at measurement date.

	As of March 31, 2024
	Level 1		Level 2		Level 3		Total
Cash equivalents:
Money market funds^(a)	$	51,781	$	-	$	-	$	51,781
Restricted cash, non-current:
Money market funds^(b)		745		-		-		745
Marketable debt securities:
Corporate bonds^(c)		-		2,992		-		2,992
Total	$	52,526	$	2,992	$	-	$	55,518

	As of December 31, 2023
	Level 1		Level 2		Level 3		Total
Cash equivalents:
Money market funds^(a)	$	39,031	$	-	$	-	$	39,031
Restricted cash, non-current:
Money market funds^(b)		745		-		-		745
Marketable debt securities:
Corporate bonds^(c)		-		23,495		-		23,495
Agency bonds^(c)		-		2,499		-		2,499
Total	$	39,776	$	25,994	$	-	$	65,770

(a)

Money market funds and bonds with original maturities of 90 days or less are included within Cash and cash equivalents in the condensed consolidated balance sheets.

(b)

Restricted money market funds are included within Restricted cash, non-current in the condensed consolidated balance sheets.

(c)

Money market funds are classified as Level 1 within the fair value hierarchy, because they are valued using quoted prices in active markets. Corporate and agency bonds classified as Level 2 within the fair value hierarchy are valued on the basis of prices from an orderly transaction between market participants provided by reputable dealers or pricing services. Prices of these securities are obtained through independent, third-party pricing services and include market quotations that may include both observable and unobservable inputs. In determining the value of a particular investment, pricing services may use certain information with respect to transactions in such investments, quotations from dealers, pricing matrices and market transactions in comparable investments and various relationships between investments. There were no transfers of financial instruments among Level 1, Level 2, and Level 3 during the period presented.

Cash and cash equivalents, prepaid expenses and other current assets, accounts payable and accrued expenses and other current liabilities at March 31, 2024 and December 31, 2023 are carried at amounts that approximate fair value due to their short-term maturities.

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

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Prepaid Expenses and Other Current Assets [Abstract]

Prepaid Expenses and Other Current Assets (Tables)

3 Months Ended

Mar. 31, 2024

Schedule of Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consist of the following:

	As of
	March 31, 2024		December 31, 2023
Prepaid research and development	$	1,539	$	1,957
Prepaid insurance		572		659
Prepaid retention bonuses		240		-
Prepaid software		117		67
Accrued interest on marketable debt securities		23		242
Other prepaid expenses		196		163
Other current assets		3		37
Total	$	2,690	$	3,125

Cover - shares	3 Months Ended
Cover - shares	Mar. 31, 2024	Apr. 30, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q1
Entity Information [Line Items]
Entity Registrant Name	Protara Therapeutics, Inc.
Entity Central Index Key	0001359931
Entity File Number	001-36694
Entity Tax Identification Number	20-4580525
Entity Incorporation, State or Country Code	DE
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	345 Park Avenue South
Entity Address, Address Line Two	3rd Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10010
Entity Phone Fax Numbers [Line Items]
City Area Code	(646)
Local Phone Number	844-0337
Entity Listings [Line Items]
Title of 12(b) Security	Common Stock, $0.001 par value per share
Trading Symbol	TARA
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		20,589,976

Stock-Based Compensation (Details) - Schedule of Stock-Based Compensation Expense - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Schedule of Stock-Based Compensation Expense [Line Items]
Total stock-based compensation	$ 1,226	$ 1,575
Research and development [Member]
Schedule of Stock-Based Compensation Expense [Line Items]
Total stock-based compensation	374	400
General and administrative [Member]
Schedule of Stock-Based Compensation Expense [Line Items]
Total stock-based compensation	$ 852	$ 1,175

Net Loss Per Common Share (Details) - Schedule of Net Loss Per Share Attributable to Common Stockholders, Basic and Diluted - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Schedule of Net Loss Per Share Attributable to Common Stockholders, Basic and Diluted [Abstract]
Net loss attributable to common stockholders	$ (11,095)	$ (9,045)
Weighted-average shares of common stock outstanding, basic	11,420,948	11,303,869
Net loss per share attributable to common stockholders, basic	$ (0.97)	$ (0.8)

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

Stock-Based Compensation (Details) - Schedule of Stock-Based Compensation Costs - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Stock-Based Compensation [Line Items]
Stock-based compensation costs	$ 1,226	$ 1,575
RSUs [Member]
Stock-Based Compensation [Line Items]
Stock-based compensation costs	151	314
Stock options [Member]
Stock-Based Compensation [Line Items]
Stock-based compensation costs	$ 1,075	$ 1,261

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Stock-Based Compensation (Details) - USD ($)	3 Months Ended		12 Months Ended
Stock-Based Compensation (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Jan. 01, 2024	Oct. 03, 2014
Stock-Based Compensation [Line Items]
Common stock subject to outstanding awards	11,433,837		11,364,903
Common stock shares	46,112
Intrinsic value option (in Dollars)	$ 0
Restricted Stock Units (RSUs) [Member]
Stock-Based Compensation [Line Items]
Unrecognized share based compensation (in Dollars)	$ 821,000
Recognized over a weighted average period	2 years 3 months 25 days
Number of RSUs	289,500		289,500
Issued of shares	68,934
Number of RSUs Settled	104,484
Net share settlement (in Dollars)	$ 76,000
Stock Options [Member]
Stock-Based Compensation [Line Items]
Unrecognized share based compensation (in Dollars)	$ 6,301,000
Recognized over a weighted average period	2 years 10 months 9 days
Weighted average grant fair value per share (in Dollars per share)	$ 1.52	$ 2.42
2020 Inducement Plan [Member]
Stock-Based Compensation [Line Items]
Common stock shares	600,000
Common stock subject to outstanding awards	409,000
Common stock shares	19,100
2017 Equity Incentive Plan [Member]
Stock-Based Compensation [Line Items]
Common stock shares	2,000,000
Amended and Restated 2014 Plan [Member]
Stock-Based Compensation [Line Items]
Common stock subject to outstanding awards	4,090,945
Common stock shares	181,939
Amended and Restated 2014 Plan [Member] \| Minimum [Member]
Stock-Based Compensation [Line Items]
Number of shares authorized and increased				911,380
Amended and Restated 2014 Plan [Member] \| Maximum [Member]
Stock-Based Compensation [Line Items]
Common stock shares				4,474,683
2014 Employee Stock Purchase Plan [Member]
Stock-Based Compensation [Line Items]
Common stock shares	46,112				3,513
Employee stock purchase plan increase, description	The number of shares increases each January 1, commencing on January 1, 2015 and ending on (and including) January 1, 2024, by an amount equal to the lesser of one percent of the outstanding shares as of the end of the immediately preceding fiscal year, 7,025 shares or any lower amount determined by the Company’s Board of Directors prior to each such January 1st.
2014 Employee Stock Purchase Plan [Member] \| Minimum [Member]
Stock-Based Compensation [Line Items]
Number of shares authorized and increased				7,025
2014 Employee Stock Purchase Plan [Member] \| Maximum [Member]
Stock-Based Compensation [Line Items]
Common stock shares				46,112

Marketable Debt Securities (Details) - Schedule of Marketable Debt Securities in a Loss Position - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Security Owned Not Readily Marketable [Line Items]
Estimated Fair Value	$ 1,993	$ 25,994
Unrealized Losses	(1)	(31)
In Continuous Loss Position Less Than Twelve Months [Member]
Security Owned Not Readily Marketable [Line Items]
Estimated Fair Value	1,993	21,997
Unrealized Losses	(1)	(28)
In Continuous Loss Position Greater Than Twelve Months [Member]
Security Owned Not Readily Marketable [Line Items]
Estimated Fair Value		3,997
Unrealized Losses		(3)
Corporate Bonds – Presented in Marketable Debt Securities [Member]
Security Owned Not Readily Marketable [Line Items]
Estimated Fair Value	1,993	23,495
Unrealized Losses	(1)	(30)
Corporate Bonds – Presented in Marketable Debt Securities [Member] \| In Continuous Loss Position Less Than Twelve Months [Member]
Security Owned Not Readily Marketable [Line Items]
Estimated Fair Value	1,993	19,498
Unrealized Losses	(1)	(27)
Corporate Bonds – Presented in Marketable Debt Securities [Member] \| In Continuous Loss Position Greater Than Twelve Months [Member]
Security Owned Not Readily Marketable [Line Items]
Estimated Fair Value		3,997
Unrealized Losses		(3)
Agency Bonds – Presented in Marketable Debt Securities [Member]
Security Owned Not Readily Marketable [Line Items]
Estimated Fair Value		2,499
Unrealized Losses		(1)
Agency Bonds – Presented in Marketable Debt Securities [Member] \| In Continuous Loss Position Less Than Twelve Months [Member]
Security Owned Not Readily Marketable [Line Items]
Estimated Fair Value		2,499
Unrealized Losses		(1)
Agency Bonds – Presented in Marketable Debt Securities [Member] \| In Continuous Loss Position Greater Than Twelve Months [Member]
Security Owned Not Readily Marketable [Line Items]
Estimated Fair Value
Unrealized Losses

Net Loss Per Common Share (Details) - Schedule of Net Loss Per Share Attributable to Common Stockholders, Basic and Diluted (Parentheticals) - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Schedule of Net Loss Per Share Attributable to Common Stockholders, Basic and Diluted [Abstract]
Weighted-average common shares outstanding – diluted	11,420,948	11,303,869
Net loss per share attributable to common stockholders, diluted	$ (0.97)	$ (0.80)