0001213900-24-096252 | 10-Q | XBRL Viewer

Accrued Expenses and Other Current Liabilities

9 Months Ended

Sep. 30, 2024

Accrued Expenses and Other Current Liabilities [Abstract]

Accrued Expenses and Other Current Liabilities

7. Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following:

	As of
	September 30, 2024		December 31, 2023
Research and development costs		3,385		440
Employee costs		1,515		2,112
Other expenses		368		180
Total	$	5,268	$	2,732

Fair Value of Financial Instruments (Tables)

9 Months Ended

Sep. 30, 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 September 30, 2024
	Level 1		Level 2		Level 3		Total
Cash equivalents:
Money market funds^(a)	$	41,266	$	-	$	-	$	41,266
U.S. Treasury securities^(a)		9,989		-		-		9,989
Restricted cash, non-current:
Money market funds^(b)		745		-		-		745
Marketable debt securities:
U.S. Treasury securities^(c)		29,742		-		-		29,742
Total	$	81,742	$	-	$	-	$	81,742

	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, U.S. Treasury securities 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)

U.S. Treasury securities and 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.

Unaudited Condensed Consolidated Statements of Changes in Stockholders’ Equity (Parentheticals) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Jun. 30, 2024	Sep. 30, 2024
Statement of Stockholders' Equity [Abstract]
Offering costs	$ 3,034	$ 3,034

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (11,219)	$ (9,513)	$ (11,095)	$ (9,860)	$ (11,294)	$ (9,045)	$ (31,827)	$ (30,199)

- Definition

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

+ References

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+ Details

Marketable Debt Securities (Details) - USD ($)	3 Months Ended		9 Months Ended
Marketable Debt Securities (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Marketable Debt Securities [Abstract]
Realized gains and losses

Stockholders’ Equity	9 Months Ended
Sep. 30, 2024
Stockholders’ Equity [Abstract]
Stockholders’ Equity	10. Stockholders’ Equity *Common Stock* As of September 30, 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 20,629,772 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 September 30, 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 September 30, 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. *April 2024* *Equity Financing* On April 5, 2024, the Company entered into a subscription agreement with certain purchasers, or the Purchasers, pursuant to which the Company agreed to sell and issue to the Purchasers, in a private placement, or the 2024 Private Placement, an aggregate of 9,143,380 shares of the Company’s common stock, or the Shares, and, for certain purchasers, pre-funded warrants, or the Pre-Funded Warrants, to purchase an aggregate of 1,700,000 shares of the Company’s common stock. In each case, the Shares or Pre-Funded Warrants were issued with warrants, or the Common Warrants, to purchase an aggregate of up to 10,843,380 shares of the Company’s common stock. Each Share, 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. The closing date of the 2024 Private Placement was April 10, 2024. The 2024 Private Placement resulted in gross proceeds of approximately $44,998 and net proceeds of approximately $42,964, reflecting approximately $3,034 of placement agent’s fees, legal costs and other expenses connected with the transaction. The Pre-Funded Warrants are exercisable at any time after April 10, 2024, at an exercise price of $0.001 per share. The Common Warrants are exercisable on or prior to the earlier of (i) April 10, 2027 and (ii) 90 days after the public announcement that the Company has demonstrated a six-month complete response rate of minimum 42% from at least 25 Bacillus Calmette-Guérin (BCG)-Unresponsive patients in the ADVANCED-2 (Cohort B) clinical trial, at an exercise price of $5.25 per share. The Pre-Funded Warrants and the Common Warrants are exercisable so long as the aggregate number of shares of the Company’s common stock beneficially owned by the holder (together with its affiliates) would not exceed 4.99% of the number of shares of the Company’s common stock outstanding immediately after giving effect to the exercise, as such percentage ownership is determined in accordance with the terms of such Pre-Funded Warrant or Common Warrant, as applicable. Such percentage may be increased or decreased to any number not in excess of 19.99% at the holder’s election upon notice to the Company, any such increase not to take effect until the sixty-first day after notice to the Company. Both the Pre-Funded Warrants and the Common Warrants contain standard adjustments to the exercise price, inclusive of stock splits, stock dividends and pro rata distributions and contain customary terms regarding the treatment of such Pre-Funded Warrants or Common Warrants in the event of a fundamental transaction, which include but are not limited to a merger or consolidation involving the Company, a sale of all or substantially all of the assets of the Company or a business combination resulting in any person acquiring more than 50% of the outstanding shares of Common Stock of the Company. The Company concluded that the Pre-Funded Warrants and Common Warrants met the requirements to be classified in stockholders’ equity. The fair market value of the Pre-Funded Warrants was estimated as the difference between the share price of our stock on the agreement date and the exercise price of the Pre-Funded Warrant. The fair market value of the Common Warrants at their issuance was estimated using the Black-Scholes option-pricing model. The assumed dividend yield was based upon the Company’s expectation of not paying dividends in the foreseeable future. Expected volatility for the Company’s common stock was determined based on the historical volatility of the Company over the full term of the warrant. The risk-free interest rate was based upon the U.S. Treasury yield curve commensurate with the expected term at the time of grant. The expected term of the Common Warrants was calculated utilizing the three-year expiration date, taking into consideration the possibility of an accelerated expiration date pursuant to the terms of the Common Warrants. The estimated fair market values of the Shares, Pre-Funded Warrants and Common Warrants have been recorded in additional paid in capital. As of September 30, 2024, no warrants have expired or been exercised.

Stockholders’ Equity

9 Months Ended

Sep. 30, 2024

Stockholders’ Equity [Abstract]

Stockholders’ Equity

10. Stockholders’ Equity

Common Stock

As of September 30, 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 20,629,772 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 September 30, 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 September 30, 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.

April 2024 Equity Financing

On April 5, 2024, the Company entered into a subscription agreement with certain purchasers, or the Purchasers, pursuant to which the Company agreed to sell and issue to the Purchasers, in a private placement, or the 2024 Private Placement, an aggregate of 9,143,380 shares of the Company’s common stock, or the Shares, and, for certain purchasers, pre-funded warrants, or the Pre-Funded Warrants, to purchase an aggregate of 1,700,000 shares of the Company’s common stock. In each case, the Shares or Pre-Funded Warrants were issued with warrants, or the Common Warrants, to purchase an aggregate of up to 10,843,380 shares of the Company’s common stock. Each Share, 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. The closing date of the 2024 Private Placement was April 10, 2024. The 2024 Private Placement resulted in gross proceeds of approximately $44,998 and net proceeds of approximately $42,964, reflecting approximately $3,034 of placement agent’s fees, legal costs and other expenses connected with the transaction.

The Pre-Funded Warrants are exercisable at any time after April 10, 2024, at an exercise price of $0.001 per share. The Common Warrants are exercisable on or prior to the earlier of (i) April 10, 2027 and (ii) 90 days after the public announcement that the Company has demonstrated a six-month complete response rate of minimum 42% from at least 25 Bacillus Calmette-Guérin (BCG)-Unresponsive patients in the ADVANCED-2 (Cohort B) clinical trial, at an exercise price of $5.25 per share.

The Pre-Funded Warrants and the Common Warrants are exercisable so long as the aggregate number of shares of the Company’s common stock beneficially owned by the holder (together with its affiliates) would not exceed 4.99% of the number of shares of the Company’s common stock outstanding immediately after giving effect to the exercise, as such percentage ownership is determined in accordance with the terms of such Pre-Funded Warrant or Common Warrant, as applicable. Such percentage may be increased or decreased to any number not in excess of 19.99% at the holder’s election upon notice to the Company, any such increase not to take effect until the sixty-first day after notice to the Company.

Both the Pre-Funded Warrants and the Common Warrants contain standard adjustments to the exercise price, inclusive of stock splits, stock dividends and pro rata distributions and contain customary terms regarding the treatment of such Pre-Funded Warrants or Common Warrants in the event of a fundamental transaction, which include but are not limited to a merger or consolidation involving the Company, a sale of all or substantially all of the assets of the Company or a business combination resulting in any person acquiring more than 50% of the outstanding shares of Common Stock of the Company.

The Company concluded that the Pre-Funded Warrants and Common Warrants met the requirements to be classified in stockholders’ equity.

The fair market value of the Pre-Funded Warrants was estimated as the difference between the share price of our stock on the agreement date and the exercise price of the Pre-Funded Warrant.

The fair market value of the Common Warrants at their issuance was estimated using the Black-Scholes option-pricing model. The assumed dividend yield was based upon the Company’s expectation of not paying dividends in the foreseeable future. Expected volatility for the Company’s common stock was determined based on the historical volatility of the Company over the full term of the warrant. The risk-free interest rate was based upon the U.S. Treasury yield curve commensurate with the expected term at the time of grant. The expected term of the Common Warrants was calculated utilizing the three-year expiration date, taking into consideration the possibility of an accelerated expiration date pursuant to the terms of the Common Warrants.

The estimated fair market values of the Shares, Pre-Funded Warrants and Common Warrants have been recorded in additional paid in capital. As of September 30, 2024, no warrants have expired or been exercised.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Leases (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023
Leases [Abstract]
Cash paid for operating lease liabilities		$ 995	$ 995
Variable lease expense	$ 26	$ 72

Other Assets

9 Months Ended

Sep. 30, 2024

Other Assets [Abstract]

Other Assets

6. Other Assets

Other assets consist of the following:

	As of
	September 30, 2024		December 31, 2023
Prepaid research and development, non-current	$	2,539	$	2,661
Prepaid insurance, non-current		68		272
Other non-current assets		33		11
Total	$	2,640	$	2,944

Net Income (Loss) Per Common Share (Details) - Schedule of Weighted Average Dilutive Common Shares - shares	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	23,256,489	11,453,221
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	7,993,217
Common Warrants, issued and outstanding [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	10,843,380
Stock options issued and outstanding [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	3,834,478	2,933,525
Restricted stock units issued and outstanding [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	585,414	526,479

Stock-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2024

Stock-Based Compensation [Abstract]

Schedule of Restricted Stock Unit Activity

The following table summarizes restricted stock unit, or RSU, activities for the nine months ended September 30, 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		(39,886	)		2.89
Vested		(111,579	)		10.45
Non-vested as of September 30, 2024		295,914		$	2.69

Schedule of Stock Option Activities

The following table summarizes stock option activities for the nine months ended September 30, 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		1,373,700			1.99		-		-
Exercised		(47,580	)		2.83		-		23
Forfeited		(302,137	)		3.14		-		-
Expired		(89,710	)		12.97		-		-
Outstanding as of September 30, 2024		3,834,478		$	7.31		7.92	$	2

Vested and expected to vest at September 30, 2024		3,834,478		$	7.31		7.92	$	2
Exercisable as of September 30, 2024		1,819,217			12.17		6.89		-

(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 September 30, 2024, respectively.

Schedule of Total Stock-Based Compensation Costs

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

	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
	2024		2023		2024		2023
Restricted stock units	$	109	$	275	$	371	$	915
Stock options		822		1,172		2,850		3,725
Total	$	931	$	1,447	$	3,221	$	4,640

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 September 30,				For the Nine Months Ended September 30,
	2024		2023		2024		2023
Research and development	$	228	$	419	$	839	$	1,233
General and administrative		703		1,028		2,382		3,407
Total	$	931	$	1,447	$	3,221	$	4,640

Other Assets (Tables)

9 Months Ended

Sep. 30, 2024

Other Assets [Abstract]

Schedule of Other Assets

Other assets consist of the following:

	As of
	September 30, 2024		December 31, 2023
Prepaid research and development, non-current	$	2,539	$	2,661
Prepaid insurance, non-current		68		272
Other non-current assets		33		11
Total	$	2,640	$	2,944

Organization and Nature of the Business

9 Months Ended

Sep. 30, 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 support, or PS.

Liquidity and Capital Resources

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.

Leases (Details) - Schedule of Annual Minimum Lease Payments of the Company’s Operating Lease Liabilities $ in Thousands	Sep. 30, 2024 USD ($)
Schedule of Annual Minimum Lease Payments of the Company’s Operating Lease Liabilities [Abstract]
2024 (excluding the nine months ended September 30, 2024)	$ 332
2025	1,395
2026	1,429
2027	1,429
2028	718
Thereafter	87
Total operating lease payments	5,390
Less: imputed interest	(654)
Present value of future minimum lease payments	$ 4,736

Marketable Debt Securities (Details) - Schedule of Marketable Debt Securities - Marketable Debt Securities [Member] - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Schedule of Marketable Debt Securities [Line Items]
Amortized Cost	$ 39,702	$ 26,025
Unrealized Gains	29
Unrealized Losses		(31)
Estimated Fair Value	39,731	25,994
U.S. Treasury securities - presented in cash and cash equivalents [Member]
Schedule of Marketable Debt Securities [Line Items]
Amortized Cost	9,988
Unrealized Gains	1
Unrealized Losses
Estimated Fair Value	9,989
U.S. Treasury securities - presented in marketable debt securities [Member]
Schedule of Marketable Debt Securities [Line Items]
Amortized Cost	29,714
Unrealized Gains	28
Unrealized Losses
Estimated Fair Value	$ 29,742
Corporate bonds - presented in marketable debt securities [Member]
Schedule of Marketable Debt Securities [Line Items]
Amortized Cost		23,525
Unrealized Gains
Unrealized Losses		(30)
Estimated Fair Value		23,495
Agency bonds - presented in marketable debt securities [Member]
Schedule of Marketable Debt Securities [Line Items]
Amortized Cost		2,500
Unrealized Gains
Unrealized Losses		(1)
Estimated Fair Value		$ 2,499

Leases (Details) - Schedule of Lease Expense - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Schedule of Lease Expense [Abstract]
Operating lease expense	$ 338	$ 341	$ 1,014	$ 1,024
Total	$ 338	$ 341	$ 1,014	$ 1,024

Accrued Expenses and Other Current Liabilities (Tables)

9 Months Ended

Sep. 30, 2024

Accrued Expenses and Other Current Liabilities [Abstract]

Schedule of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following:

	As of
	September 30, 2024		December 31, 2023
Research and development costs		3,385		440
Employee costs		1,515		2,112
Other expenses		368		180
Total	$	5,268	$	2,732

Marketable Debt Securities

9 Months Ended

Sep. 30, 2024

Marketable Debt Securities [Abstract]

Marketable Debt Securities

4. Marketable Debt Securities

Marketable debt securities presented within marketable debt securities were classified as available-for-sale. All marketable debt securities, including securities presented within cash and cash equivalents, consist of the following:

	As of September 30, 2024
	Amortized Cost		Unrealized Gains		Unrealized Losses		Estimated Fair Value
U.S. Treasury securities - presented in cash and cash equivalents	$	9,988	$	1	$	-	$	9,989
U.S. Treasury securities - presented in marketable debt securities		29,714		28		-		29,742
Total	$	39,702	$	29	$	-	$	39,731

	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 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). For the three and nine months ended September 30, 2024 and 2023 there were no realized gains or losses. Gains, if any, would be included in investment income within the 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 90 days or less as cash equivalents. 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 remaining maturities of all debt securities held at September 30, 2024 was less than one year. 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.

As of September 30, 2024, no securities were held in a loss position. As of December 31, 2023, marketable debt securities in a loss position consist of the following:

	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	)

As of September 30, 2024 and December 31, 2023, it was determined that there were no expected credit losses.

Interest and Investment Income

Interest and investment income consist of the following:

	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
	2024		2023		2024		2023
Interest income	$	659	$	710	$	2,468	$	2,025
Dividend income		8		2		28		6
Accretion of discount (Amortization of premium), net		444		128		519		342
Total interest and investment income	$	1,111	$	840	$	3,015	$	2,373

Net Income (Loss) Per Common Share (Tables)

9 Months Ended

Sep. 30, 2024

Net Income (Loss) Per Common Share [Abstract]

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

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

	For the Three Months Ended September 30,						For the Nine Months Ended September 30,
	2024			2023			2024			2023
Numerator
Net income (loss) attributable to common stockholders	$	(11,219	)	$	(9,860	)	$	(31,827	)	$	(30,199	)
Denominator
Weighted-average shares of common stock outstanding, basic and diluted		22,329,772			11,347,887			18,342,566			11,320,027
Net income (loss) per share attributable to common stockholders, basic and diluted	$	(0.50	)	$	(0.87	)	$	(1.74	)	$	(2.67	)

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 income (loss) per share attributable to common stockholders for the periods indicated because including them would have had an anti-dilutive effect:

	As of September 30,
	2024		2023
Stock options issued and outstanding		3,834,478		2,933,525
Restricted stock units issued and outstanding		585,414		526,479
Series 1 Convertible Preferred Stock issued and outstanding		7,993,217		7,993,217
Common Warrants, issued and outstanding		10,843,380		-
Total potentially dilutive shares		23,256,489		11,453,221

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

9 Months Ended

Dec. 31, 2023

Sep. 30, 2024

Stock-Based Compensation [Line Items]

Number of Options, Balance at ending

2,900,205

3,834,478

Weighted Average Exercise Price, Balance at ending

$ 9.5

$ 7.31

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

8 years 10 days

7 years 11 months 1 day

Aggregate Intrinsic Value, Balance at ending

^[1]

$ 20

$ 2

Number of Options, Vested or expected to vest

3,834,478

Weighted Average Exercise Price, Vested or expected to vest

$ 7.31

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

7 years 11 months 1 day

Aggregate Intrinsic Value, Vested or expected to vest

^[1]

$ 2

Number of Options, Exercisable

1,819,217

Weighted Average Exercise Price, Exercisable

$ 12.17

Weighted Average Remaining Contractual Term (years), Exercisable

6 years 10 months 20 days

Aggregate Intrinsic Value, Exercisable

^[1]

Number of Options, Granted

1,373,700

Weighted Average Exercise Price, Granted

$ 1.99

Number of Options, Exercised

(47,580)

Weighted Average Exercise Price, Exercised

$ 2.83

Aggregate Intrinsic Value, Exercised

^[1]

$ 23

Number of Options, Forfeited

(302,137)

Weighted Average Exercise Price, Forfeited

$ 3.14

Number of Options, Expired

(89,710)

Weighted Average Exercise Price, Expired

$ 12.97

[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 September 30, 2024, respectively.

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 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

Unaudited Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	20,629,772	11,364,903
Common stock, shares outstanding	20,629,772	11,364,903
Series 1 Convertible Preferred Stock
Preferred stock, shares authorized	8,028	8,028
Preferred stock, shares issued	7,991	7,991
Preferred stock, shares outstanding	7,991	7,991

Net Income (Loss) Per Common Share (Details) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Net Income (Loss) Per Common Share [Abstract]
Pre-funded warrants	1,700,000
Common stock par value	$ 0.001	$ 0.001

Unaudited Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Operating expenses:
Research and development	$ 8,070	$ 6,218	$ 22,205	$ 18,608
General and administrative	4,260	4,482	12,637	13,964
Total operating expenses	12,330	10,700	34,842	32,572
Loss from operations	(12,330)	(10,700)	(34,842)	(32,572)
Other income (expense), net:
Interest and investment income	1,111	840	3,015	2,373
Other income (expense), net	1,111	840	3,015	2,373
Net income (loss)	$ (11,219)	$ (9,860)	$ (31,827)	$ (30,199)
Net income (loss) per share attributable to common stockholders, basic (in Dollars per share)	$ (0.5)	$ (0.87)	$ (1.74)	$ (2.67)
Net income (loss) per share attributable to common stockholders, diluted (in Dollars per share)	$ (0.5)	$ (0.87)	$ (1.74)	$ (2.67)
Weighted-average shares outstanding, basic (in Shares)	22,329,772	11,347,887	18,342,566	11,320,027
Weighted-average shares outstanding, diluted (in Shares)	22,329,772	11,347,887	18,342,566	11,320,027
Other comprehensive income (loss):
Net unrealized gain (loss) on marketable debt securities	$ 29	$ 171	$ 60	$ 523
Other comprehensive income (loss)	29	171	60	523
Comprehensive income (loss)	$ (11,190)	$ (9,689)	$ (31,767)	$ (29,676)

Stock-Based Compensation (Details) - Schedule of Restricted Stock Unit Activity - Restricted stock unit [Member]	9 Months Ended
	Sep. 30, 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	(39,886)
Weighted Average Grant Date Fair Value, Forfeited \| $ / shares	$ 2.89
Restricted Stock Units, Vested \| shares	(111,579)
Weighted Average Grant Date Fair Value, Vested \| $ / shares	$ 10.45
Restricted Stock Units, Balance at ending \| shares	295,914
Weighted Average Grant Date Fair Value, Balance at ending \| $ / shares	$ 2.69

Summary of Significant Accounting Policies (Details)	Sep. 30, 2024 shares
Pre-Funded Warrant [Member]
Summary of Significant Accounting Policies [Line Items]
Unexercised Pre-Funded warrants	1,700,000

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476173/280-10-65-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476173/280-10-65-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(4)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 9
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482615/740-10-65-9

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 9
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482615/740-10-65-9

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 9
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482615/740-10-65-9

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 105
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 7
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479343/105-10-65-7

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 60
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476176/805-60-65-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 60
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (d)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476176/805-60-65-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 60
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (d)
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Reference 92: http://www.xbrl.org/2003/role/disclosureRef
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Reference 96: http://www.xbrl.org/2003/role/disclosureRef
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Reference 97: http://www.xbrl.org/2003/role/disclosureRef
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Reference 98: http://www.xbrl.org/2003/role/disclosureRef
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Reference 99: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476166/350-60-65-1

Reference 100: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 60
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476166/350-60-65-1

+ Details

Marketable Debt Securities (Details) - Schedule of Investment Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Schedule of Investment Income [Abstract]
Interest income	$ 659	$ 710	$ 2,468	$ 2,025
Dividend income	8	2	28	6
Accretion of discount (Amortization of premium), net	444	128	519	342
Total interest and investment income	$ 1,111	$ 840	$ 3,015	$ 2,373

- Definition

Amount of operating dividend income on securities.

+ References + Details

Stock-Based Compensation (Details) - Schedule of Stock-Based Compensation Expense - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Schedule of Stock-Based Compensation Expense [Line Items]
Total stock-based compensation	$ 931	$ 1,447	$ 3,221	$ 4,640
Research and development [Member]
Schedule of Stock-Based Compensation Expense [Line Items]
Total stock-based compensation	228	419	839	1,233
General and administrative [Member]
Schedule of Stock-Based Compensation Expense [Line Items]
Total stock-based compensation	$ 703	$ 1,028	$ 2,382	$ 3,407

Cover - shares	9 Months Ended
Cover - shares	Sep. 30, 2024	Nov. 07, 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	Sep. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
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		20,629,772

Net Income (Loss) Per Common Share

9 Months Ended

Sep. 30, 2024

Net Income (Loss) Per Common Share [Abstract]

Net Income (Loss) per Common Share

12. Net Income (Loss) per Common Share

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

	For the Three Months Ended September 30,						For the Nine Months Ended September 30,
	2024			2023			2024			2023
Numerator
Net income (loss) attributable to common stockholders	$	(11,219	)	$	(9,860	)	$	(31,827	)	$	(30,199	)
Denominator
Weighted-average shares of common stock outstanding, basic and diluted		22,329,772			11,347,887			18,342,566			11,320,027
Net income (loss) per share attributable to common stockholders, basic and diluted	$	(0.50	)	$	(0.87	)	$	(1.74	)	$	(2.67	)

The Pre-Funded Warrants for the purchase of 1,700,000 shares of common stock with an exercise price of $0.001 per share have been included in the computation of the net loss per share attributable to common stockholders – basic and diluted, as the exercise price was deemed non-substantive.

Since the Company was in a net loss position for all periods presented, net income (loss) per share attributable to common stockholders was the same, on a basic and diluted basis, as the inclusion of all potential common equivalent shares outstanding would have been anti-dilutive. 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 income (loss) per share attributable to common stockholders for the periods indicated because including them would have had an anti-dilutive effect:

	As of September 30,
	2024		2023
Stock options issued and outstanding		3,834,478		2,933,525
Restricted stock units issued and outstanding		585,414		526,479
Series 1 Convertible Preferred Stock issued and outstanding		7,993,217		7,993,217
Common Warrants, issued and outstanding		10,843,380		-
Total potentially dilutive shares		23,256,489		11,453,221

Leases

9 Months Ended

Sep. 30, 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 $995 during each of the nine months ended September 30, 2024 and 2023.

Lease expense consist of the following:

	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
	2024		2023		2024		2023
Operating lease expense	$	338	$	341	$	1,014	$	1,024
Total	$	338	$	341	$	1,014	$	1,024

Variable lease expenses for the three and nine months ended September 30, 2024 were $26 and $72, respectively. Variable lease expenses for the three and nine months ended September 30, 2023 were not material.

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

	As of September 30, 2024
Weighted-average discount rate		7.0	%
Weighted-average remaining lease term – operating lease (in months)		46

As of September 30, 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 nine months ended September 30, 2024)	$	332
2025		1,395
2026		1,429
2027		1,429
2028		718
Thereafter		87
Total operating lease payments		5,390
Less: imputed interest		(654	)
Present value of future minimum lease payments	$	4,736

Accounting Policies, by Policy (Policies)	9 Months Ended
Accounting Policies, by Policy (Policies)	Sep. 30, 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 September 30, 2024 and for the three and nine months ended September 30, 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 and nine months ended September 30, 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.
Cash, Cash Equivalents and Restricted Cash	*Cash, Cash Equivalents and Restricted Cash* The Company considers all highly liquid instruments with an original maturity of three months or less when acquired to be cash equivalents. Cash and cash equivalents are held in depository, money market accounts and U.S. Treasury securities, and are reported at fair value. The Company’s restricted cash balances consist of cash deposits to collateralize letter of credit obligations.
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 and 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 governments and corporations. The Company has adopted an investment policy that includes guidelines relative to credit quality, diversification and maturities to preserve principal and liquidity.
Net Income (Loss) Per Share Attributable to Common Stockholders	*Net Income (Loss) Per Share Attributable to Common Stockholders* Basic net income (loss) per share is computed by dividing the net income (loss) attributable to common stockholders by the weighted-average number of shares of common stock outstanding during the period. Diluted net income (loss) per share is computed by dividing net income (loss) attributable to common stockholders by the weighted-average number of shares of common stock outstanding during the period plus, if dilutive, the common equivalent shares for the period from unvested restricted common stock, outstanding stock options, potential shares issuable under the 2024 ESPP, the conversion of preferred stock, and the exercise of common warrants, or the Common Warrants, issued in connection with the 2024 Private Placement, discussed further in Note 10. Stockholders’ Equity. Given the nominal exercise price associated with the Company’s pre-funded warrants, or the Pre-Funded Warrants, issued in connection with the 2024 Private Placement (discussed further in Note 10. Stockholders’ Equity) such Pre-Funded Warrants are included in the calculation of basic and diluted net income (loss) per share. The exercise price per warrant is deemed nonsubstantive when compared to the market value of the underlying common shares. The weighted average impact of the 1,700,000 unexercised Pre-Funded Warrants as of September 30, 2024 was included in the Company’s calculation of basic and diluted loss per share.
Warrants	*Warrants* The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in the Financial Accounting Standards Board, or the FASB, Accounting Standards Codification, or ASC, 480, Distinguishing Liabilities from Equity, or ASC 480, and ASC 815, Derivatives and Hedging, or ASC 815. 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 whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own stock and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. Finally, the Company determines if the warrants meet the definition of a derivative based on their contractual terms. 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. For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and at each balance sheet date thereafter. Changes in the estimated fair value of liability-classified warrants are recognized as a non-cash gain or loss on the consolidated statements of operations. The Company also evaluates if changes in contractual terms or other considerations would result in the reclassification of outstanding warrants from liabilities to stockholders’ equity (or vice versa). The fair market value of the warrants may be estimated using a Black-Scholes option-pricing model or potentially more complex valuation models depending on the nature of the contractual terms.
Recent Accounting Pronouncements Not Yet Adopted	*Recent Accounting Pronouncements Not Yet Adopted* In November 2023, 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. The Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows used in operating activities:
Net income (loss)	$ (31,827)	$ (30,199)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Stock-based compensation	3,221	4,640
Operating lease right-of-use asset	750	711
Depreciation	250	234
Amortization of premium (Accretion of discount) on marketable debt securities	(406)	(331)
Changes in operating assets and liabilities:
Prepaid expenses and other current assets	(458)	(1,919)
Other assets	304	(2,297)
Accounts payable	(139)	918
Accrued expenses and other current liabilities	2,536	68
Operating lease liabilities	(731)	(682)
Net cash provided by (used in) operating activities	(26,500)	(28,857)
Cash flows from investing activities:
Purchase of marketable debt securities	(29,382)	(12,186)
Proceeds from maturity and redemption of marketable debt securities	26,100	50,820
Purchase of property and equipment	(63)	(45)
Net cash provided by (used in) investing activities	(3,345)	38,589
Cash flows from financing activities:
Proceeds from private placement, net of offering costs of $3,034	41,964
Proceeds from exercise of stock options	135
Taxes paid related to net share settlement of restricted stock units	(83)	(91)
Net cash provided by (used in) financing activities	42,016	(91)
Net increase (decrease) in cash and cash equivalents and restricted cash	12,171	9,641
Cash and cash equivalents and restricted cash - beginning of year	40,331	24,872
Cash and cash equivalents and restricted cash - end of period	52,502	34,513
Reconciliation of cash and cash equivalents and restricted cash to the condensed consolidated balance sheets:
Cash and cash equivalents	51,757	33,768
Restricted cash, non-current	745	745
Cash and cash equivalents and restricted cash	$ 52,502	$ 34,513

Stock-Based Compensation (Details) - Schedule of Stock-Based Compensation Costs - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Stock-Based Compensation [Line Items]
Stock-based compensation costs	$ 931	$ 1,447	$ 3,221	$ 4,640
Restricted stock units [Member]
Stock-Based Compensation [Line Items]
Stock-based compensation costs	109	275	371	915
Stock options [Member]
Stock-Based Compensation [Line Items]
Stock-based compensation costs	$ 822	$ 1,172	$ 2,850	$ 3,725

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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-Name Accounting Standards Codification
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-Paragraph 1D
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(v)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

+ Details

Stockholders’ Equity (Details) - USD ($)		1 Months Ended	3 Months Ended	9 Months Ended
Stockholders’ Equity (Details) - USD ($)	Apr. 05, 2024	Aug. 31, 2023	Jun. 30, 2024	Sep. 30, 2024	Dec. 31, 2023
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				20,629,772	11,364,903
Common stock, shares outstanding				20,629,772	11,364,903
Preferred stock, shares authorized				10,000,000	10,000,000
Preferred stock, par value (in Dollars per share)				$ 0.001	$ 0.001
Placement agent’s fees, legal costs (in Dollars)			$ 3,034,000	$ 3,034,000
Common Warrant [Member]
Stockholders’ Equity [Line Items]
Purchase of warrant	10,843,380
Purchase price per share (in Dollars per share)	$ 4.15
Pre-Funded Warrant [Member]
Stockholders’ Equity [Line Items]
Purchase price per share (in Dollars per share)	$ 4.149
Common Share Warrant [Member]
Stockholders’ Equity [Line Items]
Exercise price per share (in Dollars per share)				$ 5.25
April 2024 Equity Financing [Member]
Stockholders’ Equity [Line Items]
Shares held by selling stockholders	9,143,380
Pre funded warrants purchased (in Dollars)	$ 1,700,000
Exercise price per share (in Dollars per share)	$ 0.001
Beneficially owned percentage				4.99%
Percentage of acquiring price				50.00%
April 2024 Equity Financing [Member] \| Maximum [Member]
Stockholders’ Equity [Line Items]
Beneficially owned percentage				19.99%
Common Stock [Member]
Stockholders’ Equity [Line Items]
Number of vote per share				one
Converted share of common stock		35,823
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
Private Placement [Member]
Stockholders’ Equity [Line Items]
Gross proceeds (in Dollars)	$ 44,998,000
Net proceeds (in Dollars)	42,964,000
Placement agent’s fees, legal costs (in Dollars)	$ 3,034,000

Fair Value of Financial Instruments (Details) - Schedule of Financial Assets and Liabilities that are Measured and Carried at Fair Value - USD ($)
$ in Thousands

Sep. 30, 2024

Dec. 31, 2023

Cash equivalents:

Money market funds

^[1]

$ 41,266

$ 39,031

U.S. Treasury securities

^[1]

9,989

Restricted cash, non-current:

Money market funds

^[2]

745

Marketable debt securities:

U.S. Treasury securities

^[3]

29,742

Corporate bonds

^[3]

23,495

Agency bonds

^[3]

2,499

Total

81,742

65,770

Level 1 [Member]

Cash equivalents:

Money market funds

^[1]

41,266

39,031

U.S. Treasury securities

^[1]

9,989

Restricted cash, non-current:

Money market funds

^[2]

745

Marketable debt securities:

U.S. Treasury securities

^[3]

29,742

Corporate bonds

^[3]

Agency bonds

^[3]

Total

81,742

39,776

Level 2 [Member]

Cash equivalents:

Money market funds

^[1]

U.S. Treasury securities

^[1]

Restricted cash, non-current:

Money market funds

^[2]

Marketable debt securities:

U.S. Treasury securities

^[3]

Corporate bonds

^[3]

23,495

Agency bonds

^[3]

2,499

Total

25,994

Level 3 [Member]

Cash equivalents:

Money market funds

^[1]

U.S. Treasury securities

^[1]

Restricted cash, non-current:

Money market funds

^[2]

Marketable debt securities:

U.S. Treasury securities

^[3]

Corporate bonds

^[3]

Agency bonds

^[3]

Total

[1]	Money market funds, U.S. Treasury securities 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]	U.S. Treasury securities and 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.

Unaudited Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 51,757	$ 39,586
Marketable debt securities	29,742	25,994
Prepaid expenses and other current assets	3,583	3,125
Total current assets	85,082	68,705
Restricted cash, non-current	745	745
Property and equipment, net	1,109	1,296
Operating lease right-of-use asset	4,514	5,264
Other assets	2,640	2,944
Total assets	94,090	78,954
Current liabilities:
Accounts payable	2,295	2,434
Accrued expenses and other current liabilities	5,268	2,732
Operating lease liability	1,079	983
Total current liabilities	8,642	6,149
Operating lease liability, non-current	3,657	4,484
Total liabilities	12,299	10,633
Commitments and contingencies (Note 9)
Stockholders’ Equity:
Preferred stock, $0.001 par value, authorized 10,000,000 shares: Series 1 Convertible Preferred Stock, 8,028 shares authorized at September 30, 2024 and December 31, 2023, 7,991 shares issued and outstanding as of September 30, 2024 and December 31, 2023.
Common stock, $0.001 par value, authorized 100,000,000 shares: Common stock, 20,629,772 and 11,364,903 shares issued and outstanding as of September 30, 2024 and December 31, 2023, respectively.	21	11
Additional paid-in capital	313,952	268,725
Accumulated deficit	(232,211)	(200,384)
Accumulated other comprehensive income (loss)	29	(31)
Total stockholders’ equity	81,791	68,321
Total liabilities and stockholders’ equity	$ 94,090	$ 78,954

Leases (Details) - Schedule of Weighted Average Remaining Lease Term and the Weighted Average Discount Rate for Operating Leases	Sep. 30, 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)	46 months

Prepaid Expenses and Other Current Assets (Details) - Schedule of Prepaid Expenses and Other Current Assets - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Prepaid Expenses and Other Current Assets [Abstract]
Prepaid research and development	$ 2,640	$ 1,957
Prepaid insurance	360	659
Prepaid retention bonuses	140
Prepaid software	99	67
Accrued interest on marketable debt securities		242
Other prepaid expenses	341	163
Other current assets	3	37
Total	$ 3,583	$ 3,125

Stock-Based Compensation (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Jun. 07, 2024	Jan. 01, 2024
Stock-Based Compensation [Line Items]
Common stock subject to outstanding awards	20,629,772		11,364,903
Restricted Stock Units (RSUs) [Member]
Stock-Based Compensation [Line Items]
Unrecognized share based compensation (in Dollars)	$ 485
Recognized over a weighted average period	1 year 9 months 29 days
Number of RSUs	289,500		289,500
Shares issued	73,909
Number of RSUs Settled	111,579
Net share settlement (in Dollars)	$ 83
Stock Options [Member]
Stock-Based Compensation [Line Items]
Unrecognized share based compensation (in Dollars)	$ 4,274
Recognized over a weighted average period	2 years 6 months 29 days
Weighted average grant fair value per share (in Dollars per share)	$ 1.58	$ 2.4
Amended and Restated 2014 Plan [Member]
Stock-Based Compensation [Line Items]
Common stock subject to outstanding awards	3,700,664
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]
Number of shares					4,474,683
Twenty Seventeen Equity Incentive Plan [Member]
Stock-Based Compensation [Line Items]
Number of shares	2,000,000
Common stock subject to outstanding awards	134,328
2020 Inducement Plan [Member]
Stock-Based Compensation [Line Items]
Number of shares	600,000
Common stock subject to outstanding awards	512,900
Issuance of shares	87,100
2024 Equity Incentive Plan [Member]
Stock-Based Compensation [Line Items]
Common stock subject to outstanding awards	72,000
Issuance of shares	1,428,000			1,500,000
2024 Employee Stock Purchase Plan [Member]
Stock-Based Compensation [Line Items]
Number of shares				1,000,000
Issuance of shares	1,000,000
Number of shares issued under ESPP

Prepaid Expenses and Other Current Assets

9 Months Ended

Sep. 30, 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
	September 30, 2024		December 31, 2023
Prepaid research and development	$	2,640	$	1,957
Prepaid insurance		360		659
Prepaid retention bonuses		140		-
Prepaid software		99		67
Accrued interest on marketable debt securities		-		242
Other prepaid expenses		341		163
Other current assets		3		37
Total	$	3,583	$	3,125

Net Income (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						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Schedule of Net Loss Per Share Attributable to Common Stockholders, Basic and Diluted [Abstract]
Net income (loss) attributable to common stockholders	$ (11,219)	$ (9,513)	$ (11,095)	$ (9,860)	$ (11,294)	$ (9,045)	$ (31,827)	$ (30,199)
Weighted-average shares of common stock outstanding, basic	22,329,772			11,347,887			18,342,566	11,320,027
Weighted-average shares of common stock outstanding, diluted	22,329,772			11,347,887			18,342,566	11,320,027
Net income (loss) per share attributable to common stockholders, basic	$ (0.5)			$ (0.87)			$ (1.74)	$ (2.67)
Net income (loss) per share attributable to common stockholders, diluted	$ (0.5)			$ (0.87)			$ (1.74)	$ (2.67)

- Definition

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

+ References

+ Details

- Definition

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.

+ References

+ Details

- Definition

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

+ References

+ Details

Prepaid Expenses and Other Current Assets (Tables)

9 Months Ended

Sep. 30, 2024

Prepaid Expenses and Other Current Assets [Abstract]

Schedule of Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consist of the following:

	As of
	September 30, 2024		December 31, 2023
Prepaid research and development	$	2,640	$	1,957
Prepaid insurance		360		659
Prepaid retention bonuses		140		-
Prepaid software		99		67
Accrued interest on marketable debt securities		-		242
Other prepaid expenses		341		163
Other current assets		3		37
Total	$	3,583	$	3,125

Other Assets (Details) - Schedule of Other Assets - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Schedule of Other Assets [Abstract]
Prepaid research and development, non-current	$ 2,539	$ 2,661
Prepaid insurance, non-current	68	272
Other non-current assets	33	11
Total	$ 2,640	$ 2,944

Accrued Expenses and Other Current Liabilities (Details) - Schedule of Accrued Expenses and Other Current Liabilities - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Schedule of Accrued Expenses and Other Current Liabilities [Abstract]
Research and development costs	$ 3,385	$ 440
Employee costs	1,515	2,112
Other expenses	368	180
Total	$ 5,268	$ 2,732

Unaudited Condensed Consolidated Statements of Cash Flows (Parentheticals) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Jun. 30, 2024	Sep. 30, 2024
Statement of Cash Flows [Abstract]
Proceeds from private placement, net of offering costs	$ 3,034	$ 3,034

Marketable Debt Securities (Tables)

9 Months Ended

Sep. 30, 2024

Marketable Debt Securities [Abstract]

Schedule of Investment Income

All marketable debt securities, including securities presented within cash and cash equivalents, consist of the following:

	As of September 30, 2024
	Amortized Cost		Unrealized Gains		Unrealized Losses		Estimated Fair Value
U.S. Treasury securities - presented in cash and cash equivalents	$	9,988	$	1	$	-	$	9,989
U.S. Treasury securities - presented in marketable debt securities		29,714		28		-		29,742
Total	$	39,702	$	29	$	-	$	39,731

	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

As of December 31, 2023, marketable debt securities in a loss position consist of the following:

	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 September 30,				For the Nine Months Ended September 30,
	2024		2023		2024		2023
Interest income	$	659	$	710	$	2,468	$	2,025
Dividend income		8		2		28		6
Accretion of discount (Amortization of premium), net		444		128		519		342
Total interest and investment income	$	1,111	$	840	$	3,015	$	2,373

Stock-Based Compensation

9 Months Ended

Sep. 30, 2024

Stock-Based Compensation [Abstract]

Stock-Based Compensation

11. Stock-Based Compensation

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. 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.

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. Following the approval of the Company’s 2024 Equity Incentive Plan, or 2024 EIP, by the stockholders of the Company on June 7, 2024, no additional awards will be made under the 2014 Equity Incentive Plan.

As of September 30, 2024, there were 3,700,664 shares of common stock subject to outstanding awards.

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 total number of shares authorized under the 2017 Equity Incentive Plan was 2,000,000 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.

As of September 30, 2024, there were 134,328 shares of common stock subject to outstanding awards.

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 total number of shares authorized under the 2020 Inducement Plan is 600,000 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 September 30, 2024, there were 512,900 shares of common stock subject to outstanding awards and 87,100 shares of common stock available for future issuance under the 2020 Inducement Plan.

2024 Equity Incentive Plan

On June 7, 2024, the stockholders approved the 2024 EIP. The 2024 EIP provides for the grant of 1,500,000 shares of common stock for stock options, stock appreciation rights, restricted stock, restricted stock units, performance units, performance shares and other stock and cash awards.

Terms of the stock awards, including vesting requirements, are determined by the Board of Directors, subject to the provisions of the plan.

As of September 30, 2024, there were 72,000 shares of common stock subject to outstanding awards and 1,428,000 shares of common stock available for future issuance under the 2024 EIP.

2024 Employee Stock Purchase Plan

On June 7, 2024, the stockholders of the Company approved the 2024 Employee Stock Purchase Plan, or 2024 ESPP. The number of shares authorized under the 2024 ESPP is 1,000,000.

As of September 30, 2024, the number of shares available for issuance was 1,000,000. During the three and nine months ended September 30, 2024, no shares were issued under the 2024 ESPP.

Restricted Stock Units

The following table summarizes restricted stock unit, or RSU, activities for the nine months ended September 30, 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		(39,886	)		2.89
Vested		(111,579	)		10.45
Non-vested as of September 30, 2024		295,914		$	2.69

The fair value of RSUs is amortized on a straight-line basis over the requisite service period of the respective awards. As of September 30, 2024, the unamortized value of RSUs was $485. As of September 30, 2024, the weighted average remaining amortization period was 1.83 years. As of September 30, 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 nine months ended September 30, 2024, the Company issued 73,909 shares of the Company’s common stock from the net settlement of 111,579 RSUs. The Company paid $83 in connection with the net share settlement of these RSUs.

Stock Options

The following table summarizes stock option activities for the nine months ended September 30, 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		1,373,700			1.99		-		-
Exercised		(47,580	)		2.83		-		23
Forfeited		(302,137	)		3.14		-		-
Expired		(89,710	)		12.97		-		-
Outstanding as of September 30, 2024		3,834,478		$	7.31		7.92	$	2

Vested and expected to vest at September 30, 2024		3,834,478		$	7.31		7.92	$	2
Exercisable as of September 30, 2024		1,819,217			12.17		6.89		-

(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 September 30, 2024, respectively.

The weighted average grant date fair value per share of the options granted during the nine months ended September 30, 2024 and 2023 was $1.58 and $2.40, respectively. As of September 30, 2024, there was approximately $4,274 of unrecognized share-based compensation for unvested stock option grants, which is expected to be recognized over a weighted average period of 2.58 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 September 30,				For the Nine Months Ended September 30,
	2024		2023		2024		2023
Restricted stock units	$	109	$	275	$	371	$	915
Stock options		822		1,172		2,850		3,725
Total	$	931	$	1,447	$	3,221	$	4,640

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

	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
	2024		2023		2024		2023
Research and development	$	228	$	419	$	839	$	1,233
General and administrative		703		1,028		2,382		3,407
Total	$	931	$	1,447	$	3,221	$	4,640

Leases (Tables)

9 Months Ended

Sep. 30, 2024

Leases [Abstract]

Schedule of Lease Expense

Lease expense consist of the following:

	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
	2024		2023		2024		2023
Operating lease expense	$	338	$	341	$	1,014	$	1,024
Total	$	338	$	341	$	1,014	$	1,024

Schedule of Weighted Average Remaining Lease Term and the Weighted Average Discount Rate for Operating Leases

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

	As of September 30, 2024
Weighted-average discount rate		7.0	%
Weighted-average remaining lease term – operating lease (in months)		46

Schedule of Annual Minimum Lease Payments of the Company’s Operating Lease Liabilities

As of September 30, 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 nine months ended September 30, 2024)	$	332
2025		1,395
2026		1,429
2027		1,429
2028		718
Thereafter		87
Total operating lease payments		5,390
Less: imputed interest		(654	)
Present value of future minimum lease payments	$	4,736

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
Issuance of common stock upon settlement of restricted stock units			(64)			(64)
Issuance of common stock upon settlement of restricted stock units (in Shares)		39,364
Stock-based compensation - restricted stock units			314			314
Stock-based compensation - restricted stock units (in Shares)
Stock-based compensation - stock options			1,261			1,261
Unrealized gain (loss) on marketable debt securities					219	219
Unrealized gain (loss) on marketable debt securities (in Shares)
Net income (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, 2022		$ 11	262,724	(159,964)	(688)	102,083
Balance (in Shares) at Dec. 31, 2022	8,027	11,267,389
Net income (loss)						(30,199)
Balance at Sep. 30, 2023		$ 11	267,273	(190,163)	(165)	76,956
Balance (in Shares) at Sep. 30, 2023	7,991	11,364,903
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
Issuance of common stock upon settlement of restricted stock units
Issuance of common stock upon settlement of restricted stock units (in Shares)		1,209
Stock-based compensation - restricted stock units			326			326
Stock-based compensation - restricted stock units (in Shares)
Stock-based compensation - stock options			1,292			1,292
Unrealized gain (loss) on marketable debt securities					133	133
Net income (loss)				(11,294)		(11,294)
Balance at Jun. 30, 2023		$ 11	265,853	(180,303)	(336)	85,225
Balance (in Shares) at Jun. 30, 2023	8,027	11,307,962
Issuance of common stock upon settlement of restricted stock units			(27)			(27)
Issuance of common stock upon settlement of restricted stock units (in Shares)		21,118
Conversion of Series 1 Convertible Preferred Stock to Common Stock
Conversion of Series 1 Convertible Preferred Stock to Common Stock (in Shares)	(36)	35,823
Stock-based compensation - restricted stock units			275			275
Stock-based compensation - restricted stock units (in Shares)
Stock-based compensation - stock options			1,172			1,172
Unrealized gain (loss) on marketable debt securities					171	171
Unrealized gain (loss) on marketable debt securities (in Shares)
Net income (loss)				(9,860)		(9,860)
Balance at Sep. 30, 2023		$ 11	267,273	(190,163)	(165)	76,956
Balance (in Shares) at Sep. 30, 2023	7,991	11,364,903
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
Issuance of common stock upon settlement of restricted stock units			(76)			(76)
Issuance of common stock upon settlement of restricted stock units (in Shares)		68,934
Stock-based compensation - restricted stock units			151			151
Stock-based compensation - restricted stock units (in Shares)
Stock-based compensation - stock options			1,075			1,075
Unrealized gain (loss) on marketable debt securities					30	30
Unrealized gain (loss) on marketable debt securities (in Shares)
Net income (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
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
Net income (loss)						(31,827)
Balance at Sep. 30, 2024		$ 21	313,952	(232,211)	29	81,791
Balance (in Shares) at Sep. 30, 2024	7,991	20,629,772
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
Issuance of common stock, pre-funded warrants and warrants from private placement, net of offering costs of $3,034		$ 10	41,954			41,964
Issuance of common stock, pre-funded warrants and warrants from private placement, net of offering costs of $3,034 (in Shares)		9,143,380
Issuance of common stock upon exercise of stock options			135			135
Issuance of common stock upon exercise of stock options (in Shares)		47,580
Issuance of common stock upon settlement of restricted stock units			(7)			(7)
Issuance of common stock upon settlement of restricted stock units (in Shares)		4,975
Stock-based compensation - restricted stock units			111			111
Stock-based compensation - restricted stock units (in Shares)
Stock-based compensation - stock options			953			953
Unrealized gain (loss) on marketable debt securities					1	1
Unrealized gain (loss) on marketable debt securities (in Shares)
Net income (loss)				(9,513)		(9,513)
Balance at Jun. 30, 2024		$ 21	313,021	(220,992)		92,050
Balance (in Shares) at Jun. 30, 2024	7,991	20,629,772
Stock-based compensation - restricted stock units			109			109
Stock-based compensation - restricted stock units (in Shares)
Stock-based compensation - stock options			822			822
Unrealized gain (loss) on marketable debt securities					29	29
Unrealized gain (loss) on marketable debt securities (in Shares)
Net income (loss)				(11,219)		(11,219)
Balance at Sep. 30, 2024		$ 21	$ 313,952	$ (232,211)	$ 29	$ 81,791
Balance (in Shares) at Sep. 30, 2024	7,991	20,629,772

Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2024

Summary of Significant Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

The Company’s significant accounting policies are disclosed in the audited consolidated financial statements 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 September 30, 2024 and for the three and nine months ended September 30, 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 and nine months ended September 30, 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.

Cash, Cash Equivalents and Restricted Cash

The Company considers all highly liquid instruments with an original maturity of three months or less when acquired to be cash equivalents. Cash and cash equivalents are held in depository, money market accounts and U.S. Treasury securities, and are reported at fair value.

The Company’s restricted cash balances consist of cash deposits to collateralize letter of credit obligations.

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 and 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 governments and corporations. The Company has adopted an investment policy that includes guidelines relative to credit quality, diversification and maturities to preserve principal and liquidity.

Net Income (Loss) Per Share Attributable to Common Stockholders

Basic net income (loss) per share is computed by dividing the net income (loss) attributable to common stockholders by the weighted-average number of shares of common stock outstanding during the period. Diluted net income (loss) per share is computed by dividing net income (loss) attributable to common stockholders by the weighted-average number of shares of common stock outstanding during the period plus, if dilutive, the common equivalent shares for the period from unvested restricted common stock, outstanding stock options, potential shares issuable under the 2024 ESPP, the conversion of preferred stock, and the exercise of common warrants, or the Common Warrants, issued in connection with the 2024 Private Placement, discussed further in Note 10. Stockholders’ Equity.

Given the nominal exercise price associated with the Company’s pre-funded warrants, or the Pre-Funded Warrants, issued in connection with the 2024 Private Placement (discussed further in Note 10. Stockholders’ Equity) such Pre-Funded Warrants are included in the calculation of basic and diluted net income (loss) per share. The exercise price per warrant is deemed nonsubstantive when compared to the market value of the underlying common shares. The weighted average impact of the 1,700,000 unexercised Pre-Funded Warrants as of September 30, 2024 was included in the Company’s calculation of basic and diluted loss per share.

Warrants

The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in the Financial Accounting Standards Board, or the FASB, Accounting Standards Codification, or ASC, 480, Distinguishing Liabilities from Equity, or ASC 480, and ASC 815, Derivatives and Hedging, or ASC 815. 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 whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own stock and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. Finally, the Company determines if the warrants meet the definition of a derivative based on their contractual terms. 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.

For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and at each balance sheet date thereafter. Changes in the estimated fair value of liability-classified warrants are recognized as a non-cash gain or loss on the consolidated statements of operations. The Company also evaluates if changes in contractual terms or other considerations would result in the reclassification of outstanding warrants from liabilities to stockholders’ equity (or vice versa).

The fair market value of the warrants may be estimated using a Black-Scholes option-pricing model or potentially more complex valuation models depending on the nature of the contractual terms.

Recent Accounting Pronouncements Not Yet Adopted

In November 2023, 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. The Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

Commitments and Contingencies

9 Months Ended

Sep. 30, 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

9 Months Ended

Sep. 30, 2024

Fair Value of Financial Instruments [Abstract]

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 September 30, 2024
	Level 1		Level 2		Level 3		Total
Cash equivalents:
Money market funds^(a)	$	41,266	$	-	$	-	$	41,266
U.S. Treasury securities^(a)		9,989		-		-		9,989
Restricted cash, non-current:
Money market funds^(b)		745		-		-		745
Marketable debt securities:
U.S. Treasury securities^(c)		29,742		-		-		29,742
Total	$	81,742	$	-	$	-	$	81,742

	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, U.S. Treasury securities 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 and U.S. Treasury securities 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 September 30, 2024 and December 31, 2023 are carried at amounts that approximate fair value due to their short-term maturities.

- Definition

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.

+ References

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-Topic 820
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-Name Accounting Standards Codification
-Section 55
-Paragraph 107
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Topic 820
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+ Details

Marketable Debt Securities (Details) - Schedule of Marketable Debt Securities in a Loss Position $ in Thousands	Dec. 31, 2023 USD ($)
Schedule of Marketable Debt Securities in a Loss Position [Line Items]
Estimated Fair Value	$ 25,994
Unrealized Losses	(31)
In Continuous Loss Position Less Than 12 Months [Member]
Schedule of Marketable Debt Securities in a Loss Position [Line Items]
Estimated Fair Value	21,997
Unrealized Losses	(28)
In Continuous Loss Position Greater Than 12 Months [Member]
Schedule of Marketable Debt Securities in a Loss Position [Line Items]
Estimated Fair Value	3,997
Unrealized Losses	(3)
Corporate Bonds – Presented in Marketable Debt Securities [Member]
Schedule of Marketable Debt Securities in a Loss Position [Line Items]
Estimated Fair Value	23,495
Unrealized Losses	(30)
Corporate Bonds – Presented in Marketable Debt Securities [Member] \| In Continuous Loss Position Less Than 12 Months [Member]
Schedule of Marketable Debt Securities in a Loss Position [Line Items]
Estimated Fair Value	19,498
Unrealized Losses	(27)
Corporate Bonds – Presented in Marketable Debt Securities [Member] \| In Continuous Loss Position Greater Than 12 Months [Member]
Schedule of Marketable Debt Securities in a Loss Position [Line Items]
Estimated Fair Value	3,997
Unrealized Losses	(3)
Agency Bonds – Presented in Marketable Debt Securities [Member]
Schedule of Marketable Debt Securities in a Loss Position [Line Items]
Estimated Fair Value	2,499
Unrealized Losses	(1)
Agency Bonds – Presented in Marketable Debt Securities [Member] \| In Continuous Loss Position Less Than 12 Months [Member]
Schedule of Marketable Debt Securities in a Loss Position [Line Items]
Estimated Fair Value	2,499
Unrealized Losses	(1)
Agency Bonds – Presented in Marketable Debt Securities [Member] \| In Continuous Loss Position Greater Than 12 Months [Member]
Schedule of Marketable Debt Securities in a Loss Position [Line Items]
Estimated Fair Value
Unrealized Losses