0001213900-25-020368 | 10-K | XBRL Viewer

Print Document

Stock-Based Compensation - Schedule of Stock-Based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Schedule of Stock-Based Compensation Expense [Line Items]
Total stock-based compensation	$ 4,125	$ 6,092
General and administrative [Member]
Schedule of Stock-Based Compensation Expense [Line Items]
Total stock-based compensation	3,060	4,439
Research and development [Member]
Schedule of Stock-Based Compensation Expense [Line Items]
Total stock-based compensation	$ 1,065	$ 1,653

- 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
-SubTopic 10
-Name Accounting Standards Codification
-Section 35
-Paragraph 1D
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480483/718-10-35-1D

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 35
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480483/718-10-35-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(ii)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iii)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)(01)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)(02)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)(03)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)(04)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(ii)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(iii)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(iii)(01)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(iii)(02)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(iii)(03)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(ii)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 26: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(iii)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(iv)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-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

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

Dec. 31, 2024

Dec. 31, 2023

Cash and cash equivalents:

Money market funds

^[1]

$ 162,297

$ 39,031

Restricted cash, non-current:

Money market funds

^[2]

745

Marketable debt securities:

Corporate bonds

^[3]

23,495

Agency bonds

^[3]

2,499

Marketable debt securities:

U.S. Treasury securities

^[3]

7,494

Total

170,536

65,770

Level 1 [Member]

Cash and cash equivalents:

Money market funds

^[1]

162,297

39,031

Restricted cash, non-current:

Money market funds

^[2]

745

Marketable debt securities:

Corporate bonds

^[3]

Agency bonds

^[3]

Marketable debt securities:

U.S. Treasury securities

^[3]

7,494

Total

170,536

39,776

Level 2 [Member]

Cash and cash equivalents:

Money market funds

^[1]

Restricted cash, non-current:

Money market funds

^[2]

Marketable debt securities:

Corporate bonds

^[3]

23,495

Agency bonds

^[3]

2,499

Marketable debt securities:

U.S. Treasury securities

^[3]

Total

25,994

Level 3 [Member]

Cash and cash equivalents:

Money market funds

^[1]

Restricted cash, non-current:

Money market funds

^[2]

Marketable debt securities:

Corporate bonds

^[3]

Agency bonds

^[3]

Marketable debt securities:

U.S. Treasury securities

^[3]

Total

[1]	Money market funds with original maturities of 90 days or less are included within cash and cash equivalents in the consolidated balance sheets.
[2]	Restricted money market funds are included within Restricted cash, non-current in the 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 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.

Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives for Significant Property and Equipment (Details)	Dec. 31, 2024
Furniture, fixtures and other [Member]
Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives for Significant Property and Equipment (Details) [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Laboratory equipment [Member]
Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives for Significant Property and Equipment (Details) [Line Items]
Property, Plant and Equipment, Useful Life	7 years
Leasehold Improvements [Member]
Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives for Significant Property and Equipment (Details) [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	Shorter of the useful life of asset or the lease term
Minimum [Member] \| Computer Equipment [Member]
Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives for Significant Property and Equipment (Details) [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Maximum [Member] \| Computer Equipment [Member]
Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives for Significant Property and Equipment (Details) [Line Items]
Property, Plant and Equipment, Useful Life	5 years

Fair Value of Financial Instruments

12 Months Ended

Dec. 31, 2024

Fair Value of Financial Instruments [Abstract]

Fair Value of Financial Instruments

3. Fair Value of Financial Instruments

The tables below present information about the Company’s financial instruments that are measured and carried at fair value on a recurring basis as of December 31, 2024 and 2023 and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value, as described under Note 2, Summary of Significant Accounting Policies.

	As of December 31, 2024
	Level 1		Level 2		Level 3		Total
Cash and cash equivalents:
Money market funds^(a)	$	162,297	$	-	$	-	$	162,297
Restricted cash, non-current:
Money market funds^(b)		745		-		-		745
Marketable debt securities:
U.S. Treasury securities^(c)		7,494		-		-		7,494
Total	$	170,536	$	-	$	-	$	170,536

	As of December 31, 2023
	Level 1		Level 2		Level 3		Total
Cash and 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 with original maturities of 90 days or less are included within cash and cash equivalents in the consolidated balance sheets.

(b)	Restricted money market funds are included within Restricted cash, non-current in the 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 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.

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

- 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

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 107
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-107

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 100
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-100

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 940
-SubTopic 820
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478119/940-820-50-1

+ Details

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 162,798	$ 39,586
Marketable debt securities	7,494	25,994
Prepaid expenses and other current assets	1,863	3,125
Total current assets	172,155	68,705
Restricted cash, non-current	745	745
Property and equipment, net	1,027	1,296
Operating lease right-of-use asset	4,255	5,264
Other assets	3,272	2,944
Total assets	181,454	78,954
Current liabilities:
Accounts payable	4,429	2,434
Accrued expenses and other current liabilities	5,408	2,732
Operating lease liability	1,124	983
Total current liabilities	10,961	6,149
Operating lease liability, non-current	3,359	4,484
Total liabilities	14,320	10,633
Commitments and contingencies (Note 10)
Stockholders’ Equity:
Preferred stock, $0.001 par value, authorized 10,000,000 shares: Series 1 convertible preferred stock, 8,028 shares authorized at December 31, 2024 and 2023, 7,991 shares issued and outstanding as of December 31, 2024 and 2023.
Common stock, 35,044,772 and 11,364,903 shares issued and outstanding as of December 31, 2024 and 2023, respectively.	35	11
Additional paid in capital	412,077	268,725
Accumulated deficit	(244,980)	(200,384)
Accumulated other comprehensive income (loss)	2	(31)
Total stockholders’ equity	167,134	68,321
Total liabilities and stockholders’ equity	$ 181,454	$ 78,954

Consolidated Statements of Changes in Stockholders’ Equity (Parentheticals) $ in Thousands	12 Months Ended
	Dec. 31, 2024 USD ($)
Statement of Stockholders' Equity [Abstract]
Private placement, net of offering costs	$ 3,034
Public offering costs	$ 6,665

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2024

Summary of Significant Accounting Policies [Abstract]

Schedule of Cash and Cash Equivalents, and Restricted Cash

The following table provides a reconciliation of cash and cash equivalents, and restricted cash in the consolidated balance sheets to the total amount shown in the consolidated statements of cash flows:

	As of December 31,
	2024		2023
Cash and cash equivalents	$	162,798	$	39,586
Restricted cash, non-current		745		745
Total cash and cash equivalents and restricted cash shown in the consolidated statements of cash flows	$	163,543	$	40,331

Schedule of Estimated Useful Lives for Significant Property and Equipment

The estimated useful lives for significant property and equipment categories are as follows:

Asset Classification		Estimated Useful Life
Computer equipment		3-5 years
Furniture, fixtures and other		5 years
Laboratory equipment		7 years
Leasehold improvements		Shorter of the useful life of asset or the lease term

Net Income (Loss) Per Common Share (Details) - shares	Jan. 08, 2025	Dec. 31, 2024
Net Income (Loss) Per Common Share (Details) [Line Items]
Sharon of common stock allowed for purchase		2,402,305
Subsequent Event [Member]
Net Income (Loss) Per Common Share (Details) [Line Items]
Number of additional shares issued underwriting agreement	438,738

Commitments and Contingencies

12 Months Ended

Dec. 31, 2024

Commitments and Contingencies [Abstract]

Commitments and Contingencies

10. Commitments and Contingencies

Employment Agreements

Executive Employment Agreements

The Company’s executive officers have entered into at-will employment agreements.

Collaborations and License Agreements

Choline License Agreement

On September 27, 2017, the Company entered into a license agreement, or the Choline License Agreement, with Alan L. Buchman, or Dr. Buchman. Pursuant to the Choline License Agreement, the Company received from Dr. Buchman the license rights in and to the “Licensed Orphan Designations”, the “Licensed IND”, “Existing Study Data” and the “Licensed Know-How” for one or more of the licensed indications.

Certain milestone and royalty payments may also be payable to Dr. Buchman. Regardless of whether development or commercialization is undertaken by the Company under the Choline License Agreement, during the term of the Choline License Agreement, the Company shall pay Dr. Buchman a minimum annual royalty that ranges from $25 to $75. The Company will also pay Dr. Buchman up to $775 in additional milestone payments upon the achievement of various regulatory approval milestones. Further, the Company has an obligation to pay Dr. Buchman sales royalties based on aggregate net sales of IV Choline Chloride in each calendar quarter, with the tiered royalty rates ranging from 5.0% to 10.5% of net sales. In the event of development or commercialization activity by any sublicensees, the Company also agreed to pay Dr. Buchman a royalty in the mid-single digit percentage of (i) net cash receipts, after payment of taxes, received by the Company from sublicensees for their sales of licensed products and (ii) any other consideration received by the Company from such sublicensees; in each case, including a fair monetary value for any transaction that is not a bona fide arms-length transaction or that is for consideration other than monetary. Further, in the event of a sale or transfer of a priority review voucher regarding the license product, regardless of whether any development or commercialization activity is undertaken by the Company or the Company’s sublicensees, the Company agreed to pay Dr. Buchman a milestone payment representing the mid-single digit percentage of (i) net cash receipts, after payment of taxes and (ii) any other consideration; in each case, received by the Company, the Company’s affiliates, or the Company’s sublicensees, including a fair monetary value for any transaction that is not a bona fide arms-length transaction or that is for consideration other than monetary.

During the years ended December 31, 2024 and 2023, the Company recorded research and development expense of $52 and $27, in connection with the Choline License Agreement.

License Agreement

On December 22, 2017, the Company entered into an agreement, or the Feinstein Agreement, with The Feinstein Institute for Medical Research, or the Feinstein Institute, a not-for-profit corporation with 50 research labs and 2,500 clinical research studies. Pursuant to the Feinstein Agreement, the Company acquired an exclusive license relating to treatment of fatty liver diseases in humans for which Choline may be an effective therapeutic. In consideration for the rights and license granted, the Feinstein Institute would receive a royalty of one percent (1%) of the first one hundred million dollars ($100,000) of net sales of IV Choline Chloride and a royalty of one and one-half percent (1.5%) of all net sales thereafter. In addition, the Company would pay the Feinstein Institute twelve and one-half percent (12.5%) of net proceeds resulting from agreements entered within two years from the effective date, and seven and one-half percent (7.5%) of net proceeds resulting from agreements entered into thereafter. Pursuant to the Feinstein Agreement additional payments would be due to the Feinstein Institute for license maintenance payments and for meeting milestone events. Pursuant to the Feinstein Agreement, upon the achievement of certain future new drug application milestones, the Company would be obligated to remit an aggregate of $275.

During the years ended December 31, 2024 and 2023, the Company recorded research and development expense of $15 and $15, respectively, in connection with the Feinstein Agreement.

Sponsored Research and License Agreement

On November 28, 2018, the Company entered into a sponsored research and license agreement, or the Iowa Agreement, with the University of Iowa. Pursuant to the Iowa Agreement, the University of Iowa, which is engaged in clinical research to improve the diagnosis and treatment of lymphangioma using a pharmaceutical product (OK-432), would assist the Company in collecting case reports, forms, source data, and safety data available to the University of Iowa in support of the development of the Company’s proprietary Streptococcus Pyogenes investigational product, TARA-002 for the LMs indication. During the term of the services, the Company would generally pay the University of Iowa thirty thousand dollars ($30) per year to fund the project, plus additional amounts upon the realization of certain milestones. More specifically, upon forty-five (45) days of an approval of TARA-002 by the Food and Drug Administration, or the FDA, the Company would pay up to $1,750 to the University of Iowa for meeting these milestones. Furthermore, the Company would pay the University of Iowa royalties of up to 1.75% for net sales ranging from $0 - $25,000, 2.25% for net sales ranging from $25,000 to $50,000, and 2.50% for net sales in excess of $50,000. Pursuant to the Iowa Agreement, the University of Iowa would be entitled to additional payments for the Company achieving annual net sales of product according to the milestones. For annual net sales of product up to $25,000: $62; for annual net sales of product of up to $50,000: $62; and for annual net sales of product of up to $100,000: $125.

There were no research and development expenses recognized, pursuant to the Iowa Agreement, during the years ended December 31, 2024 and 2023.

Chugai Agreement

On June 17, 2019, the Company entered into an agreement, or the Chugai Pharmaceutical Agreement, with Chugai Pharmaceutical Co., LTD, or Chugai, a drug manufacturing firm with offices and operations in Japan. Pursuant to the Chugai Pharmaceutical Agreement, Chugai would help the Company in its goals to develop and commercialize a therapeutic product, or the New Product, which is comparable to the Chugai existing therapeutic product, or the Existing Product. In addition, the Company would be entitled to the use of Chugai materials and technical support as necessary. On July 14, 2020, the Company and Chugai entered into an amendment, or Chugai Amendment, to the Chugai Pharmaceutical Agreement, with an effective date of June 30, 2020. The Chugai Amendment extended the date through which Chugai will exclusively provide the Existing Product and materials to the Company from June 30, 2020 to June 30, 2021, extended the date through which Chugai will not provide materials or technical support to any third-party for the purpose of development and commercialization in a given area from the fifth anniversary to the eleventh anniversary of the original effective date, and provides for further such extensions on the occurrence of certain events and milestones. The amendment further provides that, in addition to the designated fee provided upon the initial indication approval in the Chugai Pharmaceutical Agreement, the Company will pay Chugai a designated fee for each additional indication approval. The Company is obligated to Chugai for certain payments upon the completion of agreed upon milestones. As consideration for Chugai’s performance under the Chugai Pharmaceutical Agreement, the Company agreed to pay Chugai a payment in the low, single-digit millions related to such initial indication approval, which payment will be made in two installments with an initial payment in July 2020, and the remaining majority of the payment payable upon FDA approval of the New Product.

There were no research and development expenses recognized, pursuant to the Chugai Pharmaceutical Agreement, during the years ended December 31, 2024 and 2023.

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.

Leases (Details) $ in Thousands	12 Months Ended
Leases (Details) $ in Thousands	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2020 ft²
Leases [Abstract]
Area of leased space corporate office (in Square Feet) \| ft²			10,300
Annual rent	$ 1,117
Restricted cash	745	$ 745
Cash paid for operating lease liabilities	1,327	$ 1,234
Variable lease expense	$ 99

Accounting Policies, by Policy (Policies)

12 Months Ended

Dec. 31, 2024

Summary of Significant Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America, or GAAP.

Principles of Consolidation

Principles of Consolidation

The 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 consolidated financial statements.

Use of Estimates

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses, and related disclosure of contingent assets and liabilities at the date of the 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.

Cash and Cash Equivalents and Restricted Cash

Cash and 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 may be held in depository, money market accounts and/or 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.

	As of December 31,
	2024		2023
Cash and cash equivalents	$	162,798	$	39,586
Restricted cash, non-current		745		745
Total cash and cash equivalents and restricted cash shown in the consolidated statements of cash flows	$	163,543	$	40,331

Fair Value Measurements

Fair Value Measurements

Accounting Standards Codification, or ASC, Topic 820 “Fair Value Measurements” provides the framework for measuring fair value and establishes a fair value hierarchy that prioritizes the inputs used in pricing the asset or liability. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements).

Fair value is defined as the exchange price, or an exit price, representing the amount that would be received upon the sale of an asset or payment to transfer a liability in an orderly transaction between market participants. As a basis for considering market participant assumptions in fair value measurements, the three-tier fair value hierarchy is used to prioritize the inputs in measuring fair value as follows:

●

Level 1 Quoted prices in active markets for identical assets or liabilities.

●

Level 2 Quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable, either directly or indirectly.

●

Level 3 Significant unobservable inputs that cannot be corroborated by market data.

The carrying amounts of cash and cash equivalents, prepaid expenses and accounts payable approximate their fair values due to the short-term nature of these instruments.

Marketable Debt Securities

Marketable Debt Securities

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 cost of securities sold is based on the specific identification method. Interest earned on securities that are classified as available-for-sale are included in interest and investment income.

The Company records investments at fair value with unrealized gains and losses recorded as a component of other comprehensive income (loss) in the consolidated statements of operations and comprehensive loss until realized. Realized gains and losses are reflected in interest and investment income in the consolidated statements of operations and comprehensive loss and are determined using the specific identification method with transactions recorded on a settlement date basis. Fair value is determined based on quoted market rates when observable or utilizing data points that are observable, such as quoted prices, interest rates and yield curves. To determine whether an other-than-temporary impairment exists, the Company considers whether it has the ability and intent to hold the investment until a market price recovery, and whether evidence indicating the recoverability of the cost of the investment outweighs evidence to the contrary. The Company has the ability to hold such securities with an unrealized loss until its forecasted recovery. The Company determined that there was no material change in the credit risk of these investments.

The Company periodically evaluates the need for an allowance for credit losses. This evaluation includes consideration of several qualitative and quantitative factors, including whether it plans to sell the security, whether it is more likely than not it will be required to sell any marketable debt securities before recovery of its amortized cost basis, and if the entity has the ability and intent to hold the security to maturity, and the portion of any unrealized loss that is the result of a credit loss. Factors considered in making these evaluations include quoted market prices, recent financial results, operating trends, and implied values from any recent transactions or offers of investee securities, credit quality of debt instrument issuers, expected cash flows from securities, other publicly available information that may affect the value of the marketable debt security, duration and severity of decline in value and the Company’s strategy and intentions for holding the marketable debt security.

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

Property and Equipment, net

Property and Equipment, net

Property and equipment, including leasehold improvements, are recorded at cost less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the estimated useful life of the asset. Depreciation begins at the time the asset is placed in service. Leasehold improvements are amortized using the straight-line method over the shorter of the lease term or estimated useful life of the asset. Repairs and maintenance costs are expensed as incurred, whereas major improvements are capitalized as additions to property and equipment.

The estimated useful lives for significant property and equipment categories are as follows:

Asset Classification		Estimated Useful Life
Computer equipment		3-5 years
Furniture, fixtures and other		5 years
Laboratory equipment		7 years
Leasehold improvements		Shorter of the useful life of asset or the lease term

Leases

Leases

The Company enters into contracts in the normal course of business and assesses whether any such contracts contain a lease. The Company determines if an arrangement is a lease at inception if it conveys the right to control the identified asset for a period of time in exchange for consideration. Under Accounting Standards Codification, or ASC, 842, lease expense is recognized as a single lease cost on a straight-line basis over the lease term. The lease term consists of non-cancelable periods and may include options to extend or terminate the lease term, when it is reasonably certain such options will be exercised.

Leases classified as operating leases are included in operating lease right-of-use, or ROU, assets, current operating lease liabilities and noncurrent operating lease liabilities in our consolidated balance sheet. Finance leases are included in property and equipment and finance lease obligations, in our consolidated balance sheet. ROU assets represent the right to use an underlying asset for the lease term. Lease liabilities represent the present value of future lease payments, discounted using an incremental borrowing rate, which is a management estimate based on the information available at the commencement date of a lease arrangement. ROU assets and lease liabilities are recognized at the lease commencement date.

The Company has elected to account for the lease and non-lease components for leases as a single component for classes of all underlying assets and allocate all the contract consideration to the lease component only. Lease cost for operating leases is recognized on a straight-line basis over the lease term and is included in operating expenses on the statements of operations and comprehensive loss. Variable lease payments are included in lease operating expenses.

The Company recognizes costs associated with lease arrangements having an initial term of 12 months or less, or short-term leases, on a straight-line basis over the lease term; such short-term leases are not recorded on the balance sheet.

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset or asset group may not be recoverable or that the useful life is shorter than originally estimated. When such events occur, the Company compares the carrying amounts of the asset or asset group to the undiscounted expected future cash flows. If this comparison indicates that the asset or asset group is impaired, the amount of impairment is measured as the difference between the carrying value and fair value of the asset or asset group. If the useful life is shorter than originally estimated, the Company will amortize the remaining carrying value over the new shorter useful life. To date, no such impairment loss has been recognized.

Segment Information

Segment Information

In accordance with ASC 280, Segment Reporting, operating segments are defined as components of an enterprise for which separate discrete information is available for evaluation by the chief operating decision maker, or CODM, or decision-making group in deciding how to allocate resources and in assessing performance. The Company views its operations and manages its business as one operating and reporting segment. See Note 16, Segment Information for further information.

Research and Development

Research and Development

Research and development expenses consist primarily of third-party costs incurred to develop drug candidates, personnel-related expenses, including salaries, benefits, travel and stock-based compensation expense, depreciation and other allocated overhead costs, which include rent and maintenance of facilities and other supplies. Research and development costs are expensed as incurred.

Before a compound receives regulatory approval, the Company records upfront and milestone payments made to third parties under licensing arrangements as expense provided that there is no alternative future use of the rights in other research and development projects.

Nonrefundable advance payments to vendors for goods or services that will be used or received in future research and development activities are deferred and recognized as expense in the period in which the related goods are delivered or services are performed. Where milestone payments are due to third parties under research and development collaboration arrangements or other contractual agreements, the milestone payment obligations are expensed when the milestone conditions are met and the amount of payment is reasonably estimable.

Once a compound receives regulatory approval, the Company records any milestone payments in identifiable intangible assets, less accumulated amortization and, unless the asset is determined to have an indefinite life, the Company amortizes the payments on a straight-line basis over the remaining agreement term or the expected product life cycle, whichever is shorter.

Certain third-party costs are included as a component of research and development expense. These expenses include fees paid to contract research organizations, or CROs, and other clinical trial costs, contractual services costs and costs for supply of its drug candidates. Depending upon the timing of payments to the service providers, the Company recognizes prepaid expenses or accrued expenses related to these costs. These accrued or prepaid expenses are based on management’s estimates of the work performed under service agreements, milestones achieved and experience with similar contracts in conjunction with known variable factors such as enrolled patients and site activity. The Company monitors each of these factors and adjusts estimates accordingly.

Patent Costs

Patent Costs

All patent-related costs incurred in connection with filing and prosecuting patent applications are expensed as incurred due to the uncertainty about the recovery of the expenditure. Amounts incurred are classified as general and administrative expenses.

Interest and Investment Income

Interest and Investment Income

Investment income consists primarily of interest income, accretion income earned and amortization expense incurred and realized gains or losses related to our marketable debt securities, interest income related to cash and cash equivalents and restricted cash and dividend income related to money market funds.

Stock-based Compensation

Stock-Based Compensation

The Company’s stock-based compensation programs include stock options, restricted stock units, or RSUs, and an employee stock purchase program, or ESPP. The Company accounts for stock-based compensation using the fair value method.

The Company measures all stock options and other stock-based awards granted to employees and directors based on the fair value on the date of the grant and recognizes compensation expense of those awards over the requisite service period, which is generally the vesting period of the respective award. The Company recognizes forfeitures at the time forfeitures occur.

The fair value of each option is estimated on the date of grant using the Black-Scholes option-pricing model. Expected volatility for the Company’s common stock is determined based on an average of the historical volatility of the Company and the historical volatility of a peer-group of similar public companies. The expected term of options granted to employees is calculated using the simplified method, which represents the average of the contractual term of the option and the weighted-average vesting period of the option. The simplified method is used as the Company does not have sufficient appropriate exercise data on which to base its own estimate. The assumed dividend yield is based upon the Company’s expectation of not paying dividends in the foreseeable future. The risk-free interest rate is based upon the U.S. Treasury yield curve commensurate with the expected term at the time of grant or remeasurement.

The stock-based compensation expense associated with purchase rights under the ESPP is measured at fair-value using a Black-Scholes option-pricing model at commencement of each offering period and recognized over that offering period. The Black-Scholes option pricing assumptions are similar to those used for stock options with the exception of the expected term of purchase rights for the ESPP which is based on the duration of an offering period.

The fair values of RSUs are based on the fair market value of the Company’s common stock on the date of the grant.

RSUs were historically granted to directors pursuant to the Company’s equity plan. Settlement for these RSUs is deferred until the earliest to occur of (i) the director’s termination of service, (ii) death, (iii) disability or (iv) a change in control of the Company. In the event of a change in control of the Company, the RSUs will vest in full.

The fair value of all stock-based awards is recognized as stock-based compensation expense on a straight-line basis over the vesting period, which is typically three years for RSUs and one or four years for stock options.

The Company classifies stock-based compensation expense in its statement of operations and comprehensive loss in the same way the payroll costs or service payments are classified for the related stock-based award recipients.

Income Taxes

Income Taxes

Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis, operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The measurement of net deferred tax assets is reduced by the amount of any tax benefit that, based on available evidence, is not expected to be realized, and a corresponding valuation allowance is established. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations.

Tax benefits are recognized only for tax positions that are more likely than not to be sustained upon examination by tax authorities. The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely to be realized upon settlement. A liability for unrecognized tax benefits is recorded for any tax benefits claimed in the Company’s tax returns that do not meet these recognition and measurement standards. The Company’s policy is to record interest and penalties on uncertain tax positions as a component of income tax expense in the consolidated statement of operations and comprehensive loss.

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. The weighted-average number of shares of common stock outstanding during the period includes any contingently issuable shares for which there is no circumstance under which those shares would not be issued and shares issuable upon the exercise of warrants to purchase common stock for no or nominal consideration.

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 the common equivalent shares for the period including any dilutive effect from unvested restricted stock units, outstanding stock options, potential shares issuable under the ESPP, and potential shares issuable upon conversion of preferred stock or exercise of outstanding warrants to purchase common stock.

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, 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.

Recently Adopted Accounting Pronouncements

Recently Adopted Accounting Pronouncements

In November 2023, the FASB issued Accounting Standards Update, or 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. The Company adopted ASU 2023-07 for the year ended December 31, 2024 retrospectively to all periods presented in the consolidated financial statement. The adoption of this ASU had no impact on reportable segments identified and had no effect on the Company’s consolidated financial position, results of operations, or cash flows. Additional required disclosure has been included within Note 16.

Recent Accounting Pronouncements Not Yet Adopted

Recent Accounting Pronouncements Not Yet Adopted

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.

In November 2024, the FASB issued ASU 2024-03 – Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures, which enhances the disclosures for various types of expenses. The standard is effective for public companies for annual periods beginning after December 15, 2026. Early adoption is available. The Company is still evaluating the full extent of the potential impact of the adoption of ASU 2024-03.

Subsequent Events

Subsequent Events

The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were available to be issued. Other than as described in Notes 11, 12 and 15,the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

Net Income (Loss) Per Common Share - Schedule of Weighted Average Dilutive Common Shares (Details) - shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Schedule of Weighted Average Dilutive Common Shares [Line Items]
Total potentially dilutive shares	22,701,727	11,419,601
Common Warrants [Member]
Schedule of Weighted Average Dilutive Common Shares [Line Items]
Total potentially dilutive shares	10,118,380
Series 1 Convertible Preferred Stock [Member]
Schedule of Weighted Average Dilutive Common Shares [Line Items]
Total potentially dilutive shares	7,993,217	7,993,217
Stock options [Member]
Schedule of Weighted Average Dilutive Common Shares [Line Items]
Total potentially dilutive shares	3,855,478	2,900,205
Underwriters’ Option [Member]
Schedule of Weighted Average Dilutive Common Shares [Line Items]
Total potentially dilutive shares	438,738
Restricted stock units [Member]
Schedule of Weighted Average Dilutive Common Shares [Line Items]
Total potentially dilutive shares	295,914	526,179

Marketable Debt Securities (Details) - USD ($)	12 Months Ended
Marketable Debt Securities (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Marketable Debt Securities [Abstract]
Realized gains and losses

Income Taxes - Schedule of Federal and State Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Current
Federal
State
Total current
Deferred
Federal	(11,192)	(9,627)
State	(8,583)	(4,124)
Total deferred	(19,775)	(13,751)
Change in valuation allowance	19,775	13,751
Total income tax expense (benefit)

Stockholders’ Equity (Details)				1 Months Ended		12 Months Ended
Stockholders’ Equity (Details)	Jan. 08, 2025 USD ($) shares	Dec. 09, 2024 $ / shares shares	Apr. 05, 2024 USD ($) $ / shares shares	Feb. 28, 2025 shares	Aug. 31, 2023 shares	Dec. 31, 2024 USD ($) $ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares	Mar. 31, 2025 shares	Dec. 11, 2024 USD ($)
Stockholders’ Equity [Line Items]
Common stock authorized						100,000,000	100,000,000
Common shares of par value (in Dollars per share) \| $ / shares						$ 0.001	$ 0.001
Common stock shares issued						35,044,772	11,364,903
Common stock, shares outstanding						35,044,772	11,364,903
Preferred stock, shares authorized						10,000,000	10,000,000
Preferred stock, par value (in Dollars per share) \| $ / shares						$ 0.001	$ 0.001
Private placement offering costs (in Dollars) \| $						$ 3,034,000
Purchase an additional share						2,402,305
Common Warrant [Member]
Stockholders’ Equity [Line Items]
Purchase of warrant			10,843,380
Purchase price per share (in Dollars per share) \| $ / shares			$ 4.15
Exercise price per share (in Dollars per share) \| $ / shares						$ 5.25
Warrants exercised						725,000
April Pre-Funded Warrant [Member]
Stockholders’ Equity [Line Items]
Purchase price per share (in Dollars per share) \| $ / shares			4.149
Exercise price per share (in Dollars per share) \| $ / shares			$ 0.001
December Pre-Funded Warrant [Member]
Stockholders’ Equity [Line Items]
Exercise price per share (in Dollars per share) \| $ / shares		$ 6.249
Maximum [Member]
Stockholders’ Equity [Line Items]
Beneficially owned percentage						9.99%
April 2024 Private Placement [Member]
Stockholders’ Equity [Line Items]
Stock issued in private placement			9,143,380
Pre funded warrants purchased shares			1,700,000
Gross proceeds from private placement (in Dollars) \| $			$ 44,998
Net proceeds from private placement (in Dollars) \| $			41,964
Private placement offering costs (in Dollars) \| $			$ 3,034
April 2024 Private Placement [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
April 2024 Pre-Funded Warrant or Common Warrant [Member] \| April 2024 Private Placement [Member] \| Maximum [Member]
Stockholders’ Equity [Line Items]
Beneficially owned percentage						4.99%
April 2024 Private Placement [Member]
Stockholders’ Equity [Line Items]
Additional terms of agreement						Both the April 2024 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 April 2024 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.
December 2024 Underwritten Public Offering [Member]
Stockholders’ Equity [Line Items]
Common shares of par value (in Dollars per share) \| $ / shares		$ 0.001
Shares issued in underwritten public offering		13,690,000
Price per share (in Dollars per share) \| $ / shares		$ 6.25
Gross proceeds (in Dollars) \| $									$ 100,100,000
Net proceeds (in Dollars) \| $									93,400,000
Public offering costs (in Dollars) \| $									$ 6,700,000
December Pre-Funded Warrant [Member]
Stockholders’ Equity [Line Items]
Pre funded warrants purchased shares		2,325,372
Exercise price per share (in Dollars per share) \| $ / shares		$ 0.001				$ 0.001
December Pre-Funded Warrant [Member] \| Maximum [Member]
Stockholders’ Equity [Line Items]
Beneficially owned percentage						4.99%
December 2024 Public Offering [Member]
Stockholders’ Equity [Line Items]
Additional terms of agreement						The December 2024 Pre-Funded Warrants contain standard adjustments to the exercise price, including for stock splits, stock dividends and pro rata distributions and contain customary terms regarding the treatment of such December 2024 Pre-Funded 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.
Subsequent Event [Member]
Stockholders’ Equity [Line Items]
Additional shares issued	438,738
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
Preferred stock convertible conversion ratio						1,000
Preferred stock, liquidation preference per share (in Dollars per share) \| $ / shares						$ 7.01
Preferred stock conversion limit						9.99%
Convertible preferred stock, percentage						19.99%
Preferred stock, liquidation preference per share (in Dollars per share) \| $ / shares						$ 10
Preferred shares redeemed during conversion					36
Converted share of common stock					35,823
Convertible preferred stock								1,185
Convertible preferred stock converted shares								1,185,248
Series 1 Convertible Preferred Stock [Member] \| Subsequent Event [Member]
Stockholders’ Equity [Line Items]
Preferred shares redeemed during conversion				1,191
Converted share of common stock				1,190,996
Underwriters Option [Member] \| December 2024 Underwritten Public Offering [Member]
Stockholders’ Equity [Line Items]
Purchase an additional share						2,402,305
Gross proceeds (in Dollars) \| $	$ 2,700,000
Net proceeds (in Dollars) \| $	2,500,000
Underwriters’ fees, legal costs and other expenses (in Dollars) \| $	$ 200,000
Underwriters Option [Member] \| Subsequent Event [Member] \| December 2024 Underwritten Public Offering [Member]
Stockholders’ Equity [Line Items]
Additional shares issued	438,738

Other Assets - Schedule of Other Assets Consists (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Other Assets [Abstract]
Prepaid research and development, non-current	$ 3,245	$ 2,661
Prepaid insurance, non-current		272
Other non-current assets	27	11
Total	$ 3,272	$ 2,944

Leases - Schedule of Annual Minimum Lease Payments of the Company’s Operating Lease Liabilities (Details) $ in Thousands	Dec. 31, 2024 USD ($)
Schedule of Annual Minimum Lease Payments of the Company’s Operating Lease Liabilities [Abstract]
2025	$ 1,395
2026	1,429
2027	1,429
2028	718
2029	87
Thereafter
Total future operating lease payments	5,058
Less: imputed interest	(575)
Present value of future minimum lease payments	$ 4,483

Organization and Nature of the Business

12 Months Ended

Dec. 31, 2024

Organization and Nature of the Business [Abstract]

Organization and Nature of the Business

1. Organization and Nature of the Business

Overview

Protara Therapeutics, Inc., and its consolidated subsidiaries (“Protara” or the “Company”), is a clinical-stage biopharmaceutical company committed to advancing transformative therapies for the treatment of cancer and rare diseases. Protara’s portfolio includes two development programs utilizing TARA-002, an investigational cell therapy in development for the treatment of non-muscle invasive bladder cancer, or NMIBC, and lymphatic malformations, or LMs. Additionally, the Company’s portfolio includes Intravenous, or IV, Choline Chloride, an investigational phospholipid substrate replacement therapy in development for patients receiving parenteral 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 12 months from the date of issuance of these consolidated financial statements.

Stock-Based Compensation (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Mar. 03, 2025	Jun. 07, 2024	Jan. 01, 2024	Jan. 01, 2023	Jan. 01, 2020
Stock-Based Compensation [Line Items]
Common stock subject to outstanding awards	3,855,478	2,900,205
Restricted Stock Units (RSUs) [Member]
Stock-Based Compensation [Line Items]
Unrecognized share based compensation (in Dollars)	$ 376
Recognized over a weighted average period	1 year 6 months 29 days
Number of RSUs	289,500	289,500
Shares issued	73,909
Number of shares settled	111,579
Net share settlement (in Dollars)	$ 83
Equity Option [Member]
Stock-Based Compensation [Line Items]
Unrecognized share based compensation (in Dollars)	$ 3,566
Recognized over a weighted average period	2 years 5 months 4 days
Intrinsic value of options (in Dollars)	$ 23	$ 0
Weighted average grant fair value per share (in Dollars per share)	$ 1.62	$ 2.36
2014 Equity Incentive Plan [Member]
Stock-Based Compensation [Line Items]
Number of shares							1,048,300
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	861,933
Amended and Restated 2014 Plan [Member] \| Maximum [Member]
Stock-Based Compensation [Line Items]
Number of shares					4,474,683	3,563,303
2017 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
2020 Inducement Plan [Member] \| Subsequent Event [Member]
Stock-Based Compensation [Line Items]
Number of shares			1,200,000
Shares added to available to grants			600,000
2024 Equity Incentive Plan [Member]
Stock-Based Compensation [Line Items]
Number of shares				1,500,000
Common stock subject to outstanding awards	93,000
Issuance of shares	1,407,000
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

Stockholders’ Equity

12 Months Ended

Dec. 31, 2024

Stockholders’ Equity [Abstract]

Stockholders’ Equity

11. Stockholders’ Equity

Common Stock

As of December 31, 2024, the Company had 100,000,000 shares of common stock authorized for issuance, $0.001 par value per share, of which 35,044,772 and 11,364,903 shares were issued and outstanding as of December 31, 2024 and 2023, respectively.

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

Preferred Stock

As of December 31, 2024 and 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 are authorized for issuance. As of December 31, 2024 and 2023, 7,991 shares were issued and outstanding.

Description of Series 1 Convertible Preferred Stock

Each share of Series 1 Convertible Preferred Stock is convertible into approximately 1,000 shares of the Company’s common stock, at a conversion price initially equal to approximately $7.01 per common share, subject to adjustment for any stock splits, stock dividends and similar events, at any time at the option of the holder, provided that any conversion of Series 1 Convertible Preferred Stock by a holder into shares of the Company’s common stock would be prohibited if, as a result of such conversion, the holder, together with its affiliates and any other person or entity whose beneficial ownership of the Company’s common stock would be aggregated with such holder’s for purposes of Section 13(d) of the Securities Exchange Act of 1934, as amended, would beneficially own more than 9.99% of the total number of shares of the Company’s common stock issued and outstanding after giving effect to such conversion. Upon written notice to the Company, the holder may from time to time increase or decrease such limitation to any other percentage not in excess of 19.99% specified in such notice. In addition, upon the occurrence of certain transactions that involve the merger or consolidation of the Company, an exchange or tender offer, a sale of all or substantially all of the assets of the Company or a reclassification of its Common Stock, each share of Series 1 Convertible Preferred Stock will be convertible into the kind and amount of securities, cash and/or other property that the holder of a number of shares of Common Stock issuable upon conversion of one share of Series 1 Convertible Preferred Stock would receive in connection with such transaction.

The terms of the Series 1 Convertible Preferred Stock provide that, in the event of a fundamental transaction (as such term is described in the certificate of designation of preferences, rights and limitations of series 1 convertible non-voting preferred stock), each share of Series 1 Convertible Preferred Stock outstanding will thereafter be convertible into the kind and amount of securities, cash and/or other property which a holder of the number of shares of common stock of the Company issuable upon conversion of one share of Series 1 Convertible Preferred Stock immediately prior to such fundamental transaction would have been entitled to receive pursuant to such fundamental transaction, provided that, if the value of the aggregate of such securities, cash and/or other property the which the holder of one share of Series 1 Convertible Preferred Stock would be entitled to upon conversion thereof would be less than the stated value, then each outstanding share of Series 1 Convertible Preferred Stock will instead be convertible into such kind of securities, cash and/or other property with an aggregate value equal to the stated value.

Each share of Series 1 Convertible Preferred Stock is entitled to a preference of $10.00 per share upon liquidation of the Company, and thereafter will share ratably in any distributions or payments on an as-converted basis with the holders of Common Stock.

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

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

Subsequent to December 31, 2024, in February 2025, approximately 1,191 shares of Series 1 Convertible Preferred Stock were converted into 1,190,996 shares of common stock. Additionally, in March 2025, approximately 1,185 shares of Series 1 Convertible Preferred Stock were converted into 1,185,248 shares of common stock.

April 2024 Private Placement

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 April 2024 Private Placement, an aggregate of 9,143,380 shares of the Company’s common stock, or the April 2024 Shares, and, for certain purchasers, pre-funded warrants, or the April 2024 Pre-Funded Warrants, to purchase an aggregate of 1,700,000 shares of the Company’s common stock. In each case, the April 2024 Shares or April 2024 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 April 2024 Share, along with its attached Common Warrant, had a purchase price of $4.15, and each April 2024 Pre-Funded Warrant, along with its attached Common Warrant, had a purchase price of $4.149. The closing date of the April 2024 Private Placement was April 10, 2024. The April 2024 Private Placement resulted in gross proceeds of approximately $44,998 and net proceeds of approximately $41,964, reflecting approximately $3,034 of placement agent’s fees, legal costs and other expenses connected with the transaction.

The April 2024 Pre-Funded Warrants are exercisable at any time, 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, or BCG,-Unresponsive patients in the ADVANCED-2 (Cohort B) clinical trial, at an exercise price of $5.25 per share.

The April 2024 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 9.99%, or for certain holders, 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 April 2024 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 April 2024 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 April 2024 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 April 2024 Pre-Funded Warrants and Common Warrants met the requirements to be classified in stockholders’ equity.

The fair market value of the April 2024 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 April 2024 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 April 2024 Shares, April 2024 Pre-Funded Warrants and Common Warrants have been recorded in additional paid in capital.

As of December 31, 2024, 725,000 Common Warrants have been exercised. As of December 31, 2024, no Common Warrants have expired and no April 2024 Pre-Funded Warrants have been exercised or expired.

December 2024 Public Offering

On December 9, 2024, the Company entered into an underwriting agreement, or the Underwriting Agreement, with TD Securities (USA) LLC, Cantor Fitzgerald & Co. and LifeSci Capital LLC, as representatives, or the Representatives, of the several underwriters named therein, or collectively, the Underwriters, pursuant to which the Company agreed to sell and issue to the Underwriters an aggregate of 13,690,000 shares, or the December 2024 Shares, of common stock of the Company, par value $0.001 per share and, for certain purchasers, pre-funded warrants, or the December 2024 Pre-Funded Warrants, to purchase an aggregate of 2,325,372 shares of Common Stock, or the December 2024 Public Offering. The price to the public in the December 2024 Public Offering was $6.25 per December 2024 Share and $6.249 per December 2024 Pre-Funded Warrant, which is the price per share at which the December 2024 Shares were sold to the public in the December 2024 Public Offering, minus the $0.001 exercise price per December 2024 Pre-Funded Warrant. In addition, under the terms of the Underwriting Agreement the Company granted the Underwriters the option, for 30 days, to purchase up to an additional 2,402,305 shares of common stock at the public offering price, less underwriting discounts and commissions, or the Underwriters’ Option.

The December 2024 Public Offering closed on December 11, 2024, resulting in gross proceeds of approximately $100.1 million and net proceeds of approximately $93.4 million, reflecting approximately $6.7 million of underwriters’ fees, legal costs and other expenses connected with the transaction.

The December 2024 Pre-Funded Warrants are exercisable at any time, at an exercise price of $0.001 per share. The December 2024 Pre-Funded Warrants contain standard adjustments to the exercise price, including for stock splits, stock dividends and pro rata distributions and contain customary terms regarding the treatment of such December 2024 Pre-Funded 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. Additionally, the December 2024 Pre-Funded Warrants include restrictions on exercise in the event the Purchaser’s beneficial ownership of the Company’s common stock would exceed 4.99% of the number of shares of Common Stock outstanding immediately after giving effect to the exercise.

The Company concluded that the December 2024 Pre-Funded Warrants met the requirements to be classified in stockholders’ equity.

The fair market value of the December 2024 Pre-Funded Warrants has been determined as the spread between the price paid by the Underwriters and the share price of our stock on the agreement date. The estimated fair values of the December 2024 Shares and December 2024 Pre-Funded Warrants have been recorded in additional paid in capital.

As of December 31, 2024, no December 2024 Pre-Funded Warrants have expired or have been exercised.

Subsequent to December 31, 2024, on January 8, 2025, the Underwriters notified the Company of their determination to exercise the Underwriters’ Option in part, and purchased an additional 438,738 shares of Common Stock, at the public offering price less underwriting discounts and commissions. Closing for the partial exercise of the Underwriters’ Option occurred on January 13, 2025. The transaction costs will be charged to additional paid in capital in the period the Underwriters’ Option was exercised.

The exercise of the Underwriters’ Option resulted in gross proceeds of approximately $2.7 million and net proceeds of approximately $2.5 million, reflecting approximately $0.2 million of underwriters’ fees, legal costs and other expenses connected with the transaction.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478448/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480237/815-40-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 16
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-16

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

+ Details

Consolidated Statements of Changes in Stockholders’ Equity - USD ($) $ in Thousands	Preferred Stock Series 1 Convertible Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income (Loss)	Total
Balance Beginning at Dec. 31, 2022		$ 11	$ 262,724	$ (159,964)	$ (688)	$ 102,083
Balance Beginning (in Shares) at Dec. 31, 2022	8,027	11,267,389
Issuance of common stock upon settlement of restricted stock units			(91)			(91)
Issuance of common stock upon settlement of restricted stock units (in Shares)		61,691
Stock-based compensation - restricted stock units			1,208			1,208
Stock-based compensation - stock options			4,884			4,884
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
Unrealized gain (loss) on marketable debt securities					657	657
Net income (loss)				(40,420)		(40,420)
Balance Ending at Dec. 31, 2023		$ 11	268,725	(200,384)	(31)	68,321
Balance Ending (in Shares) at Dec. 31, 2023	7,991	11,364,903
Issuance of common stock upon settlement of restricted stock units			(83)			(83)
Issuance of common stock upon settlement of restricted stock units (in Shares)		73,909
Issuance of common stock upon exercise of stock options			135			$ 135
Issuance of common stock upon exercise of stock options (in Shares)		47,580				47,580
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 and pre-funded warrants from public offering, net of offering costs of $6,665		$ 13	93,415			93,428
Issuance of common stock and pre-funded warrants from public offering, net of offering costs of $6,665 (in Shares)		13,690,000
Issuance of common stock from exercise of common warrants		$ 1	3,806			3,807
Issuance of common stock from exercise of common warrants (in Shares)		725,000
Stock-based compensation - restricted stock units			480			480
Stock-based compensation - stock options			3,645			3,645
Unrealized gain (loss) on marketable debt securities					33	33
Net income (loss)				(44,596)		(44,596)
Balance Ending at Dec. 31, 2024		$ 35	$ 412,077	$ (244,980)	$ 2	$ 167,134
Balance Ending (in Shares) at Dec. 31, 2024	7,991	35,044,772

Net Income (Loss) Per Common Share

12 Months Ended

Dec. 31, 2024

Net Income (Loss) Per Common Share [Abstract]

Net Income (Loss) per Common Share

15. 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 Year Ended December 31,
	2024			2023
Numerator:
Net income (loss) attributable to common stockholders	$	(44,596	)	$	(40,420	)
Denominator
Weighted-average shares of common stock outstanding, basic and diluted		20,592,847			11,331,338
Net income (loss) per share attributable to common stockholders, basic and diluted	$	(2.17	)	$	(3.57	)

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 December 31,
	2024		2023
Common Warrants		10,118,380		-
Series 1 Convertible Preferred Stock		7,993,217		7,993,217
Stock options		3,855,478		2,900,205
Underwriters’ Option		438,738		-
Restricted stock units		295,914		526,179
Total potentially dilutive shares		22,701,727		11,419,601

Subject to the terms of the Underwriting Agreement, the Underwriters’ Option allowed for the purchase of an additional 2,402,305 shares of common stock. Subsequent to December 31, 2024, on January 8, 2025, the Underwriters notified the Company of their determination to exercise the Underwriters’ Option in part, and purchased an additional 438,738 shares of Common Stock, see Note 11 for further discussion.

Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Operating expenses:
Research and development	$ 31,704	$ 24,989
General and administrative	17,450	18,624
Total operating expenses	49,154	43,613
Income (Loss) from operations	(49,154)	(43,613)
Other income (expense), net:
Interest and investment income (expenses)	4,171	3,193
Other income (expense)	387
Other income (expense), net	4,558	3,193
Net income (loss)	(44,596)	(40,420)
Other comprehensive income (loss):
Net unrealized gain (loss) on marketable debt securities	33	657
Other comprehensive income (loss)	33	657
Comprehensive income (loss)	$ (44,563)	$ (39,763)
Net income (loss) per share attributable to common stockholders, basic (in Dollars per share)	$ (2.17)	$ (3.57)
Net income (loss) per share attributable to common stockholders, diluted (in Dollars per share)	$ (2.17)	$ (3.57)
Weighted-average shares outstanding, basic (in Shares)	20,592,847	11,331,338
Weighted-average shares outstanding, diluted (in Shares)	20,592,847	11,331,338

Other Assets

12 Months Ended

Dec. 31, 2024

Other Assets [Abstract]

Other Assets

7. Other Assets

Other assets consists of the following:

	As of
	December 31,
	2024		2023
Prepaid research and development, non-current	$	3,245	$	2,661
Prepaid insurance, non-current		-		272
Other non-current assets		27		11
Total	$	3,272	$	2,944

Leases - Schedule of Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Schedule Of Operating Leases Abstract
Operating lease expense	$ 1,353	$ 1,423
Total	$ 1,353	$ 1,423

Stock-Based Compensation - Schedule of Restricted Stock Unit Activity (Details) - Restricted stock unit [Member]	12 Months Ended
	Dec. 31, 2024 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [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)	12 Months Ended
Summary of Significant Accounting Policies (Details)	Dec. 31, 2024
Summary of Significant Accounting Policies [Line Items]
Percentage of largest amount of benefit	50.00%
Restricted Stock Units (RSUs) [Member]
Summary of Significant Accounting Policies [Line Items]
Vesting Period	3 years
Minimum [Member] \| Stock Options [Member]
Summary of Significant Accounting Policies [Line Items]
Vesting period option	1 year
Maximum [Member] \| Stock Options [Member]
Summary of Significant Accounting Policies [Line Items]
Vesting period option	4 years

- 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)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476176/805-60-65-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 60
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476176/805-60-65-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 60
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476176/805-60-65-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 848
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483550/848-10-65-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480016/944-40-65-2

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478666/740-323-65-2

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478666/740-323-65-2

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(4)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478666/740-323-65-2

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478666/740-323-65-2

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (d)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478666/740-323-65-2

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (d)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478666/740-323-65-2

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478666/740-323-65-2

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478666/740-323-65-2

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478666/740-323-65-2

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 848
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (a)(3)(iii)(03)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483550/848-10-65-2

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 848
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (a)(3)(iii)(01)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483550/848-10-65-2

Reference 26: http://www.xbrl.org/2003/role/disclosureRef
-Topic 848
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483550/848-10-65-2

Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Topic 848
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483550/848-10-65-2

Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Topic 848
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483550/848-10-65-1

Reference 29: http://www.xbrl.org/2003/role/disclosureRef
-Topic 842
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 8
-Subparagraph (c)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479832/842-10-65-8

Reference 30: http://www.xbrl.org/2003/role/disclosureRef
-Topic 842
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 8
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479832/842-10-65-8

Reference 31: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 50
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477123/405-50-65-1

Reference 32: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 13
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482477/820-10-65-13

Reference 33: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482477/820-10-65-13

Reference 34: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 5
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479654/326-10-65-5

Reference 35: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 5
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479654/326-10-65-5

Reference 36: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 5
-Subparagraph (b)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479654/326-10-65-5

Reference 37: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 5
-Subparagraph (c)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479654/326-10-65-5

Reference 38: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480528/815-20-65-6

Reference 39: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480528/815-20-65-6

Reference 40: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480528/815-20-65-6

Reference 41: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480528/815-20-65-6

Reference 42: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480528/815-20-65-6

Reference 43: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (h)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480528/815-20-65-6

Reference 44: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (h)(1)(i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480528/815-20-65-6

Reference 45: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (h)(1)(iii)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480528/815-20-65-6

Reference 46: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (h)(1)(iv)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480528/815-20-65-6

Reference 47: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (i)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480528/815-20-65-6

Reference 48: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (i)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480528/815-20-65-6

Reference 49: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479845/805-20-65-3

Reference 50: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479845/805-20-65-3

Reference 51: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 3
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479845/805-20-65-3

Reference 52: http://www.xbrl.org/2003/role/disclosureRef
-Topic 842
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 5
-Subparagraph (d)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479832/842-10-65-5

Reference 53: http://www.xbrl.org/2003/role/disclosureRef
-Topic 105
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479343/105-10-65-6

Reference 54: http://www.xbrl.org/2003/role/disclosureRef
-Topic 105
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479343/105-10-65-6

Reference 55: http://www.xbrl.org/2003/role/disclosureRef
-Topic 105
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479343/105-10-65-6

Reference 56: http://www.xbrl.org/2003/role/disclosureRef
-Topic 105
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479343/105-10-65-6

Reference 57: http://www.xbrl.org/2003/role/disclosureRef
-Topic 105
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479343/105-10-65-6

Reference 58: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480016/944-40-65-2

Reference 59: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480016/944-40-65-2

Reference 60: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480016/944-40-65-2

Reference 61: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (f)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480016/944-40-65-2

Reference 62: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (f)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480016/944-40-65-2

Reference 63: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(2)(i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480016/944-40-65-2

Reference 64: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(2)(ii)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480016/944-40-65-2

Reference 65: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(2)(iii)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480016/944-40-65-2

Reference 66: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(2)(iv)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480016/944-40-65-2

Reference 67: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (h)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480016/944-40-65-2

Reference 68: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (h)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480016/944-40-65-2

Reference 69: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 5
-Subparagraph (SAB Topic 11.M.Q2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480530/250-10-S99-5

Reference 70: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 4
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479654/326-10-65-4

Reference 71: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 4
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479654/326-10-65-4

Reference 72: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 4
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479654/326-10-65-4

Reference 73: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 8
-Subparagraph (d)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482615/740-10-65-8

Reference 74: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 8
-Subparagraph (d)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482615/740-10-65-8

Reference 75: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 4
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479654/326-10-65-4

Reference 76: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 4
-Subparagraph (e)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479654/326-10-65-4

Reference 77: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 4
-Subparagraph (e)(4)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479654/326-10-65-4

Reference 78: http://www.xbrl.org/2003/role/disclosureRef
-Topic 926
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483194/926-20-65-2

Reference 79: http://www.xbrl.org/2003/role/disclosureRef
-Topic 926
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483194/926-20-65-2

Reference 80: http://www.xbrl.org/2003/role/disclosureRef
-Topic 926
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483194/926-20-65-2

Reference 81: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-3

Reference 82: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-1

Reference 83: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-1

Reference 84: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-1

Reference 85: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482635/260-10-55-15

Reference 86: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483421/250-10-45-6

Reference 87: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480175/815-40-65-1

Reference 88: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480175/815-40-65-1

Reference 89: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480175/815-40-65-1

Reference 90: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (b)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480175/815-40-65-1

Reference 91: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480175/815-40-65-1

Reference 92: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480175/815-40-65-1

Reference 93: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480175/815-40-65-1

Reference 94: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (e)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480175/815-40-65-1

Reference 95: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (e)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480175/815-40-65-1

Reference 96: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (e)(4)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480175/815-40-65-1

Reference 97: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480175/815-40-65-1

Reference 98: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480424/946-10-50-3

Reference 99: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 60
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (b)
-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

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

12 Months Ended

Dec. 31, 2023

Dec. 31, 2024

Schedule of Stock Option Activities [Abstract]

Number of Options, Balance at ending

2,900,205

3,855,478

Weighted Average Exercise Price, Balance at ending

$ 9.5

$ 7.3

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

8 years 10 days

7 years 7 months 28 days

Aggregate Intrinsic Value, Balance at ending

^[1]

$ 20

$ 6,736

Number of Options, Vested or expected to vest

3,855,478

Weighted Average Exercise Price, Vested or expected to vest

$ 7.3

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

7 years 7 months 28 days

Aggregate Intrinsic Value, Vested or expected to vest

^[1]

$ 6,736

Number of Options, Exercisable

1,963,151

Weighted Average Exercise Price, Exercisable

$ 11.73

Weighted Average Remaining Contractual Term (years), Exercisable

6 years 8 months 15 days

Aggregate Intrinsic Value, Exercisable

^[1]

$ 1,580

Number of Options, Granted

1,394,700

Weighted Average Exercise Price, Granted

$ 2.04

Number of Options, Exercised

(47,580)

Weighted Average Exercise Price, Exercised

$ 2.83

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, 2024. The intrinsic value of options exercised during the years ended December 31, 2024 and 2023 were $23 and $0, respectively.

Summary of Significant Accounting Policies - Schedule of Cash and Cash Equivalents, and Restricted Cash (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Cash and Cash Equivalents, and Restricted Cash [Abstract]
Cash and cash equivalents	$ 162,798	$ 39,586
Restricted cash, non-current	745	745
Total cash and cash equivalents and restricted cash shown in the consolidated statements of cash flows	$ 163,543	$ 40,331	$ 24,872

Cover - USD ($) $ in Millions	12 Months Ended
Cover - USD ($) $ in Millions	Dec. 31, 2024	Feb. 28, 2025	Jun. 28, 2024
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Document Financial Statement Error Correction [Flag]	false
Entity Interactive Data Current	Yes
ICFR Auditor Attestation Flag	false
Amendment Flag	false
Document Period End Date	Dec. 31, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Documents Incorporated by Reference [Text Block]	Portions of the registrant’s definitive Proxy Statement to be filed with the Securities and Exchange Commission by April 30, 2025 are incorporated by reference into Part III of this report.
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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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 Public Float			$ 35.0
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, par value $0.001 per share
Trading Symbol	TARA
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		36,767,465

Employee Benefit Plan

12 Months Ended

Dec. 31, 2024

Employee Benefit Plan [Abstract]

Employee Benefit Plan

14. Employee Benefit Plan

The Company maintains a defined contribution benefit plan under section 401(k) of the Internal Revenue Code covering substantially all qualified employees of the Company, or the 401(k) Plan. Under the 401(k) Plan, the Company matches 100% of employee contributions up to 4% of employee compensation. For the years ended December 31, 2024 and 2023, the Company recorded expenses of $251 and $237, respectively, representing employer contributions under the 401(k) Plan.

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2024

Stock-Based Compensation [Abstract]

Schedule of Restricted Stock Unit Activity

The following table summarizes restricted stock unit activity:

	Restricted Stock Units			Weighted Average Grant Date Fair Value
Non-vested at December 31, 2023		236,679		$	7.07
Granted		210,700			1.91
Forfeited		(39,886	)		2.89
Vested		(111,579	)		10.45
Non-vested at December 31, 2024		295,914		$	2.69

Schedule of the Fair Value of Stock Options Granted

The Company determined the fair value of stock options granted utilizing the Black-Scholes valuation model and based upon the assumptions as provided below:

	For the Year Ended December 31,
	2024			2023
Exercise price	$	1.91 - $5.18		$	1.20 - $3.91
Dividend yield		0.00	%		0.00	%
Expected volatility		95.56% - 99.20	%		90.00% - 98.00	%
Risk-free interest rate		3.69% - 4.49	%		3.46% - 4.73	%
Expected life (in years)		5.27 - 6.08			5.27 - 6.08

Schedule of Stock Option Activities

The following table summarizes stock option activities for the year ended December 31, 2024:

	Number of Options			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (years)		Aggregate Intrinsic Value⁽¹⁾
Outstanding at December 31, 2023		2,900,205		$	9.50		8.03	$	20
Granted		1,394,700			2.04
Exercised		(47,580	)		2.83
Forfeited		(302,137	)		3.14
Expired		(89,710	)		12.97
Outstanding at December 31, 2024		3,855,478		$	7.30		7.66	$	6,736

Vested or expected to vest at December 31, 2024		3,855,478		$	7.30		7.66	$	6,736
Exercisable as of December, 31 2024		1,963,151		$	11.73		6.71	$	1,580

(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, 2024. The intrinsic value of options exercised during the years ended December 31, 2024 and 2023 were $23 and $0, respectively.

Schedule of Stock-Based Compensation Costs

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

	For the Year Ended December 31,
	2024		2023
Stock Options	$	3,645	$	4,884
RSUs		480		1,208
Total	$	4,125	$	6,092

Schedule of Stock-Based Compensation Expense

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

	For the Year Ended December 31,
	2024		2023
General and administrative	$	3,060	$	4,439
Research and development		1,065		1,653
Total	$	4,125	$	6,092

Leases - Schedule of Weighted Average Remaining Lease Term and the Weighted Average Discount Rate for Operating Leases (Details)	Dec. 31, 2024	Dec. 31, 2023
Schedule Of Weighted Average Remaining Lease Term And The Weighted Average Discount Rate For Operating Leases Abstract
Weighted-average discount rate	7.00%	7.00%
Weighted-average remaining lease term – operating lease (in months)	43 months	55 months

Marketable Debt Securities - Schedule of Marketable Debt Securities in a Loss Position (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2024
Debt Securities, Available-for-Sale [Line Items]
Estimated Fair Value	$ 25,994	$ 7,494
Unrealized Losses	(31)
In Continuous Loss Position Less Than 12 Months [Member]
Debt Securities, Available-for-Sale [Line Items]
Estimated Fair Value	21,997
Unrealized Losses	(28)
In Continuous Loss Position Greater Than 12 Months [Member]
Debt Securities, Available-for-Sale [Line Items]
Estimated Fair Value	3,997
Unrealized Losses	(3)
Corporate Bonds – Presented in Marketable Debt Securities [Member]
Debt Securities, Available-for-Sale [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]
Debt Securities, Available-for-Sale [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]
Debt Securities, Available-for-Sale [Line Items]
Estimated Fair Value	3,997
Unrealized Losses	(3)
Agency Bonds – Presented in Marketable Debt Securities [Member]
Debt Securities, Available-for-Sale [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]
Debt Securities, Available-for-Sale [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]
Debt Securities, Available-for-Sale [Line Items]
Estimated Fair Value
Unrealized Losses

- 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 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aa)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aaa)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

+ Details

Insider Trading Policies and Procedures	3 Months Ended
Insider Trading Policies and Procedures	Dec. 31, 2024
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Property and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2024

Property and Equipment, Net [Abstract]

Schedule of Property and Equipment, Net

Property and equipment, net consists of the following:

	As of
	December 31,
	2024			2023
Computer equipment	$	235		$	247
Furniture, fixtures and other		352			352
Laboratory equipment		913			913
Leasehold improvements		553			553
Property and equipment not yet placed into service		80			55
Total property and equipment		2,133			2,120
Less: Accumulated depreciation		(1,106	)		(824	)
Total property and equipment, net	$	1,027		$	1,296

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Cash flows from operating activities:
Net income (loss)	$ (44,596)	$ (40,420)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Stock-based compensation	4,125	6,092
Operating lease right-of-use asset	1,009	1,013
Depreciation	332	341
Amortization of premium (Accretion of discount) on marketable debt securities	(685)	(444)
Changes in operating assets and liabilities:
Prepaid expenses and other current assets	1,262	(1,265)
Other assets	(328)	(2,300)
Accounts payable	1,381	848
Accrued expenses and other current liabilities	2,676	(505)
Operating lease liabilities	(984)	(917)
Net cash provided by (used in) operating activities	(35,808)	(37,557)
Cash flows from investing activities:
Purchase of marketable debt securities	(29,382)	(12,186)
Proceeds from maturity and redemption of marketable debt securities	48,600	65,338
Purchase of property and equipment	(63)	(45)
Net cash provided by (used in) investing activities	19,155	53,107
Cash flows from financing activities:
Proceeds from public offering, net of offering costs of $6,051	94,042
Proceeds from private placement, net of offering costs of $3,034	41,964
Proceeds from exercise of common warrants	3,807
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	139,865	(91)
Net increase (decrease) in cash and cash equivalents and restricted cash	123,212	15,459
Cash and cash equivalents and restricted cash - beginning of year	40,331	24,872
Cash and cash equivalents and restricted cash - end of year	163,543	40,331
Supplemental disclosure of cash flow information:
Interest
Income taxes
Supplemental disclosure of non-cash investing and financing activities:
Proceeds from public offering – offering costs incurred but not paid	$ 614

Marketable Debt Securities (Tables)

12 Months Ended

Dec. 31, 2024

Investments, Debt and Equity Securities [Abstract]

Schedule of Marketable Debt Securities

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

	As of December 31, 2024
	Amortized Cost		Unrealized Gains		Unrealized Losses		Estimated Fair Value
U.S. Treasury securities – presented in marketable debt securities		7,492		2		-		7,494
Total	$	7,492	$	2	$	-	$	7,494

	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 Interest and Investment Income

Interest and investment income consists of the following:

	For the Year Ended December 31,
	2024		2023
Interest income	$	3,326	$	2,727
Accretion of discount (Amortization of premium), net		809		454
Dividend income		36		12
Total interest and investment income	$	4,171	$	3,193

Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2024

Accrued Expenses and Other Current Liabilities [Abstract]

Accrued Expenses and Other Current Liabilities

8. Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following:

	As of
	December 31,
	2024		2023
Employee costs	$	2,533	$	2,112
Research and development		2,740		440
Other expenses		135		180
Total	$	5,408	$	2,732

Leases

12 Months Ended

Dec. 31, 2024

Leases [Abstract]

Leases

9. Leases

Operating leases

In December 2020, the Company entered into an agreement to lease approximately 10,300 square feet of office space in New York, New York, or the Office Lease, which commenced in April 2021. Annual rent is approximately $1,117. The Office Lease has a term of approximately seven years and contains provisions for a free-rent period, annual rent increases and an allowance for tenant improvements. The Company has an option to extend the term by five years, however, the Company determined at the lease commencement date that it was not reasonably certain to exercise the renewal option and such renewal was excluded from the operating lease ROU asset and operating lease liability recorded for this lease.

The Company is responsible for real estate taxes, maintenance and other operating expenses applicable to the leased premises which are recognized as variable lease expense in the period when incurred. In conjunction with the Office Lease, the Company established a letter of credit of approximately $745 secured by cash balances included in restricted cash, non-current, within the consolidated balance sheets.

In June 2021, the Company amended the existing agreement with its contract development and manufacturing organization, or CDMO, establishing a term of eight-years from the amendment date.

Leases classified as operating leases are included in operating lease ROU assets, operating lease liabilities and operating lease liabilities, non-current, in the Company’s consolidated balance sheets. The Office Lease and the CDMO leased spaces are included in operating lease ROU assets and operating lease liabilities within the consolidated balance sheets. The Office Lease and the CDMO leased spaces are located within the United States. Cash paid for operating lease liabilities was $1,327 and $1,234 during the years ended December 31, 2024 and 2023, respectively.

Lease expense consists of the following:

	For the Year Ended December 31,
Lease expense	2024		2023
Operating lease expense	$	1,353	$	1,423
Total	$	1,353	$	1,423

Variable lease expense for the year ended December 31, 2024 was $99. Variable lease expense for the year ended December 31, 2023 was not material.

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

	As of December 31,
	2024			2023

Weighted-average discount rate		7.0	%		7.0	%
Weighted-average remaining lease term – operating lease (in months)		43			55

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

For the year ending December 31:	Operating Lease Payments
2025	$	1,395
2026		1,429
2027		1,429
2028		718
2029		87
Thereafter		-
Total future operating lease payments		5,058
Less: imputed interest		(575	)
Present value of future minimum lease payments	$	4,483

Income Taxes - Schedule of Statutory Federal Income Tax to Income Before Provision for Income Taxes (Details)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Schedule of Statutory Federal Income Tax to Income Before Provision for Income Taxes [Abstract]
U.S. federal statutory rate	(21.00%)	(21.00%)
State taxes, net of federal benefit	(11.80%)	(7.80%)
State rate change	(8.10%)	(4.00%)
Research and development credits	(3.50%)	(2.40%)
True-up to prior years return	1.50%	2.20%
Stock-based compensation	(1.60%)	(1.30%)
Other		0.40%
Change in valuation allowance	44.50%	33.90%
Effective tax rate

Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Income Taxes [Line Items]
Effective tax rate, percentage
Federal rate, percentage	21.00%	21.00%
State taxes, net of federal benefit	11.80%	7.80%
Apportionment changes, percentage	8.10%	4.00%
Valuation allowance impact, percentage	(44.50%)	(33.90%)
Net operating losses (in Dollars)	$ 37,195	$ 30,731
Carried forward tax year	20 years
Taxable income offset percentage	80.00%
Valuation allowance (in Dollars)	$ 72,500	52,700
U.S Federal and State [Member]
Income Taxes [Line Items]
Net operating losses (in Dollars)	244,842	$ 187,492
Federal NOL [Member]
Income Taxes [Line Items]
Carried forward tax (in Dollars)	$ 600
Net Operating Loss Carryforwards Expiration Year	2037
Carried forward indefinitely (in Dollars)	$ 148,192

Income Taxes - Schedule of Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Deferred tax assets:
Net operating loss carry forwards	$ 37,195	$ 30,731
Capitalized research and development	18,336	9,611
Stock option expense	6,342	4,464
Research and development credits	6,931	4,824
Operating lease liability	1,471	1,485
RSU expense	3,173	2,723
Other	817	467
Total deferred tax assets	74,265	54,305
Valuation allowance	(72,509)	(52,734)
Deferred tax assets, net of valuation allowance	1,756	1,571
Deferred tax liabilities:
Operating right-of-use asset	(1,396)	(1,430)
Other	(360)	(141)
Total deferred tax liabilities	(1,756)	(1,571)
Deferred tax assets, net of valuation allowance and deferred tax liabilities

Stock-Based Compensation

12 Months Ended

Dec. 31, 2024

Stock-Based Compensation [Abstract]

Stock-Based Compensation

12. 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 to increase the number of shares of stock available for issuance under the 2014 Equity Incentive Plan to 1,048,300 shares and made conforming changes and updates pursuant to Section 162(m) of the Code.

The Amended and Restated 2014 Plan provided 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 provided that the number of shares reserved and available for issuance would 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 Amended and Restated 2014 Plan.

On January 1, 2023, pursuant to the annual evergreen feature of the Amended and Restated 2014 Plan, the number of shares authorized under the Amended and Restated 2014 Plan, was increased by 861,933 shares to 3,563,303 shares.

On January 1, 2024, pursuant to the annual evergreen feature of the Amended and Restated 2014 Plan, the number of shares authorized under the Amended and Restated 2014 Plan, 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 Amended and Restated 2014 Plan.

As of December 31, 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 of the Company), its Board of Directors and its stockholders approved the ArTara Therapeutics, Inc. 2017 Equity Incentive Plan to enable Private ArTara and its affiliates to recruit and retain highly qualified personnel and to incentivize personnel for productivity and growth.

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

As of December 31, 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 ArTara Therapeutics, Inc. Inducement Plan, or the 2020 Inducement Plan, in order to award nonstatutory stock options, restricted stock awards, restricted stock unit awards and other stock-based awards to persons not previously an employee or director of the Company, or following a bona fide period of non-employment, as an inducement material to such persons entering into employment with the Company.

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

As of December 31, 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.

Subsequent to December 31, 2024, on March 3, 2025, the Compensation Committee approved a Certificate of First Amendment to the 2020 Inducement Plan to increase the number of shares provided for under the plan by 600,000 shares to 1,200,000 shares.

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 2024 EIP.

As of December 31, 2024, there were 93,000 shares of common stock subject to outstanding awards and 1,407,000 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 December 31, 2024, the number of shares available for issuance was 1,000,000. During year ended December 31, 2024, no shares were issued under the 2024 ESPP.

Restricted Stock Units

The following table summarizes restricted stock unit activity:

	Restricted Stock Units			Weighted Average Grant Date Fair Value
Non-vested at December 31, 2023		236,679		$	7.07
Granted		210,700			1.91
Forfeited		(39,886	)		2.89
Vested		(111,579	)		10.45
Non-vested at December 31, 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 December 31, 2024, the unamortized value of RSUs was $376. As of December 31, 2024, the weighted average remaining amortization period was 1.58 years. As of December 31, 2024 and 2023, 289,500 RSUs have vested that have not yet been settled into shares of the Company’s common stock.

During the year ended December 31, 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 Company determined the fair value of stock options granted utilizing the Black-Scholes valuation model and based upon the assumptions as provided below:

	For the Year Ended December 31,
	2024			2023
Exercise price	$	1.91 - $5.18		$	1.20 - $3.91
Dividend yield		0.00	%		0.00	%
Expected volatility		95.56% - 99.20	%		90.00% - 98.00	%
Risk-free interest rate		3.69% - 4.49	%		3.46% - 4.73	%
Expected life (in years)		5.27 - 6.08			5.27 - 6.08

The following table summarizes stock option activities for the year ended December 31, 2024:

	Number of Options			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (years)		Aggregate Intrinsic Value⁽¹⁾
Outstanding at December 31, 2023		2,900,205		$	9.50		8.03	$	20
Granted		1,394,700			2.04
Exercised		(47,580	)		2.83
Forfeited		(302,137	)		3.14
Expired		(89,710	)		12.97
Outstanding at December 31, 2024		3,855,478		$	7.30		7.66	$	6,736

Vested or expected to vest at December 31, 2024		3,855,478		$	7.30		7.66	$	6,736
Exercisable as of December, 31 2024		1,963,151		$	11.73		6.71	$	1,580

(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, 2024. The intrinsic value of options exercised during the years ended December 31, 2024 and 2023 were $23 and $0, respectively.

The weighted average grant date fair value per share of the options granted during the years ended December 31, 2024 and 2023 was $1.62 and $2.36, respectively. As of December 31, 2024, there was approximately $3,566 of unrecognized share-based compensation for unvested stock option grants which is expected to be recognized over a weighted average period of 2.43 years. The total unrecognized share-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 expense recognized:

	For the Year Ended December 31,
	2024		2023
Stock Options	$	3,645	$	4,884
RSUs		480		1,208
Total	$	4,125	$	6,092

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

	For the Year Ended December 31,
	2024		2023
General and administrative	$	3,060	$	4,439
Research and development		1,065		1,653
Total	$	4,125	$	6,092

Prepaid Expenses and Other Current Assets

12 Months Ended

Dec. 31, 2024

Prepaid Expenses and Other Current Assets [Abstract]

Prepaid Expenses and Other Current Assets

5. Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consist of the following:

	As of
	December 31,
	2024		2023
Prepaid research and development	$	853	$	1,957
Prepaid insurance		622		659
Prepaid software		116		67
Prepaid retention bonuses		80		-
Accrued interest on marketable debt securities		-		242
Other prepaid expenses		190		163
Other current assets		2		37
Total	$	1,863	$	3,125

Marketable Debt Securities - Schedule of Interest and Investment Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Schedule of Interest and Investment Income [Abstract]
Interest income	$ 3,326	$ 2,727
Accretion of discount (Amortization of premium), net	809	454
Dividend income	36	12
Total interest and investment income	$ 4,171	$ 3,193

- Definition

Amount of operating dividend income on securities.

+ References + Details

Property and Equipment, Net - Schedule of Property and Equipment, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Schedule of Property and Equipment, Net [Line Items]
Total property and equipment, gross	$ 2,133	$ 2,120
Less: Accumulated depreciation	(1,106)	(824)
Total property and equipment, net	1,027	1,296
Computer equipment [Member]
Schedule of Property and Equipment, Net [Line Items]
Total property and equipment, gross	235	247
Furniture, fixtures and other [Member]
Schedule of Property and Equipment, Net [Line Items]
Total property and equipment, gross	352	352
Laboratory equipment [Member]
Schedule of Property and Equipment, Net [Line Items]
Total property and equipment, gross	913	913
Leasehold improvements [Member]
Schedule of Property and Equipment, Net [Line Items]
Total property and equipment, gross	553	553
Property and equipment not yet placed into service [Member]
Schedule of Property and Equipment, Net [Line Items]
Total property and equipment, gross	$ 80	$ 55

Marketable Debt Securities

12 Months Ended

Dec. 31, 2024

Investments, Debt and Equity Securities [Abstract]

Marketable Debt Securities

4. Marketable Debt Securities

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

	As of December 31, 2024
	Amortized Cost		Unrealized Gains		Unrealized Losses		Estimated Fair Value
U.S. Treasury securities – presented in marketable debt securities		7,492		2		-		7,494
Total	$	7,492	$	2	$	-	$	7,494

	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 consolidated balance sheets and unrealized gains and losses are reported as a component of accumulated other comprehensive income (loss). For the years ended December 31, 2024 and 2023 there were no realized gains or losses. Gains, if any, would be included in investment income within the consolidated statements of operations and comprehensive loss.

The remaining maturities of all debt securities held at December 31, 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 December 31, 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 December 31, 2024 and 2023, it was determined that there were no expected credit losses.

Interest and Investment Income

Interest and investment income consists of the following:

	For the Year Ended December 31,
	2024		2023
Interest income	$	3,326	$	2,727
Accretion of discount (Amortization of premium), net		809		454
Dividend income		36		12
Total interest and investment income	$	4,171	$	3,193

Stock-Based Compensation - Schedule of the Fair Value of Stock Options Granted (Details) - $ / shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price (in Dollars per share)	$ 1.91	$ 1.2
Dividend yield	0.00%	0.00%
Expected volatility	95.56%	90.00%
Risk-free interest rate	3.69%	3.46%
Expected life (in years)	5 years 3 months 7 days	5 years 3 months 7 days
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price (in Dollars per share)	$ 5.18	$ 3.91
Dividend yield	0.00%	0.00%
Expected volatility	99.20%	98.00%
Risk-free interest rate	4.49%	4.73%
Expected life (in years)	6 years 29 days	6 years 29 days

- 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

+ Details

Segment Expenses

12 Months Ended

Dec. 31, 2024

Segment Expenses [Abstract]

Segment Expenses

16. Segment Information

The Company’s Chief Executive Officer is the CODM. The CODM allocates resources and assesses performance of the Company’s single reportable segment by regularly reviewing the segment net income (loss) that also is reported on the income statement as consolidated net income (loss). The measure of segment assets is reported on the balance sheet as total consolidated assets.

The following table sets forth information about the Company’s single reportable segment and the significant expenses reviewed by the CODM, including a reconciliation to consolidated net income (loss):

	For the Year Ended December 31,
	2024			2023
Research and development expenses:
TARA-002 in NMIBC	$	12,306		$	9,757
TARA-002 in LMs		2,558			1,801
IV Choline Chloride		4,555			1,781
Other research and development		11,220			9,997
General and administrative expenses		14,390			14,185
Stock-based compensation expense		4,125			6,092
Income (loss) from operations		(49,154	)		(43,613	)
Other income (expense), net		4,558			3,193
Segment net income (loss)		(44,596	)		(40,420	)
Adjustments and reconciling items		-			-
Net income (loss)	$	(44,596	)	$	(40,420	)

Other research and development expenses consist of personnel-related expenses as well as other external research and development expenses that are not directly attributable to a specific program.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 48
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-48

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (ee)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 54
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-54

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 47
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-47

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 54
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-54

Reference 9: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 47
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-47

Reference 10: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 54
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-54

Reference 11: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 47
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-47

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-34

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26C

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26B

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-15

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-42

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-40

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/280/tableOfContent

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-41

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-21

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-21

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

+ Details

Stock-Based Compensation - Schedule of Stock-Based Compensation Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation costs	$ 4,125	$ 6,092
Stock options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation costs	3,645	4,884
RSUs [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation costs	$ 480	$ 1,208

- 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

+ Details

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (44,596)	$ (40,420)

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-9

Reference 3: 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 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478666/740-323-65-2

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(20))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481687/323-10-50-3

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-28

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482765/220-10-50-6

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

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480175/815-40-65-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-8

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-11

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-11

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-4

Reference 17: http://www.xbrl.org/2003/role/exampleRef
-Topic 946
-SubTopic 830
-Name Accounting Standards Codification
-Section 55
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479168/946-830-55-10

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section 45
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479105/946-220-45-7

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(18))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(9))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(1)(d))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A

Reference 23: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(ii))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii)(A))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A

Reference 26: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A

Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B

Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(A))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B

Reference 29: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(B))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B

Reference 30: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B

Reference 31: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B

Reference 32: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B

Reference 33: http://www.xbrl.org/2003/role/disclosureRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-7

Reference 34: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 230
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 28
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482740/230-10-45-28

Reference 35: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A

Reference 36: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-1B

Reference 37: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(22))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

+ Details

Segment Expenses (Tables)

12 Months Ended

Dec. 31, 2024

Segment Expenses [Abstract]

Schedule of Reportable Segment and the Significant Expenses, Including Consolidated Net Income (Loss)

	For the Year Ended December 31,
	2024			2023
Research and development expenses:
TARA-002 in NMIBC	$	12,306		$	9,757
TARA-002 in LMs		2,558			1,801
IV Choline Chloride		4,555			1,781
Other research and development		11,220			9,997
General and administrative expenses		14,390			14,185
Stock-based compensation expense		4,125			6,092
Income (loss) from operations		(49,154	)		(43,613	)
Other income (expense), net		4,558			3,193
Segment net income (loss)		(44,596	)		(40,420	)
Adjustments and reconciling items		-			-
Net income (loss)	$	(44,596	)	$	(40,420	)

Net Income (Loss) Per Common Share (Tables)

12 Months Ended

Dec. 31, 2024

Net Income (Loss) Per Common Share [Abstract]

Schedule of Net Income (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 Year Ended December 31,
	2024			2023
Numerator:
Net income (loss) attributable to common stockholders	$	(44,596	)	$	(40,420	)
Denominator
Weighted-average shares of common stock outstanding, basic and diluted		20,592,847			11,331,338
Net income (loss) per share attributable to common stockholders, basic and diluted	$	(2.17	)	$	(3.57	)

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 December 31,
	2024		2023
Common Warrants		10,118,380		-
Series 1 Convertible Preferred Stock		7,993,217		7,993,217
Stock options		3,855,478		2,900,205
Underwriters’ Option		438,738		-
Restricted stock units		295,914		526,179
Total potentially dilutive shares		22,701,727		11,419,601

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2024
Auditor [Table]
Auditor Name	Ernst & Young LLP
Auditor Firm ID	42
Auditor Location	New York, New York
Auditor Opinion [Text Block]	Opinion on the Financial Statements We have audited the accompanying consolidated balance sheets of Protara Therapeutics, Inc. (the “Company”) as of December 31, 2024 and 2023, the related consolidated statements of operations and comprehensive loss, changes in stockholders’ equity and cash flows for each of the two years in the period ended December 31, 2024, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company at December 31, 2024 and 2023, and the results of its operations and its cash flows for each of the two years in the period ended December 31, 2024, in conformity with U.S. generally accepted accounting principles.

Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Schedule of Accrued Expenses and Other Current Liabilities [Abstract]
Employee costs	$ 2,533	$ 2,112
Research and development	2,740	440
Other expenses	135	180
Total	$ 5,408	$ 2,732

Employee Benefit Plan (Details) - USD ($) $ in Thousands	12 Months Ended
Employee Benefit Plan (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Employee Benefit Plan [Abstract]
Employer matching contribution percentage	100.00%
Employer matching contribution as a percent of employee's gross pay	4.00%
Employer contributions	$ 251	$ 237

Insider Trading Arrangements

3 Months Ended

Dec. 31, 2024

Trading Arrangements, by Individual

Material Terms of Trading Arrangement

Insider trading arrangements

The following table provides information concerning Rule 10b5-1 trading arrangements (as defined in Item 408 of Regulation S-K under the Securities Exchange Act of 1934) adopted in the fourth quarter of 2024 by any director or any executive officer who is subject to the filing requirements of Section 16 of the Securities Exchange Act of 1934. These trading arrangements are intended to satisfy the affirmative defense of Rule 10b5-1(c). These trading arrangements permit transactions through and including the earlier to occur of (a) the completion of all purchases or sales or (b) the date listed in the table below. These trading arrangements, identified as “Rule 10b5-1 Trading Arrangements”, only permit transactions upon expiration of the applicable mandatory cooling-off period under Rule 10b5-1.

Name	Title	Adoption Date	Duration	Aggregate number of shares of common stock to be purchased or sold pursuant to the trading arrangement
Jesse Shefferman	President, Chief Executive Officer and Director	December 27, 2024	March 31, 2025 – March 31, 2026		76,501
Jacqueline Zummo	Chief Scientific Operations Officer	December 23, 2024	March 26, 2025 – December 23, 2025		34,668

Jacqueline Zummo [Member]

Trading Arrangements, by Individual

Name

Jacqueline Zummo

Title

Chief Scientific Operations Officer

Rule 10b5-1 Arrangement Adopted

true

Adoption Date

December 23, 2024

Aggregate Available

34,668

Jesse Shefferman [Member]

Trading Arrangements, by Individual

Name

Jesse Shefferman

Title

President, Chief Executive Officer and Director

Rule 10b5-1 Arrangement Adopted

true

Adoption Date

December 27, 2024

Aggregate Available

76,501

Property and Equipment, Net

12 Months Ended

Dec. 31, 2024

Property and Equipment, Net [Abstract]

Property and Equipment, net

6. Property and Equipment, net

Property and equipment, net consists of the following:

	As of
	December 31,
	2024			2023
Computer equipment	$	235		$	247
Furniture, fixtures and other		352			352
Laboratory equipment		913			913
Leasehold improvements		553			553
Property and equipment not yet placed into service		80			55
Total property and equipment		2,133			2,120
Less: Accumulated depreciation		(1,106	)		(824	)
Total property and equipment, net	$	1,027		$	1,296

Depreciation expense was $332 and $341 for the years ended December 31, 2024 and 2023, respectively. During the year ended December 31, 2024, $202 and $130 was included in research and development expense and general and administrative expense, respectively, within the consolidated statements of operations and comprehensive loss. During the year ended December 31, 2023, $204 and $137 was included in research and development expense and general and administrative expense, respectively, within the consolidated statements of operations and comprehensive loss. As of December 31, 2024 and 2023, substantially 100% of the Company’s total property and equipment, net was attributable to the United States.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2024

Summary of Significant Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

Basis of Presentation

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America, or GAAP.

Principles of Consolidation

Use of Estimates

Cash and Cash Equivalents and Restricted Cash

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

	As of December 31,
	2024		2023
Cash and cash equivalents	$	162,798	$	39,586
Restricted cash, non-current		745		745
Total cash and cash equivalents and restricted cash shown in the consolidated statements of cash flows	$	163,543	$	40,331

Fair Value Measurements

●

Level 1 Quoted prices in active markets for identical assets or liabilities.

●

Level 3 Significant unobservable inputs that cannot be corroborated by market data.

The carrying amounts of cash and cash equivalents, prepaid expenses and accounts payable approximate their fair values due to the short-term nature of these instruments.

Marketable Debt Securities

Concentrations of Credit Risk

Property and Equipment, net

The estimated useful lives for significant property and equipment categories are as follows:

Asset Classification		Estimated Useful Life
Computer equipment		3-5 years
Furniture, fixtures and other		5 years
Laboratory equipment		7 years
Leasehold improvements		Shorter of the useful life of asset or the lease term

Leases

Impairment of Long-Lived Assets

Segment Information

Research and Development

Patent Costs

Interest and Investment Income

Stock-Based Compensation

The fair values of RSUs are based on the fair market value of the Company’s common stock on the date of the grant.

Income Taxes

Net Income (Loss) Per Share Attributable to Common Stockholders

Warrants

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.

Recently Adopted Accounting Pronouncements

Recent Accounting Pronouncements Not Yet Adopted

Subsequent Events

Income Taxes

12 Months Ended

Dec. 31, 2024

Income Taxes [Abstract]

Income Taxes

13. Income Taxes

Federal and State income tax expense is as follows:

	For the Year Ended December 31,
	2024			2023
Current
Federal	$	-		$	-
State		-			-
Total current		-			-
Deferred
Federal		(11,192	)		(9,627	)
State		(8,583	)		(4,124	)
Total deferred		(19,775	)		(13,751	)
Change in valuation allowance		19,775			13,751
Total income tax expense (benefit)	$	-		$	-

Deferred income taxes, if applicable, are provided for the differences between the basis of assets and liabilities for financial reporting and income tax purposes.

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets are as follows:

	As of December 31,
	2024			2023
Deferred tax assets:
Net operating loss carry forwards	$	37,195		$	30,731
Capitalized research and development		18,336			9,611
Stock option expense		6,342			4,464
Research and development credits		6,931			4,824
Operating lease liability		1,471			1,485
RSU expense		3,173			2,723
Other		817			467
Total deferred tax assets		74,265			54,305
Valuation allowance		(72,509	)		(52,734	)
Deferred tax assets, net of valuation allowance		1,756			1,571
Deferred tax liabilities:
Operating right-of-use asset		(1,396	)		(1,430	)
Other		(360	)		(141	)
Total deferred tax liabilities		(1,756	)		(1,571	)
Deferred tax assets, net of valuation allowance and deferred tax liabilities	$	-		$	-

A reconciliation of the provision for income taxes with the amounts computed by applying the statutory Federal income tax to income before provision for income taxes is as follows:

	For the Year Ended December 31,
	2024			2023
U.S. federal statutory rate		(21.0	)%		(21.0	)%
State taxes, net of federal benefit		(11.8	)%		(7.8	)%
State rate change		(8.1	)%		(4.0	)%
Research and development credits		(3.5	)%		(2.4	)%
True-up to prior years return		1.5	%		2.2	%
Stock-based compensation		(1.6	)%		(1.3	)%
Other		-	%		0.4	%
Change in valuation allowance		44.5	%		33.9	%
Effective tax rate		-	%		-	%

For the year ended December 31, 2024, the Company’s effective tax rate was 0%, which consisted principally of a federal rate of 21%, and the Company’s estimate of state taxes, net of federal benefit, of 11.8%, as well as state tax rate and apportionment changes of 8.1%, which collectively are offset by a valuation allowance impact of 44.5%. For the year ended December 31, 2023, the Company’s effective tax rate was 0%, which consisted principally of a federal rate of 21%, the Company’s estimate of state taxes, net of federal benefit, of 7.8%, state tax rate and apportionment changes of 4.0%, which collectively are offset by a valuation allowance impact of 33.9%.

As of December 31, 2024 and December 31, 2023 for U.S. federal and state income tax reporting purposes, the Company has approximately $244,842 and $187,492, respectively, of unused net operating losses, or NOLs, available for carry forward to future years. As a result of the Tax Cuts and Jobs Act of 2017, or TCJA, for U.S. income tax purposes, NOLs generated in tax years beginning before January 1, 2018 can be carried forward for up to 20 years, but net operating losses generated for tax years beginning after December 31, 2017 may be carried forward indefinitely and can be used to offset 80% of taxable income. Of the total Federal NOL carried forward, $600 can be carried forward until 2037; and $148,192 can be carried forward indefinitely. The New York state and city NOLs may be carried forward through the year 2044 and may be applied against future taxable income. Further, the benefit from utilization of NOL carry forwards could be subject to limitations due to material ownership changes that could occur as the Company continues to issue additional shares of common stock pursuant to its capital raising plans. Based on such limitations, the Company has significant NOLs for which realization of tax benefits is uncertain. The Company has not performed a study to determine whether or not there is such a limitation.

The Company remains subject to examination by tax authorities for all tax years.

Based on a history of cumulative losses at the Company and the results of operations for the years ended December 31, 2024 and December 31, 2023, the Company determined that it is more likely than not that it will not realize benefits from the net deferred tax assets. The Company will not record income tax benefits in the financial statements until it is determined that it is more likely than not that the Company will generate sufficient taxable income to realize the deferred income tax assets. As a result of the analysis, the Company determined that a full valuation allowance against the deferred tax assets, net, was required. As of December 31, 2024 and December 31, 2023, the Company has recorded a valuation allowance of $72.5 million and $52.7 million, respectively.

As of December 31, 2024 and December 31, 2023, management does not believe that the Company has any material uncertain tax positions that would require it to measure and reflect the potential lack of sustainability of a position on audit in its consolidated financial statements. The Company will continue to evaluate its uncertain tax positions in future periods to determine if measurement and recognition in its financial statements is necessary. The Company does not believe there will be any material changes in its unrecognized tax positions over the next year.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12C

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477891/740-270-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-13

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/740/tableOfContent

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-14

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-21

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-17

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

+ Details

Prepaid Expenses and Other Current Assets (Tables)

12 Months Ended

Dec. 31, 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
	December 31,
	2024		2023
Prepaid research and development	$	853	$	1,957
Prepaid insurance		622		659
Prepaid software		116		67
Prepaid retention bonuses		80		-
Accrued interest on marketable debt securities		-		242
Other prepaid expenses		190		163
Other current assets		2		37
Total	$	1,863	$	3,125

Commitments and Contingencies (Details) $ in Thousands		12 Months Ended
Commitments and Contingencies (Details) $ in Thousands	Dec. 22, 2017 USD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Choline License Agreement [Member]
Commitments and Contingencies [Line Items]
Maximum additional milestone payments		$ 775
Research and development expense		52	$ 27
Choline License Agreement [Member] \| Minimum [Member]
Commitments and Contingencies [Line Items]
Royalty expense		$ 25
Tiered royalty rates		5.00%
Choline License Agreement [Member] \| Maximum [Member]
Commitments and Contingencies [Line Items]
Royalty expense		$ 75
Tiered royalty rates		10.50%
The Feinstein Agreement [Member]
Commitments and Contingencies [Line Items]
Research and development expense		$ 15	$ 15
Number of research labs	50
Number of clinical research studies	2,500
Royalty terms sales	$ 100,000
Royalty percentage on agreements within two years	12.50%
Royalty terms initial term	2 years
Royalty percentage on agreements after two years	7.50%
New drug application milestones	$ 275
The Feinstein Agreement [Member] \| Royalty is 1% on the First $100,000 [Member]
Commitments and Contingencies [Line Items]
Royalty terms	1.00%
The Feinstein Agreement [Member] \| Royalty is 1.5% on Net Sales AFTER $100,000 [Member]
Commitments and Contingencies [Line Items]
Royalty terms additonal royalty	1.50%
The Iowa Agreement [Member]
Commitments and Contingencies [Line Items]
License agreement description		During the term of the services, the Company would generally pay the University of Iowa thirty thousand dollars ($30) per year to fund the project, plus additional amounts upon the realization of certain milestones. More specifically, upon forty-five (45) days of an approval of TARA-002 by the Food and Drug Administration, or the FDA, the Company would pay up to $1,750 to the University of Iowa for meeting these milestones. Furthermore, the Company would pay the University of Iowa royalties of up to 1.75% for net sales ranging from $0 - $25,000, 2.25% for net sales ranging from $25,000 to $50,000, and 2.50% for net sales in excess of $50,000. Pursuant to the Iowa Agreement, the University of Iowa would be entitled to additional payments for the Company achieving annual net sales of product according to the milestones. For annual net sales of product up to $25,000: $62; for annual net sales of product of up to $50,000: $62; and for annual net sales of product of up to $100,000: $125.

Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Prepaid Expenses and Other Current Assets [Abstract]
Prepaid research and development	$ 853	$ 1,957
Prepaid insurance	622	659
Prepaid software	116	67
Prepaid retention bonuses	80
Accrued interest on marketable debt securities		242
Other prepaid expenses	190	163
Other current assets	2	37
Total	$ 1,863	$ 3,125

Fair Value of Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2024

Fair Value of Financial Instruments [Abstract]

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

	As of December 31, 2024
	Level 1		Level 2		Level 3		Total
Cash and cash equivalents:
Money market funds^(a)	$	162,297	$	-	$	-	$	162,297
Restricted cash, non-current:
Money market funds^(b)		745		-		-		745
Marketable debt securities:
U.S. Treasury securities^(c)		7,494		-		-		7,494
Total	$	170,536	$	-	$	-	$	170,536

	As of December 31, 2023
	Level 1		Level 2		Level 3		Total
Cash and 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 with original maturities of 90 days or less are included within cash and cash equivalents in the consolidated balance sheets.

(b)	Restricted money market funds are included within Restricted cash, non-current in the 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 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.

Segment Expenses - Schedule of Reportable Segment and the Significant Expenses, Including Consolidated Net Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Research and development expenses:
General and administrative expenses	$ 14,390	$ 14,185
Stock-based compensation expense	4,125	6,092
Income (loss) from operations	(49,154)	(43,613)
Other income (expense), net	4,558	3,193
Net Income (Loss)	(44,596)	(40,420)
Adjustments and reconciling items
Net income (loss)	(44,596)	(40,420)
TARA002 in NMIBC [Member]
Research and development expenses:
Research and development expenses	12,306	9,757
TARA002 in LMs [Member]
Research and development expenses:
Research and development expenses	2,558	1,801
TARA002 in Choline [Member]
Research and development expenses:
Research and development expenses	4,555	1,781
Other R&D [Member]
Research and development expenses:
Research and development expenses	$ 11,220	$ 9,997

Consolidated Statements of Cash Flows (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Statement of Cash Flows [Abstract]
Proceeds from public offering, net of offering costs	$ 6,051
Proceeds from private placement, net of offering costs	$ 3,034

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 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	35,044,772	11,364,903
Common stock, shares outstanding	35,044,772	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

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Income Taxes [Abstract]

Schedule of Federal and State Income Tax Expense

Federal and State income tax expense is as follows:

	For the Year Ended December 31,
	2024			2023
Current
Federal	$	-		$	-
State		-			-
Total current		-			-
Deferred
Federal		(11,192	)		(9,627	)
State		(8,583	)		(4,124	)
Total deferred		(19,775	)		(13,751	)
Change in valuation allowance		19,775			13,751
Total income tax expense (benefit)	$	-		$	-

Schedule of Deferred Tax Assets

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets are as follows:

	As of December 31,
	2024			2023
Deferred tax assets:
Net operating loss carry forwards	$	37,195		$	30,731
Capitalized research and development		18,336			9,611
Stock option expense		6,342			4,464
Research and development credits		6,931			4,824
Operating lease liability		1,471			1,485
RSU expense		3,173			2,723
Other		817			467
Total deferred tax assets		74,265			54,305
Valuation allowance		(72,509	)		(52,734	)
Deferred tax assets, net of valuation allowance		1,756			1,571
Deferred tax liabilities:
Operating right-of-use asset		(1,396	)		(1,430	)
Other		(360	)		(141	)
Total deferred tax liabilities		(1,756	)		(1,571	)
Deferred tax assets, net of valuation allowance and deferred tax liabilities	$	-		$	-

Schedule of Statutory Federal Income Tax to Income Before Provision for Income Taxes

A reconciliation of the provision for income taxes with the amounts computed by applying the statutory Federal income tax to income before provision for income taxes is as follows:

	For the Year Ended December 31,
	2024			2023
U.S. federal statutory rate		(21.0	)%		(21.0	)%
State taxes, net of federal benefit		(11.8	)%		(7.8	)%
State rate change		(8.1	)%		(4.0	)%
Research and development credits		(3.5	)%		(2.4	)%
True-up to prior years return		1.5	%		2.2	%
Stock-based compensation		(1.6	)%		(1.3	)%
Other		-	%		0.4	%
Change in valuation allowance		44.5	%		33.9	%
Effective tax rate		-	%		-	%

Leases (Tables)

12 Months Ended

Dec. 31, 2024

Leases [Abstract]

Schedule of Operating Leases

Lease expense consists of the following:

	For the Year Ended December 31,
Lease expense	2024		2023
Operating lease expense	$	1,353	$	1,423
Total	$	1,353	$	1,423

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

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

	As of December 31,
	2024			2023

Weighted-average discount rate		7.0	%		7.0	%
Weighted-average remaining lease term – operating lease (in months)		43			55

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

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

For the year ending December 31:	Operating Lease Payments
2025	$	1,395
2026		1,429
2027		1,429
2028		718
2029		87
Thereafter		-
Total future operating lease payments		5,058
Less: imputed interest		(575	)
Present value of future minimum lease payments	$	4,483

Marketable Debt Securities - Schedule of Marketable Debt Securities (Details) - Marketable Debt Securities [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Schedule of Marketable Debt Securities [Line Items]
Amortized Cost	$ 7,492	$ 26,025
Unrealized Gains	2
Unrealized Losses		(31)
Estimated Fair Value	7,494	25,994
U.S. Treasury securities – presented in marketable debt securities [Member]
Schedule of Marketable Debt Securities [Line Items]
Amortized Cost	7,492
Unrealized Gains	2
Unrealized Losses
Estimated Fair Value	$ 7,494
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

- 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

+ Details

Other Assets (Tables)

12 Months Ended

Dec. 31, 2024

Other Assets [Abstract]

Schedule of Other Assets Consists

Other assets consists of the following:

	As of
	December 31,
	2024		2023
Prepaid research and development, non-current	$	3,245	$	2,661
Prepaid insurance, non-current		-		272
Other non-current assets		27		11
Total	$	3,272	$	2,944

Net Income (Loss) Per Common Share - Schedule of Net Income (Loss) Per Share Attributable to Common Stockholders, Basic and Diluted (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Numerator:
Net income (loss) attributable to common stockholders	$ (44,596)	$ (40,420)
Denominator
Weighted-average shares of common stock outstanding, basic	20,592,847	11,331,338
Weighted-average shares of common stock outstanding, diluted	20,592,847	11,331,338
Net income (loss) per share attributable to common stockholders, basic	$ (2.17)	$ (3.57)
Net income (loss) per share attributable to common stockholders, diluted	$ (2.17)	$ (3.57)

- 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

Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 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
	December 31,
	2024		2023
Employee costs	$	2,533	$	2,112
Research and development		2,740		440
Other expenses		135		180
Total	$	5,408	$	2,732

Property and Equipment, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Property and Equipment, Net [Line Items]
Depreciation expense	$ 332	$ 341
Research and Development Expense [Member]
Property and Equipment, Net [Line Items]
Depreciation expense	202	204
General and Administrative Expense [Member]
Property and Equipment, Net [Line Items]
Depreciation expense	$ 130	$ 137
US [Member]
Property and Equipment, Net [Line Items]
Percentage of property and equipment	100.00%	100.00%
Property, Plant and Equipment [Member]
Property and Equipment, Net [Line Items]
Depreciation expense	$ 332	$ 341