0001558370-23-005107 | 10-K | XBRL Viewer | Onconova Therapeutics INC

Year ended December 31,

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Net Loss Per Share of Common Stock - Computation of Basic and Diluted Earnings per Share (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Basic and diluted net loss per share of common stock:
Net loss attributable to Onconova Therapeutics, Inc.	$ (18,964,000)	$ (16,163,000)
Basic weighted average shares outstanding (in shares)	20,908,235	16,832,198
Diluted weighted average shares outstanding (in shares)	20,908,235	16,832,198
Net loss per share of common stock, basic	$ (0.91)	$ (0.96)
Net loss per share of common stock, diluted	$ (0.91)	$ (0.96)

- Definition

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

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- Definition

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+ Details

Property and Equipment

12 Months Ended

Dec. 31, 2022

Property and Equipment

Property and Equipment

3. Property and Equipment

Property and equipment and related accumulated depreciation are as follows:


	December 31,
	2022		2021
Computer and office equipment	$	70,000	$	70,000
Less accumulated depreciation		(46,000)		(32,000)
	$	24,000	$	38,000

Depreciation and amortization expense was $14,000 and $14,000 for the years ended December 31, 2022 and 2021, respectively.

Securities Registrations and Sales Agreements (Details) - USD ($)								1 Months Ended	12 Months Ended		16 Months Ended
	Sep. 28, 2021	Sep. 23, 2021	Aug. 20, 2021	Feb. 16, 2021	Feb. 10, 2021	Jan. 11, 2021	Jan. 07, 2021	Sep. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022
Issuance of common stock, net (in shares)	5,000,000			1,916,667		1,303,408
Proceeds from issuance of common stock	$ 19,500,000			$ 26,700,000		$ 8,500,000				$ 55,041,000
Lincoln Park Capital Fund, LLC \| The Offering
Expense reimbursement							$ 100,000
Percentage rights to participate							50.00%
Threshold period for exercise or conversion of stock							P1Y
Institutional Investors \| The Offering
Issuance of common stock, net (in shares)							1,303,408
Issue price (in dollars per share)							$ 6.675
Proceeds from issuance of common stock							$ 8,500,000
Guggenheim Securities, LLC \| The Offering
Issuance of common stock, net (in shares)		5,000,000
Underwriters option exercisable term		30 days
Issue price (in dollars per share)		$ 4.20
Proceeds from issuance of common stock		$ 19,500,000
Cash fee		6.00%
Legal fees and expenses		$ 100,000
Guggenheim Securities, LLC \| Over-allotment
Issuance of common stock, net (in shares)					1,666,667
Issue price (in dollars per share)					$ 15.00
Threshold period for exercise or conversion of stock					P30D
Proceeds from issuance of common stock					$ 26,700,000
Additional shares agreed to issue					250,000
Cash fee					6.00%
Legal fees and expenses					$ 100,000
Piper Sandler & Co
Issuance of common stock, net (in shares)								109,523	0	0	109,523
Proceeds from issuance of common stock			$ 25,000,000.0					$ 500,000			$ 500,000
Percentage of gross proceeds of shares of common stock sold			3.00%
Offer price (per share)								$ 5.32
Weighted average price per share									$ 5.32		$ 5.32
Maximum \| Guggenheim Securities, LLC \| Over-allotment
Issuance of common stock, net (in shares)		750,000

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Dec. 31, 2022	Mar. 01, 2023	Jun. 30, 2022
Document and Entity Information
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Document Transition Report	false
Entity File Number	001-36020
Entity Registrant Name	Onconova Therapeutics, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	22-3627252
Entity Address, Address Line One	12 Penns Trail
Entity Address, City or Town	Newtown
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	18940
City Area Code	267
Local Phone Number	759-3680
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 27.5
Entity Common Stock, Shares Outstanding		20,969,559
Title of 12(b) Security	Common Stock, par value $.01 per share
Trading Symbol	ONTX
Security Exchange Name	NASDAQ
Auditor Name	Ernst & Young LLP
Auditor Firm ID	42
Auditor Location	Philadelphia, Pennsylvania
Entity Central Index Key	0001130598
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Amendment Flag	false

Revenue

12 Months Ended

Dec. 31, 2022

Revenue.

Revenue

6. Revenue

The Company recognized revenue under its license and collaboration agreement with SymBio as follows (See Note 14):

Deferred revenue is as follows:


	Symbio
	Upfront Payment
Deferred balance at December 31, 2021	$	3,469,000
Recognition to revenue		(226,000)

Deferred balance at December 31, 2022	$	3,243,000

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI http://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130551-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Income Taxes - Net Operating Loss Carryforwards (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2018
Income Taxes
Net operating loss with indefinite life	$ 89,700,000		$ 89,700,000	$ 89,700,000	$ 89,700,000
Federal
Income Taxes
Net operating loss (NOL) carry forwards		$ 298,100,000
Net operating loss with expiration from 2022 to 2044	$ 208,400,000
NOL indefinite life percentage of limitation	80.00%
State
Income Taxes
Net operating loss (NOL) carry forwards		$ 257,800,000

Fair Value Measurements

12 Months Ended

Dec. 31, 2022

Fair Value Measurements

Fair Value Measurements

8. Fair Value Measurements

At both December 31, 2022 and 2021, the Company had no financial assets and liabilities measured at fair value on a recurring basis.

Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.

The Company utilizes a valuation hierarchy for disclosure of the inputs to the valuations used to measure fair value. This hierarchy prioritizes the inputs into three broad levels as follows. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 inputs are quoted prices for similar assets and liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the financial instrument. Level 3 inputs are unobservable inputs based on the Company’s own assumptions used to measure assets and liabilities at fair value. A financial asset or liability’s classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement.

During 2021, the Company had tradable warrants and non-tradable warrants that were classified as liabilities and measured at fair value on a recurring basis. The tradable warrants were listed on the Nasdaq Capital Market. The Company determined that an active and orderly market for the tradable warrants developed and that the Nasdaq Capital Market price was the best indicator of fair value of the warrant liability. The quoted market price was used to determine the fair value.The fair value of the non-tradable warrants was estimated using the Black-Scholes pricing model. All of

these tradable and non-tradable warrants expired in July 2021. During the year ended December 31, 2021, there was a decrease in the fair value of the warrant liability of $321,000.

- 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 + Details

Summary of Significant Accounting Policies - Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Property and Equipment
Impairment losses	$ 0
Laboratory equipment \| Minimum
Property and Equipment
Estimated useful lives	5
Laboratory equipment \| Maximum
Property and Equipment
Estimated useful lives	P6Y
Software
Property and Equipment
Estimated useful lives	P3Y
Computer and office equipment \| Minimum
Property and Equipment
Estimated useful lives	5
Computer and office equipment \| Maximum
Property and Equipment
Estimated useful lives	P6Y

Nature of Business

12 Months Ended

Dec. 31, 2022

Nature of Business

Nature of Business

1. Nature of Business

The Company

Onconova Therapeutics, Inc. (the Company) was incorporated in the State of Delaware on December 22, 1998 and commenced operations on January 1, 1999. The Company's headquarters are located in Newtown, Pennsylvania. The Company is a clinical-stage biopharmaceutical company focused on discovering and developing novel products for patients with cancer. The Company has proprietary targeted anti-cancer agents designed to disrupt specific cellular pathways that are important for cancer cell proliferation. The Company believes that the product candidates in its pipeline have the potential to be efficacious in a variety of cancers with unmet medical need. The Company has the following two clinical-stage programs: 1. narazaciclib (ON 123300), a multi-kinase inhibitor in solid tumors; and 2. oral rigosertib alone or in combination with PD-1 inhibitors for treatment of KRAS-mutated solid tumors. During 2012, Onconova Europe GmbH was established as a wholly owned subsidiary of the Company for the purpose of further developing business in Europe.

On May 20, 2021, the Company amended its certificate of incorporation to effect a one-for-fifteen reverse stock split of its common stock. All common stock, equity, share and per share amounts in the financial statements and notes have been retroactively adjusted to reflect this one-for-fifteen reverse stock split.

On May 20, 2021, the Company amended its certificate of incorporation to decrease the number of authorized shares of common stock par value $0.01 per share from 250,000,000 to 125,000,000.

Liquidity

On January 11, 2021, the Company closed on an offering of common stock. The Company issued 1,303,408 shares of common stock and net proceeds were approximately $8.5 million. On February 16, 2021, the Company closed on an offering of common stock. The Company issued 1,916,667 shares of common stock and net proceeds were approximately $26.7 million. On September 28, 2021, the Company closed on an offering of common stock. The Company issued 5,000,000 shares of common stock and net proceeds were approximately $19.5 million.

On August 20, 2021, the Company entered into an at-the-market equity distribution agreement for the sale of up to $25.0 million of common stock. Through September 30, 2021, the Company sold 109,523 shares under the agreement at a weighted average price of $5.32 per share. Net proceeds after commissions and offering expenses were approximately $0.5 million. There were no other sales during the years ended December 31, 2022 and 2021.

The Company has incurred recurring operating losses since inception. For the year ended December 31, 2022, the Company incurred a net loss of $18,964,000 and as of December 31, 2022 the Company had generated an accumulated deficit of $463,683,000. The Company anticipates operating losses to continue for the foreseeable future due to, among other things, costs related to research, development of its product candidates and its preclinical programs, strategic alliances and its administrative organization. At December 31, 2022, the Company had cash and cash equivalents of $38,757,000. The Company believes that its cash and cash equivalents will be sufficient to fund its ongoing trials and business operations into the first quarter of 2024; however, based on current projections, the Company does not have sufficient cash and cash equivalents as of the date of this Annual Report on Form 10-K to support its operations for at least the 12 months following the date that the financial statements are issued. These conditions raise substantial doubt about the Company’s ability to continue as a going concern through the one year period after the date that the financial statements are issued. Due to the inherent uncertainty involved in making estimates and the risks associated with the research, development, and commercialization of biotechnology products, the Company may have based this estimate on assumptions that may prove to be wrong, and the Company's operating plan may change as a result of many factors currently unknown to the Company.

The Company will require substantial additional financing to fund its ongoing clinical trials and operations, and to continue to execute its strategy. To alleviate the conditions that raise substantial doubt about the Company’s ability to continue as a going concern, management plans to explore various dilutive and non-dilutive sources of funding, including equity financings, strategic alliances, business development and other sources. The future success of the Company is dependent upon its ability to obtain additional funding. There can be no assurance, however, that the Company will be successful in obtaining such funding in sufficient amounts, on terms acceptable to the Company, or at all. The failure to obtain sufficient capital on acceptable terms when needed would have a material adverse effect on the Company’s business, results of operations, and financial condition. Accordingly, management has concluded that substantial doubt exists with respect to the Company's ability to continue as a going concern within one year after the date that these financial statements are issued.

The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business, and do not include any adjustments relating to recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Research Agreements

12 Months Ended

Dec. 31, 2022

Research Agreements

Research Agreements

13. Research Agreements

The Company has entered into various licensing and right-to-sublicense agreements with educational institutions for the exclusive use of patents and patent applications, as well as any patents that may develop from research being conducted by such educational institutions in the field of anticancer therapy, genes and proteins. Results from this research have been licensed to the Company pursuant to these agreements. Under one of these agreements with Temple University (Temple), the Company is required to make annual maintenance payments to Temple and royalty payments based upon a percentage of sales generated from any products covered by the licensed patents, with minimum specified royalty payments. As no sales had been generated through December 31, 2022 under the licensed patents, the Company has not incurred any royalty expenses related to this agreement. In addition, the Company is required to pay Temple a percentage of any sublicensing fees received by the Company. No sublicense fees were incurred during 2022 or 2021.

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Consolidated Balance Sheets
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	125,000,000	125,000,000
Common stock, shares issued	20,925,992	20,895,563
Common stock, shares outstanding	20,925,992	20,895,563

Income Taxes - Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Net operating loss carryovers	$ 73,394,000	$ 81,468,000
R&D tax credits	90,522,000	88,721,000
Non-qualified stock options	2,135,000	2,194,000
Deferred revenue	809,000	1,002,000
Charitable contributions		4,000
Accrued expenses	395,000	447,000
Capitalized research and development costs	2,867,000
Stock Appreciation Rights	12,000	19,000
Deferred tax assets	170,134,000	173,855,000
Deferred tax liabilities:
Fixed Assets		(1,000)
Deferred tax liabilities		(1,000)
Less valuation allowance	(170,134,000)	(173,854,000)
Net deferred tax assets	$ 0	$ 0

Summary of Significant Accounting Policies - Concentrations of Credit Risk and Off-Balance Sheet Risk (Details)	Dec. 31, 2022 USD ($)
Risks and Uncertainties [Abstract]
Off-balance sheet risk, asset	$ 0
Off-balance sheet risk, liability	0
Cash and cash equivalents	$ 38,522,000

Warrants (Tables)

12 Months Ended

Dec. 31, 2022

Warrants

Schedule of warrants outstanding and warrant activity


					Balance				Balance
		Exercise		Expiration	December 31,	Warrants	Warrants	Warrants	December 31,
Description	Classification	Price		Date	2021	Issued	Exercised	Expired	2022
Non-tradable pre-funded warrants	Equity	$	2.25	July 2023	26	—	—	—	26
Non-tradable warrants	Equity	$	24.00	December 2022	26,189	—	—	(26,189)	—
Non-tradable pre-funded warrants	Equity	$	2.25	none	3,522	—	—	—	3,522
Non-tradable warrants	Equity	$	24.00	December 2022	120,407	—	—	(120,407)	—
Non-tradable pre-funded warrants	Equity	$	2.25	none	4,974	—	—	—	4,974
Non-tradable warrants	Equity	$	30.00	September 2023	7,306	—	—	—	7,306
Non-tradable warrants	Equity	$	3.00	November 2024	244,500	—	—	—	244,500
Non-tradable warrants	Equity	$	6.54375	December 2024	16,953	—	—	—	16,953
Non-tradable warrants	Equity	$	6.75450	December 2024	46,263	—	—	—	46,263
Non-tradable warrants	Equity	$	6.77850	December 2023	29,968	—	—	—	29,968
					500,108	—	—	(146,596)	353,512

License and Collaboration Agreements (Details) - USD ($)							1 Months Ended			3 Months Ended			12 Months Ended
	Sep. 28, 2021	Feb. 16, 2021	Jan. 11, 2021	Dec. 18, 2019	Apr. 11, 2018	Mar. 02, 2018	Nov. 30, 2019	Jan. 31, 2018	Jul. 31, 2011	Dec. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2021
License and collaboration agreements
Issuance of common stock, net (in shares)	5,000,000	1,916,667	1,303,408
Value of common stock													$ 55,041,000
Issuance of common stock, net (in shares)	5,000,000	1,916,667	1,303,408
Common Stock
License and collaboration agreements
Issuance of common stock, net (in shares)													8,329,598
Value of common stock													$ 83,000
Issuance of common stock, net (in shares)													8,329,598
SymBio \| Rigosertib
License and collaboration agreements
Percentage of royalty payments based on net sales of rigosertib (as a percent)									20.00%
Revenue									$ 7,500,000
Pint \| Common Stock
License and collaboration agreements
Issuance of common stock, net (in shares)						3,631
Value of common stock						$ 1,250,000
Issuance of common stock, net (in shares)						3,631
Redemption premium						$ 319,000
License and collaboration agreements. \| ON123300
License and collaboration agreements
Revenue												$ 450,000
License and collaboration agreements. \| SymBio
License and collaboration agreements
Percentage of discount on future purchases								35.00%
License and collaboration agreements. \| SymBio \| Maximum
License and collaboration agreements
Cumulative amount of discount on purchases								$ 300,000
License and collaboration agreements. \| SymBio \| Rigosertib
License and collaboration agreements
Revenue									$ 7,500,000
License and collaboration agreements. \| HanX \| ON123300
License and collaboration agreements
Revenue					$ 450,000
License and collaboration agreements. \| Pint
License and collaboration agreements
Revenue											$ 319,000
License and collaboration agreements. \| Knight
License and collaboration agreements
Term of License Agreement							15 years
Revenue							$ 100,000			$ 100,000
License and collaboration agreements. \| STA
License and collaboration agreements
Term of License Agreement				15 years
Revenue				$ 50,000						$ 50,000

Research Agreements (Details)	12 Months Ended
Research Agreements (Details)	Dec. 31, 2022 USD ($)
License
Research Agreements
Revenue	$ 0

- Definition

Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.

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+ Details

Consolidated Statement of Stockholders' Equity (Deficit) - USD ($)	Common Stock	Additional Paid in Capital	Accumulated deficit	Accumulated other comprehensive (loss) income	Total
Balance at Dec. 31, 2020	$ 124,000	$ 434,593,000	$ (428,556,000)	$ 14,000	$ 6,175,000
Balance (in shares) at Dec. 31, 2020	12,396,219
Increase (Decrease) in Stockholders' Equity (Deficit)
Net loss			(16,163,000)		(16,163,000)
Other comprehensive loss				(28,000)	(28,000)
Stock-based compensation		576,000			576,000
Exercise of stock options		24,000			24,000
Exercise of stock options (in shares)	4,642
Shares issued in connection with reverse stock split	104
Issuance of common stock, net	$ 83,000	54,958,000			55,041,000
Issuance of common stock, net (in shares)	8,329,598
Issuance of common stock upon exercise of warrants	$ 2,000	493,000			495,000
Issuance of common stock upon exercise of warrants (in shares)	165,000
Balance at Dec. 31, 2021	$ 209,000	490,644,000	(444,719,000)	(14,000)	$ 46,120,000
Balance (in shares) at Dec. 31, 2021	20,895,563				20,895,563
Increase (Decrease) in Stockholders' Equity (Deficit)
Net loss			(18,964,000)		$ (18,964,000)
Other comprehensive loss				(19,000)	(19,000)
Stock-based compensation		1,172,000			1,172,000
Shares issued for vested restricted stock units, shares	30,429
Balance at Dec. 31, 2022	$ 209,000	$ 491,816,000	$ (463,683,000)	$ (33,000)	$ 28,309,000
Balance (in shares) at Dec. 31, 2022	20,925,992				20,925,992

Stock-Based Compensation - Options Unrecognized Compensation Expense (Details) - Stock options	12 Months Ended
	Dec. 31, 2022 USD ($)
Stock-Based Compensation
Unrecognized compensation expense related to unvested stock options	$ 1,586,000
Weighted-average period for recognizing unrecognized compensation expense (in years)	1 year 6 months 7 days

Fair Value Measurements - Fair Value Hierarchy Table (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022
Liabilities measured at fair value
Change in fair value of warrant liability	$ 321,000
Recurring basis
Liabilities measured at fair value
Financial liabilities	$ 0	$ 0

Commitments and Contingencies

12 Months Ended

Dec. 31, 2022

Commitments and Contingencies

Commitments and Contingencies

12. Commitments and Contingencies

Employment agreements

The Company has entered into employment agreements with certain of its executives. The agreements provide for, among other things, salary, bonus and severance payments.

Property and Equipment - Property and Equipment and Related Accumulated Depreciation (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Property and Equipment
Less accumulated depreciation	$ (46,000)	$ (32,000)
Property and equipment, net	24,000	38,000
Computer and office equipment
Property and Equipment
Property and equipment, gross	$ 70,000	$ 70,000

Stock-Based Compensation - Options Activity (Details) - Stock options - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Shares Available for Grant
Granted (in shares)	(1,044,165)
Forfeitures/adjustments (in shares)	(99,401)
Number of Shares
Balance at the beginning of the period (in shares)	452,999
Granted (in shares)	1,044,165
Forfeitures/adjustments (in shares)	(99,401)
Balance at the end of the period (in shares)	1,397,763	452,999
Exercisable at the end of the period (in shares)	232,488
Weighted-Average Exercise Price
Balance at the beginning of the period (in dollars per share)	$ 20.71
Granted (in dollars per share)	1.37
Forfeitures (in dollars per share)	8.77
Balance at the end of the period (in dollars per share)	7.15	$ 20.71
Exercisable at the end of the period (in dollars per share)	$ 33.35
Additional Disclosures
Weighted average remaining contractual term	9 years 2 months 4 days	9 years 5 months 1 day
Weighted average remaining contractual term of options granted	9 years 5 months 23 days
Weighted average remaining contractual term of options forfeitures	8 years 9 months 7 days
Weighted average remaining contractual term of options exercisable	8 years 3 months 10 days

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Operating activities:
Net loss	$ (18,964,000)	$ (16,163,000)
Adjustment to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	14,000	14,000
Change in fair value of warrant liabilities		(321,000)
Stock compensation expense	1,172,000	576,000
Changes in assets and liabilities:
Receivables	(1,000)	9,000
Prepaid expenses and other current assets	(229,000)	530,000
Other assets	9,000
Accounts payable	1,103,000	(2,076,000)
Accrued expenses and other current liabilities	828,000	(1,830,000)
Deferred revenue	(226,000)	(226,000)
Net cash used in operating activities	(16,294,000)	(19,487,000)
Financing activities:
Proceeds from the sale of common stock and warrants, net of costs		55,041,000
Proceeds from the exercise of common warrants		495,000
Proceeds from the exercise of stock options		24,000
Net cash provided by financing activities		55,560,000
Effect of foreign currency translation on cash	(19,000)	(28,000)
Net (decrease) increase in cash and cash equivalents	(16,313,000)	36,045,000
Cash and cash equivalents at beginning of period	55,070,000	19,025,000
Cash and cash equivalents at end of period	$ 38,757,000	$ 55,070,000

Consolidated Statements of Operations - USD ($)	12 Months Ended
Consolidated Statements of Operations - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Consolidated Statements of Operations
Revenue	$ 226,000	$ 226,000
Operating expenses:
General and administrative	8,447,000	9,425,000
Research and development	11,406,000	7,297,000
Total operating expenses	19,853,000	16,722,000
Loss from operations	(19,627,000)	(16,496,000)
Change in fair value of warrant liability		321,000
Other income, net	663,000	12,000
Net loss	$ (18,964,000)	$ (16,163,000)
Net loss per share, basic (in dollars per share)	$ (0.91)	$ (0.96)
Net loss per share, diluted (in dollars per share)	$ (0.91)	$ (0.96)
Basic weighted average shares outstanding (in shares)	20,908,235	16,832,198
Diluted weighted average shares outstanding (in shares)	20,908,235	16,832,198

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2022

Summary of Significant Accounting Policies

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

Basis of Presentation

The consolidated financial statements are prepared in conformity with accounting principles generally accepted in the United States (GAAP). The financial statements include the consolidated accounts of the Company and its wholly-owned subsidiary, Onconova Europe GmbH. All significant intercompany transactions have been eliminated.

All common stock, equity, share and per share amounts have been retroactively adjusted to reflect a one-for-fifteen reverse stock split which was effective May 20, 2021.

Segment Information

Operating segments are defined as components of an enterprise about which separate discrete information is available for evaluation by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. The Company views its operations and manages its business in one segment, which is the identification and development of oncology therapeutics.

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, other comprehensive income and related disclosures. On an ongoing basis, management evaluates its estimates, including estimates related to clinical trial accruals, warrant liability, and allocation of consideration for revenue recognition. The Company bases its estimates on historical experience and other market-specific or other relevant assumptions that it believes to be reasonable under the circumstances. Actual results may differ from those estimates or assumptions.

Concentrations of Credit Risk and Off-Balance Sheet Risk

Financial instruments that potentially subject the Company to concentrations of credit risk are primarily cash and cash equivalents. The Company maintains a portion of its cash and cash equivalent balances in the form of money market accounts with financial institutions that management believes are creditworthy. The Company has no financial instruments with off-balance sheet risk of loss.

At December 31, 2022 the Company had $38,522,000 of its cash and cash equivalents in a Morgan Stanley Institutional Liquidity Fund. The fund is a AAA rated money market fund that invests in a portfolio of liquid, high-quality debt securities issued by the U.S. government. The fund resides in a custodial account held by U.S. Bank for which SVB Asset Management is the advisor (see Note: 16, Subsequent Events).

Cash and Cash Equivalents

The Company considers all highly liquid investments with original or remaining maturity from the date of purchase of three months or less to be cash equivalents. Cash and cash equivalents include bank demand deposits, marketable securities with maturities of three months or less at purchase, and money market funds that invest primarily in certificates of deposit, commercial paper and U.S. government and U.S. government agency obligations. Cash equivalents are reported at fair value. During the year ended December 31, 2022, the Company received $651,000 of interest income primarily from a money market mutual fund that invests primarily in U.S. government obligations. The interest income is included in Other income, net in the Statement of Operations.

Fair Value of Financial Instruments

The carrying amounts reported in the accompanying consolidated financial statements for cash and cash equivalents, accounts payable, and accrued liabilities approximate their respective fair values because of the short-term nature of these accounts. The fair value of the warrant liability is discussed in Note 8, Fair Value Measurements.

Property and Equipment

Property and equipment are stated at cost, less accumulated depreciation. Property and equipment are depreciated using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized over the useful life of the asset or the lease term, whichever is shorter. Maintenance and repairs are expensed as incurred. The following estimated useful lives were used to depreciate the Company’s assets:


		Estimated Useful Life
Lab equipment		5-6 years
Software		3 years
Computer and office equipment		5-6 years
Leasehold improvements		Shorter of the lease term or estimated useful life

Upon retirement or sale, the cost of the disposed asset and the related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized.

The Company reviews long-lived assets for impairment when events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. Recoverability is measured by comparison of the assets’ book value to future net undiscounted cash flows that the assets are expected to generate. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the book value of the assets exceeds their fair value, which is measured based on the projected discounted future net cash flows generated from the assets. No impairment losses have been recorded through December 31, 2022.

Warrant Accounting

Common stock warrants are accounted for in accordance with applicable accounting guidance provided in ASC Topic 815, Derivatives and Hedging—Contracts in Entity’s Own Equity (ASC Topic 815), as either derivative liabilities or as equity instruments depending on the specific terms of the warrant agreement. (See Note 4).

The Company’s warrants that are classified as liabilities are recorded at fair value. The warrants are subject to remeasurement at each balance sheet date and any change in fair value is recognized as a component of change in fair value of warrant liability in the consolidated statements of operations. The warrants are classified as level 3 liabilities and the Company uses the Black-Scholes pricing model to estimate the fair value of the related derivative warrant liability. All of the warrants that were classified as liabilities expired in July 2021. (See Note 8 for a discussion of the fair value hierarchy).

Foreign Currency Translation

The reporting currency of the Company and its U.S. subsidiaries is the U.S. dollar. The functional currency of the Company’s non-U.S. subsidiary is the local currency. Assets and liabilities of the foreign subsidiary are translated into U.S. dollars based on exchange rates at the end of the period. Revenues and expenses are translated at average exchange rates during the reporting period. Gains and losses arising from the translation of assets and liabilities are included as a component of accumulated other comprehensive income. Gains and losses resulting from foreign currency transactions are reflected within the Company’s results of operations. The Company has not utilized any foreign currency hedging strategies to mitigate the effect of its foreign currency exposure.

Revenue Recognition

The Company recognizes revenue in accordance with Accounting Standards Codification Topic 606, Revenue from Contracts with Customers (ASC 606). The Company applies ASC 606 to all contracts with customers, except for contracts that are within the scope of other standards, such as leases, insurance, collaboration arrangements and financial instruments. In accordance with ASC 606, the Company recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration which the Company expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines are within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that it will collect the consideration it is entitled to in exchange for the goods and services it transfers to the customer. At contract inception, the Company assesses the goods or services promised within each contract that falls under the scope of ASC 606, determines those that are performance obligations and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.

The Company derives revenue from its collaboration and licensing agreements.

License, Collaboration and Other Revenues

The Company enters into licensing and collaboration agreements, under which it licenses certain of its product candidates’ rights to third parties. The Company recognizes revenue related to these agreements in accordance with ASC 606. The terms of these arrangements typically include payment from third parties of one or more of the following: non-refundable, up-front license fees; development, regulatory and commercial milestone payments; and royalties on net sales of the licensed product.

In determining the appropriate amount of revenue to be recognized as it fulfills its obligation under each of its agreements, the Company performs the five steps described above. As part of the accounting for these arrangements, the Company must develop assumptions that require judgment to determine the stand-alone selling price, which may include forecasted revenues, development timelines, reimbursement of personnel costs, discount rates and probabilities of technical and regulatory success.

Licensing of Intellectual Property: If the license to the Company’s intellectual property is determined to be distinct from the other performance obligations identified in the arrangement, the Company recognizes revenue from non-refundable, up-front fees allocated to the license when the license is transferred to the licensee and the licensee is able to use and benefit from the license. For licenses that are bundled with other performance obligations, the Company utilizes judgment to assess the nature of the combined performance obligation to determine whether the combined performance obligation is satisfied over time or at a point in time and, if over time, the appropriate method of measuring progress for purposes of recognizing revenue from non-refundable, up-front-fees. The Company evaluates the measure of progress each reporting period, and, if necessary, adjusts the measure of performance and related revenue recognition.

Milestone Payments: At the inception of each arrangement that includes development milestone payments, the Company evaluates whether the milestones are considered probable of being reached and estimates the amount to be included in the transaction price using the most likely amount method. If it is probable that a significant revenue reversal will not occur, the associated milestone value is included in the transaction price. Milestone payments that are not within the control of the Company or the licensees, such as regulatory approvals, are not considered probable of being achieved until those approvals are received. The transaction price is then allocated to each performance obligation on a relative stand-alone selling price basis, for which the Company recognizes revenue as or when the performance obligations under the contract are satisfied. At the end of each subsequent reporting period, the Company re-evaluates the probability of achievement of such development milestones and any related constraint and, if necessary, adjusts its estimate of the overall transaction price. Any such adjustments are recorded on a cumulative catch-up basis, which would affect revenues and earnings in their period of adjustment.

Manufacturing supply services. Arrangements that include a promise for future supply of drug substance or drug product for either clinical development or commercial supply at the customer’s discretion are generally considered as options. The Company assesses if these options provide material rights to the licensee and if so, they are accounted for as separate performance obligations. If the Company is entitled to additional payments when the customer exercises these options, any additional payments are recorded when the customer obtains control of the goods, which is upon shipment.

Royalties: For arrangements that include sales-based royalties, including milestone payments based on the level of sales, and for which the license is deemed to be the predominant item to which royalties relate, the Company recognizes revenue at the later of (i) when the related sales occur, or (ii) when the performance obligation to which some of all of the royalty has been allocated has been satisfied (or partially satisfied). To date, the Company has not recognized any royalty revenue from its license agreements.

Research and Development Expenses

Research and development costs are charged to expense as incurred. These costs include, but are not limited to, license fees related to the acquisition of in-licensed products; employee-related expenses, including salaries, benefits and travel; expenses incurred under agreements with contract research organizations and investigative sites that conduct clinical trials and preclinical studies; the cost of acquiring, developing and manufacturing clinical trial materials; facilities, depreciation and other expenses, which include direct and allocated expenses for rent and maintenance of facilities, insurance and other supplies; and costs associated with preclinical activities and regulatory operations.

Costs for certain development activities, such as clinical trials, are recognized based on an evaluation of the progress to completion of specific tasks using data such as patient enrollment, clinical site activations, or information provided to the Company by its vendors with respect to their actual costs incurred. Payments for these activities are based on the terms of the individual arrangements, which may differ from the pattern of costs incurred, and are reflected in the consolidated financial statements as prepaid or accrued research and development expense, as the case may be.

Comprehensive Loss

Comprehensive loss is defined as the change in equity of a business enterprise during a period from transactions and other events and circumstances from non-owner sources.

Leases

The Company accounts for leases in accordance with Accounting Standards Codification Topic 842, Leases (ASC 842). The Company determines whether an arrangement is a lease at contract inception by establishing if the contract conveys the right to control the use of identified property, plant, or equipment for a period of time in exchange for consideration.

Right of Use (ROU) Assets and Lease Liabilities are recognized at the lease commencement date based on the present value of all minimum lease payments over the lease term. The Company uses its incremental borrowing rate

based on the information available at commencement date in determining the present value of lease payments, when the implicit rate is not readily determinable. Lease terms may include options to extend or terminate the lease. These options are included in the lease term when it is reasonably certain that the Company will exercise that option. Operating lease expense is recognized on a straight-line basis over the lease term.

The Company has elected the following policy elections on adoption: use of portfolio approach on leases of assets under master service agreements, exclusion of short-term leases (term of 12 months or less) on the balance sheet, and not separating lease and non-lease components.

The Company does not have any material lease agreements.

Income Taxes

The Company accounts for income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases using enacted tax rates in effect for the year in which the differences are expected to affect taxable income. The deferred tax asset primarily includes net operating loss and tax credit carry forwards, accrued expenses not currently deductible and the cumulative temporary differences related to certain research and patent costs, which have been charged to expense in the accompanying statements of operations but have been recorded as assets for income tax purposes. The portion of any deferred tax asset for which it is more likely than not that a tax benefit will not be realized must then be offset by recording a valuation allowance. A full valuation allowance has been established against all of the deferred tax assets (see Note 9, Income Taxes), as it is more likely than not that these assets will not be realized given the Company’s history of operating losses. The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not to be sustained upon examination based on the technical merits of the position. The amount for which an exposure exists is measured as the largest amount of benefit determined on a cumulative probability basis that the Company believes is more likely than not to be realized upon ultimate settlement of the position.

Stock-Based Compensation Expense

The Company applies the provisions of FASB Accounting Standards Codification (ASC) Topic 718, Compensation—Stock Compensation (ASC 718), which requires the measurement and recognition of compensation expense for all stock-based awards made to employees and non-employees, including employee stock options, stock appreciation rights, performance stock units and restricted stock units.

Share-based payment transactions with employees are recognized as compensation expense over the requisite service period based on their estimated fair values. ASC 718 also requires significant judgment and the use of estimates, particularly surrounding Black-Scholes assumptions such as stock price volatility over the term and expected lives, to estimate the grant date fair value of equity-based compensation and requires the recognition of the fair value of stock compensation in the statement of operations.

Clinical Trial Expense Accruals

As part of the process of preparing its financial statements, the Company is required to estimate its expenses resulting from its obligations under contracts with vendors, clinical research organizations and consultants and under clinical site agreements in connection with conducting clinical trials. The financial terms of these contracts are subject to negotiations, which vary from contract to contract and may result in payment flows that do not match the periods over which materials or services are provided under such contracts. The Company’s objective is to reflect the appropriate trial expenses in its financial statements by matching those expenses with the period in which services are performed and efforts are expended. The Company accounts for these expenses according to the progress of the trial as measured by patient progression and the timing of various aspects of the trial. The Company determines accrual estimates through financial models taking into account discussion with applicable personnel and outside service providers as to the progress or state of consummation of trials, or the services completed. During the course of a clinical trial, the Company adjusts its clinical expense recognition if actual results differ from its estimates. The Company makes estimates of its

accrued expenses as of each balance sheet date based on the facts and circumstances known to it at that time. The Company’s clinical trial accruals are dependent upon the timely and accurate reporting of contract research organizations and other third-party vendors. Although the Company does not expect its estimates to be materially different from amounts actually incurred, its understanding of the status and timing of services performed relative to the actual status and timing of services performed may vary and may result in it reporting amounts that are too high or too low for any particular period. For the years ended December 31, 2022 and 2021, there were no material adjustments to the Company’s prior period estimates of accrued expenses for clinical trials.

Basic and Diluted Net Loss Per Share of Common Stock

Basic net loss per share of common stock is computed by dividing net loss applicable to common stockholders by the weighted-average number of shares of Common Stock outstanding during the period, excluding the dilutive effects of stock options and warrants. Diluted net loss per share of common stock is computed by dividing the net loss applicable to common stockholders by the sum of the weighted-average number of shares of Common Stock outstanding during the period plus the potential dilutive effects of stock options and warrants outstanding during the period calculated in accordance with the treasury stock method but are excluded if their effect is anti-dilutive. Because the impact of these items is anti-dilutive during periods of net loss, there was no difference between basic and diluted net loss per share of Common Stock for the years ended December 31, 2022 and 2021.

Recent Accounting Pronouncements

In June 2016, the FASB issued new guidance on the accounting for credit losses on financial instruments. The guidance was amended in November 2019. The new guidance introduces an expected loss model for estimating credit losses, replacing the incurred loss model. The new guidance also changes the impairment model for available-for-sale debt securities, requiring the use of an allowance to record estimated credit losses (and subsequent recoveries). The guidance is effective for fiscal years beginning after December 15, 2022, and interim periods within those years, for companies deemed to be smaller reporting companies as of November 15, 2019, with early adoption permitted. The Company will adopt the guidance effective January 1, 2023. The guidance is not expected to have a material effect on the Company.

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 38,757,000	$ 55,070,000
Receivables	29,000	28,000
Prepaid expenses and other current assets	561,000	332,000
Total current assets	39,347,000	55,430,000
Property and equipment, net	24,000	38,000
Other non-current assets	1,000	10,000
Total assets	39,372,000	55,478,000
Current liabilities:
Accounts payable	3,860,000	2,757,000
Accrued expenses and other current liabilities	3,960,000	3,132,000
Deferred revenue	226,000	226,000
Total current liabilities	8,046,000	6,115,000
Deferred revenue, non-current	3,017,000	3,243,000
Total liabilities	11,063,000	9,358,000
Commitments and contingencies
Stockholders' equity:
Preferred stock, $0.01 par value, 5,000,000 shares authorized, none issued and outstanding at December 31, 2022 and December 31, 2021
Common stock, $0.01 par value, 125,000,000 shares authorized, 20,925,992 and 20,895,563 shares issued and outstanding at December 31, 2022 and December 31, 2021, respectively	209,000	209,000
Additional paid in capital	491,816,000	490,644,000
Accumulated deficit	(463,683,000)	(444,719,000)
Accumulated other comprehensive loss	(33,000)	(14,000)
Total stockholders' equity	28,309,000	46,120,000
Total liabilities and stockholders' equity	$ 39,372,000	$ 55,478,000

Subsequent Events

12 Months Ended

Dec. 31, 2022

Subsequent Events

Subsequent Events

16. Subsequent Events

Silicon Valley Bank (SVB) was closed on March 10, 2023 by the California Department of Financial Protection and Innovation, which appointed the Federal Deposit Insurance Corporation (FDIC) as receiver. At the time of closing, the Company had nearly all of its cash and cash equivalent balances in segregated custodial accounts held by U.S. Bank for which SVB Asset Management is the advisor. The Company’s investment portfolio currently does not contain any securities of SVB. On March 12, 2023, the U.S. Treasury, Federal Reserve, and FDIC announced that SVB depositors would have access to all of their money starting March 13, 2023 and the Company has received such access. The Company does not believe it will be impacted by the closure of SVB and will continue to monitor the situation as it evolves.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2022

Summary of Significant Accounting Policies

Basis of Presentation

Basis of Presentation

All common stock, equity, share and per share amounts have been retroactively adjusted to reflect a one-for-fifteen reverse stock split which was effective May 20, 2021.

Segment Information

Segment Information

Use of Estimates

Use of Estimates

Concentrations of Credit Risk and Off-Balance Sheet Risk

Concentrations of Credit Risk and Off-Balance Sheet Risk

Cash and Cash Equivalents

Cash and Cash Equivalents

Fair Value of Financial Instruments

Fair Value of Financial Instruments

Property and Equipment

Property and Equipment


		Estimated Useful Life
Lab equipment		5-6 years
Software		3 years
Computer and office equipment		5-6 years
Leasehold improvements		Shorter of the lease term or estimated useful life

Upon retirement or sale, the cost of the disposed asset and the related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized.

Warrant Accounting

Warrant Accounting

Foreign Currency Translation

Foreign Currency Translation

Revenue Recognition

Revenue Recognition

The Company derives revenue from its collaboration and licensing agreements.

License, Collaboration and Other Revenues

Research and Development Expenses

Research and Development Expenses

Comprehensive Loss

Comprehensive Loss

Comprehensive loss is defined as the change in equity of a business enterprise during a period from transactions and other events and circumstances from non-owner sources.

Leases

Leases

The Company does not have any material lease agreements.

Income Taxes

Income Taxes

Stock-Based Compensation Expense

Stock-Based Compensation Expense

Clinical Trial Expense Accruals

Clinical Trial Expense Accruals

Basic and Diluted Net Loss Per Share of Common Stock

Basic and Diluted Net Loss Per Share of Common Stock

Recent Accounting Pronouncements

Recent Accounting Pronouncements

Stock-Based Compensation

12 Months Ended

Dec. 31, 2022

Stock-Based Compensation

Stock-Based Compensation

10. Stock-Based Compensation

The 2018 Omnibus Incentive Compensation Plan (the 2018 Plan) was unanimously approved by the Company’s Board of Directors on May 24, 2018 and was approved by the Company’s stockholders on June 27, 2018.

Under the 2018 Plan, the Company may grant incentive stock options, non-qualified stock options, stock awards, stock units, stock appreciation rights and other stock-based awards to employees, non-employee directors and consultants, and advisors. The maximum aggregate number of shares of the Company’s common stock that may be issued under the 2018 Plan is 26,823.

The 2018 Plan was amended and restated following unanimous approval of the Company’s Board of Directors on April 24, 2019 and was approved by the Company’s shareholders on June 17, 2019. The amended 2018 Plan (the

Amended 2018 Plan) allowed for an additional 39,300 shares of the Company’s common stock that may be issued under the Amended 2018 Plan with respect to awards made on and after June 17, 2019.

The 2021 Incentive Compensation Plan (the 2021 Plan) was approved by the Company’s shareholders on July 30, 2021. Upon stockholders’ approval of the 2021 Plan, no further awards will be made under the Amended 2018 Plan. Under the 2021 Plan, the Company may grant incentive stock options, non-qualified stock options, stock awards, stock units, stock appreciation rights and other stock-based awards to employees, non-employee directors and consultants, and advisors. The maximum aggregate number of shares of the Company’s common stock that may be issued under the 2021 Plan is 2,000,000. At December 31, 2022, there were 1,711,127 shares available for future issuance.

Stock-based compensation expense includes stock options granted to employees and non-employees and has been reported in the Company’s statements of operations and comprehensive loss in either research and development expenses or general and administrative expenses depending on the function performed by the optionee. No net tax benefits related to the stock-based compensation costs have been recognized since the Company’s inception. The Company recognized stock-based compensation expense related to stock options and restricted stock units as follows for the years ended December 31, 2022 and 2021:


	Year Ended December 31,
	2022		2021
General and administrative	$	538,000	$	490,000
Research and development		617,000		86,000
	$	1,155,000	$	576,000

A summary of stock option activity for the twelve months ended December 31, 2022 is as follows:


	Options Outstanding
				Weighted
		Weighted-		Average
		Average		Remaining	Aggregate
	Number	Exercise		Contractual	Intrinsic
	of Shares	Price		Term (in years)	Value
Balance, December 31, 2021	452,999	$	20.71	9.42	$	—
Granted	1,044,165	$	1.37	9.48		—
Exercised	—	$	—	—	$	—
Forfeitures/adjustments	(99,401)	$	8.77	8.77
Balance, December 31, 2022	1,397,763	$	7.15	9.18	$	—
Exercisable at December 31, 2022	232,488	$	33.35	8.28	$	—

The Company accounts for all stock-based payments made to employees, non-employees and directors using an option pricing model for estimating fair value. Accordingly, stock-based compensation expense is measured based on the estimated fair value of the awards on the date of grant. Compensation expense is recognized for the portion that is ultimately expected to vest over the period during which the recipient renders the required services to the Company using the straight-line single option method.

The Company uses the Black-Scholes option-pricing model to estimate the fair value of stock options at the grant date. The Black-Scholes model requires the Company to make certain estimates and assumptions, including assumptions related to the expected price volatility of the Common Stock, the period during which the options will be outstanding, the rate of return on risk-free investments and the expected dividend yield for the Company’s stock.

As of December 31, 2022, there was $1,586,000 of unrecognized compensation expense related to the unvested stock options which is expected to be recognized over a weighted-average period of approximately 1.52 years.

The weighted-average assumptions underlying the Black-Scholes calculation of grant date fair value include the following:


	Year ended December 31,
	2022			2021
Risk-free interest rate		2.65	%		0.89	%
Expected volatility		121.11	%		133.77	%
Expected term		5.77	years		5.93	years
Expected dividend yield		0	%		0	%
Weighted average grant date fair value	$	1.19		$	4.60

The weighted-average valuation assumptions were determined as follows:

●

Risk-free interest rate: The Company based the risk-free interest rate on the interest rate payable on U.S. Treasury securities in effect at the time of grant for a period that is commensurate with the assumed expected option term.

●

Expected term of options: Due to its lack of sufficient historical data, the Company estimates the expected life of its employee stock options using the “simplified” method, as prescribed in Staff Accounting Bulletin (SAB) No. 107, whereby the expected life equals the arithmetic average of the vesting term and the original contractual term of the option.

●

Expected stock price volatility: Expected volatility is based on the historical volatility of the Company’s Common Stock.

●

Expected annual dividend yield: The Company has never paid, and does not expect to pay, dividends in the foreseeable future. Accordingly, the Company assumed an expected dividend yield of 0.0%.

On August 2, 2021, the compensation committee of the board of directors approved restricted stock unit grants to the Company’s employees (2021 RSU). An aggregate of 104,700 service-based RSUs were issued at a grant date fair value of $5.19. The 2021 RSU awards will be settled in stock, vest 33% on each of the first and second anniversary of the date of grant, and vest 34% on the third anniversary of the date of grant. The 2021 RSU awards were granted under the 2021 Plan. During the year ended December 31, 2022, there was a vesting event for 30,429 of the 2021 RSUs, and there was a forfeiture of 13,400 of the 2021 RSUs. There were no expirations or cancelations of the 2021 RSUs during the period. On February 7, 2022, the compensation committee of the board of directors approved restricted stock unit grants to the Company’s employees (2022 RSU). An aggregate of 148,343 service-based RSUs were issued at a grant date fair value of $1.82. The 2022 RSU awards will be settled in stock, vest 33% on each of the first and second anniversary of the date of grant, and vest 34% on the third anniversary of the date of grant. The 2022 RSU awards were granted under the 2021 Plan. During the year ended December 31, 2022 there was a forfeiture of 17,633 of the 2022 RSUs and there were no vesting events, expirations, or cancelations of the 2022 RSU during the period. On June 10, 2022, the compensation committee of the board of directors approved restricted stock unit grants to certain of the Company’s employees (2022 RSU2). An aggregate of 24,200 service-based RSUs were issued at a grant date fair value of $1.33. The 2022 RSU2 awards will be settled in stock, vest 33% on each of the first and second anniversary of the date of grant, and vest 34% on the third anniversary of the date of grant. During the year ended December 31, 2022 there were no vesting events, forfeitures, expirations, or cancelations of the 2022 RSUs. At December 31, 2022, the unrecognized compensation cost related to unvested service-based RSUs was $443,000, which will be recognized over the remaining service period of 1.99 years.

Grants of PSUs and SARs

During 2020 and 2021, the compensation committee of the board of directors and the board approved a cash bonus program of cash-settled stock appreciation right (“SAR”) awards to the Company’s employees and non-employee directors, and cash-settled performance stock unit (“PSU”) awards to the Company’s employees. These awards were granted outside of the 2018 Plan and the 2021 Plan. As the Company’s stock price has decreased since these awards,

their impact on the results of operations and balance sheet of the Company are not material as of and for the years ended December 31, 2022 and 2021.

Balance Sheet Detail - Accrued Expenses and Other Current Liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Balance Sheet Detail
Research and development	$ 2,593,000	$ 1,759,000
Employee compensation	1,187,000	1,217,000
Professional fees	180,000	156,000
Accrued expenses and other current liabilities	$ 3,960,000	$ 3,132,000

Income Taxes - Reconciliation of Income Tax (Expense) Benefit at the Statutory Federal Income Tax Rate and Income Taxes (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Reconciliation of income tax (expense) benefit at the statutory federal income tax rate and income taxes
Federal income tax expense at statutory rate (as a percent)	21.00%	21.00%
Permanent items (as a percent)		0.40%
State income tax, net of federal benefit (as a percent)	1.30%	8.00%
Tax credits (as a percent)	9.50%	7.40%
Change in valuation allowance (as a percent)	19.60%	(34.10%)
Deferred tax adjustment	(0.20%)	(2.60%)
State tax rate change	(50.20%)
Other (as a percent)	(1.00%)	(0.10%)
Effective income tax rate (as a percent)	0.00%	0.00%

Stock-Based Compensation - Expense (Details) - USD ($)	12 Months Ended
Stock-Based Compensation - Expense (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Stock-Based Compensation
Net tax benefits related to the stock-based compensation costs	$ 0
Compensation expense	1,155,000	$ 576,000
General and administrative
Stock-Based Compensation
Compensation expense	538,000	490,000
Research and development
Stock-Based Compensation
Compensation expense	$ 617,000	$ 86,000

License and Collaboration Agreements

12 Months Ended

Dec. 31, 2022

License and Collaboration Agreements

License and Collaboration Agreements

14. License and Collaboration Agreements

SymBio Agreement

In July 2011, the Company entered into a license agreement with SymBio Pharmaceuticals Limited (SymBio), which has been subsequently amended, granting SymBio an exclusive, royalty-bearing license for the development and commercialization of rigosertib in Japan and Korea. Under the SymBio license agreement, SymBio is obligated to use commercially reasonable efforts to develop and obtain market approval for rigosertib inside the licensed territory and the Company has similar obligations outside of the licensed territory. The Company has also entered into an agreement with SymBio providing for it to supply SymBio with development-stage product. Under the SymBio license agreement, the Company also agreed to supply commercial product to SymBio under specified terms that will be included in a commercial supply agreement to be negotiated prior to the first commercial sale of rigosertib. The supply of development-stage product and the supply of commercial product will be at the Company’s cost plus a defined profit margin. Sales of development-stage product have been de minimis. The Company has additionally granted SymBio a right of first negotiation to license or obtain the rights to develop and commercialize compounds having a chemical structure similar to rigosertib in the licensed territory.

Under the terms of the SymBio license agreement, the Company received an upfront payment of $7,500,000 in 2011. In addition, the Company could receive regulatory, development and sales-based milestone payments as well as royalty payments at percentage rates ranging from the mid-teens to 20% based on net sales of rigosertib by SymBio.

Royalties will be payable under the SymBio agreement on a country-by-country basis in the licensed territory, until the later of the expiration of marketing exclusivity in those countries, a specified period of time after first commercial sale of rigosertib in such country, or the expiration of all valid claims of the licensed patents covering rigosertib or the

manufacture or use of rigosertib in such country. If no valid claim exists covering the composition of matter of rigosertib or the use of or treatment with rigosertib in a particular country before the expiration of the royalty term, and specified competing products achieve a specified market share percentage in such country, SymBio’s obligation to pay the Company royalties will continue at a reduced royalty rate until the end of the royalty term. In addition, the applicable royalties payable to the Company may be reduced if SymBio is required to pay royalties to third-parties for licenses to intellectual property rights necessary to develop, use, manufacture or commercialize rigosertib in the licensed territory. The license agreement with SymBio will remain in effect until the expiration of the royalty term. However, the SymBio license agreement may be terminated earlier due to the uncured material breach or bankruptcy of a party, or force majeure. If SymBio terminates the license agreement in these circumstances, its licenses to rigosertib will survive, subject to SymBio’s milestone and royalty obligations, which SymBio may elect to defer and offset against any damages that may be determined to be due from the Company. In addition, the Company may terminate the license agreement in the event that SymBio brings a challenge against it in relation to the licensed patents, and SymBio may terminate the license agreement without cause by providing the Company with written notice within a specified period of time in advance of termination.

The Company assessed the SymBio arrangement in accordance with ASC 606 and determined that its performance obligations under the SymBio agreement include the exclusive, royalty-bearing, sublicensable license to rigosertib, the research and development services to be provided by the Company and its obligation to serve on a joint committee. The Company concluded that the license was not distinct since it was of no benefit to SymBio without the ongoing research and development services and that, as such, the license and the research and development services should be bundled as a single performance obligation. Since the provision of the license and research and development services are considered a single performance obligation, the $7,500,000 upfront payment is being recognized as revenue ratably through December 2037, the expected period over which the Company expects the research and development services to be performed.

SymBio’s purchases of rigosertib as development-stage product or for commercial requirements represent options under the agreement and revenues are therefore recognized when control of the product is transferred, which is typically when shipped. If SymBio orders the supplies from the Company, the Company expects the pricing for this supply to equal its third-party manufacturing cost plus a pre-negotiated percentage, which will not result in a significant incremental discount to market rates. In January 2018, the agreement was amended to provide SymBio a discount of 35% on future purchases, limited to a cumulative total amount of $300,000.

HanX Narazaciclib (ON 123300) Agreement

In December 2017, the Company entered into a license and collaboration agreement with HanX Biopharmaceuticals, Inc. (HanX), a company focused on development of novel oncology products, for the further development, registration and commercialization of narazaciclib in Greater China. Narazaciclib is a preclinical compound which the Company believes has the potential to overcome the limitations of current generation CDK 4/6 inhibitors. The key feature of the collaboration was that HanX provided all funding required for the Chinese IND enabling studies necessary in order to seek IND approval by the National Medical Products Administration (Chinese FDA). The Chinese IND was approved in January 2020. The Company and HanX also intended for these studies underlying the Chinese IND approval, to meet the US FDA standards for IND approval. Accordingly, such studies were used by the Company for an IND filing with the US FDA in November 2020. In September 2020, a Phase 1 Study with narazaciclib in cancer patients was initiated in China. The Company maintains global rights to the study and study data outside of China. The US FDA Study May Proceed letter was issued in December 2020. Enrollment into the US phase 1 study (Study 19-01) commenced in May 2021.

Pursuant to the agreement, the Company received a $450,000 upfront payment on April 11, 2018. If the compound receives regulatory approval and is commercialized, the Company would receive regulatory and commercial milestone payments, as well as royalties on sales in the Greater China territory.

The Company assessed the HanX arrangement for revenue recognition in accordance with ASC 606 and determined that the license was distinct and that control of the license had been transferred during the first quarter of 2018. As such, the Company recognized the $450,000 allocated to the license at that time.

Pint Agreement

On March 2, 2018, the Company entered into a License, Development and Commercialization Agreement (the Pint License Agreement) and a Securities Purchase Agreement (the Pint Securities Purchase Agreement) with Pint International SA (which, together with its affiliate Pint Pharma GmbH, are collectively referred to as Pint).

Under the terms of the Pint License Agreement, the Company granted Pint an exclusive, royalty-bearing license, with the right to sublicense, under certain Company patent rights and know-how to develop and commercialize any pharmaceutical product (the Pint Licensed Product) containing rigosertib in all uses of rigosertib in humans in Latin American countries (the Pint Territory, including Argentina, Belize, Bolivia, Brazil, Chile, Colombia, Costa Rica, Cuba, Dominican Republic, Ecuador, El Salvador, French Guiana, British Guiana, Suriname, Guatemala, Haiti, Honduras, Mexico, Nicaragua, Panama, Paraguay, Peru, Uruguay and Venezuela).

Pint agreed to make an upfront equity investment in the Company’s common stock. In addition, the Company could receive additional regulatory, development and sales-based milestone payments, an additional equity investment, as well as tiered, double digit royalties based on net aggregate net sales in the Pint Territory. Pint and the Company have also agreed to enter into a supply agreement providing for Pint purchasing rigosertib and the Pint Licensed Product from the Company within 90 days of FDA approval of an NDA for the Pint Licensed Product.

Pint may terminate the Pint License Agreement in whole (but not in part) at any time upon 45 days’ prior written notice. The Pint License Agreement also contains certain provisions for termination by either party in the event of breach of the Pint License Agreement by the other party, subject to a cure period, or bankruptcy of the other party.

Under the terms of the Pint Securities Purchase Agreement, Pint agreed to make an upfront equity investment in the Company at a specified premium to the Company’s share price. Pursuant to the Pint Securities Purchase Agreement, closing of the upfront equity investment occurred on April 4, 2018 and Pint purchased 3,631 shares of common stock for $1,250,000. The total amount of the premium was $319,000 and this amount was allocated to the license.

In addition, under the Pint Securities Purchase Agreement, if the FDA approves the NDA for the Pint Licensed Product, Pint will reimburse the Company for certain research and development expenses. Half of the reimbursement amount will be paid in cash, the other half of the amount will be by an equity investment at a premium to the average of the volume weighted average price of common stock for the ten consecutive trading days ended on the day the FDA approves the NDA.

Pursuant to the Pint Securities Purchase Agreement, the common stock purchased by Pint is subject to certain lock-up restrictions and Pint is entitled to certain registration and participation rights.

The Company assessed the Pint arrangement for revenue recognition in accordance with ASC 606 and determined that the license was distinct and that control of the license had been transferred during the second quarter of 2018. As such, the Company recognized the $319,000 allocated to the license at that time.

Knight Agreement

In November 2019, the Company entered into a Distribution, License and Supply Agreement (the Knight License Agreement) with Knight Therapeutics Inc. (Knight). Under the terms of the Knight License Agreement, the Company granted Knight (i) a non-exclusive, royalty-bearing license, with the right to sublicense, under certain Company patent rights and know-how to develop and manufacture any product (the Knight Licensed Product) containing rigosertib for Canada (and Israel should Knight exercise its option) (the Knight Territory) and in human uses (the Knight Licensed Field), and (ii) an exclusive, royalty-bearing license, with the right to sublicense, under certain Company patent rights and know-how to commercialize the Knight Licensed Product in the Knight Territory and in the Knight Licensed Field.

Knight has also agreed to obtain from the Company all of Knight’s requirements of the Knight Licensed Products for the Knight Territory, and the Company has agreed to supply Knight with all of its requirements of the Knight

Licensed Products. The Company may, at its discretion, use the services of a contract manufacturer to manufacture and package the Knight Licensed Products.

In addition, the Company has granted Knight an exclusive right of first refusal with respect to all or any part of the Knight Territory, to store, market, promote, sell, offer for sale and/or distribute any ROFR Products. As used in the Knight License Agreement, “ROFR Products” means all products other than the Knight Licensed Product that are owned, licensed, or controlled by the Company as of the effective date and all improvements thereto.

The Company received an upfront payment of $100,000 and is eligible to receive clinical, regulatory and sales-based milestone payments. The Company is also eligible to receive tiered double-digit royalties based on net sales in the Knight Territory.

The Knight License Agreement is for a term of 15 years from the launch on a country by country basis in the Knight Territory and contains customary provisions for termination by either party in the event of breach of the Knight License Agreement by the other party (subject to a cure period), bankruptcy of the other party, or challenges to the patents by any sublicensee or assignee.

The Company assessed the Knight License Agreement for revenue recognition in accordance with ASC 606 and determined that the license was distinct and that control of the license had been transferred during the fourth quarter of 2019. As such, the Company recognized the $100,000 allocated to the license at that time.

Specialised Therapeutics Asia Pte. Ltd. Agreement

On December 18, 2019, the Company entered into a Distribution, License and Supply Agreement (the STA License Agreement) with Specialised Therapeutics Asia Pte. Ltd. (STA). Under the terms of the STA License Agreement, the Company granted STA (i) a non-exclusive, royalty-bearing license, with the right to sublicense, under certain Company patent rights and know-how to develop and manufacture any product (the STA Licensed Product) containing rigosertib for Australia and New Zealand (the STA Territory) and in human uses (the Field), and (ii) an exclusive, royalty-bearing license, with the right to sublicense, under certain Company patent rights and know-how to commercialize the STA Licensed Product in the STA Territory and in the Field.

STA has also agreed to obtain from the Company all of STA’s requirements of the STA Licensed Products for the STA Territory, and the Company has agreed to supply STA with all of its requirements of the STA Licensed Products. The Company may, at its discretion, use the services of a contract manufacturer to manufacture and package the STA Licensed Products.

There was an upfront fee of $50,000 and the Company may be entitled to receive clinical, regulatory and sale-based milestone payments. The Company may also be entitled to receive tiered double-digit royalties based on net sales in the Territory.

The License Agreement is for a term of 15 years from the launch on a country by country basis in the Territory and contains customary provisions for termination by either party in the event of breach of the License Agreement by the other party (subject to a cure period), bankruptcy of the other party, or challenges to the patents by any sublicensee or assignee.

The Company assessed the License Agreement for revenue recognition in accordance with ASC 606 and determined that the license was distinct and that control of the license had been transferred during the fourth quarter of 2019. As such, the Company recognized the $50,000 allocated to the license at that time.

Property and Equipment - Depreciation and Amortization Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property and Equipment
Depreciation and amortization expense	$ 14,000	$ 14,000

Income Taxes - Valuation Allowance (Details) - USD ($)	12 Months Ended
Income Taxes - Valuation Allowance (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Taxes
Net change in valuation allowance	$ 3,720,000	$ 5,510,000

Income Taxes

12 Months Ended

Dec. 31, 2022

Income Taxes

Income Taxes

9. Income Taxes

The Company accounts for income taxes under FASB ASC 740 (ASC 740). Deferred income tax assets and liabilities are determined based upon differences between financial reporting and tax bases of assets and liabilities, which are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse.

Income taxes have been based on the following income (loss) before income tax expense:


	December 31,
	2022		2021
Domestic	$	(18,977,000)	$	(16,153,000)
Foreign		13,000		(10,000)
	$	(18,964,000)	$	(16,163,000)

As of December 31, 2022, the Company had federal net operating loss (NOL) carry forwards of $298,100,000, state NOL carry forwards of $257,800,000, federal research and development tax credit carry forwards of $89,700,000, and state research and development tax credit carry forwards of $1,100,000, which may be available to reduce future taxable income. There are $208,400,000 of federal NOLs that were generated in tax periods prior to 2018 that will begin to expire at various dates starting in 2023 and ending in 2037. The NOLs that were generated in 2018 through 2022 of $89,700,000 will carry forward indefinitely and not expire pursuant to changes in tax laws but will be limited in a single tax year to 80 percent of federal taxable income. The state NOL carry forwards will begin to expire at various dates starting in 2025. The NOL carry forwards are subject to review and possible adjustment by the Internal Revenue Service and state tax authorities. NOL and tax credit carry forwards may become subject to an annual limitation in the event of certain cumulative changes in the ownership interest of significant stockholders over a three-year period in excess of 50%, as defined under Sections 382 and 383 of the Internal Revenue Code of 1986, as amended, as well as similar state tax provisions. The Company believes such a change occurred and may impact available net operating losses and carry over research credits generated. The Company has not performed any detailed analysis as it expects these to expire before utilization and has provided for a full valuation allowance. The Company will complete a full Section 382 and 383 analysis prior to any utilization of any NOL and tax credit carry forwards. The amount of the annual limitation, if any, will be determined based on the value of the Company immediately prior to the ownership change. Subsequent ownership changes may further affect the limitation in future years.

As result of changes made by the Tax Cuts and Jobs Act of 2017, that became effective as of January 1, 2022, the company is now required to capitalize for tax purposes certain research and development expenses, and amortize domestic expenses over a 5 year period and foreign expenses over a 15 year period, resulting in a deferred tax asset for the capitalized amounts.

The Company’s reserves related to taxes are based on a determination of whether and how much of a tax benefit taken by the Company in its tax filings or positions is more likely than not to be realized. The Company recognized no material adjustment for unrecognized income tax benefits. Through December 31, 2022, the Company had no unrecognized tax benefits or related interest and penalties accrued.

The principal components of the Company’s deferred tax assets are as follows:


	December 31,
	2022		2021
Deferred tax assets:
Net operating loss carryovers	$	73,394,000	$	81,468,000
R&D tax credits		90,522,000		88,721,000
Non-qualified stock options		2,135,000		2,194,000
Deferred revenue		809,000		1,002,000
Charitable contributions		—		4,000
Accrued expenses		395,000		447,000
Capitalized research and development costs		2,867,000		—
Stock Appreciation Rights		12,000		19,000
Deferred tax assets		170,134,000		173,855,000
Deferred tax liabilities:
Fixed Assets		—		(1,000)
Deferred tax liabilities		—		(1,000)
Less valuation allowance		(170,134,000)		(173,854,000)
Net deferred tax assets	$	—	$	—

ASC 740 requires a valuation allowance to reduce the deferred tax assets reported if, based on the weight of available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. After consideration of all the evidence, both positive and negative, the Company has recorded a full valuation allowance against its deferred tax assets at December 31, 2022. The Company experienced a net change in valuation allowance of $3,720,000 and $5,510,000 for the years ended December 31, 2022 and 2021, respectively.

A reconciliation of income tax (expense) benefit at the statutory federal income tax rate and income taxes as reflected in the financial statements is as follows:


	December 31,
	2022		2021
Federal income tax expense at statutory rate	21.0	%	21.0	%
Permanent items	—		0.4
State income tax, net of federal benefit	1.3		8.0
Tax credits	9.5		7.4
Change in valuation allowance	19.6		(34.1)
Deferred tax adjustment	(0.2)		(2.6)
State tax rate change	(50.2)		—
Other	(1.0)		(0.1)
Effective income tax rate	—	%	—	%

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32857-109319

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-URI http://asc.fasb.org/extlink&oid=122134291&loc=d3e330215-122817

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 17
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32809-109319

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-URI http://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32705-109319

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 270
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-URI http://asc.fasb.org/topic&trid=2144680

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

+ Details

Balance Sheet Detail

12 Months Ended

Dec. 31, 2022

Balance Sheet Detail

Balance Sheet Detail

7. Balance Sheet Detail

Prepaid expenses and other current assets are as follows:


	December 31,
	2022		2021
Research and development	$	233,000	$	15,000
Manufacturing		97,000		29,000
Insurance		191,000		253,000
Other		40,000		35,000
	$	561,000	$	332,000

Accrued expenses and other current liabilities are as follows:


	December 31,
	2022		2021
Research and development	$	2,593,000	$	1,759,000
Employee compensation		1,187,000		1,217,000
Professional fees		180,000		156,000
	$	3,960,000	$	3,132,000

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2022

Property and Equipment

Schedule of property and equipment


	December 31,
	2022		2021
Computer and office equipment	$	70,000	$	70,000
Less accumulated depreciation		(46,000)		(32,000)
	$	24,000	$	38,000

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Taxes

Schedule of income taxes based on income (loss) before income tax expense


	December 31,
	2022		2021
Domestic	$	(18,977,000)	$	(16,153,000)
Foreign		13,000		(10,000)
	$	(18,964,000)	$	(16,163,000)

Schedule of principal components of the Company's deferred tax assets


	December 31,
	2022		2021
Deferred tax assets:
Net operating loss carryovers	$	73,394,000	$	81,468,000
R&D tax credits		90,522,000		88,721,000
Non-qualified stock options		2,135,000		2,194,000
Deferred revenue		809,000		1,002,000
Charitable contributions		—		4,000
Accrued expenses		395,000		447,000
Capitalized research and development costs		2,867,000		—
Stock Appreciation Rights		12,000		19,000
Deferred tax assets		170,134,000		173,855,000
Deferred tax liabilities:
Fixed Assets		—		(1,000)
Deferred tax liabilities		—		(1,000)
Less valuation allowance		(170,134,000)		(173,854,000)
Net deferred tax assets	$	—	$	—

Schedule of reconciliation of income tax (expense) benefit at the statutory federal income tax rate and income taxes as reflected in the financial statements


	December 31,
	2022		2021
Federal income tax expense at statutory rate	21.0	%	21.0	%
Permanent items	—		0.4
State income tax, net of federal benefit	1.3		8.0
Tax credits	9.5		7.4
Change in valuation allowance	19.6		(34.1)
Deferred tax adjustment	(0.2)		(2.6)
State tax rate change	(50.2)		—
Other	(1.0)		(0.1)
Effective income tax rate	—	%	—	%

Summary of Significant Accounting Policies (Details)	12 Months Ended
Summary of Significant Accounting Policies (Details)	Dec. 31, 2022 USD ($) segment
Summary of Significant Accounting Policies
Reverse stock split	one-for-fifteen
Number of operating segments \| segment	1
Interest income \| $	$ 651,000

Net Loss Per Share of Common Stock

12 Months Ended

Dec. 31, 2022

Net Loss Per Share of Common Stock

Net Loss Per Share of Common Stock

5. Net Loss Per Share of Common Stock

The following table sets forth the computation of basic and diluted earnings per share for the years ended December 31, 2022 and 2021:


	Year ended December 31,
	2022		2021
Basic and diluted net loss per share of common stock:
Net loss attributable to Onconova Therapeutics, Inc.	$	(18,964,000)	$	(16,163,000)
Weighted average shares of common stock outstanding		20,908,235		16,832,198
Net loss per share of common stock—basic and diluted	$	(0.91)	$	(0.96)

The following potentially dilutive securities outstanding at December 31, 2022 and 2021 have been excluded from the computation of diluted weighted average shares outstanding, as they would be antidilutive (reflects the number of common shares as if the dilutive securities had been converted to common stock):


	December 31,
	2022	2021
Warrants	344,990	491,586
Stock options	1,397,763	452,999
	1,742,753	944,585

Warrants (Details) - $ / shares	12 Months Ended
Warrants (Details) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Warrants outstanding and warrant activity
Warrants outstanding	353,512	500,108
Warrants Expired (in shares)	(146,596)
Warrant exercise price range one [member]
Warrants
Warrant exercise price (in dollars per share)	$ 2.25
Warrants outstanding and warrant activity
Warrants outstanding	26	26
Warrant exercise price range two [member]
Warrants
Warrant exercise price (in dollars per share)	$ 24.00
Warrants outstanding and warrant activity
Warrants outstanding		26,189
Warrants Expired (in shares)	(26,189)
Warrant exercise price range three [member]
Warrants
Warrant exercise price (in dollars per share)	$ 2.25
Warrants outstanding and warrant activity
Warrants outstanding	3,522	3,522
Warrant exercise price range four [member]
Warrants
Warrant exercise price (in dollars per share)	$ 24.00
Warrants outstanding and warrant activity
Warrants outstanding		120,407
Warrants Expired (in shares)	(120,407)
Warrant exercise price range five [member]
Warrants
Warrant exercise price (in dollars per share)	$ 2.25
Warrants outstanding and warrant activity
Warrants outstanding	4,974	4,974
Warrant exercise price range six [member]
Warrants
Warrant exercise price (in dollars per share)	$ 30.00
Warrants outstanding and warrant activity
Warrants outstanding	7,306	7,306
Warrant exercise price range seven [member]
Warrants
Warrant exercise price (in dollars per share)	$ 3.00
Warrants outstanding and warrant activity
Warrants outstanding	244,500	244,500
Warrant exercise price range eight [member]
Warrants
Warrant exercise price (in dollars per share)	$ 6.54375
Warrants outstanding and warrant activity
Warrants outstanding	16,953	16,953
Warrant exercise price range nine [member]
Warrants
Warrant exercise price (in dollars per share)	$ 6.75450
Warrants outstanding and warrant activity
Warrants outstanding	46,263	46,263
Warrant exercise price range ten [member]
Warrants
Warrant exercise price (in dollars per share)	$ 6.77850
Warrants outstanding and warrant activity
Warrants outstanding	29,968	29,968

Stock-Based Compensation - RSUs, PSUs and SARs (Details) - USD ($)				12 Months Ended
	Jun. 10, 2022	Feb. 07, 2022	Aug. 02, 2021	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock outstanding (in shares)				20,925,992	20,895,563
Compensation expense				$ 1,155,000	$ 576,000
Employee \| 2021 service-based RSUs \| 2021 Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Nonoption units granted			104,700
Grant date fair value per unit			$ 5.19
Forfeitures				13,400
Vesting RSU				30,429
Employee \| 2022 service-based RSUs \| 2021 Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Nonoption units granted	24,200	148,343
Grant date fair value per unit	$ 1.33	$ 1.82
Forfeitures				17,633
Unrecognized compensation cost related to awards other than options				$ 443,000
Weighted-average period for recognizing unrecognized compensation expense (in years)				1 year 11 months 26 days
Employee \| Vesting Percentage One \| 2021 service-based RSUs \| 2021 Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting (Percentage)			33.00%
Employee \| Vesting Percentage One \| 2022 service-based RSUs \| 2021 Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting (Percentage)	33.00%	33.00%
Employee \| Vesting Percentage Two \| 2021 service-based RSUs \| 2021 Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting (Percentage)			34.00%
Employee \| Vesting Percentage Two \| 2022 service-based RSUs \| 2021 Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting (Percentage)	34.00%	34.00%

Securities Registrations and Sales Agreements

12 Months Ended

Dec. 31, 2022

Securities Registrations and Sales Agreements

Securities Registrations and Sales Agreements

15. Securities Registrations and Sales Agreements

January 2021 Offering

On January 7, 2021, the Company entered into a purchase agreement with certain institutional and accredited investors for the sale of an aggregate of 1,303,408 shares of the Company’s common stock, at a purchase price of $6.675 per share.

Under the purchase agreement, subject to certain exceptions, the Company is prohibited from effecting or entering into an agreement to effect any “variable rate transactions” as defined in the purchase agreement for a period of five years following the closing of the offering.

In connection with the offering, pursuant to the purchase agreement the Company reimbursed Lincoln Park Capital Fund, LLC, as the lead investor (Lincoln Park), an aggregate of $100,000 for expenses incurred in connection with the offering, including any due diligence expenses and legal fees. Furthermore, pursuant to the purchase agreement, the Company granted Lincoln Park certain rights to participate at fair value with other investors in up to 50% of the amount of any future offerings of common stock or securities exercisable for or convertible into common stock that the Company seeks to complete within one year after the closing of the offering, other than a firm commitment public offering.

The net proceeds to the Company from the offering, after deducting Lincoln Park’s expenses and other estimated offering expenses payable by the Company were approximately $8.5 million.

The shares sold in the offering were offered and sold by the Company directly to the investors, without a placement agent, underwriter, broker or dealer, pursuant to an effective shelf registration statement on Form S-3 (File No. 333-237844) declared effective by the SEC on May 18, 2020, and the base prospectus contained therein. The offering closed on January 11, 2021.

February 2021 Offering

On February 10, 2021, the Company entered into an underwriting agreement with Guggenheim Securities, LLC, as representative of several underwriters, for the public offering of 1,666,667 shares of the Company’s common stock, at a public offering price of $15.00 per share. Under the terms of the underwriting agreement, the Company granted the underwriters an option, exercisable for 30 days, to purchase up to an additional 250,000 shares of common stock at the same price. The option was exercised prior to closing.

In connection with the offering, the Company paid the underwriters a cash fee equal to 6% of the gross proceeds in the offering and $100,000 in legal fees and expenses.

The net proceeds to the Company from the offering, including exercise of the underwriters’ option, were approximately $26.7 million, after deducting fees and estimated offering expenses payable by the Company.

The offering was made pursuant to a registration statement (No. 333-237844) on Form S-3, which was initially filed by the Company with the SEC on April 24, 2020, amended on Form S-3/A that was filed with the SEC on May 15, 2020, and was declared effective by the SEC on May 18, 2020. The offering closed on February 16, 2021.

August 2021 Equity Distribution Agreement

On August 20, 2021, the Company entered into an Equity Distribution Agreement (the Equity Distribution Agreement) with Piper Sandler & Co. (Piper Sandler) under which the Company may offer and sell, from time to time at its sole discretion, shares of the Company’s common stock, with aggregate gross sales proceeds of up to $25.0 million through an “at the market” equity offering program under which Piper Sandler is the sales agent.

Under the Equity Distribution Agreement, the Company has the right to set the parameters for the sale of shares, including the number of shares to be issued, the time period during which sales are requested to be made, limitations on the number of shares that may be sold in any one trading day and any minimum price below which sales may not be made. Subject to the terms and conditions of the Equity Distribution Agreement, Piper Sandler may sell the shares by methods deemed to be an “at the market” offering as defined in Rule 415 promulgated under the Securities Act of 1933, as amended, including sales made through The Nasdaq Capital Market or any other trading market for the Company’s common stock. The Equity Distribution Agreement provides that Piper Sandler is entitled to compensation for its services equal to 3.0% of the gross proceeds of any shares of common stock sold through Piper Sandler under the Equity Distribution Agreement. The Company has no obligation to sell any shares under the Equity Distribution Agreement, and may at any time suspend solicitation and offers under the Equity Distribution Agreement. Through September 30, 2021, the Company sold 109,523 shares under the agreement at a weighted average price of $5.32 per share. Net proceeds after commissions and offering expenses were approximately $0.5 million. There were no other sales during the years ended December 31, 2022 and 2021.

The shares are issued pursuant to the Company’s shelf registration statement on Form S-3 (File No. 333-237844). The Company filed a prospectus supplement, dated August 20, 2021 with the Securities and Exchange Commission in connection with the offer and sale of the shares pursuant to the Equity Distribution Agreement.

September 2021 Offering

On September 23, 2021, the Company entered into an underwriting agreement with Guggenheim Securities, LLC, as representative of several underwriters, for the public offering of 5,000,000 shares of the Company’s common stock, at a public offering price of $4.20 per share. Under the terms of the underwriting agreement, the Company granted the underwriters an option, exercisable for 30 days, to purchase up to an additional 750,000 shares of common stock at the same price. The option was not exercised.

In connection with the offering, the Company paid the underwriters a cash fee equal to 6% of the gross proceeds in the offering and $100,000 in legal fees and expenses.

The net proceeds to the Company from the offering, including exercise of the underwriters’ option, were approximately $19.5 million, after deducting fees and estimated offering expenses payable by the Company.

Income Taxes - Income (Loss) before Income Tax Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income taxes based on income (loss) before income tax expense
Domestic	$ (18,977,000)	$ (16,153,000)
Foreign	13,000	(10,000)
Net loss before income taxes	$ (18,964,000)	$ (16,163,000)

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

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+ Details

Employee Benefit Plan (Details) - Retirement Savings Plan - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Minimum age of employees required to be eligible for participation	21 years
Minimum working hours per year required to be eligible for participation	1000 hours
Employer's match for every dollar of the first specified percentage of payroll that employees invest	$ 0.75
Employer's matching contribution percentage	6.00%
Contributions	$ 131,000	$ 114,000

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2022

Stock-Based Compensation

Schedule of stock-based compensation expense


	Year Ended December 31,
	2022		2021
General and administrative	$	538,000	$	490,000
Research and development		617,000		86,000
	$	1,155,000	$	576,000

Schedule of stock option activity


	Options Outstanding
				Weighted
		Weighted-		Average
		Average		Remaining	Aggregate
	Number	Exercise		Contractual	Intrinsic
	of Shares	Price		Term (in years)	Value
Balance, December 31, 2021	452,999	$	20.71	9.42	$	—
Granted	1,044,165	$	1.37	9.48		—
Exercised	—	$	—	—	$	—
Forfeitures/adjustments	(99,401)	$	8.77	8.77
Balance, December 31, 2022	1,397,763	$	7.15	9.18	$	—
Exercisable at December 31, 2022	232,488	$	33.35	8.28	$	—

Schedule of weighted-average assumptions used for estimating the fair value of the stock compensation granted


	Year ended December 31,
	2022			2021
Risk-free interest rate		2.65	%		0.89	%
Expected volatility		121.11	%		133.77	%
Expected term		5.77	years		5.93	years
Expected dividend yield		0	%		0	%
Weighted average grant date fair value	$	1.19		$	4.60

Warrants

12 Months Ended

Dec. 31, 2022

Warrants

Warrants

4. Warrants

Common stock warrants are accounted for in accordance with applicable accounting guidance provided in ASC Topic 815, Derivatives and Hedging-Contracts in Entity’s Own Equity (ASC Topic 815), as either derivative liabilities or as equity instruments depending on the specific terms of the warrant agreement.

Warrants outstanding at December 31, 2021 and 2022, and warrant activity for the year ended December 31, 2022 is as follows (reflects the number of common shares as if the warrants were converted to common stock):


					Balance				Balance
		Exercise		Expiration	December 31,	Warrants	Warrants	Warrants	December 31,
Description	Classification	Price		Date	2021	Issued	Exercised	Expired	2022
Non-tradable pre-funded warrants	Equity	$	2.25	July 2023	26	—	—	—	26
Non-tradable warrants	Equity	$	24.00	December 2022	26,189	—	—	(26,189)	—
Non-tradable pre-funded warrants	Equity	$	2.25	none	3,522	—	—	—	3,522
Non-tradable warrants	Equity	$	24.00	December 2022	120,407	—	—	(120,407)	—
Non-tradable pre-funded warrants	Equity	$	2.25	none	4,974	—	—	—	4,974
Non-tradable warrants	Equity	$	30.00	September 2023	7,306	—	—	—	7,306
Non-tradable warrants	Equity	$	3.00	November 2024	244,500	—	—	—	244,500
Non-tradable warrants	Equity	$	6.54375	December 2024	16,953	—	—	—	16,953
Non-tradable warrants	Equity	$	6.75450	December 2024	46,263	—	—	—	46,263
Non-tradable warrants	Equity	$	6.77850	December 2023	29,968	—	—	—	29,968
					500,108	—	—	(146,596)	353,512

Net Loss Per Share of Common Stock (Tables)

12 Months Ended

Dec. 31, 2022

Net Loss Per Share of Common Stock

Schedule of computation of basic and diluted earnings per share


	Year ended December 31,
	2022		2021
Basic and diluted net loss per share of common stock:
Net loss attributable to Onconova Therapeutics, Inc.	$	(18,964,000)	$	(16,163,000)
Weighted average shares of common stock outstanding		20,908,235		16,832,198
Net loss per share of common stock—basic and diluted	$	(0.91)	$	(0.96)

Schedule of antidilutive securities which have been excluded from the computation of diluted weighted average shares outstanding


	December 31,
	2022	2021
Warrants	344,990	491,586
Stock options	1,397,763	452,999
	1,742,753	944,585

Balance Sheet Detail (Tables)

12 Months Ended

Dec. 31, 2022

Balance Sheet Detail

Schedule of prepaid expenses and other current assets


	December 31,
	2022		2021
Research and development	$	233,000	$	15,000
Manufacturing		97,000		29,000
Insurance		191,000		253,000
Other		40,000		35,000
	$	561,000	$	332,000

Schedule of accrued expenses and other current liabilities


	December 31,
	2022		2021
Research and development	$	2,593,000	$	1,759,000
Employee compensation		1,187,000		1,217,000
Professional fees		180,000		156,000
	$	3,960,000	$	3,132,000

Employee Benefit Plan

12 Months Ended

Dec. 31, 2022

Employee Benefit Plan

Employee Benefit Plan

11. Employee Benefit Plan

The Company has a 401(k) Retirement Savings Plan. Employees are eligible to participate in the plan as soon as they join the Company if they are at least 21 years of age and work a minimum of 1,000 hours per year. The Company matches $0.75 for every dollar of the first 6% of payroll that employees invest, up to the legal limit. Employer contributions vest immediately. For the years ended December 31, 2022 and 2021, the Company contributed $131,000 and $114,000, respectively.

Revenue (Tables)

12 Months Ended

Dec. 31, 2022

Revenue.

Schedule of recognized revenue under license and collaboration agreements

Schedule of deferred revenue


	Symbio
	Upfront Payment
Deferred balance at December 31, 2021	$	3,469,000
Recognition to revenue		(226,000)

Deferred balance at December 31, 2022	$	3,243,000

Consolidated Statements of Comprehensive Loss - USD ($)	12 Months Ended
Consolidated Statements of Comprehensive Loss - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Consolidated Statements of Comprehensive Loss
Net loss	$ (18,964,000)	$ (16,163,000)
Other comprehensive loss, net of tax:
Foreign currency translation adjustments, net	(19,000)	(28,000)
Other comprehensive loss, net of tax	(19,000)	(28,000)
Comprehensive loss	$ (18,983,000)	$ (16,191,000)

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

+ References

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The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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+ Details

Income Taxes - Unrecognized Tax Benefits (Details)	Dec. 31, 2022 USD ($)
Unrecognized tax benefits
Unrecognized income tax benefits	$ 0
Interest and penalties accrued	$ 0

Net Loss Per Share of Common Stock (Details) - shares	12 Months Ended
Net Loss Per Share of Common Stock (Details) - shares	Dec. 31, 2022	Dec. 31, 2021
Potentially dilutive securities outstanding excluded from the computation of diluted weighted average shares as they would be antidilutive
Potentially dilutive securities outstanding excluded from the computation of diluted weighted average shares	1,742,753	944,585
Warrants.
Potentially dilutive securities outstanding excluded from the computation of diluted weighted average shares as they would be antidilutive
Potentially dilutive securities outstanding excluded from the computation of diluted weighted average shares	344,990	491,586
Stock options
Potentially dilutive securities outstanding excluded from the computation of diluted weighted average shares as they would be antidilutive
Potentially dilutive securities outstanding excluded from the computation of diluted weighted average shares	1,397,763	452,999

Nature of Business (Details)						1 Months Ended	12 Months Ended		16 Months Ended
Nature of Business (Details)	Sep. 28, 2021 shares	Aug. 20, 2021 USD ($)	May 20, 2021 $ / shares shares	Feb. 16, 2021 shares	Jan. 11, 2021 shares	Sep. 30, 2021 $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	May 19, 2021 shares	Dec. 31, 2020 USD ($)
Liquidity
Number of clinical programs (in programs)							2		2
Reverse stock split ratio			0.067
Common stock, par value (in dollars per share) \| $ / shares			$ 0.01				$ 0.01	$ 0.01	$ 0.01
Common stock authorized (in shares) \| shares			125,000,000				125,000,000	125,000,000	125,000,000	250,000,000
Net loss							$ (18,964,000)	$ (16,163,000)
Accumulated deficit							463,683,000	444,719,000	$ 463,683,000
Cash and cash equivalents							$ 38,757,000	$ 55,070,000	$ 38,757,000		$ 19,025,000
Issuance of common stock, net (in shares) \| shares	5,000,000			1,916,667	1,303,408
Piper Sandler & Co
Liquidity
Sale of Stock, Price Per Share \| $ / shares						$ 5.32
Issuance of common stock, net (in shares) \| shares						109,523	0	0	109,523
Piper Sandler & Co \| Maximum \| At the Market Equity
Liquidity
Market equity agreement maximum proceeds		$ 25,000,000.0

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2022

Summary of Significant Accounting Policies

Schedule of estimated useful lives used to depreciate the Company's assets


		Estimated Useful Life
Lab equipment		5-6 years
Software		3 years
Computer and office equipment		5-6 years
Leasehold improvements		Shorter of the lease term or estimated useful life

Income Taxes - Tax Credit Carry Forwards (Details) - USD ($)	Jan. 01, 2022	Dec. 31, 2022
Foreign
Income Taxes
Research and development expenses	15 years
State
Income Taxes
Research and development expenses	5 years
Research and Development Tax Credit Carry Forwards \| Federal
Income Taxes
Tax credit carry forwards		$ 89,700,000
Research and Development Tax Credit Carry Forwards \| State
Income Taxes
Tax credit carry forwards		$ 1,100,000

Stock-Based Compensation - Fair Value Assumptions (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Assumptions used
Risk-free interest rate (as a percent)	2.65%	0.89%
Expected volatility (as a percent)	121.11%	133.77%
Expected term (in years)	5 years 9 months 7 days	5 years 11 months 4 days
Expected dividend yield (as a percent)	0.00%	0.00%
Weighted average grant date fair value (in dollars per share)	$ 1.19	$ 4.60

Stock-Based Compensation (Details) - shares		12 Months Ended
Stock-Based Compensation (Details) - shares	Jun. 17, 2019	Dec. 31, 2022	Dec. 31, 2021
2018 Plan
Stock-Based Compensation
Shares authorized (in shares)		26,823
Additional shares authorized (in shares)	39,300
2021 Incentive Plan
Stock-Based Compensation
Shares authorized (in shares)		2,000,000
2021 Incentive Plan \| Common Stock
Stock-Based Compensation
Reserved for issuance (in shares)		1,711,127
Restricted Stock Units (RSUs)
Stock-Based Compensation
Cancelled (in shares)		0	0

Balance Sheet Detail - Prepaid Expenses and Other Current Assets (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Prepaid expenses and other current assets:
Research and development	$ 233,000	$ 15,000
Manufacturing	97,000	29,000
Insurance	191,000	253,000
Other	40,000	35,000
Prepaid expenses and other current assets	$ 561,000	$ 332,000

Revenue (Details) - USD ($)	12 Months Ended
Revenue (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Revenue
Revenue	$ 226,000	$ 226,000
Activity in deferred revenue
Balance at the beginning of the period	226,000
Balance at the end of the period	226,000	226,000
SymBio
Activity in deferred revenue
Balance at the beginning of the period	3,469,000
Deferred revenue recognized	(226,000)
Balance at the end of the period	3,243,000	3,469,000
License and collaboration agreements. \| SymBio
Revenue
Revenue	$ 226,000	$ 226,000

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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