FORTE BIOSCIENCES, INC., 10-Q filed on 11/14/2024
Quarterly Report
v3.24.3
Document and Entity Information - shares
9 Months Ended
Sep. 30, 2024
Nov. 08, 2024
Cover [Abstract]    
Document Type 10-Q  
Amendment Flag false  
Document Period End Date Sep. 30, 2024  
Document Fiscal Year Focus 2024  
Document Fiscal Period Focus Q3  
Entity Interactive Data Current Yes  
Trading Symbol FBRX  
Entity Current Reporting Status Yes  
Entity Registrant Name FORTE BIOSCIENCES, INC.  
Entity Central Index Key 0001419041  
Current Fiscal Year End Date --12-31  
Entity Filer Category Non-accelerated Filer  
Entity Shell Company false  
Entity Small Business true  
Entity Emerging Growth Company false  
Title of 12(b) Security Common Stock  
Security Exchange Name NASDAQ  
Entity File Number 001-38052  
Entity Incorporation, State or Country Code DE  
Entity Tax Identification Number 26-1243872  
Entity Address, Address Line One 3060 Pegasus Park Drive, Building 6  
Entity Address, City or Town Dallas  
Entity Address, State or Province TX  
Entity Address, Postal Zip Code 75247  
City Area Code 310  
Local Phone Number 618-6994  
Document Quarterly Report true  
Document Transition Report false  
Entity Common Stock, Shares Outstanding   1,461,934
v3.24.3
Condensed Consolidated Balance Sheets (Unaudited) - USD ($)
$ in Thousands
Sep. 30, 2024
Dec. 31, 2023
Current assets:    
Cash and cash equivalents $ 16,363 $ 37,125
Prepaid expenses and other current assets 1,305 1,202
Total current assets 17,668 38,327
Property and equipment, net 86 109
Other assets 192 544
Total assets 17,946 38,980
Current liabilities:    
Accounts payable 5,159 1,424
Accrued liabilities 3,421 2,242
Total current liabilities 8,580 3,666
Commitments and contingencies (Note 6)
Stockholders’ equity    
Common stock, $0.001 par value: 200,000,000 shares authorized as of September 30, 2024 (unaudited) and December 31, 2023; 1,460,007 and 1,453,402 shares issued and outstanding as of September 30, 2024 (unaudited) and December 31, 2023, respectively 1 1
Additional paid-in capital 156,207 153,829
Accumulated other comprehensive income 1 4
Accumulated deficit (146,843) (118,520)
Total stockholders’ equity 9,366 35,314
Total liabilities and stockholders' equity $ 17,946 $ 38,980
v3.24.3
Condensed Consolidated Balance Sheets (Parenthetical) (Unaudited) - $ / shares
Sep. 30, 2024
Dec. 31, 2023
Common stock, par value $ 0.001 $ 0.001
Common stock, shares authorized 200,000,000 200,000,000
Common stock, shares issued 1,460,007 1,453,402
Common stock, shares outstanding 1,460,007 1,453,402
v3.24.3
Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2024
Sep. 30, 2023
Sep. 30, 2024
Sep. 30, 2023
Operating expenses:        
Research and development $ 5,720 $ 6,369 $ 15,634 $ 18,295
Research and development - related party 150   329  
General and administrative 2,759 3,847 13,288 7,810
Total operating expenses 8,629 10,216 29,251 26,105
Loss from operations (8,629) (10,216) (29,251) (26,105)
Other income, net 237 261 928 501
Net loss $ (8,392) $ (9,955) $ (28,323) $ (25,604)
Net loss per share - basic $ (4.54) $ (6.57) $ (15.35) $ (23.97)
Net loss per share - diluted $ (4.54) $ (6.57) $ (15.35) $ (23.97)
Weighted average shares and pre-funded warrants outstanding, basic 1,847,644 1,514,509 1,845,407 1,068,019
Weighted average shares and pre-funded warrants outstanding, diluted 1,847,644 1,514,509 1,845,407 1,068,019
Comprehensive Loss:        
Net Income (Loss) $ (8,392) $ (9,955) $ (28,323) $ (25,604)
Unrealized gain (loss) on available-for-sale securities, net 8 (6) (3) (5)
Comprehensive loss $ (8,384) $ (9,961) $ (28,326) $ (25,609)
v3.24.3
Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)
$ in Thousands
Total
Common Stock
Additional Paid-in Capital
Accumulated Other Comprehensive Income (Loss)
Accumulated Deficit
Beginning Balance at Dec. 31, 2022 $ 38,818 $ 1 $ 125,861   $ (87,044)
Beginning balance, shares at Dec. 31, 2022   840,002      
Issuance of common stock under ESPP 6   6    
Issuance of common stock under ESPP, shares   280      
Stock-based compensation 877   877    
Net Income (Loss) (6,753)       (6,753)
Ending Balance at Mar. 31, 2023 32,948 $ 1 126,744 $ 0 (93,797)
Ending balance, shares at Mar. 31, 2023   840,282      
Beginning Balance at Dec. 31, 2022 38,818 $ 1 125,861   (87,044)
Beginning balance, shares at Dec. 31, 2022   840,002      
Net Income (Loss) (25,604)        
Ending Balance at Sep. 30, 2023 40,408 $ 1 153,060 (5) (112,648)
Ending balance, shares at Sep. 30, 2023   1,451,269      
Beginning Balance at Mar. 31, 2023 32,948 $ 1 126,744 0 (93,797)
Beginning balance, shares at Mar. 31, 2023   840,282      
Issuance of common stock upon vesting of restricted stock units, net (24)   (24)    
Issuance of common stock upon vesting of restricted stock units, net, shares   1,765      
Stock-based compensation 855   855    
Unrealized gain (loss) on available-for-sale securities, net 1     1  
Net Income (Loss) (8,896)       (8,896)
Ending Balance at Jun. 30, 2023 24,884 $ 1 127,575 1 (102,693)
Ending balance, shares at Jun. 30, 2023   842,047      
Issuance of common stock and pre-funded warrants in PIPE financing, net of issuance costs 24,728   24,728    
Issuance of common stock and pre-funded warrants in PIPE financing, net of issuance costs, shares   606,678      
Issuance of common stock upon vesting of restricted stock units, net (24)   (24)    
Issuance of common stock upon vesting of restricted stock units, net, shares   2,124      
Issuance of common stock under ESPP 9   9    
Issuance of common stock under ESPP, shares   420      
Stock-based compensation 772   772    
Unrealized gain (loss) on available-for-sale securities, net (6)     (6)  
Net Income (Loss) (9,955)       (9,955)
Ending Balance at Sep. 30, 2023 40,408 $ 1 153,060 (5) (112,648)
Ending balance, shares at Sep. 30, 2023   1,451,269      
Beginning Balance at Dec. 31, 2023 35,314 $ 1 153,829 4 (118,520)
Beginning balance, shares at Dec. 31, 2023   1,453,402      
Issuance of common stock upon vesting of restricted stock units, net (16)   (16)    
Issuance of common stock upon vesting of restricted stock units, net, shares   1,971      
Issuance of common stock under ESPP 8   8    
Issuance of common stock under ESPP, shares   420      
Stock-based compensation 805   805    
Unrealized gain (loss) on available-for-sale securities, net (6)     (6)  
Net Income (Loss) (7,420)       (7,420)
Ending Balance at Mar. 31, 2024 28,685 $ 1 154,626 (2) (125,940)
Ending balance, shares at Mar. 31, 2024   1,455,793      
Beginning Balance at Dec. 31, 2023 35,314 $ 1 153,829 4 (118,520)
Beginning balance, shares at Dec. 31, 2023   1,453,402      
Net Income (Loss) (28,323)        
Ending Balance at Sep. 30, 2024 9,366 $ 1 156,207 1 (146,843)
Ending balance, shares at Sep. 30, 2024   1,460,007      
Beginning Balance at Mar. 31, 2024 28,685 $ 1 154,626 (2) (125,940)
Beginning balance, shares at Mar. 31, 2024   1,455,793      
Issuance of common stock upon vesting of restricted stock units, net (10)   (10)    
Issuance of common stock upon vesting of restricted stock units, net, shares   1,899      
Stock-based compensation 802   802    
Unrealized gain (loss) on available-for-sale securities, net (5)     (5)  
Net Income (Loss) (12,511)       (12,511)
Ending Balance at Jun. 30, 2024 16,961 $ 1 155,418 (7) (138,451)
Ending balance, shares at Jun. 30, 2024   1,457,692      
Issuance of common stock upon vesting of restricted stock units, net (7)   (7)    
Issuance of common stock upon vesting of restricted stock units, net, shares   1,924      
Issuance of common stock under ESPP 6   6    
Issuance of common stock under ESPP, shares   538      
Stock-based compensation 791   791    
Unrealized gain (loss) on available-for-sale securities, net 8     8  
Settlement of fractional shares paid in cash (1)   (1)    
Settlement of fractional shares paid in cash, shares   (147)      
Net Income (Loss) (8,392)       (8,392)
Ending Balance at Sep. 30, 2024 $ 9,366 $ 1 $ 156,207 $ 1 $ (146,843)
Ending balance, shares at Sep. 30, 2024   1,460,007      
v3.24.3
Condensed Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
9 Months Ended
Sep. 30, 2024
Sep. 30, 2023
Cash flows from operating activities:    
Net loss $ (28,323) $ (25,604)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation expense 29 3
Stock-based compensation expense 2,398 2,504
Accretion of debt discount on available-for-sale securities (2) (139)
Changes in operating assets and liabilities:    
Prepaid expenses and other assets 249 (699)
Accounts payable 3,735 4,137
Accrued liabilities 1,178 61
Net cash used in operating activities (20,736) (19,737)
Cash flows from investing activities:    
Purchase of property and equipment (6) (71)
Proceeds from redemptions of short-term investments   10,099
Purchase of short-term investments   (9,965)
Net cash (used in) provided by investing activities (6) 63
Cash flows from financing activities:    
Proceeds from issuance of common stock, net of issuance costs   24,792
Proceeds from issuance of common stock under ESPP 14 15
Taxes paid related to net share settlement of equity awards (33) (48)
Settlement of fractional shares paid in cash (1)  
Net cash (used in) provided by financing activities (20) 24,759
Net (decrease) increase in cash and cash equivalents (20,762) 5,085
Cash and cash equivalents — beginning of period 37,125 41,100
Cash and cash equivalents — end of period $ 16,363 46,185
Supplemental disclosure of non-cash investing and financing activities    
Unpaid issuance costs   64
Purchase of fixed assets recorded in accounts payable   $ 30
v3.24.3
Pay vs Performance Disclosure - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2024
Jun. 30, 2024
Mar. 31, 2024
Sep. 30, 2023
Jun. 30, 2023
Mar. 31, 2023
Sep. 30, 2024
Sep. 30, 2023
Pay vs Performance Disclosure                
Net Income (Loss) $ (8,392) $ (12,511) $ (7,420) $ (9,955) $ (8,896) $ (6,753) $ (28,323) $ (25,604)
v3.24.3
Insider Trading Arrangements
3 Months Ended
Sep. 30, 2024
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.24.3
Organization and Description of Business
9 Months Ended
Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Organization and Description of Business

1. Organization and Description of Business

 

Forte Biosciences, Inc. (www.fortebiorx.com) and its subsidiaries, referred to herein as the “Company” or "Forte", is a clinical-stage biopharmaceutical company focused on developing FB102, which is a proprietary anti-CD122 monoclonal antibody therapeutic candidate with potentially broad autoimmune and autoimmune-related indications. The phase 1 healthy volunteer single and multiple ascending dose cohorts have successfully completed. Forte is currently advancing clinical development of FB102 into patient-based trials.

The Company merged with Tocagen, Inc. ("Merger"), a publicly traded biotechnology company, on June 15, 2020. Prior to the Merger, Forte was a privately held company incorporated in Delaware on May 3, 2017. The Company's headquarters is in Dallas, Texas.

Reverse Stock Split

On August 20, 2024, the Company's stockholders approved effecting a reverse stock split of the issued common stock of the Company (the “Common Stock”) at a ratio in the range between 1:5 and 1:30, with the final ratio to be approved by the Company's board of directors (the "Board"). The Board approved a final ratio of 1 for 25 for the reverse stock split.

On August 27, 2024, the Company filed a certificate of amendment to the Company's Amended and Restated Certificate of Incorporation with the Secretary of State of the State of Delaware, to effect a 1 for 25 reverse stock split of the Common Stock, effective as of 8:00 a.m., Eastern Time, on August 28, 2024. The par value and authorized shares were not adjusted as a result of the reverse split. The Reverse Stock Split also affected the Company’s outstanding common stock options and pre-funded warrants, and resulted in the shares underlying such instruments being reduced and the exercise price being increased proportionately. All issued and outstanding shares of common stock and per share amounts contained in the condensed consolidated financial statements have been retroactively adjusted to reflect this reverse stock split for all periods presented.

Liquidity and Risks

 

Since inception, the Company has incurred losses and negative cash flows from operations. As of September 30, 2024, the Company had an accumulated deficit of $146.8 million and used $20.7 million of cash in operating activities during the nine months ended September 30, 2024. The Company had cash and cash equivalents of approximately $16.4 million as of September 30, 2024. The Company is a clinical-stage biopharmaceutical company with no approved products or revenue streams, which contributes to its ongoing operating losses and negative cash flows. Management expects to continue to incur additional losses in the foreseeable future as the Company continues its development efforts on advancing FB102 through clinical trials. Given these factors, the Company has concluded that the existing cash and cash equivalents will not be sufficient for the twelve months following the financial statement issuance date, and requires additional liquidity to continue its operations.

As the Company continues to pursue its business plan, it expects to finance its operations through a combination of public or private equity or debt financings or other capital sources, which may include strategic collaborations and other strategic arrangements with third parties. However, the Company may be unable to access further equity or debt financing when needed. As such, there can be no assurance that the Company will be able to obtain additional liquidity when needed or under acceptable terms, if at all.

The Company’s condensed consolidated financial statements have been prepared in accordance with US GAAP assuming the Company will continue as a going concern. The going concern assumption contemplates the realization of assets and satisfaction of liabilities in the normal course of business. However, substantial doubt about the Company’s ability to continue as going concern exists.

The condensed consolidated financial statements do not include any adjustments to the carrying amounts and classification of asset, liabilities and reported expenses that may be necessary if the Company were unable to continue as a going concern.

The Company will continue to need to raise additional capital or obtain financing from other sources. Management may fund future operations through the sale of equity and debt financings and may also seek additional capital through arrangements with strategic partners or other sources. There can be no assurance that additional funding will be available on terms acceptable to the Company, if at all. If the Company is unable to raise additional funding to meet its working capital needs in the future, it may be forced to delay or reduce the scope of its research and development programs and/or limit or cease its operations. The Company's ability to raise additional funds may be adversely impacted by potential worsening global economic conditions and the recent disruptions to, and volatility in, the credit and financial markets in the United States and worldwide resulting from the military conflicts in Eastern Europe, the Middle East, and otherwise.

There are numerous risks and uncertainties associated with pharmaceutical development and the Company is unable to predict the timing or amount of increased expenses on the development of future product candidates or when or if it will start to generate revenues. Even if the Company does generate revenues, it may not be able to achieve or maintain profitability. If the Company fails to become profitable or is unable to sustain profitability on a continuing basis, then it may be unable to continue its operations at planned levels and may be forced to reduce its operations.

Businesses throughout our industry have been and will continue to be impacted by a number of challenging and unexpected global and national events and circumstances that continue to evolve, including without limitation the military conflicts in Eastern Europe and the Middle East, increased economic uncertainty, inflation, rising interest rates, recent and any potential future financial institution failures, and other geopolitical tensions. The extent of the impact of these events and circumstances on our business, operations, development timelines and plans remains uncertain, and will depend on certain developments, including the duration and scope of the events and their impact on the Company's development activities, third parties with whom it does business, as well as its impact on regulatory authorities and its key scientific and management personnel. The Company has been and continues to actively monitor the potential impacts that these various events and circumstances may have on its business and the Company takes steps, where warranted, to minimize any potential negative impacts on its business resulting from these events and circumstances.

v3.24.3
Summary of Significant Accounting Policies
9 Months Ended
Sep. 30, 2024
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements of the Company should be read in conjunction with its audited financial statements and accompanying notes thereto as of and for the year ended December 31, 2023 included in the Company’s Form 10-K as filed with the U.S. Securities and Exchange Commission (the “SEC”) on March 18, 2024. The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”), as found in the Accounting Standards Codification (“ASC”), the Accounting Standards Update (“ASU”), of the Financial Accounting Standards Board (“FASB”), and the rules and regulations of the US Securities and Exchange Commission (“SEC”).

In the opinion of management, the accompanying condensed consolidated financial statements include the Company’s financial position, the results of its operations and cash flows for the periods presented. Interim results are not necessarily indicative of results for the full year or any future period.

Use of Estimates

The preparation of the Company’s condensed consolidated financial statements requires management to make estimates and assumptions that impact the reported amounts of assets, liabilities, expenses and the disclosure of contingent assets and liabilities in the Company’s condensed consolidated financial statements and accompanying notes. Significant management estimates that affect the reported amounts of assets, liabilities and expenses include stock-based compensation expense and accruals for clinical trials and drug manufacturing. Although these estimates

are based on the Company’s knowledge of current events and actions it may undertake in the future, actual results may ultimately materially differ from these estimates and assumptions.

Cash and Cash Equivalents

Cash and cash equivalents include cash in readily available operating accounts, U.S. treasury bills, money market funds and deposits with commercial banks. Cash equivalents are defined as short-term, highly liquid investments with maturities of 90 days or less from the date of purchase.

Available-for-Sale Securities

 

The Company’s available-for-sale securities consist of U.S. treasury bills. Securities with maturities from the date of purchase of 90 days or less are included in cash equivalents. The Company classifies its marketable securities as available-for-sale and records such assets at estimated fair value in the condensed consolidated balance sheets, with unrealized gains and losses, if any, reported as a component of other comprehensive loss within the condensed consolidated statements of operations and comprehensive loss and as a separate component of stockholders’ equity. Realized gains and losses are calculated on the specific identification method and recorded as interest income (loss).

 

Any premium arising at purchase is amortized to the earliest call date and any discount arising at purchase is accreted to maturity. Accretion of discounts are recorded in interest income in the condensed consolidated statements of operations and comprehensive loss.

 

Fair Value of Financial Instruments

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. There is a three-level hierarchy that prioritizes the inputs used in determining fair value by their reliability and preferred use as follows:

Level 1 - Valuations based on quoted prices in active markets for identical assets or liabilities.
Level 2 – Valuations based on quoted prices in active markets for similar assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data.
Level 3 – Valuations based on inputs that are both significant to the fair value measurements and are unobservable.

To the extent that a valuation is based on models or inputs that are less observable, or unobservable in the market, the determination of fair value requires more judgment. Accordingly, the degree of judgment exercised by the Company in determining fair value is greatest for instruments categorized within Level 3. A financial instrument’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement.

There have been no significant changes to the valuation methods utilized by the Company during the periods presented. There have been no transfers between Level 1, Level 2, and Level 3 in any periods presented.

The carrying amounts of financial instruments consisting of cash and cash equivalents, accounts payable, and accrued liabilities included in the Company’s condensed consolidated financial statements, are reasonable estimates of fair value, primarily due to their short maturities.

Net Loss Per Share

The Company’s net loss is equivalent to net loss attributable to common stockholders for all periods presented. Basic net loss per share is computed by dividing net loss applicable to common stockholders by the weighted average number of common shares, without consideration for common stock equivalents. The weighted average number of shares of common stock used in the basic and diluted net loss per share calculation include the pre-funded warrants outstanding during the period as they are exercisable at any time and their exercise requires only nominal consideration for the delivery of shares. As of September 30, 2024, no pre-funded warrants have been exercised and pre-funded warrants to purchase an aggregate of 387,566 shares of common stock were outstanding.

Diluted net loss per share is computed by dividing net loss by the weighted-average number of shares of common stock and common stock equivalents outstanding during the period in accordance with the treasury stock method. The following number of unexercised stock options, restricted stock units, warrants, and shares expected to be purchased under the ESPP, which are common stock equivalents, have been excluded from the diluted net loss calculation as their effect would have been anti-dilutive for the periods presented.

 

 

 

 

As of September 30,

 

 

2024

 

 

2023

 

Options

 

214,501

 

 

 

105,540

 

Restricted stock units

 

30,987

 

 

 

44,987

 

Warrants

 

176

 

 

 

176

 

ESPP

 

772

 

 

 

56

 

Total

 

246,436

 

 

 

150,759

 

 

Recently Adopted Accounting Standards

In August 2020, the FASB issued ​ASU 2020-06​, ​Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in an Entity’s Own Equity (Subtopic 815-40)​. ​ASU 2020-06 eliminates the beneficial conversion and cash conversion accounting models for convertible instruments. It also amends the accounting for certain contracts in an entity’s own equity that are currently accounted for as derivatives because of specific settlement provisions. In addition, ASU 2020-06 modifies how particular convertible instruments and certain contracts that may be settled in cash or shares impact the diluted earnings per share computation. The amendments in ASU 2020-06 are effective for smaller reporting companies as defined by the SEC for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. The Company adopted ASU 2020-06 as of January 1, 2024, which did not have a material impact on the Company’s condensed consolidated financial statements.

Recently Issued Accounting Standards Not Yet Adopted

From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies and adopted by us as of a specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on the Company’s financial position or results of operations.

In December 2023, the FASB issued ASU No. 2023-09 Income Taxes (Topic 740): Improvements to Income Tax Disclosure. This ASU includes amendments that further enhance income tax disclosures, primarily through standardization and disaggregation of rate reconciliation categories and income taxes paid by jurisdiction. The ASU is effective for years beginning after December 15, 2024, but early adoption is permitted. This ASU should be applied on a prospective basis, although retrospective application is permitted. Management is currently evaluating the impact of the changes required by the new standard on the Company's condensed consolidated financial statements and related disclosures.

In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The new standard is intended to improve annual and interim reportable segment disclosure requirements regardless of number of reporting units, primarily through enhanced disclosures of significant expenses. The amendment requires public entities to disclose significant segment expenses that are regularly provided to the CODM and included within each reported measure of segment profit and loss. This update is effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years starting after December 15, 2024. This ASU must be applied retrospectively to all prior periods presented. Management is currently evaluating the impact of the changes required by the new standard on the Company's condensed consolidated financial statements and related disclosures.

v3.24.3
Balance Sheet Components
9 Months Ended
Sep. 30, 2024
Balance Sheet Related Disclosures [Abstract]  
Balance Sheet Components

3. Balance Sheet Components

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets as of September 30, 2024 and December 31, 2023 consist of the following (in thousands):

 

 

 

September 30, 2024

 

 

December 31, 2023

 

Prepaid manufacturing and research expenses

 

$

86

 

 

$

306

 

Prepaid insurance

 

 

332

 

 

 

318

 

Prepaid professional fees

 

 

613

 

 

 

413

 

Other

 

 

274

 

 

 

165

 

Total prepaid expenses and other current assets

 

$

1,305

 

 

$

1,202

 

Property and Equipment, Net

Property and equipment, net as of September 30, 2024 and December 31, 2023 consist of the following (in thousands):

 

 

 

September 30, 2024

 

 

December 31, 2023

 

 Equipment

 

$

106

 

 

$

100

 

 Furniture and fixtures

 

 

18

 

 

 

18

 

Property and equipment, at cost

 

 

124

 

 

 

118

 

 Less accumulated depreciation

 

 

(38

)

 

 

(9

)

Total property and equipment, net

 

$

86

 

 

$

109

 

Other Assets

Other assets as of September 30, 2024 and December 31, 2023 consist of the following (in thousands):

 

 

 

September 30, 2024

 

 

December 31, 2023

 

Prepaid insurance

 

$

135

 

 

$

280

 

Prepaid professional fees

 

 

 

 

 

211

 

Other

 

 

57

 

 

 

53

 

Total other assets

 

$

192

 

 

$

544

 

Accrued Liabilities

Accrued liabilities as of September 30, 2024 and December 31, 2023 consist of the following (in thousands):

 

 

 

September 30, 2024

 

 

December 31, 2023

 

 Accrued legal and professional fees

 

$

105

 

 

$

276

 

 Accrued compensation

 

 

1,219

 

 

 

947

 

 Accrued manufacturing and research expenses

 

 

1,432

 

 

 

1,016

 

 Accrued legal settlement

 

 

650

 

 

 

-

 

 Other

 

 

15

 

 

 

3

 

Total accrued liabilities

 

$

3,421

 

 

$

2,242

 

v3.24.3
Fair Value
9 Months Ended
Sep. 30, 2024
Fair Value Disclosures [Abstract]  
Fair Value

4. Fair Value

The following tables provides a summary of the assets that are measured at fair value on a recurring basis as of September 30, 2024 and December 31, 2023 (in thousands):

 

 

Fair Value Measurements as of
September 30, 2024

 

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Cash and cash equivalents:

 

 

 

 

 

 

 

 

 

 

 

 

Operating Accounts

 

$

2,740

 

 

$

-

 

 

$

-

 

 

$

2,740

 

Money Market Funds

 

 

3,623

 

 

 

 

 

 

 

 

 

3,623

 

U.S. Treasury Bills

 

 

 

 

 

10,000

 

 

 

 

 

 

10,000

 

Total

 

$

6,363

 

 

$

10,000

 

 

$

 

 

$

16,363

 

 

 

 

Fair Value Measurements as of
December 31, 2023

 

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Cash and cash equivalents:

 

 

 

 

 

 

 

 

 

 

 

 

Operating Accounts

 

$

6,275

 

 

$

-

 

 

$

-

 

 

$

6,275

 

Money Market Funds

 

 

5,686

 

 

 

-

 

 

 

-

 

 

 

5,686

 

U.S. Treasury Bills

 

 

 

 

 

25,164

 

 

 

 

 

 

25,164

 

Total

 

$

11,961

 

 

$

25,164

 

 

$

 

 

$

37,125

 

 

Money market funds are valued at the closing price reported by the fund sponsor from an actively traded exchange. Money market funds and U.S. Treasury bills were included as cash and cash equivalents in the condensed consolidated balance sheets for the periods presented. The Company obtains the fair value of its Level 2 cash equivalents from third-party pricing services. The pricing services utilize industry standard valuation models whereby all significant inputs, including benchmark yields, reported trades, broker/dealer quotes, issuer spreads, bids, offers, or other market-related data, are observable.

v3.24.3
Available-for-sale Securities
9 Months Ended
Sep. 30, 2024
Investments, Debt and Equity Securities [Abstract]  
Available-for-sale Securities

5. Available-for-sale Securities

 

The following table summarizes the Company's available-for-sale securities as of September 30, 2024 and December 31, 2023 (in thousands):

 

 

September 30, 2024

 

 

 

 

 

 

Unrealized

 

 

 

 

 

 

Amortized Cost

 

 

Gains

 

 

Losses

 

 

Estimated Fair Value

 

Cash equivalents

 

 

 

 

 

 

 

 

 

 

 

 

U.S. Treasury Bills

 

$

9,999

 

 

$

1

 

 

$

 

 

$

10,000

 

Total available-for-sale securities

 

$

9,999

 

 

$

1

 

 

$

 

 

$

10,000

 

 

 

 

December 31, 2023

 

 

 

 

 

 

Unrealized

 

 

 

 

 

 

Amortized Cost

 

 

Gains

 

 

Losses

 

 

Estimated Fair Value

 

Cash equivalents

 

 

 

 

 

 

 

 

 

 

 

 

U.S. Treasury Bills

 

$

25,160

 

 

$

4

 

 

$

 

 

$

25,164

 

Total available-for-sale securities

 

$

25,160

 

 

$

4

 

 

$

 

 

$

25,164

 

 

As of September 30, 2024 and December 31, 2023, the Company classified available-for-sale securities as cash equivalents in the condensed consolidated balance sheets because the original maturity dates were less than three months as of the date of the purchases.

v3.24.3
Commitments and Contingencies
9 Months Ended
Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies

6. Commitments and Contingencies

 

Concentrations of Credit Risk

Bank accounts in the United States are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250 thousand. The Company’s cash accounts significantly exceed FDIC limits.

Indemnifications

As permitted under Delaware law, the Company indemnifies its officers, directors, and employees for certain events and occurrences while the officer, or director is, or was, serving at the Company’s request in such capacity.

Lease Agreements

The Company has entered into month-to-month lease agreements for certain office and laboratory space. The lease agreements are cancellable by the Company at any time with a 30-day notice. Total rent expense for all locations for the three and nine months ended September 30, 2024 was $79 thousand and $225 thousand, respectively. Total rent expense for all locations for the three and nine months ended September 30, 2023 was $42 thousand and $66 thousand, respectively.

Clinical and Preclinical Services

The Company has entered into various agreements with third-party vendors for preclinical and clinical services. The estimated remaining commitments as of September 30, 2024 under these agreements were approximately $4.4 million. The Company entered into agreements with a clinical research organization ("CRO") in 2023 for Phase 1 clinical trials of FB102, its product candidate. The Company has agreed to pay third-party costs associated with those agreements. The CRO agreements are subject to termination at any time, with or without cause, by the Company, in which case only costs earned or non-cancellable to the date of termination would remain subject to reimbursement.

Legal Proceedings

 

Camac Fund L.P. v. Forte Biosciences Inc., C.A. No. 2022-1075-NAC (Del. Ch.)

In November 2022, a stockholder of the Company, Camac Fund LP, filed a complaint in the Delaware Court of Chancery seeking to access certain books and records of the Company pursuant to Section 220 of the Delaware General Corporation Law, as well as to seek attorney fees (the “Books and Records Action”). The Books and Records Action, which is captioned Camac Fund L.P. v. Forte Biosciences Inc., C.A. No. 2022-1075-NAC, was dismissed with prejudice on July 29, 2024.

Camac Fund, LP v. Paul A. Wagner, et al., C.A. No. 2023-0817-MTZ (Del. Ch.)

On August 10, 2023, Camac Fund LP filed a complaint (the “Complaint”), captioned Camac Fund, LP v. Paul A. Wagner, et al., C.A. No. 2023-0817-MTZ, in the Delaware Court of Chancery, against the members of the Company's Board of Directors (the "Directors") and entities affiliated with certain of the Company’s investors (the “Investors”) and naming the Company as nominal defendant. The Complaint alleged that the Directors breached their fiduciary duties by causing the Company to enter into a July 31, 2023 private placement (the “Private Placement”), which raised approximately $25 million for the Company from the Investors and certain of the Company’s executives and directors, and by scheduling the Company’s 2023 annual meeting of stockholders (the “Annual Meeting”) for more than thirteen months after its 2022 annual meeting. The Complaint also alleged the Investors aided and abetted the alleged breaches of fiduciary duty by the Directors. Plaintiff also filed a motion for preliminary injunction and motion to expedite seeking a hearing on its preliminary injunction motion on an expedited basis. The Complaint and motions sought declarations that the Directors breached their fiduciary duties and that the Investors aided and abetted them, to enjoin defendants from counting votes cast by the Investors’ shares obtained through the private placement at the Annual Meeting or any subsequent director election, and money damages in an unspecified amount.

On August 15, 2023, the Company, the Directors, and certain Investors filed oppositions to Plaintiff’s motion to expedite. On August 16, 2023, the Company, the Directors, and certain Investors filed motions to dismiss the Complaint. On August 17, 2023, the Court held a hearing at which it granted the motion to expedite in part but declined to schedule a preliminary injunction hearing prior to the Annual Meeting and determined that Defendants could brief their motions to dismiss and be heard on an expedited schedule. The Court determined that discovery could proceed while the motions to dismiss are pending and directed the parties to confer regarding a schedule for further proceedings.

On September 1, 2023, Plaintiff voluntarily dismissed its claims against the Investors. On September 7, 2023, the parties agreed to a schedule for briefing the motion to dismiss filed by the Directors and the Company (together, hereinafter, “Defendants”), with the understanding that the schedule would change if Plaintiff amended its Complaint rather than file a brief in opposition to Defendants’ motion to dismiss, and the parties also agreed to stay discovery pending resolution of the motion to dismiss. On September 19, 2023, the Company held its Annual Meeting at which, among other things, the Company’s two director nominees were re-elected and Plaintiff’s two director nominees were not elected. On September 21, 2023, Defendants filed their opening brief in support of their motion to dismiss.

On October 20, 2023, Plaintiff filed an amended class action and derivative complaint (the “Amended Complaint”) against the Directors and naming the Company as a nominal defendant. The Amended Complaint made many of the same allegations as the original Complaint. The Amended Complaint also purported to bring a claim on behalf of a class of holders of the Company’s common stock as of August 10, 2023, the record date for the Annual Meeting. The class claim alleged the Directors breached their fiduciary duties by causing the Company to enter into the Private Placement, setting the Annual Meeting record date for a date after the Private Placement closed, and holding the Annual Meeting more than thirteen months after the 2022 annual meeting. The Amended Complaint purported to bring a second claim for “wrongful dilution” derivatively on behalf of the Company. The derivative claim alleged the Directors “wrongfully diluted” Plaintiff and other stockholders by causing the Company to enter into the Private Placement in bad faith and for the purpose of entrenchment and not permitting Plaintiff and other stockholders to participate. The Amended Complaint sought declarations that the Directors breached their fiduciary duties, that the votes cast at the Annual Meeting by the shares acquired in the Private Placement should be excluded from the final voting results, that Plaintiff’s two director nominees at the Annual Meeting were elected and that the Company’s nominees were not elected, as well as an order requiring the Company's board of directors to recognize Plaintiff’s nominees as validly elected and remove the Company’s nominees from their positions on the board of directors. The Amended Complaint also sought an order requiring the Company to hold an annual meeting of stockholders in 2024 within thirteen months of the 2023 Annual Meeting, enjoining the shares acquired in the Private Placement from voting at the 2024 annual meeting, and awarding money damages in an unspecified amount.

On November 3, 2023, Defendants moved to dismiss the Amended Complaint, which was fully briefed in advance of a hearing before the Court on the motion on February 14, 2024. On April 15, 2024, the Court issued an oral ruling denying Defendants’ motion to dismiss. Expedited discovery ensued. On June 4, 2024, the parties reached an agreement-in-principle to settle the action. On June 11, 2024, the parties entered into a Stipulation and Agreement of Settlement, Compromise, and Release, which was filed with the Court the next day. Also on June 11, 2024, the Company entered into a Standstill and Voting Agreement with Camac Fund LP and related entities and persons. On July 2, 2024, Plaintiff filed its Opening Brief in Support of (A) Approval of Settlement; (B) Certification of the Settlement Class; and (C) Award of Attorneys’ Fees, Litigation Expenses and Incentive Award. In accordance with the terms of the Stipulation and Agreement of Settlement, Compromise, and Release the Company paid $364 thousand and accrued $1.7 million for Camac’s estimated legal fees which does not include any potential insurance recoveries. The accrual reflected the Company’s best estimate based on currently available information at the time. On July 30, 2024, the Court held a settlement hearing and declined to approve the settlement.

The Company subsequently took certain actions to moot Camac’s claims in the action, as described more fully in the Company’s Form 8-K filed with the SEC on September 20, 2024, which is incorporated by reference. Camac acknowledged that the actions taken by the Company mooted all claims in the action and provided substantial benefits to all stockholders. Camac also repaid to the Company the $364 thousand that the Company had paid for Camac’s expenses. In order to fully resolve Camac’s claim for an award of attorneys’ fees, the Company, on behalf of all named defendants in the action, made a payment to Plaintiff’s counsel for its fees and expenses in the amount of $1.5 million. On September 18, 2024, the parties filed a Stipulation and Proposed Order Dismissing the Action as

Moot (the “Mootness Order”), pursuant to which the action would be dismissed with prejudice as to Camac only. On September 20, 2024, the Court entered the Mootness Order. On October 8, 2024, Forte filed an affidavit notifying the Court that, as required by the Mootness Order, it had filed the September 20, 2024 Form 8-K. In accordance with the Mootness Order, the Court subsequently closed the case.

 

Forte Biosciences, Inc. v. Camac Fund, LP, et al., Case No. 3:23-cv-02399-N (N.D. Tex.)

 

On October 28, 2023, the Company filed a complaint (the “Texas Complaint”), captioned Forte Biosciences, Inc. v. Camac Fund, LP, et al., Case No. 3:23-cv-02399-N, in the U.S. District Court for the Northern District of Texas, against Camac Fund, LP, Camac Partners, LLC, Camac Capital, LLC, and Eric Shahinian (collectively, “Camac”), as well as against Michael G. Hacke, Chris McIntyre, McIntyre Partnerships, LP, McIntyre Capital GP, LLC, McIntyre Capital Management, LP, McIntyre Capital Management GP, LLC, ATG Fund II LLC, ATG Capital Management, LLC, Gabriel Gliksberg, Funicular Funds, LP, The Funicular Fund, LP, Cable Car Capital LLC, Jacob Ma-Weaver, BML Investment Partners, L.P., BML Capital Management, LLC, and Braden M. Leonard (collectively with Camac, the “Texas Defendants”). The Texas Complaint alleged that the Texas Defendants issued false and misleading disclosures in connection with their efforts to elect two directors to Forte’s board of directors at the 2023 annual meeting. The Texas Defendants moved to dismiss and on June 11, 2024, the Complaint was dismissed with prejudice.

In October 2024, to resolve all claims and potential claims asserted by the parties, the Texas Defendants entered into a settlement agreement and release with Forte, and all Texas Defendants other than Camac entered into standstill and voting agreements that are similar to the agreement Camac entered into in June 2024. The Company has accrued $650 thousand at September 30, 2024 related to these agreements which does not include any potential insurance recoveries.

Forte Biosciences, Inc. v. Wesco Insurance Co., et al., Case No. N24C-10-015 VLM CCLD (Del. Super. Ct.)

On October 1, 2024, the Company filed a complaint (the “Wesco Complaint”), captioned Forte Biosciences, Inc. v. Wesco Insurance Co., et al., Case No. N24C-10-015 VLM CCLD, in the Superior Court of the State of Delaware, against its current and former carriers of Directors & Officers liability insurance, Wesco Insurance Company, Beazley Insurance Company, and Palms Insurance Company, Limited (collectively, “Insurance Defendants”). The Wesco Complaint brings claims for declaratory relief, breach of contract, and bad faith, alleging that the Insurance Defendants breached their contractual and legal obligations by refusing to acknowledge and perform their obligation to provide insurance coverage to the Company in connection with: (i) the action captioned Camac Fund, LP v. Paul A. Wagner, et al., C.A. No. 2023-0817-MTZ (Del. Ch.), described above; (ii) a books and records action brought by Camac in November 2022, which was captioned Camac Fund L.P. v. Forte Biosciences Inc., C.A. No. 2022-1075-NAC (Del. Ch.), described above; and (iii) two books demands for books and records under Delaware General Corporation Law Section 220, made by Camac on August 26, 2022 and August 23, 2023, respectively. The Complaint seeks a declaratory judgment that one or more of the Insurance Defendants have an obligation to provide insurance coverage to the Company and the named defendants in the referenced actions, reimbursement and compensatory damages from the Insurance Defendants for breach of contract, and consequential and punitive damages for the Insurance Defendants’ bad faith coverage positions.

v3.24.3
Equity
9 Months Ended
Sep. 30, 2024
Equity [Abstract]  
Equity

7. Equity

 

Preferred Stock

 

The Company has 10 million authorized shares of Series A Preferred Stock, par value $0.001, with no shares outstanding as of September 30, 2024 and December 31, 2023.

Common Stock

On July 31, 2023, the Company issued 606,678 shares of the Company’s common stock at a purchase price of $25.15 per Share and 387,566 pre-funded warrants to purchase shares of common stock at a purchase price of

$25.13 per pre-funded warrant ("Private Placement") in connection with a Securities Purchase Agreement (the “Purchase Agreement”). The pre-funded warrants have an exercise price of $0.025 per share of common stock, are immediately exercisable and remain exercisable until exercised in full. The holders of pre-funded warrants may not exercise a pre-funded warrant if the holder, together with its affiliates, would beneficially own more than 9.99% of the number of shares of common stock outstanding immediately after giving effect to such exercise. The holders of pre-funded warrants may increase or decrease such percentages not in excess of 19.99% by providing at least 61 days’ prior notice to the Company. The Purchase Agreement also provides certain investors a participation right in future offerings of the Company’s equity securities. In connection with the Private Placement, the Company filed a registration statement to register shares on Form S-3 that was declared effective on September 8, 2023. The gross proceeds of the Private Placement were $25.0 million and the Company incurred $272 thousand in issuance costs. Certain executive officers, senior management, and board members of the Company participated in this Private Placement, purchasing $1.16 million of shares of common stock at a purchase price of $25.25 per share.

As of September 30, 2024, no pre-funded warrants were exercised and pre-funded warrants to purchase an aggregate of 387,566 shares of common stock remain outstanding. The 387,566 shares of common stock issuable upon the exercise of the pre-funded warrants is not included in the number of issued and outstanding shares of common stock as of September 30, 2024 and December 31, 2023.

In June 2021, the Company filed a shelf registration statement on Form S-3 that went effective in June 2021 to register the issuance of up to $300 million in securities. On March 31, 2022, the Company entered into an “at-the-market” equity offering program (“ATM Facility”) whereby the Company may from time to time offer and sell shares of its common stock up to an aggregate offering price of $25.0 million during the term of the ATM Facility. On April 1, 2022, the Company filed a prospectus supplement to the June 2021 Form S-3 relating to the offer and sale of the shares pursuant to the ATM Facility covering sales of up to $7.0 million of shares of common stock. On August 12, 2022, the Company filed an additional prospectus supplement relating to the offer and sale of shares pursuant to the ATM Facility covering sales of up to an additional $2.7 million of shares of common stock. However, this shelf registration statement on Form S-3 expired in June 2024, and the Company would need to file a new registration statement on Form S-3 to sell additional shares under the ATM Facility. The Company is not obligated to sell any shares under the ATM Facility. The ATM Facility may be terminated at any time upon ten days’ prior notice, or at any time in certain circumstances, including the occurrence of a material adverse effect on the Company. The Company has agreed to pay the sales agent a commission equal to 3.0% of the gross proceeds from the sales of shares under the ATM Facility and has agreed to provide the sales agent with customary indemnification and contribution rights. The Company issued 6.1 million shares of common stock for gross proceeds of approximately $7.7 million under the ATM Facility from July 1, 2022 through December 31, 2022 and incurred $595 thousand in issuance costs related to the ATM Facility and shelf registration statement. While the ATM Facility remains in place, the Company remains restricted in its ability to access additional funding from the sale of securities under Form S-3.

Warrants to purchase 176 shares of the Company’s common stock at an exercise price of $3,506.25 per share were issued pre-Merger and remain outstanding as of September 30, 2024 and December 31, 2023. These warrants have an expiration date of October 30, 2025. These warrants meet the criteria for equity classification and were recorded at fair value as of the grant date as a component of stockholders’ equity within additional paid-in capital.

 

Shares of common stock reserved for future issuance were as follows:

 

 

 

Shares

 

Pre-funded warrants outstanding

 

 

387,566

 

Stock options outstanding

 

 

214,501

 

Reserved for issuance under equity incentive plans

 

 

197,708

 

RSUs outstanding

 

 

30,987

 

Reserved for issuance under employee stock purchase plan

 

 

31,483

 

Warrants outstanding

 

 

176

 

Total

 

 

862,421

 

 

 

Rights Plan

On July 11, 2022, the Company authorized and declared a dividend distribution of one right (each, a “Right” and part of the "Rights Agreement") for each outstanding share of common stock of the Company to stockholders of record as of the close of business on July 21, 2022. Each Right entitled the registered holder to purchase from the Company four ten thousandths of a share of Series A Participating Preferred Stock, par value $0.001 per share (the “Preferred Stock”), of the Company at an exercise price of $400 per four ten thousandths of a share of Preferred Stock.

 

On June 26, 2023, the Company entered into Amendment No. 1 to the Rights Agreement which extended the expiration of the Rights to July 12, 2024.

 

On July 28, 2023, the Company entered into Amendment No. 2 to the Rights Agreement, which prevented the approval, execution, delivery or performance of the Purchase Agreement or the pre-funded warrants, or the consummation of any of the transactions contemplated by the Purchase Agreement or the pre-funded warrants, including any issuance of the Company's common stock pursuant to the terms of the Purchase Agreement or the pre-funded warrants, from, among other things, (i) causing or permitting the Rights to be exercised or exchanged, or (ii) causing any Purchaser or any of their respective affiliates to be deemed an Acquiring Person (as defined in the Rights Agreement) for any purpose under the Rights Agreement.

 

The Rights were determined to have no value upon issuance. The Rights expired on July 12, 2024.

v3.24.3
Stock-Based Compensation
9 Months Ended
Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]  
Stock-Based Compensation

8. Stock-Based Compensation

Equity Plans

The Company inherited the 2017 Equity Incentive Plan (the "2017 Plan") as part of its merger with Tocagen, Inc. in June 2020. The 2017 Plan was terminated in May 2021 and replaced by the 2021 Equity Incentive Plan (the “2021 Plan”). The 2017 Plan will continue to govern outstanding awards issued under the 2017 Plan. The 2021 Plan, as amended and restated most recently in August 2024, has an aggregate of 340,000 shares available for grant.

The 2021 Plan provides for the grant of incentive stock options (“ISOs”), non-statutory stock options, stock appreciation rights, restricted stock awards, restricted stock unit awards, performance-based stock awards, other forms of equity compensation and performance cash awards. ISOs may be granted only to employees. All other awards may be granted to employees, including officers, and to non-employee directors and consultants of the Company and its affiliates. Service-based awards generally vested over a four-year period, with the first 25% of such awards vesting following twelve months of continued employment or service with the remaining awards vesting monthly in equal installments over the following thirty-six months. For certain service-based awards to the board of directors, vesting occurs in thirty-six equal monthly installments over a three-year period for initial grants and in twelve equal monthly installments over a twelve-month period for subsequent grants. As of September 30, 2024, there were 127,508 shares available for issuance under the 2021 Plan.

On July 26, 2020, the Company adopted the 2020 Inducement Equity Incentive Plan (the “2020 Inducement Plan”) and reserved 20,000 shares for future grant under the 2020 Inducement Plan. The 2020 Inducement Plan was amended on March 14, 2024 to increase the shares available for grant by an additional 60,000. As of September 30, 2024, there were 70,200 shares available for issuance under the 2020 Inducement Plan.

Stock Options

The risk-free interest rate valuation assumption for options is based on the U.S. Treasury yield curve rate at the date of grant with a maturity approximating the expected term of the option.

All option awards generally expire ten years from the date of grant. The expected term assumption for options granted to employees is determined using the simplified method that represents the average of the contractual term of the option and the weighted average vesting period of the option. The Company uses the simplified method because it does not have sufficient historical option exercise data to provide a reasonable basis upon which to estimate expected term.

Due to the Company’s limited trading of its common stock, it alone does not have the relevant company-specific historical data to support its expected volatility. As such, the Company utilized a weighted approach by blending its own historical price data with the historical volatility of a group of similar companies in the life sciences industry whose shares are publicly traded. The Company selected the peer group based on comparable characteristics, including development stage, product pipeline, and market capitalization. The Company computes historical volatility data using the daily closing prices during the equivalent period of the calculated expected term of the stock-based awards.

The assumed dividend yield is based upon the Company’s expectation of not paying dividends in the foreseeable future. The fair value per share of common stock is the closing stock price on the option grant date.

The weighted average grant-date fair value of stock options granted in the three and nine months ended September 30, 2024 was $6.49 and $14.25, respectively. The weighted average grant-date fair value of stock options granted in the three and nine months ended September 30, 2023 was $16.98 and $17.76, respectively.

The weighted-average assumptions used to value these stock options using the Black-Scholes option-pricing model were as follows.

 

 

Three Months Ended September 30,

 

 

Nine Months Ended September 30,

 

 

 

2024

 

2023

 

 

2024

 

2023

 

Fair value of common stock

 

$

7.99

 

$

20.24

 

 

$

16.88

 

$

21.41

 

Risk-free interest rate

 

 

3.66

%

 

4.45

%

 

 

4.08

%

 

4.34

%

Dividend yield

 

 

0.00

%

 

0.00

%

 

 

0.00

%

 

0.00

%

Expected term of options (years)

 

 

5.38

 

 

5.56

 

 

 

5.98

 

 

5.62

 

Volatility

 

 

109.93

%

 

113.86

%

 

 

110.15

%

 

112.19

%

 

The table below summarizes the stock option activity during the nine months ended September 30, 2024:

 

 

 

Number of
Shares
Outstanding

 

 

Weighted-
Average
Exercise Price

 

 

Weighted-
Average
Remaining
Contractual
Term
(Years)

 

 

Aggregate
Intrinsic
Value (in thousands)

 

Balances at December 31, 2023

 

 

105,791

 

 

$

206.47

 

 

 

7.17

 

 

$

30

 

Granted

 

 

123,600

 

 

$

16.92

 

 

 

 

 

 

 

Exercised

 

 

 

 

 

 

 

 

 

 

 

 

Cancelled/Forfeited

 

 

(14,890

)

 

$

129.00

 

 

 

 

 

 

 

Balances at September 30, 2024

 

 

214,501

 

 

$

102.63

 

 

8.08

 

 

$

1

 

Vested and expected to vest at September 30, 2024

 

 

214,501

 

 

$

102.63

 

 

8.08

 

 

$

1

 

Exercisable at September 30, 2024

 

 

62,773

 

 

$

276.98

 

 

6.57

 

 

$

-

 

 

The aggregate intrinsic value of options at September 30, 2024 is based on the Company’s fair value of its stock price on that date of $5.59 per share.

Restricted Stock Unit Awards

Restricted stock units vest over four years with one sixteenth of the restricted stock units vesting every quarter.

The table below summarizes the restricted stock unit awards activity during the nine months ended September 30, 2024:

 

 

 

 

 

 

 

Weighted Avg

 

 

 

 

 

 

 

Grant Date

 

 

 

 

Shares

 

 

Fair Value

 

Outstanding at December 31, 2023

 

 

 

42,237

 

 

$

 

34.22

 

Granted

 

 

 

 

 

 

 

 

Forfeited/Cancelled

 

 

 

(3,600

)

 

 

 

25.75

 

Issued as Common Stock

 

 

 

(7,650

)

 

 

 

25.14

 

Outstanding at September 30, 2024

 

 

 

30,987

 

 

$

 

37.44

 

2017 Employee Stock Purchase Plan

In May 2021, the Company's board of directors reactivated the Company’s 2017 Employee Stock Purchase Plan (“ESPP”) which had previously been suspended. The ESPP allows eligible employees to withhold up to 15% of their earnings to purchase shares of the Company’s common stock at a price per share equal to the lower of (i) 85% of the fair market value of a share of the Company’s common stock on the first date of an offering, or (ii) 85% of the fair market value of a share of the Company’s common stock on the date of purchase. The Company had 31,483 shares available for future issuance under the ESPP as of September 30, 2024. The number of shares of common stock reserved for issuance will automatically increase on January 1 of each calendar year through January 1, 2027, by the lesser of (a) 1% of the total number of shares of the Company’s common stock outstanding on December 31 of the preceding calendar year, (b) 12,000 shares, or (c) a number determined by the Company's board of directors that is less than (a) and (b). The Company issued 958 and 700 shares under the ESPP during the nine months ended September 30, 2024 and 2023, respectively. The ESPP is considered a compensatory plan. The Company recorded stock-based compensation expense related to its ESPP of $2 thousand and $6 thousand for the three and nine months ended September 30, 2024, respectively and $4 thousand and $8 thousand for the three and nine months ended September 30, 2023, respectively.

Stock-Based Compensation Expense

Stock-based compensation expenses included in the Company’s condensed consolidated statements of operations for the three and nine months ended September 30, 2024 and 2023 (in thousands):

 

 

 

 

 

 

 

 

 

 

 

 

 

Three Months Ended September 30,

 

 

Nine Months Ended September 30,

 

 

 

2024

 

 

2023

 

 

2024

 

 

2023

 

Research and development

 

$

270

 

 

$

307

 

 

$

878

 

 

$

915

 

General and administrative

 

 

521

 

 

 

465

 

 

 

1,520

 

 

 

1,589

 

Total

 

$

791

 

 

$

772

 

 

$

2,398

 

 

$

2,504

 

 

As of September 30, 2024, there was unrecognized stock-based compensation expense of $3.3 million related to stock options and restricted stock units with service conditions, which is expected to be recognized over a weighted-average period of 2.13 years. Total unrecognized stock-based compensation as of September 30, 2024 was approximately $0.5 million related to restricted stock units with performance based vesting. The performance-based conditions are tied to development milestones which have not been met.
v3.24.3
Related Party Transactions
9 Months Ended
Sep. 30, 2024
Related Party Transactions [Abstract]  
Related Party Transactions

9. Related Party Transactions

One of the Company’s board of directors received cash payments of $150 thousand and $329 thousand for scientific consulting services during the three and nine months ended September 30, 2024. There were no consulting services provided in 2023.

In July 31, 2023, certain executive officers, senior management, and board members of the Company participated in the Private Placement, purchasing approximately $1.16 million of shares of common stock at a purchase price of $1.01 per share. There were no other related party transactions during the nine months ended September 30, 2023.

v3.24.3
Employee Benefit Plan
9 Months Ended
Sep. 30, 2024
Retirement Benefits [Abstract]  
Employee Benefit Plan

10. Employee Benefit Plan

The Company has a defined-contribution 401(k) plan for employees. Under the terms of the plan, employees may make voluntary contributions as a percentage of compensation. The Company matches employee contributions as permitted by the plan. The Company's total cost related to the 401(k) plan was $28 thousand and $57 thousand for the three and nine months ended September 30, 2024. The Company did not make contributions in 2023.

v3.24.3
Summary of Significant Accounting Policies (Policies)
9 Months Ended
Sep. 30, 2024
Accounting Policies [Abstract]  
Basis of Presentation

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements of the Company should be read in conjunction with its audited financial statements and accompanying notes thereto as of and for the year ended December 31, 2023 included in the Company’s Form 10-K as filed with the U.S. Securities and Exchange Commission (the “SEC”) on March 18, 2024. The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”), as found in the Accounting Standards Codification (“ASC”), the Accounting Standards Update (“ASU”), of the Financial Accounting Standards Board (“FASB”), and the rules and regulations of the US Securities and Exchange Commission (“SEC”).

In the opinion of management, the accompanying condensed consolidated financial statements include the Company’s financial position, the results of its operations and cash flows for the periods presented. Interim results are not necessarily indicative of results for the full year or any future period.

Use of Estimates

Use of Estimates

The preparation of the Company’s condensed consolidated financial statements requires management to make estimates and assumptions that impact the reported amounts of assets, liabilities, expenses and the disclosure of contingent assets and liabilities in the Company’s condensed consolidated financial statements and accompanying notes. Significant management estimates that affect the reported amounts of assets, liabilities and expenses include stock-based compensation expense and accruals for clinical trials and drug manufacturing. Although these estimates

are based on the Company’s knowledge of current events and actions it may undertake in the future, actual results may ultimately materially differ from these estimates and assumptions.
Cash, Cash Equivalents

Cash and Cash Equivalents

Cash and cash equivalents include cash in readily available operating accounts, U.S. treasury bills, money market funds and deposits with commercial banks. Cash equivalents are defined as short-term, highly liquid investments with maturities of 90 days or less from the date of purchase.

Available-for-Sale Securities

Available-for-Sale Securities

 

The Company’s available-for-sale securities consist of U.S. treasury bills. Securities with maturities from the date of purchase of 90 days or less are included in cash equivalents. The Company classifies its marketable securities as available-for-sale and records such assets at estimated fair value in the condensed consolidated balance sheets, with unrealized gains and losses, if any, reported as a component of other comprehensive loss within the condensed consolidated statements of operations and comprehensive loss and as a separate component of stockholders’ equity. Realized gains and losses are calculated on the specific identification method and recorded as interest income (loss).

 

Any premium arising at purchase is amortized to the earliest call date and any discount arising at purchase is accreted to maturity. Accretion of discounts are recorded in interest income in the condensed consolidated statements of operations and comprehensive loss.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. There is a three-level hierarchy that prioritizes the inputs used in determining fair value by their reliability and preferred use as follows:

Level 1 - Valuations based on quoted prices in active markets for identical assets or liabilities.
Level 2 – Valuations based on quoted prices in active markets for similar assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data.
Level 3 – Valuations based on inputs that are both significant to the fair value measurements and are unobservable.

To the extent that a valuation is based on models or inputs that are less observable, or unobservable in the market, the determination of fair value requires more judgment. Accordingly, the degree of judgment exercised by the Company in determining fair value is greatest for instruments categorized within Level 3. A financial instrument’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement.

There have been no significant changes to the valuation methods utilized by the Company during the periods presented. There have been no transfers between Level 1, Level 2, and Level 3 in any periods presented.

The carrying amounts of financial instruments consisting of cash and cash equivalents, accounts payable, and accrued liabilities included in the Company’s condensed consolidated financial statements, are reasonable estimates of fair value, primarily due to their short maturities.

Net Loss Per Share

Net Loss Per Share

The Company’s net loss is equivalent to net loss attributable to common stockholders for all periods presented. Basic net loss per share is computed by dividing net loss applicable to common stockholders by the weighted average number of common shares, without consideration for common stock equivalents. The weighted average number of shares of common stock used in the basic and diluted net loss per share calculation include the pre-funded warrants outstanding during the period as they are exercisable at any time and their exercise requires only nominal consideration for the delivery of shares. As of September 30, 2024, no pre-funded warrants have been exercised and pre-funded warrants to purchase an aggregate of 387,566 shares of common stock were outstanding.

Diluted net loss per share is computed by dividing net loss by the weighted-average number of shares of common stock and common stock equivalents outstanding during the period in accordance with the treasury stock method. The following number of unexercised stock options, restricted stock units, warrants, and shares expected to be purchased under the ESPP, which are common stock equivalents, have been excluded from the diluted net loss calculation as their effect would have been anti-dilutive for the periods presented.

 

 

 

 

As of September 30,

 

 

2024

 

 

2023

 

Options

 

214,501

 

 

 

105,540

 

Restricted stock units

 

30,987

 

 

 

44,987

 

Warrants

 

176

 

 

 

176

 

ESPP

 

772

 

 

 

56

 

Total

 

246,436

 

 

 

150,759

 

New Accounting Pronouncements

Recently Adopted Accounting Standards

In August 2020, the FASB issued ​ASU 2020-06​, ​Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in an Entity’s Own Equity (Subtopic 815-40)​. ​ASU 2020-06 eliminates the beneficial conversion and cash conversion accounting models for convertible instruments. It also amends the accounting for certain contracts in an entity’s own equity that are currently accounted for as derivatives because of specific settlement provisions. In addition, ASU 2020-06 modifies how particular convertible instruments and certain contracts that may be settled in cash or shares impact the diluted earnings per share computation. The amendments in ASU 2020-06 are effective for smaller reporting companies as defined by the SEC for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. The Company adopted ASU 2020-06 as of January 1, 2024, which did not have a material impact on the Company’s condensed consolidated financial statements.

Recently Issued Accounting Standards Not Yet Adopted

From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies and adopted by us as of a specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on the Company’s financial position or results of operations.

In December 2023, the FASB issued ASU No. 2023-09 Income Taxes (Topic 740): Improvements to Income Tax Disclosure. This ASU includes amendments that further enhance income tax disclosures, primarily through standardization and disaggregation of rate reconciliation categories and income taxes paid by jurisdiction. The ASU is effective for years beginning after December 15, 2024, but early adoption is permitted. This ASU should be applied on a prospective basis, although retrospective application is permitted. Management is currently evaluating the impact of the changes required by the new standard on the Company's condensed consolidated financial statements and related disclosures.

In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The new standard is intended to improve annual and interim reportable segment disclosure requirements regardless of number of reporting units, primarily through enhanced disclosures of significant expenses. The amendment requires public entities to disclose significant segment expenses that are regularly provided to the CODM and included within each reported measure of segment profit and loss. This update is effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years starting after December 15, 2024. This ASU must be applied retrospectively to all prior periods presented. Management is currently evaluating the impact of the changes required by the new standard on the Company's condensed consolidated financial statements and related disclosures.

v3.24.3
Summary of Significant Accounting Policies (Tables)
9 Months Ended
Sep. 30, 2024
Accounting Policies [Abstract]  
Schedule of Common Stock Equivalents Excluded from Diluted Net Loss Calculation

 

 

 

 

As of September 30,

 

 

2024

 

 

2023

 

Options

 

214,501

 

 

 

105,540

 

Restricted stock units

 

30,987

 

 

 

44,987

 

Warrants

 

176

 

 

 

176

 

ESPP

 

772

 

 

 

56

 

Total

 

246,436

 

 

 

150,759

 

v3.24.3
Balance Sheet Components (Tables)
9 Months Ended
Sep. 30, 2024
Balance Sheet Related Disclosures [Abstract]  
Schedule of Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets as of September 30, 2024 and December 31, 2023 consist of the following (in thousands):

 

 

 

September 30, 2024

 

 

December 31, 2023

 

Prepaid manufacturing and research expenses

 

$

86

 

 

$

306

 

Prepaid insurance

 

 

332

 

 

 

318

 

Prepaid professional fees

 

 

613

 

 

 

413

 

Other

 

 

274

 

 

 

165

 

Total prepaid expenses and other current assets

 

$

1,305

 

 

$

1,202

 

Schedule of Property and Equipment

Property and equipment, net as of September 30, 2024 and December 31, 2023 consist of the following (in thousands):

 

 

 

September 30, 2024

 

 

December 31, 2023

 

 Equipment

 

$

106

 

 

$

100

 

 Furniture and fixtures

 

 

18

 

 

 

18

 

Property and equipment, at cost

 

 

124

 

 

 

118

 

 Less accumulated depreciation

 

 

(38

)

 

 

(9

)

Total property and equipment, net

 

$

86

 

 

$

109

 

Schedule of Other Assets

Other assets as of September 30, 2024 and December 31, 2023 consist of the following (in thousands):

 

 

 

September 30, 2024

 

 

December 31, 2023

 

Prepaid insurance

 

$

135

 

 

$

280

 

Prepaid professional fees

 

 

 

 

 

211

 

Other

 

 

57

 

 

 

53

 

Total other assets

 

$

192

 

 

$

544

 

Components of Accrued Liabilities

Accrued liabilities as of September 30, 2024 and December 31, 2023 consist of the following (in thousands):

 

 

 

September 30, 2024

 

 

December 31, 2023

 

 Accrued legal and professional fees

 

$

105

 

 

$

276

 

 Accrued compensation

 

 

1,219

 

 

 

947

 

 Accrued manufacturing and research expenses

 

 

1,432

 

 

 

1,016

 

 Accrued legal settlement

 

 

650

 

 

 

-

 

 Other

 

 

15

 

 

 

3

 

Total accrued liabilities

 

$

3,421

 

 

$

2,242

 

v3.24.3
Fair Value (Tables)
9 Months Ended
Sep. 30, 2024
Fair Value Disclosures [Abstract]  
Schedule of Financial Assets Measured at Fair Value on a Recurring Basis The following tables provides a summary of the assets that are measured at fair value on a recurring basis as of September 30, 2024 and December 31, 2023 (in thousands):

 

 

Fair Value Measurements as of
September 30, 2024

 

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Cash and cash equivalents:

 

 

 

 

 

 

 

 

 

 

 

 

Operating Accounts

 

$

2,740

 

 

$

-

 

 

$

-

 

 

$

2,740

 

Money Market Funds

 

 

3,623

 

 

 

 

 

 

 

 

 

3,623

 

U.S. Treasury Bills

 

 

 

 

 

10,000

 

 

 

 

 

 

10,000

 

Total

 

$

6,363

 

 

$

10,000

 

 

$

 

 

$

16,363

 

 

 

 

Fair Value Measurements as of
December 31, 2023

 

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Cash and cash equivalents:

 

 

 

 

 

 

 

 

 

 

 

 

Operating Accounts

 

$

6,275

 

 

$

-

 

 

$

-

 

 

$

6,275

 

Money Market Funds

 

 

5,686

 

 

 

-

 

 

 

-

 

 

 

5,686

 

U.S. Treasury Bills

 

 

 

 

 

25,164

 

 

 

 

 

 

25,164

 

Total

 

$

11,961

 

 

$

25,164

 

 

$

 

 

$

37,125

 

 

Money market funds are valued at the closing price reported by the fund sponsor from an actively traded exchange. Money market funds and U.S. Treasury bills were included as cash and cash equivalents in the condensed consolidated balance sheets for the periods presented. The Company obtains the fair value of its Level 2 cash equivalents from third-party pricing services. The pricing services utilize industry standard valuation models whereby all significant inputs, including benchmark yields, reported trades, broker/dealer quotes, issuer spreads, bids, offers, or other market-related data, are observable.

v3.24.3
Available-for-sale Securities (Tables)
9 Months Ended
Sep. 30, 2024
Investments, Debt and Equity Securities [Abstract]  
Summary of Available-for-sale Securities

The following table summarizes the Company's available-for-sale securities as of September 30, 2024 and December 31, 2023 (in thousands):

 

 

September 30, 2024

 

 

 

 

 

 

Unrealized

 

 

 

 

 

 

Amortized Cost

 

 

Gains

 

 

Losses

 

 

Estimated Fair Value

 

Cash equivalents

 

 

 

 

 

 

 

 

 

 

 

 

U.S. Treasury Bills

 

$

9,999

 

 

$

1

 

 

$

 

 

$

10,000

 

Total available-for-sale securities

 

$

9,999

 

 

$

1

 

 

$

 

 

$

10,000

 

 

 

 

December 31, 2023

 

 

 

 

 

 

Unrealized

 

 

 

 

 

 

Amortized Cost

 

 

Gains

 

 

Losses

 

 

Estimated Fair Value

 

Cash equivalents

 

 

 

 

 

 

 

 

 

 

 

 

U.S. Treasury Bills

 

$

25,160

 

 

$

4

 

 

$

 

 

$

25,164

 

Total available-for-sale securities

 

$

25,160

 

 

$

4

 

 

$

 

 

$

25,164

 

v3.24.3
Equity (Tables)
9 Months Ended
Sep. 30, 2024
Equity [Abstract]  
Schedule of Common Stock Reserved for Future Issuance

Shares of common stock reserved for future issuance were as follows:

 

 

 

Shares

 

Pre-funded warrants outstanding

 

 

387,566

 

Stock options outstanding

 

 

214,501

 

Reserved for issuance under equity incentive plans

 

 

197,708

 

RSUs outstanding

 

 

30,987

 

Reserved for issuance under employee stock purchase plan

 

 

31,483

 

Warrants outstanding

 

 

176

 

Total

 

 

862,421

 

v3.24.3
Stock-Based Compensation (Tables)
9 Months Ended
Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]  
Summary of Weighted-Average Assumptions Used to Value Stock Options

The weighted-average assumptions used to value these stock options using the Black-Scholes option-pricing model were as follows.

 

 

Three Months Ended September 30,

 

 

Nine Months Ended September 30,

 

 

 

2024

 

2023

 

 

2024

 

2023

 

Fair value of common stock

 

$

7.99

 

$

20.24

 

 

$

16.88

 

$

21.41

 

Risk-free interest rate

 

 

3.66

%

 

4.45

%

 

 

4.08

%

 

4.34

%

Dividend yield

 

 

0.00

%

 

0.00

%

 

 

0.00

%

 

0.00

%

Expected term of options (years)

 

 

5.38

 

 

5.56

 

 

 

5.98

 

 

5.62

 

Volatility

 

 

109.93

%

 

113.86

%

 

 

110.15

%

 

112.19

%

Summary of Stock Option Activity

The table below summarizes the stock option activity during the nine months ended September 30, 2024:

 

 

 

Number of
Shares
Outstanding

 

 

Weighted-
Average
Exercise Price

 

 

Weighted-
Average
Remaining
Contractual
Term
(Years)

 

 

Aggregate
Intrinsic
Value (in thousands)

 

Balances at December 31, 2023

 

 

105,791

 

 

$

206.47

 

 

 

7.17

 

 

$

30

 

Granted

 

 

123,600

 

 

$

16.92

 

 

 

 

 

 

 

Exercised

 

 

 

 

 

 

 

 

 

 

 

 

Cancelled/Forfeited

 

 

(14,890

)

 

$

129.00

 

 

 

 

 

 

 

Balances at September 30, 2024

 

 

214,501

 

 

$

102.63

 

 

8.08

 

 

$

1

 

Vested and expected to vest at September 30, 2024

 

 

214,501

 

 

$

102.63

 

 

8.08

 

 

$

1

 

Exercisable at September 30, 2024

 

 

62,773

 

 

$

276.98

 

 

6.57

 

 

$

-

 

Summary of Restricted Stock Unit Award Transactions

The table below summarizes the restricted stock unit awards activity during the nine months ended September 30, 2024:

 

 

 

 

 

 

 

Weighted Avg

 

 

 

 

 

 

 

Grant Date

 

 

 

 

Shares

 

 

Fair Value

 

Outstanding at December 31, 2023

 

 

 

42,237

 

 

$

 

34.22

 

Granted

 

 

 

 

 

 

 

 

Forfeited/Cancelled

 

 

 

(3,600

)

 

 

 

25.75

 

Issued as Common Stock

 

 

 

(7,650

)

 

 

 

25.14

 

Outstanding at September 30, 2024

 

 

 

30,987

 

 

$

 

37.44

 

Summary of Stock-Based Compensation Expenses

Stock-based compensation expenses included in the Company’s condensed consolidated statements of operations for the three and nine months ended September 30, 2024 and 2023 (in thousands):

 

 

 

 

 

 

 

 

 

 

 

 

 

Three Months Ended September 30,

 

 

Nine Months Ended September 30,

 

 

 

2024

 

 

2023

 

 

2024

 

 

2023

 

Research and development

 

$

270

 

 

$

307

 

 

$

878

 

 

$

915

 

General and administrative

 

 

521

 

 

 

465

 

 

 

1,520

 

 

 

1,589

 

Total

 

$

791

 

 

$

772

 

 

$

2,398

 

 

$

2,504

 

v3.24.3
Organization and Description of Business - Additional Information (Details)
$ in Thousands
9 Months Ended
Aug. 27, 2024
Aug. 20, 2024
Sep. 30, 2024
USD ($)
Sep. 30, 2023
USD ($)
Dec. 31, 2023
USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]          
Accumulated deficit     $ 146,843   $ 118,520
Cash used in operating activities     (20,736) $ (19,737)  
Cash and cash equivalents     $ 16,363   $ 37,125
Reverse stock split   reverse stock split of the issued common stock of the Company      
Reverse stock split ratio 0.04 0.04      
Minimum          
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]          
Reverse stock split ratio   0.2      
Maximum          
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]          
Reverse stock split ratio   0.03      
v3.24.3
Summary of Significant Accounting Policies - Additional Information (Details)
9 Months Ended
Sep. 30, 2024
USD ($)
shares
Schedule Of Significant Accounting Policies [Line Items]  
Transfers between fair value hierarchy levels | $ $ 0
Number of prefunded or common stock warrants exercised 0
Accounting Standards, Adoption date Jan. 01, 2024
Accounting Standards, Adoption true
Accounting Standards, Immaterial effect true
Accounting Standards Update us-gaap:AccountingStandardsUpdate202006Member
Common Stock  
Schedule Of Significant Accounting Policies [Line Items]  
Warrants outstanding 387,566
v3.24.3
Summary of Significant Accounting Policies - Schedule of Common Stock Equivalents Excluded from Diluted Net Loss Calculation (Details) - shares
9 Months Ended
Sep. 30, 2024
Sep. 30, 2023
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]    
Anti-dilutive securities excluded from diluted net loss calculation 246,436 150,759
Options    
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]    
Anti-dilutive securities excluded from diluted net loss calculation 214,501 105,540
Restricted Stock Units    
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]    
Anti-dilutive securities excluded from diluted net loss calculation 30,987 44,987
Warrants    
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]    
Anti-dilutive securities excluded from diluted net loss calculation 176 176
ESPP    
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]    
Anti-dilutive securities excluded from diluted net loss calculation 772 56
v3.24.3
Balance Sheet Components - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($)
$ in Thousands
Sep. 30, 2024
Dec. 31, 2023
Balance Sheet Related Disclosures [Abstract]    
Prepaid manufacturing and research expenses $ 86 $ 306
Prepaid insurance 332 318
Prepaid professional fees 613 413
Other 274 165
Total prepaid expenses and other current assets $ 1,305 $ 1,202
v3.24.3
Balance Sheet Components - Schedule of Property and Equipment (Details) - USD ($)
$ in Thousands
Sep. 30, 2024
Dec. 31, 2023
Property, Plant and Equipment [Line Items]    
Property and equipment, at cost $ 124 $ 118
Less accumulated depreciation (38) (9)
Total property and equipment, net 86 109
Equipment    
Property, Plant and Equipment [Line Items]    
Property and equipment, at cost 106 100
Furniture and Fixtures    
Property, Plant and Equipment [Line Items]    
Property and equipment, at cost $ 18 $ 18
v3.24.3
Balance Sheet Components - Schedule of Other Assets (Details) - USD ($)
$ in Thousands
Sep. 30, 2024
Dec. 31, 2023
Balance Sheet Related Disclosures [Abstract]    
Prepaid insurance $ 135 $ 280
Prepaid professional fees   211
Other 57 53
Total other assets $ 192 $ 544
v3.24.3
Balance Sheet Components - Components of Accrued Liabilities (Details) - USD ($)
$ in Thousands
Sep. 30, 2024
Dec. 31, 2023
Balance Sheet Related Disclosures [Abstract]    
Accrued legal and professional fees $ 105 $ 276
Accrued compensation 1,219 947
Accrued manufacturing and research expenses 1,432 1,016
Accrued legal settlement 650  
Other 15 3
Total accrued liabilities $ 3,421 $ 2,242
v3.24.3
Fair Value - Schedule of Financial Assets Measured at Fair Value on a Recurring Basis (Details) - Recurring - USD ($)
$ in Thousands
Sep. 30, 2024
Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total $ 16,363 $ 37,125
U.S. Treasury Bills    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total 10,000 25,164
Money Market Funds    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total 3,623 5,686
Operating Accounts    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total 2,740 6,275
Level 1    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total 6,363 11,961
Level 1 | Money Market Funds    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total 3,623 5,686
Level 1 | Operating Accounts    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total 2,740 6,275
Level 2    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total 10,000 25,164
Level 2 | U.S. Treasury Bills    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total $ 10,000 $ 25,164
v3.24.3
Available-for-sale Securities - Schedule of Available-for-sale Securities (Details) - USD ($)
$ in Thousands
Sep. 30, 2024
Dec. 31, 2023
Debt Securities, Available-for-Sale [Line Items]    
Available-for-sale securities, Amortized Cost $ 9,999 $ 25,160
Available-for-sale securities, Unrealized Gains 1 4
Available-for-sale securities, Estimated Fair Value 10,000 25,164
U.S. Treasury Bills    
Debt Securities, Available-for-Sale [Line Items]    
Available-for-sale securities, Amortized Cost 9,999 25,160
Available-for-sale securities, Unrealized Gains 1 4
Available-for-sale securities, Estimated Fair Value $ 10,000 $ 25,164
v3.24.3
Commitments and Contingencies - Additional Information (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Oct. 01, 2024
Sep. 20, 2024
Oct. 28, 2023
Aug. 10, 2023
Jul. 31, 2023
Sep. 30, 2024
Sep. 30, 2023
Sep. 30, 2024
Sep. 30, 2023
Commitments And Contingencies [Line Items]                  
FDIC insured amount           $ 250   $ 250  
Rent expenses           79 $ 42 225 $ 66
Contractual obligation           4,400   4,400  
Complaint filed, date     Oct. 28, 2023 Aug. 10, 2023          
Name of plaintiff     Forte Biosciences Camac Fund LP          
Name of defendant     Camac Fund, LP members of the Company's Board of Directors (the "Directors") and entities affiliated with certain of the Company’s investors (the “Investors”) and naming the Company as nominal defendant.          
Gross proceeds of private placement         $ 25,000        
Payments for legal settlements   $ 364           364  
Accrued estimated legal fees           1,700   1,700  
Loss contingency, damages sought, value   $ 1,500              
Loss contingency accrual           $ 650   $ 650  
Subsequent Event                  
Commitments And Contingencies [Line Items]                  
Complaint filed, date Oct. 01, 2024                
Name of plaintiff Forte Biosciences                
Name of defendant Wesco Insurance Co.                
v3.24.3
Equity - Additional Information (Details)
$ / shares in Units, $ in Thousands
6 Months Ended 9 Months Ended
Jul. 31, 2023
USD ($)
$ / shares
shares
Aug. 12, 2022
USD ($)
Jul. 11, 2022
Right
$ / shares
shares
Apr. 01, 2022
USD ($)
Mar. 31, 2022
USD ($)
Dec. 31, 2022
USD ($)
shares
Sep. 30, 2023
USD ($)
Sep. 30, 2024
$ / shares
shares
Dec. 31, 2023
$ / shares
shares
Jun. 26, 2023
Jun. 30, 2021
USD ($)
Jun. 16, 2020
$ / shares
shares
Class Of Stock [Line Items]                        
Gross proceeds from issuance of common stock             $ 24,792          
Number of prefunded warrants exercised | shares               0        
Gross proceeds of private placement $ 25,000                      
Warrants expiration date               Jul. 12, 2024   Jul. 12, 2024    
O 2022 Q2 Dividends                        
Class Of Stock [Line Items]                        
Dividend payable, date of record     Jul. 21, 2022                  
At The Market Equity Offering Program                        
Class Of Stock [Line Items]                        
Gross proceeds from issuance of common stock         $ 25,000              
Percentage of sales commission         3.00%              
Certain Executive Officers, Senior Management and Board Members [Member] | Private Placement                        
Class Of Stock [Line Items]                        
Private placement purchasing amount $ 1,160                      
Shares price, per share | $ / shares $ 1.01                      
Maximum | At The Market Equity Offering Program                        
Class Of Stock [Line Items]                        
Gross proceeds from issuance of common stock       $ 7,000                
New issuance of common stock   $ 2,700                    
Maximum | Shelf Registration                        
Class Of Stock [Line Items]                        
Issuance in securities                     $ 300,000  
Common Stock                        
Class Of Stock [Line Items]                        
Common stock issued, shares | shares 606,678                      
Warrants to purchase common stock | shares                       176
Common stock exercise price | $ / shares                       $ 3,506.25
Warrants outstanding | shares               387,566        
Warrant ownership limit 9.99%                      
Warrant ownership increase or decrease limit 19.99%                      
Warrant notice limit 61 days                      
Warrants expiration date                       Oct. 30, 2025
Dividend distribution, number of right for each share | Right     1                  
Common Stock | Private Placement                        
Class Of Stock [Line Items]                        
Gross proceeds of private placement $ 25,000                      
Offering costs $ 272                      
Common Stock | At The Market Equity Offering Program                        
Class Of Stock [Line Items]                        
Common stock issued, shares | shares           6,100,000            
Gross proceeds from issuance of common stock           $ 7,700            
Offering costs           $ 595            
Common Stock | Certain Executive Officers, Senior Management and Board Members [Member] | Private Placement                        
Class Of Stock [Line Items]                        
Shares price, per share | $ / shares $ 25.25                      
Common Stock | Pre funded warrants                        
Class Of Stock [Line Items]                        
Warrants to purchase common stock | shares               387,566 387,566      
Common stock exercise price | $ / shares 0.025                      
Shares price, per share | $ / shares $ 25.15                      
Common Stock | Pre funded warrants | Private Placement                        
Class Of Stock [Line Items]                        
Warrants to purchase common stock | shares 387,566                      
Shares price, per share | $ / shares $ 25.13                      
Series A Preferred Stock                        
Class Of Stock [Line Items]                        
Preferred stock authorized, shares | shares               10,000,000 10,000,000      
Preferred stock outstanding, shares | shares               0 0      
Preferred stock per share | $ / shares               $ 0.001 $ 0.001      
Series A Participating Preferred Stock                        
Class Of Stock [Line Items]                        
Common stock exercise price | $ / shares     $ 400                  
Dividend distribution, each right entitled to purchase shares | shares     0.004                  
Preferred stock per share | $ / shares     $ 0.001                  
v3.24.3
Equity - Schedule of Common Stock Reserved for Future Issuance (Details)
Sep. 30, 2024
shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]  
Total common stock reserved for future issuance 862,421
Stock Options Outstanding  
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]  
Total common stock reserved for future issuance 214,501
Equity Incentive Plan  
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]  
Total common stock reserved for future issuance 197,708
Restricted Stock Units (RSUs)  
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]  
Total common stock reserved for future issuance 30,987
Employee Stock Purchase Plan  
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]  
Total common stock reserved for future issuance 31,483
Pre funded warrants  
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]  
Total common stock reserved for future issuance 387,566
Warrants Outstanding  
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]  
Total common stock reserved for future issuance 176
v3.24.3
Stock-Based Compensation - Additional Information (Details) - USD ($)
$ / shares in Units, $ in Thousands
1 Months Ended 3 Months Ended 9 Months Ended
May 31, 2021
Sep. 30, 2024
Sep. 30, 2023
Sep. 30, 2024
Sep. 30, 2023
Aug. 31, 2024
Mar. 14, 2024
Jul. 26, 2020
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Weighted average grant-date fair value of stock options granted   $ 6.49 $ 16.98 $ 14.25 $ 17.76      
Fair value of stock price       $ 5.59        
Shares available for future issuance   862,421   862,421        
Stock-based compensation expense   $ 791 $ 772 $ 2,398 $ 2,504      
Unrecognized compensation expense   $ 3,300   $ 3,300        
Weighted-average period over which unrecognized compensation expense is expected to be recognized       2 years 1 month 17 days        
Restricted Stock Units (RSUs)                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Service-based awards, vesting period       4 years        
Service-based awards vesting percentage       6.25%        
Shares available for future issuance   30,987   30,987        
Performance Stock Options and Restricted Stock Awards                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Unrecognized compensation expense   $ 500   $ 500        
Options                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Expiration years from the date of grant       10 years        
2020 Inducement Equity Incentive Plan                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Shares reserved for future grant               20,000
Shares available for issuance   70,200   70,200        
Additional shares available for grant             60,000  
2021 Equity Incentive Plan                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Service-based awards, vesting period 4 years              
Service-based awards vesting description       vested over a four-year period, with the first 25% of such awards vesting following twelve months of continued employment or service with the remaining awards vesting monthly in equal installments over the following thirty-six months        
Shares available for issuance   127,508   127,508   340,000    
2021 Equity Incentive Plan | Board Of Director                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Service-based awards, vesting period 3 years     12 months        
Service-based awards vesting description       vesting occurs in thirty-six equal monthly installments over a three-year period for initial grants and in twelve equal monthly installments over a twelve-month period for subsequent grants        
2021 Equity Incentive Plan | Following Twelve Months of Service                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Service-based awards vesting percentage 25.00%              
2017 Employee Stock Purchase Plan                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Eligible employees withhold percentage of earnings to purchase shares of common stock 15.00%              
Shares available for future issuance   31,483   31,483        
Shares reserved for issuance increase percentage of total number of shares of common stock outstanding 1.00%              
Shares Issued under plan       958 700      
Stock-based compensation expense   $ 2 $ 4 $ 6 $ 8      
2017 Employee Stock Purchase Plan | Maximum                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Number of shares of common stock reserved for issuance increase on of each calendar year 12,000              
2017 Employee Stock Purchase Plan | On First Date of Offering | Maximum                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Percentage of fair market value of share of common stock to purchase 85.00%              
2017 Employee Stock Purchase Plan | On Date of Purchase | Maximum                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Percentage of fair market value of share of common stock to purchase 85.00%              
v3.24.3
Stock-Based Compensation - Summary of Weighted-Average Assumptions Used to Value Stock Options (Details) - $ / shares
3 Months Ended 9 Months Ended
Sep. 30, 2024
Sep. 30, 2023
Sep. 30, 2024
Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]        
Fair value of common stock $ 7.99 $ 20.24 $ 16.88 $ 21.41
Risk-free interest rate 3.66% 4.45% 4.08% 4.34%
Dividend yield 0.00% 0.00% 0.00% 0.00%
Expected term of options (years) 5 years 4 months 17 days 5 years 6 months 21 days 5 years 11 months 23 days 5 years 7 months 13 days
Volatility 109.93% 113.86% 110.15% 112.19%
v3.24.3
Stock-Based Compensation - Summary of Stock Option Activity (Details) - USD ($)
$ / shares in Units, $ in Thousands
9 Months Ended 12 Months Ended
Sep. 30, 2024
Dec. 31, 2023
Number of Shares Outstanding    
Outstanding, Beginning 105,791  
Granted 123,600  
Cancelled/Forfeited (14,890)  
Outstanding, Ending 214,501 105,791
Vested and expected to vest 214,501  
Exercisable 62,773  
Weighted-Average Exercise Price    
Outstanding, Beginning $ 206.47  
Granted 16.92  
Cancelled/Forfeited 129.00  
Outstanding, Ending 102.63 $ 206.47
Vested and expected to vest 102.63  
Exercisable $ 276.98  
Weighted-Average Remaining Contractual Term (Years)    
Outstanding 8 years 29 days 7 years 2 months 1 day
Vested and expected to vest 8 years 29 days  
Exercisable 6 years 6 months 25 days  
Aggregate Intrinsic Value    
Outstanding $ 1 $ 30
Vested and expected to vest $ 1  
v3.24.3
Stock-Based Compensation - Summary of Restricted Stock Unit Award Transactions (Details) - Restricted Stock Unit Awards
9 Months Ended
Sep. 30, 2024
$ / shares
shares
Shares  
Outstanding at December 31, 2023 42,237
Forfeited/Cancelled (3,600)
Issued as Common Stock (7,650)
Outstanding at September 30, 2024 30,987
Weighted Avg Grant Date Fair Value  
Outstanding at December 31, 2023 | $ / shares $ 34.22
Forfeited/Cancelled | $ / shares $ 25.75
Issued as Common Stock 25.14
Outstanding at September 30, 2024 | $ / shares $ 37.44
v3.24.3
Stock-Based Compensation - Summary of Stock-Based Compensation Expenses (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2024
Sep. 30, 2023
Sep. 30, 2024
Sep. 30, 2023
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]        
Stock-based compensation expense $ 791 $ 772 $ 2,398 $ 2,504
Research and Development        
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]        
Stock-based compensation expense 270 307 878 915
General and Administrative        
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]        
Stock-based compensation expense $ 521 $ 465 $ 1,520 $ 1,589
v3.24.3
Related Party Transactions - Additional Information (Details) - USD ($)
3 Months Ended 9 Months Ended
Jul. 31, 2023
Sep. 30, 2024
Sep. 30, 2023
Sep. 30, 2024
Sep. 30, 2023
Related Party Transaction [Line Items]          
Payments for scientific consulting services   $ 150,000 $ 0 $ 329,000 $ 0
Private Placement | Certain Executive Officers, Senior Management and Board Members [Member]          
Related Party Transaction [Line Items]          
Private placement purchasing amount $ 1,160,000        
Shares price, per share $ 1.01        
Private Placement | Common Stock | Certain Executive Officers, Senior Management and Board Members [Member]          
Related Party Transaction [Line Items]          
Shares price, per share $ 25.25        
Director One          
Related Party Transaction [Line Items]          
Related party transactions         $ 0
v3.24.3
Employee Benefit Plan - Additional Information (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2024
Sep. 30, 2024
Retirement Benefits [Abstract]    
Total cost related to the 401(k) plan $ 28 $ 57