0001121702-23-000024 | 10-Q | XBRL Viewer

GEOGRAPHIC INFORMATION (Tables)

3 Months Ended

Mar. 31, 2023

Schedule of the geographic distribution of revenues and long-lived assets

The geographic distribution of the Company’s grant revenues and long-lived assets are summarized in the tables below. Foreign revenue is based on the country in which the Company’s subsidiary that earned the revenue is domiciled.


	U.S.		Canada		Total
Three Months Ended March 31, 2023
Revenue	$	60	$	—	$	60
Three Months Ended March 31, 2022
Revenue	$	149	$	—	$	149





Identifiable long-lived assets
March 31, 2023	$	620	$	95	$	715
March 31, 2022	$	779	$	166	$	945

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS UNAUDITED - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Comprehensive Income [Abstract]
Net loss	$ (3,782)	$ (3,331)
Other comprehensive loss
Change in unrealized loss on investments	1	(21)
Change in foreign currency translation adjustment, net of income tax	(4)	3
Total other comprehensive loss	(3)	(18)
Comprehensive loss	$ (3,785)	$ (3,349)

- Definition

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

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+ Details

COMMITMENTS AND CONTINGENCIES - Collaboration Agreement (Details) - Collaborative Arrangement - USD ($) $ in Thousands	1 Months Ended
	Nov. 30, 2020	Mar. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Collaborative agreement, quarterly research funding and option fees payable	$ 31
Collaborative agreement, research funding and option fees payable	$ 219	$ 31
Collaborative agreement, term of option	2 years

ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2023

Accounting Policies [Abstract]

Schedule of Restricted Cash and Cash Equivalents

The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the Company's unaudited condensed consolidated balance sheets included herein:


	March 31, 2023		December 31, 2022
Cash and cash equivalents	$	1,809	$	2,356
Restricted cash	264		264
Total cash, cash equivalents and restricted cash	$	2,073	$	2,620

Schedule of Cash and Cash Equivalents

The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the Company's unaudited condensed consolidated balance sheets included herein:


	March 31, 2023		December 31, 2022
Cash and cash equivalents	$	1,809	$	2,356
Restricted cash	264		264
Total cash, cash equivalents and restricted cash	$	2,073	$	2,620

Estimated Useful Lives of Property and Equipment

Depreciation and amortization expense is computed using the straight-line method over the estimated useful lives of the assets once they are placed in service as follows:


Asset Description						Estimated Useful Life (years)
Equipment						3
Furniture and fixtures						5
Software						3
Leasehold improvements						Shorter of useful life or term of lease

BASIC AND DILUTED NET LOSS PER SHARE (Tables)

3 Months Ended

Mar. 31, 2023

Earnings Per Share [Abstract]

Schedule of number of shares of potentially dilutive common stock related to options and warrants that were excluded from the calculation of dilutive shares

The following potentially dilutive securities were excluded from the calculation of diluted net loss per share due to their antidilutive effect:


	As of March 31,
		2023	2022
Options		1,160,114	919,108
Restricted Stock Awards		—	54,250


Warrants		1,129,298	2,361,726
Total		2,289,412	3,335,084

NATURE OF BUSINESS AND BASIS OF PRESENTATION (Details) - USD ($) $ / shares in Units, $ in Thousands	May 05, 2023	Apr. 28, 2023	Mar. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents			$ 1,809	$ 2,356
Subsequent Event [Line Items]
Number of shares called by warrants (in shares)			1,129,298
Subsequent Event
Subsequent Event [Line Items]
Convertible note receivable, principal amount		$ 1,000
Convertible note receivable, conversion price (in USD per share)		$ 3.07
Subsequent Event \| Registered Direct Offering and Private Placement
Subsequent Event [Line Items]
Aggregate offering price	$ 3,000
Common stock issued in offering (in shares)	1,006,710
Number of shares called by warrants (in shares)	1,006,710
Common stock price (in dollars per share)	$ 2.98
Gross offering proceeds	$ 2,723
Stock issuance costs	$ 277

INVESTMENTS (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Debt Securities, Available-for-sale [Line Items]
Accumulated Cost	$ 1,992
Unrealized Gain	0
Unrealized (Loss)	(1)
Market Value	1,991
Government securities
Debt Securities, Available-for-sale [Line Items]
Accumulated Cost	1,992
Unrealized Gain	0
Unrealized (Loss)	(1)
Market Value	$ 1,991

BASIC AND DILUTED NET LOSS PER SHARE (Details) - shares	3 Months Ended
BASIC AND DILUTED NET LOSS PER SHARE (Details) - shares	Mar. 31, 2023	Mar. 31, 2022
Antidilutive securities
Antidilutive common stock excluded from the calculation of dilutive shares (in shares)	2,289,412	3,335,084
Options
Antidilutive securities
Antidilutive common stock excluded from the calculation of dilutive shares (in shares)	1,160,114	919,108
Restricted Stock Awards
Antidilutive securities
Antidilutive common stock excluded from the calculation of dilutive shares (in shares)	0	54,250
Warrants
Antidilutive securities
Antidilutive common stock excluded from the calculation of dilutive shares (in shares)	1,129,298	2,361,726

ACCRUED EXPENSES (Tables)

3 Months Ended

Mar. 31, 2023

Payables and Accruals [Abstract]

Schedule of accrued expenses

Accrued expenses consisted of the following at:


	March 31, 2023		December 31, 2022
Employee compensation and benefits	$	236	$	39
Leased facilities	96		81
Professional services	229		264
Field trials and related expenses	385		273
Other	238		269
Total accrued expenses	$	1,184	$	926

GEOGRAPHIC INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended
GEOGRAPHIC INFORMATION (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Geographic Information
Revenue	$ 60	$ 149
Identifiable long-lived assets	715	945	$ 775
U.S.
Geographic Information
Revenue	60	149
Identifiable long-lived assets	620	779
Canada
Geographic Information
Revenue	0	0
Identifiable long-lived assets	$ 95	$ 166

- Definition

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

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+ Details

CAPITAL STOCK AND WARRANTS (Tables)

3 Months Ended

Mar. 31, 2023

Equity [Abstract]

Information with regard to outstanding warrants to purchase common stock

The following table summarizes information regarding outstanding warrants to purchase common stock as of March 31, 2023:


Issuance	Number of Shares Issuable Upon Exercise of Outstanding Warrants	Exercise Price Per Share of Common Stock		Expiration Date
November 2019 Public Offering - Series B	395,528	$	8.00	May 19, 2027
November 2019 Private Placement - Series B	718,750	$	8.00	May 19, 2027
July 2017 Registered Direct Offering	14,270	$	201.60	January 7, 2024
Consultant	750	$	116.00	September 11, 2024
Total	1,129,298

Schedule of primary rights of convertible preferred stockholders, and common stock shares reserved for future issuance

The following shares of common stock were reserved for future issuance upon exercise of stock options, vesting of RSUs and conversion of warrants:


	March 31, 2023	December 31, 2022
Stock Options	1,160,114	979,748
RSUs	—	27,123

Warrants	1,129,298	1,129,298
Total number of common shares reserved for future issuance	2,289,412	2,136,169

- Definition

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

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+ Details

LEASES - Maturity Analysis of Lease Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Leases [Abstract]
2023 (April to December)	$ 564
2024	771
2025	793
2026	747
Total undiscounted future lease payments	2,875
Amount of lease payments representing interest	(363)
Total lease liabilities	2,512
Short-term lease liability	591	$ 575
Long-term lease liability	$ 1,921

STOCK-BASED COMPENSATION - Narrative (Details) - USD ($) $ in Thousands				3 Months Ended
	Jan. 01, 2023	Jan. 01, 2022	Jan. 01, 2021	Mar. 31, 2023	Mar. 31, 2022
Stock-based compensation
Stock-based compensation				$ 436	$ 523
Number of additional shares authorized	247,210	244,092	166,702
Additional shares authorized percentage	5.00%	5.00%	5.00%
Number of shares available for grant				66,830
Shares withheld for employee taxes (in shares)				9,483
Taxes paid on employees' behalf related to vesting of stock awards				$ 34
Employee stock option
Stock-based compensation
Stock-based compensation expense, net of estimated forfeitures, related to unvested awards not yet recognized				$ 3,130
Weighted average remaining recognition period (years)				2 years 5 months 1 day
Restricted Stock Awards
Stock-based compensation
Shares vested in period (in shares)				27,123

CAPITAL STOCK AND WARRANTS

3 Months Ended

Mar. 31, 2023

Equity [Abstract]

CAPITAL STOCK AND WARRANTS

Common Stock

At-The-Market ("ATM") Program

On January 24, 2023, the Company entered into an Equity Distribution Agreement (the "Sales Agreement") with Maxim Group LLC ("Maxim") under which the Company may offer and sell shares of its common stock, $0.01 par value per share, having an aggregate offering price of up to $4,200 from time to time through Maxim, acting exclusively as the

Company's sales agent (the "Offering"). On January 24, 2023, the Company filed a prospectus supplement with the Securities and Exchange Commission in connection with the Offering under its existing Registration Statement on Form S-3 (File No 333-254830), which was declared effective on April 2, 2021. The Company intends to use the net proceeds received from the ATM Program primarily for working capital and general corporate purposes. Maxim was entitled to compensation at a fixed commission rate of 2.75% of the gross sales price for each share sold.

Effective May 3, 2023, the Company terminated the Sales Agreement after having issued a total of 94,665 shares of common stock, all within the three months ended March 31, 2023, at per share prices between $3.03 and $4.08, resulting in gross proceeds to the Company of $299 before offering costs and sales commissions totaling $195.

Board of Director Stock Issuances

During the three months ended March 31, 2023, certain members of the Company's Board of Directors elected to receive a portion of their quarterly board compensation in Yield10 common stock in lieu of receiving $12 in cash compensation payments. A total of 4,472 shares were issued to these board members.

Preferred Stock

The Company's Certificate of Incorporation authorizes the Company to issue up to 5,000,000 shares of $0.01 par value preferred stock.

Warrants

The following table summarizes information regarding outstanding warrants to purchase common stock as of March 31, 2023:


Issuance	Number of Shares Issuable Upon Exercise of Outstanding Warrants	Exercise Price Per Share of Common Stock		Expiration Date
November 2019 Public Offering - Series B	395,528	$	8.00	May 19, 2027
November 2019 Private Placement - Series B	718,750	$	8.00	May 19, 2027
July 2017 Registered Direct Offering	14,270	$	201.60	January 7, 2024
Consultant	750	$	116.00	September 11, 2024
Total	1,129,298

The following shares of common stock were reserved for future issuance upon exercise of stock options, vesting of RSUs and conversion of warrants:


	March 31, 2023	December 31, 2022
Stock Options	1,160,114	979,748
RSUs	—	27,123

Warrants	1,129,298	1,129,298
Total number of common shares reserved for future issuance	2,289,412	2,136,169

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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+ Details

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS UNAUDITED - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenue:
Revenue	$ 60	$ 149
Expenses:
Research and development	2,162	1,763
General and administrative	1,698	1,707
Total expenses	3,860	3,470
Loss from operations	(3,800)	(3,321)
Other income (expense):
Other income (expense), net	18	(1)
Total other income (expense)	18	(1)
Loss from operations before income taxes	(3,782)	(3,322)
Income tax provision	0	(9)
Net loss	$ (3,782)	$ (3,331)
Basic net loss per share (in USD per share)	$ (0.76)	$ (0.68)
Diluted net loss per share (in USD per share)	$ (0.76)	$ (0.68)
Number of shares used in per share calculations:
Basic (in shares)	4,999,606	4,888,915
Diluted (in shares)	4,999,606	4,888,915

LEASES (Tables)

3 Months Ended

Mar. 31, 2023

Leases [Abstract]

Maturity analysis of lease liabilities

At March 31, 2023, the Company's lease liability related to its Woburn facility will mature as follows:



Year ended December 31,	Undiscounted Cash Flows
2023 (April to December)	$	564
2024	771
2025	793
2026	747
Total undiscounted future lease payments	2,875
Amount of lease payments representing interest	(363)
Total lease liabilities	$	2,512
Short-term lease liability	$	591
Long-term lease liability	$	1,921

Lease costs and other information


	Three Months Ended March 31,
	2023		2022
Lease cost:
Operating lease cost	$	151	$	151
Short-term lease cost	217		150
Sublease income	(159)		(142)
Total lease cost, net	$	209	$	159


Other information as of:	March 31, 2023	December 31, 2022


Weighted-average remaining lease term (years)	3.7	3.9
Weighted-average discount rate	7.25%	7.25%

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS UNAUDITED - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities
Net loss	$ (3,782)	$ (3,331)
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation and amortization	69	59
Charge for 401(k) company common stock match	29	45
Stock-based compensation	436	523
Non-cash lease expense	104	95
Deferred income tax provision	0	6
Changes in operating assets and liabilities:
Accounts receivable	0	40
Unbilled receivables	30	(24)
Prepaid expenses and other assets	37	(2)
Accounts payable	307	(59)
Accrued expenses	241	(330)
Lease liabilities	(138)	(124)
Net cash used in operating activities	(2,667)	(3,102)
Cash flows from investing activities
Purchase of property and equipment	(9)	(114)
Proceeds from the maturity of short-term investments	1,991	26
Net cash provided by (used by) investing activities	1,982	(88)
Cash flows from financing activities
Proceeds from At-the-Market offering, net of issuance costs	182	0
Taxes paid on employees' behalf related to vesting of stock awards	(41)	(14)
Net cash provided by (used by) financing activities	141	(14)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	(3)	3
Net decrease in cash, cash equivalents and restricted cash	(547)	(3,201)
Cash, cash equivalents and restricted cash at beginning of period	2,620	5,593
Cash, cash equivalents and restricted cash at end of period	2,073	2,392
Supplemental disclosure of non-cash information:
Offering costs remaining in accounts payable	$ 79	$ 0

BASIC AND DILUTED NET LOSS PER SHARE

3 Months Ended

Mar. 31, 2023

Earnings Per Share [Abstract]

BASIC AND DILUTED NET LOSS PER SHARE

Basic net loss per share is computed by dividing net loss available to common stockholders by the weighted-average number of common shares outstanding. Diluted net loss per share is computed by dividing net loss available to common stockholders by the weighted-average number of dilutive common shares outstanding during the period. Diluted shares outstanding is calculated by adding to the weighted shares outstanding any potential (unissued) shares of common stock from outstanding stock options and warrants based on the treasury stock method, as well as weighted shares outstanding of any potential (unissued) shares of common stock from restricted stock units. In periods when a net loss is reported, all common stock equivalents are excluded from the calculation because they would have an anti-dilutive effect, meaning the loss per share would be reduced. Therefore, in periods when a loss is reported, basic and dilutive loss per share are the same. Common stock equivalents include stock options, restricted stock awards and warrants.

The following potentially dilutive securities were excluded from the calculation of diluted net loss per share due to their antidilutive effect:


	As of March 31,
		2023	2022
Options		1,160,114	919,108
Restricted Stock Awards		—	54,250


Warrants		1,129,298	2,361,726
Total		2,289,412	3,335,084

STOCK-BASED COMPENSATION - Stock Options (Details) - Options	3 Months Ended
	Mar. 31, 2023 $ / shares shares
Number of Shares
Outstanding at the beginning of the period (in shares) \| shares	979,748
Granted (in shares) \| shares	231,400
Exercised (in shares) \| shares	0
Forfeited (in shares) \| shares	(42,395)
Expired (in shares) \| shares	(8,639)
Outstanding at the end of the period (in shares) \| shares	1,160,114
Options exercisable at the end of the period (in shares) \| shares	491,743
Weighted Average Exercise Price
Outstanding at the beginning of the period (in dollars per share) \| $ / shares	$ 14.10
Granted (in dollars per share) \| $ / shares	3.63
Exercised (in dollars per share) \| $ / shares	0
Forfeited (in dollars per share) \| $ / shares	6.62
Expired (in dollars per share) \| $ / shares	14.30
Outstanding at the end of the period (in dollars per share) \| $ / shares	12.29
Options exercisable at the end of the period (in dollars per share) \| $ / shares	$ 21.20

Cover	3 Months Ended
Cover	Mar. 31, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2023
Document Transition Report	false
Entity File Number	001-33133
Entity Registrant Name	YIELD10 BIOSCIENCE, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	04-3158289
Entity Address, Address Line One	19 Presidential Way
Entity Address, City or Town	Woburn
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	01801
City Area Code	617
Local Phone Number	583-1700
Title of 12(b) Security	Common Stock
Trading Symbol	YTEN
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Central Index Key	0001121702
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Amendment Flag	false

CAPITAL STOCK AND WARRANTS - Schedule Of Warrants Issuance (Details)	Mar. 31, 2023 $ / shares shares
Class of Stock [Line Items]
Number of Shares Issuable Upon Exercise of Outstanding Warrants (in shares)	1,129,298
Warrants - expiration January 2024
Class of Stock [Line Items]
Number of Shares Issuable Upon Exercise of Outstanding Warrants (in shares)	14,270
Exercise Price (in dollars per share) \| $ / shares	$ 201.60
Warrants - expiration September 2024
Class of Stock [Line Items]
Number of Shares Issuable Upon Exercise of Outstanding Warrants (in shares)	750
Exercise Price (in dollars per share) \| $ / shares	$ 116.00
Public offering \| Series B Warrants - expiration May 2027
Class of Stock [Line Items]
Number of Shares Issuable Upon Exercise of Outstanding Warrants (in shares)	395,528
Exercise Price (in dollars per share) \| $ / shares	$ 8.00
Private offering \| Series B Warrants - expiration May 2027
Class of Stock [Line Items]
Number of Shares Issuable Upon Exercise of Outstanding Warrants (in shares)	718,750
Exercise Price (in dollars per share) \| $ / shares	$ 8.00

COMMITMENTS AND CONTINGENCIES	3 Months Ended
COMMITMENTS AND CONTINGENCIES	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Contractual Commitments Exclusive Collaboration Agreement with Rothamsted Research ("Rothamsted") In November 2020, the Company signed an exclusive collaboration agreement with UK-based Rothamsted to support Rothamsted’s program to develop omega-3 oils in Camelina sativa. Under the agreement, Yield10 has provided Rothamsted with financial support for ongoing research including further EPA, DHA+EPA trait improvement, field testing and nutritional studies. The Company paid Rothamsted quarterly research funding and option fees of $31 through July 2022 totaling $219, and a final payment of $31 remains outstanding as of March 31, 2023. Included within the agreement, the Company had an exclusive two-year option to sign a global, exclusive or non-exclusive license agreement to the technology. In November 2022, Yield10 and Rothamsted agreed to extend the collaboration agreement, including the license option, without additional funding support, through December 31, 2023. License Agreement with the University of Missouri ("UM") Pursuant to a license agreement with UM dated as of May 17, 2018, Yield10 has an exclusive, worldwide license to two novel gene technologies to boost oil content in crops. Both technologies are based on significant new discoveries around the function and regulation of ACCase, a key rate-limiting enzyme involved in oil production. The UM license was expanded during May 2019 to include an exclusive worldwide license to a third gene in the ACCase complex, that the Company has designated C3012, that may complement the activity of C3007 to boost oil content in crops. Pursuant to the UM license agreement, the Company is required to use diligent efforts to develop licensed products throughout the licensed field and to introduce licensed products into the commercial market. The Company's failure to achieve any milestone provided for under the license agreement would give UM the right to terminate the license agreement or render it nonexclusive, unless the Company is able to reach agreement with UM as to the potential adjustment of the applicable milestone. The Company is obligated to pay UM a license execution payment, milestone payments relating to any regulatory filings and approvals covered by the license agreement, royalties on any sales of licensed products following regulatory approval, as well as a percentage of any sublicense royalties, if any, related to the licensed products. The Company or UM may terminate the license agreement in accordance with the terms of the agreement. Guaranteed Minimum Payments to Growers and Seed Producers As an incentive for growers located in Canada and the U.S. to enter into Camelina commercial grain production contracts with the Company for the 2022/2023 winter season, Yield10 offered minimum guaranteed payments per acre that reduce a grower's risk of financial loss. These minimum payments, which are being accrued on a straight-line basis over the expected winter growing season, are conditional upon each grower fulfilling their contractual responsibilities and are offset by the price of Yield10's Camelina planting seed provided to growers and the contractual price that the Company will pay for the actual amount of grain that is harvested. Although the Company anticipates that the payment of these guaranteed amounts will not be required under normal growing conditions and expected harvests, for the 2022/2023 winter season the maximum amount of these grain production guarantees is approximately $114. As of March 31, 2023 and December 31, 2022, the Company has recorded accruals of approximately $63 and $25, respectively, for these minimum guaranteed payments, net of the growers' obligation to pay for the planting seed. The Company has also entered into Camelina seed production agreements with seed producers containing minimum contract guarantees per acre. The maximum amount of these potential guarantees is approximately $206. As of March 31, 2023 and December 31, 2022, the Company recorded accruals of approximately $46 and $69, respectively, for these minimum contract guarantees, net of progress payments made by Yield10 as of each date. Facility Leases The Company leases facilities under non-cancelable leases expiring at various dates through November 30, 2026. See Note 8. Litigation From time to time, the Company may be subject to legal proceedings and claims in the ordinary course of business. The Company is not currently aware of any such proceedings or claims that it believes will have, individually or in the aggregate, a material adverse effect on its business, financial condition or results of operations. Guarantees As of March 31, 2023 and December 31, 2022, the Company did not have significant liabilities recorded for guarantees. The Company enters into indemnification provisions under various agreements with other companies in the ordinary course of business, typically with business partners, contractors, and customers. Under these provisions, the Company generally indemnifies and holds harmless the indemnified party for losses suffered or incurred by the indemnified party as a result of its activities. These indemnification provisions generally survive termination of the underlying agreement. The maximum potential amount of future payments the Company could be required to make under these indemnification provisions is unlimited. However, to date the Company has not incurred material costs to defend lawsuits or settle claims related to these indemnification provisions. As a result, the estimated fair value of these agreements is minimal. Accordingly, the Company has no liabilities recorded for these agreements as of March 31, 2023 and December 31, 2022.

LICENSE AGREEMENTS	3 Months Ended
LICENSE AGREEMENTS	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
LICENSE AGREEMENTS	LICENSE AGREEMENTS In October 2019, the Company granted a non-exclusive license to J. R. Simplot ("Simplot"), to evaluate three of the Company's novel traits in potato. Under the license agreement, Simplot plans to conduct research with the yield traits C3003, C3004 and C4001 within its research and development program as a strategy to improve crop performance and sustainability. In September 2022, the Company and Simplot amended the license agreement in order to extend it for a fourth year. In August 2020, the Company entered into a non-exclusive research agreement with GDM ("GDM"), a company specializing in plant genetics, to evaluate novel traits in soybean. Under the terms of the agreement, GDM is working with the Company's yield traits within its research and development program as a strategy to improve soybean yield performance and sustainability. The research agreement includes three novel yield traits in the first phase with the potential to expand the program to more traits in the future. Neither of these research arrangements provide significant licensing revenue to the Company while the third parties perform trait evaluations.

CONDENSED CONSOLIDATED BALANCE SHEETS UNAUDITED - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Current Assets:
Cash and cash equivalents	$ 1,809	$ 2,356
Short-term investments	0	1,991
Unbilled receivables	0	30
Prepaid expenses and other current assets	634	641
Total current assets	2,443	5,018
Restricted cash	264	264
Property and equipment, net	715	775
Right-of-use assets	1,857	1,961
Other assets	55	67
Total assets	5,334	8,085
Current Liabilities:
Accounts payable	495	109
Accrued expenses	1,184	926
Current portion of lease liabilities	591	575
Total current liabilities	2,270	1,610
Lease liabilities, net of current portion	1,921	2,075
Total liabilities	4,191	3,685
Commitments and contingencies (Note 9)
Stockholders’ Equity:
Preferred stock ($0.01 par value per share); 5,000,000 shares authorized; no shares issued or outstanding	0	0
Common stock ($0.01 par value per share); 60,000,000 shares authorized at March 31, 2023 and December 31, 2022; 5,078,557 and 4,944,202 shares issued and outstanding at March 31, 2023 and December 31, 2022, respectively	51	49
Additional paid-in capital	404,803	404,277
Accumulated other comprehensive loss	(232)	(229)
Accumulated deficit	(403,479)	(399,697)
Total stockholders’ equity	1,143	4,400
Total liabilities and stockholders’ equity	$ 5,334	$ 8,085

FAIR VALUE MEASUREMENTS

3 Months Ended

Mar. 31, 2023

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

The Company has certain financial assets recorded at fair value which have been classified as Level 1 and Level 2 within the fair value hierarchy as described in the accounting standards for fair value measurements. Fair value is the price that would be received from the sale of an asset or the price paid to transfer a liability in an orderly transaction between independent market participants at the measurement date. Fair values determined by Level 1 inputs utilize observable data such as quoted prices in active markets for identical instruments. Fair values determined by Level 2 inputs utilize data points other than quoted prices in active markets that are observable either directly or indirectly. Fair values determined by Level 3 inputs utilize unobservable data points in which there is little or no market data, which require the reporting entity to develop its own assumptions. The fair value hierarchy level is determined by the lowest level of significant input.

The Company’s financial assets classified as Level 2 at March 31, 2023 and December 31, 2022 were initially valued at the transaction price and subsequently valued utilizing third-party pricing services. Because the Company’s investment portfolio may include securities that do not always trade on a daily basis, the pricing services use many observable market inputs to determine value including reportable trades, benchmark yields and benchmarking of like securities. The Company validates the prices provided by the third-party pricing services by reviewing their pricing methods and obtaining market values from other pricing sources. After completing the validation procedures, the Company did not adjust or override any fair value measurements provided by these pricing services as of March 31, 2023 and December 31, 2022.

The tables below present information about the Company’s assets that are measured at fair value on a recurring basis as of March 31, 2023 and December 31, 2022 and indicate the fair value hierarchy of the valuation techniques utilized to determine such fair value.


	Fair value measurements at reporting date using
	Quoted prices in active markets for identical assets		Significant other observable inputs		Significant unobservable inputs		Balance as of
Description	(Level 1)		(Level 2)		(Level 3)		March 31, 2023
Cash equivalents:
Money market funds	$	1,145	$	—	$	—	$	1,145



Total assets	$	1,145	$	—	$	—	$	1,145


	Fair value measurements at reporting date using
	Quoted prices in active markets for identical assets		Significant other observable inputs		Significant unobservable inputs		Balance as of
Description	(Level 1)		(Level 2)		(Level 3)		December 31, 2022
Cash equivalents:
Money market funds	$	1,633	$	—	$	—	$	1,633

Short-term investments:
U.S. government and agency securities	—		1,991		—		1,991
Total assets	$	1,633	$	1,991	$	—	$	3,624

There were no transfers of financial assets between category levels during the three months ended March 31, 2023 and the three months ended March 31, 2022.

- Definition

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

+ References + Details

LEASES

3 Months Ended

Mar. 31, 2023

Leases [Abstract]

LEASES

Maturity Analysis of Lease Liabilities

The Company's Woburn, Massachusetts facility is the only lease included in the Company's right-of-use assets and corresponding lease liabilities. No other active real estate or equipment leases fall within the scope of ASC 842. At March 31, 2023, the Company's lease liability related to its Woburn facility will mature as follows:



Year ended December 31,	Undiscounted Cash Flows
2023 (April to December)	$	564
2024	771
2025	793
2026	747
Total undiscounted future lease payments	2,875
Amount of lease payments representing interest	(363)
Total lease liabilities	$	2,512
Short-term lease liability	$	591
Long-term lease liability	$	1,921

Quantitative Disclosure of Lease Costs


	Three Months Ended March 31,
	2023		2022
Lease cost:
Operating lease cost	$	151	$	151
Short-term lease cost	217		150
Sublease income	(159)		(142)
Total lease cost, net	$	209	$	159


Other information as of:	March 31, 2023	December 31, 2022


Weighted-average remaining lease term (years)	3.7	3.9
Weighted-average discount rate	7.25%	7.25%

Real Estate Leases

During 2016, the Company entered into a lease agreement, as amended, for its headquarters pursuant to which the Company leases 22,213 square feet of office and research and development space located at 19 Presidential Way, Woburn, Massachusetts. The lease agreement will terminate on November 30, 2026 and does not include options for an early termination or for an extension of the lease. Pursuant to the lease, the Company is required to pay certain pro rata taxes and operating costs associated with the premises throughout the term of the lease. During the initial buildout of the rented space, the landlord paid for certain tenant improvements that resulted in increased rental payments by the Company. As required by ASC 842, these improvements were recorded as a reduction in the valuation of the associated right-of-use asset. The Company has provided the landlord with a security deposit of $229.

In October 2016, the Company entered into a sublease agreement with a subsidiary of CJ CheilJedang Corporation ("CJ") with respect to CJ's sublease of approximately 9,874 square feet of its leased facility located in Woburn, Massachusetts. The CJ sublease is coterminous with the Company's master lease and CJ will pay rent and operating expenses proportionate to the amounts payable to the landlord by the Company, as adjusted from time to time in accordance with the terms of the master lease. Future CJ sublease payments have not been presented as an offset to total undiscounted future lease payments of $2,875 shown in the lease maturity analysis table above. CJ provided the Company with a security deposit of $103 in the form of an irrevocable letter of credit.

The Company's wholly-owned subsidiary, YOI, located in Saskatoon, Saskatchewan, Canada, leases approximately 9,600 square feet of office, laboratory and greenhouse space located within Innovation Place at 410 Downey Road and within the research facility of National Research Council Canada located at 110 Gymnasium Place. None of the leases contain renewal or early termination options. YOI's leases for these facilities expire on various dates through September 2023.

COMMITMENTS AND CONTINGENCIES - Guaranteed Minimum Payments to Growers and Seed Producers (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Guaranteed minimum payments to growers
Guarantor Obligations [Line Items]
Production guarantees	$ 114
Guaranty liabilities	63	$ 25
Guaranteed minimum payments to seed producers
Guarantor Obligations [Line Items]
Production guarantees	206
Guaranty liabilities	$ 46	$ 69

ACCRUED EXPENSES (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Employee compensation and benefits	$ 236	$ 39
Leased facilities	96	81
Professional services	229	264
Field trials and related expenses	385	273
Other	238	269
Total accrued expenses	$ 1,184	$ 926

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Income (Loss)	Accumulated Deficit
Balance (in shares) at Dec. 31, 2021		4,881,851
Balance at Dec. 31, 2021	$ 16,026	$ 49	$ 402,283	$ (175)	$ (386,131)
Increase (decrease) in stockholders' equity
Stock-based compensation expense	523		523
Issuance of common stock for 401k match (in shares)		5,074
Issuance of common stock for 401(k) match	25		25
Issuance of common stock for restricted stock units (in shares)		6,478
Taxes paid on employees' behalf related to vesting of stock awards	(14)		(14)
Effect of foreign currency translation and unrealized loss on investments	(18)			(18)
Net loss	(3,331)				(3,331)
Balance (in shares) at Mar. 31, 2022		4,893,403
Balance at Mar. 31, 2022	13,211	$ 49	402,817	(193)	(389,462)
Balance (in shares) at Dec. 31, 2022		4,944,202
Balance at Dec. 31, 2022	4,400	$ 49	404,277	(229)	(399,697)
Increase (decrease) in stockholders' equity
Stock-based compensation expense	424		424
Issuance of common stock for 401k match (in shares)		17,578
Issuance of common stock for 401(k) match	30	$ 1	29
Issuance of common stock under At-the-Market offering (net of issuance costs) (in shares)		94,665
Issuance of common stock under At-the-Market offering (net of issuance costs)	103	$ 1	102
Issuance of common stock for restricted stock units (in shares)		17,640
Taxes paid on employees' behalf related to vesting of stock awards	$ (41)		(41)
Issuance of common stock for director compensation (in shares)	4,472	4,472
Issuance of common stock for director compensation	$ 12		12
Effect of foreign currency translation and unrealized loss on investments	(3)			(3)
Net loss	(3,782)				(3,782)
Balance (in shares) at Mar. 31, 2023		5,078,557
Balance at Mar. 31, 2023	$ 1,143	$ 51	$ 404,803	$ (232)	$ (403,479)

LEASES - Narrative (Details) $ in Thousands	1 Months Ended
LEASES - Narrative (Details) $ in Thousands	Oct. 31, 2016 USD ($) ft²	Mar. 31, 2023 USD ($) ft²	Dec. 31, 2016 USD ($) ft²
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Leased area (in sq ft) \| ft²			22,213
Undiscounted future lease payments \| $		$ 2,875
19 Presidential Way
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Letter of credit \| $			$ 229
Subleased area (in sq ft) \| ft²	9,874
410 Downey Road and 110 Gymnasium Place
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Leased area (in sq ft) \| ft²		9,600
CJ CheilJedang Corporation \| 19 Presidential Way
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Letter of credit \| $	$ 103

STOCK-BASED COMPENSATION

3 Months Ended

Mar. 31, 2023

Share-Based Payment Arrangement [Abstract]

STOCK-BASED COMPENSATION

Expense Information for Employee and Non-Employee Stock Awards

The Company recognized stock-based compensation expense related to stock awards, including awards to non-employees and members of the Board of Directors, of $436 and $523 for the three months ended March 31, 2023 and March 31, 2022, respectively. At March 31, 2023, there was approximately $3,130 of unvested awards not yet recognized as compensation expense.

The compensation expense related to unvested stock awards is expected to be recognized over a remaining weighted average period of 2.42 years.

Stock Options

A summary of option activity for the three months ended March 31, 2023 is as follows:


	Number of Shares	Weighted Average Exercise Price
Outstanding at December 31, 2022	979,748	$	14.10
Granted	231,400	3.63
Exercised	—	—
Forfeited	(42,395)	6.62
Expired	(8,639)	14.30
Outstanding at March 31, 2023	1,160,114	$	12.29

Options exercisable at March 31, 2023	491,743	$	21.20

In accordance with the terms of the Company's 2018 Stock Option and Incentive Plan ("2018 Stock Plan"), Yield10's Board of Directors approved the addition of 247,210, 244,092 and 166,702 shares, on the first day of 2023, 2022 and 2021, respectively, each of which represented 5% of the Company's outstanding common stock on the day prior to each increase. As of March 31, 2023, 66,830 shares remain available to be awarded from the 2018 Stock Plan.

Restricted Stock Units

The Company records stock compensation expense for restricted stock units ("RSUs") on a straight-line basis over their requisite service period, which approximates the vesting period, based on each RSU's award date fair market value. As RSUs vest, the Company withholds a number of shares from its employees with an aggregate fair market value equal to the minimum tax withholding amount from the common stock issuable at the vest date. During the three months ended March 31, 2023, 27,123 employee RSUs vested, of which 9,483 common shares with a total market value of $34 were withheld to pay employee tax withholding.

A summary of RSUs activity for the three months ended March 31, 2023 is as follows:


	Number of RSUs	Weighted Average Remaining Contractual Life (years)
Outstanding at December 31, 2022	27,123
Awarded	—
Released	(27,123)

Outstanding at March 31, 2023	—	0.00

STOCK-BASED COMPENSATION (Tables)

3 Months Ended

Mar. 31, 2023

Share-Based Payment Arrangement [Abstract]

Summary of option activity

A summary of option activity for the three months ended March 31, 2023 is as follows:


	Number of Shares	Weighted Average Exercise Price
Outstanding at December 31, 2022	979,748	$	14.10
Granted	231,400	3.63
Exercised	—	—
Forfeited	(42,395)	6.62
Expired	(8,639)	14.30
Outstanding at March 31, 2023	1,160,114	$	12.29

Options exercisable at March 31, 2023	491,743	$	21.20

Schedule of restricted stock units activity

A summary of RSUs activity for the three months ended March 31, 2023 is as follows:


	Number of RSUs	Weighted Average Remaining Contractual Life (years)
Outstanding at December 31, 2022	27,123
Awarded	—
Released	(27,123)

Outstanding at March 31, 2023	—	0.00

CAPITAL STOCK AND WARRANTS - Schedule of Common Stock Reserved For Future Issuance (Details) - shares	Mar. 31, 2023	Dec. 31, 2022
Class of Stock [Line Items]
Total number of common shares reserved for future issuance	2,289,412	2,136,169
Options
Class of Stock [Line Items]
Total number of common shares reserved for future issuance	1,160,114	979,748
Restricted Stock Awards
Class of Stock [Line Items]
Total number of common shares reserved for future issuance	0	27,123
Warrants
Class of Stock [Line Items]
Total number of common shares reserved for future issuance	1,129,298	1,129,298

STOCK-BASED COMPENSATION - RSU Activity (Details) - Restricted Stock Awards	3 Months Ended
	Mar. 31, 2023 shares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Outstanding (in shares)	27,123
Awarded (in shares)	0
Released (in shares)	(27,123)
Outstanding (in shares)	0
Weighted average remaining contractual life	0 years

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value per share (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, authorized (in shares)	5,000,000	5,000,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Common stock, par value per share (in dollars per share)	$ 0.01	$ 0.01
Common stock, authorized (in shares)	60,000,000	60,000,000
Common stock, issued (in shares)	5,078,557	4,944,202
Common stock, outstanding (in shares)	5,078,557	4,944,202

INVESTMENTS (Tables)

3 Months Ended

Mar. 31, 2023

Investments, Debt and Equity Securities [Abstract]

Schedule of investment holdings

The Company's investments consist of the following at December 31, 2022:


	Accumulated Cost at December 31, 2022		Unrealized				Market Value at December 31, 2022
			Gain		(Loss)
Short-term investments
U.S. government and agency securities	$	1,992	$	—	$	(1)	$	1,991
Total	$	1,992	$	—	$	(1)	$	1,991

SUBSEQUENT EVENTS (Details) - USD ($) $ / shares in Units, $ in Thousands	May 05, 2023	Apr. 28, 2023	Mar. 31, 2023
Subsequent Event [Line Items]
Number of shares called by warrants (in shares)			1,129,298
Subsequent Event
Subsequent Event [Line Items]
Convertible note receivable, principal amount		$ 1,000
Convertible note receivable, conversion price (in USD per share)		$ 3.07
Subsequent Event \| Registered Direct Offering and Private Placement
Subsequent Event [Line Items]
Aggregate offering price	$ 3,000
Common stock issued in offering (in shares)	1,006,710
Number of shares called by warrants (in shares)	1,006,710
Exercise price of warrants (in dollars per share)	$ 2.98
Common stock price (in dollars per share)	$ 2.98
Gross offering proceeds	$ 2,723
Stock issuance costs	$ 277

INVESTMENTS

3 Months Ended

Mar. 31, 2023

Investments, Debt and Equity Securities [Abstract]

INVESTMENTS

The Company's investments consist of the following at December 31, 2022:


	Accumulated Cost at December 31, 2022		Unrealized				Market Value at December 31, 2022
			Gain		(Loss)
Short-term investments
U.S. government and agency securities	$	1,992	$	—	$	(1)	$	1,991
Total	$	1,992	$	—	$	(1)	$	1,991

The Company did not hold any investments at March 31, 2023. All investments held on December 31, 2022 were classified as available for sale.

SUBSEQUENT EVENTS	3 Months Ended
SUBSEQUENT EVENTS	Mar. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Letter of Intent with Marathon Petroleum Corporation ("Marathon") On April 27, 2023, the Company signed a non-binding letter of intent (“LOI”) with Marathon for a potential investment in Yield10 by Marathon and for an offtake agreement for low-carbon intensity Camelina feedstock oil to be used in renewable fuels production. In connection with signing the LOI, the Company sold and issued to MPC Investment LLC ("Purchaser"), an affiliate of Marathon, a senior unsecured convertible note in the original principal amount of $1,000 (the “Convertible Note”) which is convertible into shares of the Company’s common stock at a conversion price equal to $3.07 per share, subject to any mandatory adjustments and certain conditions and limitations set forth in the Convertible Note. The Company sold and issued the Convertible Note pursuant to a securities purchase agreement, dated April 28, 2023, between the Company and the Purchaser and the proceeds of the Convertible Note have been received. The Company will use the net proceeds from the Convertible Note for working capital and general corporate purposes. Registered Direct Offering and Concurrent Private Placement On May 5, 2023, the Yield10 closed on a $3,000 offering of the Company's common stock (or prefunded warrants in lieu thereof) in a registered direct offering and warrants in a concurrent private placement with investors. Under the terms of the securities purchase agreement, the Company agreed to sell 1,006,710 shares of common stock and further agreed to issue unregistered warrants to purchase 1,006,710 shares of common stock at an exercise price of $2.98. The combined effective offering price for one share of common stock (or prefunded warrant in lieu thereof) and accompanying warrant was $2.98. The Company received proceeds of $2,723, from the offering, net of $277 in estimated issuance costs.

ACCRUED EXPENSES

3 Months Ended

Mar. 31, 2023

Payables and Accruals [Abstract]

ACCRUED EXPENSES

Accrued expenses consisted of the following at:


	March 31, 2023		December 31, 2022
Employee compensation and benefits	$	236	$	39
Leased facilities	96		81
Professional services	229		264
Field trials and related expenses	385		273
Other	238		269
Total accrued expenses	$	1,184	$	926

ACCOUNTING POLICIES - Schedule of Cash And Restricted Cash (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Cash and cash equivalents	$ 1,809	$ 2,356
Restricted cash	264	264
Total cash, cash equivalents and restricted cash	$ 2,073	$ 2,620	$ 2,392	$ 5,593

NATURE OF BUSINESS AND BASIS OF PRESENTATION	3 Months Ended
NATURE OF BUSINESS AND BASIS OF PRESENTATION	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF BUSINESS AND BASIS OF PRESENTATION	NATURE OF BUSINESS AND BASIS OF PRESENTATION Yield10 Bioscience, Inc. ("Yield10" or the "Company") is an agricultural bioscience company that is developing the oilseed Camelina sativa ("Camelina") as a platform crop for large scale production of low carbon sustainable seed products to address 1) petroleum replacement markets with Camelina oil for use as a biofuel feedstock and PHA bioplastics produced in Camelina seed for use as a biodegradable bioplastic; and 2) food and nutrition markets with omega-3 (EPA, DHA+EPA) oils produced in Camelina seed for aquaculture and nutraceuticals, and for protein meal for animal feed markets. The commercial plan is based on developing and releasing a series of proprietary elite Camelina seed varieties incorporating genetic traits from the Company's development pipeline which offer improved on-farm performance that will lead to increased acreage and seed product revenue. Yield10 also plans to create additional value for its stockholders by licensing yield and seed oil traits from the Company's pipeline to large seed companies for commercialization in major food crops, including corn, soybean and canola. Yield10 is headquartered in Woburn, Massachusetts and has an Oilseed Center of Excellence in Saskatoon, Saskatchewan, Canada. The accompanying condensed consolidated financial statements are presented in U.S. dollars, are unaudited, and have been prepared by Yield10 in accordance with generally accepted accounting principles in the United States of America ("GAAP") and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission ("SEC"). Certain information and footnote disclosures normally included in the Company’s annual consolidated financial statements have been condensed or omitted. The year-end condensed consolidated balance sheet data was derived from audited financial statements but does not include all disclosures required by GAAP. The condensed consolidated financial statements, in the opinion of management, reflect all adjustments (consisting only of normal recurring adjustments) necessary for fair statement of the financial position as of March 31, 2023 and December 31, 2022, and for the results of operations for the interim periods ended March 31, 2023 and March 31, 2022. The results of operations for the interim periods are not necessarily indicative of the results of operations to be expected for any future period or the entire fiscal year. These interim unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements for the year ended December 31, 2022, which are contained in the Company’s Annual Report on Form 10-K filed with the SEC on March 14, 2023. The accompanying condensed consolidated financial statements have been prepared on a basis which assumes that the Company will continue as a going concern and which contemplates the realization of assets and satisfaction of liabilities and commitments in the normal course of business. With the exception of a single year, the Company has recorded losses since its initial founding, including the three months ended March 31, 2023. As of March 31, 2023, the Company held unrestricted cash and cash equivalents of $1,809. The Company follows the guidance of Accounting Standards Codification ("ASC") Topic 205-40, Presentation of Financial Statements-Going Concern, in order to determine whether there is substantial doubt about its ability to continue as a going concern for one year after the date its condensed consolidated financial statements are issued. The Company's ability to continue operations after its current cash resources are exhausted depends on its ability to obtain additional financing through, among other sources, public or private equity financing, secured or unsecured debt financing, equity or debt bridge financing, warrant holders' ability and willingness to exercise the Company's outstanding warrants, additional research grants or collaborative arrangements with third parties, as to which no assurance can be given. Management does not know whether additional financing will be available on terms favorable or acceptable to the Company when needed, if at all. If adequate additional funds are not available when required, management will be forced to curtail the Company's research efforts, explore strategic alternatives and/or wind down the Company's operations and pursue options for liquidating its remaining assets, including intellectual property and equipment. Based on the Company's current cash forecast, management has determined that the Company's present capital resources will not be sufficient to fund its planned operations for at least one year from when these condensed consolidated financial statements are issued, which raises substantial doubt as to the Company's ability to continue as a going concern. This forecast of cash resource is forward-looking information that involves risks and uncertainties, and the actual amount of expenses could vary materially and adversely as a result of a number of factors. If the Company issues equity or debt securities to raise additional funds in the future, (i) the Company may incur fees associated with such issuance, (ii) its existing stockholders may experience dilution from the issuance of new equity securities, (iii) the Company may incur ongoing interest expense and be required to grant a security interest in Company assets in connection with any debt issuance, and (iv) the new equity or debt securities may have rights, preferences and privileges senior to those of the Company’s existing stockholders. In addition, utilization of the Company’s net operating loss and research and development credit carryforwards may be subject to significant annual limitations under Section 382 of the Internal Revenue Code due to ownership changes resulting from equity financing transactions. If the Company raises additional funds through collaboration, licensing or other similar arrangements, it may be necessary to relinquish valuable rights to its potential products or proprietary technologies or grant licenses on terms that are not favorable to the Company. On April 27, 2023, the Company signed a non-binding letter of intent (“LOI”) with Marathon for a potential investment in Yield10 by Marathon and for an offtake agreement for low-carbon intensity Camelina feedstock oil to be used in renewable fuels production. In connection with signing the LOI, the Company sold and issued to MPC Investment LLC ("Purchaser"), an affiliate of Marathon, a senior unsecured convertible note in the original principal amount of $1,000 (the “Convertible Note”) which is convertible into shares of the Company’s common stock at a conversion price equal to $3.07 per share, subject to any mandatory adjustments and certain conditions and limitations set forth in the Convertible Note. Yield10 sold and issued the Convertible Note pursuant to a securities purchase agreement, dated April 28, 2023, between the Company and the Purchaser and the proceeds of the Convertible Note have been received. The Company will use the net proceeds from the Convertible Note for working capital and general corporate purposes. On May 5, 2023, the Company closed on a $3,000 offering of the Company's common stock (or prefunded warrants in lieu thereof) in a registered direct offering and warrants in a concurrent private placement with investors. Under the terms of the securities purchase agreement, Yield10 agreed to sell 1,006,710 shares of common stock. The Company also agreed to issue unregistered warrants to purchase 1,006,710 shares of common stock. The combined effective offering price for one share of common stock (or prefunded warrant in lieu thereof) and accompanying warrant was $2.98. The Company received proceeds of $2,723, from the offering, net of $277 in estimated issuance costs. The full impact of the COVID-19 pandemic continues to evolve as of the date of this report. As such, the full magnitude that the pandemic will have on the Company's financial condition, liquidity and future results of operations is uncertain. While management currently expects the impact of COVID-19 to be temporary, there is uncertainty around the duration and its broader impact on the economy and therefore the effects it will have on Yield10's financial condition, liquidity, operations, suppliers, industry, and workforce in future periods.

ACCOUNTING POLICIES - Additional Information (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($) segment	Dec. 31, 2022 USD ($)
Concentration of credit risk
Restricted cash	$ 264	$ 264
Number of operating segments \| segment	1
Michigan State University
Concentration of credit risk
Accounts and unbilled receivables		$ 30
Equipment
Concentration of credit risk
Estimated useful life	3 years
Furniture and fixtures
Concentration of credit risk
Estimated useful life	5 years
Software
Concentration of credit risk
Estimated useful life	3 years

ACCOUNTING POLICIES (Policies)

3 Months Ended

Mar. 31, 2023

Accounting Policies [Abstract]

Basis of Presentation

Principles of Consolidation

The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany transactions were eliminated, including transactions with its subsidiaries, Yield10 Oilseeds Inc. ("YOI") and Yield10 Bioscience Securities Corp.

Cash, Cash Equivalents and Restricted Cash

The Company considers all highly liquid investments purchased with an original maturity date of ninety days or less at the date of purchase to be cash equivalents.

Investments

The Company classifies investments purchased with an original maturity date of more than ninety days at the date of purchase and a maturity date of one year or less at the balance sheet date to be short-term investments. The Company classifies investments with a maturity date of greater than one year from the balance sheet date as long-term investments.

Other-than-temporary impairments of equity investments are recognized in the Company's unaudited condensed consolidated statements of operations if the Company has experienced a credit loss and has the intent to sell the investment or if it is more likely than not that the Company will be required to sell the investment before recovery of the amortized cost basis. Realized gains and losses, dividends, interest income and declines in value judged to be other-than-temporary credit losses are included in other income (expense). Any premium or discount arising at purchase is amortized and/or accreted to interest income.

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of grant revenue and expenses during the reporting periods. Actual results could differ from those estimates.

Foreign Currency Translation

Foreign Currency TranslationThe functional currency for YOI is the Canadian dollar. Foreign denominated assets and liabilities of YOI are translated into U.S. dollars at the prevailing exchange rates in effect on the balance sheet date. Revenues and expenses are translated at average exchange rates prevailing during the period. Any resulting translation gains or losses are recorded in accumulated other comprehensive income (loss) in the unaudited condensed consolidated balance sheet. When the Company dissolves, sells all or substantially all of the assets of a consolidated foreign subsidiary, the cumulative translation gain or loss of that subsidiary is released from comprehensive income (loss) and included within its unaudited condensed consolidated statement of operations during the fiscal period when the dissolution or sale occurs.

Comprehensive Income (Loss)

Comprehensive Loss

Comprehensive loss is comprised of net loss and certain changes in stockholders' equity that are excluded from net loss. The Company includes unrealized gains and losses on debt securities and foreign currency translation adjustments in other comprehensive loss.

Income Taxes

The Company accounts for income taxes using the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the unaudited condensed consolidated financial statements or in the Company's tax returns. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. A valuation allowance is provided to reduce deferred tax assets to a level which, more likely than not, will be realized.

The Company accounts for uncertain tax positions using a "more-likely-than-not" threshold for recognizing and resolving uncertain tax positions. The evaluation of uncertain tax positions is based on factors that include, but are not limited to, changes in tax law, the measurement of tax positions taken or expected to be taken in tax returns, the effective settlement of matters subject to audit, new audit activity and changes in facts or circumstances related to a tax position. The provision for income taxes includes the effects of any resulting tax reserves or unrecognized tax benefits that are considered appropriate as well as the related net interest and penalties, if any. The Company evaluates uncertain tax positions on a quarterly basis and adjusts the level of the liability to reflect any subsequent changes in the relevant facts surrounding the uncertain positions.

Concentration of Credit Risk

Financial instruments that potentially subject the Company to concentrations of credit risk primarily consist of cash, cash equivalents, restricted cash, short-term investments and accounts receivable. The Company has historically invested its

cash in highly rated money market funds, corporate debt, federal agency notes and U.S. treasury notes. Investments, when purchased, are acquired in accordance with the Company’s investment policy which establishes a concentration limit per issuer.

Fair Value Measurements

Fair Value MeasurementsThe carrying amounts of the Company's financial instruments as of March 31, 2023 and December 31, 2022, which include cash equivalents, restricted cash, accounts receivable, unbilled receivables, accounts payable, and accrued expenses, approximate their fair values due to the short-term nature of these instruments.

Segment Information

The accounting guidance for segment reporting establishes standards for reporting information on operating segments in financial statements. The Company is an agricultural bioscience company operating in one segment, which is the development of improved Camelina varieties to produce proprietary products, and to produce other high value genetic traits for the agriculture and food industries. The Company's chief operating decision-maker does not manage any part of the Company separately, and the allocation of resources and assessment of performance are based on the Company's consolidated operating results.

Property and Equipment

Property and equipment are stated at cost less accumulated depreciation and amortization. Repairs and maintenance are charged to operating expense as incurred. Depreciation and amortization expense is computed using the straight-line method over the estimated useful lives of the assets once they are placed in service as follows:


Asset Description						Estimated Useful Life (years)
Equipment						3
Furniture and fixtures						5
Software						3
Leasehold improvements						Shorter of useful life or term of lease

Right-of-Use Assets

Lease Accounting

As a lessee, the Company follows the lease accounting guidance codified in ASC 842. A lease is classified as a finance lease if any of five criteria described in the guidance apply to the lease and any lease not classified as a finance lease is classified as an operating lease with expense recognition occurring on a straight-line basis over the term of the lease. Under ASC 842, the Company records a lease liability on the commencement date of a lease calculated as the present value of the lease payments, using the interest rate implicit in the lease, or if that rate is not readily determinable, using the Company's incremental borrowing rate. A right-of-use asset equal to the lease liability is also recorded with adjustments made, as necessary, for lease prepayments, lease accruals, initial direct costs and lessor lease incentives that may be present within the terms of the lease. The Company adopted the short-term lease exception that permits lessees to omit leases with terms of twelve months or less from the accounting requirements of ASC 842.

Impairment of Long-Lived Assets

Long-lived assets, such as property and equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Accounting guidance further requires that companies recognize an impairment loss only if the carrying amount of a long-lived asset is not recoverable based on its undiscounted future cash flows and measure an impairment loss as the difference between the carrying amount and fair value of the asset.

Grant Revenue

The Company's source of continuing revenue has been from its government research grants, in which it served as either the primary contractor or as a subcontractor. These grants are considered a central operation of the Company's business. Revenue is earned as research expenses related to the grants are incurred. Revenue earned on government grants, but not yet invoiced as of the balance sheet date, are recorded as unbilled receivables in the accompanying unaudited condensed consolidated balance sheets at March 31, 2023 and December 31, 2022. Funds received from government grants in advance of work being performed, if any, are recorded as deferred revenue until earned.

Research and Development

All costs associated with internal research and development are expensed as incurred. Research and development expenses include, among others, direct costs for salaries, employee benefits, subcontractors, crop trials, regulatory activities, facility related expenses, depreciation, and stock-based compensation. Costs incurred for seed multiplication and processing are included within research and development expense until the Company completes its transition to established commercial operations, at which time these costs are expected to be recorded within inventory. Costs incurred in connection with government research grants are recorded as research and development expense.

General and Administrative Expenses

The Company's general and administrative expense includes costs for salaries, employee benefits, facilities expenses, consulting and professional service fees, travel expenses, depreciation, stock-based compensation and office related expenses incurred to support the administrative and business development of the Company.

Intellectual Property Costs

The Company includes all costs associated with the prosecution and maintenance of patents within general and administrative expenses in the Company's unaudited condensed consolidated statements of operations.

Stock-based Compensation

Stock-Based CompensationAll share-based payments to employees, members of the Board of Directors and non-employees are recognized within operating expenses based on the straight-line recognition of their grant date fair value over the period during which the recipient is required to provide service in exchange for the award.

Recent Accounting Standards

From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies that the Company adopts as of the specified effective date.

In November 2021, the FASB issued ASU 2021-10, Government Assistance (Topic 832) - Disclosures by Business Entities about Government Assistance. This ASU requires annual disclosures that are expected to increase the transparency of transactions with a government accounted for by applying a grant or contribution accounting model by analogy, including (1) the nature of the transactions and the form in which assistance has been received, (2) the accounting policy applied, and (3) the balance sheet and income statement line items that are affected by the transactions, and the amounts applicable to each financial statement line item. This ASU is effective for annual periods beginning after December 15, 2021. The adoption of this standard has not materially impacted the Company’s condensed consolidated financial statements in 2022.

In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The FASB subsequently issued amendments to ASU 2016-13, which have the same effective date and transition date as the initial pronouncement. This standard requires entities to estimate an expected lifetime credit loss on financial assets ranging from short-term trade accounts receivable to long-term financings and report credit losses using an expected losses model rather than the incurred losses model that was previously used, and establishes additional disclosures related to credit risks. For available-for-sale debt securities with unrealized losses, this standard now requires allowances to be recorded instead of reducing the amortized cost of the investment. This standard limits the amount of credit losses to be recognized for available-for-sale debt securities to the amount by which carrying value exceeds fair value and requires the reversal of previously recognized credit losses if fair value increases. The guidance is effective for annual periods beginning after December 15, 2022 for SEC filers that are eligible to be smaller reporting companies. under the SEC’s definition, and interim periods within those fiscal years. The adoption of this standard has not materially impacted the Company’s condensed consolidated financial statements in 2023.

ACCOUNTING POLICIES

3 Months Ended

Mar. 31, 2023

Accounting Policies [Abstract]

ACCOUNTING POLICIES

Basis of Presentation and Principles of Consolidation

The accompanying unaudited condensed consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America, including accounting standards set by the Financial Accounting Standards Board ("FASB"). The FASB sets GAAP that the Company follows to ensure its financial condition, results of operations, and cash flows are consistently reported. References to GAAP issued by the FASB in these notes to the unaudited condensed consolidated financial statements are to the ASC. The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany transactions were eliminated, including transactions with its subsidiaries, Yield10 Oilseeds Inc. ("YOI") and Yield10 Bioscience Securities Corp.

Cash, Cash Equivalents and Restricted Cash

The Company considers all highly liquid investments purchased with an original maturity date of ninety days or less at the date of purchase to be cash equivalents.

The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the Company's unaudited condensed consolidated balance sheets included herein:


	March 31, 2023		December 31, 2022
Cash and cash equivalents	$	1,809	$	2,356
Restricted cash	264		264
Total cash, cash equivalents and restricted cash	$	2,073	$	2,620

Amounts included in restricted cash represent those required to be set aside by contractual agreement. Restricted cash of $264 at March 31, 2023 and December 31, 2022 consists primarily of funds held in connection with the Company's lease agreement for its Woburn, Massachusetts facility.

Investments

Use of Estimates

Foreign Currency Translation

The functional currency for YOI is the Canadian dollar. Foreign denominated assets and liabilities of YOI are translated into U.S. dollars at the prevailing exchange rates in effect on the balance sheet date. Revenues and expenses are translated at average exchange rates prevailing during the period. Any resulting translation gains or losses are recorded in accumulated other comprehensive income (loss) in the unaudited condensed consolidated balance sheet. When the Company dissolves, sells all or substantially all of the assets of a consolidated foreign subsidiary, the cumulative translation gain or loss of that subsidiary is released from comprehensive income (loss) and included within its unaudited condensed consolidated statement of operations during the fiscal period when the dissolution or sale occurs.

Comprehensive Loss

Income Taxes

Concentration of Credit Risk

As of March 31, 2023, the Company's work in support of a Michigan State University ("MSU") grant from the Department of Energy ("DOE") has been completed with no further revenue to be recognized. All amounts due from the Company's sub-award have been invoiced and collected. At December 31, 2022, all of the Company's accounts and unbilled receivables of $30 were due from MSU for its support to the DOE grant.

Fair Value Measurements

The carrying amounts of the Company's financial instruments as of March 31, 2023 and December 31, 2022, which include cash equivalents, restricted cash, accounts receivable, unbilled receivables, accounts payable, and accrued expenses, approximate their fair values due to the short-term nature of these instruments. See Note 5 for further discussion on fair value measurements.

Segment Information

Property and Equipment


Asset Description						Estimated Useful Life (years)
Equipment						3
Furniture and fixtures						5
Software						3
Leasehold improvements						Shorter of useful life or term of lease

Lease Accounting

Impairment of Long-Lived Assets

Grant Revenue

Research and Development

General and Administrative Expenses

Intellectual Property Costs

Stock-Based Compensation

All share-based payments to employees, members of the Board of Directors and non-employees are recognized within operating expenses based on the straight-line recognition of their grant date fair value over the period during which the recipient is required to provide service in exchange for the award. See Note 7 for a description of the types of stock-based awards granted, the compensation expense related to such awards and detail of equity-based awards outstanding.

Recent Accounting Standards

From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies that the Company adopts as of the specified effective date.

CAPITAL STOCK AND WARRANTS - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended
	Jan. 24, 2023	Mar. 31, 2023	Dec. 31, 2022
Class of Stock [Line Items]
Common stock, par value per share (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Issuance of common stock for director compensation		$ 12
Issuance of common stock for director compensation (in shares)		4,472
Preferred stock, authorized (in shares)		5,000,000	5,000,000
Preferred stock, par value per share (in dollars per share)		$ 0.01	$ 0.01
At-the-Market Program
Class of Stock [Line Items]
Aggregate offering price	$ 4,200
Commission rate percentage	2.75%
Common stock issued in offering (in shares)		94,665
Gross offering proceeds		$ 299
Stock issuance costs		$ 195
At-the-Market Program \| Minimum
Class of Stock [Line Items]
Common stock price (in dollars per share)		$ 3.03
At-the-Market Program \| Maximum
Class of Stock [Line Items]
Common stock price (in dollars per share)		$ 4.08

GEOGRAPHIC INFORMATION

3 Months Ended

Mar. 31, 2023

Segment Reporting [Abstract]

GEOGRAPHIC INFORMATION


	U.S.		Canada		Total
Three Months Ended March 31, 2023
Revenue	$	60	$	—	$	60
Three Months Ended March 31, 2022
Revenue	$	149	$	—	$	149





Identifiable long-lived assets
March 31, 2023	$	620	$	95	$	715
March 31, 2022	$	779	$	166	$	945

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8657-108599

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-URI https://asc.fasb.org/topic&trid=2134510

+ Details

FAIR VALUE MEASUREMENTS - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments		$ 1,991
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	$ 1,145	3,624
Fair Value, Measurements, Recurring \| U.S. government and agency securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments		1,991
Fair Value, Measurements, Recurring \| Money market funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	1,145	1,633
Fair Value, Measurements, Recurring \| Quoted prices in active markets for identical assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	1,145	1,633
Fair Value, Measurements, Recurring \| Quoted prices in active markets for identical assets (Level 1) \| U.S. government and agency securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments		0
Fair Value, Measurements, Recurring \| Quoted prices in active markets for identical assets (Level 1) \| Money market funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	1,145	1,633
Fair Value, Measurements, Recurring \| Significant other observable inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	0	1,991
Fair Value, Measurements, Recurring \| Significant other observable inputs (Level 2) \| U.S. government and agency securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments		1,991
Fair Value, Measurements, Recurring \| Significant other observable inputs (Level 2) \| Money market funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	0	0
Fair Value, Measurements, Recurring \| Significant unobservable inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	0	0
Fair Value, Measurements, Recurring \| Significant unobservable inputs (Level 3) \| U.S. government and agency securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments		0
Fair Value, Measurements, Recurring \| Significant unobservable inputs (Level 3) \| Money market funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$ 0	$ 0

FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Mar. 31, 2023

Fair Value Disclosures [Abstract]

Assets and liabilities measured at fair value on a recurring basis


	Fair value measurements at reporting date using
	Quoted prices in active markets for identical assets		Significant other observable inputs		Significant unobservable inputs		Balance as of
Description	(Level 1)		(Level 2)		(Level 3)		March 31, 2023
Cash equivalents:
Money market funds	$	1,145	$	—	$	—	$	1,145



Total assets	$	1,145	$	—	$	—	$	1,145


	Fair value measurements at reporting date using
	Quoted prices in active markets for identical assets		Significant other observable inputs		Significant unobservable inputs		Balance as of
Description	(Level 1)		(Level 2)		(Level 3)		December 31, 2022
Cash equivalents:
Money market funds	$	1,633	$	—	$	—	$	1,633

Short-term investments:
U.S. government and agency securities	—		1,991		—		1,991
Total assets	$	1,633	$	1,991	$	—	$	3,624

LEASES - Quantitative Disclosure of Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Lease cost:
Operating lease cost	$ 151	$ 151
Short-term lease cost	217	150
Sublease income	(159)	(142)
Total lease cost, net	$ 209	$ 159
Other information as of:
Weighted-average remaining lease term	3 years 8 months 12 days		3 years 10 months 24 days
Weighted-average discount rate	7.25%		7.25%