0001121702-24-000065 | 10-Q | XBRL Viewer

ACCOUNTING POLICIES

6 Months Ended

Jun. 30, 2024

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 (“FASB̑̑̑̑̑”). 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.

Reverse Stock Split

On May 2, 2024, the Company effected a 1-for-24 reverse stock split of its common stock. Unless otherwise indicated, all share amounts, per share data, share prices, and conversion rates set forth in these notes and the accompanying consolidated condensed financial statements have, where applicable, been adjusted retroactively to reflect this reverse stock split.

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:


	June 30, 2024		December 31, 2023
Cash and cash equivalents	$	733	$	1,068
Restricted cash	12		264
Total cash, cash equivalents and restricted cash	$	745	$	1,332

Amounts included in restricted cash represent those required to be set aside by contractual agreement. Restricted cash of $12 and $264 at June 30, 2024 and December 31, 2023, respectively, consisted of funds held through an irrevocable letter of credit in connection with the Company's lease agreement for its Woburn, Massachusetts facility and funds held as collateral for the Company's corporate credit card program. In December 2023, the Company notified the Woburn landlord that it was deferring monthly rental payments, beginning with the December 2023 rent, until such time that the Company was able to raise additional working capital. The landlord notified the Company that it was in default under the terms of the lease and subsequently drew down funds held under the letter of credit to cover rent for the months of December 2023 through February 2024, leaving a balance in the letter of credit of $12 as of June 30, 2024. The Company reinitiated payment of its monthly rent beginning with the month of March 2024.

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) within the Company's condensed consolidated statements of operations. 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 license and grant revenue and expenses during the reporting periods. Actual results could differ from those 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 accumulated and other 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

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

The carrying amounts of the Company's financial instruments as of June 30, 2024 and December 31, 2023, which include cash equivalents, restricted cash, accounts payable, and accrued expenses, approximate their fair values due to the short-term nature of these instruments. See Note 4 for further discussion on fair value measurements.

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 plant 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

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.

Yield10 has 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. When applying the short-term lease exception, the Company evaluates new leases for renewal options or evergreen provisions that automatically renew the lease until one of the parties terminates the lease contract. The Company includes renewal options and evergreen periods when assessing a lease term if the Company is reasonably certain the lease will be extended into option and evergreen periods. None of the Company's current lease agreements contain evergreen provisions or options to extend the lease.

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.

Revenue

For consideration of $3,000 paid to the Company, on February 14, 2024, the Company granted VISION a global non-exclusive commercial license to certain proprietary herbicide tolerant traits and herbicide tolerant Camelina varieties for use in any field except omega-3 oils and bioplastics. Under the terms of the license, VISION has a three-year exclusivity period to commercialize the licensed traits and varieties for biofuels. During this period, Yield10 has the right to continue developing these technologies up to a limited scale and form partnerships with other biofuel players. Yield10 has no restrictions on the commercialization of the herbicide tolerance technologies outside the biofuels field including for omega-3 oils production.

Yield10 reviewed the accounting guidance provided by ASC 606, Revenue from Contracts with Customers (“ASC 606̑̑”). As required by ASC 606, the Company determined the license agreement included several significant contractual performance obligations that are expected to be completed throughout the period ending in September 2025. None of these performance obligations represent distinct, ongoing activities that the Company provides for under other third-party agreements. As a result, the Company has determined the license and performance deliverables should be bundled and recorded under a single unit of accounting with the revenue recognized on a straightline basis through September 2025. During the three and six months ended June 30, 2024, the Company recognized license revenue of $450 and $750, respectively, from the VISION agreement with the remaining balance of $2,250 recorded within the Company's condensed consolidated balance sheet as current and long-term deferred revenue of $1,800 and $450, respectively.

The Company has historically earned revenue from government research grants, in which it served as either the primary contractor or as a subcontractor. These grants were considered a central operation of the Company's business. The Company recognizes grant revenue 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 and funds received from government grants in advance of work being performed 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 and the cost of harvested Camelina grain purchased from growers under grain production contracts 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.

Before beginning to recognize Camelina product revenue, Yield10 will need to more fully establish its commercial Camelina operations, demonstrate the profitable economics of its biofuel feedstock and Omega-3 Camelina products and validate grower acceptance through larger scale acreage adoption.

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

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 6 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.

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 and interim periods within those fiscal years. The adoption of this standard has not materially impacted the Company’s condensed consolidated financial statements.

In November 2023 the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosure. This standard requires disclosure of significant segment expenses that are regularly provided to a company's Chief Operating Decision Maker (“CODM”) and included within each reported measure of segment profit or loss, an amount and description of its composition for other segment items to reconcile to segment profit or loss and the title and position of the entity's CODM. The amendments in this update also expand the interim segment disclosure requirements. All disclosure requirements under this standard are also required for public entities with a single reportable segment. This standard is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted and the amendments in this update are required to be applied on a retrospective basis. The adoption of this standard has not materially impacted the Company’s condensed consolidated financial statements.

The following new pronouncement is not yet effective but may impact the Company's consolidated financial statements in the future.

In March 2024 the SEC issued a final rule under SEC Release No. 33-11275, The Enhancement and Standardization of Climate-Related Disclosures for Investors. This new rule will require smaller company filers to disclose material climate-related risks that are reasonably likely to have a material impact on their business, results of operations or financial condition. The final rule, as adopted, includes a phased-in compliance period which will begin phasing in with the Company's annual report for the year ending December 31, 2027. In April 2024, the SEC voluntarily stayed implementation of the new climate-related disclosure requirements pending judicial review. Once the litigation is resolved, and if the rule remains in effect, the SEC will announce a new effective date.

GEOGRAPHIC INFORMATION

6 Months Ended

Jun. 30, 2024

Segment Reporting [Abstract]

GEOGRAPHIC INFORMATION

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 June 30, 2024
Revenue	$	450	$	—	$	450
Three Months Ended June 30, 2023
Revenue	$	—	$	—	$	—
Six Months Ended June 30, 2024
Revenue	$	750	$	—	$	750
Six Months Ended June 30, 2023
Revenue	$	60	$	—	$	60

Identifiable long-lived assets
June 30, 2024	$	395	$	37	$	432
December 31, 2023	$	484	$	64	$	548

- 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

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

STOCK-BASED COMPENSATION - RSU Activity (Details) - Restricted Stock Awards	6 Months Ended
	Jun. 30, 2024 shares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Outstanding (in shares)	0
Awarded (in shares)	25,001
Released (in shares)	0
Outstanding (in shares)	25,001
Weighted average remaining contractual life	4 months 17 days

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS UNAUDITED - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Revenue:
Revenue	$ 450	$ 0	$ 750	$ 60
Expenses:
Research and development	1,649	1,997	3,015	4,159
General and administrative	2,004	1,670	3,378	3,368
Total expenses	3,653	3,667	6,393	7,527
Loss from operations	(3,203)	(3,667)	(5,643)	(7,467)
Other income (expense):
Other income (expense), net	(35)	(14)	(67)	4
Total other income (expense)	(35)	(14)	(67)	4
Net loss	$ (3,238)	$ (3,681)	$ (5,710)	$ (7,463)
Basic net loss per share (in USD per share)	$ (5.04)	$ (15.42)	$ (9.84)	$ (33.38)
Diluted net loss per share (in USD per share)	$ (5.04)	$ (15.42)	$ (9.84)	$ (33.38)
Number of shares used in per share calculations:
Basic (in shares)	642,444	238,716	580,489	223,603
Diluted (in shares)	642,444	238,716	580,489	223,603
Grant revenue
Revenue:
Revenue	$ 0	$ 0	$ 0	$ 60
License revenue
Revenue:
Revenue	$ 450	$ 0	$ 750	$ 0

SUBSEQUENT EVENTS	6 Months Ended
SUBSEQUENT EVENTS	Jun. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Termination of MPC Convertible Note On April 27, 2023, the Company signed a non-binding letter LOI with Marathon Petroleum Corporation 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, an affiliate of Marathon, a senior unsecured convertible note in the original principal amount of $1,000 which was convertible into shares of the Company’s common stock at a conversion price equal to $73.68 per share. On July 23, 2024, the Company and MPC mutually agreed to terminate the Convertible Note with the Company completing a one-time payment to MPC of $500 in full satisfaction of the $1,000 Convertible Note and unpaid interest of $101. Proposed Sale of Assets to Nufarm Limited On July 12, 2024, the Company entered into an MOU and License Agreement with Nuseed Nutritional US Inc. (the seed technologies platform of Nufarm Limited), (“Nufarm”) granting Nufarm a commercial license to certain Omega-3 intellectual property assets, materials and know-how for the production of oil in Camelina. Under the License Agreement, Nufarm will pay Yield10 up to $5,000, of which $3,000 was received upon execution of the agreements with the balance of $2,000 due upon the Company's completion of certain near-term milestones. The Company is using the proceeds received from Nufarm for working capital, including the payment of outstanding amounts due to creditors. Nufarm and the Company additionally agreed to negotiate exclusively with each other for the sale of substantially all of Yield10’s remaining assets to Nufarm. The asset sale will require an approval from the stockholders of Yield10, and the Company plans to hold a special meeting of stockholders to seek that vote approval following execution of the asset purchase agreement. The Company cannot provide any assurance that the asset purchase agreement will be completed on favorable terms, or at all.

BASIC AND DILUTED NET LOSS PER SHARE

6 Months Ended

Jun. 30, 2024

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 June 30,
		2024	2023
Options		52,600	48,234
Restricted Stock Awards		25,001	—


Warrants		460,953	88,999
Total		538,554	137,233

Insider Trading Arrangements	3 Months Ended	6 Months Ended
Insider Trading Arrangements	Jun. 30, 2024	Jun. 30, 2024
Trading Arrangements, by Individual
Material Terms of Trading Arrangement		During the three months ended June 30, 2024, none of our directors or executive officers adopted or terminated any contract, instruction or written plan for the purchase or sale of our securities that was intended to satisfy the affirmative defense conditions of Rule 10b5-1(c), and none of our directors or executive officers adopted or terminated a non-Rule 10b5-1 trading arrangement (as defined in Item 408(c) of Regulation S-K).
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

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	At-the-Market Offering	Inducement Offering	Common Stock	Common Stock At-the-Market Offering	Common Stock Inducement Offering	Additional Paid-In Capital	Additional Paid-In Capital At-the-Market Offering	Additional Paid-In Capital Inducement Offering	Accumulated Other Comprehensive Income (Loss)	Accumulated Deficit
Balance (in shares) at Dec. 31, 2022				206,015
Balance at Dec. 31, 2022	$ 4,400			$ 2			$ 404,324			$ (229)	$ (399,697)
Increase (decrease) in stockholders' equity
Stock-based compensation expense	805						805
Issuance of common stock for 401k match (in shares)				1,125
Issuance of common stock for 401(k) match	56						56
Issuance of common stock and warrants in equity offering (net of issuance costs) (in shares)					3,945	41,947
Issuance of common stock and warrants in equity offerings, net of issuance costs		$ 103	$ 2,717					$ 103	$ 2,717
Issuance of common stock for restricted stock units (in shares)				735
Taxes paid on employees' behalf related to vesting of stock awards	(41)						(41)
Issuance of common stock for director compensation (in shares)				417
Issuance of common stock for director compensation	25						25
Effect of foreign currency translation	(15)									(15)
Net loss	(7,463)										(7,463)
Balance (in shares) at Jun. 30, 2023				254,184
Balance at Jun. 30, 2023	587			$ 2			407,989			(244)	(407,160)
Balance (in shares) at Mar. 31, 2023				211,613
Balance at Mar. 31, 2023	1,143			$ 2			404,852			(232)	(403,479)
Increase (decrease) in stockholders' equity
Stock-based compensation expense	381						381
Issuance of common stock for 401k match (in shares)				393
Issuance of common stock for 401(k) match	26						26
Issuance of common stock and warrants in equity offering (net of issuance costs) (in shares)					41,947
Issuance of common stock and warrants in equity offerings, net of issuance costs		$ 2,717						$ 2,717
Issuance of common stock for director compensation (in shares)				231
Issuance of common stock for director compensation	13						13
Effect of foreign currency translation	(12)									(12)
Net loss	(3,681)										(3,681)
Balance (in shares) at Jun. 30, 2023				254,184
Balance at Jun. 30, 2023	587			$ 2			407,989			(244)	(407,160)
Balance (in shares) at Dec. 31, 2023				501,357
Balance at Dec. 31, 2023	(2,483)			$ 5			411,929			(265)	(414,152)
Increase (decrease) in stockholders' equity
Stock-based compensation expense	718						718
Issuance of common stock for 401k match (in shares)				5,158
Issuance of common stock for 401(k) match	$ 32						32
Issuance of common stock and warrants in equity offering (net of issuance costs) (in shares)						132,964
Issuance of common stock and warrants in equity offerings, net of issuance costs			1,174			$ 1			1,173
Issuance of common stock for director compensation (in shares)	3,067			3,067
Issuance of common stock for director compensation	$ 28						28
Adjustment to common stock post stock split (in shares)				(49)
Effect of foreign currency translation	3									3
Net loss	(5,710)										(5,710)
Balance (in shares) at Jun. 30, 2024				642,497
Balance at Jun. 30, 2024	(6,238)			$ 6			413,880			(262)	(419,862)
Balance (in shares) at Mar. 31, 2024				641,744
Balance at Mar. 31, 2024	(3,313)			$ 6			413,567			(262)	(416,624)
Increase (decrease) in stockholders' equity
Stock-based compensation expense	343						343
Issuance of common stock for 401k match (in shares)				802
Issuance of common stock for 401(k) match	7						7
Issuance of common stock and warrants in equity offerings, net of issuance costs			$ (37)						$ (37)
Adjustment to common stock post stock split (in shares)				(49)
Effect of foreign currency translation	0
Net loss	(3,238)										(3,238)
Balance (in shares) at Jun. 30, 2024				642,497
Balance at Jun. 30, 2024	$ (6,238)			$ 6			$ 413,880			$ (262)	$ (419,862)

ACCRUED EXPENSES

6 Months Ended

Jun. 30, 2024

Payables and Accruals [Abstract]

ACCRUED EXPENSES

Accrued expenses consisted of the following at June 30, 2024 and December 31, 2023:


	June 30, 2024		December 31, 2023
Employee compensation and benefits	$	647	$	103
Leased facilities	29		27
Professional services	212		452
Field trials and related expenses	252		1,032
Financed insurance premiums	100		—
IP licenses	267		5
Other	321		391
Total accrued expenses	$	1,828	$	2,010

GEOGRAPHIC INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
GEOGRAPHIC INFORMATION (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Geographic Information
Revenue	$ 450	$ 0	$ 750	$ 60
Identifiable long-lived assets	432		432		$ 548
U.S.
Geographic Information
Revenue	450	0	750	60
Identifiable long-lived assets	395		395		484
Canada
Geographic Information
Revenue	0	$ 0	0	$ 0
Identifiable long-lived assets	$ 37		$ 37		$ 64

- 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.

+ References

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-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
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+ Details

LEASES

6 Months Ended

Jun. 30, 2024

Leases [Abstract]

LEASES

Maturity Analysis of Lease Liabilities

The Company's right-of-use assets and corresponding lease liabilities recorded under ASC 842 is related to its facility lease for its headquarters located in Woburn, Massachusetts. As of June 30, 2024, the Company's lease liability related to its Woburn facility will mature as follows:



Year ended December 31,	Undiscounted Cash Flows
2024 (July to December)	$	390
2025	793
2026	746


Total undiscounted future lease payments	1,929
Amount of lease payments representing interest	(166)
Total lease liabilities	$	1,763
Short-term lease liability	$	676
Long-term lease liability	$	1,087

During the three months ended June 30, 2024, the Company discontinued leasing the vehicles used by its field operations personnel in Canada and initiated early termination of the individual leases. The vehicles were returned to the lessor for disposal through an auctioning process. Yield10 will remain responsible for monthly lease payments until the vehicles are sold and will also be responsible for reimbursing the lessor for any loss in value incurred by the lessor as a result of the terminations. At June 30, 2024, the Company's right-of-use assets and lease liabilities shown in the condensed consolidated balance sheet included herein have been reduced to reflect the termination of the vehicle leases. As of June 30, 2024, the real estate lease for the Company's Woburn facility represented 100% of the Company's undiscounted lease liabilities of $1,929 reflected in the table above.

Quantitative Disclosure of Lease Costs


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Lease cost:
Operating lease cost	$	152	$	150	$	303	$	301
Short-term lease cost	231		181		406		398
Sublease income	(162)		(177)		(323)		(336)
Total lease cost, net	$	221	$	154	$	386	$	363


Other information as of:	June 30, 2024	December 31, 2023


Weighted-average remaining lease term (years)	2.4	3.0
Weighted-average discount rate	7.25%	7.53%

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 provided the Woburn landlord with a security deposit at the commencement of the lease of $229 in the form of an irrevocable letter of credit. In December 2023, the Company notified the landlord that it was deferring monthly rental payments, beginning with the December 2023 rent, until such time that the Company was able to raise sufficient additional working capital. The landlord notified the Company that it was in payment default under the terms of the lease and subsequently withdrew funds held under the irrevocable letter of credit to cover rent for the months of December 2023 through February 2024, leaving a remaining balance in the letter of credit of $12.

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 $1,929 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 lease agreements for these facilities have expired and are now being leased on a month-to-month basis until such time as the lessor provides the Company with written amendments or new lease agreements for longer periods of time.

Cover - shares	6 Months Ended
Cover - shares	Jun. 30, 2024	Aug. 12, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
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
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 Common Stock, Shares Outstanding		657,160
Entity Central Index Key	0001121702
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Amendment Flag	false

COMMITMENTS AND CONTINGENCIES - Collaboration Agreement (Details) - USD ($) $ in Thousands	1 Months Ended
	Nov. 30, 2020	Jun. 30, 2024	Dec. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Contractual obligation		$ 75	$ 204
Collaborative Arrangement
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Collaborative agreement, research funding and option fees payable	$ 250
Collaborative agreement, term of option	2 years

CAPITAL STOCK AND WARRANTS - Schedule of Common Stock Reserved For Future Issuance (Details) - shares	Jun. 30, 2024	Dec. 31, 2023
Class of Stock [Line Items]
Total number of common shares reserved for future issuance	538,554	384,372
Options
Class of Stock [Line Items]
Total number of common shares reserved for future issuance	52,600	55,790
Restricted Stock Awards
Class of Stock [Line Items]
Total number of common shares reserved for future issuance	25,001	0
Warrants
Class of Stock [Line Items]
Total number of common shares reserved for future issuance	460,953	328,582

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS UNAUDITED - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Statement of Comprehensive Income [Abstract]
Net loss	$ (3,238)	$ (3,681)	$ (5,710)	$ (7,463)
Other comprehensive loss
Change in unrealized gain (loss) on investments	0	0	0	1
Change in foreign currency translation adjustment, net of income tax	0	(12)	3	(16)
Total other comprehensive income (loss)	0	(12)	3	(15)
Comprehensive loss	$ (3,238)	$ (3,693)	$ (5,707)	$ (7,478)

- Definition

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

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-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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Reference 26: http://www.xbrl.org/2003/role/disclosureRef
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Reference 27: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
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Reference 28: http://www.xbrl.org/2003/role/disclosureRef
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Reference 29: http://www.xbrl.org/2003/role/disclosureRef
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Reference 33: http://www.xbrl.org/2003/role/disclosureRef
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Reference 34: http://www.xbrl.org/2003/role/disclosureRef
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Reference 36: http://www.xbrl.org/2003/role/disclosureRef
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Reference 37: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Jun. 30, 2024

Fair Value Disclosures [Abstract]

Assets and liabilities measured at fair value on a recurring basis

The table below present information about the Company’s assets that are measured at fair value on a recurring basis as of December 31, 2023, 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)		December 31, 2023
Cash equivalents:
Money market funds	$	673	$	—	$	—	$	673
Total assets	$	673	$	—	$	—	$	673

CAPITAL STOCK AND WARRANTS

6 Months Ended

Jun. 30, 2024

Equity [Abstract]

CAPITAL STOCK AND WARRANTS

Common Stock

Reverse Stock Split

On May 2, 2024, the Company completed a 1-for-24 reverse stock split of its common stock by filing a certificate of amendment with the State of Delaware to amend its certificate of incorporation. The ratio for the reverse stock split was determined by the Company's board of directors following approval by stockholders at the Company's special meeting held on April 26, 2024. The reverse stock split had the effect of increasing the Company's common shares available for issuance by reducing issued and outstanding common shares by a divisible factor of 24 while its authorized shares remained at its then 60 million. Proportional adjustments were made to the Company's outstanding stock options and to the number of shares issued and issuable under the Company's equity compensation plans.

Increase in Authorized Shares of Common Stock

On June 7, 2024, the Company held its 2024 Annual Meeting, at which stockholders approved an amendment to the Certificate of Incorporation to increase from 60 million shares to 150 million shares the aggregate number of shares of common stock that are authorized to be issued. As a result of this vote, on June 12, 2024, the Company filed a Certificate of Amendment to its amended and restated Certificate of Incorporation with the Secretary of the State of Delaware to increase the number of authorized shares. Also, at the 2024 Annual Meeting, stockholders approved an amendment to the Company's 2018 Plan to add 10,416 shares of common stock for issuance under the 2018 Stock Plan.

Notice of Nasdaq Delisting

On May 14, 2024, Yield10 received notice from The Nasdaq Stock Market LLC that the Nasdaq Hearings Panel had determined to delist the Company's common stock. Suspension of trading in our common stock on Nasdaq became effective at the open of trading on May 16, 2024. Following the delisting of the Company's common stock from the Nasdaq Capital Market, it continued to be a reporting company under the Securities Exchange Act of 1934. Yield10's common stock began trading on the OTC Markets Group (“OTC”) platform at the open of trading on May 16, 2024, under the symbol “YTEN.” On July 19, 2024, the Company's common stock began trading on the OTC-QB market.

Warrant Exercise Inducement

On March 22, 2024, the Company entered into warrant exercise agreements with certain existing institutional investors, pursuant to which these investors agreed to exercise (i) a portion of the warrants issued to them in the May 2023 Registered Direct Offering and Private Placement (described below), which were exercisable for 27,964 shares of the Company’s common stock and had an exercise price of $71.52 per share, and (ii) a portion of the warrants issued to them in August 2023 Public Offering (also described below), which were exercisable for 105,000 shares of common stock and had an exercise price of $15.60 per share. In consideration for their immediate exercise of these 132,964 total warrants for cash, the Company agreed to reduce the exercise price of the May 2023 and August 2023 warrants held by these institutional investors, to $10.32 per share, which was equal to the closing price of the Company’s common stock on The Nasdaq Stock Market prior to the execution of the agreements. The institutional investors also received in a private placement, new unregistered warrants to purchase up to an aggregate of 265,928 shares of common stock with an exercise price of $10.32 per share, which is equal to 200% of the shares of common stock issued in connection with this current warrant exercise. These new warrants will have an expiration date equal to the fifth anniversary from the date of stockholder approval of the warrants. The Company filed an S-1 registration statement, (File Number 333-278930) with the SEC on April 25, 2024, in order to register the shares of common stock issuable upon the exercise of the new warrants, which registration was declared effective by the SEC on July 24, 2024. The Company received net proceeds of approximately $1,174 during the six months ended June 30, 2024, from the exercise of the warrants, net of transaction expenses of $198 incurred in completing the arrangement.

Public Offering

On August 15, 2023, the Company closed on a public offering of 239,583 units at a public offering price of $15.60 per unit. Each unit consisted of one share of common stock and one warrant to purchase one share of common stock. The warrants, when issued, were immediately exercisable at an exercise price of $15.60 per share and expire five years from the date of issuance. The shares of common stock and accompanying warrants could only be purchased together during the offering but were immediately separable upon issuance. The Company received cash proceeds of $3,125 from the offering, net of $613 in issuance costs.

Registered Direct Offering and Private Placement

On May 3, 2023, the Company entered into a securities purchase agreement (the “Purchase Agreement”) with an institutional investor and an existing investor, pursuant to which the Company agreed to issue and sell (i) an aggregate of 38,817 shares (the “Shares”) of the Company’s common stock, par value $0.01 per share, (ii) a pre-funded warrant (the “Pre-Funded Warrant”) to purchase 3,130 shares of common stock, and (iii) private placement warrants (the “Private Warrants”) to purchase an aggregate of 41,946 shares of common stock. The Shares, Pre-Funded Warrant and Private Warrants were sold on a combined basis for consideration equating to $71.52 for one Share and a Private Warrant to purchase one underlying share of common stock (or in lieu thereof, $71.52 for a Pre-Funded Warrant to purchase one underlying share of common stock and a Private Warrant to purchase one underlying share of common stock). The exercise price of the Pre-Funded Warrant was $0.0024 per underlying share. The exercise price of the Private Warrant is $71.52 per underlying share.

The Shares and the Pre-Funded Warrant were offered pursuant to an effective registration statement on Form S-3 (File No. 333-254830), as initially filed with the SEC on March 29, 2021, and declared effective by the SEC on April 2, 2021. The

Pre-Funded Warrant was fully exercised on May 12, 2023, and converted to 3,130 shares of the Company's common stock. The Private Warrant was sold in a concurrent private placement, exempt from registration pursuant to Section 4(a)(2) and/or Rule 506 of the Securities Act of 1933, as amended (the “Securities Act”). The Private Warrants became exercisable beginning six months from the date of issuance, on November 6, 2023, and will terminate on the fifth anniversary of that date.

Combined proceeds from the registered direct offering and private placement were $3,000 before issuance costs of $283.

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 could 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. 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 issuing a total of 3,945 shares of common stock, all within the three months ended March 31, 2023, at per share prices between $72.72 and $97.92, resulting in gross proceeds to the Company of $299 before offering costs and sales commissions totaling $196.

Board of Director Stock Issuances

During the six months ended June 30, 2024, certain members of the Company's Board of Directors elected to receive 3,067 shares of Yield10 common stock in lieu of receiving $28 in cash compensation payments for their services to the board and board committees.

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 June 30, 2024:


Issuance	Number of Shares Issuable Upon Exercise of Outstanding Warrants	Exercise Price Per Share of Common Stock		Expiration Date
Warrants Issued in March 2024 Warrant Inducement	265,928	$	10.32	June 7, 2029
August 2023 Public Offering	134,583	$	15.60	August 15, 2028
May 2023 Registered Direct and Concurrent Private Placement	13,982	$	71.52	November 6, 2028
November 2019 Public Offering - Series B	16,480	$	192.00	May 19, 2027
November 2019 Private Placement - Series B	29,949	$	192.00	May 19, 2027
Consultant	31	$	2,784.00	September 11, 2024
Total outstanding warrants	460,953

On March 22, 2024, certain investors holding warrants from the August 2023 and May 2023 securities offerings described above, exercised a total of 132,964 warrants at an exercise price of $10.32 per share in a warrant exercise inducement offering. In addition to receiving one share of common stock for each surrendered warrant, these investors received new unregistered warrants to purchase up to an aggregate of 265,928 shares of common stock with an exercise price of $10.32 per share, which is equal to 200% of the shares of common stock issued in connection with this current warrant exercise. See the Warrant Exercise Inducement disclosure above.

On January 7, 2024, 593 warrants issued by the Company in July 2017 under a registered direct offering expired in accordance with their terms.

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


	June 30, 2024	December 31, 2023
Stock Options	52,600	55,790
RSUs	25,001	—

Warrants	460,953	328,582
Total number of common shares reserved for future issuance	538,554	384,372

- Definition

The entire disclosure for equity.

+ References

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

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

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

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
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-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481004/946-505-50-6

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

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

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

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

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

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

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

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Publisher FASB
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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-Topic 505
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

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

+ Details

GEOGRAPHIC INFORMATION (Tables)

6 Months Ended

Jun. 30, 2024

Segment Reporting [Abstract]

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


	U.S.		Canada		Total
Three Months Ended June 30, 2024
Revenue	$	450	$	—	$	450
Three Months Ended June 30, 2023
Revenue	$	—	$	—	$	—
Six Months Ended June 30, 2024
Revenue	$	750	$	—	$	750
Six Months Ended June 30, 2023
Revenue	$	60	$	—	$	60

Identifiable long-lived assets
June 30, 2024	$	395	$	37	$	432
December 31, 2023	$	484	$	64	$	548

ACCRUED EXPENSES (Tables)

6 Months Ended

Jun. 30, 2024

Payables and Accruals [Abstract]

Schedule of accrued expenses

Accrued expenses consisted of the following at June 30, 2024 and December 31, 2023:


	June 30, 2024		December 31, 2023
Employee compensation and benefits	$	647	$	103
Leased facilities	29		27
Professional services	212		452
Field trials and related expenses	252		1,032
Financed insurance premiums	100		—
IP licenses	267		5
Other	321		391
Total accrued expenses	$	1,828	$	2,010

FAIR VALUE MEASUREMENTS - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - Fair Value, Measurements, Recurring $ in Thousands	Dec. 31, 2023 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	$ 673
Money market funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	673
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	673
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	673
Significant other observable inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	0
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
Significant unobservable inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	0
Significant unobservable inputs (Level 3) \| Money market funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$ 0

STOCK-BASED COMPENSATION - Narrative (Details) - USD ($) $ in Thousands							3 Months Ended		6 Months Ended
	Jun. 07, 2024	Jan. 01, 2024	May 25, 2023	Jan. 01, 2023	Jan. 01, 2022	Jan. 01, 2021	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Stock-based compensation
Stock-based compensation									$ 746	$ 830
Weighted average remaining recognition period (years)									2 years 2 months 19 days
Number of additional shares authorized	10,416	25,068	20,833	10,300
Additional shares authorized percentage		5.00%		5.00%	5.00%	5.00%
Number of shares available for grant							29,815		29,815
Research and Development Expense
Stock-based compensation
Stock-based compensation							$ 123	$ 136	$ 247	275
General and Administrative Expense
Stock-based compensation
Stock-based compensation							$ 220	$ 270	$ 499	$ 555
Restricted Stock Awards
Stock-based compensation
Awarded (in shares)									25,001
Share-based compensation arrangement by share-based payment award, award vesting rights, percentage									50.00%
Restricted Stock Awards \| 6 Months
Stock-based compensation
Share-based compensation arrangement by share-based payment award, expiration period									6 months
Restricted Stock Awards \| 12 Months
Stock-based compensation
Share-based compensation arrangement by share-based payment award, expiration period									12 months

NATURE OF BUSINESS AND BASIS OF PRESENTATION (Details) $ / shares in Units, $ in Thousands									6 Months Ended
	Jul. 30, 2024 USD ($)	Jul. 23, 2024 USD ($)	Jul. 12, 2024 USD ($)	Mar. 22, 2024 $ / shares shares	Feb. 14, 2024 USD ($)	Aug. 15, 2023 USD ($) shares numberOfUnits $ / shares	May 05, 2023 USD ($) $ / shares	May 03, 2023 USD ($) shares $ / shares	Jun. 30, 2024 USD ($) shares	Jun. 30, 2023 USD ($)	Jan. 07, 2024 shares	Dec. 31, 2023 USD ($)	Apr. 27, 2023 USD ($) $ / shares
Subsidiary, Sale of Stock [Line Items]
Cash and cash equivalents									$ 733			$ 1,068
Payment for management fee					$ 3,000
Number of shares called by warrants (in shares) \| shares									460,953		593
Proceeds from warrant inducement exercise, net of issuance costs									$ 1,174	$ 0
License agreement, term					3 years
Common stock price (in dollars per share) \| $ / shares								$ 71.52
Sale of stock, number of shares issued in transaction (in shares) \| shares								1
Purchase agreement, maximum shares (in shares) \| shares								38,817
Convertible Note \| Convertible Debt
Subsidiary, Sale of Stock [Line Items]
Principal amount													$ 1,000
Conversion price (in usd per share) \| $ / shares													$ 73.68
Common Stock
Subsidiary, Sale of Stock [Line Items]
Sale of stock, number of share purchase in transaction (in shares) \| shares								1
IPO
Subsidiary, Sale of Stock [Line Items]
Sale of stock, number of units issued in transaction (in units) \| numberOfUnits						239,583
Common stock price (in dollars per share) \| $ / shares						$ 15.60
Proceeds from issuance initial public offering						$ 3,125
Stock issuance costs						$ 613
IPO \| Common Stock
Subsidiary, Sale of Stock [Line Items]
Sale of stock, number of shares issued in transaction (in shares) \| shares						1
Sale of stock, number of share purchase in transaction (in shares) \| shares						1
IPO \| Warrants
Subsidiary, Sale of Stock [Line Items]
Exercise price of warrants (in dollars per share) \| $ / shares						$ 15.60
Sale of stock, number of shares issued in transaction (in shares) \| shares						1
Warrants, expected term						5 years
Registered Direct Offering and Private Placement
Subsidiary, Sale of Stock [Line Items]
Number of shares called by warrants (in shares) \| shares								41,946
Common stock price (in dollars per share) \| $ / shares							$ 71.52
Stock issuance costs								$ 283
Aggregate offering price								$ 3,000
Gross offering proceeds							$ 2,717
Institutional Investors \| Related Party
Subsidiary, Sale of Stock [Line Items]
Share-based compensation arrangement by share-based payment award, purchase price of common stock, percent				200.00%
Warrant Issued In May 2023 \| Institutional Investors \| Related Party
Subsidiary, Sale of Stock [Line Items]
Number of shares called by warrants (in shares) \| shares				27,964
Exercise price of warrants (in dollars per share) \| $ / shares				$ 71.52
Warrant Issued In August 2023 \| Institutional Investors \| Related Party
Subsidiary, Sale of Stock [Line Items]
Number of shares called by warrants (in shares) \| shares				105,000
Exercise price of warrants (in dollars per share) \| $ / shares				$ 15.60
Warrants \| Institutional Investors \| Related Party
Subsidiary, Sale of Stock [Line Items]
Number of shares called by warrants (in shares) \| shares				265,928
Exercise price of warrants (in dollars per share) \| $ / shares				$ 10.32
Share-based payment arrangement, option, exercise price range, shares outstanding \| shares				132,964
Proceeds from warrant inducement exercise, net of issuance costs									1,174
Class of warrant or right, transaction expense									$ 198
Pre-Funded Warrant
Subsidiary, Sale of Stock [Line Items]
Number of shares called by warrants (in shares) \| shares								3,130
Exercise price of warrants (in dollars per share) \| $ / shares								$ 0.0024
Subsequent Event
Subsidiary, Sale of Stock [Line Items]
Payment for management fee			$ 5,000
Proceeds from license fees received	$ 2,000		$ 3,000
Subsequent Event \| Convertible Note \| Convertible Debt
Subsidiary, Sale of Stock [Line Items]
Debt instrument, one-time payment		$ 500
Debt instrument, increase, accrued interest		$ 101

COMMITMENTS AND CONTINGENCIES	6 Months Ended
COMMITMENTS AND CONTINGENCIES	Jun. 30, 2024
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 provided Rothamsted with financial support of $250 for ongoing research including further EPA, DHA+EPA trait improvement, field testing and nutritional studies. Included within the agreement, the Company had an exclusive two-year option, as subsequently amended, to sign a global, exclusive or non-exclusive license agreement to the technology. During July 2024, the Company executed a global exclusive license agreement with Rothamsted. 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 winter 2022/2023 and spring 2023 growing seasons, Yield10 offered minimum guaranteed payments per acre that reduced growers´ risk of financial loss. The cost of these minimum payments was generally accrued on a straight-line basis over the expected growing season. Payment of minimum guarantees was conditional upon each grower fulfilling their contractual responsibilities and were offset by the purchase price of Yield10's Camelina planting seed provided to the growers and the contractual price that the Company pays for the quantity of grain that is harvested. At June 30, 2024 and December 31, 2023, remaining payments outstanding due to growers for the completed 2022/2023 winter and 2023 spring growing seasons totaled $75 and $204, respectively, net of the growers' obligation to pay for the planting seed. Beginning with the winter 2023/2024 winter growing season, the Company discontinued the grower minimum payment incentive program. Insurance Premium Financing Agreement In December 2023, the Company renewed various corporate insurance policies with annual premiums totaling $549. The Company executed a finance agreement with AFCO Premium Credit LLC over a term of eight months, with an annual interest rate of 8.7% percent, that finances the payment of the total premiums owed. The financing agreement required a down payment of $159, with the remaining $390, plus interest, paid over eight months. These monthly payments started on January 10, 2024, and as of June 30, 2024, the unpaid balance is $100, and is included within accrued expenses in the Company's condensed consolidated balance sheet included herein. Facility Leases The Company leases facilities under non-cancelable leases expiring at various dates through November 30, 2026. See Note 7. 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 aggregate, a material adverse effect on its business, financial condition or results of operations. Guarantees As of June 30, 2024 and December 31, 2023, 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 and contractors. 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 amount of potential 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 June 30, 2024 and December 31, 2023.

ACCOUNTING POLICIES (Policies)

6 Months Ended

Jun. 30, 2024

Accounting Policies [Abstract]

Basis of Presentation

Principles of Consolidation

The unaudited condensed consolidated financial statements

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

Use of Estimates

Foreign Currency Translation

Comprehensive Loss

Income Taxes

Concentration of Credit Risk

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

Right-of-Use Assets

Lease Accounting

Impairment of Long-Lived Assets

Revenue

Research and Development

General and Administrative Expenses

Intellectual Property Costs

Stock-based Compensation

Stock-Based Compensation

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.

The following new pronouncement is not yet effective but may impact the Company's consolidated financial statements in the future.

LEASES - Quantitative Disclosure of Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Lease cost:
Operating lease cost	$ 152	$ 150	$ 303	$ 301
Short-term lease cost	231	181	406	398
Sublease income	(162)	(177)	(323)	(336)
Total lease cost, net	$ 221	$ 154	$ 386	$ 363
Other information as of:
Weighted-average remaining lease term	2 years 4 months 24 days		2 years 4 months 24 days		3 years
Weighted-average discount rate	7.25%		7.25%		7.53%

ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2024

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:


	June 30, 2024		December 31, 2023
Cash and cash equivalents	$	733	$	1,068
Restricted cash	12		264
Total cash, cash equivalents and restricted cash	$	745	$	1,332

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:


	June 30, 2024		December 31, 2023
Cash and cash equivalents	$	733	$	1,068
Restricted cash	12		264
Total cash, cash equivalents and restricted cash	$	745	$	1,332

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

ACCRUED EXPENSES (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Employee compensation and benefits	$ 647	$ 103
Leased facilities	29	27
Professional services	212	452
Field trials and related expenses	252	1,032
Financed insurance premiums	100	0
IP licenses	267	5
Other	321	391
Total accrued expenses	$ 1,828	$ 2,010

STOCK-BASED COMPENSATION

6 Months Ended

Jun. 30, 2024

Share-Based Payment Arrangement [Abstract]

STOCK-BASED COMPENSATION

Expense Information for Employee and Non-Employee Stock Awards

The Company recognizes stock-based compensation expense related to stock awards, including awards to non-employees and members of the Board of Directors. For the three months ended June 30, 2024 and 2023, approximately $123 and $136, respectively, of stock-based compensation expense was included in research and development expenses and approximately $220 and $270, respectively, was included in general and administrative expenses. For the six months ended June 30, 2024 and 2023, approximately $247 and $275, respectively, of stock-based compensation expense was included in research and development expenses and approximately $499 and $555, respectively, was included in general and administrative expenses.

The compensation expense related to unvested stock awards is expected to be recognized over a remaining weighted average period of 2.22 years.

Stock Options

A summary of option activity for the six months ended June 30, 2024 is as follows:


	Number of Shares	Weighted Average Exercise Price
Outstanding at December 31, 2023	55,790	$	212.79
Granted	—	—
Exercised	—	—
Forfeited	(2,039)	42.61
Expired	(1,151)	422.42
Outstanding at June 30, 2024	52,600	$	214.80

Options exercisable at June 30, 2024	32,820	$	293.40

2018 Stock Plan

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 25,068 and 10,300 shares to the 2018 Stock Plan, on the first day of 2024 and 2023, respectively, each of which represented 5% of the Company's outstanding common stock on the day prior to each increase. At the Company's 2024 annual meeting of stockholders held on June 7, 2024, stockholders approved an amendment to the Company's 2018 Stock Plan to add 10,416 shares of common stock for issuance under the 2018 Stock Plan and at the Company's earlier 2023 annual meeting of stockholders held on May 25, 2023, stockholders approved an amendment and restatement of the 2018 Stock Plan to increase the aggregate number of shares of the Company’s common stock that may be issued under the 2018 Plan by 20,833 shares. As of June 30, 2024, 29,815 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 and six months ended June 30, 2024, no employee RSUs vested.

A summary of RSUs activity for the six months ended June 30, 2024, is as follows:


	Number of RSUs	Weighted Average Remaining Contractual Life (years)
Outstanding at December 31, 2023	—
Awarded	25,001
Released	—

Outstanding at June 30, 2024	25,001	0.38

The 25,001 RSUs awarded by the Company's Board of Directors during February 2024 were to certain officers, senior staff and outside consultants. These RSUs will vest in 50% increments 6 and 12 months from the date the awards were granted.

BASIC AND DILUTED NET LOSS PER SHARE (Details) - shares	6 Months Ended
BASIC AND DILUTED NET LOSS PER SHARE (Details) - shares	Jun. 30, 2024	Jun. 30, 2023
Antidilutive securities
Antidilutive common stock excluded from the calculation of dilutive shares (in shares)	538,554	137,233
Options
Antidilutive securities
Antidilutive common stock excluded from the calculation of dilutive shares (in shares)	52,600	48,234
Restricted Stock Awards
Antidilutive securities
Antidilutive common stock excluded from the calculation of dilutive shares (in shares)	25,001	0
Warrants
Antidilutive securities
Antidilutive common stock excluded from the calculation of dilutive shares (in shares)	460,953	88,999

ACCOUNTING POLICIES - Estimated Useful Lives of Property and Equipment (Details)	Jun. 30, 2024
Equipment
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Software
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years

COMMITMENTS AND CONTINGENCIES - Insurance Premium Financing Arrangement (Details) $ in Thousands	1 Months Ended
	Dec. 31, 2023 USD ($)	Jun. 30, 2024 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Annual premium	$ 549
Finance agreement term	8 months
Annual interest rate	0.087
Down payment	$ 159
Annual premium payable after down payment	$ 390
Premiums payable		$ 100

CONDENSED CONSOLIDATED BALANCE SHEETS UNAUDITED - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Current Assets:
Cash and cash equivalents	$ 733	$ 1,068
Prepaid expenses and other current assets	471	332
Total current assets	1,204	1,400
Restricted cash	12	264
Property and equipment, net	432	548
Right-of-use assets, net	1,297	1,653
Other assets	23	42
Total assets	2,968	3,907
Current Liabilities:
Accounts payable	2,369	1,202
Accrued expenses	1,828	2,010
Deferred revenue	1,800	0
Current portion of lease liabilities	676	669
Convertible note payable, net of issuance costs (Note 8)	996	984
Total current liabilities	7,669	4,865
Lease liabilities, net of current portion	1,087	1,525
Deferred revenue, net of current portion	450	0
Total liabilities	9,206	6,390
Commitments and contingencies (Note 9)
Stockholders’ Deficit:
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); 150,000,000 and 60,000,000 shares authorized at June 30, 2024 and December 31, 2023, respectively; 642,497 and 501,357 shares issued and outstanding at June 30, 2024 and December 31, 2023, respectively	6	5
Additional paid-in capital	413,880	411,929
Accumulated other comprehensive loss	(262)	(265)
Accumulated deficit	(419,862)	(414,152)
Total stockholders’ deficit	(6,238)	(2,483)
Total liabilities and stockholders’ deficit	$ 2,968	$ 3,907

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS UNAUDITED - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities
Net loss	$ (5,710)	$ (7,463)
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation and amortization	126	145
Charge for 401(k) company common stock match	26	63
Stock-based compensation	746	830
Non-cash lease expense	250	110
Changes in operating assets and liabilities:
Unbilled receivables	0	30
Prepaid expenses and other assets	(209)	(48)
Accounts payable	1,162	331
Accrued expenses	207	436
Deferred revenue	2,250	0
Lease liabilities	(325)	(180)
Net cash used in operating activities	(1,477)	(5,746)
Cash flows from investing activities
Purchase of property and equipment	0	(27)
Proceeds from the maturity of short-term investments	0	1,991
Net cash provided by investing activities	0	1,964
Cash flows from financing activities
Proceeds from warrant inducement exercise, net of issuance costs	1,174	0
Principal payments on insurance premium financing	(289)	0
Proceeds from issuance of common stock and warrants in equity offering, net of issuance costs	0	2,717
Proceeds from At-the-Market offering, net of issuance costs	0	103
Proceeds from issuance of convertible note	0	1,000
Taxes paid on employees' behalf related to vesting of stock awards	0	(41)
Net cash provided by financing activities	885	3,779
Effect of exchange rate changes on cash, cash equivalents and restricted cash	5	(17)
Net decrease in cash, cash equivalents and restricted cash	(587)	(20)
Cash, cash equivalents and restricted cash at beginning of period	1,332	2,620
Cash, cash equivalents and restricted cash at end of period	745	2,600
Supplemental disclosure of non-cash information:
Right-of-use assets acquired in exchange for lease liabilities	0	100
Financed insurance premiums included in accrued expenses	389	0
Right-of-use assets written off due to lease termination	$ 106	$ 0

FAIR VALUE MEASUREMENTS

6 Months Ended

Jun. 30, 2024

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

The Company had certain financial assets at December 31, 2023 recorded at fair value which have been classified as Level 1 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 1 at December 31, 2023 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 December 31, 2023.


	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, 2023
Cash equivalents:
Money market funds	$	673	$	—	$	—	$	673
Total assets	$	673	$	—	$	—	$	673

The Company held no assets subject to fair value measurement at June 30, 2024. There were no transfers of financial assets between category levels during the three and six months ended June 30, 2024 and the three and six months ended June 30, 2023.

- 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

BASIC AND DILUTED NET LOSS PER SHARE (Tables)

6 Months Ended

Jun. 30, 2024

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 June 30,
		2024	2023
Options		52,600	48,234
Restricted Stock Awards		25,001	—


Warrants		460,953	88,999
Total		538,554	137,233

ACCOUNTING POLICIES - Additional Information (Details) $ in Thousands		3 Months Ended		6 Months Ended
	Feb. 14, 2024	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($) segment	Jun. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Concentration of credit risk
Restricted cash		$ 12		$ 12		$ 264
Letter of credit		12		$ 12		12
Number of operating segments \| segment				1
Consideration of license fees to be paid				$ 3,000
License agreement, term	3 years
Revenue		450	$ 0	750	$ 60
Deferred revenue		2,250		2,250
Deferred revenue		1,800		1,800		0
Deferred revenue, net of current portion		450		450		$ 0
License revenue
Concentration of credit risk
Revenue		$ 450	$ 0	$ 750	$ 0

LEASES - Maturity Analysis of Lease Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Lessee, Lease, Description [Line Items]
Short-term lease liability	$ 676	$ 669
Long-term lease liability	1,087	$ 1,525
Woburn Facility and Automobiles
Lessee, Lease, Description [Line Items]
2024 (July to December)	390
2025	793
2026	746
Total undiscounted future lease payments	1,929
Amount of lease payments representing interest	(166)
Total lease liabilities	1,763
Short-term lease liability	676
Long-term lease liability	$ 1,087

CONVERTIBLE NOTE PAYABLE, NET	6 Months Ended
CONVERTIBLE NOTE PAYABLE, NET	Jun. 30, 2024
Debt Disclosure [Abstract]
CONVERTIBLE NOTE PAYABLE, NET	CONVERTIBLE NOTE PAYABLE, NET On April 27, 2023, the Company signed an LOI with Marathon Petroleum Corporation 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, an affiliate of Marathon, a senior unsecured convertible note in the original principal amount of $1,000 which was convertible into shares of the Company’s common stock at a conversion price equal to $73.68 per share. The Convertible Note was due and payable in full in cash on the expected maturity date of August 24, 2024. However, on July 23, 2024, the Company and MPC mutually agreed to terminate the Convertible Note with the Company completing a one-time payment to MPC of $500 in full satisfaction of the $1,000 Convertible Note and unpaid interest of $101. Settlement of the Convertible Note and accrued interest will be recorded in the Company's financial statements during its fiscal quarter ending September 30, 2024. The Convertible Note accrued interest at 8.0% per annum, payable semi-annually in arrears. The Company elected its option prior to interest payment dates, to pay the interest due on such interest payment date in kind (“PIK Interest”), in which case such PIK Interest was capitalized and added to the unpaid principal amount of the Convertible Note. Interest expense accrued on the Convertible Note through June 30, 2024, is included in other income (expense), net, in the Company's condensed consolidated statements of operations included herein. The issuance costs of $33 are being amortized as interest expense, using the effective interest rate method, through its original expected maturity date, resulting in an effective interest rate of 10.7%. As of June 30, 2024, $4 in issuance costs remained to be amortized.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

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

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

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-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
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-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Pay vs Performance Disclosure
Net loss	$ (3,238)	$ (3,681)	$ (5,710)	$ (7,463)

- Definition

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

+ References

+ Details

CAPITAL STOCK AND WARRANTS - Schedule Of Warrants Issuance (Details) - $ / shares	Jun. 30, 2024	Jan. 07, 2024
Class of Stock [Line Items]
Number of Shares Issuable Upon Exercise of Outstanding Warrants (in shares)	460,953	593
Warrants Issued in March 2024 Warrant Inducement
Class of Stock [Line Items]
Number of Shares Issuable Upon Exercise of Outstanding Warrants (in shares)	265,928
Exercise Price (in dollars per share)	$ 10.32
Public Offering - expiration August 2028
Class of Stock [Line Items]
Number of Shares Issuable Upon Exercise of Outstanding Warrants (in shares)	134,583
Exercise Price (in dollars per share)	$ 15.60
Warrants - expiration November 2028
Class of Stock [Line Items]
Number of Shares Issuable Upon Exercise of Outstanding Warrants (in shares)	13,982
Exercise Price (in dollars per share)	$ 71.52
Warrants - expiration September 2024
Class of Stock [Line Items]
Number of Shares Issuable Upon Exercise of Outstanding Warrants (in shares)	31
Exercise Price (in dollars per share)	$ 2,784
Public offering \| Series B Warrants - expiration May 2027
Class of Stock [Line Items]
Number of Shares Issuable Upon Exercise of Outstanding Warrants (in shares)	16,480
Exercise Price (in dollars per share)	$ 192.00
Private offering \| Series B Warrants - expiration May 2027
Class of Stock [Line Items]
Number of Shares Issuable Upon Exercise of Outstanding Warrants (in shares)	29,949
Exercise Price (in dollars per share)	$ 192.00

CAPITAL STOCK AND WARRANTS (Tables)

6 Months Ended

Jun. 30, 2024

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 June 30, 2024:


Issuance	Number of Shares Issuable Upon Exercise of Outstanding Warrants	Exercise Price Per Share of Common Stock		Expiration Date
Warrants Issued in March 2024 Warrant Inducement	265,928	$	10.32	June 7, 2029
August 2023 Public Offering	134,583	$	15.60	August 15, 2028
May 2023 Registered Direct and Concurrent Private Placement	13,982	$	71.52	November 6, 2028
November 2019 Public Offering - Series B	16,480	$	192.00	May 19, 2027
November 2019 Private Placement - Series B	29,949	$	192.00	May 19, 2027
Consultant	31	$	2,784.00	September 11, 2024
Total outstanding warrants	460,953

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

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


	June 30, 2024	December 31, 2023
Stock Options	52,600	55,790
RSUs	25,001	—

Warrants	460,953	328,582
Total number of common shares reserved for future issuance	538,554	384,372

- 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.

+ References

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-Paragraph 1
-Subparagraph (SX 210.5-02(27))
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-Name Accounting Standards Codification
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-Paragraph 1
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+ Details

LEASES - Narrative (Details) $ in Thousands	1 Months Ended	6 Months Ended
LEASES - Narrative (Details) $ in Thousands	Oct. 31, 2016 ft²	Jun. 30, 2024 USD ($) ft²	Dec. 31, 2023 USD ($)	Dec. 31, 2016 USD ($) ft²
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Leased area (in sq ft) \| ft²				22,213
Letter of credit		$ 12	$ 12
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
19 Presidential Way \| CJ CheilJedang Corporation
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Letter of credit		$ 103
19 Presidential Way \| Lease Liabilities \| Lease Concentration Risk
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Receivables/sales (as a percent)		100.00%
Woburn Facility and Automobiles
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Undiscounted future lease payments		$ 1,929
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

LEASES (Tables)

6 Months Ended

Jun. 30, 2024

Leases [Abstract]

Maturity analysis of lease liabilities

As of June 30, 2024, the Company's lease liability related to its Woburn facility will mature as follows:



Year ended December 31,	Undiscounted Cash Flows
2024 (July to December)	$	390
2025	793
2026	746


Total undiscounted future lease payments	1,929
Amount of lease payments representing interest	(166)
Total lease liabilities	$	1,763
Short-term lease liability	$	676
Long-term lease liability	$	1,087

Lease costs and other information


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Lease cost:
Operating lease cost	$	152	$	150	$	303	$	301
Short-term lease cost	231		181		406		398
Sublease income	(162)		(177)		(323)		(336)
Total lease cost, net	$	221	$	154	$	386	$	363


Other information as of:	June 30, 2024	December 31, 2023


Weighted-average remaining lease term (years)	2.4	3.0
Weighted-average discount rate	7.25%	7.53%

NATURE OF BUSINESS AND BASIS OF PRESENTATION	6 Months Ended
NATURE OF BUSINESS AND BASIS OF PRESENTATION	Jun. 30, 2024
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 focused on commercializing sustainable products using the oilseed Camelina sativa ("Camelina") as a platform crop. The features of Camelina, including the availability of winter varieties and a short growth cycle, make it suitable for integration into crop rotations and double cropping on millions of acres in North America. To unlock this potential and make Camelina an attractive option to farmers, the Company has been developing and was planning to commercialize advanced varieties with elite weed control herbicide tolerance traits, improved agronomic performance, and increased crop value. The Company has been pursuing two Camelina seed oil products with different market opportunities, value chains, scale requirements and challenges. The first product, Camelina seed oil is being developed as a low-carbon intensity feedstock oil for biofuels, including biodiesel, renewable diesel and sustainable aviation fuel. The second Camelina product being developed is a seed oil with high levels of the omega-3 fatty acids eicosapentaenoic acid ("EPA" and docosahexaenoic acid ("DHA") produced by a genetically engineered seed." The Company's development was driven by the growing demand for new sources of omega-3 feedstocks and the production constraints and supply volatility of the traditional raw material source which is fish oil extracted from ocean harvested fish and krill. The Company's omega-3 Camelina is designed to address a need for a reliable, scalable supply of omega-3 oils for aquaculture. 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 consolidated 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 June 30, 2024 and December 31, 2023, and for the results of operations for the interim periods ended June 30, 2024 and June 30, 2023. 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, 2023, which are contained in the Company’s Annual Report on Form 10-K filed with the SEC on April 1, 2024. 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 in the three and six months ended June 30, 2024. As of June 30, 2024, the Company held unrestricted cash and cash equivalents of $733. Yield10 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. There is substantial doubt that the Company will continue as a going concern beyond 2024. On July 12, 2024, the Company entered into a Memorandum of Understanding (“MOU”) and License Agreement with Nuseed Nutritional US Inc. (the seed technologies platform of Nufarm Limited) ("Nufarm"), granting Nufarm a commercial license to certain Omega-3 intellectual property assets, materials and know-how for the production of oil in Camelina. Under the License Agreement, Nufarm will pay Yield10 up to $5,000, of which $3,000 was received upon execution of the agreements during July 2024, with the balance of $2,000 due upon the Company's completion of certain near-term milestones. The Company is using the proceeds received from Nufarm for working capital, including the payment of outstanding amounts due to creditors. Nufarm and the Company additionally agreed to negotiate exclusively with each other for the sale of substantially all of Yield10’s remaining assets to Nufarm. The asset sale will require approval from the stockholders of Yield10, and the Company plans to hold a special meeting of shareholders to seek that vote approval following execution of the asset purchase agreement. If the Company's shareholders approve the asset sale to Nufarm, the Company will likely complete the sale of its remaining assets, wind down its affairs and cease operations shortly thereafter. On March 22, 2024, the Company entered into warrant exercise agreements with certain existing institutional investors, pursuant to which these investors agreed to exercise (i) a portion of the warrants issued to them in May 2023, which were exercisable for 27,964 shares of the Company’s common stock and had an exercise price of $71.52 per share, and (ii) a portion of the warrants issued to them in August 2023, which were exercisable for 105,000 shares of common stock and had an exercise price of $15.60 per share. In consideration for their immediate exercise of these 132,964 total warrants for cash, the Company agreed to reduce the exercise price of the May 2023 and August 2023 warrants held by these institutional investors to $10.32 per share, which was equal to the closing price of the Company’s common stock on The Nasdaq Stock Market prior to the execution of the agreements. The institutional investors also received in a private placement, new unregistered warrants to purchase up to an aggregate of 265,928 shares of common stock with an exercise price of $10.32 per share, which is equal to 200% of the shares of common stock issued in connection with this current warrant exercise. The Company received net proceeds of approximately $1,174 through June 30, 2024, from the exercise of the warrants, net of transaction expenses of $198 incurred in completing the arrangement. On February 14, 2024, the Company granted VISION Bioenergy Oilseeds, LLC (“VISION”) a global non-exclusive commercial license to certain proprietary herbicide tolerant traits and herbicide tolerant Camelina varieties for use in any field except omega-3 oils and bioplastics. Under the terms of the license, VISION has a three-year exclusivity period to commercialize the licensed traits and varieties for biofuels. During this period, Yield10 has the right to continue developing these technologies up to a limited scale and form partnerships with other biofuel players. Yield10 has no restrictions on the commercialization of the herbicide tolerance technologies outside of the biofuels field including for omega-3 oils production. In consideration for the license and the Company’s completion of certain near-term deliverables, VISION made cash payments to the Company totaling $3,000, all of which was received as of June 30, 2024. On August 15, 2023, the Company closed on a public offering of 239,583 units at a public offering price of $15.60 per unit. Each unit consisted of one share of common stock and one warrant to purchase one share of common stock. The warrants, when issued, were immediately exercisable at an exercise price of $15.60 per share and expire five years from the date of issuance. The shares of common stock and accompanying warrants could only be purchased together during the offering but were immediately separable upon issuance. The Company received cash proceeds of $3,125 from the offering, net of $613 in issuance costs. On May 5, 2023, the Company raised $3,000 in gross proceeds through the issuance of the Company's common stock and pre-funded warrants 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 38,817 shares of common stock and 3,130 pre-funded warrants that were exercised and converted to common stock shortly after completion of the offering. The Company also agreed to issue unregistered warrants to purchase 41,946 shares of common stock. The combined effective offering price for one share of common stock (or pre-funded warrants in lieu thereof) and accompanying warrant was $71.52. The Company received proceeds of $2,717, from the offering, net of $283 in issuance costs. On April 27, 2023, the Company signed a non-binding letter of intent (“LOI”) with Marathon Petroleum Corporation 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, (“MPC”) an affiliate of Marathon, a senior unsecured convertible note in the original principal amount of $1,000 (the “Convertible Note”) which was convertible into shares of the Company’s common stock at a conversion price equal to $73.68 per share. On July 23, 2024, the Company and MPC mutually agreed to terminate the Convertible Note with the Company completing a one-time payment to MPC of $500 in full satisfaction of the $1,000 Convertible Note and unpaid interest of $101.

ACCOUNTING POLICIES - Schedule of Cash And Restricted Cash (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Cash and cash equivalents	$ 733	$ 1,068
Restricted cash	12	264
Total cash, cash equivalents and restricted cash	$ 745	$ 1,332	$ 2,600	$ 2,620

LICENSE AGREEMENTS	6 Months Ended
LICENSE AGREEMENTS	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
LICENSE AGREEMENTS	LICENSE AGREEMENTS VISION Bioenergy Oilseeds LLC On February 14, 2024, the Company granted VISION a global non-exclusive commercial license to certain proprietary herbicide tolerant traits and herbicide tolerant Camelina varieties for use in any field except omega-3 oils and bioplastics. Under the terms of the license, VISION has a three-year exclusivity period to commercialize the licensed traits and varieties for biofuels. During this period, Yield10 has the right to continue developing these technologies up to a limited scale and form partnerships with other biofuel players. Yield10 has no restrictions on the commercialization of the herbicide tolerance technologies outside the biofuels field including for omega-3 oils production. As of June 30, 2024, the Company has received the full $3,000 in consideration due under the license agreement. Yield10 reviewed the accounting guidance provided by ASC 606. As required by ASC 606, the Company determined the license agreement included several significant contractual performance obligations that are expected to be completed throughout the period ending in September 2025. None of these performance obligations represent distinct, ongoing activities that the Company provides for under other third-party agreements. As a result, the Company has determined the license and performance deliverables should be bundled and recorded as a single unit of accounting with the revenue recognized on a straightline basis through September 2025. During the three and six months ended June 30, 2024, the Company recognized license revenue of $450 and $750, respectively, from the VISION agreement with the remaining balance of $2,250 recorded within the Company's condensed consolidated balance sheet as current and long-term deferred revenue of $1,800 and $450, respectively. GDM In August 2020, the Company entered into a non-exclusive research agreement with GDM, a company specializing in plant genetics, to evaluate novel yield 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. In September 2023, the Company and GDM amended the research agreement to extend the term of the agreement through August 2025, in order to allow GDM more time to complete its evaluations. The GDM research arrangement does not provide licensing revenue to the Company while GDM performs its trait evaluations.

LICENSE AGREEMENTS (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
LICENSE AGREEMENTS (Details) - USD ($) $ in Thousands	Feb. 14, 2024	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
License agreement, term	3 years
Consideration of license fees to be paid				$ 3,000
Revenue		$ 450	$ 0	750	$ 60
Deferred revenue		2,250		2,250
Deferred revenue		1,800		1,800		$ 0
Deferred revenue, net of current portion		450		450		$ 0
License revenue
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Revenue		$ 450	$ 0	$ 750	$ 0

- Definition

+ References

+ Details

STOCK-BASED COMPENSATION - Stock Options (Details) - Options	6 Months Ended
	Jun. 30, 2024 $ / shares shares
Number of Shares
Outstanding at the beginning of the period (in shares) \| shares	55,790
Granted (in shares) \| shares	0
Exercised (in shares) \| shares	0
Forfeited (in shares) \| shares	(2,039)
Expired (in shares) \| shares	(1,151)
Outstanding at the end of the period (in shares) \| shares	52,600
Options exercisable at the end of the period (in shares) \| shares	32,820
Weighted Average Exercise Price
Outstanding at the beginning of the period (in dollars per share) \| $ / shares	$ 212.79
Granted (in dollars per share) \| $ / shares	0
Exercised (in dollars per share) \| $ / shares	0
Forfeited (in dollars per share) \| $ / shares	42.61
Expired (in dollars per share) \| $ / shares	422.42
Outstanding at the end of the period (in dollars per share) \| $ / shares	214.80
Options exercisable at the end of the period (in dollars per share) \| $ / shares	$ 293.40

STOCK-BASED COMPENSATION (Tables)

6 Months Ended

Jun. 30, 2024

Share-Based Payment Arrangement [Abstract]

Summary of option activity

A summary of option activity for the six months ended June 30, 2024 is as follows:


	Number of Shares	Weighted Average Exercise Price
Outstanding at December 31, 2023	55,790	$	212.79
Granted	—	—
Exercised	—	—
Forfeited	(2,039)	42.61
Expired	(1,151)	422.42
Outstanding at June 30, 2024	52,600	$	214.80

Options exercisable at June 30, 2024	32,820	$	293.40

Schedule of restricted stock units activity

A summary of RSUs activity for the six months ended June 30, 2024, is as follows:


	Number of RSUs	Weighted Average Remaining Contractual Life (years)
Outstanding at December 31, 2023	—
Awarded	25,001
Released	—

Outstanding at June 30, 2024	25,001	0.38

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical)

Jun. 30, 2024

$ / shares

Dec. 31, 2023

$ / shares

Statement of Financial Position [Abstract]

Preferred stock, par value per share (in dollars per share) | $ / shares

^[1]

$ 0.01

Preferred stock, authorized (in shares)

^[1]

5,000,000

Preferred stock, issued (in shares)

^[1]

Preferred stock, outstanding (in shares)

^[1]

Common stock, par value per share (in dollars per share) | $ / shares

^[1]

$ 0.01

Common stock, authorized (in shares)

^[1]

150,000,000

60,000,000

Common stock, issued (in shares)

^[1]

642,497

501,357

Common stock, outstanding (in shares)

^[1]

642,497

501,357

[1]	All share and per share amounts in the Quarterly Report on Form 10-Q have been adjusted to reflect a 1-for-24 reverse stock split that was effected on May 2, 2024

CONVERTIBLE NOTE PAYABLE, NET (Details) - Convertible Note - Convertible Debt - USD ($) $ / shares in Units, $ in Thousands	Jul. 23, 2024	Jun. 30, 2024	Apr. 27, 2023
Debt Instrument [Line Items]
Principal amount			$ 1,000
Conversion price (in usd per share)			$ 73.68
Interest rate			8.00%
Debt issuance costs, gross			$ 33
Effective interest rate		10.70%
Debt issuance costs, net		$ 4
Subsequent Event
Debt Instrument [Line Items]
Debt instrument, one-time payment	$ 500
Debt instrument, increase, accrued interest	$ 101

SUBSEQUENT EVENTS (Details) - USD ($) $ / shares in Units, $ in Thousands	Jul. 30, 2024	Jul. 23, 2024	Jul. 12, 2024	Feb. 14, 2024	Apr. 27, 2023
Subsequent Event [Line Items]
Payment for management fee				$ 3,000
Convertible Note \| Convertible Debt
Subsequent Event [Line Items]
Principal amount					$ 1,000
Conversion price (in usd per share)					$ 73.68
Subsequent Event
Subsequent Event [Line Items]
Payment for management fee			$ 5,000
Proceeds from license fees received	$ 2,000		$ 3,000
Subsequent Event \| Convertible Note \| Convertible Debt
Subsequent Event [Line Items]
Debt instrument, one-time payment		$ 500
Debt instrument, increase, accrued interest		$ 101

CAPITAL STOCK AND WARRANTS - Narrative (Details)
$ / shares in Units, $ in Thousands

3 Months Ended

6 Months Ended

May 02, 2024

Mar. 22, 2024

$ / shares

Aug. 15, 2023

USD ($)

numberOfUnits

$ / shares

May 05, 2023

USD ($)

$ / shares

May 03, 2023

USD ($)

$ / shares

Mar. 31, 2023

$ / shares

Jan. 24, 2023

USD ($)

$ / shares

Jun. 30, 2023

USD ($)

Mar. 31, 2023

USD ($)

$ / shares

Jun. 30, 2024

USD ($)

$ / shares

Jun. 30, 2023

USD ($)

Jan. 07, 2024

Dec. 31, 2023

$ / shares

Class of Stock [Line Items]

Reverse stock split, conversion ratio

0.0416666666666667

Number of shares called by warrants (in shares)

460,953

593

Proceeds from warrant inducement exercise, net of issuance costs | $

$ 1,174

$ 0

Common stock price (in dollars per share) | $ / shares

$ 71.52

Sale of stock, number of shares issued in transaction (in shares)

Purchase agreement, maximum shares (in shares)

38,817

Common stock, par value per share (in dollars per share) | $ / shares

$ 0.01

^[1]

$ 0.01

^[1]

Issuance of common stock for director compensation (in shares)

3,067

Issuance of common stock for director compensation | $

$ 13

$ 28

$ 25

Preferred stock, authorized (in shares)

^[1]

5,000,000

Preferred stock, par value per share (in dollars per share) | $ / shares

^[1]

$ 0.01

Common stock, authorized (in shares)

^[1]

150,000,000

60,000,000

Common Stock

Class of Stock [Line Items]

Sale of stock, number of share purchase in transaction (in shares)

IPO

Class of Stock [Line Items]

Sale of stock, number of units issued in transaction (in units) | numberOfUnits

239,583

Common stock price (in dollars per share) | $ / shares

$ 15.60

Proceeds from issuance initial public offering | $

$ 3,125

Stock issuance costs | $

$ 613

IPO | Common Stock

Class of Stock [Line Items]

Sale of stock, number of shares issued in transaction (in shares)

Sale of stock, number of share purchase in transaction (in shares)

IPO | Warrants

Class of Stock [Line Items]

Exercise price of warrants (in dollars per share) | $ / shares

$ 15.60

Sale of stock, number of shares issued in transaction (in shares)

Warrants, expected term

5 years

Registered Direct Offering and Private Placement

Class of Stock [Line Items]

Number of shares called by warrants (in shares)

41,946

Common stock price (in dollars per share) | $ / shares

$ 71.52

Stock issuance costs | $

$ 283

Aggregate offering price | $

$ 3,000

Gross offering proceeds | $

$ 2,717

At-the-Market Program

Class of Stock [Line Items]

Sale of stock, number of shares issued in transaction (in shares)

3,945

Stock issuance costs | $

$ 196

Aggregate offering price | $

$ 4,200

Commission rate percentage

2.75%

Gross offering proceeds | $

$ 299

At-the-Market Program | Minimum

Class of Stock [Line Items]

Common stock price (in dollars per share) | $ / shares

$ 72.72

At-the-Market Program | Maximum

Class of Stock [Line Items]

Common stock price (in dollars per share) | $ / shares

$ 97.92

Institutional Investors | Related Party

Class of Stock [Line Items]

Share-based compensation arrangement by share-based payment award, purchase price of common stock, percent

200.00%

Warrant Issued In May 2023 | Institutional Investors | Related Party

Class of Stock [Line Items]

Number of shares called by warrants (in shares)

27,964

Exercise price of warrants (in dollars per share) | $ / shares

$ 71.52

Warrant Issued In August 2023 | Institutional Investors | Related Party

Class of Stock [Line Items]

Number of shares called by warrants (in shares)

105,000

Exercise price of warrants (in dollars per share) | $ / shares

$ 15.60

Warrants | Institutional Investors | Related Party

Class of Stock [Line Items]

Number of shares called by warrants (in shares)

265,928

Exercise price of warrants (in dollars per share) | $ / shares

$ 10.32

Share-based payment arrangement, option, exercise price range, shares outstanding

132,964

Proceeds from warrant inducement exercise, net of issuance costs | $

$ 1,174

Class of warrant or right, transaction expense | $

$ 198

Pre-Funded Warrant

Class of Stock [Line Items]

Number of shares called by warrants (in shares)

3,130

Exercise price of warrants (in dollars per share) | $ / shares

$ 0.0024

Private Warrant

Class of Stock [Line Items]

Exercise price of warrants (in dollars per share) | $ / shares

$ 71.52

[1]	All share and per share amounts in the Quarterly Report on Form 10-Q have been adjusted to reflect a 1-for-24 reverse stock split that was effected on May 2, 2024