2024 Q3 Form 10-K Financial Statement
#000121390024082374 Filed on September 27, 2024
Income Statement
Concept | 2024 Q3 | 2024 Q2 | 2024 |
---|---|---|---|
Revenue | $0.00 | $0.00 | $0.00 |
YoY Change | |||
Cost Of Revenue | |||
YoY Change | |||
Gross Profit | |||
YoY Change | |||
Gross Profit Margin | |||
Selling, General & Admin | $550.7K | $424.5K | $3.201M |
YoY Change | -60.29% | 4144.5% | 382.69% |
% of Gross Profit | |||
Research & Development | $2.826M | $3.525M | $4.109M |
YoY Change | 484.53% | -60.68% | |
% of Gross Profit | |||
Depreciation & Amortization | |||
YoY Change | |||
% of Gross Profit | |||
Operating Expenses | $3.377M | $3.949M | $7.310M |
YoY Change | 80.53% | 2223.21% | -34.23% |
Operating Profit | -$3.400M | -$7.310M | |
YoY Change | 81.77% | -34.23% | |
Interest Expense | |||
YoY Change | |||
% of Operating Profit | |||
Other Income/Expense, Net | $1.500M | ||
YoY Change | 2900.0% | ||
Pretax Income | -$3.377M | -$3.949M | -$7.310M |
YoY Change | 7090.36% | -34.23% | |
Income Tax | $1.630K | $1.625K | |
% Of Pretax Income | |||
Net Earnings | -$3.377M | -$3.951M | -$7.312M |
YoY Change | 80.53% | 5098.5% | -34.21% |
Net Earnings / Revenue | |||
Basic Earnings Per Share | -$0.09 | -$0.27 | |
Diluted Earnings Per Share | -$0.09 | -$0.10 | -$0.27 |
COMMON SHARES | |||
Basic Shares Outstanding | 36.19M shares | 36.38M shares | 27.10M shares |
Diluted Shares Outstanding | 36.21M shares | 27.10M shares |
Balance Sheet
Concept | 2024 Q3 | 2024 Q2 | 2024 |
---|---|---|---|
SHORT-TERM ASSETS | |||
Cash & Short-Term Investments | $1.798M | $4.165M | $4.165M |
YoY Change | -91.88% | 13784.77% | 68.02% |
Cash & Equivalents | $1.800M | $4.200M | $4.165M |
Short-Term Investments | |||
Other Short-Term Assets | $437.6K | $288.8K | $288.8K |
YoY Change | -91.6% | 220.84% | |
Inventory | |||
Prepaid Expenses | |||
Receivables | |||
Other Receivables | |||
Total Short-Term Assets | $2.235M | $4.454M | $4.454M |
YoY Change | -91.83% | 3343.17% | 61.84% |
LONG-TERM ASSETS | |||
Property, Plant & Equipment | |||
YoY Change | |||
Goodwill | |||
YoY Change | |||
Intangibles | |||
YoY Change | |||
Long-Term Investments | |||
YoY Change | |||
Other Assets | $1.500M | $0.00 | $0.00 |
YoY Change | -100.0% | ||
Total Long-Term Assets | $1.500M | $0.00 | $0.00 |
YoY Change | -50000100.0% | -100.0% | -100.0% |
TOTAL ASSETS | |||
Total Short-Term Assets | $2.235M | $4.454M | $4.454M |
Total Long-Term Assets | $1.500M | $0.00 | $0.00 |
Total Assets | $3.735M | $4.454M | $4.454M |
YoY Change | -86.34% | -55.11% | 47.08% |
SHORT-TERM LIABILITIES | |||
YoY Change | |||
Accounts Payable | $5.000K | $0.00 | $0.00 |
YoY Change | -99.95% | -100.0% | -100.0% |
Accrued Expenses | $2.936M | $135.5K | $135.5K |
YoY Change | 10503.68% | -67.8% | |
Deferred Revenue | |||
YoY Change | |||
Short-Term Debt | $0.00 | $0.00 | $0.00 |
YoY Change | |||
Long-Term Debt Due | |||
YoY Change | |||
Total Short-Term Liabilities | $2.989M | $180.7K | $180.7K |
YoY Change | -82.7% | -87.38% | -98.15% |
LONG-TERM LIABILITIES | |||
Long-Term Debt | $0.00 | $0.00 | $0.00 |
YoY Change | |||
Other Long-Term Liabilities | $0.00 | ||
YoY Change | -100.0% | ||
Total Long-Term Liabilities | $0.00 | $0.00 | |
YoY Change | -100.0% | ||
TOTAL LIABILITIES | |||
Total Short-Term Liabilities | $2.989M | $180.7K | $180.7K |
Total Long-Term Liabilities | $0.00 | $0.00 | |
Total Liabilities | $2.989M | $180.7K | $180.7K |
YoY Change | -82.7% | -93.96% | -98.15% |
SHAREHOLDERS EQUITY | |||
Retained Earnings | -$22.90M | -$19.50M | |
YoY Change | 62.88% | 591.31% | |
Common Stock | $3.661K | $24.13M | |
YoY Change | 4.01% | 16991592.96% | |
Preferred Stock | |||
YoY Change | |||
Treasury Stock (at cost) | $504.9K | $354.4K | |
YoY Change | |||
Treasury Stock Shares | |||
Shareholders Equity | $746.3K | $4.273M | $4.273M |
YoY Change | |||
Total Liabilities & Shareholders Equity | $3.735M | $4.454M | $4.454M |
YoY Change | -86.34% | -55.11% | 47.08% |
Cashflow Statement
Concept | 2024 Q3 | 2024 Q2 | 2024 |
---|---|---|---|
OPERATING ACTIVITIES | |||
Net Income | -$3.377M | -$3.951M | -$7.312M |
YoY Change | 80.53% | 5098.5% | -34.21% |
Depreciation, Depletion And Amortization | |||
YoY Change | |||
Cash From Operating Activities | -$2.217M | -$291.5K | -$16.07M |
YoY Change | 705.79% | 38.82% | 1102.61% |
INVESTING ACTIVITIES | |||
Capital Expenditures | |||
YoY Change | |||
Acquisitions | |||
YoY Change | |||
Other Investing Activities | $0.00 | $0.00 | $4.961M |
YoY Change | -100.0% | -100.0% | -1916.62% |
Cash From Investing Activities | $0.00 | $4.961M | |
YoY Change | -100.0% | -1916.65% | |
FINANCING ACTIVITIES | |||
Cash Dividend Paid | |||
YoY Change | |||
Common Stock Issuance & Retirement, Net | |||
YoY Change | |||
Debt Paid & Issued, Net | |||
YoY Change | |||
Cash From Financing Activities | -$150.5K | -270.4K | $12.79M |
YoY Change | -100.75% | -242.29% | |
NET CHANGE | |||
Cash From Operating Activities | -$2.217M | -291.5K | -$16.07M |
Cash From Investing Activities | 0.000 | $4.961M | |
Cash From Financing Activities | -$150.5K | -270.4K | $12.79M |
Net Change In Cash | -$2.368M | -561.9K | $1.686M |
YoY Change | -112.05% | -643523539894272900.0% | -204.79% |
FREE CASH FLOW | |||
Cash From Operating Activities | -$2.217M | -$291.5K | -$16.07M |
Capital Expenditures | |||
Free Cash Flow | |||
YoY Change |
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RepaymentsOfNotesPayable
|
300000 | usd |
CY2024 | esla |
Payment Of Redemption Payable
PaymentOfRedemptionPayable
|
5072945 | usd |
CY2024 | esla |
Proceeds From Business Combination
ProceedsFromBusinessCombination
|
726339 | usd |
CY2024 | us-gaap |
Payments For Repurchase Of Other Equity
PaymentsForRepurchaseOfOtherEquity
|
354440 | usd |
CY2024 | us-gaap |
Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
|
12793941 | usd |
CY2024 | us-gaap |
Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect
|
1686282 | usd |
CY2023 | us-gaap |
Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect
|
-1609187 | usd |
CY2023Q2 | us-gaap |
Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
|
2479146 | usd |
CY2022Q2 | us-gaap |
Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
|
4088333 | usd |
CY2024Q2 | us-gaap |
Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
|
4165428 | usd |
CY2023Q2 | us-gaap |
Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
|
2479146 | usd |
CY2024 | us-gaap |
Income Taxes Paid Net
IncomeTaxesPaidNet
|
1600 | usd |
CY2024 | us-gaap |
Interest Paid Net
InterestPaidNet
|
2663 | usd |
CY2023 | us-gaap |
Noncash Or Part Noncash Acquisition Other Liabilities Assumed1
NoncashOrPartNoncashAcquisitionOtherLiabilitiesAssumed1
|
276187 | usd |
CY2023 | esla |
Recognitionof Related Party Operating Rightofuse Asset And Lease Liability
RecognitionofRelatedPartyOperatingRightofuseAssetAndLeaseLiability
|
48988 | usd |
CY2024 | us-gaap |
Conversion Of Stock Amount Issued1
ConversionOfStockAmountIssued1
|
5000000 | usd |
CY2024 | us-gaap |
Noncash Or Part Noncash Acquisition Payables Assumed1
NoncashOrPartNoncashAcquisitionPayablesAssumed1
|
730000 | usd |
CY2024Q2 | us-gaap |
Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
|
4200000 | usd |
CY2024Q2 | us-gaap |
Retained Earnings Accumulated Deficit
RetainedEarningsAccumulatedDeficit
|
-19500000 | usd |
CY2023Q3 | us-gaap |
Proceeds From Issuance Initial Public Offering
ProceedsFromIssuanceInitialPublicOffering
|
20100000 | usd |
CY2023Q3 | esla |
Deducting Amount
DeductingAmount
|
5100000 | usd |
CY2023Q3 | us-gaap |
Stock Redeemed Or Called During Period Shares
StockRedeemedOrCalledDuringPeriodShares
|
467122 | shares |
CY2023Q3 | esla |
Repayment Of Working Capital Loans
RepaymentOfWorkingCapitalLoans
|
700000 | usd |
CY2023Q4 | esla |
Fees For Achieve Milestones
FeesForAchieveMilestones
|
33000000 | usd |
CY2024 | us-gaap |
Use Of Estimates
UseOfEstimates
|
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Use of Estimates</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Significant items subject to such estimates and assumptions include stock-based compensation, and deferred income tax asset valuation and allowances.</p> | |
CY2024 | us-gaap |
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount
AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
|
2214993 | shares |
CY2023 | us-gaap |
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount
AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
|
29114368 | shares |
CY2024 | us-gaap |
Concentration Risk Credit Risk
ConcentrationRiskCreditRisk
|
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Concentration of Credit Risk</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Financial instruments that potentially subject the Company to concentration of credit risk consist of two cash accounts in a financial institution located in the United States. The Company has not experienced losses on these accounts, and management believes the Company is not exposed to significant risks. The Federal Deposit Insurance Corporation (FDIC) provides standard insurance coverage of $250,000 per insured bank for each account ownership category. As of June 30, 2024, and 2023, the Company had not experienced losses on these accounts. As of June 30, 2024, and 2023, the Company had deposited $4,019,813 and $2,479,146, respectively, with financial institutions in the United States. Of these balances, $3,758,670 and $2,229,146, respectively, were not covered by deposit insurance. While management believes that these financial institutions are of high credit quality, it also continually monitors their creditworthiness.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Securities Investor Protection Corporation (SIPC) provides standard insurance coverage of $500,000 per brokerage account, which includes $250,000 for cash balances. As of June 30, 2024, and 2023, the Company maintained $145,615 and $0, respectively, in its brokerage account, with the entire balance covered by SIPC insurance.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> | |
CY2024Q2 | us-gaap |
Cash Fdic Insured Amount
CashFDICInsuredAmount
|
250000 | usd |
CY2024 | us-gaap |
Interest Income Deposits With Financial Institutions
InterestIncomeDepositsWithFinancialInstitutions
|
3758670 | usd |
CY2023 | us-gaap |
Interest Income Deposits With Financial Institutions
InterestIncomeDepositsWithFinancialInstitutions
|
2229146 | usd |
CY2024 | us-gaap |
Payments For Brokerage Fees
PaymentsForBrokerageFees
|
145615 | usd |
CY2023 | us-gaap |
Payments For Brokerage Fees
PaymentsForBrokerageFees
|
0 | usd |
CY2024Q2 | us-gaap |
Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
|
0.0001 | |
CY2024 | esla |
Proceeds From Business Combination
ProceedsFromBusinessCombination
|
726339 | usd |
CY2024 | esla |
Funds Held In Upt Ds Trust Account
FundsHeldInUPTDsTrustAccount
|
8138230 | usd |
CY2024 | esla |
Funds Held In Operating Cash Account
FundsHeldInOperatingCashAccount
|
9782 | usd |
CY2024 | esla |
Payment Of Redemption Payable
PaymentOfRedemptionPayable
|
5072945 | usd |
CY2024 | us-gaap |
Stock Redeemed Or Called During Period Shares
StockRedeemedOrCalledDuringPeriodShares
|
467122 | shares |
CY2024 | esla |
Payments Of Transaction Costs Incurred By Uptd
PaymentsOfTransactionCostsIncurredByUPTD
|
1640128 | usd |
CY2024 | us-gaap |
Repayments Of Related Party Debt
RepaymentsOfRelatedPartyDebt
|
708600 | usd |
CY2024 | esla |
Reverse Recapitalization Exchange Ratio
ReverseRecapitalizationExchangeRatio
|
0.002407 | pure |
CY2023Q2 | esla |
Extension Note Receivable Current
ExtensionNoteReceivableCurrent
|
273066 | usd |
CY2024Q2 | us-gaap |
Assets Held In Trust
AssetsHeldInTrust
|
45511 | usd |
CY2024Q2 | us-gaap |
Accrued Professional Fees Current
AccruedProfessionalFeesCurrent
|
121235 | usd |
CY2023Q2 | us-gaap |
Accrued Professional Fees Current
AccruedProfessionalFeesCurrent
|
398781 | usd |
CY2024Q2 | us-gaap |
Accrued Salaries Current
AccruedSalariesCurrent
|
10241 | usd |
CY2024Q2 | us-gaap |
Other Accrued Liabilities Current
OtherAccruedLiabilitiesCurrent
|
347 | usd |
CY2024Q2 | us-gaap |
Accounts Payable And Other Accrued Liabilities Current
AccountsPayableAndOtherAccruedLiabilitiesCurrent
|
131823 | usd |
CY2023Q2 | us-gaap |
Accounts Payable And Other Accrued Liabilities Current
AccountsPayableAndOtherAccruedLiabilitiesCurrent
|
398781 | usd |
CY2023Q2 | us-gaap |
Purchase Obligation
PurchaseObligation
|
50000000 | usd |
CY2023Q2 | us-gaap |
Sharebased Compensation Arrangement By Sharebased Payment Award Purchase Price Of Common Stock Percent
SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent
|
0.20 | pure |
CY2024 | esla |
Budgeted Amount
BudgetedAmount
|
0.50 | pure |
CY2024 | esla |
Development Milestone Payment
DevelopmentMilestonePayment
|
50000 | usd |
CY2024Q2 | us-gaap |
Accounts Payable Other Current
AccountsPayableOtherCurrent
|
0 | usd |
CY2022Q2 | us-gaap |
Financial Services Liabilities
FinancialServicesLiabilities
|
10000000 | usd |
CY2024 | esla |
Interest Charges
InterestCharges
|
0.015 | pure |
CY2024Q2 | us-gaap |
Deposits
Deposits
|
1500000 | usd |
CY2024 | esla |
Additional Invoice Per Patient
AdditionalInvoicePerPatient
|
1375000 | usd |
CY2024 | us-gaap |
Other Cost And Expense Operating
OtherCostAndExpenseOperating
|
27500000 | usd |
CY2024 | esla |
Mile Stone Fees
MileStoneFees
|
2000000 | usd |
CY2023Q2 | us-gaap |
Investment Owned Percent Of Net Assets
InvestmentOwnedPercentOfNetAssets
|
0.921 | pure |
CY2024 | us-gaap |
Right Of Use Asset Obtained In Exchange For Operating Lease Liability
RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability
|
0 | usd |
CY2024 | us-gaap |
Payments For Rent
PaymentsForRent
|
20000 | usd |
CY2023 | us-gaap |
Payments For Rent
PaymentsForRent
|
22000 | usd |
CY2024 | esla |
Shares Based On An Exchange Ratio
SharesBasedOnAnExchangeRatio
|
0.002407 | pure |
CY2024 | us-gaap |
Preferred Stock Dividend Rate Percentage
PreferredStockDividendRatePercentage
|
0.08 | pure |
CY2024Q2 | us-gaap |
Dividends Payable Amount Per Share
DividendsPayableAmountPerShare
|
1 | |
CY2024Q2 | us-gaap |
Preferred Stock Convertible Conversion Price
PreferredStockConvertibleConversionPrice
|
1 | |
CY2023Q3 | esla |
Shares Based On An Exchange Ratio
SharesBasedOnAnExchangeRatio
|
0.002407 | pure |
CY2024Q2 | us-gaap |
Common Stock Shares Authorized
CommonStockSharesAuthorized
|
250000000 | shares |
CY2024Q2 | us-gaap |
Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
|
0.0001 | |
CY2023Q2 | us-gaap |
Common Stock Shares Issued
CommonStockSharesIssued
|
978243 | shares |
CY2023Q2 | us-gaap |
Common Stock Shares Outstanding
CommonStockSharesOutstanding
|
978243 | shares |
CY2024Q2 | esla |
Common Stock Outstanding Prior To Reverse Recapitalization
CommonStockOutstandingPriorToReverseRecapitalization
|
2329920 | shares |
CY2024Q2 | esla |
Common Stock Subject To Possible Redemption
CommonStockSubjectToPossibleRedemption
|
628688 | shares |
CY2024Q2 | esla |
Shares Issued Uponthe Reverse Recapitalization
SharesIssuedUpontheReverseRecapitalization
|
1701232 | shares |
CY2024 | esla |
Number Of Days Receive Investor After The Date Of Closing Of Business Comnination
NumberOfDaysReceiveInvestorAfterTheDateOfClosingOfBusinessComnination
|
P30Y | |
CY2024Q2 | us-gaap |
Share Based Compensation Arrangement By Share Based Payment Award Per Share Weighted Average Price Of Shares Purchased
ShareBasedCompensationArrangementByShareBasedPaymentAwardPerShareWeightedAveragePriceOfSharesPurchased
|
1.1 | |
CY2022Q2 | us-gaap |
Proceeds From Stock Options Exercised
ProceedsFromStockOptionsExercised
|
1638381 | usd |
CY2024 | us-gaap |
Allocated Share Based Compensation Expense
AllocatedShareBasedCompensationExpense
|
1194653 | usd |
CY2023 | us-gaap |
Allocated Share Based Compensation Expense
AllocatedShareBasedCompensationExpense
|
409595 | usd |
CY2024 | us-gaap |
Allocated Share Based Compensation Expense
AllocatedShareBasedCompensationExpense
|
1194653 | usd |
CY2023 | us-gaap |
Allocated Share Based Compensation Expense
AllocatedShareBasedCompensationExpense
|
409595 | usd |
CY2024 | us-gaap |
Share Based Compensation Arrangement By Share Based Payment Award Options Exercises In Period Total Intrinsic Value
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue
|
1600000 | usd |
CY2022Q2 | us-gaap |
Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Exercise Price
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice
|
0.001 | |
CY2022Q2 | us-gaap |
Share Price
SharePrice
|
0.11 | |
CY2022Q2 | us-gaap |
Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Volatility Rate
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate
|
1.20 | pure |
CY2022Q2 | us-gaap |
Sharebased Compensation Arrangement By Sharebased Payment Award Fair Value Assumptions Expected Term1
SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1
|
P4Y | |
CY2022Q2 | us-gaap |
Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate
|
0.03 | pure |
CY2022Q2 | us-gaap |
Proceeds From Issuance Of Shares Under Incentive And Share Based Compensation Plans Including Stock Options
ProceedsFromIssuanceOfSharesUnderIncentiveAndShareBasedCompensationPlansIncludingStockOptions
|
15000 | usd |
CY2024Q2 | us-gaap |
Other Liabilities
OtherLiabilities
|
0 | usd |
CY2023Q2 | us-gaap |
Other Liabilities
OtherLiabilities
|
12725 | usd |
CY2022Q2 | us-gaap |
Sharebased Compensation Arrangement By Sharebased Payment Award Options Nonvested Number Of Shares
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares
|
3568955 | shares |
CY2022Q2 | us-gaap |
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Nonvested Weighted Average Grant Date Fair Value
ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue
|
0.46 | |
CY2023 | us-gaap |
Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested Number Of Shares
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares
|
935873 | shares |
CY2023 | us-gaap |
Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested Weighted Average Grant Date Fair Value
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue
|
0.46 | |
CY2023Q2 | us-gaap |
Sharebased Compensation Arrangement By Sharebased Payment Award Options Nonvested Number Of Shares
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares
|
2633082 | shares |
CY2023Q2 | us-gaap |
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Nonvested Weighted Average Grant Date Fair Value
ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue
|
0.46 | |
CY2024 | us-gaap |
Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested Number Of Shares
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares
|
2633082 | shares |
CY2024 | us-gaap |
Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested Weighted Average Grant Date Fair Value
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue
|
0.46 | |
CY2024 | esla |
Reverse Recapitalization Exchange Ratio
ReverseRecapitalizationExchangeRatio
|
0.002407 | pure |
CY2024 | us-gaap |
Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
|
-7310098 | usd |
CY2023 | us-gaap |
Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
|
-11114402 | usd |
CY2024 | us-gaap |
Current State And Local Tax Expense Benefit
CurrentStateAndLocalTaxExpenseBenefit
|
1625 | usd |
CY2024 | us-gaap |
Current Income Tax Expense Benefit
CurrentIncomeTaxExpenseBenefit
|
1625 | usd |
CY2024 | us-gaap |
Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
|
0.21 | pure |
CY2023 | us-gaap |
Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
|
0.21 | pure |
CY2024 | us-gaap |
Effective Income Tax Rate Reconciliation State And Local Income Taxes
EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes
|
0.062 | pure |
CY2024 | us-gaap |
Effective Income Tax Rate Reconciliation Share Based Compensation Excess Tax Benefit Percent
EffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitPercent
|
-0.034 | pure |
CY2024 | esla |
Effective Income Tax Rate Reconciliation Acquired Intangible
EffectiveIncomeTaxRateReconciliationAcquiredIntangible
|
0.044 | pure |
CY2024 | us-gaap |
Effective Income Tax Rate Reconciliation Prior Year Income Taxes
EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes
|
-0.019 | pure |
CY2023 | us-gaap |
Effective Income Tax Rate Reconciliation Prior Year Income Taxes
EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes
|
0.006 | pure |
CY2024 | us-gaap |
Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance
EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance
|
-0.263 | pure |
CY2023 | us-gaap |
Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance
EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance
|
-0.216 | pure |
CY2024Q2 | us-gaap |
Deferred Tax Assets Operating Loss Carryforwards
DeferredTaxAssetsOperatingLossCarryforwards
|
1838655 | usd |
CY2023Q2 | us-gaap |
Deferred Tax Assets Operating Loss Carryforwards
DeferredTaxAssetsOperatingLossCarryforwards
|
354895 | usd |
CY2024Q2 | us-gaap |
Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Reserves
DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsReserves
|
336 | usd |
CY2023Q2 | us-gaap |
Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Share Based Compensation Cost
DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost
|
93183 | usd |
CY2024Q2 | us-gaap |
Deferred Tax Assets In Process Research And Development
DeferredTaxAssetsInProcessResearchAndDevelopment
|
2640159 | usd |
CY2023Q2 | us-gaap |
Deferred Tax Assets In Process Research And Development
DeferredTaxAssetsInProcessResearchAndDevelopment
|
2111518 | usd |
CY2024Q2 | us-gaap |
Deferred Tax Assets Gross
DeferredTaxAssetsGross
|
4479150 | usd |
CY2023Q2 | us-gaap |
Deferred Tax Assets Gross
DeferredTaxAssetsGross
|
2559596 | usd |
CY2024Q2 | us-gaap |
Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
|
4479150 | usd |
CY2023Q2 | us-gaap |
Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
|
2559596 | usd |
CY2024Q2 | esla |
Deferred Tax Assets Operating Loss Carryforwards Federal
DeferredTaxAssetsOperatingLossCarryforwardsFederal
|
6600000 | usd |
CY2023Q2 | esla |
Deferred Tax Assets Operating Loss Carryforwards Federal
DeferredTaxAssetsOperatingLossCarryforwardsFederal
|
1700000 | usd |
CY2024Q2 | us-gaap |
Deferred Tax Assets Operating Loss Carryforwards State And Local
DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal
|
6500000 | usd |
CY2023Q2 | us-gaap |
Deferred Tax Assets Operating Loss Carryforwards State And Local
DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal
|
6500000 | usd |
CY2024 | esla |
Effective Income Tax Rate Reconciliation Valuation Allowance Percentage
EffectiveIncomeTaxRateReconciliationValuationAllowancePercentage
|
1 | pure |
CY2024 | us-gaap |
Valuation Allowance Deferred Tax Asset Change In Amount
ValuationAllowanceDeferredTaxAssetChangeInAmount
|
2600000 | usd |
CY2023 | us-gaap |
Valuation Allowance Deferred Tax Asset Change In Amount
ValuationAllowanceDeferredTaxAssetChangeInAmount
|
4500000 | usd |
CY2024 | esla |
Amortized Income Tax Purposes Period
AmortizedIncomeTaxPurposesPeriod
|
P5Y | |
CY2024 | us-gaap |
Payments For Rent
PaymentsForRent
|
20000 | usd |
CY2023 | us-gaap |
Payments For Rent
PaymentsForRent
|
22000 | usd |
CY2024 | us-gaap |
Payment For Management Fee
PaymentForManagementFee
|
50000 | usd |
CY2023Q2 | us-gaap |
Prepaid Expense And Other Assets Current
PrepaidExpenseAndOtherAssetsCurrent
|
usd | |
CY2024Q2 | esla |
Extension Note Receivable Current
ExtensionNoteReceivableCurrent
|
usd | |
CY2024Q2 | us-gaap |
Deferred Costs
DeferredCosts
|
usd | |
CY2023Q2 | us-gaap |
Treasury Stock Value
TreasuryStockValue
|
usd | |
CY2023 | us-gaap |
Income Tax Expense Benefit
IncomeTaxExpenseBenefit
|
usd | |
CY2023 | us-gaap |
Earnings Per Share Diluted
EarningsPerShareDiluted
|
-36.35 | |
CY2023 | esla |
Stock Issued During Period Value Recapitalization
StockIssuedDuringPeriodValueRecapitalization
|
usd | |
CY2024 | esla |
Issuance Of Series A Preferred Preferred Stock
IssuanceOfSeriesAPreferredPreferredStock
|
usd | |
CY2024 | esla |
Stock Issued During Period Value Pipe Investment
StockIssuedDuringPeriodValuePIPEInvestment
|
usd | |
CY2023 | us-gaap |
Increase Decrease In Prepaid Deferred Expense And Other Assets
IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
|
usd | |
CY2024 | us-gaap |
Increase Decrease In Prepaid Expenses Other
IncreaseDecreaseInPrepaidExpensesOther
|
usd | |
CY2023 | esla |
Proceeds From Cash Released From Trust Account
ProceedsFromCashReleasedFromTrustAccount
|
usd | |
CY2023 | us-gaap |
Payments Of Stock Issuance Costs
PaymentsOfStockIssuanceCosts
|
usd | |
CY2023 | us-gaap |
Proceeds From Issuance Of Debt
ProceedsFromIssuanceOfDebt
|
usd | |
CY2023 | us-gaap |
Proceeds From Issuance Of Preferred Stock And Preference Stock
ProceedsFromIssuanceOfPreferredStockAndPreferenceStock
|
usd | |
CY2023 | us-gaap |
Proceeds From Notes Payable
ProceedsFromNotesPayable
|
usd | |
CY2023 | us-gaap |
Repayments Of Notes Payable
RepaymentsOfNotesPayable
|
usd | |
CY2023 | esla |
Payment Of Redemption Payable
PaymentOfRedemptionPayable
|
usd | |
CY2023 | esla |
Proceeds From Business Combination
ProceedsFromBusinessCombination
|
usd | |
CY2023 | us-gaap |
Payments For Repurchase Of Other Equity
PaymentsForRepurchaseOfOtherEquity
|
usd | |
CY2023 | us-gaap |
Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
|
usd | |
CY2023 | us-gaap |
Income Taxes Paid Net
IncomeTaxesPaidNet
|
usd | |
CY2023 | us-gaap |
Interest Paid Net
InterestPaidNet
|
usd | |
CY2024 | us-gaap |
Noncash Or Part Noncash Acquisition Other Liabilities Assumed1
NoncashOrPartNoncashAcquisitionOtherLiabilitiesAssumed1
|
usd | |
CY2024 | esla |
Recognitionof Related Party Operating Rightofuse Asset And Lease Liability
RecognitionofRelatedPartyOperatingRightofuseAssetAndLeaseLiability
|
usd | |
CY2023 | us-gaap |
Conversion Of Stock Amount Issued1
ConversionOfStockAmountIssued1
|
usd | |
CY2023 | us-gaap |
Noncash Or Part Noncash Acquisition Payables Assumed1
NoncashOrPartNoncashAcquisitionPayablesAssumed1
|
usd | |
CY2023Q2 | us-gaap |
Other Accrued Liabilities Current
OtherAccruedLiabilitiesCurrent
|
usd | |
CY2024Q2 | us-gaap |
Sharebased Compensation Arrangement By Sharebased Payment Award Options Nonvested Number Of Shares
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares
|
shares | |
CY2024 | us-gaap |
Current Federal Tax Expense Benefit
CurrentFederalTaxExpenseBenefit
|
usd | |
CY2023 | us-gaap |
Current Federal Tax Expense Benefit
CurrentFederalTaxExpenseBenefit
|
usd | |
CY2023 | us-gaap |
Current State And Local Tax Expense Benefit
CurrentStateAndLocalTaxExpenseBenefit
|
usd | |
CY2023 | us-gaap |
Current Income Tax Expense Benefit
CurrentIncomeTaxExpenseBenefit
|
usd | |
CY2023 | us-gaap |
Effective Income Tax Rate Reconciliation State And Local Income Taxes
EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes
|
pure | |
CY2023 | us-gaap |
Effective Income Tax Rate Reconciliation Share Based Compensation Excess Tax Benefit Percent
EffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitPercent
|
pure | |
CY2023 | esla |
Effective Income Tax Rate Reconciliation Acquired Intangible
EffectiveIncomeTaxRateReconciliationAcquiredIntangible
|
pure | |
CY2024 | us-gaap |
Effective Income Tax Rate Reconciliation Tax Credits
EffectiveIncomeTaxRateReconciliationTaxCredits
|
pure | |
CY2023 | us-gaap |
Effective Income Tax Rate Reconciliation Tax Credits
EffectiveIncomeTaxRateReconciliationTaxCredits
|
pure | |
CY2024 | us-gaap |
Effective Income Tax Rate Continuing Operations
EffectiveIncomeTaxRateContinuingOperations
|
pure | |
CY2023 | us-gaap |
Effective Income Tax Rate Continuing Operations
EffectiveIncomeTaxRateContinuingOperations
|
pure | |
CY2023Q2 | us-gaap |
Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Reserves
DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsReserves
|
usd | |
CY2024Q2 | us-gaap |
Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Share Based Compensation Cost
DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost
|
usd | |
CY2024Q2 | us-gaap |
Deferred Tax Assets Net
DeferredTaxAssetsNet
|
usd | |
CY2023Q2 | us-gaap |
Deferred Tax Assets Net
DeferredTaxAssetsNet
|
usd | |
CY2024 | dei |
Amendment Flag
AmendmentFlag
|
false | |
CY2024 | dei |
Document Fiscal Period Focus
DocumentFiscalPeriodFocus
|
FY | |
CY2024 | dei |
Entity Central Index Key
EntityCentralIndexKey
|
0001844417 |