$KALA
KALA BIO, Inc.

2024 Q1 Form 10-K Financial Statement

#000155837024004326 Filed on March 29, 2024

View on sec.gov

Income Statement

Concept 2024 Q1 2023 Q4 2023
Revenue $0.00 $0.00
YoY Change -100.0%
Cost Of Revenue $0.00 $0.00
YoY Change -100.0%
Gross Profit $0.00 $0.00
YoY Change -100.0%
Gross Profit Margin
Selling, General & Admin $4.623M $20.57M
YoY Change -20.72% -68.38%
% of Gross Profit
Research & Development $6.351M $4.718M $18.59M
YoY Change 57.36% 41.98% 5.29%
% of Gross Profit
Depreciation & Amortization $66.00K $73.00K $303.0K
YoY Change -14.29% -8.75% -43.58%
% of Gross Profit
Operating Expenses $11.93M $9.619M $39.66M
YoY Change 2.12% -6.17% -53.66%
Operating Profit -$11.93M -$9.619M -$39.66M
YoY Change 2.12% -6.17% -51.46%
Interest Expense $1.455M -$858.0K -$3.103M
YoY Change -1.29% -29.84% -142.71%
% of Operating Profit
Other Income/Expense, Net $124.0K $1.850M $567.0K
YoY Change -104.47% -235.14% -98.46%
Pretax Income -$8.627M -$42.20M
YoY Change -32.83% -5.85%
Income Tax $0.00
% Of Pretax Income
Net Earnings -$11.81M -$8.627M -$42.20M
YoY Change -18.32% -32.83% -5.85%
Net Earnings / Revenue
Basic Earnings Per Share -$4.20 -$17.35
Diluted Earnings Per Share -$3.18 -$17.35
COMMON SHARES
Basic Shares Outstanding 2.816M 2.693M 2.432M
Diluted Shares Outstanding 2.813M 2.432M

Balance Sheet

Concept 2024 Q1 2023 Q4 2023
SHORT-TERM ASSETS
Cash & Short-Term Investments $48.48M $50.90M $50.90M
YoY Change -23.82% -27.8% -27.8%
Cash & Equivalents $48.48M $50.90M
Short-Term Investments
Other Short-Term Assets $1.609M $1.739M $1.739M
YoY Change -78.0% -88.6% -87.88%
Inventory
Prepaid Expenses
Receivables $117.0K $117.0K
Other Receivables $119.0K $119.0K
Total Short-Term Assets $50.09M $52.87M $52.87M
YoY Change -29.8% -38.48% -38.48%
LONG-TERM ASSETS
Property, Plant & Equipment $714.0K $2.778M $2.778M
YoY Change 41.67% 594.5% 567.79%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets $287.0K $301.0K $301.0K
YoY Change -22.85% -34.85% -34.85%
Total Long-Term Assets $2.946M $3.079M $3.079M
YoY Change 234.01% 250.68% 250.68%
TOTAL ASSETS
Total Short-Term Assets $50.09M $52.87M $52.87M
Total Long-Term Assets $2.946M $3.079M $3.079M
Total Assets $53.03M $55.95M $55.95M
YoY Change -26.57% -35.56% -35.56%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $732.0K $919.0K $919.0K
YoY Change -26.58% -67.55% -67.55%
Accrued Expenses $4.810M $6.352M $6.352M
YoY Change -5.24% -28.71% -28.81%
Deferred Revenue
YoY Change
Short-Term Debt $0.00 $0.00 $0.00
YoY Change
Long-Term Debt Due $5.992M
YoY Change
Total Short-Term Liabilities $11.88M $8.346M $8.346M
YoY Change 15.72% -67.51% -67.51%
LONG-TERM LIABILITIES
Long-Term Debt $28.51M $34.19M $34.19M
YoY Change -14.3% -9.88% -9.88%
Other Long-Term Liabilities $5.983M $5.909M $5.909M
YoY Change 14.31% 39.89% 39.89%
Total Long-Term Liabilities $34.49M $40.10M $40.10M
YoY Change -10.41% -4.89% -4.89%
TOTAL LIABILITIES
Total Short-Term Liabilities $11.88M $8.346M $8.346M
Total Long-Term Liabilities $34.49M $40.10M $40.10M
Total Liabilities $46.37M $48.45M $48.45M
YoY Change -4.91% -28.6% -28.6%
SHAREHOLDERS EQUITY
Retained Earnings -$641.2M -$629.4M
YoY Change 6.57% 7.19%
Common Stock $3.000K $3.000K
YoY Change 50.0% 50.0%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $6.661M $7.504M $7.504M
YoY Change
Total Liabilities & Shareholders Equity $53.03M $55.95M $55.95M
YoY Change -26.57% -35.56% -35.56%

Cashflow Statement

Concept 2024 Q1 2023 Q4 2023
OPERATING ACTIVITIES
Net Income -$11.81M -$8.627M -$42.20M
YoY Change -18.32% -32.83% -5.85%
Depreciation, Depletion And Amortization $66.00K $73.00K $303.0K
YoY Change -14.29% -8.75% -43.58%
Cash From Operating Activities -$10.84M -$7.697M -$27.93M
YoY Change 11.98% -43.96% -64.61%
INVESTING ACTIVITIES
Capital Expenditures $13.00K $10.00K $610.0K
YoY Change -87.96% -54.55% 94.89%
Acquisitions
YoY Change
Other Investing Activities $1.000K $181.0K
YoY Change -98.63% -99.71%
Cash From Investing Activities -$13.00K -$9.000K -$429.0K
YoY Change -87.96% -117.65% -100.68%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net $20.55M
YoY Change 1883.3%
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities 8.440M 2.536M 8.506M
YoY Change 195.31% -92.02% -207.1%
NET CHANGE
Cash From Operating Activities -10.84M -7.697M -27.93M
Cash From Investing Activities -13.00K -9.000K -429.0K
Cash From Financing Activities 8.440M 2.536M 8.506M
Net Change In Cash -2.417M -5.170M -19.85M
YoY Change -65.14% -128.56% -17.75%
FREE CASH FLOW
Cash From Operating Activities -$10.84M -$7.697M -$27.93M
Capital Expenditures $13.00K $10.00K $610.0K
Free Cash Flow -$10.86M -$7.707M -$28.54M
YoY Change 10.88% -43.98% -63.98%

Facts In Submission

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CY2022 kala Non Cash Operating Lease
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CY2022 kala Gain Loss On Fair Value Re Measurement Of Deferred Purchase Consideration
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CY2023 kala Gain Loss On Fair Value Re Measurement Of Contingent Consideration
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CY2022 kala Gain Loss On Fair Value Re Measurement Of Contingent Consideration
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CY2022 us-gaap Amortization Of Financing Costs And Discounts
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CY2023 us-gaap Share Based Compensation
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CY2022 us-gaap Share Based Compensation
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CY2022 us-gaap Other Noncash Income Expense
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CY2022 us-gaap Increase Decrease In Accounts Receivable
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CY2023 us-gaap Increase Decrease In Prepaid Deferred Expense And Other Assets
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CY2022 us-gaap Increase Decrease In Prepaid Deferred Expense And Other Assets
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CY2022 us-gaap Increase Decrease In Inventories
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CY2023 us-gaap Increase Decrease In Accounts Payable
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CY2022 us-gaap Increase Decrease In Accounts Payable
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CY2022 us-gaap Increase Decrease In Accrued Liabilities
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CY2023 kala Increase Decrease In Lease And Other Liabilities Noncurrent
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CY2022 kala Increase Decrease In Lease And Other Liabilities Noncurrent
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CY2022 kala Payments To Acquire Property Plant And Equipment And Other Assets
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CY2022 us-gaap Proceeds From Sale Of Property Plant And Equipment
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CY2022 us-gaap Proceeds From Sale Maturity And Collection Of Shortterm Investments
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CY2022 us-gaap Net Cash Provided By Used In Investing Activities
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CY2023 kala Payment Of Principal On Venture Debt Facility
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CY2022 kala Payment Of Principal On Venture Debt Facility
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CY2022 kala Proceeds From Issuance Of Common Stock And Series E Preferred Stock
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CY2023 us-gaap Proceeds From Issuance Of Preferred Stock And Preference Stock
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CY2022 us-gaap Proceeds From Issuance Of Common Stock
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CY2023 kala Payment O Cash Portion Of Dosing Milestone
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CY2022 us-gaap Proceeds From Issuance Of Shares Under Incentive And Share Based Compensation Plans Including Stock Options
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CY2022 us-gaap Net Cash Provided By Used In Financing Activities
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CY2022 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect
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CY2023Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations
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CY2022Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations
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CY2023Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations
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CY2022Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations
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CY2022Q4 us-gaap Restricted Cash And Cash Equivalents
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CY2023Q4 us-gaap Cash And Cash Equivalents At Carrying Value
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CY2022Q4 us-gaap Cash And Cash Equivalents At Carrying Value
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CY2022 kala Capital Expenditures Incurred But Not Yet Paid Accounts Payable
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CY2023 kala Issuance Of Common Stock To Satisfy Deferred Purchase Consideration In Additional Paid In Capital
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CY2022 kala Issuance Of Common Stock To Satisfy Deferred Purchase Consideration In Additional Paid In Capital
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CY2023 kala Asset Acquisition Contingent Milestone Consideration Equity Interest Issued Or Issuable
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CY2022 us-gaap Right Of Use Asset Obtained In Exchange For Operating Lease Liability
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CY2022Q4 us-gaap Common Stock Shares Issued
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CY2022Q4 us-gaap Common Stock Shares Issued
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CY2023Q1 us-gaap Stock Issued During Period Value New Issues
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CY2023 us-gaap Net Income Loss Available To Common Stockholders Basic
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CY2022 us-gaap Net Income Loss Available To Common Stockholders Basic
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CY2022 us-gaap Net Cash Provided By Used In Operating Activities
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CY2023Q3 kala Amount Receivable Upon Achievement Of Specified Commercial Sales Based Milestones
AmountReceivableUponAchievementOfSpecifiedCommercialSalesBasedMilestones
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CY2023 us-gaap Use Of Estimates
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<b style="font-weight:bold;">Use of Estimates—</b> The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, expense, and related disclosures. The Company bases estimates and assumptions on historical experience when available and on various factors that it believes to be reasonable under the circumstances. The Company evaluates its estimates and assumptions on an ongoing basis. Estimates and assumptions relied upon in preparing these consolidated financial statements relate to, but are not limited to, the present value of lease liabilities and the corresponding right-of-use assets, the fair value of warrants, stock-based compensation, accrued expenses, contingent consideration, grant income and deferred grant income, the valuation of embedded derivatives and the recoverability of the Company’s net deferred tax assets and related valuation allowance. Actual results may differ from these estimates under different assumptions or conditions.
CY2023 kala Payment Typically Received Maximum
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CY2022Q4 us-gaap Allowance For Doubtful Accounts Receivable Current
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CY2023Q4 us-gaap Allowance For Doubtful Accounts Receivable Current
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CY2023 us-gaap Concentration Risk Credit Risk
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<p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;text-indent:36pt;margin:0pt 0pt 12pt 0pt;"><b style="font-weight:bold;">Cash and Concentration of Credit Risk</b>—Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of cash, cash equivalents, short-term investments, if any, and accounts receivable. Periodically, the Company maintains cash, cash equivalents, short-term investments in accredited financial institutions in excess of federally insured limits. The Company deposits its cash, cash equivalents, short-term investments, if any, in financial institutions that it believes have high credit quality and has not experienced any losses on such accounts and does not believe it is exposed to any unusual credit risk beyond the normal credit risk associated with commercial banking relationships.</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;text-indent:36pt;margin:0pt 0pt 12pt 0pt;">The Company’s accounts receivable balance as of December 31, 2023 and 2022 were <i style="font-style:italic;">de minimis</i>. The Company had no revenue during the year ended December 31, 2023. Three customers comprised 10% or more of the Company’s revenue during the year ended December 31, 2022. These Customers comprised 47%, 28% and 21% of revenue, respectively. The Company has no financial instruments with off-balance sheet risk of loss.</p>
CY2023 us-gaap Revenue From Contract With Customer Including Assessed Tax
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CY2022 kala Number Of Counter Parties
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CY2022Q4 us-gaap Restricted Cash Noncurrent
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CY2022Q3 kala Disposal Group Including Discontinued Operation Number Of Milestone Payments Per Calendar Year
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CY2022Q4 kala Due From Alcon
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CY2023 us-gaap Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Liability Settlements
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CY2023 kala Gain Loss On Fair Value Re Measurement Of Deferred Purchase Consideration
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CY2022 kala Gain Loss On Fair Value Re Measurement Of Deferred Purchase Consideration
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CY2023 kala Gain Loss On Fair Value Re Measurement Of Contingent Consideration
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CY2022 kala Gain Loss On Fair Value Re Measurement Of Contingent Consideration
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CY2022Q4 kala Due From Alcon
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CY2023Q3 kala Royalty On Net Sales As Percent
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CY2023Q3 kala Royalty On Net Sales Based On Of Funds Utilized By Company
RoyaltyOnNetSalesBasedOnOfFundsUtilizedByCompany
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CY2023Q3 kala Term Of Royalty From Date Of First Commercial Sale Of Such Product Service Or Approved Drug
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CY2022Q4 us-gaap Prepaid Insurance
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CY2023Q4 kala Prepaid Research And Development
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CY2022Q4 us-gaap Accumulated Depreciation Depletion And Amortization Property Plant And Equipment
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CY2022Q4 kala Accrued Revenue Reserves
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CY2022Q4 kala Development Costs Current
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AccruedCommercializationCost
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CY2022Q4 kala Accrued Commercialization Cost
AccruedCommercializationCost
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CY2023Q4 kala Accrued Contract Manufacturing
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CY2022Q4 kala Accrued Contract Manufacturing
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CY2022Q4 kala Due To Third Party
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CY2022 us-gaap Operating Lease Cost
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CY2022 us-gaap Short Term Lease Cost
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CY2023 us-gaap Variable Lease Cost
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CY2022 us-gaap Variable Lease Cost
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CY2023 us-gaap Lease Cost
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CY2022 us-gaap Lease Cost
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CY2022 us-gaap Operating Lease Payments
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CY2022Q4 us-gaap Operating Lease Weighted Average Discount Rate Percent
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CY2023Q4 us-gaap Lessee Operating Lease Liability Payments Due Next Twelve Months
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CY2023Q4 us-gaap Lessee Operating Lease Liability Payments Due Year Two
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CY2023Q4 us-gaap Lessee Operating Lease Liability Payments Due Year Three
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CY2023Q4 us-gaap Lessee Operating Lease Liability Payments Due Year Four
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CY2023Q4 us-gaap Lessee Operating Lease Liability Payments Due Year Five
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CY2023Q4 us-gaap Lessee Operating Lease Liability Undiscounted Excess Amount
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755000
CY2023Q4 us-gaap Operating Lease Liability
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CY2023Q4 us-gaap Derivative Liability Number Of Instruments Held
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CY2023 kala Class Of Warrant Or Right Exercisable
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CY2022 kala Class Of Warrant Or Right Exercisable
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CY2023Q4 us-gaap Preferred Stock Shares Authorized
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CY2023Q4 us-gaap Common Stock Shares Authorized
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CY2022Q4 us-gaap Common Stock Shares Issued
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CY2023Q4 us-gaap Common Stock Capital Shares Reserved For Future Issuance
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CY2022Q4 us-gaap Common Stock Capital Shares Reserved For Future Issuance
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CY2022 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Gross
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CY2023Q4 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Weighted Average Exercise Price
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SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2
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CY2023Q4 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Outstanding Number
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670064
CY2023Q4 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Outstanding Weighted Average Exercise Price
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice
15.93
CY2023 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested And Expected To Vest Outstanding Weighted Average Remaining Contractual Term1
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1
P9Y4M24D
CY2023Q4 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Exercisable Number
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber
2892
CY2023Q4 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable Weighted Average Exercise Price
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice
329.92
CY2023 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Exercisable Weighted Average Remaining Contractual Term1
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1
P3Y3M18D
CY2023 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Volatility Rate Minimum
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum
1.084
CY2023 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Volatility Rate Maximum
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum
1.231
CY2022 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Volatility Rate Minimum
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum
0.729
CY2022 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Volatility Rate Maximum
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum
0.870
CY2023 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate Minimum
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum
0.0355
CY2023 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate Maximum
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum
0.0443
CY2022 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate Minimum
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum
0.0143
CY2022 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate Maximum
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum
0.0419
CY2023 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate
0
CY2022 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate
0
CY2023 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Weighted Average Grant Date Fair Value
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
12.82
CY2022 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Weighted Average Grant Date Fair Value
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
40.40
CY2023 us-gaap Allocated Share Based Compensation Expense
AllocatedShareBasedCompensationExpense
7463000
CY2022 us-gaap Allocated Share Based Compensation Expense
AllocatedShareBasedCompensationExpense
7008000
CY2023 us-gaap Stock Issued During Period Value Stock Options Exercised
StockIssuedDuringPeriodValueStockOptionsExercised
0
CY2023 us-gaap Net Income Loss Available To Common Stockholders Basic
NetIncomeLossAvailableToCommonStockholdersBasic
-42199000
CY2022 us-gaap Net Income Loss Available To Common Stockholders Basic
NetIncomeLossAvailableToCommonStockholdersBasic
-44822000
CY2023 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
2432008
CY2023 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
2432008
CY2022 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
1520611
CY2022 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
1520611
CY2023 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
-17.35
CY2023 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-17.35
CY2022 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
-29.48
CY2022 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-29.48
CY2023 us-gaap Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount
AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
6492012
CY2022 us-gaap Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount
AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
1575852
CY2022 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
0
CY2023 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
0
CY2023 us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.210
CY2022 us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.210
CY2023 us-gaap Effective Income Tax Rate Reconciliation State And Local Income Taxes
EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes
0.076
CY2022 us-gaap Effective Income Tax Rate Reconciliation State And Local Income Taxes
EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes
0.054
CY2023 us-gaap Effective Income Tax Rate Reconciliation Tax Credits Research
EffectiveIncomeTaxRateReconciliationTaxCreditsResearch
0.024
CY2023 us-gaap Effective Income Tax Rate Reconciliation Share Based Compensation Excess Tax Benefit Percent
EffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitPercent
-0.150
CY2022 us-gaap Effective Income Tax Rate Reconciliation Share Based Compensation Excess Tax Benefit Percent
EffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitPercent
-0.046
CY2023 us-gaap Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance
EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance
-0.153
CY2022 us-gaap Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance
EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance
0.075
CY2022 kala Effective Income Tax Rate Reconciliation Impact Of Irc382 Limitation Percent
EffectiveIncomeTaxRateReconciliationImpactOfIrc382LimitationPercent
-0.288
CY2023 us-gaap Effective Income Tax Rate Reconciliation Other Adjustments
EffectiveIncomeTaxRateReconciliationOtherAdjustments
-0.007
CY2022 us-gaap Effective Income Tax Rate Reconciliation Other Adjustments
EffectiveIncomeTaxRateReconciliationOtherAdjustments
-0.005
CY2023Q4 us-gaap Deferred Tax Assets Operating Loss Carryforwards
DeferredTaxAssetsOperatingLossCarryforwards
108919000
CY2022Q4 us-gaap Deferred Tax Assets Operating Loss Carryforwards
DeferredTaxAssetsOperatingLossCarryforwards
102565000
CY2023Q4 us-gaap Deferred Tax Assets In Process Research And Development
DeferredTaxAssetsInProcessResearchAndDevelopment
12153000
CY2022Q4 us-gaap Deferred Tax Assets In Process Research And Development
DeferredTaxAssetsInProcessResearchAndDevelopment
8230000
CY2023Q4 us-gaap Deferred Tax Assets Tax Deferred Expense Compensation And Benefits
DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits
1195000
CY2022Q4 us-gaap Deferred Tax Assets Tax Deferred Expense Compensation And Benefits
DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits
7243000
CY2023Q4 us-gaap Deferred Tax Assets Tax Credit Carryforwards Research
DeferredTaxAssetsTaxCreditCarryforwardsResearch
1154000
CY2023Q4 kala Deferred Tax Assets Tax Deferred Lease Liabilities
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672000
CY2022Q4 kala Deferred Tax Assets Tax Deferred Lease Liabilities
DeferredTaxAssetsTaxDeferredLeaseLiabilities
4000
CY2023Q4 kala Deferred Tax Assets Tax Deferred Expense Rebates Incentives Trade Discounts And Allowances
DeferredTaxAssetsTaxDeferredExpenseRebatesIncentivesTradeDiscountsAndAllowances
522000
CY2022Q4 kala Deferred Tax Assets Tax Deferred Expense Rebates Incentives Trade Discounts And Allowances
DeferredTaxAssetsTaxDeferredExpenseRebatesIncentivesTradeDiscountsAndAllowances
223000
CY2022Q4 kala Deferred Tax Assets Deferred Gain On Sale Of Commercial Business
DeferredTaxAssetsDeferredGainOnSaleOfCommercialBusiness
1145000
CY2023Q4 us-gaap Deferred Tax Assets Tax Deferred Expense Other
DeferredTaxAssetsTaxDeferredExpenseOther
4754000
CY2022Q4 us-gaap Deferred Tax Assets Tax Deferred Expense Other
DeferredTaxAssetsTaxDeferredExpenseOther
2000000
CY2023Q4 us-gaap Deferred Tax Assets Gross
DeferredTaxAssetsGross
129369000
CY2022Q4 us-gaap Deferred Tax Assets Gross
DeferredTaxAssetsGross
121410000
CY2023Q4 kala Operating Or Finance Lease Right Of Use Asset
OperatingOrFinanceLeaseRightOfUseAsset
638000
CY2022Q4 kala Operating Or Finance Lease Right Of Use Asset
OperatingOrFinanceLeaseRightOfUseAsset
4000
CY2023Q4 us-gaap Deferred Income Tax Liabilities
DeferredIncomeTaxLiabilities
638000
CY2022Q4 us-gaap Deferred Income Tax Liabilities
DeferredIncomeTaxLiabilities
4000
CY2023Q4 us-gaap Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
128731000
CY2022Q4 us-gaap Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
121406000
CY2023 us-gaap Valuation Allowance Deferred Tax Asset Change In Amount
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7325000
CY2022 us-gaap Valuation Allowance Deferred Tax Asset Change In Amount
ValuationAllowanceDeferredTaxAssetChangeInAmount
-2727000
CY2023Q4 us-gaap Deferred Tax Assets Tax Credit Carryforwards Research
DeferredTaxAssetsTaxCreditCarryforwardsResearch
1154000
CY2022Q4 us-gaap Deferred Tax Assets Tax Credit Carryforwards Research
DeferredTaxAssetsTaxCreditCarryforwardsResearch
0
CY2022Q4 kala Tax Credit Carryforward Amount Annual Limitation
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222000
CY2022Q4 us-gaap Unrecognized Tax Benefits
UnrecognizedTaxBenefits
0
CY2023Q4 us-gaap Unrecognized Tax Benefits
UnrecognizedTaxBenefits
0
CY2022 us-gaap Unrecognized Tax Benefits Income Tax Penalties And Interest Expense
UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense
0
CY2023 us-gaap Unrecognized Tax Benefits Income Tax Penalties And Interest Expense
UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense
0
CY2022Q4 us-gaap Guarantee Obligations Current Carrying Value
GuaranteeObligationsCurrentCarryingValue
0
CY2023Q4 us-gaap Guarantee Obligations Current Carrying Value
GuaranteeObligationsCurrentCarryingValue
0
CY2023 us-gaap Defined Contribution Plan Employer Discretionary Contribution Amount
DefinedContributionPlanEmployerDiscretionaryContributionAmount
142000
CY2022 us-gaap Defined Contribution Plan Employer Discretionary Contribution Amount
DefinedContributionPlanEmployerDiscretionaryContributionAmount
396000

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