0001493152-23-027552 | 10-Q | XBRL Viewer | Lineage Cell Therapeutics INC

Commitments and Contingencies (Tables)

6 Months Ended

Jun. 30, 2023

Commitments and Contingencies Disclosure [Abstract]

Schedule of Supplemental Cash Flow Information Related to Leases

Supplemental cash flow information related to leases is as follows (in thousands):


	Six Months ended June 30,
	2023		2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	538	$	508
Operating cash flows from financing leases	$	5	$	9
Financing cash flows from financing leases	$	29	$	15

Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$	-	$	33
Finance leases	$	79	$	-

Schedule of Supplemental Balance Sheet Information Related to Leases

Supplemental balance sheet information related to leases was as follows (in thousands, except lease term and discount rate):

	June 30, 2023			December 31,
	(Unaudited)			2022
Operating leases
Right-of-use assets, net	$	2,940		$	3,517

Right-of-use lease liabilities, current	$	933		$	916
Right-of-use lease liabilities, noncurrent		2,304			2,860
Total operating lease liabilities	$	3,237		$	3,776

Financing leases
Right-of-use assets, net	$	157		$	105

Lease liabilities, current	$	54		$	29
Lease liabilities, noncurrent		113			84
Total finance lease liabilities		167			113

Other current liabilities		-			7
Total finance lease liabilities	$	167		$	120

Weighted average remaining lease term

Operating leases		3.9 years			4.3 years
Finance leases		3.4 years			4.1 years
Weighted average discount rate
Operating leases		6.4	%		6.3	%
Finance leases		6.8	%		6.9	%

Schedule of Future Minimum Lease Commitments

Future minimum lease commitments are as follows as of June 30, 2023 (in thousands):

	(Unaudited)
	Operating Leases			Finance Leases
Year Ending December 31,
2023	$	564		$	32
2024		942			61
2025		872			50
2026		637			26
2027		675			19
Total lease payments		3,690			188
Less imputed interest		(453	)		(21	)
Total	$	3,237		$	167

Accounts Payable and Accrued Liabilities

6 Months Ended

Jun. 30, 2023

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities

8. Accounts Payable and Accrued Liabilities

At June 30, 2023 and December 31, 2022 accounts payable and accrued liabilities consisted of the following (in thousands):

	June 30, 2023		December 31,
	(Unaudited)		2022
Accounts payable	$	2,187	$	2,393
Accrued compensation		1,917		2,382
Accrued liabilities ⁽¹⁾		581		3,833
Total	$	4,685	$	8,608

(1)	The decrease in accrued liabilities was due to a payment made in connection with the settlement of litigation in February 2023 related to the Asterias Merger. See Note 14 (Commitment and Contingencies) for additional information.

Organization and Business Overview

6 Months Ended

Jun. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization and Business Overview

1. Organization and Business Overview

We are a clinical-stage biotechnology company developing novel allogeneic cell therapies to address unmet medical needs. Our programs are based on our proprietary cell-based technology platform and associated development and manufacturing capabilities. From this platform, we design, develop, manufacture, and test specialized human cells with anatomical and physiological functions similar or identical to cells found naturally in the human body. The cells we manufacture are created by applying developmental biological differentiation protocols to established, well-characterized, and self-renewing pluripotent cell lines. These cells are transplanted into patients and are designed to (a) replace or support cells that are absent or dysfunctional due to degenerative disease, aging, or traumatic injury, and (b) restore or augment the patient’s functional activity.

Our strategy is to efficiently leverage our technology platform and our development, formulation, delivery, and manufacturing capabilities to advance our programs internally or in conjunction with strategic partners to further enhance their value and probability of success. As one example, in December 2021 we entered into a Collaboration and License Agreement (the “Roche Agreement”) with F. Hoffmann-La Roche Ltd and Genentech, Inc., a member of the Roche Group (collectively or individually, “Roche” or “Genentech”), wherein we granted to Roche exclusive worldwide rights to develop and commercialize retinal pigment epithelium (“RPE”) cell therapies, including our proprietary cell therapy program known as OpRegen^®, for the treatment of ocular disorders, including geographic atrophy (GA) secondary to age-related macular degeneration (AMD). Under the terms of the Roche Agreement, Lineage received a $50.0 million upfront payment and is eligible to receive up to $620.0 million in certain developmental, regulatory, and commercialization milestone payments. Lineage also is eligible to receive tiered double-digit percentage royalties on net sales of OpRegen in the U.S. and other major markets. See Note 14 (Commitments and Contingencies) for additional information regarding the Roche Agreement.

As of June 30, 2023, we have five allogeneic, or “off-the-shelf,” cell therapy programs in development, of which three have reached human clinical testing:

Product Candidates

	●	OpRegen^®, an allogeneic RPE cell replacement therapy currently in a Phase 2a multicenter clinical trial, being conducted by Roche, for the treatment of GA secondary to AMD, also known as atrophic or dry AMD. A previous Phase 1/2a trial we conducted enrolled individuals with dry AMD with GA. In December 2021, this program was partnered with Roche for further clinical development and commercialization.

	●	OPC1, an allogeneic oligodendrocyte progenitor cell therapy currently in long-term follow-up from a Phase 1/2a multicenter clinical trial for cervical spinal cord injuries (“SCI”). To date, five patients with thoracic spinal cord injuries and 25 patients with cervical SCI have been enrolled in clinical trials of OPC1. We recently received a response from the U.S. Food and Drug Administration to our Type B meeting submission which will help guide our next regulatory interactions. The clinical development of OPC1 has been partially funded by $14.3 million received under a grant from the California Institute for Regenerative Medicine (“CIRM”). Additional clinical trials are being planned.

	●	ANP1, an allogeneic auditory neuron progenitor cell transplant currently in preclinical development for the treatment of debilitating hearing loss (“DHL”).
	●	PNC1, an allogeneic photoreceptor cell transplant currently in preclinical development for the treatment of vision loss due to photoreceptor dysfunction or damage.

	●	VAC, an allogeneic cancer immunotherapy comprised of antigen-presenting dendritic cells. A Phase 1 clinical trial in non-small cell lung cancer (“NSCLC”) of one of the VAC product candidates, VAC2, was recently completed. This clinical trial was funded and conducted by Cancer Research UK (“CRUK”), one of the world’s largest independent cancer research charities. Another VAC-based product candidate is in preclinical development with our partner, Immunomic Therapeutics, Inc. (“ITI”), for the treatment of glioblastoma multiforme (“GBM”).

Other Programs

We have additional undisclosed product candidates being considered for development covering a range of therapeutic areas and unmet medical needs. Generally, these product candidates are based on the same platform technology and employ a similar guided cell differentiation and transplant approach as the product candidates described above, but in some cases may also include genetic modifications designed to enhance efficacy and/or safety profiles.

In addition to seeking to create value for shareholders by developing product candidates and advancing those candidates through clinical development, we also may seek to create value from our intellectual property and additional related technologies and capabilities, through partnering and/or strategic transactions.

Schedule of Stock Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	$ 1,280	$ 1,235	$ 2,311	$ 2,341
Research and Development Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	264	141	469	356
General and Administrative Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	$ 1,016	$ 1,094	$ 1,842	$ 1,985

Schedule of Property and Equipment, Net (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Accumulated depreciation and amortization	$ (6,383)	$ (5,850)
Property and equipment, net	5,310	5,673
Equipment Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Right-of-use assets	3,421	3,264
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Right-of-use assets	2,266	2,150
Right of Use Assets [Member]
Property, Plant and Equipment [Line Items]
Right-of-use assets	$ 6,006	$ 6,109

Schedule of Supplemental Cash Flow Information Related to Leases (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Operating cash flows from operating leases	$ 538	$ 508
Operating cash flows from financing leases	5	9
Financing cash flows from financing leases	29	15
Operating leases		33
Finance leases	$ 79

Organization and Business Overview (Details Narrative) - USD ($) $ in Millions	1 Months Ended		6 Months Ended
	Jan. 31, 2022	Dec. 31, 2021	Jun. 30, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Amount of grants received	$ 50.0	$ 50.0	$ 14.3
Roche Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Upfront payment received			50.0
Collaboration License Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Maximum milestone payments to be received upon performance conditions			$ 620.0

Schedule of Contract with Customer Contract Liability and Receivable (Details) - USD ($)
$ in Thousands

Jun. 30, 2023

Dec. 31, 2022

Revenue from Contract with Customer [Abstract]

Accounts receivable, net

^[1]

$ 406

$ 297

Deferred revenues

$ 32,067

$ 37,146

[1]	Excludes government grants as Lineage has determined government grants are outside the scope of ASU 2014-09 – Revenue from Contracts with Customers (Topic 606).

Related Party Transactions

6 Months Ended

Jun. 30, 2023

Related Party Transactions

10. Related Party Transactions

In connection with the putative shareholder class action lawsuits filed in February 2019 and October 2019 challenging the Asterias Merger (see Note 14), Lineage agreed to pay the expenses for the legal defense of Neal Bradsher, a member of the Lineage board of directors, Broadwood Partners, L.P., a shareholder of Lineage, and Broadwood Capital, Inc., which serves as the general partner of Broadwood Partners, L.P., all of which were named defendants in the lawsuits, prior to being dismissed. Through June 30, 2023, Lineage has incurred approximately $625,000 in legal expenses on behalf of the foregoing parties.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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+ Details

Stock-Based Awards (Details Narrative) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2023	Sep. 13, 2021
2021 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares available to be granted	6,269,022	15,000,000
2012 and 2018 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Unvested stock options	$ 11.5
Expected recognized expense over weighted average period	2 years 10 months 24 days

- 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

Basis of Presentation, Liquidity and Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

Schedule of Lineage’s Ownership of Outstanding Shares of its Subsidiaries

Subsidiary

Field of Business

Lineage

Ownership

Country

Cell Cure Neurosciences Ltd.

Manufacturing of Lineage’s product candidates

%(1)(2)

Israel

ES Cell International Pte. Ltd.

Research and clinical grade cell lines

100

Singapore

(1)	Includes shares owned by Lineage and ES Cell International Pte. Ltd.

(2)	As of December 31, 2021 our ownership percentage of Cell Cure Neurosciences Ltd. (“Cell Cure”) was approximately 99%. In July 2022, Hadasit Bio-Holdings Ltd exercised warrants to purchase 21,999 ordinary shares of Cell Cure. Lineage’s ownership percentage of Cell Cure decreased as a result.

Marketable Equity Securities

6 Months Ended

Jun. 30, 2023

Investments, Debt and Equity Securities [Abstract]

Marketable Equity Securities

5. Marketable Equity Securities

As of June 30, 2023, Lineage owned 1.1 million shares of OncoCyte common stock, which had a fair value of $0.3 million as of that date, based on the closing price of OncoCyte common stock of $0.23 per share on that date.

As of December 31, 2022, Lineage owned 1.1 million shares of OncoCyte common stock, which had a fair value of $0.4 million as of that date, based on the closing price of OncoCyte common stock of $0.32 per share on that date.

For the three and six months ended June 30, 2023, Lineage recorded a net unrealized loss on marketable equity securities of $150,000 and $110,000, respectively, primarily related to changes in the fair market value of OncoCyte common stock price during the respective periods.

For the three and six months ended June 30, 2022, Lineage recorded a net unrealized loss on marketable equity securities of $0.7 million and $1.4 million, respectively, related to changes in the fair market value of OncoCyte’s common stock price during the respective periods.

All share prices are determined based on the closing price of OncoCyte common stock on the last day of the applicable quarter, or the last trading day of the applicable quarter, if the last day of a quarter fell on a day that was not a trading day.

Schedule of Fair Value of Assets and Liabilities Valued on Recurring Basis (Details) - USD ($)
$ in Thousands

Jun. 30, 2023

Dec. 31, 2022

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Assets

$ 37,680

$ 50,622

Liabilities

Marketable Debt Securities [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Assets

11,727

46,097

Marketable Equity Securities [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Assets

312

423

Cell Cure Warrants [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Liabilities

^[1]

Fair Value, Inputs, Level 1 [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Assets

37,680

50,622

Liabilities

Fair Value, Inputs, Level 1 [Member] | Marketable Debt Securities [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Assets

11,727

46,097

Fair Value, Inputs, Level 1 [Member] | Marketable Equity Securities [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Assets

312

423

Fair Value, Inputs, Level 1 [Member] | Cell Cure Warrants [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Liabilities

^[1]

Fair Value, Inputs, Level 2 [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Assets

Liabilities

Fair Value, Inputs, Level 2 [Member] | Marketable Debt Securities [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Assets

Fair Value, Inputs, Level 2 [Member] | Marketable Equity Securities [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Assets

Fair Value, Inputs, Level 2 [Member] | Cell Cure Warrants [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Liabilities

^[1]

Fair Value, Inputs, Level 3 [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Assets

Liabilities

Fair Value, Inputs, Level 3 [Member] | Marketable Debt Securities [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Assets

Fair Value, Inputs, Level 3 [Member] | Marketable Equity Securities [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Assets

Fair Value, Inputs, Level 3 [Member] | Cell Cure Warrants [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Assets

Liabilities

^[1]

Money Market Funds [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Assets

^[2]

25,641

4,102

Money Market Funds [Member] | Fair Value, Inputs, Level 1 [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Assets

^[2]

25,641

4,102

Money Market Funds [Member] | Fair Value, Inputs, Level 2 [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Assets

^[2]

Money Market Funds [Member] | Fair Value, Inputs, Level 3 [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Assets

^[2]

[1]	Included in other current liabilities and/or long-term liabilities in the accompanying condensed consolidated balance sheet.
[2]	Included in cash and cash equivalents in the accompanying condensed consolidated balance sheet.

Schedule of Intangible Assets Future Amortization Expenses (Details) $ in Thousands	Jun. 30, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2023	$ 65
2024	22
Total	$ 87

Marketable Debt Securities

6 Months Ended

Jun. 30, 2023

Cash and Cash Equivalents [Abstract]

Marketable Debt Securities

4. Marketable Debt Securities

The following tables are a summary of available-for-sale debt securities in cash and cash equivalents or marketable securities in the Company’s condensed consolidated balance sheet as of June 30, 2023 and December 31, 2022 (in thousands):

	June 30, 2023 (Unaudited)
Financial Assets:	Amortized Cost		Unrealized Gaines		Unrealized Losses			Fair Value
U.S. Treasury securities	$	11,735	$	-	$	(8	)	$	11,727
Total	$	11,735	$	-	$	(8	)	$	11,727

	December 31, 2022
Financial Assets:	Amortized Cost		Unrealized Gaines		Unrealized Losses			Fair Value
U.S. Treasury securities	$	46,247	$	2	$	(152	)	$	46,097
Total	$	46,247	$	2	$	(152	)	$	46,097

The Company has not recognized an allowance for credit losses on any securities in an unrealized loss position as of June 30, 2023. We believe that the individual unrealized losses represent temporary declines resulting from changes in interest rates, and we intend to hold these marketable securities to their maturity. The Company currently does not intend to sell these securities prior to maturity and does not consider these investments to be other-than-temporarily impaired at June 30, 2023.

As of June 30, 2023, the amortized cost and estimated fair value of the Company’s available-for-sale debt securities by contractual maturity are shown below (in thousands):

Available-for-sale debt securities maturing:	Amortized Cost		Estimated Fair Value
In one year or less	$	11,735	$	11,727
Total available-for-sale debt securities	$	11,735	$	11,727

We did not have any marketable debt securities classified as cash equivalents on the condensed consolidated balance sheets as of June 30, 2023 or December 31, 2022.

Shareholders’ Equity (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended		3 Months Ended			6 Months Ended
	Dec. 31, 2021	Mar. 31, 2021	Jun. 30, 2023	Mar. 31, 2023	Mar. 30, 2023	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Subsidiary or Equity Method Investee [Line Items]
Preferred stock, shares authorized			2,000,000			2,000,000		2,000,000
Preferred stock, no par value			$ 0			$ 0		$ 0
Preferred stock, shares outstanding			0			0		0
Preferred stock, shares outstanding			0			0		0
Common stock, shares authorized			250,000,000			250,000,000		250,000,000
Common stock, shares outstanding			174,439,434			174,439,434		170,093,114
Net proceeds			$ 5,700
Sale of stock					0		0
Proceeds from issuance of common stock			$ 5,800			$ 5,789	$ 148
Sales Agreement [Member] \| Parent Company [Member]
Subsidiary or Equity Method Investee [Line Items]
Net proceeds	$ 64,100	$ 25,000
Common stock unsold		$ 14,100
Sale of stock						4,345,596
Sale of Stock, Price Per Share			$ 1.41			$ 1.41
Proceeds from issuance of common stock						$ 6,100
Equity Securities, FV-NI			$ 58,000			$ 58,000
December Twenty Twenty Two Prospectus Supplement [Member]
Subsidiary or Equity Method Investee [Line Items]
Sale of stock			4,237,396
2017 Sales Agreement [Member] \| Cantor Fitzgerald and Co Member [Member]
Subsidiary or Equity Method Investee [Line Items]
Percentage of commission payable				3.00%

Shareholders’ Equity (Tables)

6 Months Ended

Jun. 30, 2023

Equity [Abstract]

Schedule of Shareholder’s Equity

The following tables document the changes in shareholders’ equity for the three and six months ended June 30, 2023 and 2022 (unaudited and in thousands):

Schedule of Shareholder’s Equity

	Shares		Amount		Shares		Amount			Deficit			Deficit			Income / (Loss)			Equity
																Accumulated
	Preferred				Common											Other			Total
	Shares				Shares					Accumulated			Noncontrolling			Comprehensive			Shareholders’
	Shares		Amount		Shares		Amount			Deficit			Deficit			Income / (Loss)			Equity
BALANCE - December 31, 2022		-	$	-		170,093	$	440,280		$	(363,370	)	$	(1,403	)	$	(3,571	)	$	71,936
Shares issued upon vesting of restricted stock units, net of shares retired to pay employees’ taxes		-		-		53		(37	)		-			-			-			(37	)
Shares issued upon exercise of stock options		-		-		28		25			-			-			-			25
Stock-based compensation		-		-		-		1,031			-			-			-			1,031
Unrealized gain on marketable securities		-		-		-		-			-			-			91			91
Foreign currency translation gain		-		-		-		-			-			-			373			373
Net loss		-		-		-		-			(4,372	)		(32	)		-			(4,404	)
BALANCE - March 31, 2023		-		-		170,174		441,299			(367,742	)		(1,435	)		(3,107	)		69,015
Shares issued through ATM		-		-		4,237		5,841			-			-			-			5,841
Financing related fees		-		-		-		(193	)		-			-			-			(193	)
Shares issued upon exercise of stock options		-		-		28		22			-			-			-			22
Stock-based compensation		-		-		-		1,280			-			-			-			1,280
Unrealized gain on marketable securities		-		-		-		-			-			-			50			50
Foreign currency translation gain		-		-		-		-			-			-			446			446
Net income (loss)		-		-		-		-			(5,229	)		26			-			(5,203	)
BALANCE - June 30, 2023		-	$	-		174,439	$	448,249		$	(372,971	)	$	(1,409	)	$	(2,611	)	$	71,258

																Accumulated
	Preferred				Common											Other			Total
	Shares				Shares					Accumulated			Noncontrolling			Comprehensive			Shareholders’
	Shares		Amount		Shares		Amount			Deficit			Deficit			Income / (Loss)			Equity
BALANCE - December 31, 2021		-	$	-		169,477	$	434,529		$	(337,097	)	$	(1,323	)	$	(5,211	)	$	90,898
Shares issued upon vesting of restricted stock units, net of shares retired to pay employees’ taxes		-		-		10		(8	)		-			-			-			(8	)
Shares issued upon exercise of stock options		-		-		240		189			-			-			-			189
Subsidiary warrant exercise		-		-		-		2			-			-			-			2
Stock-based compensation		-		-		-		1,106			-			-			-			1,106
Foreign currency translation gain		-		-		-		-			-			-			124			124
Net loss		-		-		-		-			(7,087	)		(6	)		-			(7,093	)
BALANCE - March 31, 2021		-		-		169,727		435,818			(344,184	)		(1,329	)		(5,087	)		85,218
Shares issued upon vesting of restricted stock units, net of shares retired to pay employees’ taxes		-		-		10		(9	)		-			-			-			(9	)
Shares issued upon exercise of stock options		-		-		11		10			-			-			-			10
Subsidiary warrant exercise, net		-		-		-		97			-			-			-			97
Stock-based compensation		-		-		-		1,235			-			-			-			1,235
Foreign currency translation gain		-		-		-		-			-			-			1,730			1,730
Net loss		-		-		-		-			(6,763	)		(19	)		-			(6,782	)
BALANCE - June 30, 2022		-	$	-		169,748	$	437,151		$	(350,947	)	$	(1,348	)	$	(3,357	)	$	81,499

Schedule of Supplemental Balance Sheet Information Related to Leases (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Right-of-use lease liabilities, current	$ 933	$ 916
Right-of-use lease liabilities, noncurrent	2,304	2,860
Lease liabilities, current	54	36
Lease liabilities, noncurrent	113	84
Operating Lease [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Right-of-use assets, net	2,940	3,517
Right-of-use lease liabilities, current	933	916
Right-of-use lease liabilities, noncurrent	2,304	2,860
Total operating lease liabilities	$ 3,237	$ 3,776
Operating Lease, Weighted Average Remaining Lease Term	3 years 10 months 24 days	4 years 3 months 18 days
Operating Lease, Weighted Average Discount Rate, Percent	6.40%	6.30%
Financing Leases [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Financing leases, Right-of-use assets, net	$ 157	$ 105
Lease liabilities, current	54	29
Lease liabilities, noncurrent	113	84
Total finance lease liabilities	167	113
Other current liabilities		7
Total finance lease liabilities	$ 167	$ 120
Finance Lease, Weighted Average Remaining Lease Term	3 years 4 months 24 days	4 years 1 month 6 days
Finance Lease, Weighted Average Discount Rate, Percent	6.80%	6.90%

Basis of Presentation, Liquidity and Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

Basis of Presentation, Liquidity and Summary of Significant Accounting Policies

2. Basis of Presentation, Liquidity and Summary of Significant Accounting Policies

The accompanying unaudited condensed consolidated interim financial statements were prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. In accordance with those rules and regulations, certain information and footnote disclosures normally included in comprehensive consolidated financial statements have been condensed or omitted. The condensed consolidated balance sheet as of December 31, 2022 was derived from the audited consolidated financial statements at that date but does not include all the information and footnotes required by GAAP. These unaudited condensed consolidated interim financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the 2022 10-K.

The accompanying unaudited condensed consolidated interim financial statements, in the opinion of management, include all adjustments, consisting only of normal recurring adjustments, necessary for a fair presentation of our financial condition and results of operations. The condensed consolidated results of operations are not necessarily indicative of the results to be expected for any other interim period or for the entire year.

Principles of consolidation

The accompanying unaudited condensed consolidated interim financial statements include the accounts of our subsidiaries. All material intercompany accounts and transactions have been eliminated in consolidation. The following table sets out Lineage’s ownership, directly or indirectly, of the outstanding shares of its subsidiaries as of June 30, 2023.

Subsidiary

Field of Business

Lineage

Ownership

Country

Cell Cure Neurosciences Ltd.

Manufacturing of Lineage’s product candidates

%(1)(2)

Israel

ES Cell International Pte. Ltd.

Research and clinical grade cell lines

100

Singapore

(1)	Includes shares owned by Lineage and ES Cell International Pte. Ltd.

(2)	As of December 31, 2021 our ownership percentage of Cell Cure Neurosciences Ltd. (“Cell Cure”) was approximately 99%. In July 2022, Hadasit Bio-Holdings Ltd exercised warrants to purchase 21,999 ordinary shares of Cell Cure. Lineage’s ownership percentage of Cell Cure decreased as a result.

As of June 30, 2023, Lineage consolidated its direct and indirect wholly-owned or majority-owned subsidiaries because Lineage has the ability to control their operating and financial decisions and policies through its ownership, and the noncontrolling interest is reflected as a separate element of shareholders’ equity on Lineage’s condensed consolidated balance sheets.

Liquidity

At June 30, 2023, we had $45.9 million of cash, cash equivalents and marketable securities. Based on our current operating plan, we believe that our cash, cash equivalents and marketable securities, together with our projected cash flows, will be sufficient to enable us to carry out our planned operations through at least twelve months from the issuance date of the accompanying condensed consolidated interim financial statements.

Capital Resources

Since inception we have incurred significant operating losses and have funded our operations primarily through the issuance of equity securities, the sale of common stock of our former subsidiaries, OncoCyte and AgeX, receipt of proceeds from research grants, revenues from collaborations, royalties from product sales, and sales of research products and services.

As of June 30, 2023, $58.0 million remained available for sale under our at the market offering program (“ATM”). See Note 11 (Shareholders’ Equity) for additional information.

We may use our marketable securities for liquidity as necessary and as market conditions allow. The market value of our marketable securities may not represent the amount that could be realized in a sale of such securities due to various market and regulatory factors, including trading volume, prevailing market conditions and prices at the time of any sale and subsequent sales of securities by the entities. In addition, the value of our marketable securities may be significantly and adversely impacted by deteriorating global economic conditions and the recent disruptions to and volatility in the credit and financial markets in the United States and worldwide resulting from the recent pandemics, including the COVID-19 pandemic, geopolitical conflicts, rising inflation and interest rates, and other macroeconomic factors.

Additional Capital Requirements

Our financial obligations primarily consist of obligations to licensors under license agreements, obligations related to grants received from government entities, including the Israel Innovation Authority (“IIA”), obligations under contracts with vendors who provide research services and purchase commitments with suppliers.

Our obligations to licensors under license agreements and our obligations related to grants received from government entities require us to make future payments, such as sublicense fees, milestone payments, redemption fees, royalties and patent maintenance costs. Sublicense fees are payable to licensors or government entities when we sublicense the applicable intellectual property to third parties; the fees are based on a percentage of the license fees we receive from sublicensees. Milestone payments, including those related to the Roche Agreement, are due to licensors or government entities upon achievement of commercial, development and regulatory milestones. Redemption fees due to the IIA under the Innovation Law are due upon receipt of milestone payments and royalties received under the Roche Agreement. See Note 14 (Commitment and Contingencies) for additional information. Royalties, including those related to royalties we may receive under the Roche Agreement, are payable to licensors or government entities based on a percentage of net sales of licensed products. Patent maintenance costs are payable to licensors as reimbursement for the cost of maintaining license patents. Due to the contingent nature of the payments, the amounts and timing of payments to licensors under our in-license agreements are uncertain and may fluctuate significantly from period to period. As of June 30, 2023, we have not included these commitments on our condensed consolidated balance sheet because the achievement of events that would trigger our payment obligations and the timing thereof are not fixed and determinable.

In the normal course of business, we enter into services agreements with contract research organizations, contract manufacturing organizations and other third parties. Generally, these agreements provide for termination upon notice, with specified amounts due upon termination based on the timing of termination and the terms of the agreement. The amounts and timing of payments under these agreements are uncertain and contingent upon the initiation and completion of the services to be provided.

Significant Accounting Policies

We describe our significant accounting policies in Note 2 to the consolidated financial statements in Item 8 of the 2022 10-K. There have been no changes to our significant accounting policies during the six months ended June 30, 2023.

Recently Issued and Recently Adopted Accounting Pronouncements

From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“FASB”) or other standard setting bodies that are adopted by the Company as of the specified effective date. The Company has evaluated recently issued accounting pronouncements and does not believe any will have a material impact on the Company’s condensed consolidated financial statements or related financial statement disclosures.

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss attributable to Lineage Cell Therapeutics, Inc.	$ (5,229)	$ (6,763)	$ (9,601)	$ (13,850)
Net loss allocable to noncontrolling interest	26	(19)	(6)	(25)
Adjustments to reconcile net loss attributable to Lineage Cell Therapeutics, Inc. to net cash (used in) provided by operating activities:
Accretion of income on marketable debt securities			(516)
Unrealized loss on marketable equity securities, net			110	1,444
Depreciation expense, including amortization of leasehold improvements			276	296
Change in right-of-use assets and liabilities			81	(7)
Amortization of intangible assets			65	65
Stock-based compensation	1,280	1,235	2,311	2,341
Gain on revaluation of warrant liability			(1)	(223)
Deferred income tax benefit			(1,803)
Foreign currency remeasurement and other gain			1,012	2,331
Changes in operating assets and liabilities:
Accounts receivable, net (Note 3)			(147)	50,111
Prepaid expenses and other current assets			(270)	594
Accounts payable and accrued liabilities (Note 7)			(3,941)	(19,230)
Deferred revenue and other liabilities (Note 3)			(5,080)	(9,005)
Net cash (used in) provided by operating activities			(17,510)	14,842
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of marketable debt securities			(12,635)
Maturities of marketable debt securities			47,664
Purchase of equipment and other assets, net			(444)	(143)
Net cash provided by (used in) investing activities			34,585	(143)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from employee options exercised			80	388
Common shares received and retired for employee taxes paid			(37)	(17)
Proceeds from exercise of subsidiary warrants, net				99
Proceeds from sale of common shares	5,800		5,789	148
Payments for offering costs			(174)	(57)
Repayment of financing lease liability			(29)	(15)
Net cash provided by financing activities			5,629	546
Effect of exchange rate changes on cash, cash equivalents and restricted cash			(192)	(161)
NET INCREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH			22,512	15,084
CASH, CASH EQUIVALENTS AND RESTRICTED CASH:
At beginning of the period			11,936	56,277
At end of the period	34,448	71,361	34,448	71,361
Reconciliation of cash, cash equivalents and restricted cash, end of period:
Cash and cash equivalents	33,886	70,857	33,886	70,857
Restricted cash included in deposits and other long-term assets (see Note 14 (Commitments and Contingencies))	562	504	562	504
Total cash, cash equivalents, and restricted cash	$ 34,448	$ 71,361	$ 34,448	$ 71,361

Schedule of Shareholder’s Equity (Details) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
BALANCE - March 31, 2021	$ 69,015	$ 71,936	$ 85,218	$ 90,898	$ 71,936	$ 90,898
Shares issued upon vesting of restricted stock units, net of shares retired to pay employees’ taxes		(37)	(9)	(8)
Shares issued upon exercise of stock options	22	25	10	189
Stock-based compensation	1,280	1,031	1,235	1,106
Unrealized gain on marketable securities	50	91
Foreign currency translation gain	446	373	1,730	124	819	1,854
Net loss	(5,203)	(4,404)	(6,782)	(7,093)	(9,607)	(13,875)
Shares issued through ATM	5,841
Financing related fees	(193)
BALANCE - June 30, 2022	71,258	69,015	81,499	85,218	71,258	81,499
Subsidiary warrant exercise, net			97	2
Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
BALANCE - March 31, 2021
Beginning Balance, shares
Shares issued upon vesting of restricted stock units, net of shares retired to pay employees’ taxes
Shares issued upon exercise of stock options
Stock-based compensation
Unrealized gain on marketable securities
Foreign currency translation gain
Net loss
Shares issued through ATM
Financing related fees
BALANCE - June 30, 2022
Ending Balance, shares
Subsidiary warrant exercise, net
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
BALANCE - March 31, 2021	$ 441,299	$ 440,280	$ 435,818	$ 434,529	$ 440,280	$ 434,529
Beginning Balance, shares	170,174	170,093	169,727	169,477	170,093	169,477
Shares issued upon vesting of restricted stock units, net of shares retired to pay employees’ taxes		$ (37)	$ (9)	$ (8)
Shares issued upon vesting of restricted stock units, net of shares retired to pay employees' taxes, shares		53	10	10
Shares issued upon exercise of stock options	$ 22	$ 25	$ 10	$ 189
Shares issued upon exercise of stock options, shares	28	28	11	240
Stock-based compensation	$ 1,280	$ 1,031	$ 1,235	$ 1,106
Unrealized gain on marketable securities
Foreign currency translation gain
Net loss
Shares issued through ATM	$ 5,841
Shares issued through ATM, shares	4,237
Financing related fees	$ (193)
BALANCE - June 30, 2022	$ 448,249	$ 441,299	$ 437,151	$ 435,818	$ 448,249	$ 437,151
Ending Balance, shares	174,439	170,174	169,748	169,727	174,439	169,748
Subsidiary warrant exercise, net			$ 97	$ 2
Retained Earnings [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
BALANCE - March 31, 2021	$ (367,742)	$ (363,370)	(344,184)	(337,097)	$ (363,370)	$ (337,097)
Shares issued upon vesting of restricted stock units, net of shares retired to pay employees’ taxes
Shares issued upon exercise of stock options
Stock-based compensation
Unrealized gain on marketable securities
Foreign currency translation gain
Net loss	(5,229)	(4,372)	(6,763)	(7,087)
Shares issued through ATM
Financing related fees
BALANCE - June 30, 2022	(372,971)	(367,742)	(350,947)	(344,184)	(372,971)	(350,947)
Subsidiary warrant exercise, net
Noncontrolling Interest [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
BALANCE - March 31, 2021	(1,435)	(1,403)	(1,329)	(1,323)	(1,403)	(1,323)
Shares issued upon vesting of restricted stock units, net of shares retired to pay employees’ taxes
Shares issued upon exercise of stock options
Stock-based compensation
Unrealized gain on marketable securities
Foreign currency translation gain
Net loss	26	(32)	(19)	(6)
Shares issued through ATM
Financing related fees
BALANCE - June 30, 2022	(1,409)	(1,435)	(1,348)	(1,329)	(1,409)	(1,348)
Subsidiary warrant exercise, net
AOCI Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
BALANCE - March 31, 2021	(3,107)	(3,571)	(5,087)	(5,211)	(3,571)	(5,211)
Shares issued upon vesting of restricted stock units, net of shares retired to pay employees’ taxes
Shares issued upon exercise of stock options
Stock-based compensation
Unrealized gain on marketable securities	50	91
Foreign currency translation gain	446	373	1,730	124
Net loss
Shares issued through ATM
Financing related fees
BALANCE - June 30, 2022	$ (2,611)	$ (3,107)	(3,357)	(5,087)	$ (2,611)	$ (3,357)
Subsidiary warrant exercise, net

Stock-Based Awards

6 Months Ended

Jun. 30, 2023

Share-Based Payment Arrangement [Abstract]

Stock-Based Awards

12. Stock-Based Awards

Equity Incentive Plan Awards

In September 2021, our shareholders approved the Lineage Cell Therapeutics, Inc. 2021 Equity Incentive Plan (the “2021 Plan”), which became effective upon such approval. The 2021 Plan provides for the grant of incentive stock options, nonstatutory stock options, stock appreciation rights, restricted stock awards, restricted stock units (“RSUs”), and other stock awards. All of our employees (including those of our affiliates), non-employee directors and consultants are eligible to participate in the 2021 Plan.

Subject to adjustment for certain changes in our capitalization, the aggregate number of our common shares that may be issued under the 2021 Plan will not exceed the sum of (i) 15,000,000 shares and (ii) the number of shares subject to awards granted under the Lineage Cell Therapeutics Inc. 2012 Equity Incentive Plan (the “2012 Plan”) that were outstanding when the 2021 Plan became effective and are not issued because such awards expire or otherwise terminate. As of June 30, 2023, there were 6,269,022 shares available for grant under the 2021 Plan.

As a result of the approval of the 2021 Plan by our shareholders, no additional awards will be granted under the 2012 Plan.

A summary of activity under the 2021 Plan is as follows (in thousands, except per share amounts):

	Number of Options Outstanding			Weighted Average Exercise Price
Balance at December 31, 2022		6,001		$	1.40
Options granted		5,271		$	1.46
Options expired/forfeited/cancelled		(160	)	$	1.43
Balance at June 30, 2023		11,112		$	1.43
Options exercisable at June 30, 2023		1,373		$	1.39

	Number of RSUs Outstanding
Balance at December 31, 2022		939
RSUs forfeited		(100	)
RSUs vested		(80	)
Balance at June 30, 2023		759

A summary of activity of the 2012 Plan, and the 2018 inducement option (which was issued to a Lineage executive outside of all equity plans), is as follows (in thousands, except per share amounts):

	Number of Options Outstanding			Weighted Average Exercise Price
December 31, 2022		12,172		$	1.83
Options exercised		(56	)	$	0.84
Options expired/forfeited/cancelled		(382	)	$	1.83
June 30, 2023		11,734		$	1.83
Options exercisable at June 30, 2023		9,437		$	1.79

Stock-based compensation expense

The fair value of each option award is estimated on the date of grant using a Black-Scholes option pricing model applying the weighted-average assumptions noted in the following table:

	Six Months ended June 30, (unaudited)
	2023			2022
Expected life (in years)		6.25			6.25
Risk-free interest rates		4.2	%		2.0	%
Volatility		74.5	%		73.4	%
Dividend yield		-			-

Operating expenses include stock-based compensation expense as follows (in thousands):

	Three Months ended June 30, (unaudited)				Six Months ended June 30, (unaudited)
	2023		2022		2023		2022
Research and development	$	264	$	141	$	469	$	356
General and administrative		1,016		1,094		1,842		1,985
Total stock-based compensation expense	$	1,280	$	1,235	$	2,311	$	2,341

As of June 30, 2023, total unrecognized compensation costs related to unvested stock options and unvested RSUs under all equity plans (including the 2018 inducement option), were $11.5 million, which is expected to be recognized as expense over a weighted average period of approximately 2.9 years.

Basic and diluted net income (loss) per share attributable to common shareholders

Basic earnings per share is calculated by dividing net income or loss attributable to Lineage common shareholders by the weighted average number of common shares outstanding, net of unvested restricted stock or RSUs, subject to repurchase by Lineage, if any, during the period. Diluted earnings per share is calculated by dividing the net income or loss attributable to Lineage common shareholders by the weighted average number of common shares outstanding, adjusted for the effects of potentially dilutive common shares issuable under outstanding stock options, restricted stock awards and warrants, using the treasury-stock method, convertible preferred stock, if any, using the if-converted method, and treasury stock held by subsidiaries, if any.

For the three and six months ended June 30, 2023 and 2022, respectively, Lineage reported a net loss attributable to common shareholders, and therefore, all potentially dilutive common shares were considered antidilutive for those periods.

The following common share equivalents were excluded from the computation of diluted net loss per common share for the periods presented because including them would have been antidilutive (in thousands):

	Three Months ended June 30,				Six Months ended June 30,
	2023		2022		2023		2022
Stock options		22,846		18,832		22,846		18,832
Restricted stock units		759		967		759		967

Schedule of Weighted Average Assumptions to Calculate Fair Value of Stock Options (Details) - 2012 Plan [Member]	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected life (in years)	6 years 3 months	6 years 3 months
Risk-free interest rates	4.20%	2.00%
Volatility	74.50%	73.40%
Dividend yield	(0.00%)	(0.00%)

- 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.

+ References

+ Details

Income Taxes (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Income Taxes (Details Narrative) - USD ($) $ in Thousands	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Tax Disclosure [Abstract]
Deferred income tax expense (benefit)			$ 1,803

Schedule of Amortized cost And Estimated fair Value (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Cash and Cash Equivalents [Abstract]
Amortized cost, In one year or less	$ 11,735
Estimated fair value, In one year or less	11,727
Amortized cost, Total available-for-sale debt securities	11,735	$ 46,247
Estimated fair value, Total available-for-sale debt securities	$ 11,727	$ 46,097

Revenue (Tables)

6 Months Ended

Jun. 30, 2023

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregated Revenues

Our disaggregated revenues were as follows for the periods presented (in thousands):

Schedule of Disaggregated Revenues

	2023		2022		2023		2022
	Three Months ended June 30,				Six Months ended June 30,
	2023		2022		2023		2022
Royalties and license fees	$	354	$	405	$	619	$	777

Revenues under collaborative agreements
Upfront license fees	$	2,871	$	4,148	$	4,992	$	9,013
Total revenues under collaborative agreements	$	2,871	$	4,148	$	4,992	$	9,013

Total revenue	$	3,225	$	4,553	$	5,611	$	9,790

Schedule of Contract with Customer Contract Liability and Receivable

Accounts receivable, net, and deferred revenues (contract liabilities) from contracts with customers, including collaboration partners, consisted of the following (in thousands):

June 30,

2023

December 31, 2022

Accounts receivable, net (1)

406

297

Deferred revenues

32,067

37,146

(1)	Excludes government grants as Lineage has determined government grants are outside the scope of ASU 2014-09 – Revenue from Contracts with Customers (Topic 606).

Property and Equipment, Net

6 Months Ended

Jun. 30, 2023

Property, Plant and Equipment [Abstract]

Property and Equipment, Net

6. Property and Equipment, Net

At June 30, 2023 and December 31, 2022 property and equipment, net was comprised of the following (in thousands):

Schedule of Property and Equipment, Net

	June 30, 2023			December 31,
	(Unaudited)			2022
Equipment, furniture and fixtures	$	3,421		$	3,264
Leasehold improvements		2,266			2,150
Right-of-use assets		6,006			6,109
Accumulated depreciation and amortization		(6,383	)		(5,850	)
Property and equipment, net	$	5,310		$	5,673

Property and equipment for financing leases was $196,000 and $121,000 on June 30, 2023 and December 31, 2022, respectively.

Depreciation and amortization expense was $138,000 and $146,000 for the three months ended June 30, 2023 and 2022, respectively, and $276,000 and $296,000 for the six months ended June 30, 2023 and 2022, respectively.

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
REVENUES:
Collaboration revenues	$ 2,871	$ 4,148	$ 4,992	$ 9,013
Royalties and license fees	354	405	619	777
Total revenues	3,225	4,553	5,611	9,790
Cost of sales	(127)	(215)	(246)	(391)
Gross profit	3,098	4,338	5,365	9,399
OPERATING EXPENSES:
Research and development	3,873	3,302	8,058	6,290
General and administrative	4,249	5,270	8,973	13,739
Total operating expenses	8,122	8,572	17,031	20,029
Loss from operations	(5,024)	(4,234)	(11,666)	(10,630)
OTHER INCOME (EXPENSES):
Interest income, net	382	51	792	51
Unrealized loss on marketable equity securities, net	(150)	(709)	(110)	(1,444)
Gain on revaluation of warrant liability		2	1	223
Other expenses, net	(411)	(1,892)	(427)	(2,075)
Total other income (expenses), net	(179)	(2,548)	256	(3,245)
LOSS BEFORE INCOME TAXES	(5,203)	(6,782)	(11,410)	(13,875)
Deferred income tax benefit			1,803
NET LOSS	(5,203)	(6,782)	(9,607)	(13,875)
Net (income) loss attributable to noncontrolling interest	(26)	19	6	25
NET LOSS ATTRIBUTABLE TO LINEAGE CELL THERAPEUTICS, INC.	$ (5,229)	$ (6,763)	$ (9,601)	$ (13,850)
NET LOSS PER COMMON SHARE:
BASIC	$ (0.03)	$ (0.04)	$ (0.06)	$ (0.08)
DILUTED	$ (0.03)	$ (0.04)	$ (0.06)	$ (0.08)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING:
BASIC	170,592	169,731	170,361	169,689
DILUTED	170,592	169,731	170,361	169,689

Marketable Equity Securities (Details Narrative) - USD ($) $ / shares in Units, shares in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Net unrealized gain/loss on marketable equity securities	$ 50,000		$ 141,000
OncoCyte Corporation [Member]
Investment owned balance, shares	1.1		1.1		1.1
Investment owned, at fair value	$ 300,000		$ 300,000		$ 400,000
Share price per share	$ 0.23		$ 0.23		$ 0.32
Net unrealized gain/loss on marketable equity securities	$ 150,000	$ 700,000	$ 110,000	$ 1,400,000

- Definition

Fair value of investment in security owned.

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+ Details

Marketable Debt Securities (Tables)

6 Months Ended

Jun. 30, 2023

Cash and Cash Equivalents [Abstract]

Summary of Available for Sale Debt Securities

	June 30, 2023 (Unaudited)
Financial Assets:	Amortized Cost		Unrealized Gaines		Unrealized Losses			Fair Value
U.S. Treasury securities	$	11,735	$	-	$	(8	)	$	11,727
Total	$	11,735	$	-	$	(8	)	$	11,727

	December 31, 2022
Financial Assets:	Amortized Cost		Unrealized Gaines		Unrealized Losses			Fair Value
U.S. Treasury securities	$	46,247	$	2	$	(152	)	$	46,097
Total	$	46,247	$	2	$	(152	)	$	46,097

Schedule of Amortized cost And Estimated fair Value

As of June 30, 2023, the amortized cost and estimated fair value of the Company’s available-for-sale debt securities by contractual maturity are shown below (in thousands):

Available-for-sale debt securities maturing:	Amortized Cost		Estimated Fair Value
In one year or less	$	11,735	$	11,727
Total available-for-sale debt securities	$	11,735	$	11,727

- Definition

Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

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-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

+ Details

Goodwill and Intangible Assets, Net (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 32,000	$ 32,000	$ 65,000	$ 65,000
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	5 years		5 years
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	10 years		10 years

Revenue (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
Revenue (Details Narrative) - USD ($) $ in Thousands	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Total revenue	$ 3,225	$ 4,553	$ 5,611	$ 9,790
Collaboration revenues	2,871	4,148	4,992	9,013
Upfront payment			50,000
Transaction price for good and service	33,700		33,700
Deferred revenues	32,067		32,067		$ 37,146
Unfulfilled commitments	1,600		1,600
Total deferred revenue	32,100		32,100
Deferred revenue - current	10,400		10,400
Roche and Immunomic Therapeutics Collaboration Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Collaboration revenues	$ 2,900	$ 4,100	$ 5,000	$ 9,000
Roche Collaboration Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Upfront payment					$ 50,000	$ 50,000

Summary of Available for Sale Debt Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Cash and Cash Equivalents [Line Items]
Amortized cost	$ 11,735	$ 46,247
Unrealized gains		2
Unrealized losses	(8)	(152)
Fair value	11,727	46,097
US Treasury Securities [Member]
Cash and Cash Equivalents [Line Items]
Amortized cost	11,735	46,247
Unrealized gains		2
Unrealized losses	(8)	(152)
Fair value	$ 11,727	$ 46,097

Stock-Based Awards (Tables)

6 Months Ended

Jun. 30, 2023

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Schedule of Weighted Average Assumptions to Calculate Fair Value of Stock Options

The fair value of each option award is estimated on the date of grant using a Black-Scholes option pricing model applying the weighted-average assumptions noted in the following table:

	Six Months ended June 30, (unaudited)
	2023			2022
Expected life (in years)		6.25			6.25
Risk-free interest rates		4.2	%		2.0	%
Volatility		74.5	%		73.4	%
Dividend yield		-			-

Schedule of Stock Based Compensation Expense

Operating expenses include stock-based compensation expense as follows (in thousands):

	Three Months ended June 30, (unaudited)				Six Months ended June 30, (unaudited)
	2023		2022		2023		2022
Research and development	$	264	$	141	$	469	$	356
General and administrative		1,016		1,094		1,842		1,985
Total stock-based compensation expense	$	1,280	$	1,235	$	2,311	$	2,341

Schedule Of Computation Of Diluted Net Loss Per Common Share

	Three Months ended June 30,				Six Months ended June 30,
	2023		2022		2023		2022
Stock options		22,846		18,832		22,846		18,832
Restricted stock units		759		967		759		967

2021 Equity Incentive Plan [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Schedule of Share-based Compensation, Employee Stock Purchase Plan, Activity

A summary of activity under the 2021 Plan is as follows (in thousands, except per share amounts):

	Number of Options Outstanding			Weighted Average Exercise Price
Balance at December 31, 2022		6,001		$	1.40
Options granted		5,271		$	1.46
Options expired/forfeited/cancelled		(160	)	$	1.43
Balance at June 30, 2023		11,112		$	1.43
Options exercisable at June 30, 2023		1,373		$	1.39

	Number of RSUs Outstanding
Balance at December 31, 2022		939
RSUs forfeited		(100	)
RSUs vested		(80	)
Balance at June 30, 2023		759

Stock Option Plan of 2012 and 2018 [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Schedule of Share-based Compensation, Employee Stock Purchase Plan, Activity

A summary of activity of the 2012 Plan, and the 2018 inducement option (which was issued to a Lineage executive outside of all equity plans), is as follows (in thousands, except per share amounts):

	Number of Options Outstanding			Weighted Average Exercise Price
December 31, 2022		12,172		$	1.83
Options exercised		(56	)	$	0.84
Options expired/forfeited/cancelled		(382	)	$	1.83
June 30, 2023		11,734		$	1.83
Options exercisable at June 30, 2023		9,437		$	1.79

- 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.

+ References

+ Details

Commitments and Contingencies (Details Narrative)								1 Months Ended										6 Months Ended
Commitments and Contingencies (Details Narrative)	Nov. 01, 2022 USD ($)	Nov. 01, 2022 ILS (₪)	Aug. 01, 2022 USD ($)	Aug. 01, 2022 ILS (₪)	Dec. 17, 2021 USD ($)	Nov. 30, 2021 USD ($) ft² m²	May 06, 2020 GBP (£)	Feb. 28, 2023 USD ($)	Sep. 30, 2022 ft²	Aug. 31, 2022 ft² m²	Jan. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	May 31, 2020 USD ($)	May 31, 2020 GBP (£)	May 31, 2019 USD ($) ft²	Jan. 31, 2018 USD ($) ft² m²	Jan. 31, 2018 ILS (₪) ft² m²	Jun. 30, 2023 USD ($) ft² m²	Jun. 30, 2023 ILS (₪) ft² m²	Nov. 30, 2021 ILS (₪) ft² m²	Jun. 15, 2017
Loss Contingencies [Line Items]
Upfront payment											$ 50,000,000.0	$ 50,000,000.0						$ 14,300,000
Additional milestone payments												$ 620,000,000.0
Grants awarded percentage																		50.00%	50.00%
Royalty payment percentage						24.30%														24.30%	50.00%
Aggregate cap amount																		$ 92,100,000
Sublicensing fee percentage					21.50%
Payments for Advance to Affiliate					$ 50,000,000.0
Insurance deductable								$ 25,000
ITI Collaboration Agreement [Member]
Loss Contingencies [Line Items]
Upfront payment																		500,000
Budgetary commitment amount																		2,200,000
Purchase obligation																		1,600,000
Milestone payment received																		500,000
License Agreement [Member]
Loss Contingencies [Line Items]
Agreed signature fee amount													$ 1,600,000
Settlement Agreement [Member]
Loss Contingencies [Line Items]
Litigation settlement amount								10,650,000
Settlement Agreement [Member] \| Insurers [Member]
Loss Contingencies [Line Items]
Litigation settlement amount								7,120,000
Settlement Agreement [Member] \| Parent Company [Member]
Loss Contingencies [Line Items]
Litigation settlement amount								$ 3,530,000
Israel Innovation Authority [Member]
Loss Contingencies [Line Items]
Loss contingency accrual, payments											12,100,000
Hadasit Medical Research Services and Development Ltd [Member]
Loss Contingencies [Line Items]
Loss contingency accrual, payments											$ 8,900,000
Pay costs percentage											21.50%
Hadasit Medical Research Services and Development Ltd [Member] \| Maximum [Member]
Loss Contingencies [Line Items]
Contingency withheld amount											$ 1,900,000
GBP [Member] \| License Agreement [Member]
Loss Contingencies [Line Items]
Agreed signature fee amount \| £														£ 1,250,000
Clinical regulatory milestone \| £							£ 8,000,000
Sales related milestones \| £							£ 22,500,000
Cell Cure [Member]
Loss Contingencies [Line Items]
Rentable area \| ft²						1,432										10,054	10,054			1,432
Base rent						$ 3,757
Land subject to ground leases \| m²						133										934	934			133
Lessee operating lease renewal term description						option to extend the lease for five years										option to extend the lease for five years	option to extend the lease for five years
Base rent and construction allowance per month																$ 26,000
Payments for rent	$ 3,951	₪ 12,494
Cell Cure [Member] \| NIS [Member]
Loss Contingencies [Line Items]
Base rent \| ₪																				₪ 1,880
Base rent and construction allowance per month \| ₪																	₪ 93,827
Carlsbad Lease [Member]
Loss Contingencies [Line Items]
Rentable area \| ft²															8,841
Lease expiration date															Mar. 31, 2026
Base rent															$ 24,666
Increased rent amount															$ 25,197
Secuirty deposit																		17,850
Carlsbad Sub Lease [Member]
Loss Contingencies [Line Items]
Rentable area \| ft²									4,500
Lease expiration date									Mar. 31, 2024
Base rent																		22,500
Secuirty deposit																		22,500
Lease commencement date									Oct. 01, 2022
Office and Laboratory Space, Jerusalem, Israel [Member] \| NIS [Member]
Loss Contingencies [Line Items]
Base rent \| ₪																			₪ 39,776
Office and Laboratory Space, Jerusalem, Israel [Member] \| December 31, 2018 Exchange Rate [Member]
Loss Contingencies [Line Items]
Base rent																		$ 12,200
Office and Laboratory Space, Jerusalem, Israel [Member] \| Cell Cure [Member]
Loss Contingencies [Line Items]
Rentable area \| ft²										3,229								7,842	7,842
Lease expiration date										Dec. 31, 2027								Dec. 31, 2027
Land subject to ground leases \| m²										300								728.5	728.5
Base monthly rent			$ 4,800	₪ 16,350
January 2018 Lease [Member]
Loss Contingencies [Line Items]
Deposit assets																		$ 439,000

Accounts Payable and Accrued Liabilities (Tables)

6 Months Ended

Jun. 30, 2023

Payables and Accruals [Abstract]

Schedule of Accounts Payable and Accrued Liabilities

At June 30, 2023 and December 31, 2022 accounts payable and accrued liabilities consisted of the following (in thousands):

	June 30, 2023		December 31,
	(Unaudited)		2022
Accounts payable	$	2,187	$	2,393
Accrued compensation		1,917		2,382
Accrued liabilities ⁽¹⁾		581		3,833
Total	$	4,685	$	8,608

(1)	The decrease in accrued liabilities was due to a payment made in connection with the settlement of litigation in February 2023 related to the Asterias Merger. See Note 14 (Commitment and Contingencies) for additional information.

Schedule of Lineage's Ownership of Outstanding Shares of its Subsidiaries (Details) (Parenthetical) - shares	Jul. 31, 2022	Dec. 31, 2021
Cell Cure Neurosciences Ltd [Member]
Ownership percentage		99.00%
Hadasit Bio-Holdings Ltd. [Member]
Class of warrant or right, number of securities called by warrants or rights	21,999

Condensed Consolidated Balance Sheets - USD ($)
$ in Thousands

Jun. 30, 2023

Dec. 31, 2022

CURRENT ASSETS

Cash and cash equivalents

$ 33,886

$ 11,355

Marketable securities

12,039

46,520

Accounts receivable, net (Note 3)

443

297

Prepaid expenses and other current assets

2,123

1,828

Total current assets

48,491

60,000

NONCURRENT ASSETS

Property and equipment, net (Notes 6 and 14)

5,310

5,673

Deposits and other long-term assets

588

627

Goodwill

^[1]

10,672

Intangible assets, net

46,627

46,692

TOTAL ASSETS

111,688

123,664

CURRENT LIABILITIES

Accounts payable and accrued liabilities

4,685

8,608

Lease liabilities, current portion (Note 14)

933

916

Financing lease, current portion (Note 14)

Deferred revenues (Note 3)

10,379

9,421

Other current liabilities

Total current liabilities

16,052

18,981

LONG-TERM LIABILITIES

Deferred tax liability

273

2,076

Deferred revenues, net of current portion (Note 3)

21,688

27,725

Lease liability, net of current portion (Note 14)

2,304

2,860

Financing lease, net of current portion (Note 14)

113

Other long-term liabilities

TOTAL LIABILITIES

40,430

51,728

Commitments and contingencies (Note 14)

SHAREHOLDERS’ EQUITY

Preferred shares, no par value, authorized 2,000 shares; none issued and outstanding as of June 30, 2023 and December 31, 2022

Common shares, no par value, 250,000 shares authorized; 174,439 and 170,093 shares issued and outstanding as of June 30, 2023 and December 31, 2022, respectively

448,249

440,280

Accumulated other comprehensive loss

(2,611)

(3,571)

Accumulated deficit

(372,971)

(363,370)

Lineage Cell Therapeutics, Inc. shareholders’ equity

72,667

73,339

Noncontrolling deficit

(1,409)

(1,403)

Total shareholders’ equity

71,258

71,936

TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY

$ 111,688

$ 123,664

[1]	Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired and liabilities assumed in the Asterias Merger, see Note 14 (Commitment and Contingencies) for further discussion on the Asterias Merger.

Goodwill and Intangible Assets, Net

6 Months Ended

Jun. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets, Net

7. Goodwill and Intangible Assets, Net

At June 30, 2023 and December 31, 2022 goodwill and intangible assets, net consisted of the following (in thousands):

	June 30, 2023			December 31,
	(Unaudited)			2022
Goodwill ⁽¹⁾	$	10,672		$	10,672

Intangible assets:
Acquired IPR&D – OPC1 (from the Asterias Merger) ⁽²⁾	$	31,700		$	31,700
Acquired IPR&D – VAC (from the Asterias Merger) ⁽²⁾		14,840			14,840
Intangible assets subject to amortization:
Acquired patents		18,953			18,953
Acquired royalty contracts ⁽³⁾		650			650
Total intangible assets		66,143			66,143
Accumulated amortization ⁽⁴⁾		(19,516	)		(19,451	)
Intangible assets, net	$	46,627		$	46,692

(1)	Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired and liabilities assumed in the Asterias Merger, see Note 14 (Commitment and Contingencies) for further discussion on the Asterias Merger.

(2)

Asterias had two in-process research and development (“IPR&D”) intangible assets that were valued at $46.5 million as part of the purchase price allocation performed in connection with the Asterias Merger. The fair value of these assets consisted of $31.7 million pertaining to the OPC1 program and $14.8 million pertaining to the VAC platform.

(3)

Asterias had royalty cash flows under patent families it acquired from Geron Corporation (“Geron”). Such patent families are expected to continue to generate revenue, are not used in the OPC1 or the VAC platform, and are considered to be separate long-lived intangible assets under Accounting Standards Codifications (“ASC”) Topic 805, Business Combinations.

(4)

As of June 30, 2023 acquired patents were fully amortized and the acquired royalty contracts had a remaining unamortized balance of approximately $87,000.

Lineage amortizes its intangible assets over an estimated period of 5 to 10 years on a straight-line basis. Lineage recognized approximately $32,000 in amortization expense of intangible assets during each of the three months ended June 30, 2023 and 2022, and $65,000 during each of the six months ended June 30, 2023 and 2022.

Amortization of intangible assets for periods subsequent to June 30, 2023 is as follows (in thousands):

Year Ending December 31,	Amortization Expense
2023	$	65
2024		22
Total	$	87

Related Party Transactions (Details Narrative)	6 Months Ended
Related Party Transactions (Details Narrative)	Jun. 30, 2023 USD ($)
Neal Bradsher [Member] \| Broadwood Partners, L.P [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Legal expenses	$ 625,000

Schedule Of Computation Of Diluted Net Loss Per Common Share (Details) - shares shares in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Stock Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Antidilutive securities, shares	22,846	18,832	22,846	18,832
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Antidilutive securities, shares	759	967	759	967

- 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.

+ References

+ Details

Commitments and Contingencies

6 Months Ended

Jun. 30, 2023

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

14. Commitments and Contingencies

Real Property Leases

Carlsbad Lease

In May 2019, Lineage entered into a lease for approximately 8,841 square feet of rentable space in an office park in Carlsbad, California. The lease was amended in December 2022 and the term was extended for a period of thirty-seven months (the “Extended Term”) commencing on March 1, 2023 (the “Extended Term Commencement Date”). The lease expires on March 31, 2026, and rent was abated for months two through four of the Extended Term. The monthly base rent was $24,666 through the Extended Term Commencement Date, after which it increased to $25,197. As security for the performance of its obligations under the lease, Lineage provided the landlord a security deposit of $17,850, which is included in deposits and other long-term assets on the condensed consolidated balance sheet as of June 30, 2023.

In addition to base rent, Lineage pays a pro-rata portion of increases in certain expenses, including real property taxes, utilities (to the extent not separately metered to the leased space) and the landlord’s operating expenses, over the amounts of those expenses incurred by the landlord. These pro-rata charges are expensed as incurred and excluded from the calculation of the ROU assets and lease liabilities.

Carlsbad Sublease

In September 2022, Lineage entered into a sublease for approximately 4,500 square feet of rentable industrial space in Carlsbad, California for a term that commenced on October 1, 2022 and expires on March 31, 2024. As security for the performance of its obligations under the sublease, Lineage provided the landlord with a security deposit of $22,500. Base rent is $22,500 per month until the sublease expires.

Cell Cure Leases

Cell Cure leases 728.5 square meters (approximately 7,842 square feet) of office and laboratory space in Jerusalem, Israel under a lease that expires December 31, 2027, with an option to extend the lease for five years. Base monthly rent is NIS 39,776 (approximately $12,200 per month). In addition to base rent, Cell Cure pays a pro-rata share of real property taxes and certain costs related to the operation and maintenance of the building in which the leased premises are located. These pro-rata charges are expensed as incurred and excluded from the calculation of the ROU assets and lease liabilities.

In January 2018, Cell Cure entered into a lease for an additional 934 square meters (approximately 10,054 square feet) of office space in the same facility that expires on December 31, 2027, with an option to extend the lease for five years. Base rent and construction allowance payments are NIS 93,827 per month (approximately $26,000 per month). Cell Cure has a security deposit denominated in NIS with the landlord held as restricted cash during the term of its facility lease. The value of this security deposit in USD fluctuates based upon currency exchange rates and was $439,000 as of June 30, 2023, which is included in deposits and other long-term assets on the condensed consolidated balance sheet.

In November 2021, Cell Cure entered into a lease for an additional 133 square meters (approximately 1,432 square feet) of office space in the same facility that commenced on December 1, 2021, and expires on December 31, 2027, with an option to extend the lease for five years. The base monthly rent was NIS 11,880 (approximately US $3,757) through October 31, 2022 and increased to NIS 12,494 (approximately US $3,951) on November 1, 2022.

In August 2022, Cell Cure entered into a lease for 300 square meters (approximately 3,229 square feet) of office and laboratory space in Jerusalem, Israel that expires on December 31, 2027, with an option to extend the lease for five years. Base monthly rent is 16,350 NIS (approximately $4,800 per month). When executing this lease, Cell Cure modified the expiration dates and options terms for the leases identified above to align with this lease.

Supplemental Information – Leases

Supplemental cash flow information related to leases is as follows (in thousands):


	Six Months ended June 30,
	2023		2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	538	$	508
Operating cash flows from financing leases	$	5	$	9
Financing cash flows from financing leases	$	29	$	15

Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$	-	$	33
Finance leases	$	79	$	-

Supplemental balance sheet information related to leases was as follows (in thousands, except lease term and discount rate):

	June 30, 2023			December 31,
	(Unaudited)			2022
Operating leases
Right-of-use assets, net	$	2,940		$	3,517

Right-of-use lease liabilities, current	$	933		$	916
Right-of-use lease liabilities, noncurrent		2,304			2,860
Total operating lease liabilities	$	3,237		$	3,776

Financing leases
Right-of-use assets, net	$	157		$	105

Lease liabilities, current	$	54		$	29
Lease liabilities, noncurrent		113			84
Total finance lease liabilities		167			113

Other current liabilities		-			7
Total finance lease liabilities	$	167		$	120

Weighted average remaining lease term

Operating leases		3.9 years			4.3 years
Finance leases		3.4 years			4.1 years
Weighted average discount rate
Operating leases		6.4	%		6.3	%
Finance leases		6.8	%		6.9	%

Future minimum lease commitments are as follows as of June 30, 2023 (in thousands):

	(Unaudited)
	Operating Leases			Finance Leases
Year Ending December 31,
2023	$	564		$	32
2024		942			61
2025		872			50
2026		637			26
2027		675			19
Total lease payments		3,690			188
Less imputed interest		(453	)		(21	)
Total	$	3,237		$	167

Collaborations

Roche Agreement

In December 2021, Lineage entered into the Roche Agreement, wherein Lineage granted to Roche exclusive worldwide rights to develop and commercialize RPE cell therapies, including Lineage’s proprietary cell therapy known as OpRegen, for the treatment of ocular disorders, including GA secondary to AMD.

Under the terms of the Roche Agreement, Roche paid Lineage a $50.0 million upfront payment and Lineage is eligible to receive up to an additional $620.0 million in certain developmental, regulatory and commercialization milestone payments. Lineage also is eligible for tiered double-digit percentage royalties on net sales of OpRegen in the U.S and other major markets. All regulatory and commercial milestone payments and royalty payments are subject to the existence of certain intellectual property rights that cover OpRegen at the time such payments would otherwise become due, and the royalty payments on net sales of OpRegen are subject to financial offsets based on the existence of competing products. Roche assumed responsibility for further clinical development and commercialization of OpRegen. Lineage is responsible for completing activities related to the ongoing clinical study, for which enrollment is complete, and performing certain manufacturing and process development activities.

Unless earlier terminated by either party, the Roche Agreement will expire on a product-by-product and country-by-country basis upon the expiration of all of Roche’s payment obligations under the agreement. Roche may terminate the agreement in its entirety, or on a product-by-product or country-by-country basis, at any time with advance written notice. Either party may terminate the agreement in its entirety with written notice for the other party’s material breach if such party fails to cure the breach or upon certain insolvency events involving the other party.

In January 2022, Lineage received the $50.0 million upfront payment from Roche. Subsequently, Lineage, via Cell Cure, paid $12.1 million to the IIA, and $8.9 million to Hadasit Medical Research Services and Development Ltd. (“Hadasit’). Such payments were made in accordance with obligations under the Innovation Law (as discussed below) and under the terms of Cell Cure’s agreements with Hadasit (as discussed below). The payment to Hadasit was reduced by $1.9 million in accordance with the provisions of such agreements discussed below that reduce the sublicensing fee payable to Hadasit for costs related to Lineage’s performance obligations under the Roche Agreement. To the extent such costs are not incurred within five years after the execution of the Roche Agreement, Cell Cure will be required to pay Hadasit 21.5% of the amount of costs not incurred.

ITI Collaboration Agreement

Under Lineage’s collaborative agreement with Immunomic Therapeutics, Inc. (“ITI”), Lineage agreed to perform up to approximately $2.2 million worth of certain research, development, manufacturing, and oversight activities related to the development of an allogeneic VAC-CMV product candidate. ITI will reimburse Lineage for these costs and full-time employee costs for the manufacturing of the VAC-CMV product candidate. As of June 30, 2023, Lineage has a remaining performance obligation of approximately $1.6 million for the aforementioned activities. Upon execution of the agreement in April 2021, $0.5 million was paid by ITI to Lineage. Upon delivery of research-grade VAC-CMV product generated by Lineage, ITI paid an additional $0.5 million in August 2021. ITI is currently evaluating its next step under the agreement.

Agreements with Hadasit and IIA

The OpRegen program was supported in part with licenses to technology obtained from Hadasit, the technology transfer company of Hadassah Medical Center, and through a series of research grants from the IIA, an independent agency created to address the needs of global innovation ecosystems. A subset of the intellectual property underlying OpRegen was originally generated at Hadassah Medical Center and licensed to Cell Cure for further development.

Under the Encouragement of Research, Development and Technological Innovation in the Industry Law 5744, and the regulations, guidelines, rules, procedures and benefit tracks thereunder (collectively, the “Innovation Law”), annual research and development programs that meet specified criteria and were approved by a committee of the IIA were eligible for grants. The grants awarded were typically up to 50% of the project’s expenditures, as determined by the IIA committee and subject to the benefit track under which the grant was awarded.

The terms of the grants under the Innovation Law generally require that the products developed as part of the programs under which the grants were given be manufactured in Israel. The know-how developed thereunder may not be transferred outside of Israel unless prior written approval is received from the IIA. Transfer of IIA-funded know-how outside of Israel is subject to approval and payment of a redemption fee to the IIA calculated according to formulas provided under the Innovation Law. In November 2021, the IIA research committee approved an application made by Cell Cure with respect to the grant of an exclusive license and transfer of the technological know-how for OpRegen to Roche. Under the provisions for the redemption fee, Lineage is obligated to pay the IIA approximately 24.3% of the upfront, milestone, and royalty payments which may be received under the Roche Agreement, up to an aggregate cap on all payments, such cap growing over time via interest accrual until paid in full. As of June 30, 2023, the aggregate cap amount was approximately $92.1 million.

Pursuant to the Second Amended and Restated License Agreement, dated June 15, 2017, between Cell Cure and Hadasit, and a certain letter agreement entered into on December 17, 2021, Hadasit was entitled to, and was paid, a sublicensing fee of 21.5% of the $50.0 million upfront payment under the Roche Agreement (subject to certain reductions, including for costs related to Lineage’s performance obligations under the Roche Agreement) and of any milestone payments, and up to 50% of all royalty payments (subject to a maximum payment of 5% of net sales of products), Lineage receives under the Roche Agreement. The letter agreement generally terminates upon the termination of the Roche Agreement.

Second Amendment to Clinical Trial and Option Agreement and License Agreement with Cancer Research UK

In May 2020, Lineage and Asterias entered into a Second Amendment to Clinical Trial and Option Agreement (the “CTOA Amendment”) with CRUK and Cancer Research Technology (“CRT”), which amends the Clinical Trial and Option Agreement entered into between Asterias, CRUK and CRT dated September 8, 2014, as amended September 8, 2014. Pursuant to the CTOA Amendment, Lineage assumed all obligations of Asterias and exercised early its option to acquire data generated in the Phase 1 clinical trial of VAC2 in non-small cell lung cancer being conducted by CRUK.

Lineage and CRT effectuated the option by simultaneously entering into a license agreement (the “CRT License Agreement”) pursuant to which Lineage paid a signature fee of £1,250,000 (approximately $1.6 million). For the primary licensed product for the first indication, the CRT License Agreement provides for milestone fees of up to £8,000,000 based upon initiation of a Phase 3 clinical trial and the filing for regulatory approval and up to £22,500,000 in sales-based milestones payments. Additional milestone fees and sales-based milestone payments would be payable for other products or indications, and mid-single-digit royalty payments are payable on sales of commercial products.

Either party may terminate the CRT License Agreement for the uncured material breach of the other party. CRT may terminate the CRT License Agreement in the case of Lineage’s insolvency or if Lineage ceases all development and commercialization of all products under the CRT License Agreement.

Other Contingent Obligations

We have obligations under license agreements and grants received from government entities to make future payments to third parties, which become due and payable on the achievement of certain development, regulatory and commercial milestones or on the sublicense of our rights to another party. These commitments include sublicense fees, milestone payments, redemption fees and royalties. Sublicense fees are payable to licensors or government entities when we sublicense underlying intellectual property to third parties; the fees are based on a percentage of the license fees we receive from sublicensees. Milestone payments are due to licensors or government entities upon the future achievement of certain development and regulatory milestones. Redemption fees due to the IIA under the Innovation Law are due upon receipt of any milestone and royalties received under the Roche Agreement. Royalties are payable to licensors or government entities based on a percentage of net sales of licensed products. As of June 30, 2023, we have not included these commitments on our condensed consolidated balance sheet because the achievement and timing of these events are not fixed and determinable.

Litigation – General

From time to time, we are subject to legal proceedings and claims in the ordinary course of business. While management presently believes that the ultimate outcome of these proceedings, individually and in the aggregate, will not materially harm our financial position, cash flows, or overall trends in results of operations, legal proceedings are subject to inherent uncertainties, and unfavorable rulings or outcomes could occur that have individually or in aggregate, a material adverse effect on our business, financial condition or operating results. We are not currently subject to any pending material litigation, other than ordinary routine litigation incidental to our business.

Asterias Merger

In November 2018, Lineage, Asterias Biotherapeutics, Inc. (“Asterias”), and Patrick Merger Sub, Inc., a wholly owned subsidiary of Lineage, entered into an Agreement and Plan of Merger pursuant to which Lineage agreed to acquire all of the outstanding common stock of Asterias in a stock-for-stock transaction (the “Asterias Merger”). The Asterias Merger closed in March 2019. In October 2019, a putative class action lawsuit was filed against the company and certain other named defendants challenging the Asterias Merger.

In February 2023, the court approved a Stipulation and Agreement of Compromise and Settlement pursuant to which, Lineage and certain insurers of the defendants paid $10.65 million (the “Settlement Amount”) into a fund created for the benefit of the purported class and in consideration for the full and final release, settlement and discharge of all claims. Approximately $7.12 million of the Settlement Amount was funded by certain insurers and approximately $3.53 million was paid by Lineage in cash.

Lineage and all defendants have denied, and continue to deny, the claims alleged in the lawsuit and the settlement does not reflect or constitute any admission, concession, presumption, proof, evidence or finding of any liability, fault, wrongdoing or injury or damages, or of any wrongful conduct, acts or omissions on the part any defendant.

Premvia Litigation Settlement

In July 2019, the Company, along with other named defendants, was sued in the Superior Court of the State of California in a matter captioned Gonzalez v. Aronowitz, M.D., et al. The plaintiff asserted medical negligence and product liability causes of action relating to the 2017 and 2018 use in a clinical trial of a product candidate, Premvia, that the Company is no longer developing and has no plans to pursue, and that is not related to the cell therapy candidates the Company currently is developing. In February 2023, the Company and the other defendants each entered into settlement agreements with the plaintiff pursuant to which the defendants without admitting any liability, which the defendants expressly denied, each agreed to pay specified amounts to the plaintiff in exchange for a full settlement and release and discharge of claims. The Company’s insurance covered the full amount paid by the Company excluding the $25,000 insurance deductible.

HBL Books and Records Request

On April 17, 2023, Cell Cure Neurosciences Ltd. (“Cell Cure”), Lineage’s subsidiary, received a motion for disclosure of documents pursuant to Section 198A of the Israeli Companies Law 5759-1999. The motion was filed in the district court in Tel Aviv-Yafo by HBL Hadasit Bio-Holdings Ltd. (“HBL”), currently an approximately 5% shareholder of Cell Cure. According to the motion, the requested production of documents is intended to allow HBL to examine the possibility of pursuing a derivative action related to, among other things, the validity of an intercompany Collaboration and License Agreement (the “Intercompany Agreement”) entered into between Lineage and Cell Cure pursuant to which Cell Cure conveyed certain rights and other assets to Lineage, and Lineage agreed to undertake certain liabilities and obligations of Cell Cure relating to the OpRegen® program. In its motion, HBL alleges, among other things, that Lineage, in its capacity as Cell Cure’s controlling shareholder, and members of Cell Cure’s board of directors caused damage to Cell Cure because the Intercompany Agreement was an interested party transaction that was not fairly priced and exploits Cell Cure’s resources for the benefit of Lineage. The motion seeks an order to compel Cell Cure to disclose and deliver to HBL the documents described in the motion, such additional, cumulative, or alternative relief as the court deems appropriate, and reimbursement of HBL’s expenses, including attorneys’ fees. Cell Cure filed an opposition to the motion on July 9, 2023. It is impossible at this time to assess whether the outcome of this proceeding will have a material adverse effect on Lineage’s consolidated results of operations, cash flows or financial position. Therefore, in accordance with ASC 450, Contingencies, Lineage has not recorded any accrual for a contingent liability associated with this legal proceeding based on its belief that a liability, while possible, is not probable nor estimable, and any range of potential contingent liability amounts cannot be reasonably estimated at this time. Lineage records legal expenses as incurred.

Employment Contracts

Lineage has employment agreements with all of its executive officers. Under the provisions of the agreements, Lineage may be required to incur severance obligations for matters relating to changes in control, as defined in the agreements, and involuntary terminations.

Indemnification

In the normal course of business, Lineage may agree to indemnify and reimburse other parties, typically Lineage’s clinical research organizations, investigators, clinical sites, and suppliers, for losses and expenses suffered or incurred by the indemnified parties arising from claims of third parties in connection with the use or testing of Lineage’s products and services. Indemnification could also cover third party infringement claims with respect to patent rights, copyrights, or other intellectual property pertaining to Lineage products and services. The term of these indemnification agreements generally continue in effect after the termination or expiration of the particular research, development, services, or license agreement to which they relate. The potential future payments Lineage could be required to make under these indemnification agreements will generally not be subject to any specified maximum amount. Generally, Lineage has not been subject to any material claims or demands for indemnification. Lineage maintains liability insurance policies that limit its financial exposure under the indemnification agreements. Accordingly, Lineage has not recorded any liabilities for these agreements as of June 30, 2023 or December 31, 2022.

Royalty Obligations and License Fees

We have licensing agreements with research institutions, universities and other parties providing us with certain rights to use intellectual property in conducting research and development activities in exchange for the payment of royalties on future product sales, if any. In addition, in order to maintain these licenses and other rights, we must comply with various conditions including the payment of patent related costs and annual minimum maintenance fees.

As part of the Asterias Merger, Lineage acquired certain royalty revenues for cash flows generated under patent families that Asterias acquired from Geron Corporation. Lineage continues to make royalty payments to Geron from royalties generated from these patents.

Schedule of Future Minimum Lease Commitments (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Operating Lease [Member]
Lessee, Operating Lease, Liability, to be Paid, Fiscal Year Maturity [Abstract]
2023	$ 564
2024	942
2025	872
2026	637
2027	675
Total lease payments	3,690
Less imputed interest	(453)
Total	3,237	$ 3,776
Financing Leases [Member]
Finance Lease, Liability, to be Paid, Fiscal Year Maturity [Abstract]
2023	32
2024	61
2025	50
2026	26
2027	19
Total lease payments	188
Less imputed interest	(21)
Total	$ 167

Schedule of Goodwill and Intangible Assets Net (Details) (Parenthetical) - USD ($)
$ in Thousands

6 Months Ended

Jun. 30, 2023

Dec. 31, 2022

Finite-Lived Intangible Assets [Line Items]

Intangible assets acquired

$ 46,500

Fair value of intangible assets

66,143

$ 66,143

Unamortized remaining balance

87,000

IPR&D - OPC1 [Member]

Finite-Lived Intangible Assets [Line Items]

Fair value of intangible assets

^[1]

31,700

IPR&D - VAC [Member]

Finite-Lived Intangible Assets [Line Items]

Fair value of intangible assets

^[1]

$ 14,840

[1]

Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2023

Fair Value Disclosures [Abstract]

Schedule of Fair Value of Assets and Liabilities Valued on Recurring Basis

We measure our money market fund, marketable securities and our liability classified warrants at fair value on a recurring basis. The fair values of such assets and liabilities were as follows for June 30, 2023 and December 31, 2022 (in thousands):

			Fair Value Measurements Using
	Balance at June 30, 2023		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:
Money market fund ⁽¹⁾	$	25,641	$	25,641	$	-	$	-
Marketable debt securities		11,727		11,727		-		-
Marketable equity securities		312		312		-		-
Total assets measured at fair value	$	37,680	$	37,680	$	-	$	-
Liabilities:
Warrants to purchase Cell Cure ordinary shares ⁽²⁾	$	1	$	-	$	-	$	1
Total liabilities measured at fair value	$	1	$	-	$	-	$	1

			Fair Value Measurements Using
	Balance at December 31, 2022		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:
Money market fund ⁽¹⁾	$	4,102	$	4,102	$	-	$	-
Marketable debt securities		46,097		46,097		-		-
Marketable equity securities		423		423		-		-
Total assets measured at fair value	$	50,622	$	50,622	$	-	$	-
Liabilities:
Warrants to purchase Cell Cure ordinary shares ⁽²⁾	$	2	$	-	$	-	$	2
Total liabilities measured at fair value	$	2	$	-	$	-	$	2

(1)	Included in cash and cash equivalents in the accompanying condensed consolidated balance sheet.
(2)	Included in other current liabilities and/or long-term liabilities in the accompanying condensed consolidated balance sheet.

Property and Equipment, Net (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Financing leases related to property and equipment	$ 196,000		$ 196,000		$ 121,000
Depreciation and amortization	$ 138,000	$ 146,000	$ 276,000	$ 296,000

Fair Value Measurements

6 Months Ended

Jun. 30, 2023

Fair Value Disclosures [Abstract]

Fair Value Measurements

9. Fair Value Measurements

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. To increase the comparability of fair value measures, the following hierarchy prioritizes the inputs to valuation methodologies used to measure fair value (ASC 820-10-50), Fair Value Measurements and Disclosures:

●

Level 1 – Inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets.

●

Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

●

Level 3 – Inputs to the valuation methodology are unobservable; that reflect management’s own assumptions about the assumptions market participants would make and significant to the fair value.

We have not transferred any instruments between the three levels of the fair value hierarchy.

			Fair Value Measurements Using
	Balance at June 30, 2023		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:
Money market fund ⁽¹⁾	$	25,641	$	25,641	$	-	$	-
Marketable debt securities		11,727		11,727		-		-
Marketable equity securities		312		312		-		-
Total assets measured at fair value	$	37,680	$	37,680	$	-	$	-
Liabilities:
Warrants to purchase Cell Cure ordinary shares ⁽²⁾	$	1	$	-	$	-	$	1
Total liabilities measured at fair value	$	1	$	-	$	-	$	1

			Fair Value Measurements Using
	Balance at December 31, 2022		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:
Money market fund ⁽¹⁾	$	4,102	$	4,102	$	-	$	-
Marketable debt securities		46,097		46,097		-		-
Marketable equity securities		423		423		-		-
Total assets measured at fair value	$	50,622	$	50,622	$	-	$	-
Liabilities:
Warrants to purchase Cell Cure ordinary shares ⁽²⁾	$	2	$	-	$	-	$	2
Total liabilities measured at fair value	$	2	$	-	$	-	$	2

(1)	Included in cash and cash equivalents in the accompanying condensed consolidated balance sheet.
(2)	Included in other current liabilities and/or long-term liabilities in the accompanying condensed consolidated balance sheet.

Lineage’s marketable equity securities includes the shares of stock of OncoCyte and Hadasit Bio-Holdings Ltd (“HBL”). Both securities have readily determinable fair values and are measured at fair value and reported as current assets on the accompanying condensed consolidated balance sheets based on the closing trading price of the security as of the date being presented.

The carrying value of cash, restricted cash, accounts receivable, accounts payable, and accrued liabilities approximate their respective fair values due to their relative short maturities.

- 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

Schedule of Goodwill and Intangible Assets Net (Details) - USD ($)
$ in Thousands

Jun. 30, 2023

Dec. 31, 2022

Finite-Lived Intangible Assets [Line Items]

Goodwill

^[1]

$ 10,672

Total intangible assets

66,143

Accumulated amortization

^[2]

(19,516)

(19,451)

Intangible assets, net

46,627

46,692

IPR&D - OPC1 [Member]

Finite-Lived Intangible Assets [Line Items]

Total intangible assets

^[3]

31,700

IPR&D - VAC [Member]

Finite-Lived Intangible Assets [Line Items]

Total intangible assets

^[3]

14,840

Patents [Member]

Finite-Lived Intangible Assets [Line Items]

Total intangible assets

18,953

Royalty Contracts [Member]

Finite-Lived Intangible Assets [Line Items]

Total intangible assets

^[4]

$ 650

[1]	Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired and liabilities assumed in the Asterias Merger, see Note 14 (Commitment and Contingencies) for further discussion on the Asterias Merger.
[2]	As of June 30, 2023 acquired patents were fully amortized and the acquired royalty contracts had a remaining unamortized balance of approximately $87,000.
[3]	Asterias had two in-process research and development (“IPR&D”) intangible assets that were valued at $46.5 million as part of the purchase price allocation performed in connection with the Asterias Merger. The fair value of these assets consisted of $31.7 million pertaining to the OPC1 program and $14.8 million pertaining to the VAC platform.
[4]	Asterias had royalty cash flows under patent families it acquired from Geron Corporation (“Geron”). Such patent families are expected to continue to generate revenue, are not used in the OPC1 or the VAC platform, and are considered to be separate long-lived intangible assets under Accounting Standards Codifications (“ASC”) Topic 805, Business Combinations.

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

Schedule of Disaggregated Revenues (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Disaggregation of Revenue [Line Items]
Total revenues under collaborative agreements	$ 2,871	$ 4,148	$ 4,992	$ 9,013
Total revenue	3,225	4,553	5,611	9,790
Royalty [Member]
Disaggregation of Revenue [Line Items]
Royalties and license fees	354	405	619	777
Upfront License Fees [Member]
Disaggregation of Revenue [Line Items]
Total revenues under collaborative agreements	$ 2,871	$ 4,148	$ 4,992	$ 9,013

- 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.

+ References + Details

- Definition

Amount, including 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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
-Section 50
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Section 50
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-4

+ Details

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

+ References

+ Details

Revenue

6 Months Ended

Jun. 30, 2023

Revenue from Contract with Customer [Abstract]

Revenue

3. Revenue

Our disaggregated revenues were as follows for the periods presented (in thousands):

Schedule of Disaggregated Revenues

	2023		2022		2023		2022
	Three Months ended June 30,				Six Months ended June 30,
	2023		2022		2023		2022
Royalties and license fees	$	354	$	405	$	619	$	777

Revenues under collaborative agreements
Upfront license fees	$	2,871	$	4,148	$	4,992	$	9,013
Total revenues under collaborative agreements	$	2,871	$	4,148	$	4,992	$	9,013

Total revenue	$	3,225	$	4,553	$	5,611	$	9,790

During the three and six months ended June 30, 2023, we recognized $3.2 million and $5.6 million in total revenue, respectively, of which $2.9 million and $5.0 million, respectively, was recognized in collaboration revenues related to the $50.0 million upfront payment from Roche, which was included in deferred revenues at December 31, 2022.

During the three and six months ended June 30, 2022, we recognized $4.6 million and $9.8 million in total revenue, respectively, of which $4.1 million and $9.0 million, respectively, was recognized in collaboration revenues related to the $50.0 million upfront payment from Roche, which was included in deferred revenues at December 31, 2021.

We are recognizing the $50.0 million upfront payment under the Roche Agreement utilizing an input method of costs incurred over total estimated costs to be incurred. At each reporting period, we update our total estimated collaboration costs, and any resulting adjustments are recorded on a cumulative basis which would affect revenue and net income (loss) in the period of adjustment. We believe the input methodology represents the most appropriate measure of progress towards satisfaction of the identified performance obligations.

Accounts receivable, net, and deferred revenues (contract liabilities) from contracts with customers, including collaboration partners, consisted of the following (in thousands):

June 30,

2023

December 31, 2022

Accounts receivable, net (1)

406

297

Deferred revenues

32,067

37,146

(1)	Excludes government grants as Lineage has determined government grants are outside the scope of ASU 2014-09 – Revenue from Contracts with Customers (Topic 606).

As of June 30, 2023, the amounts included in the transaction price of our contracts with customers (ASU 2014-09 – Revenue from Contracts with Customers (Topic 606)), including collaboration partners, and allocated goods and services not yet provided were $33.7 million, of which $32.1 million has been collected and is reported as deferred revenues, and $1.6 million relates to unfulfilled commitments related to the ITI collaboration (see Note 14 (Commitments and Contingencies) for additional information), the latter is currently estimated to be delivered by the end of the second quarter of 2024. Of the total deferred revenues of $32.1 million, approximately $10.4 million is expected to be recognized within the next 12 months.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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+ Details

Basis of Presentation, Liquidity and Summary of Significant Accounting Policies (Policies)

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

Principles of consolidation

Principles of consolidation

Subsidiary

Field of Business

Lineage

Ownership

Country

Cell Cure Neurosciences Ltd.

Manufacturing of Lineage’s product candidates

%(1)(2)

Israel

ES Cell International Pte. Ltd.

Research and clinical grade cell lines

100

Singapore

(1)	Includes shares owned by Lineage and ES Cell International Pte. Ltd.

(2)	As of December 31, 2021 our ownership percentage of Cell Cure Neurosciences Ltd. (“Cell Cure”) was approximately 99%. In July 2022, Hadasit Bio-Holdings Ltd exercised warrants to purchase 21,999 ordinary shares of Cell Cure. Lineage’s ownership percentage of Cell Cure decreased as a result.

Liquidity

Liquidity

Capital Resources

Capital Resources

As of June 30, 2023, $58.0 million remained available for sale under our at the market offering program (“ATM”). See Note 11 (Shareholders’ Equity) for additional information.

Additional Capital Requirements

Additional Capital Requirements

Significant Accounting Policies

Recently Issued and Recently Adopted Accounting Pronouncements

Recently Issued and Recently Adopted Accounting Pronouncements

Basis of Presentation, Liquidity and Summary of Significant Accounting Policies (Details Narrative) $ in Millions	Jun. 30, 2023 USD ($)
Accounting Policies [Abstract]
Cash and cash equivalents and marketable securities	$ 45.9
Amount reserved for future issuance	$ 58.0

Income Taxes

6 Months Ended

Jun. 30, 2023

Income Tax Disclosure [Abstract]

Income Taxes

13. Income Taxes

The provision for income taxes for interim periods is generally determined using an estimated annual effective tax rate as prescribed by ASC 740-270, Income Taxes, Interim Reporting. The effective tax rate may be subject to fluctuations during the year as new information is obtained, which may affect the assumptions used to estimate the annual effective tax rate, including factors such as valuation allowances and changes in valuation allowances against deferred tax assets, the recognition or de-recognition of tax benefits related to uncertain tax positions, if any, and changes in or the interpretation of tax laws in jurisdictions where Lineage conducts business. ASC 740-270 also states that if an entity is unable to reliably estimate some or a part of its ordinary income or loss, the income tax provision or benefit applicable to the item that cannot be estimated shall be reported in the interim period in which the item is reported. For items that Lineage cannot reliably estimate on an annual basis, Lineage uses the actual year to date effective tax rate rather than an estimated annual effective tax rate to determine the tax effect of each item, including the use of all available net operating losses and other credits or deferred tax assets.

Under ASC 740, a valuation allowance is provided when it is more likely than not that some portion of the deferred tax assets will not be realized. Lineage established a full valuation allowance as of December 31, 2018 due to the uncertainty of realizing future tax benefits from its net operating loss carryforwards and other deferred tax assets, including foreign net operating losses generated by its subsidiaries.

For the tax years beginning on or after January 1, 2022, the Tax Cuts and Jobs Act of 2017 (“TCJA”) eliminated the option to currently deduct research and development expenses and requires taxpayers to capitalize and amortize them over five years for research activities performed in the United States and 15 years for research activities performed outside the United States pursuant to IRC Section 174. Although Congress is considering legislation that would repeal or defer this capitalization and amortization requirement, it is not certain that this provision will be repealed or otherwise modified. If the requirement is not repealed or replaced, it will decrease our tax deduction for research and development expenses in future years.

The 2017 Tax Act subjects a U.S. stockholder to Global Intangible Low-Taxed Income (“GILTI”) earned by certain foreign subsidiaries. In general, GILTI is the excess of a U.S. stockholder’s total net foreign income over a deemed return on tangible assets. The provision further allows a deduction of 50% of GILTI: however, this deduction is limited to the company’s pre-GILTI U.S. income. Lineage incurred GILTI income during the years 2021 and 2022. For the three and six months ended June 30, 2023, no GILTI income was included in the Company’s tax provision.

Lineage recorded a $1.8 million deferred tax benefit for the six months ended June 30, 2023, due to the ability to offset certain deferred tax assets against the deferred tax liability associated with IPR&D, and the related release of the valuation allowance. It was determined that a portion of the deferred tax liability related to the indefinite lived assets may be realized prior to the expiration of certain pre 2018 net operating losses. Lineage did not record a deferred tax benefit for the three months ended June 30, 2023, and did not record a deferred tax benefit for the three and six months ended June 30, 2022.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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+ Details

Goodwill and Intangible Assets, Net (Tables)

6 Months Ended

Jun. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill and Intangible Assets Net

At June 30, 2023 and December 31, 2022 goodwill and intangible assets, net consisted of the following (in thousands):

	June 30, 2023			December 31,
	(Unaudited)			2022
Goodwill ⁽¹⁾	$	10,672		$	10,672

Intangible assets:
Acquired IPR&D – OPC1 (from the Asterias Merger) ⁽²⁾	$	31,700		$	31,700
Acquired IPR&D – VAC (from the Asterias Merger) ⁽²⁾		14,840			14,840
Intangible assets subject to amortization:
Acquired patents		18,953			18,953
Acquired royalty contracts ⁽³⁾		650			650
Total intangible assets		66,143			66,143
Accumulated amortization ⁽⁴⁾		(19,516	)		(19,451	)
Intangible assets, net	$	46,627		$	46,692

(1)	Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired and liabilities assumed in the Asterias Merger, see Note 14 (Commitment and Contingencies) for further discussion on the Asterias Merger.

(2)

(3)

(4)

As of June 30, 2023 acquired patents were fully amortized and the acquired royalty contracts had a remaining unamortized balance of approximately $87,000.

Schedule of Intangible Assets Future Amortization Expenses

Amortization of intangible assets for periods subsequent to June 30, 2023 is as follows (in thousands):

Year Ending December 31,	Amortization Expense
2023	$	65
2024		22
Total	$	87

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
NET LOSS	$ (5,203)	$ (6,782)	$ (9,607)	$ (13,875)
Other comprehensive income, net of tax:
Foreign currency translation adjustment	446	1,730	819	1,854
Unrealized gain on marketable debt securities	50		141
COMPREHENSIVE LOSS	(4,707)	(5,052)	(8,647)	(12,021)
Less: Comprehensive (income) loss attributable to noncontrolling interest	(26)	19	6	25
COMPREHENSIVE LOSS ATTRIBUTABLE TO LINEAGE COMMON SHAREHOLDERS	$ (4,733)	$ (5,033)	$ (8,641)	$ (11,996)

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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+ Details

Property and Equipment, Net (Tables)

6 Months Ended

Jun. 30, 2023

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment, Net

At June 30, 2023 and December 31, 2022 property and equipment, net was comprised of the following (in thousands):

Schedule of Property and Equipment, Net

	June 30, 2023			December 31,
	(Unaudited)			2022
Equipment, furniture and fixtures	$	3,421		$	3,264
Leasehold improvements		2,266			2,150
Right-of-use assets		6,006			6,109
Accumulated depreciation and amortization		(6,383	)		(5,850	)
Property and equipment, net	$	5,310		$	5,673

Cover - shares	6 Months Ended
Cover - shares	Jun. 30, 2023	Aug. 04, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-12830
Entity Registrant Name	Lineage Cell Therapeutics, Inc.
Entity Central Index Key	0000876343
Entity Tax Identification Number	94-3127919
Entity Incorporation, State or Country Code	CA
Entity Address, Address Line One	2173 Salk Avenue
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Carlsbad
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92008
City Area Code	442
Local Phone Number	287-8990
Title of 12(b) Security	Common shares no par value
Trading Symbol	LCTX
Security Exchange Name	NYSE
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		174,986,671

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, no par value	$ 0	$ 0
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, no par value	$ 0	$ 0
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	174,439,000	170,093,000
Common stock, shares outstanding	174,439,434	170,093,114

Schedule of Lineage’s Ownership of Outstanding Shares of its Subsidiaries (Details)

6 Months Ended

Jun. 30, 2023

Cell Cure Neurosciences Ltd [Member]

Field of business description

Manufacturing of Lineage’s product candidates

^[1],[2]

Noncontrolling interest, ownership percentage by parent

94.00%

^[1],[2]

Es CellInternational Pte Ltd [Member]

Field of business description

Research and clinical grade cell lines

Noncontrolling interest, ownership percentage by parent

100.00%

[1]	As of December 31, 2021 our ownership percentage of Cell Cure Neurosciences Ltd. (“Cell Cure”) was approximately 99%. In July 2022, Hadasit Bio-Holdings Ltd exercised warrants to purchase 21,999 ordinary shares of Cell Cure. Lineage’s ownership percentage of Cell Cure decreased as a result.
[2]	Includes shares owned by Lineage and ES Cell International Pte. Ltd.

Schedule of Accounts Payable and Accrued Liabilities (Details) - USD ($)
$ in Thousands

Jun. 30, 2023

Dec. 31, 2022

Payables and Accruals [Abstract]

Accounts payable

$ 2,187

$ 2,393

Accrued compensation

1,917

2,382

Accrued liabilities

^[1]

581

3,833

Total

$ 4,685

$ 8,608

[1]	The decrease in accrued liabilities was due to a payment made in connection with the settlement of litigation in February 2023 related to the Asterias Merger. See Note 14 (Commitment and Contingencies) for additional information.

Schedule of Share-based Compensation, Employee Stock Purchase Plan, Activity (Details) shares in Thousands	6 Months Ended
	Jun. 30, 2023 $ / shares shares
Stock Option Plan of 2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Options Outstanding, Beginning balance	6,001
Weighted Average Exercise Price of Options Outstanding, beginning balance \| $ / shares	$ 1.40
Number of Options Outstanding, Options granted	5,271
Weighted Average Exercise Price of Options Outstanding, Options granted \| $ / shares	$ 1.46
Number of Options Outstanding, Options expired/forfeited/cancelled	(160)
Weighted Average Exercise Price of Options Outstanding, Options expired/forfeited/cancelled \| $ / shares	$ 1.43
Number of Options Outstanding, Ending balance	11,112
Weighted Average Exercise Price of Options Outstanding, Ending \| $ / shares	$ 1.43
Number of Options exercisable	1,373
Weighted Average Exercise Price of Options exercisable \| $ / shares	$ 1.39
Number of RSUs Outstanding, Beginning balance	939
Number of RSUs Outstanding, RSUs forfeited	(100)
Number of RSUs Outstanding, Rsu vested	(80)
Number of RSUs Outstanding, Ending balance	759
Stock Option Plan of 2012 and 2018 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Options Outstanding, Beginning balance	12,172
Weighted Average Exercise Price of Options Outstanding, beginning balance \| $ / shares	$ 1.83
Number of Options Outstanding, Options expired/forfeited/cancelled	(382)
Weighted Average Exercise Price of Options Outstanding, Options expired/forfeited/cancelled \| $ / shares	$ 1.83
Number of Options Outstanding, Ending balance	11,734
Weighted Average Exercise Price of Options Outstanding, Ending \| $ / shares	$ 1.83
Number of Options exercisable	9,437
Weighted Average Exercise Price of Options exercisable \| $ / shares	$ 1.79
Number of Options Outstanding, Options exercised	(56)
Weighted Average Exercise Price of Options, Options exercised \| $ / shares	$ 0.84

Shareholders’ Equity

6 Months Ended

Jun. 30, 2023

Equity [Abstract]

Shareholders’ Equity

11. Shareholders’ Equity

Preferred Shares

Lineage is authorized to issue 2,000,000 preferred shares, no par value. The preferred shares may be issued in one or more series as the Lineage board of directors may determine by resolution. The Lineage board of directors is authorized to fix the number of shares of any series of preferred shares and to determine or alter the rights, preferences, privileges, and restrictions granted to or imposed on the preferred shares as a class, or upon any wholly unissued series of any preferred shares. The Lineage board of directors may, by resolution, increase or decrease (but not below the number of shares of such series then outstanding) the number of shares of any series of preferred shares subsequent to the issue of shares of that series. As of June 30, 2023 and December 31, 2022, there were no preferred shares issued or outstanding.

Common Shares

Lineage is authorized to issue 250,000,000 common shares, no par value. As of June 30, 2023 and December 31, 2022, there were 174,439,434 and 170,093,114 common shares issued and outstanding, respectively.

At The Market Offering Program

In May 2020, Lineage entered into a Controlled Equity Offering^SM Sales Agreement (the “Sales Agreement”) with Cantor Fitzgerald & Co., as sales agent (“Cantor Fitzgerald”), pursuant to which Lineage may sell its common shares from time to time through an “at the market offering” program under the Sales Agreement.

In March 2021, Lineage filed a prospectus supplement with the SEC in connection with the offer and sale of $25.0 million of common shares through the ATM program under the Sales Agreement (“March 2021 Prospectus Supplement”).

In December 2021, Lineage filed a prospectus supplement with the SEC in connection with the offer and sale of up to $64.1 million of common shares (which included $14.1 million of its common shares which then remained unsold under the March 2021 Prospectus Supplement) through the ATM program under the Sales Agreement (“December 2021 Prospectus Supplement”). Following the filing of the December 2021 Prospectus Supplement, no further sales were made or will be made under the March 2021 Prospectus Supplement. The December 2021 Prospectus Supplement was updated, amended and supplemented by a prospectus supplement filed with the SEC on May 18, 2023.

As of June 30, 2023, Lineage had sold 4,345,596 common shares under the December 2021 Prospectus Supplement at a weighted average price per share of $1.41 for gross proceeds of $6.1 million. As of June 30, 2023, $58.0 million remained available for sale under the December 2021 Prospectus Supplement. During the three months ended June 30, 2023, 4,237,396 shares were sold under the December 2021 Prospectus Supplement for gross proceeds of $5.8 million and net proceeds of $5.7 million. No shares were sold in the three months ended March 31, 2023, or the six months ended June 30, 2022.

The shares offered under the December 2021 Prospectus Supplement are registered pursuant to Lineage’s effective shelf registration statement on Form S-3 (File No. 333-254167), which was filed with the SEC on March 5, 2021 and declared effective on March 19, 2021.

Lineage agreed to pay Cantor Fitzgerald a commission of 3.0% of the aggregate gross proceeds from the sale of shares under the Sales Agreement, reimburse its legal fees and disbursements, and provide Cantor Fitzgerald with customary indemnification and contribution rights. The Sales Agreement may be terminated by Cantor Fitzgerald or Lineage at any time upon notice to the other party, or by Cantor Fitzgerald at any time in certain circumstances, including the occurrence of a material and adverse change in Lineage’s business or financial condition that makes it impractical or inadvisable to market the shares or to enforce contracts for the sale of the shares.

Reconciliation of Changes in Shareholders’ Equity

The following tables document the changes in shareholders’ equity for the three and six months ended June 30, 2023 and 2022 (unaudited and in thousands):

Schedule of Shareholder’s Equity

	Shares		Amount		Shares		Amount			Deficit			Deficit			Income / (Loss)			Equity
																Accumulated
	Preferred				Common											Other			Total
	Shares				Shares					Accumulated			Noncontrolling			Comprehensive			Shareholders’
	Shares		Amount		Shares		Amount			Deficit			Deficit			Income / (Loss)			Equity
BALANCE - December 31, 2022		-	$	-		170,093	$	440,280		$	(363,370	)	$	(1,403	)	$	(3,571	)	$	71,936
Shares issued upon vesting of restricted stock units, net of shares retired to pay employees’ taxes		-		-		53		(37	)		-			-			-			(37	)
Shares issued upon exercise of stock options		-		-		28		25			-			-			-			25
Stock-based compensation		-		-		-		1,031			-			-			-			1,031
Unrealized gain on marketable securities		-		-		-		-			-			-			91			91
Foreign currency translation gain		-		-		-		-			-			-			373			373
Net loss		-		-		-		-			(4,372	)		(32	)		-			(4,404	)
BALANCE - March 31, 2023		-		-		170,174		441,299			(367,742	)		(1,435	)		(3,107	)		69,015
Shares issued through ATM		-		-		4,237		5,841			-			-			-			5,841
Financing related fees		-		-		-		(193	)		-			-			-			(193	)
Shares issued upon exercise of stock options		-		-		28		22			-			-			-			22
Stock-based compensation		-		-		-		1,280			-			-			-			1,280
Unrealized gain on marketable securities		-		-		-		-			-			-			50			50
Foreign currency translation gain		-		-		-		-			-			-			446			446
Net income (loss)		-		-		-		-			(5,229	)		26			-			(5,203	)
BALANCE - June 30, 2023		-	$	-		174,439	$	448,249		$	(372,971	)	$	(1,409	)	$	(2,611	)	$	71,258

																Accumulated
	Preferred				Common											Other			Total
	Shares				Shares					Accumulated			Noncontrolling			Comprehensive			Shareholders’
	Shares		Amount		Shares		Amount			Deficit			Deficit			Income / (Loss)			Equity
BALANCE - December 31, 2021		-	$	-		169,477	$	434,529		$	(337,097	)	$	(1,323	)	$	(5,211	)	$	90,898
Shares issued upon vesting of restricted stock units, net of shares retired to pay employees’ taxes		-		-		10		(8	)		-			-			-			(8	)
Shares issued upon exercise of stock options		-		-		240		189			-			-			-			189
Subsidiary warrant exercise		-		-		-		2			-			-			-			2
Stock-based compensation		-		-		-		1,106			-			-			-			1,106
Foreign currency translation gain		-		-		-		-			-			-			124			124
Net loss		-		-		-		-			(7,087	)		(6	)		-			(7,093	)
BALANCE - March 31, 2021		-		-		169,727		435,818			(344,184	)		(1,329	)		(5,087	)		85,218
Shares issued upon vesting of restricted stock units, net of shares retired to pay employees’ taxes		-		-		10		(9	)		-			-			-			(9	)
Shares issued upon exercise of stock options		-		-		11		10			-			-			-			10
Subsidiary warrant exercise, net		-		-		-		97			-			-			-			97
Stock-based compensation		-		-		-		1,235			-			-			-			1,235
Foreign currency translation gain		-		-		-		-			-			-			1,730			1,730
Net loss		-		-		-		-			(6,763	)		(19	)		-			(6,782	)
BALANCE - June 30, 2022		-	$	-		169,748	$	437,151		$	(350,947	)	$	(1,348	)	$	(3,357	)	$	81,499

- Definition

The entire disclosure for equity.

+ References

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+ Details