0001564590-21-041680 | 10-Q | XBRL Viewer

Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.

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Schedule of Earnings Per Share, Basic and Diluted

Summary of Significant Accounting Policies and Recent Accounting Pronouncements (Tables)

6 Months Ended

Jun. 30, 2021

Accounting Policies [Abstract]

A reconciliation of the numerators and the denominators of the basic and diluted net income (loss) per common share computations is as follows (in thousands, except per share amounts):

	Three Months Ended June 30,					Six Months Ended June 30,
	2021			2020		2021			2020
Numerator:
Net (loss) income	$	(23,595	)	$	7,270	$	(50,795	)	$	(19,385	)
Denominator:
Shares used in per share calculation - basic		42,876,268			35,307,669		41,286,831			35,229,570
Dilutive effect of securities		—			1,983,805		—			—
Weighted average common shares and pre-funded warrants outstanding - diluted		42,876,268			37,291,474		41,286,831			35,229,570
Net (loss) income per share:
Basic		(0.55	)		0.21		(1.23	)		(0.55	)
Diluted	$	(0.55	)	$	0.19	$	(1.23	)	$	(0.55	)

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

Securities excluded from the computation of diluted income (loss) per share because including them would have been antidilutive are as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2021		2020		2021		2020
Warrants to purchase common stock		—		15,296		—		15,296
Options to purchase common stock		6,538,401		3,521,778		6,538,401		6,652,076
Common stock subject to purchase under our ESPP		40,690		8,991		40,690		8,991
Unvested RSUs		607,788		41,762		607,788		978,879
Total		7,186,879		3,587,827		7,186,879		7,655,242

Fair Value Measurements and Investments in Marketable Securities (Tables)

6 Months Ended

Jun. 30, 2021

Investments Debt And Equity Securities [Abstract]

Schedule of Investments in Marketable Securities

Investments in marketable securities consisted of the following (in thousands):

	June 30, 2021
	Amortized Cost		Gross Unrealized Gain		Gross Unrealized Loss			Fair Value
Cash equivalents
Money market funds	$	52,081	$	—	$	—		$	52,081
Total cash equivalents		52,081		—		—			52,081
Short-term investments
U.S. and foreign corporate debt securities		24,889		2		(1	)		24,890
Asset-backed securities		21,749		3		(4	)		21,748
U.S. and foreign commercial paper		92,922		—		—			92,922
Total short-term investments		139,560		5		(5	)		139,560
Total cash equivalents and investments	$	191,641	$	5	$	(5	)	$	191,641

	December 31, 2020
	Amortized Cost		Gross Unrealized Gain ⁽¹⁾		Gross Unrealized Loss ⁽¹⁾			Fair Value
Cash equivalents
Money market funds	$	47,553	$	—	$	—		$	47,553
U.S. and foreign commercial paper		6,498		—		—			6,498
Total cash equivalents		54,051		—		—			54,051
Short-term investments
U.S. and foreign corporate debt securities		16,939		3		(3	)		16,939
Asset-backed securities		12,674		2		(1	)		12,675
U.S. treasury securities		23,997		2		—			23,999
U.S. and foreign commercial paper		103,356		—		—			103,356
Total short-term investments		156,966		7		(4	)		156,969
Total cash equivalents and investments	$	211,017	$	7	$	(4	)	$	211,020

Schedule of Fair Value of Financial Assets

The following tables present the fair value of the Company’s financial assets measured at fair value on a recurring basis (in thousands):

	June 30, 2021
	Level 1		Level 2		Level 3		Fair Value
Cash equivalents
Money market fund	$	52,081	$	—	$	—	$	52,081
Total cash equivalents		52,081		—		—		52,081
Short-term investments
U.S. and foreign corporate debt securities		—		24,890		—		24,890
Asset-backed securities		—		21,748		—		21,748
U.S. and foreign commercial paper		—		92,922		—		92,922
Total short-term investments		—		139,560		—		139,560
Total assets measured at fair value	$	52,081	$	139,560	$	—	$	191,641

	December 31, 2020
	Level 1		Level 2		Level 3		Fair Value
Cash equivalents
Money market fund	$	47,553	$	—	$	—	$	47,553
U.S. and foreign commercial paper		—		6,498		—		6,498
Total cash equivalents		47,553		6,498		—		54,051
Short-term investments
U.S. and foreign corporate debt securities		—		16,939		—		16,939
Asset-backed securities		—		12,675		—		12,675
U.S. treasury securities		—		23,999		—		23,999
U.S. and foreign commercial paper		—		103,356		—		103,356
Total short-term investments		—		156,969		—		156,969
Total assets measured at fair value	$	47,553	$	163,467	$	—	$	211,020

Restructuring And Related Activities [Abstract]

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

+ References + Details

Restructurings (Tables)

6 Months Ended

Jun. 30, 2021

Summary of Restructuring Costs

The following table summarizes the Company’s costs incurred (in thousands):

	Total Restructuring Cost			Employee Severance and Related Benefits				Asset Impairment and Other Costs
Restructuring costs incurred for the three months ended June 30, 2021	$	(296	)	$	(296	)	⁽¹⁾	$	—
Restructuring costs incurred for the six months ended June 30, 2021	$	(1,348	)	$	(2,959	)	⁽¹⁾	$	1,611
Cumulative restructuring costs incurred through June 30, 2021	$	6,430		$	3,240			$	3,190

⁽¹⁾

Schedule of Restructuring Charges

The following table presents where the restructuring charges were recognized during the six months ended June 30, 2021 (in thousands):

Research and development	$	(1,625	)
General and administrative		277
Total	$	(1,348	)

Schedule of Accrued Restructuring Charges

The following table presents the activity in the accrued restructuring charges during the six months ended June 30, 2021 (in thousands):

	Total Restructuring Cost			Employee Severance and Related Benefits			Asset Impairment and Other Costs
Accrued balance as of December 31, 2020	$	4,164		$	4,164		$	—
Costs incurred		1,611			—			1,611
Reductions for cash payments		(5,092	)		(3,481	)		(1,611	)	⁽¹⁾
Accrued balance as of June 30, 2021	$	683		$	683		$	—

⁽¹⁾	Cash payments are presented net of proceeds received from the sale of assets of $0.9 million.

Stock Plans and Stock-Based Compensation (Tables)

6 Months Ended

Jun. 30, 2021

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Summary of Stock Option Activity and Related Information

A summary of the Company’s option activity and related information for the six months ended June 30, 2021 is as follows:

	Number of Shares			Weighted Average Exercise Price Per Share		Weighted Average Remaining Contractual Term (Years)		Total Intrinsic Value (in thousands)
Outstanding as of December 31, 2020		6,696,592		$	15.70		6.9	$	1,856
Granted		1,363,770			4.33
Forfeited		(1,512,761	)		19.57
Expired		(9,200	)		30.00
Outstanding as of June 30, 2021		6,538,401		$	12.41		7.0	$	774
Options vested and exercisable as of June 30, 2021		3,696,687		$	13.71		5.4	$	774

Summary of Restricted Stock Units and Related Information

A summary of the Company’s RSUs and related information for the six months ended June 30, 2021 is as follows:

	Number of RSUs				Weighted Average Fair Value Per RSU at Grant Price
Nonvested as of December 31, 2020		886,868			$	20.35
Granted		199,875				4.33
Vested		(151,054	)			19.69
Forfeited		(187,901	)			16.21
Nonvested as of June 30, 2021		747,788		⁽¹⁾	$	17.03

⁽¹⁾	Includes 140,000 RSUs that have vested but are subject to deferred settlement, which have a weighted average remaining contractual term of 1.7 years.

Summary of Assumptions Used to Estimate Fair Values of Stock Options Grants

The fair value of the stock options granted or modified during the periods indicated was estimated using the Black-Scholes option pricing model, based on the following assumptions:

	Three Months Ended June 30,		Six Months Ended June 30,
	2021	2020	2021	2020
Exercise price	$4.03 - $4.16	$14.57 - $20.52	$4.03 - $5.79	$14.45 - $20.52
Expected volatility	80.7% - 88.9%	69.1% - 82.2%	80.7% - 91.2%	66.4% - 82.2%
Risk-free rate	0.93% - 1.34%	0.36% - 0.60%	0.50% - 1.37%	0.36% - 1.44%
Expected term (years)	5.5 - 7.5	5.5 - 7.5	5.5 - 7.5	5.0 - 7.5
Expected dividend yield	0%	0%	0%	0%

Schedule of Recognized Stock-Based Compensation Expense

The following table summarizes the components of total stock-based compensation expense included in the condensed consolidated statements of operations and comprehensive loss (in thousands):

	Three Months Ended June 30,				Six Months Ended June 30,
	2021		2020		2021				2020
Research and development	$	743	$	3,607	$	(1,348	)	⁽¹⁾	$	5,551
General and administrative		1,243		3,527		3,048				6,507
Total stock-based compensation expense	$	1,986	$	7,134	$	1,700			$	12,058

⁽¹⁾	Includes the reversal of previously recognized stock-based compensation expense of $4.1 million related to forfeited awards of terminated employees, $2.7 million of which resulted from the wind-down of the Company’s Microbiome program (see Note 5).

Leases (Tables)

6 Months Ended

Jun. 30, 2021

Lease Cost [Abstract]

Schedule of Quantitative Information of Operating Leases

The following summarizes quantitative information about the Company’s operating leases (in thousands):

	Three Months Ended June 30,					Six Months Ended June 30,
	2021			2020		2021			2020
Lease cost
Operating lease cost	$	903		$	1,158	$	2,037		$	2,308
Short-term lease cost		91			100		195			200
Variable lease cost		408			408		751			692
Sublease income		(39	)		—		(65	)		—
Total lease cost	$	1,363		$	1,666	$	2,918		$	3,200

	Six Months Ended June 30,
	2021		2020
Operating cash flows from operating leases	$	1,944	$	2,247
ROU assets exchanged for new operating lease liabilities	$	126	$	545

Schedule of Maturities Operating Lease Liabilities

As of June 30, 2021, the maturities of the Company’s operating lease liabilities were as follows (in thousands):

Six months ending December 31, 2021	$	1,839
Year Ending December 31, 2022		3,643
Year Ending December 31, 2023		3,491
Year Ended December 31, 2024		13
Total		8,986
Less: present value discount		(1,024	)
Operating lease liabilities	$	7,962

Summary of Significant Accounting Policies and Recent Accounting Pronouncements - Additional Information (Details) - $ / shares	1 Months Ended		3 Months Ended		6 Months Ended
	Jul. 31, 2021	Dec. 31, 2019	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Significant Accounting Policies [Line Items]
Number of pre-funded warrants sold to purchase of common stock			2,108,621		2,108,621
Number of warrants exercised			2,109,140	0	2,109,140	0
ASU 2020-10
Significant Accounting Policies [Line Items]
Change in Accounting Principle, Accounting Standards Update, Adoption Date			Jan. 01, 2021		Jan. 01, 2021
Change in Accounting Principle, Accounting Standards Update, Adopted [true false]			true		true
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect [true false]			true		true
Common Stock
Significant Accounting Policies [Line Items]
Number of shares sold			1,458,043		7,449,901
Subsequent Event
Significant Accounting Policies [Line Items]
Number of warrants exercised	315,102
Public Offering
Significant Accounting Policies [Line Items]
Number of pre-funded warrants sold to purchase of common stock		2,424,242
Pre-funded warrants exercisable price per share		$ 0.001
Public Offering \| Common Stock
Significant Accounting Policies [Line Items]
Number of shares sold		6,287,878

Summary of Significant Accounting Policies and Recent Accounting Pronouncements - Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Numerator:
Net income (loss)	$ (23,595)	$ 7,270	$ (50,795)	$ (19,385)
Denominator:
Weighted average common shares outstanding, basic	42,876,268	35,307,669	41,286,831	35,229,570
Dilutive effect of securities		1,983,805
Weighted average common shares and pre-funded warrants outstanding - diluted	42,876,268	37,291,474	41,286,831	35,229,570
Net (loss) income per share:
Net (loss) income per share, basic	$ (0.55)	$ 0.21	$ (1.23)	$ (0.55)
Net (loss) income per share, diluted	$ (0.55)	$ 0.19	$ (1.23)	$ (0.55)

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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

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