Quarterly report pursuant to Section 13 or 15(d)

Summary of Significant Accounting Policies (Tables)

Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2023

Schedule of Potentially Dilutive Securities Excluded from Computation of Diluted Weighted-Average Shares Outstanding

For the periods presented, the following ordinary shares underlying the options, unvested restricted share units, warrants and the Exchangeable Notes have been excluded from the calculation because they would be anti-dilutive.


	Three and Nine Months Ended
	September 30, 2023		September 30, 2022
Options to purchase ordinary shares		1,109,654		329,799
Unvested restricted share units		33,965		128,096
Warrants		480,186		480,186
Exchangeable Notes		1,404,722		1,270,094
Total		3,028,527		2,208,175

Schedule of Distribution of Total Operating Expenses by Geographical Area

The distribution of total operating expenses by geographical area was as follows:


	Three Months Ended September 30,				Nine Months Ended September 30,
Operating expenses	2023		2022		2023		2022
Ireland	$	15,201	$	5,675	$	31,754	$	15,302
U.S.		1,484		1,352		4,260		7,129
Bermuda		—		7		23		26
Total	$	16,685	$	7,034	$	36,037	$	22,457

Schedule of Distribution of Long-Lived Assets by Geographical Area

The distribution of long-lived assets by geographical area was as follows:


Long-lived assets	September 30, 2023		December 31, 2022
Ireland	$	837	$	4,052
U.S.		330		303
Total	$	1,167	$	4,355