0000950170-23-070413 | 10-Q | XBRL Viewer

Subsequent Events	9 Months Ended
Sep. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	12. Subsequent Events On November 2, 2022, Alkermes announced its intent, as approved by its board of directors, to explore the Separation of its neuroscience business and oncology business. Alkermes effected the Separation through the Distribution of the ordinary shares of Mural to Alkermes’ shareholders on November 15, 2023. In connection with the Separation, on November 13, 2023, Mural entered into certain agreements with the Parent to provide a framework for Mural’s relationship with the Parent following the Separation. These agreements were summarized in the Form 10 and include: • a separation agreement, which set forth Mural’s agreements with the Parent regarding the principal actions to be taken in connection with the separation, including the distribution; • a tax matters agreement, which governs Mural’s and the Parent’s respective rights, responsibilities, and obligations with respect to taxes, tax attributes, the preparation and filing of tax returns, the control of audits and other tax proceedings, and assistance and cooperation in respect of tax matters; • an employee matters agreement, which governs Mural’s and the Parent’s rights, responsibilities, and obligations after the Separation with respect to employment, benefits and compensation matters; • a lease assumption agreement, under the terms of which Mural assumed all of the Parent’s obligations under the Winter Street Lease; and • transition services agreements, pursuant to which, the Parent will provide, on an interim, transitional basis, various services to Mural and Mural will provide, on an interim, transitional basis, various services to the Parent. On November 14, 2023, in connection with the Separation, Mural received a cash contribution of $275.0 million from the Parent. $1.9 million of the cash contribution will be restricted after the Separation for use pertaining to the Letter of Credit for the Winter Street Lease and for corporate credit cards. On November 15, 2023, the Parent completed the Separation of its oncology business into Mural, a new, independent, publicly-traded company. As part of the Separation, Alkermes transferred the assets, liabilities and operations of the historical oncology business to Mural, pursuant to the terms of a separation agreement entered into between Mural and Alkermes. Liabilities incurred prior to the Separation remained obligations of Alkermes unless otherwise specified in the agreements entered into between Mural and Alkermes. On the effective date of the Distribution, each Alkermes shareholder received a one ordinary share of Mural for every ten ordinary shares of Alkermes held. Registered shareholders received cash in lieu of any fractional Mural ordinary shares that they would have received as a result of the application of the distribution ratio. Following the Separation and Distribution, Mural operates as an independent, publicly traded company. The Distribution was subject to the satisfaction or waiver by Alkermes of certain conditions. As a result of the Separation and Distribution, Mural became an independent public company and commenced regular way trading under the symbol “MURA” on the Nasdaq Global Market on November 16, 2023. In connection with the Separation, the Company adopted the Mural Oncology plc 2023 Stock Option and Incentive Plan. Under the employee matters agreement, Mural is obligated to convert all outstanding Alkermes stock options and Alkermes restricted stock units held by Mural employees as of the date of the Separation into Mural stock options and Mural restricted stock units in accordance with the terms of the employee matters agreement. The conversion of outstanding Alkermes awards is expected to be completed in December 2023.

Subsequent Events

9 Months Ended

Sep. 30, 2023

12. Subsequent Events

On November 2, 2022, Alkermes announced its intent, as approved by its board of directors, to explore the Separation of its neuroscience business and oncology business. Alkermes effected the Separation through the Distribution of the ordinary shares of Mural to Alkermes’ shareholders on November 15, 2023.

In connection with the Separation, on November 13, 2023, Mural entered into certain agreements with the Parent to provide a framework for Mural’s relationship with the Parent following the Separation. These agreements were summarized in the Form 10 and include:

•

a separation agreement, which set forth Mural’s agreements with the Parent regarding the principal actions to be taken in connection with the separation, including the distribution;

•

a tax matters agreement, which governs Mural’s and the Parent’s respective rights, responsibilities, and obligations with respect to taxes, tax attributes, the preparation and filing of tax returns, the control of audits and other tax proceedings, and assistance and cooperation in respect of tax matters;

•

an employee matters agreement, which governs Mural’s and the Parent’s rights, responsibilities, and obligations after the Separation with respect to employment, benefits and compensation matters;

•

a lease assumption agreement, under the terms of which Mural assumed all of the Parent’s obligations under the Winter Street Lease; and

•

transition services agreements, pursuant to which, the Parent will provide, on an interim, transitional basis, various services to Mural and Mural will provide, on an interim, transitional basis, various services to the Parent.

On November 14, 2023, in connection with the Separation, Mural received a cash contribution of $275.0 million from the Parent. $1.9 million of the cash contribution will be restricted after the Separation for use pertaining to the Letter of Credit for the Winter Street Lease and for corporate credit cards.

On November 15, 2023, the Parent completed the Separation of its oncology business into Mural, a new, independent, publicly-traded company. As part of the Separation, Alkermes transferred the assets, liabilities and operations of the historical oncology business to Mural, pursuant to the terms of a separation agreement entered into between Mural and Alkermes. Liabilities incurred prior to the Separation remained obligations of Alkermes unless otherwise specified in the agreements entered into between Mural and Alkermes. On the effective date of the Distribution, each Alkermes shareholder received a one ordinary share of Mural for every ten ordinary shares of Alkermes held. Registered shareholders received cash in lieu of any fractional Mural ordinary shares that they would have received as a result of the application of the distribution ratio. Following the Separation and Distribution, Mural operates as an independent, publicly traded company. The Distribution was subject to the satisfaction or waiver by Alkermes of certain conditions. As a result of the Separation and Distribution, Mural became an independent public company and commenced regular way trading under the symbol “MURA” on the Nasdaq Global Market on November 16, 2023.

In connection with the Separation, the Company adopted the Mural Oncology plc 2023 Stock Option and Incentive Plan. Under the employee matters agreement, Mural is obligated to convert all outstanding Alkermes stock options and Alkermes restricted stock units held by Mural employees as of the date of the Separation into Mural stock options and Mural restricted stock units in accordance with the terms of the employee matters agreement. The conversion of outstanding Alkermes awards is expected to be completed in December 2023.

Leases (Tables)

9 Months Ended

Sep. 30, 2023

Leases [Abstract]

Summary of Effect of Lease Costs in Unaudited Condensed Combined Statements of Operations

The following table summarizes the effect of lease costs in Mural’s unaudited condensed combined statements of operations:


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
(In thousands)	2023		2022		2023		2022
Operating lease cost	$	1,419	$	1,550	$	4,388	$	4,651
Variable lease cost		1,158		968		3,741		2,646
Total lease costs	$	2,577	$	2,518	$	8,129	$	7,297

Schedule of Future Lease Payments under Non-cancelable Leases

Future lease payments under non-cancelable leases as of September 30, 2023 consisted of the following:


(In thousands)	September 30, 2023
Remainder of 2023	$	1,600
2024		6,496
2025		6,642
2026		2,484
Total operating lease payments	$	17,222
Less: imputed interest		(742	)
Total operating lease liabilities	$	16,480

Condensed Combined Statements of Operations and Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Operating expenses
Research and development	$ 40,354	$ 44,774	$ 123,290	$ 124,798
General and administrative	5,959	4,529	14,436	12,763
Total operating expenses	46,313	49,303	137,726	137,561
Operating loss	(46,313)	(49,303)	(137,726)	(137,561)
Income tax provisions	4,966	1,341	10,185	3,664
Net loss and comprehensive loss	$ (51,279)	$ (50,644)	$ (147,911)	$ (141,225)
Loss per share attributable to Mural Oncology plc shareholders - basic	$ (3.07)	$ (3.03)	$ (8.86)	$ (8.46)
Loss per share attributable to Mural Oncology plc shareholders - diluted	$ (3.07)	$ (3.03)	$ (8.86)	$ (8.46)
Number of basic shares outstanding	16,689,733	16,689,733	16,689,733	16,689,733
Number of diluted shares outstanding	16,689,733	16,689,733	16,689,733	16,689,733

Condensed Combined Statements of Changes in Net Parent Investment - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Stockholders' Equity [Abstract]
Beginning balance	$ (10,233)	$ (9,235)	$ (21,656)	$ (7,130)	$ (6,737)	$ (17,879)	$ (21,656)	$ (17,879)
Net loss	(51,279)	(49,788)	(46,844)	(50,644)	(43,319)	(47,262)	(147,911)	(141,225)
Share-based compensation expense	2,983	3,141	2,753	3,479	3,294	1,961
Net transfers from parent	51,637	45,649	56,512	39,995	39,632	56,443
Ending balance	$ (6,892)	$ (10,233)	$ (9,235)	$ (14,300)	$ (7,130)	$ (6,737)	$ (6,892)	$ (14,300)

- Definition

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

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Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 4.E)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480418/310-10-S99-2

+ Details

Related Parties	9 Months Ended
Sep. 30, 2023
Related Party Transactions [Abstract]
Related Parties	9. Related Parties Corporate expenses represent shared costs of the Parent that have been allocated to Mural based on a systematic and rational methodology and are reflected as expenses in these unaudited condensed combined financial statements. These amounts include, but are not limited to, items such as general management and executive oversight, costs to support Mural’s information technology infrastructure, facilities, compliance, human resources, legal and finance functions, risk management, and share-based compensation administration, all of which support the operations of the Parent as a whole. Corporate expense allocations in the periods prior to the Separation were generally allocated to Mural based on proportional cost allocation methods using headcount, square footage, or proportional hours worked supporting Mural and other organizational activities, as applicable, which are considered to be reasonable reflections of the utilization of services provided or benefit received by Mural during the periods presented. Total corporate expense allocations in general and administrative were $2.5 million and $8.8 million during the three and nine months ended September 30, 2023, respectively. Total corporate expense allocations in general and administrative were $2.8 million and $8.8 million during the three and nine months ended September 30, 2022, respectively. Management considers the allocation methodologies used to be reasonable and appropriate reflections of the related expenses attributable to Mural for purposes of the unaudited condensed combined financial statements; however, the expenses reflected in these unaudited condensed combined financial statements may not be indicative of the actual expenses that would have been incurred during the periods presented if Mural had operated as a standalone entity. In addition, the expenses reflected in the unaudited condensed combined financial statements may not be indicative of expenses that will be incurred in the future by Mural. See Note 1, Organization and Description of Business, for details of Mural’s cash and financing arrangements. As of the date these unaudited condensed combined financial statements were available for issuance, there was no existing intercompany debt or other financing agreement in place with the Parent.

Related Parties

9 Months Ended

Sep. 30, 2023

Related Parties

9. Related Parties

Corporate expenses represent shared costs of the Parent that have been allocated to Mural based on a systematic and rational methodology and are reflected as expenses in these unaudited condensed combined financial statements. These amounts include, but are not limited to, items such as general management and executive oversight, costs to support Mural’s information technology infrastructure, facilities, compliance, human resources, legal and finance functions, risk management, and share-based compensation administration, all of which support the operations of the Parent as a whole. Corporate expense allocations in the periods prior to the Separation were generally allocated to Mural based on proportional cost allocation methods using headcount, square footage, or proportional hours worked supporting Mural and other organizational activities, as applicable, which are considered to be reasonable reflections of the utilization of services provided or benefit received by Mural during the periods presented. Total corporate expense allocations in general and administrative were $2.5 million and $8.8 million during the three and nine months ended September 30, 2023, respectively. Total corporate expense allocations in general and administrative were $2.8 million and $8.8 million during the three and nine months ended September 30, 2022, respectively.

Management considers the allocation methodologies used to be reasonable and appropriate reflections of the related expenses attributable to Mural for purposes of the unaudited condensed combined financial statements; however, the expenses reflected in these unaudited condensed combined financial statements may not be indicative of the actual expenses that would have been incurred during the periods presented if Mural had operated as a standalone entity. In addition, the expenses reflected in the unaudited condensed combined financial statements may not be indicative of expenses that will be incurred in the future by Mural.

See Note 1, Organization and Description of Business, for details of Mural’s cash and financing arrangements. As of the date these unaudited condensed combined financial statements were available for issuance, there was no existing intercompany debt or other financing agreement in place with the Parent.

- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Paragraph 5
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-URI https://asc.fasb.org//1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
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-Paragraph 6
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-URI https://asc.fasb.org//1943274/2147480990/946-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 235
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-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
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-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

+ Details

Condensed Combined Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
CURRENT ASSETS:
Prepaid expenses	$ 2,258	$ 2,987
Other current assets	2,703	1,830
Total current assets	4,961	4,817
Property and equipment, net	10,907	10,617
Right-of-use assets	14,153	18,316
Other assets	181
TOTAL ASSETS	30,202	33,750
CURRENT LIABILITIES:
Accounts payable	3,501	2,966
Accrued expenses	16,894	32,750
Operating lease liabilities-short-term	6,013	5,844
Total current liabilities	26,408	41,560
Operating lease liabilities-long-term	10,467	13,542
Other long-term liabilities	219	304
Total liabilities	37,094	55,406
Commitments and contingencies (Note 8)
Total net parent investment	(6,892)	(21,656)
TOTAL LIABILITIES AND NET PARENT INVESTMENT	$ 30,202	$ 33,750

Share-Based Compensation - Schedule of Share-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total share-based compensation expense	$ 2,983	$ 3,479	$ 8,877	$ 8,734
Research and Development
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total share-based compensation expense	1,401	2,712	6,000	6,962
General and Administrative
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total share-based compensation expense	$ 1,582	$ 767	$ 2,877	$ 1,772

Property and Equipment, Net

9 Months Ended

Sep. 30, 2023

Property, Plant and Equipment [Abstract]

Property and Equipment, Net

3. Property and Equipment, Net

Property and equipment, net consisted of the following:


	September 30,			December 31,
(In thousands)	2023			2022
Furniture, fixtures and equipment	$	20,157		$	17,470
Leasehold improvements		23,229			22,510
Construction in progress		827			1,989
Subtotal		44,213			41,969
Less: accumulated depreciation and amortization		(33,306	)		(31,352	)
Total property and equipment, net	$	10,907		$	10,617

Income Taxes - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income tax provisions	$ 4,966	$ 1,341	$ 10,185	$ 3,664

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Related Parties - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Related Party Transaction [Line Items]
General and administrative expense	$ 5,959	$ 4,529	$ 14,436	$ 12,763
Corporate Expense Allocations \| Alkermes
Related Party Transaction [Line Items]
General and administrative expense	$ 2,500	$ 2,800	$ 8,800	$ 8,800

Leases

9 Months Ended

Sep. 30, 2023

Leases [Abstract]

Leases

5. Leases

Mural’s only lease as of September 30, 2023 and December 31, 2022 was an operating lease for approximately 180,000 square feet of corporate office space, administrative areas and laboratories at 850 and 852 Winter Street in Waltham, Massachusetts (the “Winter Street Lease”), which includes 34,000 square feet of laboratory space. The original lease commenced in 2010 and was extended, at the Parent's option, for approximately five years in 2020. The lease extension commenced in March 2021 for approximately 163,000 square feet of space and in September 2021 for the remaining approximately 17,000 square feet of space. The Winter Street Lease expires in 2026 and includes a tenant option to extend the term of the lease for an additional period, which Mural is not reasonably certain to exercise. The Winter Street Lease was assigned to Mural in connection with the Separation and will be used solely for operations of Mural. The Parent has been primarily obligated to the landlord for the Winter Street Lease, and, following the Separation, the Parent will be jointly and severally liable with Mural for, and will continue to guarantee, all obligations under the Winter Street Lease. Furthermore, the Parent is the applicant with respect to the letter of credit security deposit that secures the obligations of the tenant under the Winter Street Lease. The Parent maintained a $1.9 million collateralized letter of credit (the “Letter of Credit”) related to such security deposit as of September 30, 2023. As Mural did not have legal ownership over any bank accounts as of September 30, 2023, there were no cash or cash equivalents balances specifically attributable to Mural for the historical periods presented and, accordingly, no amount is reflected in the combined financial statements related to the letter of credit.

The following table summarizes the effect of lease costs in Mural’s unaudited condensed combined statements of operations:


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
(In thousands)	2023		2022		2023		2022
Operating lease cost	$	1,419	$	1,550	$	4,388	$	4,651
Variable lease cost		1,158		968		3,741		2,646
Total lease costs	$	2,577	$	2,518	$	8,129	$	7,297

Future lease payments under non-cancelable leases as of September 30, 2023 consisted of the following:


(In thousands)	September 30, 2023
Remainder of 2023	$	1,600
2024		6,496
2025		6,642
2026		2,484
Total operating lease payments	$	17,222
Less: imputed interest		(742	)
Total operating lease liabilities	$	16,480

As of September 30, 2023, the incremental borrowing rate and the remaining lease term for the Winter Street Lease were 3.52% and 3.1 years, respectively. During the three and nine months ended September 30, 2023, cash paid by the Parent for amounts included for the measurement of lease liabilities was $1.6 million and $4.8 million, respectively. During the three and nine months ended September 30, 2022, cash paid by the Parent for amounts included for the measurement of lease liabilities was $1.6 million and $4.6 million, respectively. These cash payments are included within cash flows from operating activities.

Subsequent Events - Additional Information (Details) - USD ($) $ in Millions	Nov. 15, 2023	Nov. 14, 2023	Nov. 02, 2022
Alkermes
Subsequent Event [Line Items]
Effective time of distribution			Nov. 15, 2023
Subsequent Event \| Letter of Credit for Winter Street Lease and Corporate Credit Cards
Subsequent Event [Line Items]
Restricted portion of proceeds from cash distributions from parent		$ 1.9
Subsequent Event \| Alkermes
Subsequent Event [Line Items]
Distribution term of shares	one ordinary share of Mural for every ten ordinary shares
Cash distribution received from parent		$ 275.0

Property and Equipment, Net - Schedule of Property and Equipment, Net (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Subtotal	$ 44,213	$ 41,969
Less: accumulated depreciation and amortization	(33,306)	(31,352)
Total property and equipment, net	10,907	10,617
Furniture, Fixtures and Equipment
Property, Plant and Equipment [Line Items]
Subtotal	20,157	17,470
Leasehold Improvements
Property, Plant and Equipment [Line Items]
Subtotal	23,229	22,510
Construction in Progress
Property, Plant and Equipment [Line Items]
Subtotal	$ 827	$ 1,989

Commitments and Contingencies

9 Months Ended

Sep. 30, 2023

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

8. Commitments and Contingencies

Mural, from time to time, may be involved with lawsuits arising in the ordinary course of business. Mural is not involved in any pending legal proceedings that it believes could have a material adverse effect on its financial condition, results of operations or cash flows.

See Note 5, Leases, for information related to Mural’s lease obligations.

Accrued Expenses

9 Months Ended

Sep. 30, 2023

Payables and Accruals [Abstract]

Accrued Expenses

4. Accrued Expenses

Accrued expenses consisted of the following:


	September 30,		December 31,
(In thousands)	2023		2022
Accrued external research and development services	$	11,002	$	25,298
Accrued compensation		5,682		7,104
Accrued general and administrative		157		302
Accrued other		53		46
Total accrued expenses	$	16,894	$	32,750

Property and Equipment, Net (Tables)

9 Months Ended

Sep. 30, 2023

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment, Net

Property and equipment, net consisted of the following:


	September 30,			December 31,
(In thousands)	2023			2022
Furniture, fixtures and equipment	$	20,157		$	17,470
Leasehold improvements		23,229			22,510
Construction in progress		827			1,989
Subtotal		44,213			41,969
Less: accumulated depreciation and amortization		(33,306	)		(31,352	)
Total property and equipment, net	$	10,907		$	10,617

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed combined financial statements of Mural have been prepared on a standalone basis and are derived from Alkermes’ consolidated financial statements and accounting records. The unaudited condensed combined financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and reflect the historical results of operations, financial position and cash flows of Mural, as included in the consolidated financial statements of the Parent and using the Parent’s historical accounting policies. These unaudited condensed combined financial statements do not purport to reflect what Mural’s results of operations, financial position or cash flows would have been had Mural operated as a standalone public company during the periods presented, nor are they necessarily indicative of Mural’s future results of operations, financial position, or cash flows. As Mural’s operations were not held by a single legal entity or separate legal entities prior to the Separation, net parent investment is shown in lieu of stockholders’ equity in the unaudited condensed combined financial statements. Net parent investment represents the cumulative investment by the Parent in Mural through the dates presented, inclusive of operating results. All transactions between Mural and the Parent are considered to be effectively settled in the unaudited condensed combined financial statements at the time the transaction is recorded. The effects of the settlement of these transactions between Mural and the Parent are reflected in the unaudited condensed combined statements of cash flows as “Net transfers from parent” within financing activities and in the unaudited condensed combined balance sheets and unaudited condensed combined statements of changes in net parent investment as “Net parent investment.” All intercompany transactions and accounts within Mural have been eliminated. Historically, Mural was dependent upon the Parent for all of its working capital and financing requirements, as the Parent uses a centralized approach to cash management and financing its operations. There were no cash amounts specifically attributable to Mural for the historical periods presented; therefore, cash and cash equivalents have not been included in the unaudited condensed combined financial statements. Financing transactions related to the Parent are accounted for as a component of net parent investment in the unaudited condensed combined balance sheets and as a financing activity on the accompanying unaudited condensed combined statements of cash flows. The unaudited condensed combined financial statements of Mural include the assets, liabilities, and expenses of the Parent that management has determined are specifically identifiable to Mural, such as those related to direct internal and external R&D activities as well as leases and fixed assets specifically identifiable to the oncology business. Based on the nature of Mural as a pre-revenue, development-stage biotechnology company, the unaudited condensed combined financial statements of Mural do not include any revenue or commercial expenses of the Parent. The unaudited condensed combined financial statements of Mural also include an allocation of costs that are not directly attributable to the operations of Mural, including the costs of general and administrative support functions that are provided by the Parent, such as senior management, information technology, legal, accounting and finance, human resources, facility, and other corporate services. In addition, Mural’s unaudited condensed combined financial statements include an allocation of certain R&D costs not directly attributable to individual programs. These costs have been allocated to Mural for the purposes of preparing the unaudited condensed combined financial statements based on proportional cost allocation methods using headcount, square footage or proportional hours worked supporting Mural and other organizational activities, as applicable, which are considered to be reasonable reflections of the utilization of services provided or benefit received by Mural during the periods presented. Management considers that such allocations have been made on a reasonable basis; however, these allocations may not necessarily be indicative of the costs that would have been incurred if Mural had operated on a standalone basis for the periods presented and, therefore, may not reflect Mural’s results of operations, financial position, and cash flows had Mural operated as a standalone entity during the periods presented. See Note 9, Related Parties, for additional information regarding related-party transactions with the Parent. Following the Separation, Mural has incurred and expects to continue to incur additional operating expenses to operate as an independent publicly traded company, including various corporate functions, incremental information technology-related costs and incremental costs to operate standalone accounting, legal and other administrative functions. These functions were provided to Mural by the Parent prior to the Separation and will continue under transition services agreements with the Parent or will be performed using Mural’s own resources.
Unaudited Interim Financial Information	Unaudited Interim Financial Information The accompanying unaudited condensed combined balance sheet as of September 30, 2023 and the unaudited condensed combined statements of operations and comprehensive loss, of changes in net parent investment for the three and nine months ended September 30, 2023 and 2022, and of cash flows for the nine months ended September 30, 2023 and 2022 are unaudited. The unaudited interim condensed combined financial statements have been prepared on the same basis as the audited annual combined financial statements included in Exhibit 99.1 to Mural’s Registration Statement on Form 10, which was most recently filed with the Securities and Exchange Commission (the “SEC”) on October 26, 2023 (the “Form 10”) and, in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary for the fair statement of Mural’s financial position as of September 30, 2023, the results of its operations for the three and nine months ended September 30, 2023 and 2022 and its cash flows for the nine months ended September 30, 2023 and 2022. The financial data and other information disclosed in these notes related to the three and nine months ended September 30, 2023 and 2022 are also unaudited. The condensed combined balance sheet as of December 31, 2022 was derived from the Parent’s audited financial statements but does not include all disclosures required by GAAP. The results for the three and nine months ended September 30, 2023 are not necessarily indicative of results to be expected for the year ending December 31, 2023, any other interim periods, or any future year or period. Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to the rules and regulations of the SEC for interim financial statements. These unaudited interim condensed combined financial statements should be read in conjunction with the audited annual combined financial statements as of and for the year ended December 31, 2022 and the notes thereto, which are included in the Form 10.
Use of Estimates	Use of Estimates The preparation of Mural’s unaudited condensed combined financial statements in accordance with GAAP requires Mural to make estimates, judgments and assumptions that may affect the reported amounts of assets, liabilities and expenses and the related disclosure of contingent assets and liabilities. On an ongoing basis, Mural evaluates its estimates and judgments and methodologies, including but not limited to, those related to allocations of expenses, assets and liabilities from the Parent’s historical financials to Mural, the impairment of long-lived assets, share-based compensation, leases, and income taxes including the valuation allowance for deferred tax assets. Mural bases its estimates on historical experience of the Parent and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Actual results may differ from these estimates under different assumptions or conditions.
Significant Accounting Policies	Significant Accounting Policies The significant accounting policies used in preparation of these unaudited condensed combined financial statements for the three and nine months ended September 30, 2023 and 2022 are consistent with those discussed in Note 2, Basis of Presentation and Summary of Significant Accounting Policies, within the combined financial statements for the year ended December 31, 2022 included in the Form 10.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (the “FASB”) or other standard-setting bodies that are adopted by Mural as of the specified effective date. Unless otherwise discussed, Mural believes that the impact of recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations upon adoption. In November 2023, the FASB issued Accounting Standards Update (“ASU”) No. 2023-07, Segment Reporting (Topic 280). The update requires public entities to disclose significant segment expenses that are regularly provided to the chief operating decision maker and to disclose how reported measures of segment profit or loss are used in assessing segment performance and allocating resources. The amendments in this ASU are effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. Mural is evaluating the impact of the adoption of this ASU on its consolidated financial statements and disclosures.

Leases - Schedule of Future Lease Payments under Non-cancelable Leases (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Leases [Abstract]
Remainder of 2023	$ 1,600
2024	6,496
2025	6,642
2026	2,484
Total operating lease payments	17,222
Less: imputed interest	(742)
Total operating lease liabilities	$ 16,480

Earnings Per Share - Additional Information (Details) - shares		9 Months Ended
	Nov. 02, 2022	Sep. 30, 2023	Nov. 15, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Equity awards	0
Dilutive equity instruments		0
Subsequent Event \| Alkermes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distribution of ordinary shares			16,689,733

Share-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of Share-Based Compensation Expense

The following table represents share-based compensation expense included in Mural’s unaudited condensed combined statements of operations and comprehensive loss:


	Three Months Ended September 30,				Nine Months Ended September 30,
(In thousands)	2023		2022		2023		2022
Research and development	$	1,401	$	2,712	$	6,000	$	6,962
General and administrative		1,582		767		2,877		1,772
Total share-based compensation expense	$	2,983	$	3,479	$	8,877	$	8,734

Condensed Combined Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (147,911)	$ (141,225)
Adjustments to reconcile net loss to cash flows from operating activities:
Depreciation and amortization	1,954	1,043
Share-based compensation expense	8,877	8,734
Changes in assets and liabilities:
Prepaid expenses	729	(1,064)
Other assets	(1,054)	(1,276)
Right-of-use assets	5,648	4,452
Accounts payable and accrued expenses	(15,291)	3,131
Operating lease liabilities	(4,391)	(4,448)
Other long-term liabilities	(85)	(49)
Cash flows used in operating activities	(151,524)	(130,702)
CASH FLOWS FROM INVESTING ACTIVITIES:
Additions of property and equipment	(2,274)	(5,368)
Cash flows used in investing activities	(2,274)	(5,368)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net transfers from parent	153,798	136,070
Cash flows provided by financing activities	153,798	136,070
Net increase in cash, cash equivalents and restricted cash	0	0
Non-cash investing and financing activities:
Purchased capital expenditures included in accounts payable and accrued expenses	$ 345	$ 392

Restructuring - Additional Information (Details) $ in Millions	3 Months Ended
	Sep. 30, 2023 USD ($)
Restructuring Charges [Abstract]
Restructuring charge	$ 1.6

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2023	Dec. 01, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	001-41837
Entity Registrant Name	Mural Oncology plc
Entity Central Index Key	0001971543
Entity Incorporation, State or Country Code	L2
Entity Tax Identification Number	98-1748617
Entity Address, Address Line One	10 Earlsfort Terrace
Entity Address, City or Town	Dublin 2
Entity Address, Country	IE
Entity Address, Postal Zip Code	D02 T380
City Area Code	353
Local Phone Number	1-905-8020
Title of 12(b) Security	Ordinary shares, nominal value $0.01 per share
Trading Symbol	MURA
Security Exchange Name	NASDAQ
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		16,689,733

Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	2. Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited condensed combined financial statements of Mural have been prepared on a standalone basis and are derived from Alkermes’ consolidated financial statements and accounting records. The unaudited condensed combined financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and reflect the historical results of operations, financial position and cash flows of Mural, as included in the consolidated financial statements of the Parent and using the Parent’s historical accounting policies. These unaudited condensed combined financial statements do not purport to reflect what Mural’s results of operations, financial position or cash flows would have been had Mural operated as a standalone public company during the periods presented, nor are they necessarily indicative of Mural’s future results of operations, financial position, or cash flows. As Mural’s operations were not held by a single legal entity or separate legal entities prior to the Separation, net parent investment is shown in lieu of stockholders’ equity in the unaudited condensed combined financial statements. Net parent investment represents the cumulative investment by the Parent in Mural through the dates presented, inclusive of operating results. All transactions between Mural and the Parent are considered to be effectively settled in the unaudited condensed combined financial statements at the time the transaction is recorded. The effects of the settlement of these transactions between Mural and the Parent are reflected in the unaudited condensed combined statements of cash flows as “Net transfers from parent” within financing activities and in the unaudited condensed combined balance sheets and unaudited condensed combined statements of changes in net parent investment as “Net parent investment.” All intercompany transactions and accounts within Mural have been eliminated. Historically, Mural was dependent upon the Parent for all of its working capital and financing requirements, as the Parent uses a centralized approach to cash management and financing its operations. There were no cash amounts specifically attributable to Mural for the historical periods presented; therefore, cash and cash equivalents have not been included in the unaudited condensed combined financial statements. Financing transactions related to the Parent are accounted for as a component of net parent investment in the unaudited condensed combined balance sheets and as a financing activity on the accompanying unaudited condensed combined statements of cash flows. The unaudited condensed combined financial statements of Mural include the assets, liabilities, and expenses of the Parent that management has determined are specifically identifiable to Mural, such as those related to direct internal and external R&D activities as well as leases and fixed assets specifically identifiable to the oncology business. Based on the nature of Mural as a pre-revenue, development-stage biotechnology company, the unaudited condensed combined financial statements of Mural do not include any revenue or commercial expenses of the Parent. The unaudited condensed combined financial statements of Mural also include an allocation of costs that are not directly attributable to the operations of Mural, including the costs of general and administrative support functions that are provided by the Parent, such as senior management, information technology, legal, accounting and finance, human resources, facility, and other corporate services. In addition, Mural’s unaudited condensed combined financial statements include an allocation of certain R&D costs not directly attributable to individual programs. These costs have been allocated to Mural for the purposes of preparing the unaudited condensed combined financial statements based on proportional cost allocation methods using headcount, square footage or proportional hours worked supporting Mural and other organizational activities, as applicable, which are considered to be reasonable reflections of the utilization of services provided or benefit received by Mural during the periods presented. Management considers that such allocations have been made on a reasonable basis; however, these allocations may not necessarily be indicative of the costs that would have been incurred if Mural had operated on a standalone basis for the periods presented and, therefore, may not reflect Mural’s results of operations, financial position, and cash flows had Mural operated as a standalone entity during the periods presented. See Note 9, Related Parties, for additional information regarding related-party transactions with the Parent. Following the Separation, Mural has incurred and expects to continue to incur additional operating expenses to operate as an independent publicly traded company, including various corporate functions, incremental information technology-related costs and incremental costs to operate standalone accounting, legal and other administrative functions. These functions were provided to Mural by the Parent prior to the Separation and will continue under transition services agreements with the Parent or will be performed using Mural’s own resources. Unaudited Interim Financial Information The accompanying unaudited condensed combined balance sheet as of September 30, 2023 and the unaudited condensed combined statements of operations and comprehensive loss, of changes in net parent investment for the three and nine months ended September 30, 2023 and 2022, and of cash flows for the nine months ended September 30, 2023 and 2022 are unaudited. The unaudited interim condensed combined financial statements have been prepared on the same basis as the audited annual combined financial statements included in Exhibit 99.1 to Mural’s Registration Statement on Form 10, which was most recently filed with the Securities and Exchange Commission (the “SEC”) on October 26, 2023 (the “Form 10”) and, in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary for the fair statement of Mural’s financial position as of September 30, 2023, the results of its operations for the three and nine months ended September 30, 2023 and 2022 and its cash flows for the nine months ended September 30, 2023 and 2022. The financial data and other information disclosed in these notes related to the three and nine months ended September 30, 2023 and 2022 are also unaudited. The condensed combined balance sheet as of December 31, 2022 was derived from the Parent’s audited financial statements but does not include all disclosures required by GAAP. The results for the three and nine months ended September 30, 2023 are not necessarily indicative of results to be expected for the year ending December 31, 2023, any other interim periods, or any future year or period. Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to the rules and regulations of the SEC for interim financial statements. These unaudited interim condensed combined financial statements should be read in conjunction with the audited annual combined financial statements as of and for the year ended December 31, 2022 and the notes thereto, which are included in the Form 10. Use of Estimates The preparation of Mural’s unaudited condensed combined financial statements in accordance with GAAP requires Mural to make estimates, judgments and assumptions that may affect the reported amounts of assets, liabilities and expenses and the related disclosure of contingent assets and liabilities. On an ongoing basis, Mural evaluates its estimates and judgments and methodologies, including but not limited to, those related to allocations of expenses, assets and liabilities from the Parent’s historical financials to Mural, the impairment of long-lived assets, share-based compensation, leases, and income taxes including the valuation allowance for deferred tax assets. Mural bases its estimates on historical experience of the Parent and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Actual results may differ from these estimates under different assumptions or conditions. Significant Accounting Policies The significant accounting policies used in preparation of these unaudited condensed combined financial statements for the three and nine months ended September 30, 2023 and 2022 are consistent with those discussed in Note 2, Basis of Presentation and Summary of Significant Accounting Policies, within the combined financial statements for the year ended December 31, 2022 included in the Form 10. Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (the “FASB”) or other standard-setting bodies that are adopted by Mural as of the specified effective date. Unless otherwise discussed, Mural believes that the impact of recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations upon adoption. In November 2023, the FASB issued Accounting Standards Update (“ASU”) No. 2023-07, Segment Reporting (Topic 280). The update requires public entities to disclose significant segment expenses that are regularly provided to the chief operating decision maker and to disclose how reported measures of segment profit or loss are used in assessing segment performance and allocating resources. The amendments in this ASU are effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. Mural is evaluating the impact of the adoption of this ASU on its consolidated financial statements and disclosures.

Organization and Description of Business - Additional Information (Details) - Alkermes - USD ($) $ in Millions	Nov. 15, 2023	Nov. 14, 2023	Nov. 02, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Effective time of distribution			Nov. 15, 2023
Subsequent Event
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Cash distribution received from parent		$ 275.0
Distribution term of shares	one ordinary share of Mural for every ten ordinary shares

Organization and Description of Business

9 Months Ended

Sep. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization and Description of Business

1. Organization and Description of Business

The accompanying carve-out financial statements present the condensed combined, historical financial position, results of operations, net parent investment and cash flows of Alkermes plc, an Irish public limited company, and its consolidated subsidiaries’ (“Alkermes” or the “Parent”) oncology business (the “oncology business”) as it was historically managed as part of Alkermes prior to the completion of the separation of Alkermes’ oncology business from Alkermes’ neuroscience business, and the creation, as a result of the distribution (as defined below) of an independent, publicly traded company, Mural Oncology plc, an Irish public limited company (“Mural” or “the Company”), which held the assets, liabilities and operations associated with the oncology business, as of November 15, 2023.

Mural is a clinical-stage oncology business focused on discovering and developing immunotherapies that may meaningfully improve the lives of patients with cancer. Mural’s lead product candidate, nemvaleukin alfa, is an investigational, engineered interleukin-2 cytokine designed to capture and expand the therapeutic benefits of high-dose recombinant human interleukin-2, while mitigating its hallmark toxicities. By leveraging its core competencies in immune cell modulation and protein engineering, Mural has developed a portfolio of investigational cytokine therapies designed to address areas of unmet need for patients with a variety of cancers.

Mural is subject to risks and uncertainties common to early-stage companies in the biotechnology industry. There can be no assurance that Mural’s research and development (“R&D”) will be successfully completed, that any products developed will obtain necessary government regulatory approval or that any products, if approved, will be commercially viable. Mural operates in an environment of rapid technological innovation and substantial competition from pharmaceutical and biotechnological companies. In addition, Mural is dependent upon the services of its employees, consultants and service providers. Even if Mural’s product development efforts are successful, it is uncertain when, if ever, Mural will realize significant product revenue from product sales.

The Separation

On November 2, 2022, Alkermes announced its intent, as approved by its board of directors, to explore separation (the “Separation”) of its neuroscience business and oncology business. On November 14, 2023, in connection with the Separation, Mural received a cash contribution of $275.0 million from Alkermes. Alkermes effected the Separation through the distribution of the ordinary shares of Mural to Alkermes’ shareholders (the “Distribution”) on November 15, 2023.

As part of the Separation and subsequent to September 30, 2023, Alkermes transferred the assets, liabilities and operations of the historical oncology business to Mural, pursuant to the terms of a separation agreement, entered into between Mural and Alkermes. On the effective date of the Distribution, each Alkermes shareholder received one ordinary share of Mural for every ten ordinary shares of Alkermes held as of the close of business on November 6, 2023. Registered shareholders received cash in lieu of any fractional Mural ordinary shares that they would have received as a result of the application of the distribution ratio. Following the Separation and Distribution, Mural operates as an independent, publicly traded company. The Distribution was subject to the satisfaction or waiver by Alkermes of certain conditions. See Note 12, Subsequent Events, for further discussion of the Separation and Distribution.

Going Concern

The management of Mural has evaluated whether there are certain conditions and events, considered in the aggregate, that raise substantial doubt about Mural’s ability to continue as a going concern within one year after the date that the unaudited condensed combined financial statements are issued.

As Alkermes managed Mural’s cash and financing arrangements prior to the Separation, excess cash generated, if any, was deemed remitted to the Parent and all sources of cash were deemed funded by the Parent. Mural has generated operating losses for all the historical periods presented and expects to continue to generate operating losses for the foreseeable future.

Mural expects to fund its operations and capital needs through the funding received from the Parent through the date of the Separation. As described in Note 12, Subsequent Events, on November 14, 2023, in connection with the Separation, Mural received a cash contribution of $275.0 million from the Parent, which alleviated the conditions that previously raised substantial doubt about Mural’s ability to continue as a going concern. Mural believes that its cash resources, including the funding received subsequent to September 30, 2023, will be sufficient to fund its anticipated operations and capital needs for at least twelve months from the date these financial statements were issued. See Note 12, Subsequent Events, for further discussion of the cash contribution.

Mural’s continued operations are dependent on the funding received from the Parent through the Separation and on its ability to generate cash from operating activities and to raise additional capital to finance its future operations subsequent to the Separation. If Mural is unable to obtain additional funding on a timely basis, it may be forced to significantly curtail, delay, or discontinue one or more of the planned research or development programs or be unable to expand or continue operations. There is no assurance that Mural will be successful in obtaining sufficient funding on terms acceptable to Mural to fund continuing operations, if at all.

Earnings Per Share

9 Months Ended

Sep. 30, 2023

Earnings Per Share [Abstract]

Earnings per Share

11. Earnings per Share

On November 15, 2023, the effective date of the Distribution, 16,689,733 ordinary shares of Mural were distributed to Alkermes shareholders of record as of November 6, 2023, the record date. This share amount was utilized for the calculation of basic and diluted earnings per share for all periods prior to the Separation. For the three and nine months ended September 30, 2023 and 2022, these shares were treated as issued and outstanding for the purpose of calculating historical earnings per share. There were no dilutive equity instruments as there were no equity awards of Mural outstanding prior to the Separation.

Leases - Summary of Effect of Lease Costs in Unaudited Condensed Combined Statements of Operations (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Leases [Abstract]
Operating lease cost	$ 1,419	$ 1,550	$ 4,388	$ 4,651
Variable lease cost	1,158	968	3,741	2,646
Total lease costs	$ 2,577	$ 2,518	$ 8,129	$ 7,297

Accrued Expenses - Components of Accrued Expenses (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued external research and development services	$ 11,002	$ 25,298
Accrued compensation	5,682	7,104
Accrued general and administrative	157	302
Accrued other	53	46
Total accrued expenses	$ 16,894	$ 32,750

Accrued Expenses (Tables)

9 Months Ended

Sep. 30, 2023

Payables and Accruals [Abstract]

Components of Accrued Expenses

Accrued expenses consisted of the following:


	September 30,		December 31,
(In thousands)	2023		2022
Accrued external research and development services	$	11,002	$	25,298
Accrued compensation		5,682		7,104
Accrued general and administrative		157		302
Accrued other		53		46
Total accrued expenses	$	16,894	$	32,750

Leases - Additional Information (Details) $ in Millions	1 Months Ended		3 Months Ended		9 Months Ended
Leases - Additional Information (Details) $ in Millions	Sep. 30, 2021 ft²	Mar. 31, 2021 ft²	Sep. 30, 2023 USD ($) ft²	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) ft²	Sep. 30, 2022 USD ($)	Dec. 31, 2022 ft²
Lessee, Lease, Description [Line Items]
Area of Land \| ft²	17,000	163,000	180,000		180,000		180,000
Lease commenced year					2010
Operating leases, options to extend leases term			5 years		5 years
Extended lease commenced month and year	2021-09	2021-03
Lease expiration year					2026
Incremental borrowing rate			3.52%		3.52%
Remaining lease term			3 years 1 month 6 days		3 years 1 month 6 days
Laboratory Space
Lessee, Lease, Description [Line Items]
Area of Land \| ft²			34,000		34,000
Parent
Lessee, Lease, Description [Line Items]
Letter of credit security deposit \| $			$ 1.9		$ 1.9
Cash paid for amounts included for measurement of lease liabilities \| $			$ 1.6	$ 1.6	$ 4.8	$ 4.6

Share-Based Compensation

9 Months Ended

Sep. 30, 2023

Share-Based Payment Arrangement [Abstract]

Share-Based Compensation

6. Share-Based Compensation

The following table represents share-based compensation expense included in Mural’s unaudited condensed combined statements of operations and comprehensive loss:


	Three Months Ended September 30,				Nine Months Ended September 30,
(In thousands)	2023		2022		2023		2022
Research and development	$	1,401	$	2,712	$	6,000	$	6,962
General and administrative		1,582		767		2,877		1,772
Total share-based compensation expense	$	2,983	$	3,479	$	8,877	$	8,734

Restructuring

9 Months Ended

Sep. 30, 2023

Restructuring Charges [Abstract]

Restructuring

10. Restructuring

On July 12, 2023, in conjunction with the Parent's ongoing review of operations and the planned separation of the oncology business, the Parent executed a restructuring plan, which included the elimination of certain positions that were intended to transition to Mural (the “Restructuring”). Of the charge the Parent recorded in the third quarter of 2023 as a result of the Restructuring, $1.6 million was attributable to Mural. Such charge consists of one-time termination benefits for employee severance, benefits and related costs, all of which are expected to result in cash expenditures by the Parent, and substantially all of which were paid by the Parent as of September 30, 2023. Substantially all of the charge related to the Restructuring was included in research and development expenses in the Company’s unaudited condensed combined statements of operations and comprehensive loss for the three and nine months ended September 30, 2023.

Income Taxes

9 Months Ended

Sep. 30, 2023

Income Tax Disclosure [Abstract]

Income Taxes

7. Income Taxes

During the three months ended September 30, 2023 and 2022, Mural recorded income tax provisions of $5.0 million and $1.3 million, respectively, related to its U.S. entity. During the nine months ended September 30, 2023 and 2022, Mural recorded income tax provisions of $10.2 million and $3.7 million, respectively, related to its US entity. The income tax provisions were primarily due to the capitalization and amortization of R&D expenses in accordance with Section 174 of the Internal Revenue Code of 1986, as amended. The increased tax provisions for the three months ended September 30, 2023 as compared to the three months ended September 30, 2022 and for the nine months ended September 30, 2023 as compared to the nine months ended September 30, 2022 were primarily due to lower R&D tax credits available in 2023. The provisions were calculated on a separate return basis and are not necessarily representative of the tax provision that may arise in the future. Net operating losses previously reported by the Parent will not carry over to Mural after the Separation.

On a quarterly basis, the Company reassesses the valuation allowance on its deferred tax assets, weighing positive and negative evidence to determine the recoverability of such deferred tax assets. In the third quarter of 2023, the Company reassessed the valuation allowance and considered all positive and negative evidence, including its cumulative losses over the year ended December 31, 2022 and concluded that it should maintain the valuation allowance on its Irish net operating losses and other Irish and U.S. deferred tax assets as of September 30, 2023.

- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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+ Details