0001628280-24-019974 | 10-Q | XBRL Viewer

Commitments and Contingencies (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Milestone and royalty payments made	$ 0	$ 0

Summary of Significant Accounting Policies (Policies)	3 Months Ended
Summary of Significant Accounting Policies (Policies)	Mar. 31, 2024
Accounting Policies [Abstract]
Net Loss Per Share	Net Loss Per Share Basic and diluted net loss per common share is determined by dividing net loss applicable to common stockholders by the weighted-average common shares outstanding during the period. Preferred dividends are included in net loss attributable to common stockholders in the computation of basic and diluted earnings per share.
Recently Adopted Accounting Pronouncement	Recently Adopted Accounting Pronouncement In August 2020, the FASB issued ASU No. 2020-06 ("ASU 2020-06"), Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”). ASU 2020-06 eliminates the beneficial conversion and cash conversion accounting models for convertible instruments. It also amends the accounting for certain contracts in an entity’s own equity that are currently accounted for as derivatives because of specific settlement provisions. In addition, ASU 2020-06 modifies how particular convertible instruments and certain contracts that may be settled in cash or shares impact the diluted EPS computation. The amendments in this update are effective for the Company on January 1, 2024. The amendment is to be adopted through either a fully retrospective or modified retrospective method of transition. Early adoption is permitted. The Company adopted this standard as of January 1, 2024 using the modified-retrospective method. As a result of the adoption the Company reversed the accretion of preferred stock dividends originally recorded in 2005 related to the Series A Convertible Preferred Stock of $793,000.

Summary of Significant Accounting Policies - Antidilutive Securities (Details) - shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Net Loss Per Share
Antidilutive securities excluded from the calculation of basic and diluted loss per share (in shares)	11,106,117	10,694,244
Options to purchase Common Stock
Net Loss Per Share
Antidilutive securities excluded from the calculation of basic and diluted loss per share (in shares)	8,297,292	6,396,895
Warrants to purchase Common Stock
Net Loss Per Share
Antidilutive securities excluded from the calculation of basic and diluted loss per share (in shares)	2,807,948	4,296,472
Series A Convertible Preferred Stock
Net Loss Per Share
Antidilutive securities excluded from the calculation of basic and diluted loss per share (in shares)	877	877

Stockholders' Equity - Warrants (Details) - $ / shares	3 Months Ended	12 Months Ended
Stockholders' Equity - Warrants (Details) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
Number of Warrants
Balance of warrants outstanding at the end of the period (in shares)	2,807,948	2,807,948
Balance of warrants outstanding at the beginning of the period (in shares)	2,807,948
Weighted Average Exercise Price Per Share
Weighted average exercise price of warrants at the beginning of the period (in USD per share)	$ 2.45
Weighted average exercise price of warrants at the end of the period (in USD per share)	$ 2.45	$ 2.45
Term
Weighted-Average Remaining Contractual Term	1 year 8 months 12 days	1 year 10 months 24 days

CONDENSED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Preferred stock, shares authorized (in shares)	20,000,000	20,000,000
Temporary equity, shares authorized (in shares)	277,100	277,100
Temporary equity, shares outstanding (in shares)	60,600	60,600
Preferred stock, liquidation preference, value	$ 1,074	$ 1,068
Common stock, par value (in USD per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	150,000,000	150,000,000
Common stock, shares issued (in shares)	44,710,000	44,677,000
Common stock, shares outstanding (in shares)	44,710,000	44,677,000

Supplementary Balance Sheet Information - Property and Equipment (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Property, equipment and depreciation and amortization
Property and equipment, gross	$ 5,054	$ 4,990
Less—accumulated depreciation and amortization	(3,855)	(3,752)
Property and equipment, net	1,199	1,238
Furniture and office equipment
Property, equipment and depreciation and amortization
Property and equipment, gross	1,067	1,067
Leasehold improvements
Property, equipment and depreciation and amortization
Property and equipment, gross	2,568	2,568
Laboratory equipment
Property, equipment and depreciation and amortization
Property and equipment, gross	$ 1,419	$ 1,355

Stockholders' Equity

3 Months Ended

Mar. 31, 2024

Stockholders' Equity Note [Abstract]

Stockholders' Equity

Stockholders’ Equity

Stock Options

Stock-based compensation expense related to Cardiff Oncology equity awards have been recognized in operating results as follows:


	Three Months Ended March 31,
(in thousands)		2024		2023

Included in research and development expense		$	389	$	394
Included in selling, general and administrative expense		735		670


Total stock-based compensation expense		$	1,124	$	1,064

The unrecognized compensation cost related to non-vested stock options outstanding at March 31, 2024, net of estimated forfeitures, was $10.2 million, which is expected to be recognized over a weighted-average remaining vesting period of 2.1 years. The weighted-average remaining contractual term of outstanding options as of March 31, 2024, was approximately

8.1 years. The total fair value of stock options vested during the three months ended March 31, 2024 and 2023, were $1.4 million and $1.9 million, respectively.

The estimated fair value of stock option awards was determined on the date of grant using the Black-Scholes option valuation model with the following weighted-average assumptions during the following periods indicated:


	Three Months Ended March 31,
	2024		2023
Risk-free interest rate	4.04	%	3.58	%
Dividend yield	0	%	0	%
Expected volatility of Cardiff Oncology common stock	107	%	110	%
Expected term	5.8 years		5.3 years

A summary of stock option activity and changes in stock options outstanding is presented below:


	Total Options	Weighted-Average Exercise Price Per Share		Intrinsic Value
Balance outstanding, December 31, 2023	6,650,954	$	4.27	$	23,926
Granted	1,720,896	$	3.51
Exercised	(33,222)	$	3.22
Forfeited and expired	(41,336)	$	10.11
Balance outstanding, March 31, 2024	8,297,292	$	4.09	$	17,780,158
Exercisable at March 31, 2024	3,735,195	$	5.10	$	7,103,808
Vested and expected to vest at March 31, 2024	8,050,310	$	4.13	$	17,126,855

2021 Equity Incentive Plan

In June 2021 the Company's stockholders approved the 2021 Omnibus Equity Incentive Plan ("2021 Plan"). The number of authorized shares in the 2021 Plan is equal to the sum of (i) 3,150,000 shares, plus (ii) the number of shares of Common Stock reserved, but unissued under the 2014 Plan; and (iii) the number of shares of Common Stock underlying forfeited awards under the 2014 Plan. On June 9, 2022, the shareholders approved an increase of shares authorized in the 2021 Plan to 5,150,000 from 3,150,000. As of March 31, 2024, there were 307,279 shares available for issuance under the 2021 Plan.

2014 Equity Incentive Plan

Subsequent to the adoption of the 2021 Plan, no additional equity awards can be made under the terms of the 2014 Plan.

Inducement Grants

The Company issues equity awards to certain new employees as inducement grants outside of its 2021 Plan. As of March 31, 2024, an aggregate of 1,380,248 shares were issuable upon the exercise of inducement grant stock options approved by the Company.

Warrants

A summary of warrant activity and changes in warrants outstanding, including both liability and equity classifications is presented below:


	Total Warrants	Weighted-Average Exercise Price Per Share		Weighted-Average Remaining Contractual Term
Balance outstanding, December 31, 2023	2,807,948	$	2.45	1.9 years



Balance outstanding, March 31, 2024	2,807,948	$	2.45	1.7 years

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 13
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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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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-Name Accounting Standards Codification
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
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-URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
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-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
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-URI https://asc.fasb.org//505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Subparagraph (g)
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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+ Details

Fair Value Measurements - Fair Value of Assets and Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Assets:
Total available for sale investments	$ 48,529	$ 53,168
Recurring basis
Assets:
Total included in cash and cash equivalents	18,330	21,606
Total available for sale investments	48,529	53,168
Total assets measured at fair value on a recurring basis	66,859	74,774
Recurring basis \| Certificate of deposit
Assets:
Total available for sale investments	6,511	8,333
Recurring basis \| Corporate debt securities
Assets:
Total available for sale investments	18,328	19,373
Recurring basis \| Commercial paper
Assets:
Total available for sale investments	5,289	6,202
Recurring basis \| Non U.S. government
Assets:
Total available for sale investments		834
Recurring basis \| U.S. treasury securities
Assets:
Total available for sale investments	18,401	18,426
Recurring basis \| Money market fund
Assets:
Total included in cash and cash equivalents	18,330	21,606
Recurring basis \| Quoted Prices in Active Markets for Identical Assets and Liabilities (Level 1)
Assets:
Total included in cash and cash equivalents	18,330	21,606
Total available for sale investments	18,401	18,426
Total assets measured at fair value on a recurring basis	36,731	40,032
Recurring basis \| Quoted Prices in Active Markets for Identical Assets and Liabilities (Level 1) \| Certificate of deposit
Assets:
Total available for sale investments	0	0
Recurring basis \| Quoted Prices in Active Markets for Identical Assets and Liabilities (Level 1) \| Corporate debt securities
Assets:
Total available for sale investments	0	0
Recurring basis \| Quoted Prices in Active Markets for Identical Assets and Liabilities (Level 1) \| Commercial paper
Assets:
Total available for sale investments	0	0
Recurring basis \| Quoted Prices in Active Markets for Identical Assets and Liabilities (Level 1) \| Non U.S. government
Assets:
Total available for sale investments		0
Recurring basis \| Quoted Prices in Active Markets for Identical Assets and Liabilities (Level 1) \| U.S. treasury securities
Assets:
Total available for sale investments	18,401	18,426
Recurring basis \| Quoted Prices in Active Markets for Identical Assets and Liabilities (Level 1) \| Money market fund
Assets:
Total included in cash and cash equivalents	18,330	21,606
Recurring basis \| Significant Other Observable Inputs (Level 2)
Assets:
Total included in cash and cash equivalents	0	0
Total available for sale investments	30,128	34,742
Total assets measured at fair value on a recurring basis	30,128	34,742
Recurring basis \| Significant Other Observable Inputs (Level 2) \| Certificate of deposit
Assets:
Total available for sale investments	6,511	8,333
Recurring basis \| Significant Other Observable Inputs (Level 2) \| Corporate debt securities
Assets:
Total available for sale investments	18,328	19,373
Recurring basis \| Significant Other Observable Inputs (Level 2) \| Commercial paper
Assets:
Total available for sale investments	5,289	6,202
Recurring basis \| Significant Other Observable Inputs (Level 2) \| Non U.S. government
Assets:
Total available for sale investments		834
Recurring basis \| Significant Other Observable Inputs (Level 2) \| U.S. treasury securities
Assets:
Total available for sale investments	0	0
Recurring basis \| Significant Other Observable Inputs (Level 2) \| Money market fund
Assets:
Total included in cash and cash equivalents	0	0
Recurring basis \| Significant Unobservable Inputs (Level 3)
Assets:
Total included in cash and cash equivalents	0	0
Total available for sale investments	0	0
Total assets measured at fair value on a recurring basis	0	0
Recurring basis \| Significant Unobservable Inputs (Level 3) \| Certificate of deposit
Assets:
Total available for sale investments	0	0
Recurring basis \| Significant Unobservable Inputs (Level 3) \| Corporate debt securities
Assets:
Total available for sale investments	0	0
Recurring basis \| Significant Unobservable Inputs (Level 3) \| Commercial paper
Assets:
Total available for sale investments	0	0
Recurring basis \| Significant Unobservable Inputs (Level 3) \| Non U.S. government
Assets:
Total available for sale investments		0
Recurring basis \| Significant Unobservable Inputs (Level 3) \| U.S. treasury securities
Assets:
Total available for sale investments	0	0
Recurring basis \| Significant Unobservable Inputs (Level 3) \| Money market fund
Assets:
Total included in cash and cash equivalents	$ 0	$ 0

Fair Value Measurements

3 Months Ended

Mar. 31, 2024

Fair Value Disclosures [Abstract]

Fair Value Measurements

The following table presents the Company’s assets and liabilities that are measured and recognized at fair value on a recurring basis classified under the appropriate level of the fair value hierarchy as of March 31, 2024, and December 31, 2023:


	Fair Value Measurements at March 31, 2024
(in thousands)	Quoted Prices in Active Markets for Identical Assets and Liabilities (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
Assets:
Money market fund	$	18,330	$	—	$	—	$	18,330

Total included in cash and cash equivalents	18,330		—		—		18,330

Available for sale investments:
Certificate of deposit	—		6,511		—		6,511
Corporate debt securities	—		18,328		—		18,328
Commercial paper	—		5,289		—		5,289


U.S. treasury securities	18,401		—		—		18,401
Total available for sale investments	18,401		30,128		—		48,529

Total assets measured at fair value on a recurring basis	$	36,731	$	30,128	$	—	$	66,859


	Fair Value Measurements at December 31, 2023
(in thousands)	Quoted Prices in Active Markets for Identical Assets and Liabilities (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
Assets:
Money market fund	$	21,606	$	—	$	—	$	21,606

Total included in cash and cash equivalents	21,606		—		—		21,606

Available for sale investments:
Certificate of deposit	—		8,333		—		8,333
Corporate debt securities	—		19,373		—		19,373
Commercial paper	—		6,202		—		6,202
U.S. government agencies	—		834		—		834
U.S. treasury securities	18,426		—		—		18,426
Total available for sale investments	18,426		34,742		—		53,168

Total assets measured at fair value on a recurring basis	$	40,032	$	34,742	$	—	$	74,774

The Company’s policy is to recognize transfers between levels of the fair value hierarchy on the date of the event or change in circumstances that caused the transfer. There were no transfers into or out of Level 3 during the three months ended March 31, 2024

- 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

CONDENSED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
CONDENSED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	Mar. 31, 2024	Mar. 31, 2023
Operating activities
Net loss	$ (10,011)	$ (11,223)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	102	90
Stock-based compensation expense	1,124	1,064
Accretion of discounts on short-term investments, net	(156)	(163)
Changes in operating assets and liabilities:
Other assets	4	26
Accounts receivable and unbilled receivable	(105)	95
Prepaid expenses and other current assets	(95)	1,251
Operating lease right-of-use assets	134	136
Accounts payable and accrued liabilities	1,415	203
Operating lease liabilities	(152)	(138)
Net cash used in operating activities	(7,740)	(8,659)
Investing activities:
Capital expenditures	(80)	(8)
Maturities of short-term investments	5,635	42,983
Purchases of short-term investments	(919)	(37,327)
Sales of short-term investments	0	1,681
Net cash provided by investing activities	4,636	7,329
Financing activities:
Proceeds from exercise of options	107	0
Net cash provided by financing activities	107	0
Net change in cash and cash equivalents	(2,997)	(1,330)
Cash and cash equivalents—Beginning of period	21,655	16,347
Cash and cash equivalents—End of period	18,658	15,017
Supplemental disclosure of non-cash investing and financing activities:
Acquisition of property and equipment included in accounts payable and accrued expenses	$ 0	$ 133

CONDENSED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 18,658	$ 21,655
Short-term investments	48,529	53,168
Accounts receivable and unbilled receivable	393	288
Prepaid expenses and other current assets	2,410	2,301
Total current assets	69,990	77,412
Property and equipment, net	1,199	1,238
Operating lease right-of-use assets	1,574	1,708
Other assets	1,275	1,279
Total Assets	74,038	81,637
Current liabilities:
Accounts payable	5,191	1,966
Accrued liabilities	5,956	7,783
Operating lease liabilities	696	691
Total current liabilities	11,843	10,440
Operating lease liabilities, net of current portion	1,301	1,458
Total Liabilities	13,144	11,898
Commitments and contingencies (Note 6)
Stockholders’ equity
Preferred stock, 20,000 shares authorized; 277,100 designated as Series A Convertible Preferred Stock; 60,600 shares outstanding at March 31, 2024 and December 31, 2023 with liquidation preference of $1,074 and $1,068 at March 31, 2024 and December 31, 2023, respectively (Note 5)	0	0
Common stock, $0.0001 par value, 150,000 shares authorized; 44,710 and $44,677 shares issued and outstanding at March 31, 2024 and December 31, 2023, respectively	4	4
Additional paid-in capital	409,781	409,343
Accumulated other comprehensive loss	(132)	(67)
Accumulated deficit	(348,759)	(339,541)
Total stockholders’ equity	60,894	69,739
Total liabilities and stockholders’ equity	$ 74,038	$ 81,637

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
Royalties	$ 205	$ 83
Costs and expenses:
Research and development	8,008	9,052
Selling, general and administrative	3,130	3,083
Total operating expenses	11,138	12,135
Loss from operations	(10,933)	(12,052)
Interest income, net	926	940
Other income (expense), net	(4)	(111)
Total other income (expense), net	922	829
Net loss	(10,011)	(11,223)
Preferred stock dividend payable on Series A Convertible Preferred Stock	(6)	(6)
Net loss attributable to common stockholders	$ (10,017)	$ (11,229)
Net loss per common share - basic (in dollars per share)	$ (0.22)	$ (0.25)
Net loss per common share - diluted (in dollars per share)	$ (0.22)	$ (0.25)
Weighted-average shares outstanding - basic (in shares)	44,678	44,677
Weighted-average shares outstanding - diluted (in shares)	44,678	44,677

Organization and Basis of Presentation (Details) $ in Millions	Mar. 31, 2024 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash, cash equivalents and short-term investments	$ 67.2

Summary of Significant Accounting Policies

3 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

During the three months ended March 31, 2024, there have been no changes to the Company’s significant accounting policies as described in its Annual Report on Form 10-K for the fiscal year ended December 31, 2023.

Net Loss Per Share

Basic and diluted net loss per common share is determined by dividing net loss applicable to common stockholders by the weighted-average common shares outstanding during the period. Preferred dividends are included in net loss attributable to common stockholders in the computation of basic and diluted earnings per share.

The following table sets forth the outstanding potentially dilutive securities that have been excluded in the calculation of diluted net loss per share because their effect was anti-dilutive:


	March 31,
	2024	2023
Options to purchase Common Stock	8,297,292	6,396,895
Warrants to purchase Common Stock	2,807,948	4,296,472

Series A Convertible Preferred Stock	877	877


	11,106,117	10,694,244

Recently Adopted Accounting Pronouncement

In August 2020, the FASB issued ASU No. 2020-06 ("ASU 2020-06"), Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”). ASU 2020-06 eliminates the beneficial conversion and cash conversion accounting models for convertible instruments. It also amends the accounting for certain contracts in an entity’s own equity that are currently accounted for as derivatives because of specific settlement provisions. In addition, ASU 2020-06 modifies how particular convertible instruments and certain contracts that may be settled in cash or shares impact the diluted EPS computation. The amendments in this update are effective for the Company on January 1, 2024. The amendment is to be adopted through either a fully retrospective or modified retrospective method of transition. Early adoption is permitted. The Company adopted this standard as of January 1, 2024 using the modified-retrospective method. As a result of the adoption the Company reversed the accretion of preferred stock dividends originally recorded in 2005 related to the Series A Convertible Preferred Stock of $793,000.

Stockholders' Equity - Stock Option Activity (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Jun. 09, 2022	Jun. 30, 2021
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures
Authorized shares under the plan (in shares)				5,150,000	3,150,000
Options to purchase Common Stock
Weighted-average assumptions
Risk-free interest rate	4.04%	3.58%
Dividend yield (as a percent)	0.00%	0.00%
Expected volatility (as a percent)	107.00%	110.00%
Expected term	5 years 9 months 18 days	5 years 3 months 18 days
Number of Options
Balance outstanding at the beginning of the period (in shares)	6,650,954
Granted (in shares)	1,720,896
Exercised (in shares)	(33,222)
Forfeited and expired (in shares)	(41,336)
Balance outstanding at the end of the period (in shares)	8,297,292
Exercisable at the end of the period (in shares)	3,735,195
Vested and expected to vest (in shares)	8,050,310
Weighted Average Exercise Price Per Share
Balance outstanding at the beginning of the period (in USD per share)	$ 4.27
Granted (in USD per share)	3.51
Exercised (in USD per share)	3.22
Forfeited and expired (in USD per share)	10.11
Balance outstanding at the end of the period (in USD per share)	4.09
Exercisable at the end of the period (in USD per share)	5.10
Vested and expected to vest (in USD per share)	$ 4.13
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures
Options outstanding, intrinsic value	$ 17,780,158		$ 23,926
Exercisable at the end of the period, intrinsic value	7,103,808
Vested and expected to vest, intrinsic value	$ 17,126,855
Inducement Grant Stock Options
Number of Options
Granted (in shares)	1,380,248
Equity Incentive Plan 2021
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures
Number of remaining shares available for issuance (in shares)	307,279

Stockholders' Equity (Tables)

3 Months Ended

Mar. 31, 2024

Stockholders' Equity Note [Abstract]

Schedule of Stock-Based Compensation Expense

Stock-based compensation expense related to Cardiff Oncology equity awards have been recognized in operating results as follows:


	Three Months Ended March 31,
(in thousands)		2024		2023

Included in research and development expense		$	389	$	394
Included in selling, general and administrative expense		735		670


Total stock-based compensation expense		$	1,124	$	1,064

Schedule of Assumptions to Estimate Fair Value of Stock Option Awards


	Three Months Ended March 31,
	2024		2023
Risk-free interest rate	4.04	%	3.58	%
Dividend yield	0	%	0	%
Expected volatility of Cardiff Oncology common stock	107	%	110	%
Expected term	5.8 years		5.3 years

Summary of Stock Option Activity and of Changes in Stock Options Outstanding

A summary of stock option activity and changes in stock options outstanding is presented below:


	Total Options	Weighted-Average Exercise Price Per Share		Intrinsic Value
Balance outstanding, December 31, 2023	6,650,954	$	4.27	$	23,926
Granted	1,720,896	$	3.51
Exercised	(33,222)	$	3.22
Forfeited and expired	(41,336)	$	10.11
Balance outstanding, March 31, 2024	8,297,292	$	4.09	$	17,780,158
Exercisable at March 31, 2024	3,735,195	$	5.10	$	7,103,808
Vested and expected to vest at March 31, 2024	8,050,310	$	4.13	$	17,126,855

Summary of Warrant Activity and Changes in Warrants Outstanding

A summary of warrant activity and changes in warrants outstanding, including both liability and equity classifications is presented below:


	Total Warrants	Weighted-Average Exercise Price Per Share		Weighted-Average Remaining Contractual Term
Balance outstanding, December 31, 2023	2,807,948	$	2.45	1.9 years



Balance outstanding, March 31, 2024	2,807,948	$	2.45	1.7 years

Supplementary Balance Sheet Information - Accrued Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accrued compensation	$ 1,234	$ 2,737
Clinical trials	3,783	4,309
Research agreements and services	692	530
Other accrued liabilities	247	207
Total accrued liabilities	$ 5,956	$ 7,783

Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

Schedule of Antidilutive Securities Excluded from the Calculation of Diluted Net Loss per Share

The following table sets forth the outstanding potentially dilutive securities that have been excluded in the calculation of diluted net loss per share because their effect was anti-dilutive:


	March 31,
	2024	2023
Options to purchase Common Stock	8,297,292	6,396,895
Warrants to purchase Common Stock	2,807,948	4,296,472

Series A Convertible Preferred Stock	877	877


	11,106,117	10,694,244

Supplementary Balance Sheet Information - Investments Available-for-sale (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Maturity less than 1 year:
Amortized Cost	$ 42,817	$ 26,293
Gross Unrealized Gains	18	33
Gross Unrealized Losses	(140)	(17)
Fair Market Value	42,695	26,309
Maturity 1 to 2 years:
Amortized Cost	5,844	26,942
Gross Unrealized Gains	13	6
Gross Unrealized Losses	(23)	(89)
Fair Market Value	5,834	26,859
Amortized Cost	48,661	53,235
Gross Unrealized Gains	31	39
Gross Unrealized Losses	(163)	(106)
Fair Market Value	48,529	53,168
Certificate of deposit
Maturity less than 1 year:
Amortized Cost	6,501	8,317
Gross Unrealized Gains	10	16
Gross Unrealized Losses	0	0
Fair Market Value	6,511	8,333
Corporate debt securities
Maturity less than 1 year:
Amortized Cost	14,686	10,948
Gross Unrealized Gains	6	8
Gross Unrealized Losses	(27)	(16)
Fair Market Value	14,665	10,940
Maturity 1 to 2 years:
Amortized Cost	3,654	8,437
Gross Unrealized Gains	13	6
Gross Unrealized Losses	(4)	(10)
Fair Market Value	3,663	8,433
Commercial paper
Maturity less than 1 year:
Amortized Cost	5,288	6,193
Gross Unrealized Gains	2	9
Gross Unrealized Losses	(1)	0
Fair Market Value	5,289	6,202
Non U.S. government
Maturity less than 1 year:
Amortized Cost		835
Gross Unrealized Gains		0
Gross Unrealized Losses		(1)
Fair Market Value		834
U.S. treasury securities
Maturity less than 1 year:
Amortized Cost	16,342
Gross Unrealized Gains	0
Gross Unrealized Losses	(112)
Fair Market Value	16,230
Maturity 1 to 2 years:
Amortized Cost	2,190	18,505
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(19)	(79)
Fair Market Value	$ 2,171	$ 18,426

Organization and Basis of Presentation	3 Months Ended
Organization and Basis of Presentation	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Basis of Presentation	Organization and Basis of Presentation Business Organization and Overview Cardiff Oncology, Inc. (“Cardiff Oncology” or the “Company”) headquartered in San Diego, California, is a clinical-stage biotechnology company leveraging Polo-like Kinase 1 (“PLK1”) inhibition, to develop novel therapies across a range of cancers. The Company’s lead asset is onvansertib, a PLK1 inhibitor that is being evaluated in combination with standard of care ("SoC") therapeutics in clinical programs targeting indications such as RAS-mutated metastatic colorectal cancer (“mCRC”), as well as investigator-initiated trials in metastatic pancreatic ductal adenocarcinoma (“mPDAC”), small cell lung cancer (“SCLC”), and triple negative breast cancer (“TNBC”). These programs and the Company’s broader development strategy are designed to target tumor vulnerabilities in order to overcome treatment resistance and deliver superior clinical benefit compared to the SoC alone. The Company's common stock is listed on the Nasdaq Capital Market under the ticker symbol "CRDF". Basis of Presentation The accompanying unaudited interim condensed financial statements of Cardiff Oncology have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”) related to a quarterly report on Form 10-Q. Certain information and note disclosures normally included in annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to those rules and regulations. The unaudited interim condensed financial statements reflect all adjustments consisting of normal recurring adjustments which, in the opinion of management, are necessary for a fair statement of the Company’s financial position and the results of its operations and cash flows for the periods presented. The unaudited condensed balance sheet at December 31, 2023, has been derived from the audited financial statements at that date but does not include all of the information and disclosures required by GAAP for annual financial statements. The operating results presented in these unaudited interim condensed financial statements are not necessarily indicative of the results that may be expected for any future periods. These unaudited interim condensed financial statements should be read in conjunction with the audited financial statements and the notes thereto for the year ended December 31, 2023, included in the Company’s annual report on Form 10-K filed with the SEC on February 29, 2024. Liquidity The Company has incurred net losses since its inception and has negative operating cash flows. As of March 31, 2024, the Company had $67.2 million in cash, cash equivalents and short-term investments and believes it has sufficient cash to meet its funding requirements for at least the next 12 months following the issuance date of these financial statements. For the foreseeable future, the Company expects to continue to incur losses and require additional capital to further advance its clinical trial programs and support its other operations. The Company cannot be certain that additional funding will be available on acceptable terms, or at all. To the extent that the Company can raise additional funds by issuing equity securities, the Company’s stockholders may experience additional dilution.

CONDENSED STATEMENT OF STOCKHOLDERS' EQUITY - USD ($)
shares in Thousands, $ in Thousands

Total

Cumulative Effect, Period of Adoption, Adjustment

^[1]

Preferred Stock

Common Stock

Additional Paid-In Capital

Cumulative Effect, Period of Adoption, Adjustment

^[1]

Accumulated Other Comprehensive Loss

Accumulated Deficit

Cumulative Effect, Period of Adoption, Adjustment

^[1]

Balance, beginning (in shares) at Dec. 31, 2022

44,677

Balance, beginning at Dec. 31, 2022

$ 106,343

$ 0

$ 4

$ 404,834

$ (395)

$ (298,100)

Increase (Decrease) in Stockholders' Equity [Roll Forward]

APIC, Share-Based Payment Arrangement, Increase for Cost Recognition

1,064

Other comprehensive gain (loss)

319

Net loss

(11,223)

Balance, ending (in shares) at Mar. 31, 2023

44,677

Balance, ending at Mar. 31, 2023

96,503

$ 0

$ 4

405,898

(76)

(309,323)

Balance, beginning (in shares) at Dec. 31, 2022

44,677

Balance, beginning at Dec. 31, 2022

106,343

$ 0

$ 4

404,834

(395)

(298,100)

Balance, ending (in shares) at Dec. 31, 2023

44,677

Balance, ending at Dec. 31, 2023

$ 69,739

$ 0

$ 4

409,343

$ (793)

(67)

(339,541)

$ 793

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Accounting Standards Update [Extensible Enumeration]

Accounting Standards Update 2020-06 [Member]

APIC, Share-Based Payment Arrangement, Increase for Cost Recognition

$ 1,124

1,124

Issuance of common stock upon exercise of stock options (in shares)

Stock Issued During Period, Value, Stock Options Exercised

107

Other comprehensive gain (loss)

(65)

Net loss

(10,011)

Balance, ending (in shares) at Mar. 31, 2024

44,710

Balance, ending at Mar. 31, 2024

$ 60,894

$ 0

$ 4

$ 409,781

$ (132)

$ (348,759)

[1]	See Note 2.

- Definition

Indicates amendment to accounting standards.

+ References

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- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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Supplementary Balance Sheet Information - Investments Available-for-sale in a Continuous Loss Position (Details) - Corporate debt securities - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]
Fair Market Value	$ 1,546	$ 397
Gross Unrealized Loss	$ (6)	$ (3)

- 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

CONDENSED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Statement of Comprehensive Income [Abstract]
Net loss	$ (10,011)	$ (11,223)
Other comprehensive loss:
Unrealized gain (loss) on securities available-for-sale	(65)	319
Total comprehensive loss	(10,076)	(10,904)
Preferred stock dividend payable on Series A Convertible Preferred Stock	(6)	(6)
Comprehensive loss attributable to common stockholders	$ (10,082)	$ (10,910)

- Definition

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

+ References

+ Details

Supplementary Balance Sheet Information

3 Months Ended

Mar. 31, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Supplementary Balance Sheet Information

Investments available for sale

Investments available for sale consist of the following:


	As of March 31, 2024
(in thousands)	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Market Value
Maturity less than 1 year:
Certificate of deposit	$	6,501	$	10	$	—	$	6,511
Corporate debt securities	14,686		6		(27)		14,665
Commercial paper	5,288		2		(1)		5,289


U.S. treasury securities	16,342		—		(112)		16,230
Total maturity less than 1 year	42,817		18		(140)		42,695
Maturity 1 to 2 years:
Corporate debt securities	3,654		13		(4)		3,663

U.S. treasury securities	2,190		—		(19)		2,171
Total maturity 1 to 2 years	5,844		13		(23)		5,834

Total short-term investments	$	48,661	$	31	$	(163)	$	48,529


	As of December 31, 2023
(in thousands)	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Market Value
Maturity less than 1 year:
Certificate of deposit	$	8,317	$	16	$	—	$	8,333
Corporate debt securities	10,948		8		(16)		10,940
Commercial paper	6,193		9		—		6,202
Non U.S. government	835		—		(1)		834

Total maturity less than 1 year	26,293		33		(17)		26,309
Maturity 1 to 2 years:
Corporate debt securities	8,437		6		(10)		8,433
U.S. treasury securities	18,505		—		(79)		18,426
Total maturity 1 to 2 years	26,942		6		(89)		26,859

Total short-term investments	$	53,235	$	39	$	(106)	$	53,168

We periodically review our portfolio of debt securities to determine if any investment is impaired due to credit loss or other potential valuation concerns. For debt securities where the fair value of the investment is less than the amortized cost basis, we have assessed at the individual security level for various quantitative factors including, but not limited to, the nature of the investments, changes in credit ratings, interest rate fluctuations, industry analyst reports, and the severity of impairment. Unrealized losses in investments available for sale debt securities at March 31, 2024, were substantially due to increases in interest rates, not due to increased credit risks associated with specific securities. Accordingly, we have not recorded an allowance for credit losses. It is not more likely than not that we will be required to sell the investments before recovery of their amortized cost bases, which may be at maturity.

Investments available for sale that have been in a continuous unrealized loss position for greater than one-year consist of the following:


	As of March 31, 2024
(in thousands)	Fair Market Value		Gross Unrealized Loss

Corporate debt securities	$	1,546	$	(6)


	As of December 31, 2023
(in thousands)	Fair Market Value		Gross Unrealized Loss

Corporate debt securities	$	397	$	(3)

Property and equipment

Property and equipment consist of the following:


(in thousands)	As of March 31, 2024		As of December 31, 2023
Furniture and office equipment	$	1,067	$	1,067
Leasehold improvements	2,568		2,568
Laboratory equipment	1,419		1,355
	5,054		4,990
Less—accumulated depreciation and amortization	(3,855)		(3,752)
Property and equipment, net	$	1,199	$	1,238

Accrued Liabilities

Accrued liabilities consisted of the following:


(in thousands)	As of March 31, 2024		As of December 31, 2023
Accrued compensation	$	1,234	$	2,737

Clinical trials	3,783		4,309
Research agreements and services	692		530




Other accrued liabilities	247		207
Total accrued liabilities	$	5,956	$	7,783

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2024

Fair Value Disclosures [Abstract]

Schedule of the Company’s Assets and Liabilities that are Measured and Recognized at Fair Value on a Recurring Basis Classified Under the Appropriate Level of the Fair Value Hierarchy


	Fair Value Measurements at March 31, 2024
(in thousands)	Quoted Prices in Active Markets for Identical Assets and Liabilities (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
Assets:
Money market fund	$	18,330	$	—	$	—	$	18,330

Total included in cash and cash equivalents	18,330		—		—		18,330

Available for sale investments:
Certificate of deposit	—		6,511		—		6,511
Corporate debt securities	—		18,328		—		18,328
Commercial paper	—		5,289		—		5,289


U.S. treasury securities	18,401		—		—		18,401
Total available for sale investments	18,401		30,128		—		48,529

Total assets measured at fair value on a recurring basis	$	36,731	$	30,128	$	—	$	66,859


	Fair Value Measurements at December 31, 2023
(in thousands)	Quoted Prices in Active Markets for Identical Assets and Liabilities (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
Assets:
Money market fund	$	21,606	$	—	$	—	$	21,606

Total included in cash and cash equivalents	21,606		—		—		21,606

Available for sale investments:
Certificate of deposit	—		8,333		—		8,333
Corporate debt securities	—		19,373		—		19,373
Commercial paper	—		6,202		—		6,202
U.S. government agencies	—		834		—		834
U.S. treasury securities	18,426		—		—		18,426
Total available for sale investments	18,426		34,742		—		53,168

Total assets measured at fair value on a recurring basis	$	40,032	$	34,742	$	—	$	74,774

Stockholders' Equity - Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Stock-based compensation expense
Total stock based compensation expense	$ 1,124	$ 1,064
Options vested, fair value	1,400	1,900
Research and Development Expense
Stock-based compensation expense
Total stock based compensation expense	389	394
Selling, general and administrative expense
Stock-based compensation expense
Total stock based compensation expense	735	$ 670
Options to purchase Common Stock
Stock-based compensation expense
Unrecognized compensation cost	$ 10,200
Weighted-average remaining vesting period for recognition	2 years 1 month 6 days
Options outstanding, weighted average contractual life	8 years 1 month 6 days

Summary of Significant Accounting Policies - Narrative (Details)	Jan. 01, 2024 USD ($)
Cumulative Effect, Period of Adoption, Adjustment \| Series A Convertible Preferred Stock
Conversion of Stock [Line Items]
Temporary equity, dividends, adjustment	$ 793,000

Supplementary Balance Sheet Information (Tables)

3 Months Ended

Mar. 31, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Investments Available-for-sale

Investments available for sale consist of the following:


	As of March 31, 2024
(in thousands)	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Market Value
Maturity less than 1 year:
Certificate of deposit	$	6,501	$	10	$	—	$	6,511
Corporate debt securities	14,686		6		(27)		14,665
Commercial paper	5,288		2		(1)		5,289


U.S. treasury securities	16,342		—		(112)		16,230
Total maturity less than 1 year	42,817		18		(140)		42,695
Maturity 1 to 2 years:
Corporate debt securities	3,654		13		(4)		3,663

U.S. treasury securities	2,190		—		(19)		2,171
Total maturity 1 to 2 years	5,844		13		(23)		5,834

Total short-term investments	$	48,661	$	31	$	(163)	$	48,529


	As of December 31, 2023
(in thousands)	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Market Value
Maturity less than 1 year:
Certificate of deposit	$	8,317	$	16	$	—	$	8,333
Corporate debt securities	10,948		8		(16)		10,940
Commercial paper	6,193		9		—		6,202
Non U.S. government	835		—		(1)		834

Total maturity less than 1 year	26,293		33		(17)		26,309
Maturity 1 to 2 years:
Corporate debt securities	8,437		6		(10)		8,433
U.S. treasury securities	18,505		—		(79)		18,426
Total maturity 1 to 2 years	26,942		6		(89)		26,859

Total short-term investments	$	53,235	$	39	$	(106)	$	53,168

Investments Available-for-sale in a Continuous Unrealized Loss Position

Investments available for sale that have been in a continuous unrealized loss position for greater than one-year consist of the following:


	As of March 31, 2024
(in thousands)	Fair Market Value		Gross Unrealized Loss

Corporate debt securities	$	1,546	$	(6)


	As of December 31, 2023
(in thousands)	Fair Market Value		Gross Unrealized Loss

Corporate debt securities	$	397	$	(3)

Schedule of Components of Property and Equipment

Property and equipment consist of the following:


(in thousands)	As of March 31, 2024		As of December 31, 2023
Furniture and office equipment	$	1,067	$	1,067
Leasehold improvements	2,568		2,568
Laboratory equipment	1,419		1,355
	5,054		4,990
Less—accumulated depreciation and amortization	(3,855)		(3,752)
Property and equipment, net	$	1,199	$	1,238

Schedule of Accrued Liabilities

Accrued liabilities consisted of the following:


(in thousands)	As of March 31, 2024		As of December 31, 2023
Accrued compensation	$	1,234	$	2,737

Clinical trials	3,783		4,309
Research agreements and services	692		530




Other accrued liabilities	247		207
Total accrued liabilities	$	5,956	$	7,783

- 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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+ Details

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Mar. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Executive Agreements Certain executive agreements provide for severance payments in case of terminations without cause or certain change of control scenarios. Research and Development Agreements In March 2017, the Company entered into a license agreement with Nerviano which granted the Company development and commercialization rights to NMS-1286937, which Cardiff Oncology refers to as onvansertib. Terms of the agreement also provide for the Company to pay development and commercial milestones, and royalties based on sales volume. These potential development milestones include: (a) dosing of the first subject in the first Phase III Clinical Trial for the first Product, a registration enabling Phase II Clinical Trial, or after completion of a Phase II Clinical Trial that is used as the basis for an NDA submission; and (b) upon filing of the first NDA or equivalent for the first product candidate. During the three months ended March 31, 2024 and 2023 no milestone or royalty payments were made. The Company is a party to various agreements under which it licenses technology on an exclusive basis in the field of oncology therapeutics. These agreements include License fees, Royalties and Milestone payments. The Company also has a legacy license agreement in the field of oncology diagnostics under which royalty payments are due. These royalty payments are calculated as a percent of revenue. For the three months ended March 31, 2024 and 2023, payments have not been material. Litigation Cardiff Oncology does not believe that it has legal liabilities that are probable or reasonably possible that require either accrual or disclosure. From time to time, the Company may become involved in various lawsuits and legal proceedings that arise in the ordinary course of business. Litigation is subject to inherent uncertainties, and an adverse result in matters may arise from time to time that may harm the Company’s business. As of the date of this report, management believes that there are no claims against the Company, which could result in a material adverse effect on the Company’s business or financial condition.

Cover Page - shares	3 Months Ended
Cover Page - shares	Mar. 31, 2024	Apr. 25, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2024
Document Transition Report	false
Entity File Number	001-35558
Entity Registrant Name	CARDIFF ONCOLOGY, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	27-2004382
Entity Address, Address Line One	11055 Flintkote Avenue
Entity Address, City or Town	San Diego
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92121
City Area Code	858
Local Phone Number	952-7570
Title of 12(b) Security	Common Stock
Trading Symbol	CRDF
Security Exchange Name	NASDAQ
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		44,724,591
Entity Central Index Key	0001213037
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q1