v3.25.1
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)
 3 Months Ended
Mar. 31, 2025
Payables and Accruals [Abstract]  
Schedule of Accrued Expenses
Accrued expenses and other current liabilities consist of the following (in thousands):

March 31,December 31,
20252024
Vendor expenses$10,558 $12,609 
Accrued payroll expenses3,508 6,191 
Sales and other tax payable accrual2,673 4,276 
Provision for sales returns and allowances1,423 2,869 
Current portion of TRA93 — 
Other5,685 5,769 
Total accrued expenses and other current liabilities$23,940 $31,714 
Schedule of Accrued Expenses and Other Current Liabilities Provision for Sales Returns Activity for the three months ended March 31, 2025 and 2024, was as follows (in thousands):
Three Months Ended
March 31,
20252024
Balance at beginning of period$2,869 $2,449 
Provision5,925 5,942 
Returns and allowances(7,371)(6,904)
Balance at end of period $1,423 $1,487