v3.26.1
Balance Sheet Components
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Balance Sheet Components Balance Sheet Components
Prepaid Expenses and Other Current Assets
Prepaid expenses and other current assets consisted of the following as of December 31, 2025 and 2024 (in thousands):
December 31,
2025
December 31,
2024
Unbilled receivable from Everest (Note 10)
$1,741 $— 
Advance for clinical-related costs, current— 3,380 
Licenses, dues and subscriptions72 514 
Deposits for operating lease
674 — 
Insurance463 574 
Interest receivable184 424 
Others200 351 
Total prepaid expenses and other current assets$3,334 $5,243 
Property and Equipment, Net
Property and equipment, net consisted of the following as of December 31, 2025 and 2024 (in thousands):
December 31,
2025
December 31,
2024
Leasehold improvements$3,268 $3,488 
Furniture, laboratory and office equipment— 5,565 
Computer equipment184 285 
Total property and equipment3,452 9,338 
Less: accumulated depreciation and amortization(3,286)(6,445)
Property and equipment, net$166 $2,893 
Depreciation expense was $0.9 million, $1.0 million, and $1.1 million for the year ended December 31, 2025, 2024, and 2023, respectively. In December 2025, the Company disposed certain property and equipment that no longer utilized under current or expected future operations (see Note 16).
During the year ended December 31, 2025, the Company committed to a plan to sell majority of its laboratory equipment originally intended for use. The Company determined that this equipment met the requirements to be classified as held for sale. The Company recognized a loss of $0.9 million on remeasurement of assets held for sale within restructuring and impairment charges on the Company’s Consolidated Statement of Operations for the year ended December 31, 2025 (see Note 16). As of December 31, 2025, the laboratory equipment sales were expected to be completed within one year. The assets held for sale of $0.5 million, which is the estimated fair market value based on observable market conditions for selling used equipment, net of estimated costs to sell, have been classified as current assets in the Company’s Consolidated Balance Sheet.
Other Assets
As of December 31, 2025, other assets were classified as other current assets. Other assets consisted of the following (in thousands):
December 31,
2025
December 31,
2024
Unbilled receivable from Everest, noncurrent (Note 10)$— $1,741 
Deposits for operating lease— 674 
Total other assets$— $2,415 
Accrued Liabilities
Accrued liabilities consisted of the following as of December 31, 2025 and 2024 (in thousands):
December 31,
2025
December 31,
2024
Accrued preclinical and research costs$1,686 $841 
Accrued severance related costs
1,556 — 
Accrued clinical costs93 4,212 
Accrued employee-related costs66 2,716 
Accrued professional services42 111 
Others298 55 
Total accrued liabilities$3,741 $7,935