Commitments and Contingencies	12 Months Ended
Dec. 31, 2025
Commitments and Contingencies
Commitments and Contingencies	Note 9 - Commitments and Contingencies Legal Proceedings See Item 3 – Legal Proceedings for incorporation by reference. Spain Employee Settlement ClearOne Spain, S.L. (“ClearOne Spain”), a wholly owned subsidiary, entered into a binding settlement agreement with eight former employees to resolve wrongful termination and severance claims arising from a collective dismissal implemented in August 2025. The settlement agreement was executed on December 29, 2025. The Board of Directors of ClearOne, Inc. approved the settlement on December 31, 2025. The agreement fixed the Company’s obligation to pay net settlement proceeds of €393 (€362 compensation + €31 severance). Management concluded the obligation was both probable and reasonably estimable as of December 31, 2025 under ASC 450-20 and therefore accrued the full amount at year-end. The USD equivalent recorded at the December 31, 2025 spot rate was $461. Due to ClearOne Spain being part of the discontinued operations, this accrual is included in current liabilities related to discontinued operations on the balance sheet. Payment of the settlement was made on January 14, 2026 (value date January 16, 2026) and the formal ratification occurred at the Zaragoza SMAC conciliation hearing on January 21, 2026. These events are treated as non-recognized subsequent events with respect to cash disbursement timing only. No adjustment to the year-end accrual was required. The settlement is disclosed in the Discontinued Operations footnote (Note 2) to the extent it relates to the disposed business, as well as in Subsequent Events (Note 17) and Legal Proceedings (Item 3). Executive Retention Bonuses In connection with post-transaction leadership restructuring, the Company granted retention bonuses to Derek Graham and Simon Brewer contingent upon the completion of certain projects and duration of employment and the closing of a future transaction of the Company, respectively. These bonuses are not probable or estimable as of December 31, 2025 and are therefore disclosed only. Other Contingencies The Company is involved from time to time in claims and legal proceedings arising in the ordinary course of business. Management does not believe any such matters will have a material adverse effect on the Company’s financial position, results of operations, or cash flows.

Note 9 - Commitments and Contingencies

Legal Proceedings

See Item 3 – Legal Proceedings for incorporation by reference.

Spain Employee Settlement

ClearOne Spain, S.L. (“ClearOne Spain”), a wholly owned subsidiary, entered into a binding settlement agreement with eight former employees to resolve wrongful termination and severance claims arising from a collective dismissal implemented in August 2025.

The settlement agreement was executed on December 29, 2025.
The Board of Directors of ClearOne, Inc. approved the settlement on December 31, 2025.
The agreement fixed the Company’s obligation to pay net settlement proceeds of €393 (€362 compensation + €31 severance).

Management concluded the obligation was both probable and reasonably estimable as of December 31, 2025 under ASC 450-20 and therefore accrued the full amount at year-end. The USD equivalent recorded at the December 31, 2025 spot rate was $461. Due to ClearOne Spain being part of the discontinued operations, this accrual is included in current liabilities related to discontinued operations on the balance sheet.

Payment of the settlement was made on January 14, 2026 (value date January 16, 2026) and the formal ratification occurred at the Zaragoza SMAC conciliation hearing on January 21, 2026. These events are treated as non-recognized subsequent events with respect to cash disbursement timing only. No adjustment to the year-end accrual was required.

The settlement is disclosed in the Discontinued Operations footnote (Note 2) to the extent it relates to the disposed business, as well as in Subsequent Events (Note 17) and Legal Proceedings (Item 3).

Executive Retention Bonuses

In connection with post-transaction leadership restructuring, the Company granted retention bonuses to Derek Graham and Simon Brewer contingent upon the completion of certain projects and duration of employment and the closing of a future transaction of the Company, respectively. These bonuses are not probable or estimable as of December 31, 2025 and are therefore disclosed only.

Other Contingencies

The Company is involved from time to time in claims and legal proceedings arising in the ordinary course of business. Management does not believe any such matters will have a material adverse effect on the Company’s financial position, results of operations, or cash flows.