v3.26.1
Revenue Recognition
12 Months Ended
Dec. 31, 2025
Forge Nano, Inc.  
Revenue Recognition  
Revenue Recognition

14.Revenue Recognition

Contract Liabilities

The following table provides information on the changes in the balance of contract liabilities for the years ended December 31:

  ​ ​ ​

2025

  ​ ​ ​

2024

Balance - Beginning of period

 

$

3,012

$

2,643

Cash received

7,007

6,134

Less revenue recognized from continuing operations (net of returns, allowances, etc.) from satisfaction of performance obligations in the current period

(6,893)

(5,765)

Balance - End of period

 

$

3,126

$

3,012

Total contract liabilities increased by $114 during 2025. The increase was primarily due to the Company’s effort to push sales, and increasing sales deposits during the year

Contract Assets

The following table provides information on the changes in the balance of contract assets for the years ended December 31:

  ​ ​ ​

2025

  ​ ​ ​

2024

Balance - Beginning of period

 

$

3,660

$

1,017

Revenue recognized from continuing operations (net of returns, allowances, etc.) from satisfaction of performance obligations in the current period

10,706

4,136

Less contract assets reclassified to receivables

(7,780)

(1,493)

Balance - End of period

 

$

6,586

$

3,660

Total contract assets increased by $2,926 during 2025, primarily driven by unbilled revenue related to equipment orders for which revenue was recognized, but the equipment had not yet been shipped to customers as of year-end.

The Company recognized losses on trade receivables and contract assets of $24 and $4 as of December 31, 2025 and 2024, respectively.

Performance Obligations

As of December 31, 2025, the Company had remaining performance obligations primarily related to equipment orders. Revenue from these performance obligations is recognized as control of the equipment transfers to customers, which may occur over periods extending beyond twelve months depending on delivery schedules and customer acceptance.