Selected financial data as of the dates presented below is as follows (in thousands, except useful life data):


Inventory, net	March 31, 2026		December 31, 2025
Raw materials	$	114	$	186
Finished goods		24,697		31,100
Inventory, net	$	24,811	$	31,286

The inventory reserve was $8.6 million and $14.3 million as of March 31, 2026, and December 31, 2025, respectively.


Property and equipment, net	Estimated Useful Life	March 31, 2026		December 31, 2025
Machinery and equipment	7 years	$	6,761	$	6,643
Vehicles	5 years		31		31
Computer software	5 years		212		212
Computer equipment	5 years		657		656
Furniture and fixtures	5 years		223		222
Leasehold improvements	3 - 6 years		357		357
Construction-in-process			161		140
			8,402		8,261
Less: Accumulated depreciation			5,869		5,609
Property and equipment, net		$	2,533	$	2,652

For the three months ended March 31, 2026, and 2025 the Company recorded depreciation expense $0.3 million and $0.3 million, respectively. Depreciation expense is recorded in the condensed consolidated statements of operations and comprehensive loss.


Accrued expenses and other current liabilities	March 31, 2026		December 31, 2025
Accrued vacation	$	1,059	$	980
Accrued compensation		2,733		3,808
Accrued professional fees		417		429
Accrued warehouse and freight		66		43
Accrued other(1)		1,938		1,768
Other current liabilities		69		101
Accrued expenses and other current liabilities	$	6,282	$	7,129

(1)

Accrued other as of March 31, 2026, and December 31, 2025, primarily consist of accrued expenses related to income tax expense, legal expense and insurance expense.


(in thousands)	March 31, 2026		December 31, 2025
Allowance for credit losses, beginning balance	$	356	$	2,239
Net charges to expense		1,003		236
Write-offs		—		(2,119	)
Allowance for credit losses, ending balance	$	1,359	$	356

The following table presents the Company’s long-lived assets, which consist of tangible property and equipment, net of depreciation, and operating ROU assets, by geographic region (in thousands):


Long-lived assets	March 31, 2026		December 31, 2025
EMEA(1)	$	1,043	$	1,151
Americas(2)		2,151		2,247
APAC(3)		1,499		1,592
Total long-lived assets	$	4,693	$	4,990

(1)

As of March 31, 2026, and December 31, 2025, 17.6% and 18.4% of the Company’s total long-lived assets were located in Israel, respectively.

(2)

As of March 31, 2026, and December 31, 2025, 45.8% and 45.1% of the Company’s total long-lived assets were located in the U.S., respectively.