v3.26.1
WORKFORCE REDUCTION
3 Months Ended
Mar. 31, 2026
Restructuring and Related Activities [Abstract]  
WORKFORCE REDUCTION WORKFORCE REDUCTION
On February 20, 2026, the Company announced a reduction of its current U.S. workforce (the “2026 Plan”) that intended to align with its long-term operating goals as it focuses on the start of production of its Midsize platform, expansion into the robotaxi market and development of ADAS technologies, as well as the sale and distribution of its current models in existing and new geographies. The Company expects to substantially complete the 2026 Plan by the end of the second quarter of 2026, subject to local law and consultation requirements. As a result of the 2026 Plan, the Company expects to incur total workforce reduction charges of approximately $40 million, primarily related to severance payments, employee benefits, and employee transition. During the three months ended March 31, 2026, the Company recorded workforce reduction charges of $37.9 million.
On May 24, 2024, the Company announced a plan (the “2024 Plan”) intended to optimize operating expenses in response to evolving business needs and productivity improvement through a reduction in workforce. The Company completed the 2024 Plan during the first quarter of 2025.
A summary of accrued liabilities associated with the workforce reduction plans was as follows (in thousands):
Three Months Ended March 31,
20262025
Accrued liabilities - beginning of period$— $267 
Workforce reduction charges excluding non-cash items(1)
39,293 — 
Cash payments(8,836)(267)
Accrued liabilities - end of period$30,457 $— 
(1) Excluded non-cash items of $1.4 million for the three months ended March 31, 2026 related to the 2026 Plan, which was net of accelerated stock-based compensation expense of $1.9 million and a reversal of $3.3 million related to previously recognized stock-based compensation expenses for unvested restricted stock awards.
As of March 31, 2026, the accrued liabilities of $30.5 million associated with the 2026 Plan were included in other current liabilities on the condensed consolidated balance sheet.