ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

3 Months Ended

Mar. 31, 2026

Accrued expenses and other current liabilities consist of the following (in thousands):


	March 31,		December 31,
	2026		2025
Vendor expenses	$	12,311	$	13,681
Accrued payroll expenses	4,681		7,571
Sales and other tax payable accrual	2,815		4,705
Provision for sales returns and allowances	1,532		3,520
Current portion of TRA	—		35
Other	5,685		6,220
Total accrued expenses and other current liabilities	$	27,024	$	35,732

Schedule of Accrued Expenses and Other Current Liabilities Provision for Sales Returns

Included in accrued expenses and other current liabilities is a provision for sales returns and allowances. Returns are estimated based on past experience and current expectations and are recorded as an adjustment to revenue.

The provision for sales returns and allowances consists of the following (in thousands):


	Three Months Ended March 31,
	2026		2025
Balance at beginning of period	$	3,520	$	2,869
Provision	6,488		5,925
Returns and allowances	(8,476)		(7,371)
Balance at end of period	$	1,532	$	1,423