v3.26.1
Other Accrued Liabilities
 3 Months Ended
Mar. 31, 2026
Payables and Accruals [Abstract]  
Other Accrued Liabilities Accrued Compensation
The components of accrued compensation were as follows:
(In thousands)March 31, 2026December 31, 2025
Accrued bonus$1,729 $1,863 
Accrued commission736 577 
Accrued salary/wages (1)
3,565 4,606 
Accrued social insurance (2)
7,121 7,065 
Accrued vacation/holiday1,149 1,175 
Other accrued compensation2,281 2,210 
Total accrued compensation$16,581 $17,496 
(1)For the year ended December 31, 2025, this includes $0.8 million of accrued severance expenses related to our 2025 restructuring plan and global reduction in force. For the three months ended March 31, 2026, this includes $0.2 million of accrued severance expenses related to our 2025 restructuring plan and global reduction in force.
(2)PRC employers are required by law to remit the applicable social insurance payments to their local government. Social insurance is comprised of various components such as pension, medical insurance, job injury insurance, unemployment insurance, and a housing assistance fund, and is administered in a manner similar to social security in the United States. This amount represents our estimate of the amounts due to the PRC government for social insurance on March 31, 2026 and December 31, 2025.
Other Accrued Liabilities
The components of other accrued liabilities were as follows:
(In thousands)March 31, 2026December 31, 2025
Contract liabilities$2,484 $2,158 
Duties1,347 2,966 
Expense associated with fulfilled performance obligations792 817 
Freight and handling fees1,301 2,754 
Interest17 16 
Legal judgment (1)
43 43 
Operating lease obligations2,767 3,213 
Product warranty claims costs11 11 
Professional fees2,129 1,173 
Sales and value added taxes3,258 3,946 
Other (2)
2,116 3,037 
Total other accrued liabilities$16,265 $20,134 
(1)This amount relates to the judgment of a lawsuit with an employment agency in the PRC. See Note 12 for further information related to this matter.
(2)Includes $0.3 million and $0.2 million at March 31, 2026 and December 31, 2025, respectively, associated with the purchase of property, plant and equipment.