v3.26.1
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
 3 Months Ended
Mar. 31, 2026
Payables and Accruals [Abstract]  
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
Accrued expenses as of March 31, 2026 and December 31, 2025 consisted of the following:
March 31,
2026		December 31,
2025
Sales tax payable$1,034 $2,814 
Accrued professional fees11,484 5,371 
Payroll liabilities5,272 10,314 
Accrued freight2,289 3,904 
Accrued advertising6,213 9,873 
Deferred revenue1,256 925 
Income tax payable294 243 
Accrued promotional allowance116 143 
Accrued Lilien legal settlement
— 46,126 
Other accrued expenses and current liabilities4,800 5,591 
Accrued expenses and other current liabilities$32,758 $85,304 
As of December 31, 2025, the Company accrued approximately $46.1 million related to a pending settlement of the Lilien matter. The Company expected to recover substantially all of this settlement amount under its insurance policy and, as such, an insurance receivable of $46.8 million was recorded in Prepaid expenses and other current assets in the Consolidated Balance Sheets as of December 31, 2025. As the appeals process expired in January 2026 and the judgment is now final, the Company released the accrued balance and related insurance receivable during the three months ended March 31, 2026. See further discussion regarding the Lilien matter in “Note 12 – Commitments and Contingencies” to the Company’s Condensed Consolidated Financial Statements of this Quarterly Report.