| Balance Sheet Details |
Balance Sheet Details Other Current Assets and Prepaid Expenses Other Current Assets and Prepaid Expenses consist of (in thousands): | | | | | | | | | | | | | | | | | March 31, 2026 | | December 31, 2025 | | Prepaid clinical and related costs | $ | 717 | | | $ | 2,064 | | | VAT receivable | 354 | | | 333 | | | | | | | Research grant receivable | — | | | 3,789 | | | Other | 1,059 | | | 1,200 | | | Total | $ | 2,130 | | | $ | 7,386 | |
Accounts Payable Accounts Payable consist of (in thousands): | | | | | | | | | | | | | | | | | March 31, 2026 | | December 31, 2025 | | Clinical costs | $ | 10,513 | | | $ | 9,493 | | | Legal and audit costs | 104 | | | 262 | | | Other | 394 | | | 383 | | | Total | $ | 11,011 | | | $ | 10,138 | |
Accrued Expenses Accrued Expenses consist of (in thousands): | | | | | | | | | | | | | | | | | March 31, 2026 | | December 31, 2025 | | Accrued clinical and related costs | $ | 20,193 | | | $ | 16,102 | | | Accrued legal and audit costs | 516 | | | 137 | | | Accrued compensation | 880 | | | 2,168 | | | Accrued other | 843 | | | 238 | | | Total | $ | 22,432 | | | $ | 18,645 | |
Other Current Liabilities Other Current Liabilities consist of (in thousands): | | | | | | | | | | | | | | | | | March 31, 2026 | | December 31, 2025 | | Lease liabilities | $ | 275 | | | $ | 470 | | | SARs liability | 2,710 | | | 809 | | | Stock Options issued subject to shares available | 1,123 | | | — | | | Other | 812 | | | 556 | | | Total | $ | 4,920 | | | $ | 1,835 | |
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