7. Accrued Liabilities Accrued liabilities are comprised of the following: | | | | | | | | | March 31, 2026 | | December 31, 2025 | | | | | | | | Accrued compensation and benefits payable | | | 1,154 | | | 2,458 | Accrued research and development liabilities | | | 330 | | | 384 | Accrued commercial liabilities | | | 5,360 | | | 2,709 | Accrued underwriting fees | | | 1,069 | | | 1,302 | Accrued legal liabilities | | | 187 | | | 296 | Other accrued liabilities | | | 834 | | | 495 | Revenue-related reserves for discounts and allowances | | | 869 | | | — | Total | | $ | 9,803 | | $ | 7,644 |
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