v3.26.1
Property and Equipment, Net
3 Months Ended
Mar. 31, 2026
Property, Plant and Equipment [Abstract]  
Property and Equipment, Net

7. Property and Equipment, Net

 

Property and equipment, net consisted of the following (in thousands):

 

 

 

March 31,

 

 

December 31,

 

 

 

2026

 

 

2025

 

Equipment

 

$

539

 

 

$

539

 

Furniture and fixtures

 

 

81

 

 

 

82

 

Leasehold improvements

 

 

388

 

 

 

388

 

Internal-use software

 

 

8,572

 

 

 

7,043

 

Other

 

 

122

 

 

 

128

 

 

 

9,702

 

 

 

8,180

 

Accumulated depreciation and amortization

 

 

(2,287

)

 

 

(1,436

)

Property and equipment, net

 

$

7,415

 

 

$

6,744

 

 

Upon emergence from the Prepackaged Chapter 11 Case, and application of fresh start accounting, the Company recorded property and equipment at fair value as of the Effective Date, as discussed in Note 6 — Fresh Start Accounting for further details.

 

Depreciation and amortization expense was $0.9 million for the three months ended March 31, 2026 and $0.2 million for the period from January 15, 2025 to March 31, 2025. Depreciation and amortization expense for the period from January 1, 2025, to January 14, 2025, was not material.