v3.26.1
FAIR VALUE MEASUREMENTS (Tables)
3 Months Ended
Mar. 31, 2026
Fair Value Disclosures [Abstract]  
Summary of Financial Instruments Measured on a Recurring Basis
The following table represents the Company’s financial instruments that are measured at fair value on a recurring basis as of March 31, 2026 and December 31, 2025, respectively.
Level 1Level 2Level 3Total Fair Value
Measurement at
March 31, 2026
Liabilities:
ISA deferred consideration$$$14,400$14,400
ISA Contingent earnout liability3030
2025 Bank Warrants2,128 2,128 
At-the-Money Warrants3,5903,590
Total liabilities held at fair value$$$20,148$20,148
Level 1Level 2Level 3Total Fair Value
Measurement at
December 31, 2025
Liabilities:
ISA deferred consideration$$$13,500$13,500
ISA Contingent earnout liability300300
2024 Bank Warrants658658
2025 Bank Warrants1,4151,415
At-the-Money Warrants2,1942,194
Total liabilities held at fair value$$$18,067$18,067
Changes in Fair Value of Level 3 Financial Liabilities Changes in the fair value of Level 3 financial liabilities were as follows:
Warrant Liability
Deferred
Consideration
Contingent
Consideration
Balance December 31, 2025$4,267$13,500$300
Loss (gain) included in earnings due to fair value adjustment2,293900(270)
2024 Bank Warrants reclassified to equity(842)
Balance March 31, 2026$5,718$14,400$30