v3.26.1
BALANCE SHEET COMPONENTS
3 Months Ended 12 Months Ended
Mar. 31, 2026
Dec. 31, 2025
Balance Sheet Related Disclosures [Abstract]    
BALANCE SHEET COMPONENTS
4.
BALANCE
SHEET COMPONENTS
Prepaid expenses and other current assets —
Prepaid expenses and other current assets consisted of the following as of March 31, 2026 and December 31, 2025:
 
(in thousands)
  
MARCH 31, 2026
    
DECEMBER 31, 2025
 
Research and development
   $ 595      $ 3,372  
Insurance
     231        409  
Other prepaids
     135        219  
Other current assets
     5,734        2,517  
  
 
 
    
 
 
 
   $ 6,695      $ 6,517  
  
 
 
    
 
 
 
 
 
Other current assets consists of approximately $3.4 million of accounts receivable related to clinical development costs expected to be returned to the Company in the second quarter of 2026, approximately $2.2 million related to a contingent payment receivable tied to a Phase 1 clinical study milestone in connection with the JV Sale, approximately $0.1 million of interest income and other current assets.
Accrued Expenses —
Accrued expenses consisted of the following as of March 31, 2026 and December 31, 2025:
 
(in thousands)
  
MARCH 31, 2026
    
DECEMBER 31, 2025
 
Compensation and related expenses
   $ 1,407      $ 2,334  
Professional fees
     1,396        1,039  
Research and development
     94        394  
Other accrued expenses
     204        24  
  
 
 
    
 
 
 
   $ 3,101      $ 3,791  
  
 
 
    
 
 
 
6. BALANCE SHEET COMPONENTS
Property and Equipment—
Property and equipment consisted of the following as of December 31, 2025 and 2024:
 
(in thousands)
  
DECEMBER 31,
2025
   
DECEMBER 31,
2024
 
Computer and other equipment
   $ 191     $ 191  
Capitalized software
     89       89  
Furniture and fixtures
     76       151  
Leasehold improvements
     147       338  
  
 
 
   
 
 
 
Total property and equipment
     503       769  
Less: accumulated depreciation
     (480     (654
  
 
 
   
 
 
 
Total property and equipment—net
   $ 23     $ 115  
  
 
 
   
 
 
 
Depreciation expense totaled $0.1 million for both years ended December 31, 2025 and 2024.
 
 
Prepaid Expenses and Other Assets—
Prepaid expenses and other assets consisted of the following as of December 31, 2025 and 2024:
 
(in thousands)
  
DECEMBER 31,
2025
    
DECEMBER 31,
2024
 
Research and development
   $ 3,372      $ 697  
Insurance
     409        424  
Other prepaids
     219        214  
Other current assets
     2,517        995  
  
 
 
    
 
 
 
   $ 6,517      $ 2,330  
  
 
 
    
 
 
 
Accrued Expenses—
Accrued expenses consisted of the following as of December 31, 2025 and 2024:
 
(in thousands)
  
DECEMBER 31,
2025
    
DECEMBER 31,
2024
 
Research and development
   $ 394      $ 1,197  
Compensation and related expenses
     2,334        3,095  
Professional fees
     1,039        510  
Other
     24        160  
  
 
 
    
 
 
 
   $ 3,791      $ 4,962