The following tables present detailed information from our unaudited interim condensed consolidated balance sheets as of June 26, 2026 and September 26, 2025 (in thousands).

Accounts Receivable and Contract Assets


	June 26, 2026		September 26, 2025
Trade accounts receivable	$	151,489	$	186,221
Accounts receivable from patent administration program licensees	143,252		152,096
Contract assets	206,975		180,905
Accounts receivable and contract assets, gross	501,716		519,222
Less: allowance for credit losses on accounts receivable and contract assets	(9,687)		(7,322)
Total accounts receivable and contract assets, net	$	492,029	$	511,900

Accounts receivable as of June 26, 2026 and September 26, 2025, respectively, includes unbilled accounts receivable balances of $120.5 million and $173.5 million, related to amounts that are contractually owed. The unbilled balance represents our unconditional right to consideration related to fixed fee contracts which we are entitled to as a result of satisfying, or partially satisfying, performance obligations, as well as Via's unconditional right to consideration related to its patent administration programs.


Allowance for Credit Losses	Beginning Balance		Charges to S&M and G&A		Deductions		Ending Balance
For fiscal year-to-date period ended:
September 26, 2025	$	6,836	$	2,434	$	(988)	$	8,282
June 26, 2026	8,282		4,244		(1,950)		10,576

Allowance for credit losses includes the provision for estimated credit losses on our sales-type leases, which was not material as of June 26, 2026 and September 26, 2025.

Inventories


	June 26, 2026		September 26, 2025
Raw materials	$	5,908	$	4,254
Work in process	2,949		4,187
Finished goods	21,911		21,983
Total inventories	$	30,768	$	30,424

Inventories are stated at the lower of cost and net realizable value. Inventory with a consumption period expected to exceed twelve months is recorded within other non-current assets in our unaudited interim condensed consolidated balance sheets. We have included $3.9 million and $7.5 million of inventory within non-current assets as of June 26, 2026 and September 26, 2025, respectively. Based on anticipated inventory consumption rates, and aside from existing write-downs due to excess inventory, we do not believe that material risk of obsolescence exists prior to ultimate sale.

Prepaid Expenses and Other Current Assets


	June 26, 2026		September 26, 2025
Prepaid expenses	$	24,976	$	28,006
Other current assets	38,730		23,867

Total prepaid expenses and other current assets	$	63,706	$	51,873

Accrued Liabilities


	June 26, 2026		September 26, 2025

Amounts payable to patent administration program partners	$	115,893	$	166,315
Accrued compensation and benefits	92,762		106,579
Accrued professional fees	30,498		21,165
Unpaid property, plant, and equipment additions	3,977		3,439
Accrued customer refunds	5,800		4,218
Accrued market development funds	5,428		2,578
Other accrued liabilities (1)	106,049		64,962
Total accrued liabilities	$	360,407	$	369,256

Other Non-Current Liabilities


	June 26, 2026		September 26, 2025
Supplemental retirement plan obligations	$	5,587	$	5,315
Non-current tax liabilities (1)	50,637		46,159
Other liabilities	30,280		48,369
Total other non-current liabilities	$	86,504	$	99,843