v3.26.1
Product Warranty Obligations
6 Months Ended
Jun. 30, 2026
Product Warranty Obligations  
Product Warranty Obligations

11.

Product Warranty Obligations

The Company provides a warranty of one year on its smart transmitters. Additionally, the Company may also replace Eversense system components that do not function in accordance with the product specifications. Estimated replacement costs are recorded at the time of shipment as a charge to cost of sales in the consolidated statement of operations and are developed by analyzing product performance data and historical replacement experience, including comparing actual return management authorizations to revenue.

The following table provides a reconciliation of the change in estimated warranty liabilities for the six months ended June 30, 2026, and for the twelve months ended December 31, 2025 (in thousands):

June 30, 

December 31,

  ​ ​ ​

2026

  ​ ​ ​

2025

Balance at beginning of the period

$

448

$

406

Provision for warranties during the period

160

408

Settlements made during the period

(284)

(366)

Balance at end of the period

$

324

$

448