Accrued expenses and other current liabilities as of June 30, 2026 and December 31, 2025 consist of the following: | | | | | | | | | | | | | (in thousands) | June 30, 2026 | | December 31, 2025 | | Compensation, including bonuses, fringe benefits, and payroll taxes | $ | 5,613 | | | $ | 7,093 | | | Accrued insurance reserve | 2,158 | | | 2,282 | | | Directors and officers insurance premiums | 270 | | | 794 | | | Deferred acquisition and contingent consideration | 125 | | | 125 | | | Accrued interest | 868 | | | 878 | | | Repayments on advances | 220 | | | 1,630 | | | Accrued capitated leakage | 8,802 | | | 1,681 | | | Accrued sub-capitation | 3,135 | | | 1,851 | | | Other liabilities | 6,244 | | | 4,305 | | | Total accrued expenses and other current liabilities | $ | 27,435 | | | $ | 20,639 | |
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