v3.26.1
Note 7 - Leases
6 Months Ended
Jun. 30, 2026
Notes to Financial Statements  
Lessee, Operating Leases [Text Block]

NOTE 7.  Leases

 

The Company has obtained the right of use for office and manufacturing facilities under five operating lease agreements with initial terms exceeding one year. The lease term at the commencement date is determined by considering whether renewal options and termination options are reasonably assured of exercise.

 

In April 2026, the Company entered into an amendment (the “Utah Avenue Lease Amendment”) to its lease agreement (the “Utah Avenue Lease”) with a landlord (the “Utah Avenue Landlord”) relating to certain properties currently leased to the Company that are located on Utah Avenue in South San Francisco, California. Pursuant to the Utah Avenue Lease Amendment, the Company agreed to lease from the Utah Avenue Landlord two additional suites in an additional building on Utah Avenue with a total of approximately 3,531 rentable square feet of space (the “Additional Leased Space”), effective as of May 14, 2026 (the “Expansion Commencement Date”). The term of the lease of the Additional Leased Space is 36 months from the Expansion Commencement Date, unless earlier terminated pursuant to the terms of the Utah Avenue Lease Amendment and the Utah Avenue Lease.

 

As of  June 30, 2026, the weighted average discount rate for operating leases with initial terms of more than one year was 10.0% and the weighted average remaining term of these leases was 2.8 years. Discount rates were determined using the Company’s marginal rate of borrowing at the time each lease was executed or extended.

 

The following table summarizes the Company’s undiscounted cash payment obligations for its operating lease liabilities with initial terms of more than 12 months as of  June 30, 2026 (in thousands):

 

Year Ending December 31,

    

2026 (six months remaining)

 $1,560 

2027

  3,193 

2028

  3,304 

2029

  855 

Undiscounted total

  8,912 

Less: imputed interest

  (1,105)

Present value of future minimum payments

  7,807 

Current portion of operating lease liability

  (2,539)

Operating lease liability, net of current portion

 $5,268 

 

The Company is also required to pay for operating expenses related to the leased space, including common area maintenance, taxes and insurance. The operating expenses are incurred separately and were not included in the present value of lease payments. Operating lease expenses for the three and six months ended June 30, 2026 and 2025 are summarized as follows (in thousands):

 

  

Three Months Ended June 30,

  

Six Months Ended June 30,

 
  

2026

  

2025

  

2026

  

2025

 

Lease cost

                

Operating lease cost

 $1,022  $1,507  $2,020  $3,060 

Short-term lease cost

  9   11   21   22 

Variable lease cost

  222   433   587   713 

Sublease income

  -   (14)  -   (34)

Total lease cost

 $1,253  $1,937  $2,628  $3,761