v3.26.1
Property and Equipment
6 Months Ended
Jun. 30, 2026
Property, Plant, and Equipment [Abstract]  
Property and Equipment
5.
Property and Equipment

Property and equipment, net consisted of the following (in thousands):

 

 

 

As of June 30,

 

 

As of December 31,

 

 

 

2026

 

 

2025

 

Lab equipment

 

$

2,641

 

 

$

4,373

 

Computers and software

 

 

903

 

 

 

896

 

Leasehold improvements

 

 

51

 

 

 

1,054

 

Furniture and fixtures

 

 

 

 

 

1,853

 

Total property and equipment

 

 

3,595

 

 

 

8,176

 

Less accumulated depreciation and amortization

 

 

3,498

 

 

 

4,960

 

 Property and equipment, net

 

$

97

 

 

$

3,216

 

Depreciation and amortization expense related to property and equipment was $1.3 million and $1.5 million for the three and six months ended June 30, 2026, respectively, and $0.3 million and $0.6 million for the three and six months ended June 30, 2025, respectively.

In connection with the termination of the Company's headquarters lease effective May 31, 2026 (see Note 7 — Lease Agreements), the Company shortened the estimated useful lives of the leasehold improvements at that facility to coincide with the termination date. This change in estimate resulted in additional depreciation expense of approximately $0.8 million during the three and six months ended June 30, 2026.

Separately, in connection with the Merger and the Company's decision to wind down its research and development activities, the Company reassessed the estimated useful lives of certain property and equipment that are no longer expected to be used over their previously estimated service periods. As a result of shortening these useful lives, the Company recognized additional accelerated depreciation of approximately $0.3 million during the three and six months ended June 30, 2026, which is included in operating expenses in the condensed statements of operations and comprehensive loss.

In connection with the same facility exit, the Company determined that certain furniture and fixtures and laboratory equipment located at the facility would not be relocated and would be disposed of. The Company concluded these circumstances indicated that the carrying amounts of the affected assets may not be recoverable and, as the assets were not expected to generate future cash flows, wrote them down to their estimated fair value. The Company recognized impairment losses of $1.4 million on furniture and fixtures and $0.2 million on laboratory equipment, totaling $1.6 million, for the three and six months ended June 30, 2026, of which approximately $1.1 million was recorded in research and development expense and approximately $0.5 million was recorded in general and administrative expense in the condensed statements of operations and comprehensive loss. No impairment losses were recognized for the three and six

months ended June 30, 2025.