Note 3 - Balance Sheet Details

6 Months Ended

Jun. 30, 2026

Notes To Financial Statements [Abstract]

3. Balance Sheet Details

Prepaid expenses and other current assets consist of the following (in thousands):


	June 30,		December 31,
	2026		2025
Prepaid insurance	$	687	$	355
Other current receivables		3		264
Prepaid subscriptions and fees		337		145
Prepaid software licenses		59		60
Deferred equity issuance costs		70		—
Prepaid research and development expenses		426		7
Prepaid other		6		5
	$	1,588	$	836

Deferred equity issuance costs consist of the legal, accounting and other direct and incremental costs incurred by the Company related to its equity offerings, if not yet finalized as of the balance sheet date, or shelf registration statement. These costs will be netted against additional paid-in capital as a cost of the future equity issuances to which they relate. As of June 30, 2026, the entire balance of deferred equity issuance costs consists of legal, accounting and other direct and incremental costs directly attributable to the Company's shelf registration statement on Form S-3, which was declared effective by the SEC on May 21, 2026.

Accrued liabilities consist of the following (in thousands):


	June 30,		December 31,
	2026		2025
Accrued accounts payable	$	173	$	163
Accrued clinical trial expenses		806		801
Accrued chemistry, manufacturing and controls ("CMC") expenses		833		543
Accrued preclinical and translational science expenses		992		188
Accrued director stipends		64		59
Accrued other		268		433
	$	3,136	$	2,187