12. ACCRUED EXPENSES The following table presents the composition of accrued expenses as of June 30, 2026 and December 31, 2025 (in thousands): | | | | | | | | | June 30, | | December 31, | | | 2026 | | 2025 | Compensation and related benefits | | $ | 5,158 | | $ | 8,610 | Consulting and professional fees | | | 1,001 | | | 1,122 | Research and development expenses | | | 356 | | | 156 | Sales and marketing expenses | | | 972 | | | 724 | Warranty | | | 197 | | | 179 | Sales and other taxes payable | | | 595 | | | 611 | Other | | | 650 | | | 914 | Accrued expenses | | $ | 8,929 | | $ | 12,316 |
|