3. Balance Sheet Detail Prepaid expenses and other current assets: | | | | | | | | | | June 30, | | December 31, | | | | 2026 | | 2025 | | Research and development | | $ | 427,000 | | $ | 42,000 | | Insurance | | | 33,000 | | | 234,000 | | Other | | | 93,000 | | | 89,000 | | | | $ | 553,000 | | $ | 365,000 | |
Accrued expenses and other current liabilities: | | | | | | | | | | June 30, | | December 31, | | | | 2026 | | 2025 | | Research and development | | $ | 1,481,000 | | $ | 4,271,000 | | Employee compensation | | | 1,472,000 | | | 936,000 | | Professional fees | | | 448,000 | | | 158,000 | | Other | | | — | | | 128,000 | | | | $ | 3,401,000 | | $ | 5,493,000 | |
|