v3.26.1
Property and Equipment
6 Months Ended 12 Months Ended
Jun. 30, 2026
Dec. 31, 2025
Forge Nano, Inc.    
Property and Equipment    
Property and Equipment

6.

Property and Equipment

Property and equipment as of June 30, 2026 and December 31, 2025 are summarized as follows:

  ​ ​ ​

June 30,

  ​ ​ ​

December 31,

  ​ ​ ​

Depreciable

2026

2025

Life - Years

Machinery and equipment

$

14,206

$

14,111

 

2 – 10

Construction in progress

 

16,090

 

5,509

 

Leasehold improvements

 

3,340

 

3,310

 

5 – 20

Computer equipment and software

 

222

 

213

 

3 – 5

Furniture and fixtures

 

179

 

179

 

3 – 5

Total cost

 

34,037

 

23,322

 

Less: accumulated depreciation

 

(10,075)

 

(8,670)

 

Net property and equipment

$

23,962

$

14,652

 

Depreciation and amortization expense for the six months ended June 30, 2026 and 2025 was $1,405 and $1,396, respectively, of which $1,068 and $1,024 was recorded into cost of sales within the Company’s unaudited condensed consolidated statements of operations.

6.Property and Equipment

Property and equipment as of December 31, 2025 and 2024 are summarized as follows:

  ​ ​ ​

  ​ ​ ​

  ​ ​ ​

Depreciable

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

Life – Years

Machinery and equipment

$

14,111

$

13,496

2-10

Construction in progress

5,509

 

5,423

Leasehold improvements

3,310

 

3,178

5-20

Computer equipment and software

213

 

213

3-5

Furniture and fixtures

179

 

128

3-5

Total cost

23,322

 

22,438

  ​

Accumulated depreciation:

 

  ​

  ​

Machinery and equipment

(6,541)

 

(4,478)

  ​

Leasehold improvements

(1,835)

 

(1,112)

  ​

Computer equipment and software

(203)

 

(190)

  ​

Furniture and fixtures

(91)

 

(66)

  ​

Total accumulated depreciation

(8,670)

 

(5,846)

  ​

Net property and equipment

$

14,652

$

16,592

  ​

Depreciation and amortization expense for the years ended December 31, 2025 and 2024 was $2,822 and $1,607, respectively, of which $2,060 and $941 was recorded into cost of sales.