v3.26.3
Trade Payables and Other Current Liabilities
 9 Months Ended
Sep. 30, 2026
Payables and Accruals [Abstract]  
Trade Payables and Other Current Liabilities Trade Payables and Other Current Liabilities
Trade Payables
September 30, 2026December 31, 2025
Accounts payable13.811.3
Accrued expenses28.229.6
Total Trade Payables
42.0
40.9
Trade payables increased from $40.9 million as of December 31, 2025 to $42.0 million as of September 30, 2026, reflecting higher activity (COMFORT Toddlers, the BLA and launch readiness), partly offset by the settlement of the PIPE transaction costs accrued at year-end 2025.
The following table summarizes the other liabilities as of September 30, 2026 and December 31, 2025:
September 30, 2026December 31, 2025
Social debt13.213.7
Tax liabilities0.60.6
Other debts1.51.5
Total Other Current Liabilities
15.3
15.8
Other current liabilities decreased from $15.8 million as of December 31, 2025 to $15.3 million as of September 30, 2026. The decrease was primarily driven by the payment during the first half of 2026 of annual bonuses and other employee-related accruals recorded at year-end 2025. This decrease was partially offset by the accrual of current-year compensation and benefit expenses associated with continued headcount growth, to support BLA readiness activities and commercialization preparations.