Accrued and Other Liabilities

9 Months Ended

Sep. 30, 2026

Accrued Liabilities, Current [Abstract]

7. Accrued and other liabilities

The composition of accrued and other liabilities is as follows (in thousands):


	September 30,		December 31,
	2026		2025
Accrued and other liabilities
Payroll and employee-related expenses	$	17,296	$	21,359
Other accrued expenses		8,231		5,749
Finance lease liabilities		1,460		—
Other liabilities		5,203		1,246
Total accrued and other liabilities	$	32,190	$	28,354

Other accrued expenses consist of professional services, legal accruals, obligations related to agency commissions and other miscellaneous accruals. Other liabilities primarily consist of deferred vendor incentives and amounts payable to customers related to refunds arising from various circumstances.