v3.26.3
Composition of Certain Financial Statement Captions
9 Months Ended
Sep. 30, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Composition of Certain Financial Statement Captions

NOTE 4 – COMPOSITION OF CERTAIN FINANCIAL STATEMENT CAPTIONS

Other current assets consisted of the following (in thousands):

 

 

 

September 30, 2026

 

 

December 31, 2025

 

Prepaid income taxes

 

$

3,601

 

 

$

1,820

 

Prepaid expenses

 

 

2,257

 

 

 

3,023

 

Prepaid insurance

 

 

634

 

 

 

647

 

Other

 

 

3,693

 

 

 

3,275

 

Total other current assets

 

$

10,185

 

 

$

8,765

 

 

Property and equipment, net, consisted of the following (in thousands):

 

 

 

September 30, 2026

 

 

December 31, 2025

 

Equipment, furniture and other

 

$

19,825

 

 

$

18,929

 

Leasehold improvements

 

 

7,057

 

 

 

6,293

 

Property and equipment, gross

 

 

26,882

 

 

 

25,222

 

Less: Accumulated depreciation and amortization

 

 

(20,148

)

 

 

(19,109

)

Total property and equipment, net

 

$

6,734

 

 

$

6,113

 

 

Other long-term assets consisted of the following (in thousands):

 

 

 

September 30, 2026

 

 

December 31, 2025

 

Long-term deferred tax assets

 

$

57,789

 

 

$

52,127

 

Other assets

 

 

2,780

 

 

 

2,313

 

Total other long-term assets

 

$

60,569

 

 

$

54,440

 

Accrued liabilities consisted of the following (in thousands):

 

 

 

September 30, 2026

 

 

December 31, 2025

 

Employee compensation and benefits

 

$

10,381

 

 

$

21,692

 

Accrued legal expenses

 

 

8,442

 

 

 

6,860

 

Current portion of guarantee (1)

 

 

800

 

 

 

800

 

Other accrued expenses

 

 

2,242

 

 

 

1,199

 

Current portion of operating lease liabilities

 

 

1,053

 

 

 

556

 

Accrued income taxes

 

 

—

 

 

 

217

 

Other

 

 

1,416

 

 

 

2,926

 

Total accrued liabilities

 

$

24,334

 

 

$

34,250

 

 

(1) Refer to “Note 14 – Commitments and Contingencies” for further detail on the nature of the guarantee.

 

Other long-term liabilities consisted of the following (in thousands):

 

 

 

September 30, 2026

 

 

December 31, 2025

 

Long-term portion of guarantee (1)

 

$

14,857

 

 

$

15,523

 

 

(1) Refer to “Note 14 – Commitments and Contingencies” for further detail on the nature of the guarantee.