Accrued Expenses and Other Current Liabilities (Tables)

9 Months Ended

Sep. 30, 2026

Accrued Liabilities and Other Liabilities [Abstract]

Summary of Accrued Expenses

The Company’s accrued expenses consisted of the following (in thousands):


		September 30, 2026				December 31, 2025
Accrued professional and program fees		$	19,060			$	4,696
Accrued compensation			4,193				5,518
Sales taxes payable			1,437				1,314
Accrued charitable contributions			-				1,034
Accrued negative account balances			197				141
Other			300				344
Total		$	25,187			$	13,047

Summary of Other Current Liabilities

The Company’s other current liabilities consisted of the following (in thousands):


		September 30, 2026				December 31, 2025
Credit loss liability		$	6,432			$	-
Guarantee liability			6,123				-
Forward commitment liability			-				3,617
Deferred transaction costs			3,150				3,150
Excise tax liability on stock repurchases			1,416				69
Other			1,699				1,204
Total		$	18,820			$	8,040