v3.26.3
Balance Sheet Components
9 Months Ended
Sep. 30, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Balance Sheet Components

Note 4. Balance Sheet Components

Property and Equipment, Net

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

 

 

As of September 30,

 

 

As of December 31,

 

 

 

2026

 

 

2025

 

Tools and equipment

 

$

2,649

 

 

$

2,215

 

Computer equipment and software

 

 

37

 

 

 

37

 

Furniture and fixtures

 

 

493

 

 

 

461

 

Leasehold improvements

 

 

38

 

 

 

38

 

Construction in process

 

 

1,053

 

 

 

1,260

 

 

 

4,270

 

 

 

4,011

 

Less: Accumulated depreciation

 

 

(2,559

)

 

 

(2,401

)

Property and equipment, net

 

$

1,711

 

 

$

1,610

 

 

Depreciation expense was $0.1 million for both the three months ended September 30, 2026 and 2025. Depreciation expense was $0.2 million for both the nine months ended September 30, 2026, and 2025.

Accrued and Other Current Liabilities

Accrued and other current liabilities consist of the following (in thousands):

 

 

As of September 30,

 

 

As of December 31,

 

 

 

2026

 

 

2025

 

Accrued expenses

 

$

2,960

 

 

$

2,140

 

Sales tax payable

 

 

455

 

 

 

338

 

Current portion of lease liabilities

 

 

399

 

 

 

475

 

Short-term interest payable

 

 

345

 

 

 

357

 

Other accrued liabilities

 

 

650

 

 

 

300

 

Total accrued and other current liabilities

 

$

4,809

 

 

$

3,610

 

Other Noncurrent Liabilities

Other noncurrent liabilities consist of the following (in thousands):

 

 

As of September 30,

 

 

As of December 31,

 

 

 

2026

 

 

2025

 

Noncurrent portion of lease liabilities

 

$

678

 

 

$

—

 

Other noncurrent liabilities

 

 

30

 

 

 

31

 

Total other noncurrent liabilities

 

$

708

 

 

$

31