As of September 30,

As of December 31,

(in thousands)

2026

2025

Sales tax payable

$

2,614

$

2,900

Payroll and payroll related expenses

10,865

9,556

Restructuring related charges

3,778

5,521

Accrued professional services

4,466

3,822

Accrued interest - related party

5,630

2,815

Other

3,594

3,726

Total Other liabilities

$

30,947

$

28,340