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COMMITMENTS AND CONTINGENCIES
9 Months Ended
Sep. 30, 2026
Commitments and Contingencies Disclosure [Abstract]  
COMMITMENTS AND CONTINGENCIES COMMITMENTS AND CONTINGENCIES
Taxes on Remote Sellers
The Company is subject to state laws or administrative practices with respect to the taxes on remote sellers. In accordance with ASC 450, Contingencies, the estimate of contingent sales tax payable recorded within sales tax payable on the Company's condensed consolidated balance sheets was not material as of September 30, 2026 and December 31, 2025.
Inventory Purchase Obligations
Inventory purchase obligations as of September 30, 2026 were approximately $74.1 million. These inventory purchase obligations can be impacted by various factors, including the timing of issuing orders and the timing of the shipment of orders.
Legal Contingencies
Legal claims may arise from time to time in the normal course of business, the results of which may have a material effect on the Company’s accompanying condensed consolidated financial statements.
The putative securities class action filed in November 2022 against the Company and certain of its executive officers and directors in the United States District Court for the Central District of California was dismissed with prejudice by the court in January 2025 with judgment against the plaintiffs entered by the court on February 13, 2025. Plaintiffs filed an appeal from that dismissal with the United States Court of Appeals for the Ninth Circuit and oral argument in the appeal took place on July 7, 2026. On August 11, 2026, the Court of Appeals affirmed the District Court's dismissal and entered judgment. Following the Court of Appeals’ decision affirming the dismissal of the securities class action, the related derivative suits against the Company and certain of its executive officers and directors were also dismissed.
The Company intends to vigorously defend against the legal claims it faces. The Company has determined that any potential loss of ongoing legal claims is neither probable nor reasonably estimable and an accrual has not been recorded.