v3.26.3
Accrued Expenses and Other Current Liabilities
9 Months Ended 12 Months Ended
Sep. 30, 2026
Dec. 31, 2025
Accrued Liabilities and Other Liabilities [Abstract]    
Accrued Expenses and Other Current Liabilities
Note 6 – Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities were comprised of the following (in thousands):
 
    September 30,     December 31,  
    2026     2025  
Professional fees
  $ 90     $ 35  
Accrued offering costs
    197       —   
Franchise taxes
    14       6  
Compensation
    1       3  
Other
    147       16  
 
 
 
   
 
 
 
Total accrued expenses and other current liabilities
  $ 449     $ 60  
 
 
 
   
 
 
 
Note 5 – Accrued Expenses and Other Liabilities
Accrued expenses were comprised of the following as of December 31, 2025 and 2024:
 
     December 31,  
     2025      2024  
Professional fees
   $ 35,365      $ 97,514  
Franchise taxes
     6,218        9,425  
Compensation
     2,756        4,023  
Other
     16,029        11,709  
  
 
 
    
 
 
 
Total
   $ 60,368      $ 122,671