ACCRUED EXPENSES AND OTHER LIABILITIES

6 Months Ended

Jun. 30, 2025

ACCRUED EXPENSES AND OTHER LIABILITIES

ACCRUED EXPENSES AND OTHER LIABILITIES

10. ACCRUED EXPENSES AND OTHER LIABILITIES

Accrued expenses and other liabilities consist of the following:

	June 30,		December 31,
(in thousands)	2025		2024
Accrued payroll and related expenses	$	3,006	$	1,668
Accrued sales incentives and discounts		2,863		3,110
Accrued warranty costs		5,913		6,228
Accrued insurance expenses		1,370		1,791
Income taxes payable		472		—
Deferred revenue		362		191
Other		894		437
Total accrued expenses and other liabilities	$	14,880	$	13,425