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BALANCE SHEET COMPONENTS
3 Months Ended
Mar. 31, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
BALANCE SHEET COMPONENTS
5. BALANCE SHEET COMPONENTS
Inventory
Inventory comprised the following amounts:
March 31, 2026December 31, 2025
Finished goods$315 $107 
Work in process1,324 994 
Raw materials1,852 1,886 
Inventory$3,491 $2,987 
For the three months ended March 31, 2026 and March 31, 2025, there were no provisions to write down inventories.
Prepaid Expenses and Other Current Assets
Prepaid expenses and other current assets comprised the following amounts:
March 31, 2026December 31, 2025
Prepayment for insurance$245 $324 
Advance payments for inventory purchases292 300 
Deferred Private Placement issuance costs87 — 
Other527 448 
Prepaid expenses and other current assets$1,151 $1,072 
Deferred Private Placement issuance costs are specific incremental costs directly attributable to the SEC registration of shares issued as a result of the Private Placement and will be reclassified from current assets to stockholders' equity and recorded as reductions to the gross proceeds from the offering when the registration is completed.
Property and Equipment, Net
Property and equipment comprised the following amounts:
March 31, 2026December 31, 2025
Machinery and equipment$993 $928 
Computer equipment, office equipment, and purchased software101 101 
Leasehold improvements157 157 
Accumulated depreciation and amortization(631)(575)
Property and equipment, net$620 $611 
Depreciation and amortization expenses of $56 and $52 for the three months ended March 31, 2026 and 2025, respectively, were recorded within costs of revenue and components of operating expenses.
Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities comprised the following:
March 31, 2026December 31, 2025
Accrued compensation$502 $568 
Accrued clinical trial expenses125 83 
Accrued R&D expenses2,085 1,448 
Accrued sales taxes40 79 
Other742 519 
Accrued expenses and other current liabilities$3,494 $2,697