Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Taxes [Abstract]

Domestic and Foreign Income (Loss) Before Income Taxes

Domestic and foreign income (loss) before income taxes consists of the following for the years ended December 31:

(in thousands)	2025			2024
Domestic	$	(17,540	)	$	(11,190	)
Foreign		24			30
Loss before income taxes	$	(17,516	)	$	(11,160	)

Components of Income Tax Expense

The components of income tax expense consist of the following for the years ended December 31:

(in thousands)	2025			2024
Current:
United States and state	$	—		$	—
Foreign, net		(5	)		(5	)
Deferred:
United States and state		—			—
Foreign		—			—
Total income tax expense	$	(5	)	$	(5	)

Actual Income Tax Expense Differs from Statutory Federal Income Tax Expense

Actual income tax expense differs from statutory federal income tax expense as follows for the years ended December 31:

(in thousands)	2025						2024
	Amount			Percent			Amount			Percent
Statutory federal income tax benefit	$	3,678			21.00	%	$	2,343			21.00	%
State tax benefit, net of federal taxes		364			2.08			321			2.88
Foreign tax		(1	)		(0.01	)		(1	)		(0.01	)
Warrant valuation expense		(2,216	)		(12.65	)		(1,178	)		(10.56	)
Change in warrant liability		868			4.95			969			8.68
Other		(167	)		(0.95	)		(506	)		(4.53	)
Valuation allowance (increase) decrease		(2,531	)		(14.45	)		(1,953	)		(17.50	)
Total income tax expense	$	(5	)		(0.03	)%	$	(5	)		(0.04	)%

Deferred Taxes

Deferred taxes consist of the following as of December 31:

(in thousands)	2025			2024
Deferred tax assets:
Noncurrent:
Accrued compensation	$	3		$	90
Stock-based compensation		23			84
Net operating loss carryforward		55,673			50,749
Other		120			119
Intangibles		446			2,692
R&D credit carryforward		531			531
Total deferred tax assets		56,796			54,265
Less: valuation allowance		(56,796	)		(54,265	)
Total	$	—		$	—

Income Taxes Paid (Net of Refunds Received)

Income taxes paid (net of refunds received) disaggregated by federal (national), state, and foreign for the year ended December 31, 2025 was as follows:

(in thousands)	2025		2024
Federal	$	—	$	—
State		—		—
Ireland		7		7
Total income taxes paid	$	7	$	7