Balance Sheet Components (Tables)

9 Months Ended

Sep. 30, 2025

Balance Sheet Components

Schedule of allowances for credit losses related to trade accounts receivable and other receivables

The following is a roll-forward of the allowances for expected credit losses related to trade accounts receivable for the three and nine months ended September 30, 2025 and 2024:

	Three Months Ended
	September 30,
	2025		2024
		(in thousands)
Beginning balance	$	7,823	$	7,021
Provision for (Reversal of) expected credit losses		626		(536)
Write-offs		(30)		(233)
Total	$	8,419	$	6,252

	Nine Months Ended
	September 30,
	2025		2024
		(in thousands)
Beginning balance	$	7,259	$	6,481
Provision for expected credit losses		1,232		208
Write-offs		(72)		(437)
Total	$	8,419	$	6,252

Schedule of property and equipment

		September 30,		December 31,
	Useful Life	2025		2024
		(in thousands)
Machinery and equipment	3-5 years	$	153,483	$	117,076
Computer equipment	3 years		3,439		3,178
Purchased and capitalized software held for internal use	3 years		17,574		13,178
Leasehold improvements	Lesser of useful life or lease term		49,232		48,569
Construction-in-process			83,658		58,461
			307,386		240,462
Less: Accumulated depreciation and amortization			(100,890)		(78,416)
Total property and equipment, net		$	206,496	$	162,046

Schedule of other accrued liabilities

	September 30,		December 31,
	2025		2024
	(in thousands)
Reserves for refunds to insurance carriers	$	10,113	$	11,276
Accrued charges for third-party testing		13,590		12,321
Testing and laboratory materials from suppliers		13,345		7,893
Marketing and corporate affairs		22,298		16,548
Legal, audit and consulting fees		83,687		54,208
Accrued for acquisition of intangible assets		17,500		—
Accrued shipping charges		930		1,625
Sales and income tax payable		7,158		4,416
Accrued third-party service fees		9,833		9,046
Clinical trials and studies		15,072		10,097
Operating lease liabilities, current portion		14,006		10,168
Property and equipment purchases		6,313		7,098
Other accrued expenses		2,106		2,197
Total other accrued liabilities	$	215,951	$	146,893

Summary of reserve balance and activities for refunds to insurance carriers

	September 30,
	2025		2024
	(in thousands)
Beginning balance	$	11,276	$	23,245
Additional (reversals) reserves		(107)		1,506
Refunds to carriers		—		(3,095)
Reserves released to revenue		(1,056)		(5,878)
Ending balance	$	10,113	$	15,778