Balance Sheet Components

3 Months Ended

Mar. 31, 2026

Balance Sheet Related Disclosures [Abstract]

Balance Sheet Components

Balance Sheet Components

Allowance for Expected Credit Losses

The following is a roll-forward of the allowances for expected credit losses related to trade accounts receivable for the three months ended March 31, 2026 and 2025:

	Three Months Ended March 31,
	2026		2025
	(in thousands)
Beginning balance	$	8,018	$	7,259
Provision for (Reversal of) expected credit losses	222		195
Write-offs	(313)		(20)
Total	$	7,927	$	7,434

Property and Equipment, net

The Company’s property and equipment consists of the following:

	Useful Life	March 31, 2026		December 31, 2025
		(in thousands)
Machinery and equipment	3-5 years	$	183,050	$	171,270
Computer equipment	3 years	3,993		3,629
Purchased and capitalized software held for internal use	3 years	20,117		21,195
Leasehold improvements	Lesser of useful life or lease term	62,455		62,152
Construction-in-process		120,176		94,016
		389,791		352,262
Less: Accumulated depreciation and amortization		(120,412)		(111,078)
Total property and equipment, net		$	269,379	$	241,184

The Company’s long-lived assets are located in the United States.

The Company did not incur any impairment charges during the three months ended March 31, 2026 or 2025. Depreciation expense for the three months ended March 31, 2026 and 2025 was $12.6 million and $8.2 million, respectively.

Other Accrued Liabilities

The Company’s other accrued liabilities consisted of the following:

	March 31, 2026		December 31, 2025
	(in thousands)
Reserves for refunds to insurance carriers	$	9,651	$	9,507
Accrued charges for third-party testing	3,446		20,874
Testing and laboratory materials from suppliers	21,090		12,353
Marketing and corporate affairs	27,617		20,215
Legal, audit and consulting fees	58,976		56,077
Accrued shipping charges	2,043		3,419
Sales and income tax payable	9,390		8,365
Accrued third-party service fees	20,484		9,758
Clinical trials and studies	19,605		14,467
Operating lease liabilities, current portion	14,823		15,581
Property and equipment purchases	22,390		11,270
Other accrued expenses	3,028		6,773
Total other accrued liabilities	$	212,543	$	188,659