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INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of reconciliation of income tax
The significant differences between the U.S. Federal statutory rate and our effective rate for financial reporting purposes are as follows:
Years Ended December 31,
20252024
Amount
Rate
Amount
Rate
Tax (benefit) at the U.S. statutory rate$(1,340)(21.0)%$(1,299)(21.0)%
State income taxes, net of federal income tax effect— — — — 
Change in valuation allowance1,269 19.9 1,237 20.0 
Nontaxable or nondeductible items:
Stock-based compensation65 1.0 48 0.8 
Other0.1 14 0.2 
Provision for income taxes$— — %$— — %
Schedule of deferred tax assets and liabilities
Deferred income tax assets and liabilities consist of the following (in thousands):
As of December 31,
20252024
Deferred income tax assets:
Federal and state net operating loss carryovers$25,108 $23,376 
Operating leases related to ROU assets615 — 
Capitalized research costs604 859 
Stock-based compensation269 283 
Compensation accruals and other77 45 
Deferred revenue
Depreciation— 13 
Total deferred income tax assets26,681 24,579 
Valuation allowance for deferred income tax assets(26,082)(24,579)
Deferred income tax assets, net of valuation allowance599 — 
Deferred income tax liabilities:
ROU assets(581)— 
Depreciation(18)— 
Total deferred income tax liabilities(599)— 
Deferred income tax assets, net$— $—