Note 8 - Accrued and Other Current Liabilities

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]

8. ACCRUED AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consisted of the following as of December 31, 2025 and 2024 (in thousands):

	December 31,		December 31,
	2025		2024
Accrued compensation costs	$	55	$	2,500
Accrued restructuring costs		532		-
Accrued accounting fees and consultants		310		235
Accrued logistics costs		89		98
Product related accruals		98		312
Sales tax payable		863		989
Sales return reserve		188		290
Accrued fulfillment expense		476		499
Accrued insurance premium financing		695		305
Federal payroll taxes payable		453		1,063
Accrued interest payable		44		81
Accrued legal fees		1,125		447
Accrued marketing fees		197		358
Warrant liabilities		—		109
All other accruals		1,257		1,518
Accrued and current liabilities	$	6,382	$	8,804

The Company sponsors, through its professional employer organization provider, a 401(k) defined contribution plan covering all eligible U.S. employees. Contributions to the 401(k) plan are discretionary. Currently, the Company does not match or make any contributions to the 401(k) plan.