XML 69 R41.htm IDEA: XBRL DOCUMENT v3.25.4
Accrued Expenses and Other Current Liabilities and Other Non-Current Liabilities (Tables)
12 Months Ended
Dec. 31, 2025
Payables and Accruals [Abstract]  
Schedule of Accrued Expenses
Accrued expenses and other current liabilities consisted of the following:
December 31,
20252024
(in thousands)
Litigation settlement(a)
$8,250 $11,306 
Accrued employee expenses6,263 6,611 
Contingent consideration1,741 10 
Accrued taxes payable1,333 1,276 
Accrued operating expense1,525 290 
Accrued royalties payable(b)
285 215 
Other— 93 
Total accrued expenses and other current liabilities$19,397 $19,801 
(a)Represents litigation-related charges incurred in connection with the Nangate Litigation described in Note 16, Commitments and Contingencies.
(b)Silvaco has entered into various renewable license agreements under which the Company has been granted access to the licensor's technology and the right to sell the technology in its product line. Royalties are payable to developers of the software at various rates and amounts, which generally are based upon unit sales, revenue or flat fees. Royalty fees are reported in cost of revenue upon delivery pursuant to the terms and conditions of the Company’s contractual obligations.
Other Current Liabilities
Accrued expenses and other current liabilities consisted of the following:
December 31,
20252024
(in thousands)
Litigation settlement(a)
$8,250 $11,306 
Accrued employee expenses6,263 6,611 
Contingent consideration1,741 10 
Accrued taxes payable1,333 1,276 
Accrued operating expense1,525 290 
Accrued royalties payable(b)
285 215 
Other— 93 
Total accrued expenses and other current liabilities$19,397 $19,801 
(a)Represents litigation-related charges incurred in connection with the Nangate Litigation described in Note 16, Commitments and Contingencies.
(b)Silvaco has entered into various renewable license agreements under which the Company has been granted access to the licensor's technology and the right to sell the technology in its product line. Royalties are payable to developers of the software at various rates and amounts, which generally are based upon unit sales, revenue or flat fees. Royalty fees are reported in cost of revenue upon delivery pursuant to the terms and conditions of the Company’s contractual obligations.