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Deferred Compensation | 12 Months Ended
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Dec. 31, 2025
Payables and Accruals [Abstract] |
Deferred Compensation |
9. | Balance Sheet Details
Prepaid expenses and other current assets consisted of the following as of December 31: Schedule of Prepaid expenses and other assets
(In Thousands) |  | 2025 |  |  | 2024 |
Prepaid insurance |  | $ | 835 |  |  | $ | 296 |
Prepaid taxes |  |  | 464 |  |  |  | - |
Value added tax |  |  | 616 |  |  |  | 651 |
Vendor prepayments |  |  | 4,984 |  |  |  | 1,009 |
Other |  |  | 609 |  |  |  | 354 |
Prepaid expenses and other current assets |  | $ | 7,508 |  |  | $ | 2,310 |
Accrued expenses consisted of the following as of December 31: Schedule of Accrued expenses
(In Thousands) |  | 2025 |  |  | 2024 |
Accrued legal and professional fees |  | $ | 945 |  |  | $ | 1,573 |
Payroll related expenses |  |  | 5,026 |  |  |  | 3,380 |
Accrued warranty |  |  | 299 |  |  |  | 287 |
Accrued taxes |  |  | 385 |  |  |  | 9,670 |
Other accrued expenses |  |  | 969 |  |  |  | 1,464 |
Accrued expenses |  | $ | 7,624 |  |  | $ | 16,374 |
10. | Deferred Compensation
As part of the Agreement and Plan of Merger by and among Jaunt, Legacy AIRO, the Company, Jaunt Merger Sub, LLC and Martin Peryea as member representative, dated as of October 6, 2021, as amended, and subsequent to that acquisition, the Company had deferred salary arrangements with various employees that allowed for a portion of their compensation to be deferred and paid upon a single outside investment of no less than $25 million, or such earlier time as the Company determined in its sole discretion that sufficient funds were available to commence payment of the deferred amounts. As of December 31, 2024, the accrued deferred compensation was $11.2 million. For the year ended December 31, 2025, the Company issued approximately 0.2 million shares, net of shares withheld for taxes, made total cash payments of $1.1 million, and recorded a $5.9 million gain within other income related to the settlement of these obligations.

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