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LEASES (Tables)

3 Months Ended

Mar. 31, 2025

Leases

SUMMARY OF OPERATING LEASE LIABILITIES

The following table provides a summary of the Company’s operating lease liabilities (in thousands):

SUMMARY OF OPERATING LEASE LIABILITIES 

		March 31, 2025				December 31, 2024
Current operating lease liability		$	613			$	823
Non-current operating lease liability			4,078				3,262
Total operating lease liability		$	4,691			$	4,085

SCHEDULE OF COMPONENTS OF LEASE COST

The following table provides a summary of the components of lease costs and rent (in thousands):

SCHEDULE OF COMPONENTS OF LEASE COST 

		2025				2024
		For the three months ended March 31,
		2025				2024
Operating lease cost		$	372			$	334
Variable lease cost			116				74
Short-term lease cost			8				23
Total operating lease costs		$	496			$	431

SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES

Future minimum lease payments and obligations, which do not include short-term leases, related to the Company’s operating lease liabilities as of March 31, 2025 were as follows (in thousands):

SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES 

Future minimum lease payments and obligations		Operating Leases
2025, remainder		$	400
2026			1,044
2027			1,114
2028			1,140
2029			1,166
Thereafter			1,191
Total undiscounted operating lease payments			6,055
Less: imputed interest			1,364
Present value of operating lease liabilities		$	4,691

SCHEDULE OF FUTURE CASH RECEIPTS FROM OPERATING SUBLEASE

Future cash receipts from the Company’s sublease agreements as of March 31, 2025 are as follows (in thousands):

 SCHEDULE OF FUTURE CASH RECEIPTS FROM OPERATING SUBLEASE

		Operating
Future cash receipts		Subleases
2025, remainder		$	302
Total future cash receipts		$	302

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Schedule of Operating Lease Liabilities [Table Text Block]

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- Definition

Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-4

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Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-6

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