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Accrued Liabilities (Tables) | 6 Months Ended
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Apr. 30, 2026
Accrued Liabilities |
Schedule of accrued liabilities | Accrued liabilities as of April 30, 2026 and October 31, 2025 consisted of the following (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | April 30, | ​ | October 31,
​ | ​ ​ ​ | 2026 | ​ ​ ​ | 2025
Accrued payroll and employee benefits (1) | ​ | $ | 6,053 | ​ | $ | 10,256
Consideration payable to a customer (2) | ​ | ​ | 1,566 | ​ | ​ | 2,515
Accrued service agreement and PPA costs (3) | ​ | ​ | 11,236 | ​ | ​ | 11,863
Accrued legal, taxes, professional and other | ​ | ​ | 4,699 | ​ | ​ | 4,468
Accrued severance costs (4) | ​ | ​ | 569 | ​ | ​ | 2,216
Accrued liabilities | ​ | $ | 24,123 | ​ | $ | 31,318
(1) | The balance in this account represents accrued payroll, payroll taxes and accrued bonus for both periods.
(2) | The balance represents the net amount due to Toyota as an accrued liability, which will be reduced over time against billings to Toyota for hydrogen sales under the terms of the Toyota HPPA.
(3) | Accrued service agreement costs include loss accruals on service agreements of $8.3 million and $8.4 million, as of April 30, 2026 and October 31, 2025, respectively. The accruals for performance guarantees on service agreements and PPAs were $3.0 million and $2.9 million as of April 30, 2026 and October 31, 2025, respectively.
(4) | Accrued severance costs represent amounts accrued relating to restructuring activities and workforce reductions that occurred in September of fiscal year 2024, and in November and June of fiscal year 2025. Refer to Note 5. “Restructuring and Impairment” for more information about the restructuring plan.

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