
	December 31, 2025		December 31, 2024
Finished goods	$	107	$	176
Work in process	994		897
Raw materials	1,886		1,556
Inventory	$	2,987	$	2,629

For the years ended December 31, 2025 and December 31, 2024, there were no provisions to write down inventories.

Prepaid expenses and other current assets comprised the following amounts:


	December 31, 2025		December 31, 2024
Prepayment for insurance	$	324	$	64
Advance payments for inventory purchases	$	300	$	349
Deferred initial public offering costs	—		225
Other	448		260
Prepaid expenses and other current assets	$	1,072	$	898

Deferred initial public offering costs are specific incremental costs directly attributable to an initial public offering of equity securities that were reclassified from current assets to stockholders' equity and recorded as reductions to the gross proceeds from the offering.

Property and equipment comprised the following amounts:


	December 31, 2025		December 31, 2024
Machinery and equipment	$	928	$	821
Computer equipment, office equipment, and purchased software	101		101
Leasehold improvements	157		157
Accumulated depreciation and amortization	(575)		(359)
Property and equipment, net	$	611	$	720

Depreciation and amortization expenses of $216 and $206 for the years ended December 31, 2025 and 2024, respectively, were recorded within costs of revenue and components of operating expenses.

Accrued expenses and other current liabilities comprised the following:


	December 31, 2025		December 31, 2024
Accrued compensation	$	568	$	349
Accrued clinical trial expenses	83		13
Accrued R&D expenses	1,448		—
Accrued sales taxes	79		67
Other	519		140
Accrued expenses and other current liabilities	$	2,697	$	569