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Balance Sheet Components

9 Months Ended

Sep. 30, 2024

6. Balance Sheet Components

Inventory

Inventories consist of the following (in thousands):

There were no inventory write-downs during the nine months ended September 30, 2024 and 2023.

Prepaid expenses and other assets

Prepaid expenses and other assets consist of the following (in thousands):


	September 30,		December 31,
	2024		2023
Prepaid expenses	$	1,372	$	433
Prepaid insurance		566		—
Prepaid research and development		565		—
Prepaid inventory		524		279
Lease deposit		422		434
Other receivables and current assets		96		117
Deferred transaction costs		—		1,643
Total prepaid expenses and other current assets	$	3,545	$	2,906

Accrued and other current liabilities

Accrued and other current liabilities consist of the following (in thousands):


	September 30,		December 31,
	2024		2023
Payroll and related expenses	$	9,126	$	9,880
Accrued payables		6,764		6,319
Other taxes payable		3,191		158
Current portion of interest payable		2,560		6,915
Professional fees		548		499
Product warranty liabilities		37		55
Royalty and license fee		43		58
Other		96		72
Total accrued and other current liabilities	$	22,365	$	23,956