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SHARE-BASED COMPENSATION (Tables)

12 Months Ended

Dec. 31, 2025

Share-Based Payment Arrangement [Abstract]

Share-based Payment Arrangement, Option, Activity

The following table summarizes option balances as of December 31, 2025, and changes during the year then ended:

			Number of options						Weighted-average exercise price						Weighted-average remaining contractual term (in years)						Aggregate intrinsic value (in thousands) (1)
Outstanding at January 1, 2025			3,806,089						$	4.58					5.78						$	26,086
Exercised			(44,361)						$	0.01
Forfeited			(186,820)						$	39.83
Outstanding at December 31, 2025			3,574,908						$	2.80					4.74						$	1,642
Exercisable at December 31, 2025			3,387,972						$	2.95					4.54						$	1,505

(1) Intrinsic value is calculated as the difference between the fair value of REE’s Class A ordinary shares as of the end of each reporting period and the exercise price of the option.

Share-based Payment Arrangement, Restricted Stock Unit, Activity

The following table summarizes RSUs activity:

			Number of RSUs outstanding						Weighted-average ordinary fair value per share at grant date
Outstanding at January 1, 2025			1,582,803						$	5.73
Granted			129,186						6.16
Vested			(624,869)						6.95
Forfeited			(136,532)						5.85
Outstanding at December 31, 2025			950,588						$	4.97

Share-based Payment Arrangement, Expensed and Capitalized, Amount

The total equity-based compensation expense recognized in the Company’s consolidated statements of operations are as follows:

			Year ended December 31,
			2025						2024						2023
Research and development			2,444						4,205						8,397
Selling, general and administrative			2,623						5,380						7,881
			$	5,067					$	9,585					$	16,278

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Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

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Tabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year.

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Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

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