Ekso Bionics Holdings, Inc. Annual report [Section 13 and 15(d), not S-K Item 405]

Annual report [Section 13 and 15(d), not S-K Item 405]

Note 7 - Accrued Liabilities

Note 7 - Accrued Liabilities

12 Months Ended

Dec. 31, 2024

Notes to Financial Statements

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]

7. Accrued Liabilities

Accrued liabilities consisted of the following:

	*December 31,*
	*2024*		*2023*
Salaries, benefits and related expenses	$	1,684	$	2,058
Device warranty		474		461
Other		194		145
Total	$	2,352	$	2,664

Warranty

Sales of devices generally include an initial warranty for parts and services for one year in the Americas, two years in the EMEA, and one to three years in the APAC. Warranty costs are reflected in the consolidated statements of operations and comprehensive loss as a component of costs of revenue. The current portion of the device warranty liability is classified as a component of Accrued liabilities, while the long-term portion of the device warranty liability is classified as a component of Other non-current liabilities in the consolidated balance sheets. A reconciliation of the changes in the device warranty liability for the years ended December 31, 2024 and 2023 is as follows:

	*Warranty*
	*2024*			*2023*
Balance at beginning of the period	$	566		$	413
Additions for estimated future expense		730			619
Incurred costs		(641	)		(466	)
Balance at end of the period	$	655		$	566

Current portion	$	474		$	461
Long-term portion		181			105
Total	$	655		$	566