Ekso Bionics Holdings, Inc. Quarterly report [Sections 13 or 15(d)]

Quarterly report [Sections 13 or 15(d)]

Note 7 - Accrued Liabilities

Note 7 - Accrued Liabilities

6 Months Ended

Jun. 30, 2025

Notes to Financial Statements

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

7. Accrued Liabilities

Accrued liabilities as of June 30, 2025 and December 31, 2024 consisted of the following:

	*June 30, 2025*		*December 31, 2024*
Salaries, benefits and related expenses	$	1,120	$	1,684
Device warranty		487		474
Other		153		194
Total	$	1,760	$	2,352

Warranty

Sales of devices generally include an initial warranty for parts and services for one year in the Americas, two years in EMEA, and one to three years in APAC. Warranty costs are reflected in the condensed 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 condensed consolidated balance sheets. A reconciliation of the changes in the device warranty liability for the three and six months ended June 30, 2025 is as follows:

	*Three Months Ended*			*Six Months Ended*
	*June 30, 2025*			*June 30, 2025*
Balance as of beginning of period	$	662		$	655
Additions for estimated future expense		133			299
Incurred costs		(167	)		(326	)
Balance as of June 30, 2025	$	628		$	628

	*Balance as of June 30, 2025*
Current portion	$	487
Long-term portion		141
Total	$	628