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, 2025

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,*
	*2025*		*2024*
Salaries, benefits and related expenses	$	1,198	$	1,684
Device warranty		363		474
Other		218		194
Total	$	1,779	$	2,352

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, 2025 and 2024 is as follows:

	*December 31,*
	*2025*			*2024*
Balance at beginning of the period	$	655		$	566
Additions for estimated future expense		468			730
Incurred costs		(671	)		(641	)
Balance at end of the period	$	452		$	655

Current portion	$	363		$	474
Long-term portion		89			181
Total	$	452		$	655