v3.26.1

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Operating activities
Net loss	$ (25,408)	$ (13,125)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation expense	2,569	1,619
Depreciation expense	26	36
Amortization of operating lease right-of-use assets	331	279
Net amortization of premium and discounts on investments	(223)	(835)
Changes in operating assets and liabilities:
Prepaid expenses and other current assets	1,571	(2,655)
Other non-current assets	0	(1,191)
Accounts payable	2,780	(2,003)
Related party payable	4	(229)
Accrued expenses and other current liabilities	(1,499)	(1,871)
Operating lease liability	(323)	(230)
Net cash used in operating activities	(20,172)	(20,205)
Investing activities
Purchase of investments	(47,150)	(225,497)
Proceeds from maturities of investments	75,000	0
Purchases of property and equipment	0	(54)
Net cash provided (used in) investing activities	27,850	(225,551)
Financing activities
Payment of deferred offering costs	(783)	0
Net cash used in financing activities	(783)	0
Effect of exchange rates on cash and cash equivalents	(28)	0
Net increase (decrease) in cash and cash equivalents	6,867	(245,756)
Cash, cash equivalents, and restricted cash, beginning of period	46,496	309,553
Cash, cash equivalents, and restricted cash, end of period	53,363	63,797
Supplemental disclosure of non-cash operating, financing, and investing information:
Operating lease right-of-use assets obtained in exchange for lease liabilities	584	1,114
Deferred offering costs included in accounts payable and accrued expenses	$ 541	$ 0

Deferred offering costs included in accounts payable and accrued expenses.

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Seaport Therapeutics, Inc. 10-Q