v3.25.4

Income Tax - Major Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Net operating loss carryforward	$ 73,583	$ 59,413
Research and development credit carryforward	16,092	7,869
Stock-based compensation	32,158	14,001
Section 174 Research and Development Capitalization	11,034	14,167
Other	711	475
Total deferred tax assets	133,578	95,925
Deferred tax liabilities:
Other	(417)	(337)
Total deferred tax liabilities	(417)	(337)
Net deferred tax assets before valuation allowance	133,161	95,588
Valuation allowance	(133,161)	(95,588)	$ (84,751)	$ (64,016)
Deferred tax, net	$ 0	$ 0

Deferred Tax Assets, Capitalized Research And Development

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Deferred Tax Assets (Liabilities)

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Amount of deferred tax liability attributable to taxable temporary differences.

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Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.

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Summit Therapeutics Inc. 10-K