SUPPLEMENTAL FINANCIAL INFORMATION

3 Months Ended

Mar. 31, 2026

Prepaid expenses and other assets as of March 31, 2026 and December 31, 2025 consisted of the following (in thousands):


	March 31, 2026
	Prepaid Expenses and Other Current Assets		Other Long-Term Assets		Total Prepaid Expenses and Other Assets
Research and development service agreements	$	3,103	$	24	$	3,127
Other receivables	772		—		772
Prepaid insurance	350		—		350
Dues and subscriptions	315		—		315
Right-of-use asset	—		106		106
Property and equipment, net (1)	—		91		91
Other	156		83		239
Total	$	4,696	$	304	$	5,000


	December 31, 2025
	Prepaid Expenses and Other Current Assets		Other Long-Term Assets		Total Prepaid Expenses and Other Assets
Research and development service agreements	$	3,527	$	29	$	3,556
Other receivables	625		—		625
Prepaid insurance	601		—		601
Dues and subscriptions	368		—		368
Right-of-use asset	—		140		140
Property and equipment, net (1)	—		103		103
Other	266		78		344
Total	$	5,387	$	350	$	5,737

(1) As of both March 31, 2026 and December 31, 2025, accumulated depreciation totaled approximately $0.2 million.

Accrued expenses and other current liabilities as of March 31, 2026 consisted of the following (in thousands):



	Accrued Expenses and Other Current Liabilities
Research and development	3,186
Compensation and other employee liabilities	$	1,222
Interest	249
Operating lease liability	114
Other	497
Total	$	5,268

Accrued expenses and other current liabilities as of December 31, 2025 consisted of the following (in thousands):



	Accrued Expenses and Other Current Liabilities
Research and development	$	5,427
Compensation and other employee liabilities	4,066
Interest	249
Operating lease liability	150
Other	180
Total	$	10,072

Acumen Pharmaceuticals, Inc. 10-Q