(dollars in thousands)

September 30,
2026

December 31,
2025

Compensation and other benefits

$

53,345

$

21,003

Accrued income and other tax

3,363

4,299

Operating lease liabilities

11,488

3,076

Accrued purchases

7,818

1,903

Accrued interest

13

721

Accrued software and subscription fees

82,500

-

Other accrued expenses and payables

37,786

2,968

Total accrued expenses and other current liabilities

$

196,313

$

33,970