0001493152-26-021495 | 10-Q | XBRL Viewer

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Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Payables and Accruals [Abstract]
Accrued professional fees	$ 1,252	$ 1,059
Accrued bonuses and incentive compensation	2,345	2,583
Accrued litigation legal fees expense	1,155	1,155
Accrued insurance expense	45	181
Accrued research and development expenses	655	655
Accrued vacation and other employee related expenses	2,355	1,000
Accrued tax expenses	527	524
Accrued purchases of inventory	327	86
Deferred revenue	62	50
Accrued acquisition related expenses	572	604
Other	216	364
Accrued expenses and other current liabilities	$ 9,511	$ 8,261

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Mar. 31, 2026
Insider Trading Arrangements [Line Items]
Rule 10b51 Arrangement Adopted	false
Non-Rule 10b51 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Mar. 31, 2026	Mar. 31, 2025
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (5,271)	$ (3,855)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

Segment Reporting (Details Narrative)	3 Months Ended
Segment Reporting (Details Narrative)	Mar. 31, 2026 Segment
Segment Reporting [Abstract]
Number of reportable segments	1

Accrued Expenses and Other Current Liabilities (Details Narrative) - USD ($)		3 Months Ended
	Jul. 07, 2025	Mar. 31, 2026	Mar. 31, 2025
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt Instrument, Face Amount		$ 7,762,000
Interest expense		$ 4,000	$ 5,000
2025 Finance Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt Instrument, Face Amount	$ 452,000
Debt term	10 months
Annual Interest rate	6.55%
Periodic payments	$ 45,000

- Definition

Amount of interest expense classified as operating and nonoperating. Includes, but is not limited to, cost of borrowing accounted for as interest expense.

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+ Details

Fair Value Measurements

3 Months Ended

Mar. 31, 2026

Fair Value Disclosures [Abstract]

Fair Value Measurements

Note 5. Fair Value Measurements

Financial assets and liabilities carried at fair value are classified and disclosed in one of the following three levels of the fair value hierarchy:

●

Level 1—Quoted prices in active markets for identical assets or liabilities.

●

Level 2—Observable inputs (other than Level 1 quoted prices), such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data.

●

Level 3—Unobservable inputs that are supported by little or no market activity and that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques.

As of March 31, 2026 and December 31, 2025, the Company’s marketable securities in the amount of $4.0 million and $4.6 million, respectively, were carried at fair value in accordance with Level 1 as described above. The Company recognizes transfers between levels of the fair value hierarchy as of the end of the reporting period. There were no transfers within the hierarchy during the three months ended March 31, 2026 and the year ended December 31, 2025. The carrying amount of the Company’s receivables and payables approximate their fair value due to their maturity.

ELECTROCORE, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

Related Party Transactions

3 Months Ended

Mar. 31, 2026

Related Party Transactions

Note 16. Related Party Transactions

In 2023, an executive of the Company co-founded the Vagus Nerve Society, an academic society dedicated to the ongoing education and training of scientists and clinicians and the power of the vagus nerve and its application in a broad spectrum of health-related conditions. During the three months ended March 31, 2026 and 2025, the Company incurred aggregate expenses of $75,000 and $60,000, respectively, for unrestricted and directed educational grants to the Vagus Nerve Society.

Consulting Agreements

On October 4, 2024, the Company and a former executive entered into a consulting agreement pursuant to which the former executive will provide financial and accounting consulting services to the Company on an hourly basis for 12 months after the effective date of his retirement, which was subsequently extended to a monthly basis upon mutual agreement. During the three months ended March 31, 2026, the Company’s payments to the former executive were $1,375.

On July 11, 2024, the Company and a member of its board of directors entered into a consulting agreement pursuant to which the board member is expected to begin providing consulting and advisory services to the Company’s Chief Executive Officer for a one-year term as of the completion of his service on the Board, effective as of immediately prior to the Company’s 2025 Annual Meeting of Stockholders. The director will be paid an hourly or per diem fee for such services rendered, if any, and was granted a stock option to purchase 50,000 shares of common stock of the Company at an exercise price of $6.43 per share, which vested and became exercisable on September 3, 2025. The Company paid the former board member approximately $3,000 for consulting services for the three months ended March 31, 2026.

See “Note 13 – Stock Based Compensation” and “Note 15 – Commitments and Contingencies” for information regarding the Goldberger Separation Agreement.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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+ Details

Accrued Expenses and Other Current Liabilities (Tables)

3 Months Ended

Mar. 31, 2026

Payables and Accruals [Abstract]

Schedule of Accrued Expenses and Other Current Liabilities

Accrued expenses as of March 31, 2026 and December 31, 2025 consisted of the following:


(in thousands)	March 31, 2026		December 31, 2025
Accrued professional fees	$	1,252	$	1,059
Accrued bonuses and incentive compensation		2,345		2,583
Accrued litigation legal fees expense		1,155		1,155
Accrued insurance expense		45		181
Accrued research and development expenses		655		655
Accrued vacation and other employee related expenses		2,355		1,000
Accrued tax expenses		527		524
Accrued purchases of inventory		327		86
Deferred revenue		62		50
Accrued acquisition related expenses		572		604
Other		216		364
	$	9,511	$	8,261

Inventory (Details Narrative) - USD ($) $ in Millions	Mar. 31, 2026	Dec. 31, 2025
Inventory Disclosure [Abstract]
Obsolete inventory reserve	$ 0.2	$ 0.3

Segment Reporting (Tables)

3 Months Ended

Mar. 31, 2026

Segment Reporting [Abstract]

Schedule of Operating Financial Segment

The following table provides the GAAP operating financial results of the Bioelectronic Innovations segment:

Schedule of Operating Financial Segment

	2026			2025
	Three months ended March 31,
	2026			2025
Net sales*	$	9,584		$	6,719
Cost of goods sold		1,220			1,013
Gross profit		8,364			5,706
Operating expenses:
Research and development		740			642
Variable sales and marketing		3,771			2,148
Fixed sales and marketing		2,576			2,404
General and administrative		6,593			4,334
Total operating expenses		13,680			9,528
Loss from operations	$	(5,316	)	$	(3,822	)

See Note 4 Revenue for geographical and disaggregation information.

- Definition

Tabular disclosure of segment reporting. Includes, but is not limited to, reconciliation of reportable segment amount to corresponding consolidated total.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
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-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
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-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-15

+ Details

Schedule of Net Sales Disaggregated By Geographic Market (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Disaggregation of Revenue [Line Items]
Total Net Sales	$ 9,584	$ 6,719
Product [Member] \| UNITED STATES
Disaggregation of Revenue [Line Items]
Total Net Sales	9,065	6,206
Product [Member] \| UNITED KINGDOM
Disaggregation of Revenue [Line Items]
Total Net Sales	466	451
Product [Member] \| Other Countries [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	36	47
License [Member] \| JAPAN
Disaggregation of Revenue [Line Items]
Total Net Sales	$ 17	$ 15

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-7

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Section 55
-Paragraph 91
-Subparagraph (g)
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+ Details

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

+ Details

Summary of Significant Accounting Policies (Details Narrative) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Accounting Policies [Abstract]
Cash and Cash Equivalent	$ 4,852	$ 7,035
Marketable securities	$ 3,978	$ 4,576

The Company (Details Narrative)	Mar. 31, 2026 Integer
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of wholly owned subsidiaries	3

The Company

3 Months Ended

Mar. 31, 2026

Organization, Consolidation and Presentation of Financial Statements [Abstract]

The Company

Note 1. The Company

electroCore, Inc. and its subsidiaries (“electroCore” or the “Company”) is a bioelectronic technology company whose mission is to improve health and quality of life through innovative non-invasive, bioelectronic technologies.

electroCore, headquartered in Rockaway, NJ, has three wholly owned subsidiaries: electroCore U.K. Ltd, electroCore Germany GmbH and NeuroMetrix, Inc. (“NURO”). The Company acquired NURO on May 1, 2025. The Company has paused operations in Germany, with sales into the country and the rest of Europe being managed by electroCore U.K. Ltd.

Shareholders’ Equity (Tables)

3 Months Ended

Mar. 31, 2026

Equity [Abstract]

Schedule of Stock Purchase Warrants Outstanding

The following table presents a summary of stock purchase warrants outstanding as of March 31, 2026:

	Number of Warrants (in thousands)			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (Years)		Aggregate Intrinsic Value (in thousands)
Outstanding, January 1, 2026		1,496		$	5.19		3.23	$	121
Stock Purchase Warrants *		—
Exercised		(42	)		5.30
Expired		—
Outstanding, March 31, 2026		1,454		$	5.19		2.98	$	1,465
Exercisable, March 31, 2026		1,454		$	5.19		2.98	$	1,465

A total of 883,433 pre-funded warrants were excluded from this table.

Fair Value Measurements (Details Narrative) - USD ($) $ in Millions	Mar. 31, 2026	Dec. 31, 2025
Fair Value Disclosures [Abstract]
Fair value of marketable securities	$ 4.0	$ 4.6

Leases (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
Leases (Details Narrative) - USD ($) $ in Thousands	Mar. 31, 2026	Mar. 31, 2025
Leases
Lease expenses	$ 120	$ 178

Leases (Tables)

3 Months Ended

Mar. 31, 2026

Leases

Schedule of Operating Leases

Supplemental Balance Sheet Information for Operating Leases:

Schedule of Operating Leases

	2026			2025
(in thousands)	March 31,			December 31,
	2026			2025
Operating leases:
Operating lease right of use assets	$	2,538		$	2,565
Operating lease liabilities:
Current portion of operating lease liabilities		378			375
Noncurrent operating lease liabilities		2,420			2,421
Total operating lease liabilities	$	2,798		$	2,796

Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows	$	93		$	369
Weighted average remaining lease term (in years)		13.1			13.4
Weighted average discount rate		13.5	%		13.5	%

Schedule of Future Lease Payments

Future minimum lease payments under non-cancellable operating leases as of March 31, 2026:

Schedule of Future Lease Payments

Financial year (in thousands)
Remainder of 2026	$	289
2027		397
2028		412
2029		417
2030		423
2031 and thereafter		4,479
Total future minimum lease payments		6,417
Less: Amounts representing interest		(3,619	)
Total	$	2,798

Schedule of Operating Financial Segment (Details) - USD ($)
$ in Thousands

3 Months Ended

Mar. 31, 2026

Mar. 31, 2025

Segment Reporting [Line Items]

Net sales

$ 9,584

$ 6,719

Cost of goods sold

1,220

1,013

Gross profit

8,364

5,706

Operating expenses:

Research and development

740

642

Total operating expenses

13,680

9,528

Loss from operations

(5,316)

(3,822)

Bioelectronic Innovations Segment [Member]

Segment Reporting [Line Items]

Net sales

^[1]

9,584

6,719

Cost of goods sold

1,220

1,013

Gross profit

8,364

5,706

Operating expenses:

Research and development

740

642

Variable sales and marketing

3,771

2,148

Fixed sales and marketing

2,576

2,404

General and administrative

6,593

4,334

Total operating expenses

13,680

9,528

Loss from operations

$ (5,316)

$ (3,822)

[1]	See Note 4 Revenue for geographical and disaggregation information.

Commitments and Contingencies

3 Months Ended

Mar. 31, 2026

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Note 15. Commitments and Contingencies

The Company may be a party to various legal proceedings and claims arising out of the ordinary course of its business. Although the final results of all such matters and claims cannot be predicted with certainty, the Company currently believes that there are no current proceedings or claims pending against it the ultimate resolution of which would have a material adverse effect on its financial condition or results of operations. However, should the Company fail to prevail in any legal matter, including the Pulsetto litigation referenced below, or should several legal matters be resolved against the Company in the same reporting period, such matters could have a material adverse effect on the Company’s operating results and cash flows for that particular period. In all cases, at each reporting period, the Company evaluates whether or not a potential loss amount or a potential range of loss is probable and reasonably estimable under ASC 450, “Contingencies.” Legal costs are expensed as incurred.

ELECTROCORE, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

Legal Proceedings

UAB Pulsetto v. electroCore, Inc.

On June 11, 2025, UAB Pulsetto (“Pulsetto”) filed a declaratory judgment action against the Company in the United States District Court for the District of New Jersey, captioned UAB Pulsetto v. electroCore, Inc., Civ. No. 25-10036 (D.N.J.), asserting that its non-invasive vagus nerve stimulation product does not infringe the Company’s U.S. Patent No. 11,446,491 (the “491 Patent”).

On July 16, 2025, the Company filed a responsive pleading, answering the complaint and asserting counterclaims, that Pulsetto’s non-invasive vagus nerve stimulation product infringes the ‘491 Patent, as well as the Company’s U.S. Patent Nos. 8,948,873, 9,339,653, 10,874,857, 8,843,210, 9,242,092, 11,623,078, and 10,441,780, as well as claims that Pulsetto’s commercial conduct has infringed and continues to infringe the Company’s Truvaga® and gammaCore® trademarks, and committed acts of false advertising and unfair competition in violation of state and federal law. On September 5, 2025, Pulsetto requested leave to file a motion to dismiss the Company’s counterclaims for lack or jurisdiction and/or insufficient pleadings. The Company has opposed that request, which has not yet been considered by the trial judge. On September 9, 2025, the court approved a schedule for discovery, and certain proceedings, filings, submissions, motions, reports and conferences. The parties have exchanged initial requests for the production of documents relevant to the dispute and have proceeded with exchanging their respective infringement and invalidity contentions, as the case may be. Pulsetto has also moved to compel the Company to provide certain discovery information related to potential infringement damages, and the Company has opposed that motion, which has not yet been considered by the trial judge. The parties are still in the early stages of discovery. The parties held an in-person settlement conference with a Magistrate Judge on March 4, 2026. The parties were ordered to engage in private mediation, all proceedings in the lawsuit have been stayed until June 5, 2026, and the two pending motions before the trial judge have been dismissed without prejudice (subject to being refiled at a later time), while the parties proceed with court ordered private mediation. A mediation is scheduled for May 20, 2026.

The Company believes that Pulsetto’s claim is without merit and intends to defend vigorously against it and to pursue vigorously the Company’s patent and non-patent counterclaims against Pulsetto. The Company expenses associated legal fees in the period they are incurred, and in light of, among other things, the preliminary stage of the litigation, the Company is unable to determine the reasonable probability of loss or a range of potential loss or gain or a range of potential gain. Accordingly, the Company has not established an accrual for potential losses or gains, if any, that could result from any unfavorable or favorable outcome, and there can be no assurance that these litigation matters will not result in substantial litigation costs and/or judgments or settlements that could adversely affect the Company’s financial condition.

Former CEO Retirement

Pursuant to and subject to the terms and conditions of the Goldberger Separation Agreement, and in accordance with our Executive Severance Policy, he will receive a cash severance payment of $1,200,018, payable in substantially equal installments over the 12-month period commencing on the Company’s first regular payroll date following the Separation Date. The Company recorded a liability for the severance amount upon the execution of the Goldberger Separation Agreement.

Purchase Commitments

The Company enters into contracts in the normal course of business with contract research organizations for its clinical trials, contract manufacturing organizations for the manufacture and supply of its clinical and commercial product needs and other vendors for other research and development and commercial activities, as well as services and products for operating purposes. The Company’s agreements generally provide for termination with notice. Such agreements that are cancelable contracts are not included as purchase commitments. The Company has included as purchase obligations its commitments under agreements to the extent they are quantifiable and are not cancelable. The Company has no material purchase obligations as of March 31, 2026.

ELECTROCORE, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

CVR Agreement

In conjunction with the NURO acquisition on May 1, 2025, the Company entered into a contingent value rights agreement (the “CVR Agreement”) with the former shareholders of NURO which, among other things, entitles the former shareholders to (1) an amount equal to $125,000 less any funds used by the Company as of July 1, 2025 out of a reserve of $250,000 for payment of potential expenses of the Company that were reserved against NURO’s net cash balance; (2) the balance of the funds remaining in the reserve as of May 1, 2027; and (3) earnout payments after the first and second anniversaries of the acquisition based on the Company’s sale of Quell products. In October 2025, the Company distributed approximately $243,000 under the CVR Agreement. As of March 31, 2026 and December 31, 2025, the Company has recorded a liability of $572,000 and $604,000, respectively, for expected payments under the CVR Agreement.

Other

On May 5, 2026, FDA personnel visited our facility in Rockaway, New Jersey, purportedly to inspect matters relating to the Company, including our wholly-owned subsidiary, NURO, through which we acquired the Quell product line in 2025. The visit was unannounced and characterized by the FDA as for cause, and while we believe our processes and procedures are robust and are in material compliance with the FDA’s requirements, we cannot predict the scope, duration, or outcome of this inspection, nor do we know what follow-up action, if any, the FDA will take, or which products may be at issue. As such there can be no assurance of the potential outcomes, some of which could adversely impact our business.

Schedule of Net Sales Disaggregated By Channel (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Disaggregation of Revenue [Line Items]
Total Net Sales	$ 9,584	$ 6,719
United States Rx [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	7,421	5,005
General Wellness [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	1,588	1,106
Outside The United States [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	502	498
T A C S T I M [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	42	90
In License Or Other [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	$ 31	$ 20

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Commitments and Contingencies (Details Narrative) - USD ($)	May 01, 2025	Mar. 31, 2026
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Severance liability		$ 1,200,018
CVR Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Description related to acquisition agreement	(1) an amount equal to $125,000 less any funds used by the Company as of July 1, 2025 out of a reserve of $250,000 for payment of potential expenses of the Company that were reserved against NURO’s net cash balance; (2) the balance of the funds remaining in the reserve as of May 1, 2027; and (3) earnout payments after the first and second anniversaries of the acquisition based on the Company’s sale of Quell products. In October 2025, the Company distributed approximately $243,000 under the CVR Agreement. As of March 31, 2026 and December 31, 2025, the Company has recorded a liability of $572,000 and $604,000, respectively, for expected payments under the CVR Agreement.

Schedule of Notes Payable and Convertible Notes Payable (Details) (Parenthetical)	3 Months Ended
	Mar. 31, 2026
Debt Disclosure [Abstract]
Future payment debt amortization percentage	3.50%

Accrued Expenses and Other Current Liabilities

3 Months Ended

Mar. 31, 2026

Payables and Accruals [Abstract]

Accrued Expenses and Other Current Liabilities

Note 8. Accrued Expenses and Other Current Liabilities

Accrued expenses as of March 31, 2026 and December 31, 2025 consisted of the following:


(in thousands)	March 31, 2026		December 31, 2025
Accrued professional fees	$	1,252	$	1,059
Accrued bonuses and incentive compensation		2,345		2,583
Accrued litigation legal fees expense		1,155		1,155
Accrued insurance expense		45		181
Accrued research and development expenses		655		655
Accrued vacation and other employee related expenses		2,355		1,000
Accrued tax expenses		527		524
Accrued purchases of inventory		327		86
Deferred revenue		62		50
Accrued acquisition related expenses		572		604
Other		216		364
	$	9,511	$	8,261

Finance and Security Agreements

On July 7, 2025, the Company and First Insurance Funding entered into a Commercial Insurance Premium Finance Agreement (the “2025 Finance Agreement”). The 2025 Finance Agreement provides for a single borrowing of approximately $452,000 with a 10ten-month term and an annual interest rate of 6.55%. The proceeds from this transaction were used to partially fund the premiums due under certain of the Company’s insurance policies. The amounts payable are secured by the Company’s rights under such policies. Beginning July 2025, the Company began paying monthly installments of approximately $45,000.

During the three months ended March 31, 2026 and 2025, the Company recognized $4,000 and $5,000 in aggregate interest expense, respectively, related to the 2025 Finance Agreement.

Schedule of Operating Leases (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2026	Dec. 31, 2025
Operating leases:
Operating lease right of use assets	$ 2,538	$ 2,565
Operating lease liabilities:
Current portion of operating lease liabilities	378	375
Noncurrent operating lease liabilities	2,420	2,421
Total operating lease liabilities	2,798	2,796
Operating cash flows	$ 93	$ 369
Weighted average remaining lease term (in years)	13 years 1 month 6 days	13 years 4 months 24 days
Weighted average discount rate	13.50%	13.50%

Schedule of Stock Options Outstanding and Exercisable (Details) - $ / shares shares in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2026	Dec. 31, 2025
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options outstanding	516	518
Options outstanding weighted average remaining contractual life (Years)	5 years 8 months 12 days	5 years 10 months 24 days
Options exercisable	475
Exercise Price Range One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price, lower range limit	$ 4.05
Exercise price, upper range limit	$ 4.85
Options outstanding	177
Options outstanding weighted average remaining contractual life (Years)	7 years 3 months 29 days
Options exercisable	136
Exercise Price Range Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price, lower range limit	$ 4.86
Exercise price, upper range limit	$ 12.98
Options outstanding	184
Options outstanding weighted average remaining contractual life (Years)	5 years 9 months 18 days
Options exercisable	184
Exercise Price Range Three [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price, lower range limit	$ 12.99
Exercise price, upper range limit	$ 225.00
Options outstanding	155
Options outstanding weighted average remaining contractual life (Years)	3 years 7 months 2 days
Options exercisable	155

Shareholders’ Equity (Details Narrative) - USD ($)			1 Months Ended	3 Months Ended		15 Months Ended
Shareholders’ Equity (Details Narrative) - USD ($)	Apr. 30, 2026	Nov. 29, 2024	Apr. 30, 2026	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2026
Accumulated Other Comprehensive Income (Loss) [Line Items]
Sale of shares				150,357
Share price				$ 6.62		$ 6.62
Issuance of costs				$ 962,000
Stock issued during the period, value					$ 217,000
Additional exxercise of warrants	$ 44,000			$ 223,000	$ 1,000
Number of warrants exercised			11,331
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued during the period, shares					14	164,622
Stock issued during the period, value						$ 1,172,000
Sales Agreement [Member] \| Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock aggregate offering price under agreement		$ 20,000,000

Schedule of Stock Compensation Expenses (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total expense	$ 1,036	$ 540
Selling, General and Administrative [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total expense	985	500
Research and Development [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total expense	8	24
Cost of Goods and Services Sold [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total expense	$ 43	$ 16

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 2
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-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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-Name Accounting Standards Codification
-Section 35
-Paragraph 1D
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480483/718-10-35-1D

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147480483/718-10-35-3

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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Reference 20: http://www.xbrl.org/2003/role/disclosureRef
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Reference 21: http://www.xbrl.org/2003/role/disclosureRef
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Reference 24: http://www.xbrl.org/2003/role/disclosureRef
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Reference 25: http://www.xbrl.org/2003/role/disclosureRef
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Reference 26: http://www.xbrl.org/2003/role/disclosureRef
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Reference 27: http://www.xbrl.org/2003/role/disclosureRef
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Reference 28: http://www.xbrl.org/2003/role/disclosureRef
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Reference 29: http://www.xbrl.org/2003/role/disclosureRef
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Reference 30: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Long-Term Debt (Details Narrative) - USD ($)				3 Months Ended		15 Months Ended
Long-Term Debt (Details Narrative) - USD ($)	May 01, 2026	Aug. 04, 2025	Jul. 24, 2025	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2026
Debt Instrument [Line Items]
Debt principal amount				$ 7,762,000		$ 7,762,000
Debt principal amount				$ 7,500,000
Future payment debt amortization percentage				3.50%
Payments for term loans				$ 262,000
Debt instrument, unamortized discount				1,290,000		$ 1,290,000
Debt issuance costs settled in shares				719,996
Interest Expense, debt				318,000
Amortization of debt discount				$ 81,000
Potential cash in flows from issuance of stock	$ 99,000,000.0		$ 100,000,000.0
Share issued, value					$ 217,000
Common Stock [Member]
Debt Instrument [Line Items]
Closing stock price				$ 6.77		$ 6.77
Share issued					14	164,622
Share issued, value						$ 1,172,000
Loan and Security Agreement [Member]
Debt Instrument [Line Items]
Debt principal amount		$ 12,000,000.0
Debt Maturity date				Aug. 01, 2029
Debt conversion converted instrument, amount				$ 2,500,000
Debt conversion price per share				$ 8.4625		$ 8.4625
Debt conversion price, percentage				125.00%
Future payment debt amortization percentage				3.50%
Debt instrument, description				(i) 3.0% of the principal amount outstanding if the prepayment occurs on or prior to the first anniversary following the LSA Closing Date, (ii) 2.0% of the principal amount outstanding if the prepayment occurs after the first anniversary following the LSA Closing Date, but on or prior to the second anniversary following the LSA Closing Date, and (iii) 1.0% of the principal amount outstanding if the prepayment occurs after the second anniversary following the LSA Closing Date, but on or prior to the Maturity Date
Loan and Security Agreement [Member] \| Tranche 1 [Member]
Debt Instrument [Line Items]
Debt principal amount		$ 7,500,000		$ 7,500,000
Debt interest rate, percentage				12.50%		12.50%
Payments for term loans				$ 262,500
Potential cash in flows from issuance of stock				1,000,000
Loan and Security Agreement [Member] \| Tranche 2 [Member]
Debt Instrument [Line Items]
Additional term loan				4,500,000
Loan and Security Agreement [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Debt principal amount				$ 12,000,000		$ 12,000,000
Debt interest rate, percentage				12.50%		12.50%
Loan and Security Agreement [Member] \| Minimum [Member] \| Fixed plus Prime Rate [Member]
Debt Instrument [Line Items]
Debt interest rate, percentage				5.00%		5.00%
Subscription Agreement [Member]
Debt Instrument [Line Items]
Share issued				106,351
Share issued, value				$ 719,996

Leases

3 Months Ended

Mar. 31, 2026

Leases

Leases

Note 7. Leases

The Company leases its headquarters location in Rockaway, New Jersey. For the three months ended March 31, 2026 and 2025, the Company recognized lease expense of $120,000 and $178,000, respectively. This expense does not include non-lease components associated with the lease agreements as the Company elected not to include such charges as part of the lease expense.

Supplemental Balance Sheet Information for Operating Leases:

Schedule of Operating Leases

	2026			2025
(in thousands)	March 31,			December 31,
	2026			2025
Operating leases:
Operating lease right of use assets	$	2,538		$	2,565
Operating lease liabilities:
Current portion of operating lease liabilities		378			375
Noncurrent operating lease liabilities		2,420			2,421
Total operating lease liabilities	$	2,798		$	2,796

Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows	$	93		$	369
Weighted average remaining lease term (in years)		13.1			13.4
Weighted average discount rate		13.5	%		13.5	%

Future minimum lease payments under non-cancellable operating leases as of March 31, 2026:

Schedule of Future Lease Payments

Financial year (in thousands)
Remainder of 2026	$	289
2027		397
2028		412
2029		417
2030		423
2031 and thereafter		4,479
Total future minimum lease payments		6,417
Less: Amounts representing interest		(3,619	)
Total	$	2,798

ELECTROCORE, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

Cover - shares	3 Months Ended
Cover - shares	Mar. 31, 2026	May 01, 2026
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2026
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2026
Current Fiscal Year End Date	--12-31
Entity File Number	001-38538
Entity Registrant Name	electroCore, Inc.
Entity Central Index Key	0001560258
Entity Tax Identification Number	20-3454976
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	200 Forge Way
Entity Address, Address Line Two	Suite 205
Entity Address, City or Town	Rockaway
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	07866
City Area Code	(973)
Local Phone Number	290-0097
Title of 12(b) Security	Common Stock, Par Value $0.001 Per Share
Trading Symbol	ECOR
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		8,295,707

Schedule of Notes Payable and Convertible Notes Payable (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2026 USD ($)
Debt Instrument [Line Items]
Principal Borrowed	$ 7,500
Final Payment (3.50%)	262
Total Principal	7,762
Aggregate Debt Discount	(1,290)
Debt Discount Amortization	215
Unamortized Debt Discount	(1,075)
Long-Term Debt	6,687
Less: Current Portion of Debt	(250)
Long-Term Debt	6,437
Non-Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Principal Borrowed	5,000
Final Payment (3.50%)	175
Total Principal	5,175
Aggregate Debt Discount	(769)
Debt Discount Amortization	128
Unamortized Debt Discount	(641)
Long-Term Debt	4,534
Less: Current Portion of Debt	(250)
Long-Term Debt	4,284
Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Principal Borrowed	2,500
Final Payment (3.50%)	87
Total Principal	2,587
Aggregate Debt Discount	(521)
Debt Discount Amortization	87
Unamortized Debt Discount	(434)
Long-Term Debt	2,153
Less: Current Portion of Debt
Long-Term Debt	$ 2,153

Shareholders’ Equity

3 Months Ended

Mar. 31, 2026

Equity [Abstract]

Shareholders’ Equity

Note 10. Shareholders’ Equity

At-the-Market Facility

On November 29, 2024, we entered into the Sales Agreement with Wainwright. Under the Sales Agreement, the Company may offer and sell shares of its common stock from time to time having an aggregate offering price of up to $20 million during the term of the Sales Agreement through Wainwright, acting as sales agent. The Company intends to use the net proceeds from any offering pursuant to the Sales Agreement to continue to fund sales and marketing, working capital and for other general corporate purposes. No sales were made pursuant to the Sales Agreement during the three months ended March 31, 2026. Subsequent to that date, the Company sold 150,357 shares of its common stock at a weighted average price of $6.62 per share, net of issuance costs, for $962,000 in net proceeds, pursuant to the Sales Agreement.

Including purchases in 2025, the Company has sold 164,622 shares of common stock for $1,172,000 in proceeds, net of issuance costs, pursuant to the Sales Agreement.

ELECTROCORE, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

Stock Purchase Warrants

The following table presents a summary of stock purchase warrants outstanding as of March 31, 2026:

	Number of Warrants (in thousands)			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (Years)		Aggregate Intrinsic Value (in thousands)
Outstanding, January 1, 2026		1,496		$	5.19		3.23	$	121
Stock Purchase Warrants *		—
Exercised		(42	)		5.30
Expired		—
Outstanding, March 31, 2026		1,454		$	5.19		2.98	$	1,465
Exercisable, March 31, 2026		1,454		$	5.19		2.98	$	1,465

A total of 883,433 pre-funded warrants were excluded from this table.

Subsequent to March 31, 2026, the Company received net proceeds of $44,000 from the exercise of 11,331 warrants.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 20
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479951/505-20-S50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147479982/505-20-S25-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Schedule of Maturities of Long-term Debt (Details) $ in Thousands	Mar. 31, 2026 USD ($)
Debt Disclosure [Abstract]
Remainder of 2026
2027	2,500
2028	3,000
2029	2,262
Total	$ 7,762

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

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+ Details

Segment Reporting

3 Months Ended

Mar. 31, 2026

Segment Reporting [Abstract]

Segment Reporting

Note 14. Segment Reporting

The Company views its operations and manages its business as one operating segment: Bioelectronic Innovations. Our CODM is our Interim President and Chief Financial Officer. The CODM uses loss from operations, as reported on our Consolidated Statements of Operations, including the breakdown of expenses presented below, in evaluating the performance of the Bioelectronic Innovations segment and in determining how to allocate resources to the Company as a whole. The CODM does not review assets in evaluating the results of the Bioelectronic Innovations segment, and therefore, such information is not presented below.

The following table provides the GAAP operating financial results of the Bioelectronic Innovations segment:

Schedule of Operating Financial Segment

	2026			2025
	Three months ended March 31,
	2026			2025
Net sales*	$	9,584		$	6,719
Cost of goods sold		1,220			1,013
Gross profit		8,364			5,706
Operating expenses:
Research and development		740			642
Variable sales and marketing		3,771			2,148
Fixed sales and marketing		2,576			2,404
General and administrative		6,593			4,334
Total operating expenses		13,680			9,528
Loss from operations	$	(5,316	)	$	(3,822	)

See Note 4 Revenue for geographical and disaggregation information.

- Definition

The entire disclosure for segment reporting.

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+ Details

Schedule of Inventories (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Inventory Disclosure [Abstract]
Raw materials	$ 1,375	$ 1,278
Work in process	36	62
Finished goods	567	291
Total inventory	$ 1,978	$ 1,631

Schedule of Future Lease Payments (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Leases
Remainder of 2026	$ 289
2027	397
2028	412
2029	417
2030	423
2031 and thereafter	4,479
Total future minimum lease payments	6,417
Less: Amounts representing interest	(3,619)
Total	$ 2,798	$ 2,796

Net Loss Per Share

3 Months Ended

Mar. 31, 2026

Earnings Per Share [Abstract]

Net Loss Per Share

Note 11. Net Loss Per Share

Basic net loss per share is computed by dividing net loss by the weighted-average number of shares of common stock outstanding during the period. Diluted loss per share is computed by dividing net loss by the weighted-average number of shares of common stock outstanding adjusted to give effect to potentially dilutive securities. Due to their nominal exercise price of $0.001 per share, 883,433 pre-funded warrants are considered common stock equivalents during the three months ended March 31, 2026 and 2025, respectively, and are included in weighted average shares outstanding in the accompanying condensed consolidated statement of operations as of the closing date of the Company’s July 2023 Securities Purchase Agreements. Restricted stock and unit awards, stock options, and warrants (other than the pre-funded warrants) have not been included in the diluted loss per share calculation as their inclusion would have had an anti-dilutive effect.

The potential common stock equivalents that have been excluded from the computation of diluted loss per share consist of the following:

(in thousands)	2026		2025
	Three months ended March 31,
(in thousands)	2026		2025
Outstanding stock options		516		548
Restricted stock and unit awards		682		512
Debt conversion shares		295		-
Stock purchase warrants		1,454		1,497
Total common stock equivalents		2,947		2,557

Long-Term Debt (Tables)

3 Months Ended

Mar. 31, 2026

Debt Disclosure [Abstract]

Schedule of Notes Payable and Convertible Notes Payable

As of March 31, 2026, long-term debt consists of notes payable and convertible notes payable as follows:

	Non-Convertible			Convertible
(in thousands)	Notes Payable			Notes Payable			Total
Principal Borrowed	$	5,000		$	2,500		$	7,500
Final Payment (3.50%)		175			87			262
Total Principal		5,175			2,587			7,762

Aggregate Debt Discount		(769	)		(521	)		(1,290	)
Debt Discount Amortization		128			87			215
Unamortized Debt Discount		(641	)		(434	)		(1,075	)

Total Principal		5,175			2,587			7,762
Unamortized Debt Discount		(641	)		(434	)		(1,075	)
Long-Term Debt		4,534			2,153			6,687
Less: Current Portion of Debt		(250	)		—			(250	)
Long-Term Debt	$	4,284		$	2,153		$	6,437

Schedule of Maturities of Long-term Debt

Maturities on long-term debt include:

(in thousands)	Amount
Remainder of 2026	$	-
2027		2,500
2028		3,000
2029		2,262
Total	$	7,762

Liquidity, Credit Risks and Going Concern

3 Months Ended

Mar. 31, 2026

Liquidity Credit Risks And Going Concern

Liquidity, Credit Risks and Going Concern

Note 3. Liquidity, Credit Risks and Going Concern

The Company has experienced significant net losses, and it expects to continue to incur net losses for the near future as it works to increase market acceptance of its prescription (Rx) devices and general wellness and human performance products. The Company has never been profitable and has incurred net losses and negative cash used in operations each year since its inception. The Company incurred net losses of $5.3 million and $3.9 million and used cash in its operations of $3.0 million and $4.4 million for the three months ended March 31, 2026 and 2025, respectively.

The Company has historically funded its operations with the proceeds of equity and debt financings. During the three months ended March 31, 2026, the Company received net proceeds of approximately $0.2 million from the exercise of 42,055 warrants at a weighted average exercise price of $5.30. Subsequent to March 31, 2026, the Company received proceeds of an additional $44,000 through the exercise of warrants. As of March 31, 2026, the Company’s cash, cash equivalents and marketable securities totalled $8.8 million (“Cash Position”).

On July 24, 2025, our Form S-3 registration statement (File No. 333-284477), or the 2025 Shelf Registration Statement, was declared effective by the SEC. The 2025 Shelf Registration Statement relates to the potential offering and issuance from time to time of common stock, preferred stock, warrants, rights, debt securities and units, up to an aggregate amount of $100.0 million. The proposed maximum offering price per unit and the proposed maximum aggregate offering price per class of security in any future offering under the 2025 Shelf Registration Statement will be determined from time to time by us in connection with the issuance by us of the securities registered under the 2025 Shelf Registration Statement. As of May 1, 2026, we have $99.0 million remaining for potential issuance under the 2025 Shelf Registration Statement (including $18.8 million under the Sales Agreement (as defined below)). As of the date of this Quarterly Report, the aggregate market value of our securities held by non-affiliates is below $75.0 million, and until such time as the aggregate market value of our securities held by non-affiliates equals or exceeds $75.0 million, the aggregate maximum offering price of all securities deemed to be issued by us in any given 12-calendar month period pursuant the 2025 Shelf Registration Statement may not exceed one-third of the aggregate market value of our securities held by non-affiliates, and thus may be limited. If we raise additional funds by issuing equity or debt securities, either through the sale of securities pursuant to a registration statement or by other means, our existing stockholders may experience dilution, and the new equity or debt securities may have rights, preferences and privileges senior to those of our existing stockholders.

ELECTROCORE, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

On November 29, 2024, we entered into an At The Market Offering Agreement (the “Sales Agreement”) with H.C. Wainwright & Co., LLC (“Wainwright”), whereby the Company may offer and sell shares of its common stock from time to time having an aggregate offering price of up to $20.0 million by any method deemed to be an “at-the-market” offering (“ATM”) as defined in Rule 415 of the Securities Act, or any other method specified in the Sales Agreement. No sales were made pursuant to the Sales Agreement during the three months ended March 31, 2026. Subsequent to that date, the Company sold 150,357 shares of its common stock at a weighted average price of $6.62 per share, net of issuance costs, for approximately $0.96 million in net proceeds, pursuant to the Sales Agreement.

On August 4, 2025 (the “LSA Closing Date”), we, and our wholly owned subsidiary, NURO, each as borrowers, entered into a Loan and Security Agreement (the “Loan and Security Agreement”), with Avenue Opportunities Fund II, L.P. (“Avenue”). The Loan and Security Agreement provided for term loans in an aggregate principal amount of up to $12.0 million, of which $7.5 million was advanced on the LSA Closing Date and the remaining availability expired on December 31, 2025. See “Note 9 – Long-Term Debt” for further information regarding the Loan and Security Agreement, and related transactions.

During the remainder of 2026, we intend to continue to make targeted investments in sales and marketing to continue driving commercial activities. We have historically funded our operations from the sale of our common stock and debt financing, and may continue to do so through utilization of the at-the-market facility pursuant to the Sales Agreement, or other equity or debt transactions.

Notwithstanding the expected cash flow from operations and expected access to capital from existing and/or future debt and equity sources, the Company’s currently forecasted cash is less than the requirements to fund its operating expenses and capital expenditure requirements, as currently planned, for at least the next 12 months from the date the accompanying condensed consolidated financial statements are issued. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. There remain significant risks and uncertainties regarding the Company’s business, financial condition and results of operations. Due to these risks and uncertainties, there can be no assurance that we will have sufficient cash flow and liquidity to fund our planned activities, which could force us to significantly reduce or curtail our activities and, ultimately, potentially cease operations. The accompanying condensed consolidated financial statements do not include any adjustment that might result from the outcome of this uncertainty.

Concentration of Revenue Risks

The Company earns a significant amount of its revenue in the United States from the United States Department of Veterans Affairs, or VA, channel pursuant to its qualifying contract under the Federal Supply Schedule, or FSS, and open market sales to individual VA facilities. For the three months ended March 31, 2026 and 2025, the VA accounted for 74.8% and 70.3% of net sales, respectively.

For the three months ended March 31, 2026 and 2025, sales through our non-exclusive distribution agreement with Lovell Government Services, or Lovell, accounted for more than 10% of our VA net sales. As of March 31, 2026 and December 31, 2025, Lovell accounted for more than 10% of our accounts receivable. During the three months ended March 31, 2026 and 2025, sales associated with no single facility accounted for more than 10% of the total VA net sales. Lovell is a Service-Disabled Veteran-Owned Small Business (SDVOSB) offering medical and pharmaceutical goods and services to federal healthcare providers. During the three months ended March 31, 2026 and 2025, one facility accounted for more than 10% of net sales from the United Kingdom National Health Service (“NHS”).

Foreign Currency Exchange

The Company has foreign currency exchange risks related to revenue and operating expenses in currencies other than the local currencies in which it operates. The Company is exposed to currency risk from the potential changes in the functional currency values of its assets, liabilities, and cash flows denominated in foreign currencies.

ELECTROCORE, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

Related Party Transactions (Details Narrative) - USD ($)		3 Months Ended
	Jul. 11, 2024	Mar. 31, 2026	Mar. 31, 2025
Related Party Transaction [Line Items]
Stock option granted
Vagus Nerve Society [Member]
Related Party Transaction [Line Items]
Aggregate expenses		$ 75,000	$ 60,000
Former Executive [Member] \| Consulting Agreement [Member]
Related Party Transaction [Line Items]
Consulting fees		1,375
Board of Directors Chairman [Member] \| Consulting Agreement [Member]
Related Party Transaction [Line Items]
Stock option granted	50,000
Exercise price	$ 6.43
Former Board Member [Member] \| Consulting Agreement [Member]
Related Party Transaction [Line Items]
Consulting fees		$ 3,000

Schedule of Stock Purchase Warrants Outstanding (Details) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Mar. 31, 2026

Mar. 31, 2025

Dec. 31, 2025

Pre Funded Warrants [Member] | Common Stock [Member]

Class of Warrant or Right [Line Items]

Incremental common shares attributable to dilutive effect of call options and warrants

883,433

Stock Purchase Warrants [Member]

Class of Warrant or Right [Line Items]

Number of Warrants, outstanding beginning

1,496,000

Weighted Average Exercise Price, beginning balance

$ 5.19

Weighted Average Remaining Contractual Term

2 years 11 months 23 days

3 years 2 months 23 days

Aggregate Intrinsic Value, beginning balance

$ 121

Number of Warrants, Stock purchase warrants granted

^[1]

Number of Warrants, Exercised

(42,000)

Weighted Average Exercise Price, Exercised

$ 5.30

Number of Warrants, Expired

Number of Warrants, outstanding beginning

1,454,000

1,496,000

Weighted Average Exercise Price, beginning balance

$ 5.19

Aggregate Intrinsic Value, beginning balance

$ 1,465

$ 121

Number of Warrants, outstanding

1,454,000

Weighted Average Exercise Price, exercisable

$ 5.19

Aggregate Intrinsic Value, exercisable

$ 1,465

[1]	A total of 883,433pre-funded warrants were excluded from this table.

Schedule of Common Stock Equivalent from the Computation of Diluted Loss Per Share (Details) - shares shares in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	2,947	2,557
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	516	548
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	682	512
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	295
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	1,454	1,497

Net Loss Per Share (Details Narrative) - $ / shares	3 Months Ended
Net Loss Per Share (Details Narrative) - $ / shares	Mar. 31, 2026	Mar. 31, 2025	Dec. 31, 2025
Class of Warrant or Right [Line Items]
Common stock, par value	$ 0.001		$ 0.001
Pre Funded Warrants [Member] \| Common Stock [Member]
Class of Warrant or Right [Line Items]
Common stock, par value	$ 0.001	$ 0.001
Incremental common shares attributable to dilutive effect of call options and warrants	883,433	883,433

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Current assets:
Cash and cash equivalents	$ 4,852	$ 7,035
Marketable securities	3,978	4,576
Accounts receivable, net	872	1,027
Inventories	1,978	1,631
Prepaid expenses and other current assets	846	1,397
Total current assets	12,526	15,666
Property and equipment, net	364	382
Operating lease right-of-use assets, net	2,538	2,565
Other assets, net	54	54
Total assets	15,482	18,667
Current liabilities:
Accounts payable	2,174	2,712
Accrued expenses and other current liabilities	9,511	8,261
Current portion of debt	250
Current portion of operating lease liabilities	378	375
Total current liabilities	12,313	11,348
Noncurrent liabilities:
Operating lease liabilities, noncurrent	2,420	2,421
Long-term debt	6,437	6,607
Total liabilities	21,170	20,376
Commitments and contingencies (see Note 15)
Stockholders’ deficit:
Common Stock, par value $0.001 per share; 500,000,000 shares authorized as of March 31, 2026 and December 31, 2025; 8,125,613 shares issued and outstanding at March 31, 2026, and 8,004,416 shares issued and outstanding at December 31, 2025	8	8
Additional paid-in capital	190,695	189,240
Accumulated deficit	(196,327)	(191,056)
Accumulated other comprehensive (loss) income	(64)	99
Total stockholders’ deficit	(5,688)	(1,709)
Total liabilities and stockholders’ deficit	$ 15,482	$ 18,667

Schedule of Outstanding Stock Options (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2026	Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]
Number of Options, Outstanding, Beginning	518
Weighted Average Exercise Price, Outstanding, Beginning	$ 32.56
Weighted Average Remaining Contractual Term, Outstanding	5 years 8 months 12 days	5 years 10 months 24 days
Aggregate Intrinsic Value, Outstanding, Beginning	$ 1
Number of Options, Outstanding, Granted
Number of Options, Exercised	(2)
Weighted Average Exercise Price, Exercised	$ 4.5
Number of Options, Cancelled
Number of Options, Expired
Number of Options, Outstanding, Ending	516	518
Weighted Average Exercise Price, Outstanding, Ending	$ 32.65	$ 32.56
Aggregate Intrinsic Value, Outstanding, Ending	$ 281	$ 1
Number of Options, Exercisable	475
Weighted Average Exercise Price, Exercisable	$ 35.12
Weighted Average Remaining Contractual Term, Exercisable	5 years 6 months
Aggregate Intrinsic Value, Exercisable	$ 218

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Income Statement [Abstract]
Net sales	$ 9,584	$ 6,719
Cost of goods sold	1,220	1,013
Gross profit	8,364	5,706
Operating expenses:
Research and development	740	642
Selling, general and administrative	12,940	8,886
Total operating expenses	13,680	9,528
Loss from operations	(5,316)	(3,822)
Other (income) expense:
Interest and other income	(52)	(83)
Interest expense	318	5
Other expense	10	159
Total other expense	276	81
Loss before income taxes	(5,592)	(3,903)
Benefit from income taxes	321	48
Net loss	$ (5,271)	$ (3,855)
Net loss per share of common stock - Basic	$ (0.59)	$ (0.47)
Net loss per share of common stock - Diluted	$ (0.59)	$ (0.47)
Weighted average common shares outstanding - Basic	8,953	8,289
Weighted average common shares outstanding - Diluted	8,953	8,289

Inventory

3 Months Ended

Mar. 31, 2026

Inventory Disclosure [Abstract]

Inventory

Note 6. Inventory

As of March 31, 2026 and December 31, 2025, inventories consisted of the following:

Schedule of Inventories

(in thousands)	March 31,		December 31,
	2026		2025
Raw materials	$	1,375	$	1,278
Work in process		36		62
Finished goods		567		291
Total inventory	$	1,978	$	1,631

The reserve for obsolete inventory was $0.2 million and $0.3 million as of March 31, 2026 and December 31, 2025, respectively. The Company records charges for obsolete inventory in cost of goods sold. Inventory classified under the category “Work in process” consists of prefabricated assembled product.

Revenue

3 Months Ended

Mar. 31, 2026

Revenue from Contract with Customer [Abstract]

Revenue

Note 4. Revenue

The following tables represent product net sales disaggregated by Channel and Geographic Market (in thousands):

Channel:	2026		2025
	Three months ended March 31,
Channel:	2026		2025
United States – Rx	$	7,421	$	5,005
General Wellness		1,588		1,106
Outside the United States		502		498
TAC-STIM		42		90
In-License / Other		31		20
Total Net Sales	$	9,584	$	6,719

Geographic:	2026		2025
	Three months ended March 31,
Geographic:	2026		2025
Product revenue
United States	$	9,065	$	6,206
United Kingdom		466		451
Other		36		47
License revenue
Japan		17		15
Total Net Sales	$	9,584	$	6,719

The Company generally invoices the customer and recognizes revenue once its performance obligations are satisfied, at which point payment is unconditional. Agreed upon payment terms with customers are within 30 days of shipment. Accordingly, contracts with customers do not include a significant financing component.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-7

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-9

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-15

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-13

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org/606/tableOfContent

+ Details

Stock Based Compensation

3 Months Ended

Mar. 31, 2026

Share-Based Payment Arrangement [Abstract]

Stock Based Compensation

Note 13. Stock Based Compensation

The Company grants stock based compensation to certain employees and board of directors under the Company’s 2018 Omnibus Equity Incentive Plan (“Plan”). As of March 31, 2026, approximately 553,000 shares of common stock were reserved for issuance as awards under the Plan. The Company’s policy is to issue new shares of its common stock upon the exercise of stock options, new grants of restricted stock awards, and settlement of restricted stock units. Stock options issued under the plan have a contractual life of 10 years and are generally forfeited upon separation from the Company.

ELECTROCORE, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

The following table presents stock compensation expense recognized by the Company for the three months ended March 31, 2026 and 2025. Total unrecognized compensation cost related to equity awards as of March 31, 2026 was $2.2 million and is expected to be recognized over the next 2.1 years.

Schedule of Stock Compensation Expenses

(in thousands)	2026		2025
	Three months ended March 31,
(in thousands)	2026		2025
Selling, general and administrative	$	985	$	500
Research and development		8		24
Cost of goods sold		43		16
Total expense	$	1,036	$	540

The following table presents a summary of stock option award activity during the three months ended March 31, 2026:

Schedule of Outstanding Stock Options

	Number of Options (in thousands)			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (Years)		Aggregate Intrinsic Value (in thousands)
Outstanding, January 1, 2026		518		$	32.56		5.9	$	1
Granted		—
Exercised		(2	)		4.5
Cancelled		—
Expired		—
Outstanding, March 31, 2026		516		$	32.65		5.7	$	281
Exercisable, March 31, 2026		475		$	35.12		5.5	$	218

The intrinsic value is calculated as the difference between the fair market value at March 31, 2026 and the exercise price per share of the stock option. The options granted to employees generally vest over a 3three-year period.

The following table provides additional information about stock options that are outstanding and exercisable at March 31, 2026:

Exercise Price	Options Outstanding (in thousands)		Options Outstanding Weighted Average Remaining Contractual Life (Years)	Options Exercisable (in thousands)
$4.05 - $4.85		177	7.33	136
$4.86 - $12.98		184	5.80	184
$12.99 - $225.00		155	3.59	155

The following table presents a summary of restricted and deferred stock unit (“Unit” or “Units”) activity during the three months ended March 31, 2026:

	Number of Shares (in thousands)			Weighted Average Grant Date Fair Value
Nonvested, January 1, 2026		575		$	7.73
Granted		161			8.05
Vested		(54	)		8.97
Cancelled		—			—
Nonvested, March 31, 2026		682		$	7.71

In general, Units granted to employees vest over 2two to 4four-year periods.

ELECTROCORE, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

Immediately following the Company’s annual meeting of stockholders, the Company generally grants each non-employee director an equity award that vests over a 12-month period. Upon a non-employee director’s initial appointment or election to the board of directors, the Company grants such non-employee director an equity award subject to vesting over a 36-month period.

Valuation Information for Stock-Based Compensation

The Company did not grant any stock options during the three months ended March 31, 2026 or the year ended December 31, 2025.

Modification

As of March 17, 2026, Daniel S. Goldberger, the Company’s former Chief Executive Officer, notified the Company of his intention to retire as Chief Executive Officer effective April 1, 2026 (the “Separation Date”). Mr. Goldberger also resigned as a member of the Company’s Board effective March 17, 2026. Pursuant to and subject to the terms and conditions of Mr. Goldberger’s separation agreement effective as of March 17, 2026 (the “Goldberger Separation Agreement”), 62,937 of Mr. Goldberger’s outstanding restricted stock units were modified to either vest on April 1, 2026 or vest during a twelve-month consulting period following April 1, 2026, which would otherwise have been forfeited. The service period required for vesting during the consulting period is considered substantially less than the service period prior to retirement. As a result, the Company recorded incremental stock compensation expense of $0.5 million due to the acceleration in vesting.

Stock Based Compensation (Details Narrative) - USD ($) $ in Millions		3 Months Ended	6 Months Ended	12 Months Ended
	Mar. 17, 2026	Mar. 31, 2026	Jun. 30, 2026	Dec. 31, 2025
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock reserved for future issuance		553,000
Unrecognized compensation cost		$ 2.2
Unrecognized compensation expected to be recognized		2 years 1 month 6 days
Incremental stock compensation expense	$ 0.5
Non Employee Director [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period		12 years
Vesting service period			36 years
Restricted Stock and Deferred Stock [Member] \| Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period		2 years
Restricted Stock and Deferred Stock [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period		4 years
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of restricted stock units modified	62,937
Employee Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period				3 years

Liquidity, Credit Risks and Going Concern (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands					1 Months Ended	3 Months Ended		12 Months Ended
	May 01, 2026	Aug. 04, 2025	Jul. 24, 2025	Nov. 29, 2024	May 04, 2026	Mar. 31, 2026	Mar. 31, 2025	Dec. 31, 2025	Apr. 30, 2026
Product Information [Line Items]
Net losses						$ 5,271	$ 3,855
Net cash used in operating activities						$ 3,008	$ 4,355
Exercise of warrants						42,055
Weighted average exercise price						$ 5.30
Additional exxercise of warrants									44,000
Marketable securities						$ 8,800
Potential cash inflows from issuance of stock	$ 99,000		$ 100,000
Remaining value available for shares issuance			$ 18,800
Potential securities held by non-affiliates, at fair value								$ 75,000
Proceeds from issuance of shares				$ 20,000
Sale of shares						150,357
Share price						$ 6.62
Debt principal amount						$ 7,762
Debt principal amount, issued						$ 7,500
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Department of Veterans Affairs and Department of Defense [Member]
Product Information [Line Items]
Concentration risk percentage						74.80%	70.30%
Subsequent Event [Member]
Product Information [Line Items]
Proceeds from issuance of shares					$ 960
Sale of shares					150,357
Share price					$ 6.62
Maximum [Member]
Product Information [Line Items]
Potential securities held by non-affiliates								$ 75,000
Securities Purchase Agreement [Member]
Product Information [Line Items]
Aggregate proceeds						$ 200
Loan and Security Agreement [Member]
Product Information [Line Items]
Debt principal amount		$ 12,000
Loan and Security Agreement [Member] \| Tranche 1 [Member]
Product Information [Line Items]
Potential cash inflows from issuance of stock						1,000
Debt principal amount, issued		$ 7,500				7,500
Loan and Security Agreement [Member] \| Maximum [Member]
Product Information [Line Items]
Debt principal amount						$ 12,000

Stock Based Compensation (Tables)

3 Months Ended

Mar. 31, 2026

Share-Based Payment Arrangement [Abstract]

Schedule of Stock Compensation Expenses

(in thousands)	2026		2025
	Three months ended March 31,
(in thousands)	2026		2025
Selling, general and administrative	$	985	$	500
Research and development		8		24
Cost of goods sold		43		16
Total expense	$	1,036	$	540

Schedule of Outstanding Stock Options

The following table presents a summary of stock option award activity during the three months ended March 31, 2026:

Schedule of Outstanding Stock Options

	Number of Options (in thousands)			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (Years)		Aggregate Intrinsic Value (in thousands)
Outstanding, January 1, 2026		518		$	32.56		5.9	$	1
Granted		—
Exercised		(2	)		4.5
Cancelled		—
Expired		—
Outstanding, March 31, 2026		516		$	32.65		5.7	$	281
Exercisable, March 31, 2026		475		$	35.12		5.5	$	218

Schedule of Stock Options Outstanding and Exercisable

The following table provides additional information about stock options that are outstanding and exercisable at March 31, 2026:

Exercise Price	Options Outstanding (in thousands)		Options Outstanding Weighted Average Remaining Contractual Life (Years)	Options Exercisable (in thousands)
$4.05 - $4.85		177	7.33	136
$4.86 - $12.98		184	5.80	184
$12.99 - $225.00		155	3.59	155

Schedule of Restricted and Deferred Stock Unit

The following table presents a summary of restricted and deferred stock unit (“Unit” or “Units”) activity during the three months ended March 31, 2026:

	Number of Shares (in thousands)			Weighted Average Grant Date Fair Value
Nonvested, January 1, 2026		575		$	7.73
Granted		161			8.05
Vested		(54	)		8.97
Cancelled		—			—
Nonvested, March 31, 2026		682		$	7.71

Schedule of Restricted and Deferred Stock Unit (Details) - Restricted Stock and Deferred Stock [Member] shares in Thousands	3 Months Ended
	Mar. 31, 2026 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares Nonvested Beginning \| shares	575
Weighted Average Exercise Price, beginning balance \| $ / shares	$ 7.73
Number of Shares Nonvested Granted \| shares	161
Weighted Average Grant Date Fair Value - Granted \| $ / shares	$ 8.05
Number of Shares Nonvested Vested \| shares	(54)
Weighted Average Grant Date Fair Value - Vested \| $ / shares	$ 8.97
Number of Shares Nonvested Cancelled \| shares
Weighted Average Grant Date Fair Value - Cancelled \| $ / shares
Number of Shares Nonvested Ending \| shares	682
Weighted Average Exercise Price, beginning balance \| $ / shares	$ 7.71

Summary of Significant Accounting Policies

3 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Note 2. Summary of Significant Accounting Policies

(a) Basis of Presentation

The accompanying condensed consolidated financial statements were prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and with instructions to Form 10-Q and Article 10 of Regulation S-X under the Securities Exchange Act of 1934, as amended. In the opinion of management, the Company has made all necessary adjustments, which include normal recurring adjustments necessary for a fair presentation of the Company’s condensed consolidated financial position and results of operations for the interim periods presented. Certain information and disclosures normally included in the annual consolidated financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. These interim condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and accompanying notes for the year ended December 31, 2025, included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 19, 2026. The results for the three months ended March 31, 2026, are not necessarily indicative of the results to be expected for a full year, any other interim periods or any future year or period.

(b) Principles of Consolidation

The accompanying condensed consolidated financial statements include the accounts of electroCore and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.

(c) Use of Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant items subject to such estimates and assumptions include revenue, licensed products and loss contingencies.

(d) Cash and Cash Equivalents

Cash and cash equivalents of $4.9 million include all highly liquid investments with an original maturity of three months or less when purchased.

As of March 31, 2026, cash equivalents represented funds held in an interest-bearing demand deposit account, U.S. treasury bills, and a money market account.

(e) Marketable Securities

Marketable securities are carried at fair value, with unrealized gains and losses reported as accumulated other comprehensive income, except for losses from impairments which are determined to be other than temporary. Realized gains and losses and declines in value judged to be other-than-temporary are included in the determination of net loss and are included in interest and other income net. Fair values are based on quoted market prices at the reporting date. Interest and dividends on available-for-sale securities are included in Interest and other income. As of March 31, 2026, marketable securities amounted to $4.0 million and consist of U.S. treasury bills. Unrealized gains or losses during 2026 and 2025 were not material.

ELECTROCORE, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

(f) Recent Accounting Pronouncements

In November 2024, the FASB issued Accounting Standards Update (ASU) No. 2024-03, Income Statement (Topic 220): Reporting Comprehensive Income - Expense Disaggregation Disclosures, Disaggregation of Income Statement Expenses, which requires public companies to disclose, in interim and annual reporting periods, additional information about certain expenses in the financial statements. The amendments in this pronouncement will be effective for annual periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted and is effective on either a prospective basis or retrospective basis. The Company is currently assessing the potential impacts of adoption on its consolidated financial statements and related disclosures.

In July 2025, the FASB issued ASU 2025-05, Financial Instruments — Credit Losses, which provides a practical expedient for estimating expected credit losses for current accounts receivable and current contract assets that arise from transactions accounted for under Topic 606, Revenue from Contracts with Customers. ASU 2025-05 is effective for annual periods beginning after December 15, 2025 and interim periods within those annual reporting periods and should be applied prospectively, with early adoption permitted. The Company adopted this standard effective January 1, 2026 and have elected the practical expedient. This adoption did not materially affect the Company’s condensed consolidated financial statements and disclosures.

In December 2025, the FASB issued ASU 2025-12, Codification Improvements, which clarifies various topics in the Accounting Standards Codification to improve consistency and address technical corrections. Key improvements include clarifying the calculation of diluted earnings per share (EPS) when a loss from continuing operations exists. The amendments in this update are effective for the Company beginning January 1, 2027, with early adoption permitted. The Company is assessing the impact of adopting this standard.

In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 270): Narrow Scope Improvements. This update clarifies the applicability of interim reporting guidance and the form and content of interim financial statements. It also establishes a disclosure principle requiring an entity to disclose material events and changes occurring since the end of the last annual reporting period. ASU 2025-11 is effective for the Company for interim periods within annual reporting periods beginning after December 15, 2027, with early adoption permitted. The Company is assessing the impact of adopting this standard.

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Cash flows from operating activities:
Net loss	$ (5,271,000)	$ (3,855,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation	1,036,000	540,000
Depreciation and amortization	21,000	155,000
Amortization of right of use assets	26,000	39,000
Amortization of debt discount	81,000
Amortization of lease liability		209,000
Inventory reserve charge	33,000	(88,000)
Changes in operating assets and liabilities:
Accounts receivable	147,000	(73,000)
Inventories	(382,000)	44,000
Prepaid expenses and other assets	549,000	210,000
Accounts payable	(650,000)	(61,000)
Accrued expense and other current liabilities	1,400,000	(1,316,000)
Operating lease liabilities	2,000	(159,000)
Net cash used in operating activities	(3,008,000)	(4,355,000)
Cash flows from investing activities:
Purchase of property and equipment	(2,000)	(37,000)
Sale of marketable securities	599,000	4,537,000
Net cash provided by investing activities	597,000	4,500,000
Cash flows from financing activities:
Proceeds from exercise of warrants	223,000	1,000
Proceeds from exercise of options	7,000
Sale of common stock		217,000
Equity issuance costs		(38,000)
Net cash provided by financing activities	230,000	180,000
Effect of changes in exchange rates on cash and cash equivalents	(2,000)	2,000
Net decrease in cash and cash equivalents	(2,183,000)	327,000
Cash and cash equivalents – beginning of year	7,035,000	3,700,000
Cash and cash equivalents – end of period	4,852,000	4,027,000
Supplemental cash flows disclosures:
Proceeds from sale of state net operating losses	321,000	48,000
Interest paid	238,000	5,000
Supplemental schedule of noncash activity:
Bonuses settled through the issuance of common stock	$ 189,000

Condensed Consolidated Statements of Equity (Deficit) (Unaudited) - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]
Balance at Dec. 31, 2024	$ 7,544	$ 7	$ 184,513	$ (177,090)	$ 114
Balance, shares at Dec. 31, 2024		6,651
Net loss	(3,855)			(3,855)
Other comprehensive loss	(44)				(44)
Sale of common stock	217		217
Sale of common stock, shares		14
Equity issuance costs	(38)		(38)
Proceeds from the exercise of warrants	1		1
Proceeds from the exercise of warrants, shares		755
Share based compensation	540		540
Balances at Mar. 31, 2025	4,365	$ 7	185,233	(180,945)	70
Balance, shares at Mar. 31, 2025		7,420
Balance at Dec. 31, 2024	7,544	$ 7	184,513	(177,090)	114
Balance, shares at Dec. 31, 2024		6,651
Sale of common stock		$ 1,172
Sale of common stock, shares		164,622
Balances at Mar. 31, 2026	(5,688)	$ 8	190,695	(196,327)	(64)
Balance, shares at Mar. 31, 2026		8,126
Balance at Dec. 31, 2025	(1,709)	$ 8	189,240	(191,056)	99
Balance, shares at Dec. 31, 2025		8,004
Net loss	(5,271)			(5,271)
Other comprehensive loss	(163)				(163)
Options exercised	$ 7		7
Options exercised, shares	2,000	2
Proceeds from the exercise of warrants	$ 223		223
Proceeds from the exercise of warrants, shares		42
Shares issued for accrued bonus	189		189
Shares issued for accrued bonus, shares		23
Issuance of common stock in connection with employee stock plans, net of forfeitures
Issuance of common stock in connection with employee stock plans, net of forfeitures, shares		55
Share based compensation	1,036		1,036
Balances at Mar. 31, 2026	$ (5,688)	$ 8	$ 190,695	$ (196,327)	$ (64)
Balance, shares at Mar. 31, 2026		8,126

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2026	Dec. 31, 2025
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	8,125,613	8,004,416
Common stock, shares outstanding	8,125,613	8,004,416

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 505
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
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-Paragraph 3
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+ Details

Inventory (Tables)

3 Months Ended

Mar. 31, 2026

Inventory Disclosure [Abstract]

Schedule of Inventories

As of March 31, 2026 and December 31, 2025, inventories consisted of the following:

Schedule of Inventories

(in thousands)	March 31,		December 31,
	2026		2025
Raw materials	$	1,375	$	1,278
Work in process		36		62
Finished goods		567		291
Total inventory	$	1,978	$	1,631

Summary of Significant Accounting Policies (Policies)	3 Months Ended
Summary of Significant Accounting Policies (Policies)	Mar. 31, 2026
Accounting Policies [Abstract]
Basis of Presentation	*(a) Basis of Presentation* The accompanying condensed consolidated financial statements were prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and with instructions to Form 10-Q and Article 10 of Regulation S-X under the Securities Exchange Act of 1934, as amended. In the opinion of management, the Company has made all necessary adjustments, which include normal recurring adjustments necessary for a fair presentation of the Company’s condensed consolidated financial position and results of operations for the interim periods presented. Certain information and disclosures normally included in the annual consolidated financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. These interim condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and accompanying notes for the year ended December 31, 2025, included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 19, 2026. The results for the three months ended March 31, 2026, are not necessarily indicative of the results to be expected for a full year, any other interim periods or any future year or period.
Principles of Consolidation	*(b) Principles of Consolidation* The accompanying condensed consolidated financial statements include the accounts of electroCore and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	*(c) Use of Estimates* The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant items subject to such estimates and assumptions include revenue, licensed products and loss contingencies.
Cash and Cash Equivalents	*(d) Cash and Cash Equivalents* Cash and cash equivalents of $4.9 million include all highly liquid investments with an original maturity of three months or less when purchased. As of March 31, 2026, cash equivalents represented funds held in an interest-bearing demand deposit account, U.S. treasury bills, and a money market account.
Marketable Securities	*(e) Marketable Securities* Marketable securities are carried at fair value, with unrealized gains and losses reported as accumulated other comprehensive income, except for losses from impairments which are determined to be other than temporary. Realized gains and losses and declines in value judged to be other-than-temporary are included in the determination of net loss and are included in interest and other income net. Fair values are based on quoted market prices at the reporting date. Interest and dividends on available-for-sale securities are included in Interest and other income. As of March 31, 2026, marketable securities amounted to $4.0 million and consist of U.S. treasury bills. Unrealized gains or losses during 2026 and 2025 were not material. ELECTROCORE, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements
Recent Accounting Pronouncements	*(f) Recent Accounting Pronouncements* In November 2024, the FASB issued Accounting Standards Update (ASU) No. 2024-03, Income Statement (Topic 220): Reporting Comprehensive Income - Expense Disaggregation Disclosures, Disaggregation of Income Statement Expenses, which requires public companies to disclose, in interim and annual reporting periods, additional information about certain expenses in the financial statements. The amendments in this pronouncement will be effective for annual periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted and is effective on either a prospective basis or retrospective basis. The Company is currently assessing the potential impacts of adoption on its consolidated financial statements and related disclosures. In July 2025, the FASB issued ASU 2025-05, Financial Instruments — Credit Losses, which provides a practical expedient for estimating expected credit losses for current accounts receivable and current contract assets that arise from transactions accounted for under Topic 606, Revenue from Contracts with Customers. ASU 2025-05 is effective for annual periods beginning after December 15, 2025 and interim periods within those annual reporting periods and should be applied prospectively, with early adoption permitted. The Company adopted this standard effective January 1, 2026 and have elected the practical expedient. This adoption did not materially affect the Company’s condensed consolidated financial statements and disclosures. In December 2025, the FASB issued ASU 2025-12, Codification Improvements, which clarifies various topics in the Accounting Standards Codification to improve consistency and address technical corrections. Key improvements include clarifying the calculation of diluted earnings per share (EPS) when a loss from continuing operations exists. The amendments in this update are effective for the Company beginning January 1, 2027, with early adoption permitted. The Company is assessing the impact of adopting this standard. In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 270): Narrow Scope Improvements. This update clarifies the applicability of interim reporting guidance and the form and content of interim financial statements. It also establishes a disclosure principle requiring an entity to disclose material events and changes occurring since the end of the last annual reporting period. ASU 2025-11 is effective for the Company for interim periods within annual reporting periods beginning after December 15, 2027, with early adoption permitted. The Company is assessing the impact of adopting this standard.

- Definition

Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
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+ Details

Long-Term Debt

3 Months Ended

Mar. 31, 2026

Debt Disclosure [Abstract]

Long-Term Debt

Note 9. Long-Term Debt

As of March 31, 2026, long-term debt consists of notes payable and convertible notes payable as follows:

	Non-Convertible			Convertible
(in thousands)	Notes Payable			Notes Payable			Total
Principal Borrowed	$	5,000		$	2,500		$	7,500
Final Payment (3.50%)		175			87			262
Total Principal		5,175			2,587			7,762

Aggregate Debt Discount		(769	)		(521	)		(1,290	)
Debt Discount Amortization		128			87			215
Unamortized Debt Discount		(641	)		(434	)		(1,075	)

Total Principal		5,175			2,587			7,762
Unamortized Debt Discount		(641	)		(434	)		(1,075	)
Long-Term Debt		4,534			2,153			6,687
Less: Current Portion of Debt		(250	)		—			(250	)
Long-Term Debt	$	4,284		$	2,153		$	6,437

ELECTROCORE, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

Avenue Loan and Security Agreement

On the LSA Closing Date, the Company and NURO entered into the Loan and Security Agreement with Avenue, as administrative agent and collateral agent, and as lender for term loans in an aggregate principal amount of up to $12 million to be delivered in two tranches (the “Term Loans”). The tranches consist of (i) a term loan advanced to the Company on the LSA Closing Date in an aggregate amount of $7.5 million (“Tranche 1”), and (ii) subject to the achievement of certain performance milestones set forth in the Loan and Security Agreement, a right of the Company to request that Avenue make additional term loan advances to the Company in an aggregate amount of $4.5 million (“Tranche 2”), which right expired on December 31, 2025. The Term Loans mature on August 1, 2029 (the “Maturity Date”).

Subject to certain exceptions, Avenue has the right to convert (the “Conversion Right”) an aggregate amount of up to $2.5 million of the outstanding Loan Amount into shares of the Company’s common stock at a conversion price per share equal to $8.4625, representing 125% of the lower of (i) the five-day volume-weighted average price of Company’s common stock as calculated on the day prior to the LSA Closing Date, or (ii) the closing price of Company’s common stock on the date prior to the LSA Closing Date ($6.77). Therefore, the Company recorded the borrowings under Tranche 1 as Non-Convertible and Convertible Notes Payable, respectively. In the event the Company elects to prepay the Term Loans in full, the Company shall provide no less than five business days’ prior written notice to Avenue; provided, however, if Avenue has not yet exercised the Conversion Right, the Company shall provide written notice of prepayment at least 10 days in advance of the proposed prepayment date and Avenue shall have the option, with respect to the Conversion Right, to exercise the Conversion Right by delivering written notice to the Company at least two business days in advance of the proposed prepayment date.

The principal balance of the Term Loans bears interest at a variable rate per annum equal to the greater of (i) the sum of 5.0% and the prime rate as reported in The Wall Street Journal, provided that, in the event such prime rate of interest is less than zero, such rate shall be deemed to be zero, and (ii) twelve and one-half percent (12.50%) (the “Interest Rate”). Interest only shall be payable at the Interest Rate during the period following the LSA Closing Date and continuing until the first day of the first full calendar month following the 18 month anniversary of the LSA Closing Date, provided, however, that such period shall be extended for six months if as of the 18 month anniversary of the LSA Closing Date, the Company has achieved certain milestones, as provided in the Supplement to the Loan and Security Agreement dated August 4, 2025, by and among the Company, NURO and Avenue (the “Supplement”); provided, further, however, that such interest only period shall not exceed 24 months. Thereafter, principal and interest of the Term Loans shall be fully amortized and paid, in equal, monthly principal installments, plus interest at the Interest Rate for such month, through the Maturity Date, subject to the terms and conditions of the Supplement. The Company will pay final payment at a fee of 3.5% of the Loan Amount, due upon the earlier of the Maturity Date or prepayment in full of the Term Loans, which is currently $262,500 based on the borrowing under Tranche 1.

The Company may, at its option at any time, prepay the Term Loans in their entirety by paying the then outstanding principal balance and all accrued and unpaid interest on the Term Loans, subject to a prepayment fee equal to (i) 3.0% of the principal amount outstanding if the prepayment occurs on or prior to the first anniversary following the LSA Closing Date, (ii) 2.0% of the principal amount outstanding if the prepayment occurs after the first anniversary following the LSA Closing Date, but on or prior to the second anniversary following the LSA Closing Date, and (iii) 1.0% of the principal amount outstanding if the prepayment occurs after the second anniversary following the LSA Closing Date, but on or prior to the Maturity Date.

The Company incurred borrower commitment and legal fees of $1,290,000, which are presented as debt discounts, of which $719,996 was settled in the issuance of the Company’s common stock (discussed further below). During the three months ended March 31, 2026, the Company recorded interest expense of $318,000, which included amortization of debt discount of $81,000. As of March 31, 2026, the interest rate on Tranche 1 is 12.5%.

The Loan and Security Agreement is collateralized by substantially all of the Company’s assets in which Avenue is granted a senior secured lien. The Company also grants Avenue a negative pledge on the Company’s intellectual property, subject to limited exceptions, pursuant to the Loan and Security Agreement. The Loan and Security Agreement contains customary representations, warranties and covenants, including covenants limiting certain additional indebtedness, liens (including a negative pledge on intellectual property and other assets, subject to limited exceptions), guaranties, substantial asset sales, investments and loans, certain corporate changes, transactions with affiliates and fundamental changes. The financial covenants include a minimum level of revenue and cash and cash equivalents. We were in compliance with these financial covenants as of March 31, 2026.

ELECTROCORE, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

The Loan and Security Agreement provides for events of default customary for term loans of this type, including but not limited to non-payment, breaches or defaults in the performance of covenants, insolvency, bankruptcy and the occurrence of a material adverse effect on the Company. After the occurrence of an event of default, Avenue may (i) accelerate payment of all obligations, impose an increased rate of interest, and terminate Avenue commitments under the Loan and Security Agreement and (ii) exercise any other right or remedy provided by contract or applicable law.

Avenue shall have the right, but not the obligation, to invest up to an aggregate of $1 million in equity securities of the Company on the same terms, conditions, and pricing offered by the Company to other investors in connection with any offering of the Company’s equity securities to third party investors for capital raising purposes occurring after the Closing Date, on the terms and conditions set forth in the Supplement.

Avenue Subscription Agreement

In connection with the entry into the Loan and Security Agreement, the Company entered into a Subscription Agreement (the “Subscription Agreement”) between the Company and Avenue, pursuant to which the Company issued 106,351 shares (the “Subscription Shares”) of the Company’s common stock to Avenue for no additional consideration. The shares were valued at $719,996 based on the Company’s stock price on the LSA Closing Date.

The issuance of the Subscription Shares was made in reliance on the exemption from registration contained in Section 4(a)(2) of the Securities Act of 1933, as amended (the “Securities Act”), and Rule 506 of Regulation D thereunder, because the offer and sale of such securities does not involve a “public offering” as defined in Section 4(a)(2) of the Securities Act.

Pursuant to the Subscription Agreement, the Company filed with the SEC a registration statement on Form S-3 (File No. 333-290713) to cover the resale of the Subscription Shares, and the shares of the Company’s common stock issuable upon the Conversion Right pursuant to the Loan and Security Agreement, which registration statement became effective on October 22, 2025.

The foregoing summary of the Loan and Security Agreement, the Supplement and the Subscription Agreement do not purport to be complete and are qualified in their entirety by reference to the full text of Loan and Security Agreement and the Supplement, which are filed as Exhibits 10.1, 10.2 and 10.3 to the Company’s Quarterly Report on Form 10-Q for the period ended June 30, 2025, and are incorporated by reference herein.

Maturities on long-term debt include:

(in thousands)	Amount
Remainder of 2026	$	-
2027		2,500
2028		3,000
2029		2,262
Total	$	7,762

Revenue (Tables)

3 Months Ended

Mar. 31, 2026

Revenue from Contract with Customer [Abstract]

Schedule of Net Sales Disaggregated By Channel

The following tables represent product net sales disaggregated by Channel and Geographic Market (in thousands):

Channel:	2026		2025
	Three months ended March 31,
Channel:	2026		2025
United States – Rx	$	7,421	$	5,005
General Wellness		1,588		1,106
Outside the United States		502		498
TAC-STIM		42		90
In-License / Other		31		20
Total Net Sales	$	9,584	$	6,719

Schedule of Net Sales Disaggregated By Geographic Market

Geographic:	2026		2025
	Three months ended March 31,
Geographic:	2026		2025
Product revenue
United States	$	9,065	$	6,206
United Kingdom		466		451
Other		36		47
License revenue
Japan		17		15
Total Net Sales	$	9,584	$	6,719

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Income Statement [Abstract]
Net loss	$ (5,271)	$ (3,855)
Other comprehensive income:
Foreign currency translation adjustment	(163)	(44)
Other comprehensive loss	(163)	(44)
Comprehensive loss	$ (5,434)	$ (3,899)

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

Net Loss Per Share (Tables)

3 Months Ended

Mar. 31, 2026

Earnings Per Share [Abstract]

Schedule of Common Stock Equivalent from the Computation of Diluted Loss Per Share

The potential common stock equivalents that have been excluded from the computation of diluted loss per share consist of the following:

(in thousands)	2026		2025
	Three months ended March 31,
(in thousands)	2026		2025
Outstanding stock options		516		548
Restricted stock and unit awards		682		512
Debt conversion shares		295		-
Stock purchase warrants		1,454		1,497
Total common stock equivalents		2,947		2,557

Income Taxes (Details Narrative) - USD ($)	3 Months Ended
Income Taxes (Details Narrative) - USD ($)	Mar. 31, 2026	Mar. 31, 2025
Income Tax Disclosure [Abstract]
Proceeds from sale of state net operating losses	$ 321,000	$ 48,000

Income Taxes

3 Months Ended

Mar. 31, 2026

Income Tax Disclosure [Abstract]

Income Taxes

Note 12. Income Taxes

The Company may be eligible, from time to time, to receive cash from the sale of its net operating losses under New Jersey’s Department of the Treasury - Division of Taxation NOL Transfer Program. During the three months ended March 31, 2026 and 2025, the Company sold New Jersey NOL carry forwards, resulting in the receipt of net cash payments of $321,000 and $48,000, respectively. There can be no assurance as to the continuation or magnitude of this program in the future.

- Definition

The entire disclosure for income tax.

+ References

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+ Details