Property and equipment, net consisted of the following (in thousands):

 

    December 31,
2025
    December 31,
2024
 
    (in thousands)  
Property and equipment, net:                
Land   $ 8,011     $ 8,011  
Land improvements     305       305  
Buildings     25,096       24,504  
Office furniture and equipment     2,014       1,371  
Laboratory equipment     14,849       12,124  
Leasehold improvements     203       34  
Property and equipment gross     50,478       46,349  
Less: Accumulated depreciation and amortization     (6,022 )     (4,097 )
Property and equipment, net   $ 44,456     $ 42,252  

Historical Timeline

Fiscal YearFiled
2025Mar 12, 2026Showing above
2024Mar 18, 2025
2023Apr 1, 2024
2022Mar 13, 2023
2021Mar 14, 2022
2020Mar 15, 2021

About PP&E Disclosures

The PP&E disclosure details a company's physical asset base — land, buildings, machinery, and equipment — along with the depreciation methods and useful life assumptions that determine how these costs flow through the income statement. Capitalization policy thresholds reveal management's judgment on the boundary between expense and asset, directly affecting both reported earnings and asset values.

Key signals: changes in estimated useful lives or depreciation methods can materially shift reported earnings without any operational change. Compare capital expenditures against depreciation expense — when capex consistently trails depreciation, the asset base may be aging and underinvested. Watch for large asset impairments or write-downs that signal overvalued carrying amounts. Asset retirement obligations reveal future environmental or decommissioning costs that are often underappreciated. Compare PP&E intensity (PP&E-to-revenue) against industry peers to assess capital efficiency and competitive positioning.