Inogen, Inc. Annual report [Section 13 and 15(d), not S-K Item 405]

Current Liabilities

12 Months Ended

Dec. 31, 2025

4. Current liabilities

Accounts payable and accrued expenses as of December 31, 2025 and 2024 consisted of the following:


	December 31,
	2025		2024
Accounts payable	$	20,264	$	16,616
Accrued inventory (in-transit and unvouchered receipts) and trade payables		9,177		6,917
Accrued loss on purchase commitments		427		672
Forward contract payable		373		—
Other accrued expenses		3,700		2,948
Total accounts payable and accrued expenses	$	33,941	$	27,153

Accrued payroll as of December 31, 2025 and 2024 consisted of the following:


	December 31,
	2025		2024
Accrued bonuses	$	3,899	$	6,370
Accrued wages and other payroll related items		2,783		5,570
Accrued vacation		3,480		3,456
Accrued severance		198		1,429
Accrued employee stock purchase plan deductions		269		364
Total accrued payroll	$	10,629	$	17,189