CytoDyn Inc. Post-effective amendment to a registration statement that is not immediately effective upon filing

Accrued Liabilities and Compensation

3 Months Ended

12 Months Ended

Aug. 31, 2025

May 31, 2025

Note 3. Accrued Liabilities and Compensation

The components of accrued liabilities and compensation are as follows:


		August 31, 2025		May 31, 2025
Compensation and related expense	$	236	$	278
Legal fees		—		50
Clinical expense		1,197		487
License fees		1,240		1,105
Lease payable		105		141
Other liabilities		45		145
Total accrued liabilities	$	2,823	$	2,206

Note 3. Accrued Liabilities

The components of accrued liabilities were as follows (in thousands):


(in thousands)		May 31, 2025		May 31, 2024
Compensation and related expense	$	278	$	208
Legal fees and settlement		50		7
Clinical expense		487		329
License fees		1,105		1,799
Lease payable		141		142
Investor proceeds held in escrow		—		300
Other liabilities		145		25
Total accrued liabilities	$	2,206	$	2,810

As of May 31, 2025 and 2024, the accrued legal fees and settlement balance was primarily related to legal fees.