Employee Stock Purchase Plan	12 Months Ended
Dec. 31, 2025
Employee Stock Purchase Plan [Abstract]
Employee Stock Purchase Plan	13. Employee Stock Purchase Plan On January 11, 2024, the Company’s board of directors and stockholders approved the 2024 Employee Stock Purchase Plan (the ESPP), which became effective on the date on which the Company’s registration statement with respect to its initial public offering was declared effective by the SEC. The number of shares initially available for issuance pursuant to the ESPP is 812,242 shares. The ESPP provides for the sale of the Company's common stock to eligible employees at 85% of the fair market value of the Company's common stock at the commencement date of each offering period or the relevant date of purchase, whichever is lower. Payroll deductions are limited to 15% of the employee’s eligible compensation, subject to IRS limits. In addition, employees may not buy more than 100,000 shares during any purchase period or offering period. There were 69,393 shares purchased under the ESPP during the year ended December 31, 2025. As of December 31, 2025, there were approximately 0.7 million shares available for issuance under the ESPP. The Company recorded stock-based compensation expense under the ESPP of approximately $2.6 million for the year ended December 31, 2025. As of December 31, 2025, the Company had $0.8 million of gross unrecognized stock-based compensation expense under the ESPP to be recognized over a weighted average period of 0.9 years.

Employee Stock Purchase Plan

12 Months Ended

Dec. 31, 2025

Employee Stock Purchase Plan [Abstract]

13.

Employee Stock Purchase Plan

On January 11, 2024, the Company’s board of directors and stockholders approved the 2024 Employee Stock Purchase Plan (the ESPP), which became effective on the date on which the Company’s registration statement with respect to its initial public offering was declared effective by the SEC. The number of shares initially available for issuance pursuant to the ESPP is 812,242 shares. The ESPP provides for the sale of the Company's common stock to eligible employees at 85% of the fair market value of the Company's common stock at the commencement date of each offering period or the relevant date of purchase, whichever is lower. Payroll deductions are limited to 15% of the employee’s eligible compensation, subject to IRS limits. In addition, employees may not buy more than 100,000 shares during any purchase period or offering period. There were 69,393 shares purchased under the ESPP during the year ended December 31, 2025. As of December 31, 2025, there were approximately 0.7 million shares available for issuance under the ESPP.

The Company recorded stock-based compensation expense under the ESPP of approximately $2.6 million for the year ended December 31, 2025. As of December 31, 2025, the Company had $0.8 million of gross unrecognized stock-based compensation expense under the ESPP to be recognized over a weighted average period of 0.9 years.

CG Oncology, Inc. 10-K