0001437749-26-027353 | 10-Q | XBRL Viewer | Seastar Medical Holding Corp

Revenue from Contract with Customer [Text Block]

Note 3. Revenues and Contract Obligations

The Company recognized $0.6 million and $0.3 million in revenues for the three months ended June 30, 2026 and 2025, respectively, and $1.1 and $0.6 million for the six months ended June 30, 2026 and 2025, respectively. The Company’s sales are entirely in the United States, as it does not have any regulatory approval to sell elsewhere as of June 30, 2026.

Contract Assets and Liabilities

There are and were no contract assets or liabilities as of and at any time during the three and six months ended June 30, 2026 and 2025. This is because the Company's current contracts with customers do not contain features, terms or conditions that would give rise to such contract assets or liabilities.

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.

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Note 2 - Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2026

Significant Accounting Policies [Text Block]

Note 2. Summary of Significant Accounting Policies

Use of Estimates

The preparation of the unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates, assumptions and judgments that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and reported amounts of revenues and expenses during the three and six months ended June 30, 2026. Significant estimates include (i) accrued unbilled clinical trial costs, and (ii) stock-based compensation expense. Although actual results could differ from those estimates, such estimates are developed based on the best information available to management and management’s best judgments at the time.

Concentrations of Credit Risk

Financial instruments that potentially subject the Company to a significant concentration of credit risk consist primarily of cash. Periodically, the Company may maintain deposits in financial institutions in excess of government insured limits. Any loss incurred or a lack of access to such funds could have a significant adverse impact on the Company’s financial condition, results of operations, and cash flows.

Cash and Cash Equivalents

The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. The Company did not have any cash equivalents as of June 30, 2026 and December 31, 2025.

Accounts Receivable, net

The Company recognizes accounts receivable from sales to customers at the time revenue is recognized and a customer invoice is created. The need for a credit loss allowance is evaluated each reporting period based on the Company’s assessment of the credit worthiness of its customers or any other potential circumstances that could result in a credit loss. The Company initially estimates credit losses based on a portfolio-wide method using an aging schedule at the end of each reporting period. As of June 30, 2026 and December 31, 2025, the Company had a current expected credit loss reserve of $2 thousand and $3 thousand, respectively.

Fair Value of Financial Instruments

The following provides a summary of those assets or liabilities for which the Company is required to measure at fair value either on a recurring basis, the valuation techniques and summary of inputs used to arrive at the measure of fair value. Changes in fair value of these assets or liabilities are recognized as a component of net income in the unaudited condensed consolidated statements of operations. Changes in fair value of these assets or liabilities are considered unrealized gains or losses and therefore are classified as non-cash adjustments to reconcile net income to operating cash flows. Significant increases (decreases) in unobservable inputs used in fair value measurements could, in isolation, potentially result in a significantly lower or higher valuation for those assets or liabilities requiring recurring fair value measurements at each reporting date.

Liability Classified Warrants. The Company has entered into or assumed various financial instruments, in the form of warrant agreements, that require classification as liabilities. This classification requires that the Company remeasure the fair value of the liability classified warrants at the end of each quarterly and annual reporting period.

The Company uses a Black-Scholes option pricing model to fair value the warrants, using standard option pricing inputs such as the strike price of each warrant tranche, estimated volatility, time to maturity, and the risk-free interest rate. The risk-free interest rate is the U.S. Treasury rate at the date of issuance, and the time to maturity is based on the contractual life at the date of issuance, which is five years. The change in fair value of the liability classified warrants each reporting period is recorded to the change in fair value of warrants liability in the unaudited condensed consolidated statements of operations.

Operating Current Assets and Current Liabilities. The estimated fair value of cash, accounts receivables, prepaid expenses, accounts payable and accrued expenses approximate their fair value because of the short-term nature of these instruments.

Classification of Derivative Gains and Losses on the Unaudited Condensed Consolidated Statement of Cash Flows. Changes in fair value related to the Company’s derivative financial instruments consisting of liability classified warrants are recognized as a component of other income/(expense).

Revenue Recognition

Overall

Under ASC 606, Revenues from Contracts with Customers ("Topic 606") the Company recognizes revenue when a customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines are within the scope of Topic 606, the Company evaluates the following criteria: (i) identify the contract with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price, including variable consideration, if any; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) performance obligations are satisfied.

At contract inception, once the contract is determined to be within the scope of Topic 606, the Company assesses whether the goods or services promised within each contract are distinct and, therefore, represent a separate performance obligation. Goods and services that are determined not to be distinct are combined with other promised goods and services until a distinct combined performance obligation is identified. The Company then allocates the transaction price to each performance obligation and recognizes the associated revenue when (or as) each performance obligation is satisfied. The estimate of the transaction price for each contract includes all variable consideration to which the Company expects to be entitled, subject to the constraint on variable consideration. The Company constrains revenue by giving consideration to factors that could otherwise lead to a probable reversal of revenue. Variable consideration is not constrained if the potential reversal of cumulative revenue recognized at the contract level is not significant.

The Company currently does not receive customer deposits or prepayments prior to the Company fulfilling its performance obligation(s) under each contract obligation(s).

Product Sales Revenue

The Company sells its products directly to end-user qualified customers using the Company’s own internal commercial/sales resources.

●

Timing of Revenue Recognition – During the brief history (commenced July 2024) of selling QUELIMMUNE, revenue has been recognized based on a freight-on-board destination (“FOB Destination”) requirement, except in limited cases where they are sold freight-on-board shipping point (“FOB Shipping Point”).

●

Chargebacks, Government Rebates and Discounts – During the brief history of selling QUELIMMUNE commercially, the Company has not agreed to chargebacks, government rebates or discounts.

●

Returns – Returns are specific to each order, but generally the Company allows for returns of any damaged or non-conforming product within 30 days of receipt of product. Given the (i) overall rate of product shipped that is defective/damaged, (ii) overall volume of sales to individual end-user customers, (iii) expected supply in the customer channel, and (iv) expected usage by customers, the Company does not anticipate that there will be significant risk of material product returns that require recognition.

●

Variable Consideration – There are currently no other variable consideration elements outside of those already disclosed in this footnote.

●

Transaction Price – Based on the above, as currently constructed, the Company’s transaction price is fixed, based on the agreed-upon price per each purchase order submitted by each customer. There are no milestone or up-front payments.

●

Allocation of Consideration – Each sale of QUELIMMUNE is independent of any and all other sales. The entire transaction price for each QUELIMMUNE unit sold is allocated to that unit of QUELIMMUNE, and there are no allocations to services or other performance obligations, as there are no such services or other performance obligations that require the Company to allocate a portion of the transaction price.

The Company will continue to monitor all of the above as the Company continues to commercialize and increase its customer base, which could result in each distributor or end-user customer agreement having its own unique terms and conditions, that will potentially impact the timing and amount of revenue recognition pursuant to U.S. GAAP.

Cost of Goods Sold

Prior to July 2024, the Company manufactured/assembled QUELIMMUNE and adult SCDs only for research oriented and/or clinical trial related activities. Inventory purchased prior to July 2024 was expensed as a period expense at the time of purchase as a research and development expense. Accordingly, all QUELIMMUNE units sold prior to the three months ended June 30, 2025, had no recognized inventory value. During the three and six months ended June 30, 2026, the Company recognized approximately $54 thousand and $100 thousand, for cost of goods sold, respectively.

The Company purchases supplies for the production of QUELIMMUNE and adult SCDs, some of which are used in the production of both. The Company's policy for the accounting for these three categories of inventory is as follows:

●

QUELIMMUNE Specific Inventory – comprises raw materials used solely for the assembly of QUELIMMUNE inventory. It will be recognized to inventory as either raw materials, work-in-process, or finished goods depending on the stage of assembly. It will be charged to cost of goods sold upon shipment to a customer.

●

Commingled Inventory – comprises raw materials that are used both for the assembly of QUELIMMUNE or adult SCDs. If used in the assembly of QUELIMMUNE, it will continue to be included in inventory as either work-in-process or finished goods depending on the stage of assembly and charged to cost of goods sold upon shipment to a customer.

●

Adult SCD Specific Inventory – comprises raw materials used solely for the assembly of adult SCDs primarily to fulfill the demands of the NEUTRALIZE-AKI study. These supplies will be charged to research and development expense upon acquisition, until such time, that it is probable that these supplies could be assembled into adult SCD kits to be sold commercially.

Funded Research and Development Expense

During the year ended December 31, 2025, the Company entered into an agreement to provide contract research services to an outside party, which involves a study of the Company's selective cytopheretic device relating to patients with severe, chronic heart failure. The Company is able to bill the outside party for a certain portion of the costs incurred to provide these services. The Company will own and is able to benefit from the knowledge gained from the results of this study. Accordingly, the Company will account for any funds paid by the outside party to the Company as a reimbursed expense, in accordance with ASC 730-20 as a funded research and development arrangement. Accordingly, any amounts incurred and billed will offset the Company's operating expenses categorized as research and development expense on the Company’s unaudited condensed consolidated statements of operations for the three and six months ended June 30, 2026 and 2025. The reimbursed expenses for the three months ended June 30, 2026 and 2025, totaled approximately $34 thousand and $0.3 million, respectively, and for the six months ended June 30, 2026 and 2025, totaled approximately $73 thousand and $0.3 million, respectively.

Emerging Growth Company Status

The Company is an “emerging growth company”, as defined in the Jumpstart Our Business Startups Act of 2012 (“JOBS Act”). Under the JOBS Act, emerging growth companies can take advantage of an extended transition period for complying with new or revised accounting standards, delaying the adoption of these accounting standards until they apply to private companies. The Company has elected to use this extended transition period for complying with certain new or revised accounting standards that have different effective dates for public and private companies until the earlier of the date that it is (1) no longer an emerging growth company or (2) affirmatively and irrevocably opt out of the extended transition period provided in the JOBS Act.

Recently Issued Accounting Standards

Accounting Standards Update 2024-03 — In November 2024, the FASB issued ASU 2024-03 - Income Statement - Reporting Comprehensive Income – Expense Disaggregation (Subtopic 220-40): Disaggregation of Income Statement Expenses. ASU 2024-03 requires the disclosure of additional information related to certain costs and expenses, including amounts of inventory purchases, employee compensation, and depreciation and amortization included in each income statement line item. The ASU is effective for annual periods beginning after December 15, 2026, and interim periods beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact of adopting this guidance on its consolidated financial statements and disclosures.

Note 11 - Fair Value Measurements - Summary of Changes in Fair Value Liabilities (Details) - Forward Purchase Agreement Derivative Liability [Member] $ in Thousands	6 Months Ended
	Jun. 30, 2026 USD ($)
Balance	$ 1
Additions	0
Cash paid to settle	0
Shares issued upon conversion or exercise	0
Changes in fair value	0
Balance	$ 1

Note 8 - Warrants

6 Months Ended

Jun. 30, 2026

Warrants Disclosure [Text Block]

Note 8. Warrants

The Company issued warrants in connection with various financing transactions. The Company had the following warrants outstanding at June 30, 2026 and December 31, 2025:

	*June 30, 2026*		*December 31, 2025*
*Liability Classified Warrants*
Private Placement Warrants		22,952		22,952
PIPE Investor Warrants		2,000		2,000
*Subtotal*		24,952		24,952

*Equity Classified Warrants*
August 2025 Warrants		530,779		530,779
July 2025 Warrants		560,944		560,944
June 2025 Warrants		994,616		994,616
February 2025 Warrants		377,648		377,648
July 2024 Warrants		101,422		101,422
January 2024 Warrants		67,213		67,213
Public Stockholders’ Warrants		42,200		42,200
Legacy Warrants		150		150
*Subtotal*		2,674,972		2,674,972
*Grand Total*		2,699,924		2,699,924

The following tables provide the weighted-average strike price and time to maturity for each warrant share equivalent outstanding for each warrant tranche as of June 30, 2026 and December 31, 2025:

June 30, 2026	*Warrant Share Equivalents*		*Weighted-Average Strike Price*		*Weighted-Average Time to Maturity*
*Liability Classified Warrants*
Private Placement Warrants		22,952	$	2,875.00		1.33
PIPE Investor Warrants		2,000	$	2,875.00		1.33

*Equity Classified Warrants*
August 2025 Warrants		530,779	$	7.85		4.12
July 2025 Warrants		560,944	$	6.59		4.11
June 2025 Warrants		994,616	$	6.57		2.65
February 2025 Warrants		377,648	$	17.34		3.74
July 2024 Warrants		101,422	$	107.23		3.03
January 2024 Warrants		67,213	$	238.16		2.94
Public Stockholders’ Warrants		42,200	$	2,875.00		1.33
Legacy SeaStar Inc. Warrants		150	$	2,500.00		0.67

December 31, 2025	*Warrant Share Equivalents*		*Weighted-Average Strike Price*		*Weighted-Average Time to Maturity*
*Liability Classified Warrants*
Private Placement Warrants		22,952	$	2,875.00		1.82
PIPE Investor Warrants		2,000	$	2,875.00		1.82

*Equity Classified Warrants*
August 2025 Warrants		530,779	$	7.85		4.61
July 2025 Warrants		560,944	$	6.59		4.61
June 2025 Warrants		994,616	$	6.57		3.15
February 2025 Warrants		377,648	$	17.34		4.24
July 2024 Warrants		101,422	$	107.23		3.53
January 2024 Warrants		67,213	$	238.16		3.44
Public Stockholders’ Warrants		42,200	$	2,875.00		1.82
Legacy SeaStar Inc. Warrants		150	$	2,500.00		1.17

There were no new warrants issued, or existing warrants exercised or expired during the three and six months ended June 30, 2026.

Note 5 - Accrued Expenses (Tables)

6 Months Ended

Jun. 30, 2026

Schedule of Accrued Liabilities [Table Text Block]

($ in thousands)	*June 30, 2026*		*December 31, 2025*
Accrued research and development	$	1,715	$	1,525
Accrued bonus		637		150
Accrued director compensation		106		70
Other		1,010		523
Total accrued expenses	$	3,468	$	2,268

Note 14 - Segment Reporting (Tables)

6 Months Ended

Jun. 30, 2026

Segment Reporting [Table Text Block]

	*Three Months Ended June 30,*						*Six Months Ended June 30,*
	*2026*			*2025*			*2026*			*2025*

Net revenue	$	615		$	338		$	1,110		$	631
Cost of goods sold		54			27			100			27
Gross profit		561			311			1,010			604
Operating expenses
Research and development		2,520			1,037			4,864			3,468
General and administrative		1,832			1,030			3,540			2,716
Total operating expenses		4,352			2,067			8,404			6,184
Loss from operations	$	(3,791	)	$	(1,756	)	$	(7,394	)	$	(5,580	)

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

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Note 9 - Stock-based Compensation Awards - Summary of Stock-based Compensation Costs 2 (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Stock-based compensation	$ (99)	$ 97	$ (8)	$ 264
Location, Statement of Income, Balance [Axis]: us-gaap:GeneralAndAdministrativeExpense
Stock-based compensation	(141)	74	(83)	218
Location, Statement of Income, Balance [Axis]: us-gaap:ResearchAndDevelopmentExpense
Stock-based compensation	$ 42	$ 23	$ 75	$ 46

Note 5 - Accrued Expenses - Summary of Accrued Expenses (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Accrued research and development	$ 1,715	$ 1,525
Accrued bonus	637	150
Accrued director compensation	106	70
Other	1,010	523
Total accrued expenses	$ 3,468	$ 2,268

Note 8 - Warrants - Schedule of Inputs for Warrant Tranches (Details) - $ / shares	Jun. 30, 2026	Dec. 31, 2025
Private Placement Warrants [Member]
Private Placement Warrants (in shares)	22,952	22,952
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 2,875	$ 2,875
Weighted-average time to maturity (Year)	1 year 3 months 29 days	1 year 9 months 25 days
PIPE Investor Warrants [Member]
Private Placement Warrants (in shares)	2,000	2,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 2,875	$ 2,875
Weighted-average time to maturity (Year)	1 year 3 months 29 days	1 year 9 months 25 days
August 2025 Warrants [Member]
Private Placement Warrants (in shares)	530,779	530,779
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 7.85	$ 7.85
Weighted-average time to maturity (Year)	4 years 1 month 13 days	4 years 7 months 9 days
July 2025 Warrants [Member]
Private Placement Warrants (in shares)	560,944	560,944
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 6.59	$ 6.59
Weighted-average time to maturity (Year)	4 years 1 month 9 days	4 years 7 months 9 days
June 2025 Warrants [Member]
Private Placement Warrants (in shares)	994,616	994,616
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 6.57	$ 6.57
Weighted-average time to maturity (Year)	2 years 7 months 24 days	3 years 1 month 24 days
February 2025 Warrants [Member]
Private Placement Warrants (in shares)	377,648	377,648
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 17.34	$ 17.34
Weighted-average time to maturity (Year)	3 years 8 months 26 days	4 years 2 months 26 days
July 2024 Warrants [Member]
Private Placement Warrants (in shares)	101,422	101,422
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 107.23	$ 107.23
Weighted-average time to maturity (Year)	3 years 10 days	3 years 6 months 10 days
January 2024 Warrants [Member]
Private Placement Warrants (in shares)	67,213	67,213
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 238.16	$ 238.16
Weighted-average time to maturity (Year)	2 years 11 months 8 days	3 years 5 months 8 days
Public Stockholders' Warrants [Member]
Private Placement Warrants (in shares)	42,200	42,200
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 2,875	$ 2,875
Weighted-average time to maturity (Year)	1 year 3 months 29 days	1 year 9 months 25 days
Legacy Warrants [Member]
Private Placement Warrants (in shares)	150	150
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 2,500	$ 2,500
Weighted-average time to maturity (Year)	8 months 1 day	1 year 2 months 1 day

Note 7 - Equity Transactions (Details Textual) - USD ($) $ in Thousands		3 Months Ended	6 Months Ended	14 Months Ended	22 Months Ended
	Apr. 25, 2025	Jun. 30, 2026	Jun. 30, 2026	Jun. 30, 2026	Jun. 30, 2026
Standby Equity Purchase Agreement [Member]
Stock Issued During Period, Shares, New Issues (in shares)		300,000	400,000	400,000
Proceeds from Issuance or Sale of Equity		$ 800	$ 1,100	$ 1,100
Payments of Stock Issuance Costs		$ 46	$ 62	$ 64
Standby Equity Purchase Agreement [Member] \| Lincoln Park Capital Fund, LLC [Member]
Share Issued, Price Per Share, Percentage of Sale Price	97.00%
Ownership of Outstanding Voting Power, Percentage	9.99%
Stock Issued During Period, Shares, New Issues (in shares)	23,641
Stock Issued During Period, Value, New Issues	$ 300
Standby Equity Purchase Agreement [Member] \| Lincoln Park Capital Fund, LLC [Member] \| Maximum [Member]
Share Issuable, Maximum Value	$ 15,000
At-the-Market Agreement [Member]
Stock Issued During Period, Shares, New Issues (in shares)			18,880,000,000		1,081,207,000,000
Proceeds from Issuance or Sale of Equity			$ 100		$ 10,400
Payments of Stock Issuance Costs			$ 2,000		$ 400

Note 6 - Notes Payable (Details Textual) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025	Oct. 31, 2025
Notes Payable, Current	$ 134	$ 525
Financing of Insurance Policy Premiums [Member]
Debt Instrument, Face Amount			$ 700
Notes Payable, Current	$ 100

Note 4 - Accounts Receivable, Net

6 Months Ended

Jun. 30, 2026

Accounts and Nontrade Receivable [Text Block]

Note 4. Accounts Receivable, net

The table below presents the opening and closing balances of accounts receivable, on a gross and net basis, with the total change in expected credit losses.

($ in thousands)	*Accounts Receivable, Gross*			*Expected Credit Losses*			*Accounts Receivable, Net*
December 31, 2025	$	240		$	(3	)	$	237
Changes in accounts receivable		(30	)		1			(29	)
June 30, 2026	$	210		$	(2	)	$	208

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2025
Cash Equivalents, at Carrying Value	$ 0		$ 0		$ 0
Accounts Receivable, Allowance for Credit Loss, Current	2		2		$ 3
Cost of Product and Service Sold	54	$ 27	100	$ 27
Funded Research and Development, Reimbursed Expenses	$ 34	$ 300	$ 73	$ 300

The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.

Note 9 - Stock-Based Compensation Awards (Details Textual) - shares	6 Months Ended
	Jun. 30, 2026	Dec. 31, 2025
The 2022 Omnibus Equity Incentive Plan [Member] \| Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)	10 years
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	925,000
The 2022 Omnibus Equity Incentive Plan [Member] \| Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)	158,894	25,870
The 2019 Omnibus Incentive Plan [Member] \| Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)	0
Minimum [Member] \| The 2022 Omnibus Equity Incentive Plan [Member] \| Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	1 year
Maximum [Member] \| The 2022 Omnibus Equity Incentive Plan [Member] \| Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	4 years

Note 10 - Commitments and Contingencies (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Operating Lease, Expense	$ 22	$ 16	$ 41	$ 37

Note 13 - Net Loss Per Share (Tables)

6 Months Ended

Jun. 30, 2026

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	*Three Months Ended June 30,*						*Six Months Ended June 30,*
	*2026*			*2025*			*2026*			*2025*
Net loss	$	(3,730	)	$	(2,002	)	$	(7,251	)	$	(5,774	)
Weighted-average common shares outstanding - basic and diluted		4,084,283			1,132,952			4,001,770			998,122
Basic and diluted net loss per common share	$	(0.91	)	$	(1.77	)	$	(1.81	)	$	(5.78	)

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

	*As of June 30,*
	*2026*		*2025*
Liability classified warrants		24,952		24,952
Equity classified warrants		2,674,972		1,862,526
Employee based options to purchase common stock		1,764		2,178
Unvested employee based restricted stock units		158,894		21,228
Total		2,860,582		1,910,884

Note 4 - Accounts Receivable, Net (Tables)

6 Months Ended

Jun. 30, 2026

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

($ in thousands)	*Accounts Receivable, Gross*			*Expected Credit Losses*			*Accounts Receivable, Net*
December 31, 2025	$	240		$	(3	)	$	237
Changes in accounts receivable		(30	)		1			(29	)
June 30, 2026	$	210		$	(2	)	$	208

Note 8 - Warrants - Summary of Warrants Outstanding (Details) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Warrants and rights outstanding	$ 2,699,924	$ 2,699,924
Private Placement Warrants [Member]
Warrants and rights outstanding	22,952	22,952
PIPE Investor Warrants [Member]
Warrants and rights outstanding	2,000	2,000
Liability Classified Warrants [Member]
Warrants and rights outstanding	24,952	24,952
August 2025 Warrants [Member]
Warrants and rights outstanding	530,779	530,779
July 2025 Warrants [Member]
Warrants and rights outstanding	560,944	560,944
June 2025 Warrants [Member]
Warrants and rights outstanding	994,616	994,616
February 2025 Warrants [Member]
Warrants and rights outstanding	377,648	377,648
July 2024 Warrants [Member]
Warrants and rights outstanding	101,422	101,422
January 2024 Warrants [Member]
Warrants and rights outstanding	67,213	67,213
Public Stockholders' Warrants [Member]
Warrants and rights outstanding	42,200	42,200
Legacy Warrants [Member]
Warrants and rights outstanding	150	150
Equity Classified Warrants [Member]
Warrants and rights outstanding	$ 2,674,972	$ 2,674,972

Note 12 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Income Tax Expense (Benefit)	$ 0	$ 0	$ 3	$ 3

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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Note 11 - Fair Value Measurements

6 Months Ended

Jun. 30, 2026

Fair Value Disclosures [Text Block]

Note 11. Fair Value Measurements

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). Inputs used to measure fair value are classified into the following hierarchy:

Level 1 – quoted prices in active markets for identical assets and liabilities.

Level 2 – other significant observable inputs (including quoted prices for similar assets and liabilities, interest rate, credit risk, etc.).

Level 3 – significant unobservable inputs (including the Company’s own assumptions in determining the fair value of assets and liabilities).

The fair value of the warrants liability is classified as Level 3 in the fair value hierarchy.

Fair Value Measurement Hierarchy

The following tables present the Company’s financial assets and/or liabilities that were accounted for at fair value on a recurring basis as of June 30, 2026 and December 31, 2025, by level within the fair value hierarchy. There were no non-recurring fair value measurements, as the Company does not have any long-lived assets, including fixed assets, intangible assets, or goodwill which can require non-recurring measurements for impairment.

Summary of Level 3 Input Changes

	*Fair Value Measurements at June 30, 2026*
	*(Level 1)*		*(Level 2)*		*(Level 3)*		*Total*
*Liabilities:*
Liability classified warrants	$	—	$	—	$	1	$	1
	$	—	$	—	$	1	$	1

	*Fair Value Measurements at December 31, 2025*
	*(Level 1)*		*(Level 2)*		*(Level 3)*		*Total*
*Liabilities:*
Liability classified warrants	$	—	$	—	$	1	$	1
Total	$	—	$	—	$	1	$	1

The following table presents the changes in the fair value of the liability classified warrants for the six months ended June 30, 2026 (in thousands):

Level 3 Roll Forward	*Liability Classified Warrants*
Balance December 31, 2025	$	1
Additions		—
Cash paid to settle		—
Shares issued upon conversion or exercise		—
Changes in fair value		—
Balance June 30, 2026	$	1

Level 3 Inputs

For assets or liabilities for which the Company is required to remeasure the fair value on a recurring basis at each reporting date, generally the Company is required to disclose certain quantitative data related to the inputs used at the most recent reporting period date. However, for those assets or liabilities for which the Company has elected to take the fair value option in accordance with ASC 825, Financial Instruments, then such quantitative disclosures are not required.

Liability Classified Warrants

The liability classified warrants as of June 30, 2026 and December 31, 2025, include two classes of warrants with the exact same terms, and therefore, the range of assumptions are the same, and disclosed below. Significant assumptions used in valuing warrants which require liability classification were as follows as of June 30, 2026 and December 31, 2025.

	June 30,			December 31,
	2026			2025
Expected volatility		130.00	%		130.00	%
Equivalent term		1.325			1.825
Risk-free rate		4.04	%		3.48	%
Dividend yield		0.00	%		0.00	%
Stock price	$	3.67		$	2.40
Strike price	$	2,875.00		$	2,875.00

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

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Note 9 - Stock-based Compensation Awards - Summary of Option Activity (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2026	Dec. 31, 2025
The 2022 Omnibus Equity Incentive Plan [Member]
Outstanding, number (in shares)	1,123
Outstanding, weighted-average exercise price (in dollars per share)	$ 460
Outstanding, intrinsic value	$ 0	$ 0
Outstanding, weighted-average remaining contractual life (Year)	6 years 8 months 12 days	7 years 2 months 12 days
Exercised, number (in shares)	0
Issued, number (in shares)	0
Forfeited / cancelled, number (in shares)	(48)
Forfeited / cancelled, weighted average exercise price (in dollars per share)	$ 460
Outstanding, number (in shares)	1,075	1,123
Outstanding, weighted-average exercise price (in dollars per share)	$ 460	$ 460
Vested and exercisable, number (in shares)	1,075
Vested and exercisable, weighted-average exercise price (in dollars per share)	$ 460
Vested and exercisable, intrinsic value	$ 0
Vested and exercisable, weighted-average remaining contractual life (Year)	6 years 8 months 12 days
The 2019 Omnibus Incentive Plan [Member]
Outstanding, number (in shares)	689
Outstanding, weighted-average exercise price (in dollars per share)	$ 533
Outstanding, intrinsic value	$ 0	$ 0
Outstanding, weighted-average remaining contractual life (Year)	3 years 10 months 24 days	4 years 4 months 24 days
Exercised, number (in shares)	0
Issued, number (in shares)	0
Forfeited / cancelled, number (in shares)	0
Outstanding, number (in shares)	689	689
Outstanding, weighted-average exercise price (in dollars per share)	$ 533	$ 533
Vested and exercisable, number (in shares)	689
Vested and exercisable, weighted-average exercise price (in dollars per share)	$ 533
Vested and exercisable, intrinsic value	$ 0
Vested and exercisable, weighted-average remaining contractual life (Year)	3 years 10 months 24 days

Note 14 - Segment Reporting - Summary of Segment Reporting (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Revenue from Contract with Customer, Excluding Assessed Tax	$ 615	$ 338	$ 1,110	$ 631
Cost of Product and Service Sold	54	27	100	27
Gross profit	561	311	1,010	604
Operating expenses
Research and development	2,520	1,037	4,864	3,468
General and administrative	1,832	1,030	3,540	2,716
Total operating expenses	4,352	2,067	8,404	6,184
Loss from operations	(3,791)	(1,756)	(7,394)	(5,580)
Single Reportable Segment [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	615	338	1,110	631
Cost of Product and Service Sold	54	27	100	27
Gross profit	561	311	1,010	604
Operating expenses
Research and development	2,520	1,037	4,864	3,468
General and administrative	1,832	1,030	3,540	2,716
Total operating expenses	4,352	2,067	8,404	6,184
Loss from operations	$ (3,791)	$ (1,756)	$ (7,394)	$ (5,580)

Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

The net result for the period of deducting operating expenses from operating revenues.

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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

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.

Note 13 - Net Loss Per Share - Summary of Dilutive Securities (Details) - shares	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
Antidilutive securities (in shares)	2,860,582	1,910,884
Liability Classified Warrants [Member]
Antidilutive securities (in shares)	24,952	24,952
Equity Classified Warrants [Member]
Antidilutive securities (in shares)	2,674,972	1,862,526
Share-Based Payment Arrangement, Option [Member]
Antidilutive securities (in shares)	1,764	2,178
Restricted Stock Units (RSUs) [Member]
Antidilutive securities (in shares)	158,894	21,228

Note 10 - Commitments and Contingencies

6 Months Ended

Jun. 30, 2026

Commitments and Contingencies Disclosure [Text Block]

Note 10. Commitments and Contingencies

Lease Agreements

The Company is part of a membership agreement for shared office space for two suites at the same location. The first suite is on a month-to-month basis and the Company can cancel any time, while the second suite has an annual renewal option. Rent expense was approximately $22 thousand and $16 thousand for the three months ended June 30, 2026 and 2025, respectively, and approximately $41 thousand and $37 thousand for the six months ended June 30, 2026 and 2025, respectively.

Litigation

Liabilities for loss contingencies arising from claims, assessments, litigation, fines, penalties, and other sources are recorded when it is probable that a liability has been incurred and the amount can be reasonably estimated. From time to time, the Company may become involved in legal proceedings arising in the ordinary course of business.

Shareholder Claims

On July 5, 2024, Forrest A K Wells, a purported stockholder of ours, filed a putative class action complaint in the United States District Court for the District of Colorado, captioned Wells v. SeaStar Medical Holding Corporation et al, Case No. 1:24-cv-0187 (D. Colorado) (the “Class Action”). The Class Action alleges that we, our Chief Executive Officer and former Chief Financial Officer made or caused to be made material misstatements or omissions regarding our business and operations, allegedly culminating in our restatement of our consolidated financial statements, disclosed in a Form 8-K and filed on March 27, 2024. The Class Action asserts claims pursuant to the Securities Exchange Act of 1934, including Section 10(b), Rule 10b-5 promulgated thereunder and Section 20(a). The Class Action seeks to recover, among other remedies, compensatory damages. On March 4, 2025, the Plaintiff filed an amended complaint. The Defendants moved to dismiss the complaint. The Defendants’ motion to dismiss the complaint was referred to United States District Court Magistrate Judge Timothy P. O’Hara. On February 27, 2026, Magistrate Judge O’Hara issued a written report and recommendation to United States District Judge Regina M. Rodriguez that the complaint be dismissed with leave to amend (“R&R”). On March 30, 2026, Judge Rodriguez adopted the Magistrate Judge’s R&R and dismissed the complaint with leave to amend. On April 21, 2026 the parties filed a Stipulation and Proposed Order of Dismissal with Prejudice (“Stipulation”). On April 27, 2026 the Court ordered that the case is dismissed with prejudice.

On December 13, 2024, Jose Lazo, a purported stockholder of ours, filed a putative stockholder derivative action complaint captioned Lazo v. Schlorff et. al., C.A. No. 1:24-cv-3444 in the United States District Court for the District of Colorado (the “Derivative Action”). The factual allegations of the Derivative Action are substantially similar to the Class Action. On January 30, 2025, upon joint motion of the parties, the Court stayed the Derivative Action pending the Court’s resolution of the then-anticipated motion to dismiss to be filed in the Class Action.

The Derivative Action alleges, among other things, that our Chief Executive Officer, former Chief Financial Officer, and certain of the Company's current and former directors violated Section 14(a) of the Exchange Act, breached fiduciary duties and were unjustly enriched by making or allowing to be made purportedly false and misleading statements regarding our prospects for success in obtaining FDA approval for our SCD. The Derivative Action further alleges that there were purported deficiencies in the Company's internal financial controls and procedures and improper accounting for classification of certain financial instruments leading to our restatement of previously issued financial statements. The Derivative Action also asserts claims under Section 10(b) and 21D of the Exchange Act against our Chief Executive Officer and former Chief Financial Officer. Among other remedies, the Derivative Action seeks to recover damages and restitution on behalf of us and certain injunctive relief concerning our corporate governance and internal controls. On May 12, 2026, the parties filed a stipulation pursuant to which the plaintiff agreed, in light of the dismissal of the Class Action, to dismiss the Derivative Action without prejudice. Also on May 12, 2026, the Court ordered that the case is dismissed without prejudice.

Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Jun. 30, 2026	Aug. 05, 2026
Document Information [Line Items]
Entity Central Index Key	0001831868
Entity Registrant Name	SeaStar Medical Holding Corp
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2026
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2026
Document Transition Report	false
Entity File Number	001-39927
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	85-3681132
Entity Address, Address Line One	3513 Brighton Blvd., Suite 410
Entity Address, City or Town	Denver
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80216
City Area Code	844
Local Phone Number	427-8100
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		4,406,841
Warrant [Member]
Document Information [Line Items]
Title of 12(b) Security	Warrants, each whole warrant exercisable for one share of Common Stock for $11.50 per share
Trading Symbol	ICUCW
Security Exchange Name	NASDAQ
Common Stock [Member]
Document Information [Line Items]
Title of 12(b) Security	Common Stock, $0.0001 par value
Trading Symbol	ICU
Security Exchange Name	NASDAQ

Note 11 - Fair Value Measurements - Summary of Liability Classified Warrants (Details) - Liability Classified Warrants [Member]	Jun. 30, 2026	Dec. 31, 2025
Measurement Input, Price Volatility [Member]
Measurement input	1.30
Measurement Input, Price Volatility [Member] \| Minimum [Member]
Measurement input		1.30
Measurement Input, Expected Term [Member]
Measurement input	1.325
Measurement Input, Expected Term [Member] \| Minimum [Member]
Measurement input		1.825
Measurement Input, Risk Free Interest Rate [Member]
Measurement input	0.0404
Measurement Input, Risk Free Interest Rate [Member] \| Minimum [Member]
Measurement input		0.0348
Measurement Input, Expected Dividend Rate [Member]
Measurement input	0
Measurement Input, Expected Dividend Rate [Member] \| Minimum [Member]
Measurement input		0
Measurement Input, Share Price [Member]
Measurement input	3.67
Measurement Input, Share Price [Member] \| Minimum [Member]
Measurement input		2.4
Measurement Input, Strike Price [Member]
Measurement input	2,875
Measurement Input, Strike Price [Member] \| Minimum [Member]
Measurement input		2,875

Note 13 - Net Loss Per Share

6 Months Ended

Jun. 30, 2026

Earnings Per Share [Text Block]

Note 13. Net Loss Per Share

The following table presents the calculation of basic and diluted net loss per share (in thousands except share and per share information):

	*Three Months Ended June 30,*						*Six Months Ended June 30,*
	*2026*			*2025*			*2026*			*2025*
Net loss	$	(3,730	)	$	(2,002	)	$	(7,251	)	$	(5,774	)
Weighted-average common shares outstanding - basic and diluted		4,084,283			1,132,952			4,001,770			998,122
Basic and diluted net loss per common share	$	(0.91	)	$	(1.77	)	$	(1.81	)	$	(5.78	)

The following outstanding potentially dilutive securities were excluded from the computation of diluted net loss per share attributable to common stockholders for the periods presented because including them would have been anti-dilutive:

	*As of June 30,*
	*2026*		*2025*
Liability classified warrants		24,952		24,952
Equity classified warrants		2,674,972		1,862,526
Employee based options to purchase common stock		1,764		2,178
Unvested employee based restricted stock units		158,894		21,228
Total		2,860,582		1,910,884

Note 13 - Net Loss Per Share - Calculation of Basic and Diluted Net Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2026	Mar. 31, 2026	Jun. 30, 2025	Mar. 31, 2025	Jun. 30, 2026	Jun. 30, 2025
Net Income (Loss) Attributable to Parent	$ (3,730)	$ (3,521)	$ (2,002)	$ (3,772)	$ (7,251)	$ (5,774)
Weighted-average common shares outstanding - basic and diluted (in shares)	4,084,283		1,132,952		4,001,770	998,122
Basic and diluted net loss per common share (in dollars per share)	$ (0.91)		$ (1.77)		$ (1.81)	$ (5.78)

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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Use of Estimates, Policy [Policy Text Block]

Significant Accounting Policies (Policies)

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

Use of Estimates

Concentration Risk, Credit Risk, Policy [Policy Text Block]

Concentrations of Credit Risk

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash and Cash Equivalents

Accounts Receivable [Policy Text Block]

Accounts Receivable, net

Fair Value of Financial Instruments, Policy [Policy Text Block]

Fair Value of Financial Instruments

Revenue [Policy Text Block]

Revenue Recognition

Overall

The Company currently does not receive customer deposits or prepayments prior to the Company fulfilling its performance obligation(s) under each contract obligation(s).

Product Sales Revenue

The Company sells its products directly to end-user qualified customers using the Company’s own internal commercial/sales resources.

●

Chargebacks, Government Rebates and Discounts – During the brief history of selling QUELIMMUNE commercially, the Company has not agreed to chargebacks, government rebates or discounts.

●

Variable Consideration – There are currently no other variable consideration elements outside of those already disclosed in this footnote.

●

Cost of Goods and Service [Policy Text Block]

Cost of Goods Sold

●

Research and Development Expense, Policy [Policy Text Block]

Funded Research and Development Expense

Emerging Growth Company Status [Policy Text Block]

Emerging Growth Company Status

New Accounting Pronouncements, Policy [Policy Text Block]

Recently Issued Accounting Standards

Note 9 - Stock-based Compensation Awards - Summary of Stock-based Compensation Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Stock-based compensation	$ (99)	$ 97	$ (8)	$ 264

Note 9 - Stock-based Compensation Awards - 2022 Omnibus Incentive Plan, RSUs (Details) - The 2022 Omnibus Equity Incentive Plan [Member] - Restricted Stock Units (RSUs) [Member]	6 Months Ended
	Jun. 30, 2026 $ / shares shares
Outstanding, number (in shares) \| shares	25,870
Outstanding, weighted-average grant date fair value (in dollars per share) \| $ / shares	$ 30.5
Granted, number (in shares) \| shares	138,000
Granted, weighted-average grant date fair value (in dollars per share) \| $ / shares
Vested, number (in shares) \| shares	(4,976)
Vested, weighted-average grant date fair value (in dollars per share) \| $ / shares
Forfeited / cancelled, number (in shares) \| shares	0
Forfeited / cancelled, weighted-average grant date fair value (in dollars per share) \| $ / shares
Outstanding, number (in shares) \| shares	158,894
Outstanding, weighted-average grant date fair value (in dollars per share) \| $ / shares	$ 6.17

Note 14 - Segment Reporting

6 Months Ended

Jun. 30, 2026

Segment Reporting [Text Block]

Note 14. Segment Reporting

The Company is comprised of a single reportable segment, its Device Segment. This organizational structure aligns with how our CODM, the Chief Executive Officer, manages the Company’s business, including resource allocation and performance assessment. The Company is focused entirely on the development, regulatory approval and commercialization of the Company’s adult and pediatric Selective Cytopheretic Devices (SCDs). The Company had total assets of $8.6 million and $14.2 million, as of June 30, 2026 and December 31, 2025, respectively.

For segment reporting purposes, the CODM uses operating profit/(loss) to evaluate segment performance and allocate resources. As a Company that only recently began limited commercial sales of QUELIMMUNE, the CODM is primarily focused on evaluating the overall spending for research and development activities needed to fund further development of the SCDs, and general and administrative activities incurred to support the research and development activities of the Company. Accounting policies associated with the Company’s sole segment are the same as those described in Note 2.

All of the Company’s sales are located within the United States. As of the date of this report, the Company has obtained regulatory approval for commercial sales in the U.S. of QUELIMMUNE from the FDA. The Company does not have any inter-entity sales or transfers.

The following table represents the Company’s sole segment’s operating results for the six months ended June 30, 2026 and 2025, respectively^(*).

	*Three Months Ended June 30,*						*Six Months Ended June 30,*
	*2026*			*2025*			*2026*			*2025*

Net revenue	$	615		$	338		$	1,110		$	631
Cost of goods sold		54			27			100			27
Gross profit		561			311			1,010			604
Operating expenses
Research and development		2,520			1,037			4,864			3,468
General and administrative		1,832			1,030			3,540			2,716
Total operating expenses		4,352			2,067			8,404			6,184
Loss from operations	$	(3,791	)	$	(1,756	)	$	(7,394	)	$	(5,580	)

(*) The above table excludes other segment items consisting of interest expense, interest income, and gains and losses from changes in the fair value of liability classified financial instruments.

The entire disclosure for segment reporting.

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Note 1 - Description of Business (Details Textual) $ / shares in Units, $ in Thousands			3 Months Ended				6 Months Ended		19 Months Ended	24 Months Ended
	Jan. 05, 2026 $ / shares	Jun. 07, 2024 $ / shares	Jun. 30, 2026 USD ($) $ / shares	Mar. 31, 2026 USD ($)	Jun. 30, 2025 USD ($)	Mar. 31, 2025 USD ($)	Jun. 30, 2026 USD ($) $ / shares	Jun. 30, 2025 USD ($)	Jan. 05, 2026 $ / shares	Jun. 30, 2026 USD ($) $ / shares	Dec. 31, 2025 USD ($) $ / shares	Oct. 28, 2022 $ / shares shares
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares	$ 0.0001	$ 0.0001	$ 0.0001				$ 0.0001		$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Number of Employees			18				18			18	17
Assets			$ 8,649				$ 8,649			$ 8,649	$ 14,158
Net Income (Loss) Attributable to Parent			(3,730)	$ (3,521)	$ (2,002)	$ (3,772)	(7,251)	$ (5,774)
Retained Earnings (Accumulated Deficit)			(158,965)				(158,965)			(158,965)	(151,714)
Cash			6,959				6,959			6,959	$ 11,980
Revenue from Contract with Customer, Excluding Assessed Tax			$ 615		$ 338		$ 1,110	$ 631
Number of Reportable Segments							1
QUELIMMUNE [Member]
Revenue from Contract with Customer, Excluding Assessed Tax										$ 2,500
Unadjusted Warrants [Member]
Class of Warrant or Right, Outstanding (in shares) \| shares												16,788,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) \| $ / shares												$ 11.5
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares) \| shares												0.04
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	10	25							250

Note 6 - Notes Payable

6 Months Ended

Jun. 30, 2026

Debt Disclosure [Text Block]

Note 6. Notes Payable

Insurance Financing

In October 2025, the Company entered into a financing arrangement with a lender to finance a portion of the annual premium of an insurance policy in the amount of $0.7 million, to be paid over ten months, with the final payment in August 2026. As of June 30, 2026, the Company owed approximately $0.1 million under this arrangement.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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Note 14 - Segment Reporting (Details Textual) $ in Thousands	6 Months Ended
	Jun. 30, 2026 USD ($)	Dec. 31, 2025 USD ($)
Assets	$ 8,649	$ 14,158
Number of Reportable Segments	1

Amount of asset recognized for present right to economic benefit.

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Note 15 - Subsequent Events (Details Textual) - Standby Equity Purchase Agreement [Member] - USD ($) $ in Millions	1 Months Ended	3 Months Ended	6 Months Ended	14 Months Ended
	Aug. 12, 2026	Jun. 30, 2026	Jun. 30, 2026	Jun. 30, 2026
Proceeds from Issuance or Sale of Equity		$ 0.8	$ 1.1	$ 1.1
Stock Issued During Period, Shares, New Issues (in shares)		300,000	400,000	400,000
Subsequent Event [Member]
Proceeds from Issuance or Sale of Equity	$ 0.4
Stock Issued During Period, Shares, New Issues (in shares)	135,339

Number of new stock issued during the period.

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Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Current assets
Cash	$ 6,959	$ 11,980
Accounts receivable, net of allowance for credit losses of $2 and $3, respectively	208	237
Inventory	77	66
Prepaid expenses	984	1,297
Total current assets	8,228	13,580
Other assets	421	578
Total assets	8,649	14,158
Current liabilities
Accounts payable	750	948
Accrued expenses	3,468	2,268
Notes payable, net of deferred financing costs	134	525
Liability classified warrants	1	1
Total current liabilities	4,353	3,742
Total liabilities	4,353	3,742
Commitments and contingencies (Note 10)
Stockholders’ equity
Preferred stock - $0.0001 par value, 10,000,000 shares authorized at June 30, 2026 and December 31, 2025; no shares issued and outstanding at June 30, 2026 and December 31, 2025	0	0
Common stock - $0.0001 par value per share; 425,000,000 and 450,000,000 shares authorized at June 30, 2026 and December 31, 2025, respectively; 4,259,842 and 3,844,613 shares issued and outstanding at June 30, 2026 and December 31, 2025, respectively	4	4
Additional paid-in capital	163,257	162,126
Accumulated deficit	(158,965)	(151,714)
Total stockholders’ equity	4,296	10,416
Total liabilities and stockholders’ equity	$ 8,649	$ 14,158

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Net revenue	$ 615	$ 338	$ 1,110	$ 631
Cost of goods sold	54	27	100	27
Gross profit	561	311	1,010	604
Operating expenses
Research and development	2,520	1,037	4,864	3,468
General and administrative	1,832	1,030	3,540	2,716
Total operating expenses	4,352	2,067	8,404	6,184
Loss from operations	(3,791)	(1,756)	(7,394)	(5,580)
Other income (expense)
Interest income	69	45	160	93
Interest expense	(8)	(9)	(14)	(18)
Other financing costs	0	(298)	0	(298)
Change in fair value of warrants liability	0	16	0	32
Total other income/(expense), net	61	(246)	146	(191)
Loss before provision for income taxes	(3,730)	(2,002)	(7,248)	(5,771)
Provision for income taxes	0	0	3	3
Net loss	$ (3,730)	$ (2,002)	$ (7,251)	$ (5,774)
Net loss per share of common stock, basic and diluted (in dollars per share)	$ (0.91)	$ (1.77)	$ (1.81)	$ (5.78)
Weighted-average common shares outstanding, basic and diluted (in shares)	4,084,283	1,132,952	4,001,770	998,122

Note 9 - Stock-Based Compensation Awards

6 Months Ended

Jun. 30, 2026

Share-Based Payment Arrangement [Text Block]

Note 9. Stock-Based Compensation Awards

The following table sets forth the total stock-based compensation cost included in the Company’s unaudited condensed consolidated statements of operations for the periods indicated:

	*Three Months Ended June 30,*					*Six Months Ended June 30,*
($ in thousands)	*2026*			*2025*		*2026*			*2025*
Research and development	$	42		$	23	$	75		$	46
General and administrative		(141	)		74		(83	)		218
Total stock-based compensation	$	(99	)	$	97	$	(8	)	$	264

Equity Incentive Plan - Summary

2022 Omnibus Incentive Plan

The Company’s Board of Directors adopted, and the stockholders approved the 2022 Omnibus Incentive Plan to provide long-term incentive for its employees and non-employee service providers. The vesting of stock options is stated in each individual grant agreement, which is generally one to four years. Options granted expire 10 years after the date of grant. As of June 30, 2026, there were approximately 925 thousand shares of common stock reserved for issuance under the 2022 Omnibus Incentive Plan.

2019 Stock Incentive Plan

The Company’s Board of Directors adopted the 2019 Stock Incentive Plan on February 25, 2019, to provide long-term incentive for its employees and non-employee service providers. The 2019 Stock Incentive Plan was terminated on October 28, 2022, and no further awards were granted under such plan.

Stock Options

Option activity for the six months ended June 30, 2026, is as follows:

2022 Omnibus Incentive Plan - Stock Options

	*Options*			*Weighted-Average Exercise Price*		*Total Intrinsic Value*		*Weighted-Average Remaining Contractual Life (Years)*
Outstanding at December 31, 2025		1,123		$	460.00	$	—		7.2
Exercised		—
Issued		—
Forfeited / cancelled		(48	)	$	460.00
Outstanding at June 30, 2026		1,075		$	460.00	$	—		6.7
Vested and exercisable at June 30, 2026		1,075		$	460.00	$	—		6.7

2019 Stock Incentive Plan - Options

	*Options*		*Weighted-Average Exercise Price*		*Total Intrinsic Value*		*Weighted-Average Remaining Contractual Life (Years)*
Outstanding at December 31, 2025		689	$	533.00	$	—		4.4
Exercised		—
Issued		—
Forfeited / cancelled		—
Outstanding at June 30, 2026		689	$	533.00	$	—		3.9
Vested and exercisable at June 30, 2026		689	$	533.00	$	—		3.9

Restricted Stock Units

There are no outstanding restricted stock units ("RSUs") outstanding under the 2019 Stock Incentive Plan. A summary of the Company’s RSU activity is as follows:

2022 Omnibus Incentive Plan - RSUs

	*Number of RSU*			*Weighted-Average Grant Date Fair Value (per share)*
Outstanding at December 31, 2025		25,870		$	30.50
Granted		138,000
Vested		(4,976	)
Forfeited / cancelled		—
Outstanding at June 30, 2026		158,894		$	6.17

Note 7 - Equity Transactions

6 Months Ended

Jun. 30, 2026

Equity [Text Block]

Note 7. Equity Transactions

Standby Equity Purchase Agreement

On April 25, 2025, the Company entered into a standby equity purchase agreement (“Common Stock Purchase Agreement”) and related registration rights agreement (the “Registration Rights Agreement”) with Lincoln Park Capital Fund, LLC (“Lincoln Park”), collectively the “SEPA”. Pursuant to the Common Stock Purchase Agreement, the Company has the right, but not the obligation, to direct Lincoln Park to purchase up to $15.0 million in aggregate gross purchase price of newly issued shares of common stock, subject to certain limitations and conditions as described below (the “SEPA Program”) at a purchase price equal to 97% of the lesser of (i) the lowest sale price of the common stock on the purchase date or (ii) average of the three lowest closing sale prices of the common stock over the last ten business days prior to the purchase date.

The Company controls the timing and amount of any sales to Lincoln Park, which depend on a variety of factors including, among other things, market conditions, the trading price of the Company’s common stock, and determinations by the Company as to appropriate sources of funding for its business and operations. However, Lincoln Park’s obligation to purchase shares is subject to certain conditions, including the daily trading volume of the Company’s common stock. In all instances, the Company may not sell shares of common stock under the Common Stock Purchase Agreement if it would result in Lincoln Park and its affiliate beneficially owning more than 9.99% of outstanding voting power or shares of the common stock at any one point in time.

As part of the SEPA, the Company agreed to issue to Lincoln Park 23,641 shares of the Company’s common stock, valued at approximately $0.3 million on the date of issuance, April 25, 2025 (the “Commitment Fee”).

The Company evaluated the contract that includes the right to require Lincoln Park to purchase shares of common stock in the future (“put right”) considering the guidance in ASC 815-40, Derivatives and Hedging — Contracts on an Entity’s Own Equity and concluded that it is an equity-linked contract that does not qualify for equity classification, and therefore requires fair value accounting. The Company analyzed the terms of the freestanding put right and concluded that it has an immaterial value at the issuance date of April 25, 2025, and as of June 30, 2026 and December 31, 2025.

From inception through June 30, 2026, the Company raised approximately $1.1 million, net of offering costs of approximately $64 thousand, issuing approximately 0.4 million shares of the Company's common stock. During the three and six months ended June 30, 2026, the Company raised $0.8 million and $1.1 million, net of offering costs of approximately $46 thousand and $62 thousand, respectively, issuing 0.3 million shares and 0.4 million shares, respectively of the Company's common stock.

At-The-Market Offering

On August 20, 2024, the Company entered into an At-The-Market Offering Agreement (the “ATM Agreement”) with Wainwright as sales agent, to sell shares of its common stock, from time to time, through an “at the market offering” program under which Wainwright will act as sales agent. The sales, if any, of the Company’s common stock made under the ATM Agreement will be made by any method permitted by law deemed to be an “at the market offering” as defined in Rule 415 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), including sales made directly on or through the Nasdaq Capital Market or on any other existing trading market for the Company’s common stock (the “ATM”).

Through June 30, 2026, the Company has raised approximately $10.4 million, net of offering costs of approximately $0.4 million, utilizing the ATM since inception in August 2024, issuing approximately 1,081,207 shares of the Company’s common stock. During the six months ended June 30, 2026, the Company raised approximately $0.1 million, net of offering costs of approximately $2 thousand, issuing approximately 18,880 shares of the Company's common stock.

The entire disclosure for equity.

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Insider Trading Arrangements	3 Months Ended	6 Months Ended
Insider Trading Arrangements	Jun. 30, 2026	Jun. 30, 2026
Trading Arrangements, by Individual [Table]
Material Terms of Trading Arrangement [Text Block]		Item 5. Other Information. During the three months ended June 30, 2026, no director or officer of the Company adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement,” as each term is defined in Item 408(a) of Regulation S-K.
Rule 10b5-1 Arrangement Terminated [Flag]	false
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false

Note 8 - Warrants (Details Textual) - shares shares in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2026
Class of Warrant or Right, Issued During Period (in shares)	0	0
Class of Warrant or Right, Exercised During Period (in shares)	0	0
Class of Warrant or Right, Expired During Period (in shares)	0	0

Note 4 - Accounts Receivable, Net - Summary of Accounts Receivable (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
Accounts receivable, gross, balance	$ 240
Allowance for credit loss, balance	(3)
Accounts receivable, net, balance	237
Changes in accounts receivable, gross	(30)
Changes in accounts receivable, allowance	1
Changes in accounts receivable	(29)	$ 105
Accounts receivable, gross, balance	210
Allowance for credit loss, balance	(2)
Accounts receivable, net, balance	$ 208

Note 5 - Accrued Expenses

6 Months Ended

Jun. 30, 2026

Summary of Accrued Expenses [Text Block]

Note 5. Accrued Expenses

Accrued expenses consisted of the following amounts as of June 30, 2026 and December 31, 2025:

($ in thousands)	*June 30, 2026*		*December 31, 2025*
Accrued research and development	$	1,715	$	1,525
Accrued bonus		637		150
Accrued director compensation		106		70
Other		1,010		523
Total accrued expenses	$	3,468	$	2,268

Note 1 - Description of Business

6 Months Ended

Jun. 30, 2026

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

Note 1. Description of Business

Organization and Description of Business

SeaStar Medical Holding Corporation, a Delaware corporation (“SeaStar”) and its wholly owned subsidiary, SeaStar Medical, Inc., are collectively referred to as the “Company”. SeaStar Medical, Inc. was incorporated as a Delaware corporation in June 2007, and it is headquartered in Denver, Colorado. The Company is principally engaged in the research, development, and commercialization of a platform medical device technology designed to modulate inflammation in various patient populations. The Company received Food and Drug Administration ("FDA") approval for QUELIMMUNE, its commercial pediatric Selective Cytopheretic Device ("SCD") therapy on February 21, 2024, under a Humanitarian Device Exemption (“HDE”). It is the only FDA approved product for use in pediatric patients with acute kidney injury (“AKI”) due to sepsis or a septic condition requiring kidney replacement therapy. In addition, the Company is currently conducting a pivotal clinical trial to assess the safety and efficacy of the SCD therapy in critically ill adult patients with AKI requiring continuous renal replacement therapy (“CRRT”).

The initial target indications for this technology have been for the treatment of patients with AKI, but through additional Breakthrough Device Designation (“BDD”) from the FDA, the Company has expanded development of the SCD therapy into treatments for patients with cardiorenal syndrome awaiting left ventricular assist device implantation, patients with hepatorenal syndrome, patients with end stage renal disease and adult and pediatric patients undergoing cardiac surgery. The BDD enables the potential for a speedier pathway to approval and the ability to have more frequent and flexible meetings with the FDA.

Basis of Presentation and Consolidation

The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim reporting. As permitted under those rules and regulations, certain notes or other financial information normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. The interim unaudited condensed consolidated financial statements have been prepared on the same basis as the annual consolidated financial statements and, in the opinion of management, reflect all adjustments, which include only normal, recurring adjustments that are necessary to present fairly the Company’s results for the interim periods presented. The results from operations for the three and six months ended June 30, 2026, are not necessarily indicative of the results to be expected for the year ending December 31, 2026, or for any future annual or interim period.

The accompanying interim unaudited condensed consolidated financial statements should be read in conjunction with the annual consolidated financial statements and the related notes for the year ended December 31, 2025. There have been no material changes in our significant accounting policies as described in our Annual Report on Form 10-K for the year ended December 31, 2025.

The interim unaudited condensed consolidated financial statements include the consolidated accounts of the Company’s wholly owned subsidiary, SeaStar Medical, Inc. All significant intercompany transactions have been eliminated in consolidation.

On June 7, 2024, the Company effected a 1-for-25 reverse-stock split (the “2024 Reverse Stock Split”) of its issued and outstanding shares of common stock, par value $0.0001 (the “common stock”). Following the effect of the 2024 Reverse Stock Split, each 25 shares of the Company’s common stock that were issued and outstanding automatically converted into one outstanding share of common stock.

On January 5, 2026, the Company elected a 1-for-10 reverse-stock split (the “2026 Reverse Stock Split,” together with the 2024 Reverse Stock Split, the “Reverse Stock Splits”) of its issued and outstanding shares of common stock, par value $0.0001. Following the effect of the 2026 Reverse Stock Split, each 10 shares of the Company’s common stock that were issued and outstanding automatically converted into one outstanding share of common stock.

Combined, this had the effect of a 1-for-250 reverse stock split. All stock options and warrants of the Company outstanding immediately prior to each of the Reverse Stock Splits were proportionally adjusted except for the Listed Warrants and the private placement warrants that were issued as part of the Special Purpose Acquisition Corporation transaction that closed on October 28, 2022, which total 16,788,000 outstanding warrants in the aggregate (the “Unadjusted Warrants”). The Unadjusted Warrants each retained an $11.50 exercise price and require the exercise of 250 warrants to purchase one share of common stock. Unless otherwise indicated, all other share and per share amounts in this quarterly report reflect the effect of the Reverse Stock Splits. The par value of the Company’s common stock remained unchanged at $0.0001 per share and the number of authorized shares of common stock remained the same after each of the Reverse Stock Splits.

Segment Information

The Company is comprised of a single reportable segment, its Device Segment. This organizational structure aligns with how our Chief Operating Decision Maker (“CODM”), the Chief Executive Officer, manages the Company’s business, including resource allocation and performance assessment. The Company is focused entirely on the development, regulatory approval and commercialization of the Company’s adult and pediatric SCDs. The Company had a total of 18 and 17 employees as of June 30, 2026 and December 31, 2025, respectively, and total assets of $8.6 million and $14.2 million, as of June 30, 2026 and December 31, 2025, respectively.

For segment reporting purposes, the CODM uses operating profit/(loss) to evaluate segment performance and allocate resources. As a Company that only recently began commercial sales of QUELIMMUNE, the CODM is primarily focused on evaluating the overall spending for research and development activities needed to fund further development of the SCDs, and general and administrative activities incurred to support the research, development and commercial activities of the Company. Accounting policies associated with the Company’s sole segment are the same as those described in Note 2. See Note 14 for Segment Reporting information.

Liquidity and Going Concern

The Company incurred losses of $7.3 million for the six months ended June 30, 2026. As of June 30, 2026, the Company has an accumulated deficit of $159.0 million and cash of $7.0 million. The Company does not believe that its cash on hand will be sufficient to enable it to fund its operations, including clinical trial expenses and capital expenditure requirements for at least 12 months from the issuance of these unaudited condensed consolidated financial statements. The Company believes that these conditions raise substantial doubt about its ability to continue as a going concern.

The Company’s need for additional capital will depend in part on the scope and costs of its development activities. To date, the Company has generated approximately $2.5 million revenue from the sales of its commercialized product, QUELIMMUNE, to fund its operations. Its ability to generate meaningful product revenue will depend on the progress of the commercial launch of QUELIMMUNE and successful development and eventual commercialization of the adult SCD. Until such time, if ever, the Company expects to finance its operations through the sale of equity or debt securities, borrowing under credit facilities, or through potential collaborations, other strategic transactions or government and other grants. Adequate capital may not be available to the Company when needed or on acceptable terms.

If the Company is unable to raise capital, it could be forced to delay, reduce, suspend, or cease its research and development programs or any future commercialization efforts, which would have a negative impact on its business, prospects, operating results and financial condition. The accompanying unaudited condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern and do not include adjustments that might result from the outcome of this uncertainty. This basis of accounting contemplates the recovery of the Company’s assets and the satisfaction of liabilities in the normal course of business.

Risks and Uncertainties

The Company is subject to risks common to early-stage companies in the medical technology industry including, but not limited to, new medical and technological innovations, dependence on key personnel, protection of proprietary technology, and product liability. There can be no assurance that the Company’s products or services will be accepted in the marketplace, nor can there be any assurance that any future products or services can be developed or deployed at an acceptable cost and with appropriate performance characteristics, or that such products or services will be successfully marketed, if at all. These factors could have a materially adverse effect on the Company’s future financial results, financial position and cash flows.

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
Cash flows from operating activities
Net Income (Loss) Attributable to Parent	$ (7,251)	$ (5,774)
Adjustments to reconcile net loss to net cash used in operating activities
Amortization of deferred financing costs	14	18
Change in fair value of liability classified warrants	(0)	(32)
Shares issued for the standby equity purchase agreement commitment fee	0	298
Stock-based compensation	(8)	264
Change in operating assets and liabilities
Accounts receivables	29	(105)
Inventory	(11)	(77)
Prepaid expenses	313	784
Other assets	157	156
Accounts payable	(198)	112
Accrued expenses	1,200	(1,305)
Net cash used in operating activities	(5,755)	(5,661)
Cash flows from financing activities
Proceeds from issuance of shares, net of offering costs	1,139	5,154
Proceeds from exercise warrants	0	2
Proceeds of pre-funded warrants	0	5,580
Payment of notes payable	(405)	(592)
Net cash provided by financing activities	734	10,144
Net increase (decrease) in cash	(5,021)	4,483
Cash, beginning of period	11,980	1,819
Cash, end of period	$ 6,959	$ 6,302

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Allowance for credit losses	$ 2	$ 3
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, authorized (in shares)	10,000,000	10,000,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized (in shares)	425,000,000	450,000,000
Common stock, issued (in shares)	4,259,842	3,844,613
Common stock, outstanding (in shares)	4,259,842	3,844,613

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

The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.

Number of shares issued for nonredeemable preferred shares and preferred shares redeemable solely at option of issuer. Includes, but is not limited to, preferred shares issued, repurchased, and held as treasury shares. Excludes preferred shares classified as debt.

Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480100/505-10-S45-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477657/942-210-S45-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478478/942-210-S50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(19))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480657/210-10-S50-11

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(28))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.6-05(4))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(4)(b))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04(16)(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(7))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3

Note 11 - Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2026

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

	*Fair Value Measurements at June 30, 2026*
	*(Level 1)*		*(Level 2)*		*(Level 3)*		*Total*
*Liabilities:*
Liability classified warrants	$	—	$	—	$	1	$	1
	$	—	$	—	$	1	$	1

	*Fair Value Measurements at December 31, 2025*
	*(Level 1)*		*(Level 2)*		*(Level 3)*		*Total*
*Liabilities:*
Liability classified warrants	$	—	$	—	$	1	$	1
Total	$	—	$	—	$	1	$	1

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

Level 3 Roll Forward	*Liability Classified Warrants*
Balance December 31, 2025	$	1
Additions		—
Cash paid to settle		—
Shares issued upon conversion or exercise		—
Changes in fair value		—
Balance June 30, 2026	$	1

Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]

	June 30,			December 31,
	2026			2025
Expected volatility		130.00	%		130.00	%
Equivalent term		1.325			1.825
Risk-free rate		4.04	%		3.48	%
Dividend yield		0.00	%		0.00	%
Stock price	$	3.67		$	2.40
Strike price	$	2,875.00		$	2,875.00

Note 8 - Warrants (Tables)

6 Months Ended

Jun. 30, 2026

Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]

	*June 30, 2026*		*December 31, 2025*
*Liability Classified Warrants*
Private Placement Warrants		22,952		22,952
PIPE Investor Warrants		2,000		2,000
*Subtotal*		24,952		24,952

*Equity Classified Warrants*
August 2025 Warrants		530,779		530,779
July 2025 Warrants		560,944		560,944
June 2025 Warrants		994,616		994,616
February 2025 Warrants		377,648		377,648
July 2024 Warrants		101,422		101,422
January 2024 Warrants		67,213		67,213
Public Stockholders’ Warrants		42,200		42,200
Legacy Warrants		150		150
*Subtotal*		2,674,972		2,674,972
*Grand Total*		2,699,924		2,699,924

Schedule of Inputs for Warrant Tranches [Table Text Block]

June 30, 2026	*Warrant Share Equivalents*		*Weighted-Average Strike Price*		*Weighted-Average Time to Maturity*
*Liability Classified Warrants*
Private Placement Warrants		22,952	$	2,875.00		1.33
PIPE Investor Warrants		2,000	$	2,875.00		1.33

*Equity Classified Warrants*
August 2025 Warrants		530,779	$	7.85		4.12
July 2025 Warrants		560,944	$	6.59		4.11
June 2025 Warrants		994,616	$	6.57		2.65
February 2025 Warrants		377,648	$	17.34		3.74
July 2024 Warrants		101,422	$	107.23		3.03
January 2024 Warrants		67,213	$	238.16		2.94
Public Stockholders’ Warrants		42,200	$	2,875.00		1.33
Legacy SeaStar Inc. Warrants		150	$	2,500.00		0.67

December 31, 2025	*Warrant Share Equivalents*		*Weighted-Average Strike Price*		*Weighted-Average Time to Maturity*
*Liability Classified Warrants*
Private Placement Warrants		22,952	$	2,875.00		1.82
PIPE Investor Warrants		2,000	$	2,875.00		1.82

*Equity Classified Warrants*
August 2025 Warrants		530,779	$	7.85		4.61
July 2025 Warrants		560,944	$	6.59		4.61
June 2025 Warrants		994,616	$	6.57		3.15
February 2025 Warrants		377,648	$	17.34		4.24
July 2024 Warrants		101,422	$	107.23		3.53
January 2024 Warrants		67,213	$	238.16		3.44
Public Stockholders’ Warrants		42,200	$	2,875.00		1.82
Legacy SeaStar Inc. Warrants		150	$	2,500.00		1.17

Note 12 - Income Taxes

6 Months Ended

Jun. 30, 2026

Income Tax Disclosure [Text Block]

Note 12. Income Taxes

In accordance with U.S. GAAP, a valuation allowance should be provided if it is more likely than not that some or all of the Company’s deferred tax assets will not be realized. The Company’s ability to realize the benefit of its deferred tax assets will depend on the generation of future taxable income. Except as noted below, due to the uncertainty of future profitable operations and taxable income, the Company has recorded a full valuation allowance against its net deferred tax assets. The Company has recognized an insignificant provision for certain minimum state taxes of approximately $3 thousand as of June 30, 2026.

The Company believes its tax filing position and deductions related to tax periods subject to examination will be sustained under audit and, therefore, has no reserve for uncertain tax positions.

The entire disclosure for income tax.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 740
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477617/942-740-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478822/944-740-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
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-Section 50
-Paragraph 12C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12C

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12B

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477891/740-270-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-13

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/740/tableOfContent

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-14

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
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-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-21

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
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-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-17

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Subparagraph (SAB Topic 11.C)
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-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-2

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
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-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

Note 9 - Stock-Based Compensation Awards (Tables)

6 Months Ended

Jun. 30, 2026

Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]

	*Three Months Ended June 30,*					*Six Months Ended June 30,*
($ in thousands)	*2026*			*2025*		*2026*			*2025*
Research and development	$	42		$	23	$	75		$	46
General and administrative		(141	)		74		(83	)		218
Total stock-based compensation	$	(99	)	$	97	$	(8	)	$	264

Share-Based Payment Arrangement, Option, Activity [Table Text Block]

	*Options*			*Weighted-Average Exercise Price*		*Total Intrinsic Value*		*Weighted-Average Remaining Contractual Life (Years)*
Outstanding at December 31, 2025		1,123		$	460.00	$	—		7.2
Exercised		—
Issued		—
Forfeited / cancelled		(48	)	$	460.00
Outstanding at June 30, 2026		1,075		$	460.00	$	—		6.7
Vested and exercisable at June 30, 2026		1,075		$	460.00	$	—		6.7

	*Options*		*Weighted-Average Exercise Price*		*Total Intrinsic Value*		*Weighted-Average Remaining Contractual Life (Years)*
Outstanding at December 31, 2025		689	$	533.00	$	—		4.4
Exercised		—
Issued		—
Forfeited / cancelled		—
Outstanding at June 30, 2026		689	$	533.00	$	—		3.9
Vested and exercisable at June 30, 2026		689	$	533.00	$	—		3.9

The 2022 Omnibus Equity Incentive Plan [Member]

Share-Based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block]

	*Number of RSU*			*Weighted-Average Grant Date Fair Value (per share)*
Outstanding at December 31, 2025		25,870		$	30.50
Granted		138,000
Vested		(4,976	)
Forfeited / cancelled		—
Outstanding at June 30, 2026		158,894		$	6.17

Condensed Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Unaudited) - USD ($) $ in Thousands	Equity Offering, Including Pre-funded Warrants [Member] Common Stock [Member]	Equity Offering, Including Pre-funded Warrants [Member] Additional Paid-in Capital [Member]	Equity Offering, Including Pre-funded Warrants [Member] Retained Earnings [Member]	Equity Offering, Including Pre-funded Warrants [Member]	Standby Equity Purchase Agreement Fees [Member] Common Stock [Member]	Standby Equity Purchase Agreement Fees [Member] Additional Paid-in Capital [Member]	Standby Equity Purchase Agreement Fees [Member] Retained Earnings [Member]	Standby Equity Purchase Agreement Fees [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2024									597,725
Balance at Dec. 31, 2024									$ 2	$ 137,379	$ (139,564)	$ (2,183)
Issuance of shares - exercise of warrants (in shares)									207,042
Issuance of shares - exercise of warrants									$ 0	2	0	2
Issuance of shares - equity offering (including pre-funded warrants), net of issuance costs (in shares)	120,214
Issuance of shares - equity offering (including pre-funded warrants), net of issuance costs	$ 0	$ 6,351	$ 0	$ 6,351
Issuance of shares - vesting of restricted stock units (in shares)									798
Issuance of shares - vesting of restricted stock units									$ 0	0	0	0
Stock-based compensation									0	167	0	167
Net loss									$ 0	0	(3,772)	(3,772)
Balance (in shares) at Mar. 31, 2025									925,779
Balance at Mar. 31, 2025									$ 2	143,899	(143,336)	565
Balance (in shares) at Dec. 31, 2024									597,725
Balance at Dec. 31, 2024									$ 2	137,379	(139,564)	(2,183)
Net loss												(5,774)
Balance (in shares) at Jun. 30, 2025									1,734,331
Balance at Jun. 30, 2025									$ 2	148,677	(145,338)	3,341
Balance (in shares) at Mar. 31, 2025									925,779
Balance at Mar. 31, 2025									$ 2	143,899	(143,336)	565
Issuance of shares - equity offering (including pre-funded warrants), net of issuance costs (in shares)	784,378				23,641
Issuance of shares - equity offering (including pre-funded warrants), net of issuance costs	$ 0	4,383	0	4,383	$ 0	$ 298	$ 0	$ 298
Issuance of shares - vesting of restricted stock units (in shares)									533
Issuance of shares - vesting of restricted stock units									$ 0	0	0	0
Stock-based compensation									0	97	0	97
Net loss									$ 0	0	(2,002)	(2,002)
Balance (in shares) at Jun. 30, 2025									1,734,331
Balance at Jun. 30, 2025									$ 2	148,677	(145,338)	3,341
Balance (in shares) at Dec. 31, 2025									3,844,613
Balance at Dec. 31, 2025									$ 4	162,126	(151,714)	10,416
Issuance of shares - equity offering (including pre-funded warrants), net of issuance costs (in shares)	149,064
Issuance of shares - equity offering (including pre-funded warrants), net of issuance costs	$ 0	329	0	329
Issuance of shares - vesting of restricted stock units (in shares)									42
Issuance of shares - vesting of restricted stock units									$ 0	0	0	0
Stock-based compensation									0	91	0	91
Net loss									$ 0	0	(3,521)	(3,521)
Balance (in shares) at Mar. 31, 2026									3,993,719
Balance at Mar. 31, 2026									$ 4	162,546	(155,235)	7,315
Balance (in shares) at Dec. 31, 2025									3,844,613
Balance at Dec. 31, 2025									$ 4	162,126	(151,714)	10,416
Net loss												(7,251)
Balance (in shares) at Jun. 30, 2026									4,259,842
Balance at Jun. 30, 2026									$ 4	163,257	(158,965)	4,296
Balance (in shares) at Mar. 31, 2026									3,993,719
Balance at Mar. 31, 2026									$ 4	162,546	(155,235)	7,315
Issuance of shares - equity offering (including pre-funded warrants), net of issuance costs (in shares)	262,716
Issuance of shares - equity offering (including pre-funded warrants), net of issuance costs	$ 0	$ 810	$ 0	$ 810
Issuance of shares - vesting of restricted stock units (in shares)									3,407
Issuance of shares - vesting of restricted stock units									$ 0	0	0	0
Net loss									0	0	(3,730)	(3,730)
Stock-based compensation									$ 0	(99)	0	(99)
Balance (in shares) at Jun. 30, 2026									4,259,842
Balance at Jun. 30, 2026									$ 4	$ 163,257	$ (158,965)	$ 4,296

Note 3 - Revenues and Contract Obligations (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Revenue from Contract with Customer, Excluding Assessed Tax	$ 615	$ 338	$ 1,110	$ 631

Note 15 - Subsequent Events

6 Months Ended

Jun. 30, 2026