Segment Reporting
The Company has one reportable segment. The Company’s chief operating decision maker is the Chief Executive Officer and President. The accounting policies of the single segment are the same as those described in the summary of significant accounting policies. The chief operating decision maker assesses performance for the single segment and decides how to allocate resources based on net loss that also is reported on the statement of operations and comprehensive loss as consolidated net loss. The chief operating decision maker uses net loss to monitor budget versus actual results and to evaluate the overall cash burn of the business.
Year ended December 31,
20252024
(in thousands)
Revenue$14,083 $6,171 
Less:
Research and development employee expense, lab supplies and overhead13,961 26,613 
Imdusiran IM-PROVE I, II & III clinical trials expense4,824 15,735 
AB-101-001 Phase 1a/1b clinical trial expense6,220 10,196 
Other early research and development programs expense236 1,493 
General and administrative expense15,893 22,108 
Restructuring expense12,939 3,720 
Other segment expense (1)(1,747)2,811 
Add:
Interest income4,068 6,585 
Gain on sale of property and equipment674 — 
Segment net loss$(33,501)$(69,920)
Adjustments and reconciling items— — 
Consolidated net loss$(33,501)$(69,920)

(1) Other segment expense includes the change in the fair value of contingent consideration, non-cash interest expenses and foreign currency exchange gains and losses.

Historical Timeline

Fiscal YearFiled
2025Mar 23, 2026Showing above
2024Mar 27, 2025

About Segments Disclosures

Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.

Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.