Artiva Biotherapeutics, Inc. Segments Disclosure
12. Segment Information
The Company operates and manages its business as one reportable and operating segment, which is the business of developing therapies for autoimmune diseases and cancers. The Company’s chief operating decision maker (CODM) is the , who assesses performance of the segment based on net loss, which includes evaluating the progress of ongoing clinical trials. The measure of segment assets is reported on the balance sheet as total assets. All long-lived assets are maintained in the United States. The following table contains information on segment profit or loss, including significant segment expenses (in thousands):
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|
YEAR ENDED DECEMBER 31, |
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|||||
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2025 |
|
|
2024 |
|
||
Revenue |
|
$ |
— |
|
|
$ |
251 |
|
Less: |
|
|
|
|
|
|
||
AB-101 (AlloNK) |
|
|
32,379 |
|
|
|
19,978 |
|
Other programs(a) |
|
|
23 |
|
|
|
330 |
|
Personnel-related |
|
|
39,285 |
|
|
|
30,465 |
|
Other(b) |
|
|
18,123 |
|
|
|
16,760 |
|
Other income, net |
|
|
5,945 |
|
|
|
1,909 |
|
Net loss |
|
$ |
(83,865 |
) |
|
$ |
(65,373 |
) |
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 10, 2026 | Showing above |
| 2024 | Mar 24, 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.