Segment Reporting
Long-Lived Assets
Long-lived assets, which consist of property and equipment, net, and operating lease right-of-use assets, net, as reported in the Company’s consolidated balance sheets, were attributed to the following geographic areas (in thousands):
December 31,
2025
2024
United Kingdom
$127,658 $104,160 
United States
455 891 
Europe
390 — 
Total Long-Lived Assets$128,503 $105,051 
For the year ended December 31, 2025, the Company recognized an impairment of long-lived assets relating to the operating lease right-of-use assets and related property and equipment of $0.3 million related to a leased property in Enfield, United Kingdom. For the year ended December 31, 2024, the Company recognized an impairment loss on operating lease right-of-use assets and related property and equipment of $0.4 million related to another leased property in Enfield, United Kingdom.
Revenue
Revenue recognized by geographic area are disclosed in Note 3, Revenue.
Segment profit or loss
The table below is a summary of the segment profit or loss, including significant segment expenses (in thousands):
December 31,
2025
2024
Total revenue, net
$75,388 $10,120 
Less operating expenses:
Cost of sales
(96,369)(11,387)
Research and clinical development
(56,848)(37,831)
Product delivery(21,739)(78,428)
Commercial and Medical affairs
(70,916)(55,219)
Support functions(80,899)(66,300)
Other segment expenses, net (1)
(19,161)(2,381)
Total operating expenses(345,932)(251,546)
Operating loss(270,544)(241,426)
Other income, net515 220 
Foreign exchange gains (losses)
2,163 (989)
Interest income18,980 32,355 
Interest expense, net
(36,670)(9,294)
Income tax expense
(1,972)(1,528)
Segment and consolidated net loss$(287,528)$(220,662)
(1) Other segment expenses, net include U.K. research and development tax credits, depreciation, amortization and share-based compensation expenses.

Historical Timeline

Fiscal YearFiled
2025Mar 27, 2026Showing above
2024Mar 20, 2025
2023Mar 21, 2024

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.