Note 13. Segment Reporting

The Company has one reportable segment, which is the business of extending healthy human life by targeting molecular causes of aging.

The Company’s CODM is its chief executive officer. When evaluating the Company's financial performance, the CODM reviews total operating expenses and expense by function to make decisions on a company-wide basis.

As a single reportable segment entity, the determined measure of profit or loss is the Company’s consolidated net income (loss). Consolidated asset information for the Company’s single reportable segment is presented in the Company’s consolidated balance sheets.

The table below is a summary of the segment net loss, including significant segment expenses:

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

Collaboration revenue

 

$

8,995

 

 

$

 

Segment expenses:

 

 

 

 

 

 

Direct program costs

 

 

49,449

 

 

 

37,132

 

Indirect research and development expenses

 

 

24,517

 

 

 

21,904

 

General and administrative

 

 

27,809

 

 

 

19,158

 

Total operating and segment expenses

 

$

101,775

 

 

$

78,194

 

Loss from operations

 

$

(92,780

)

 

$

(78,194

)

Interest and other income (expense), net

 

 

12,175

 

 

 

7,085

 

Segment and consolidated net loss

 

$

(80,605

)

 

$

(71,109

)

Historical Timeline

Fiscal YearFiled
2025Mar 24, 2026Showing above
2024Mar 20, 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.