(14)
Segment Reporting

The Company operates and manages the business as one reporting and one operating segment, which is the business of developing immunology and oncology therapies. Cullinan has determined that its Chief Executive Officer is the chief operating decision maker ("CODM"). Cullinan’s CODM reviews financial information on an aggregate basis and uses net loss attributable to Cullinan as presented in the consolidated statement of operations and comprehensive income (loss) for purposes of allocating resources and evaluating financial performance.

Financial information of the Company’s reportable segment for 2025 and 2024 are as follows (in thousands):

 

 

2025

 

 

2024

 

Research and development ("R&D") programs:

 

 

 

 

 

 

CLN-049

 

$

17,088

 

 

$

7,508

 

CLN-418

 

 

 

 

 

6,471

 

CLN-617

 

 

6,778

 

 

 

4,403

 

CLN-619

 

 

23,118

 

 

 

25,096

 

CLN-978

 

 

23,074

 

 

 

14,833

 

Early-stage programs

 

 

6,286

 

 

 

5,938

 

Velinotamig

 

 

1,619

 

 

 

 

Zipalertinib

 

 

33,548

 

 

 

31,875

 

Total R&D program expense

 

 

111,511

 

 

 

96,124

 

Equity-based compensation

 

 

36,040

 

 

 

37,824

 

R&D personnel and operations

 

 

39,986

 

 

 

31,532

 

General and administrative personnel

 

 

13,572

 

 

 

14,578

 

License agreement obligations

 

 

20,303

 

 

 

100

 

Other segment expenses(1)

 

 

20,236

 

 

 

16,761

 

Loss from operations

 

 

(241,648

)

 

 

(196,919

)

Other income (expense):

 

 

 

 

 

 

Interest income

 

 

22,212

 

 

 

29,660

 

Other income (expense), net

 

 

(443

)

 

 

(199

)

Net loss before income taxes

 

 

(219,879

)

 

 

(167,458

)

Income tax expense (benefit)

 

 

 

 

 

117

 

Net loss

 

 

(219,879

)

 

 

(167,575

)

Net loss attributable to noncontrolling interests

 

 

 

 

 

(192

)

Net loss attributable to Cullinan

 

$

(219,879

)

 

$

(167,383

)

(1)
Other segment expenses for 2025 and 2024 include legal fees relating to patent and corporate matters; professional fees for accounting, auditing, tax, and administrative consulting services; insurance costs; marketing expenses; depreciation; and other operating costs.

All of the Company’s long-lived assets were located in the U.S. as of each of December 31, 2025 and 2024. Expenditures for additions to long-lived assets included purchases of property and equipment for 2025. There were no expenditures for long-lived assets in 2024.

Historical Timeline

Fiscal YearFiled
2025Mar 10, 2026Showing above
2024Feb 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.