14.

Segment Information

 

Segment reporting is prepared on the same basis that our chief executive officer, who is our CODM, manages the business, makes operating decisions and assesses performance. The Company operates in one segment. The Company’s business is research and development of drug candidates. Costs, including supplies, outsourced development, personnel costs and other research and development costs are tracked to reported by major program. Facility and equipment costs are not allocated to programs. Research and development expenses are summarized by program in the table below:

 

   

Year Ended December 31,

 
   

2024

   

2023

 
   

(000's)

 

Licensing revenue

  $ 850     $  
                 

Personnel

    9,918       7,568  

General

    3,965       3,647  

Tovecimig

    23,177       21,824  

CTX-471

    2,879       2,846  

CTX-8371

    2,403       2,235  

Research and development

    42,342       38,120  

Personnel

    3,818       2,623  

General

    4,661       4,054  

Stock-based compensation

    6,654       5,566  

General and administrative

    15,133       12,243  

Other income

    7,250       7,869  

Net loss

  $ (49,375 )   $ (42,494 )

 

 

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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.