16. Segment

The Company operates as a single operating segment. The Chief Executive Officer is identified as the Chief Operating Decision Maker (“CODM”). The CODM primarily reviews the Company’s financial information on an aggregate basis. The CODM utilizes the aggregated financial information to make strategic decisions, assess performance, and allocate resources across the Company. The aggregate information includes the revenue by collaboration partner, research and development expense by program, as well as net income that is reported on the Statements of Operations and Comprehensive Income (Loss). Net income (loss) is used to monitor budget versus actual results in assessing performance of the segment and in establishing management's compensation. The measure of segment assets is reported on the Balance Sheets as total assets. All of the Company’s long-lived assets are located in the United States. In addition to the revenue by collaborative partners disclosed in Note 8, the CODM reviews the following significant expenses in making decisions about the allocation of resources and assessing performance (in thousands):

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

 

(in thousands)

 

Total revenue

 

$

76,201

 

 

$

138,103

 

External costs incurred by product candidate (target):

 

 

 

 

 

 

CX-904 (EGFRxCD3)

 

 

459

 

 

 

7,487

 

Varseta-M

 

 

24,302

 

 

 

17,846

 

CX-801 (IFNα2b)

 

 

1,627

 

 

 

2,505

 

Other wholly owned and partnered programs

 

 

1,922

 

 

 

7,075

 

General research and development expenses

 

 

7,495

 

 

 

16,288

 

Total external costs

 

 

35,805

 

 

 

51,201

 

Internal costs

 

 

32,923

 

 

 

32,181

 

Research and development expenses

 

 

68,728

 

 

 

83,382

 

General and administrative expenses

 

 

29,837

 

 

 

29,726

 

Total operating expense

 

 

98,565

 

 

 

113,108

 

Income (loss) from operations

 

 

(22,364

)

 

 

24,995

 

Interest income

 

 

5,206

 

 

 

7,136

 

Other income (expense), net

 

 

28

 

 

 

(38

)

Income/(loss) before income taxes

 

 

(17,130

)

 

 

32,093

 

Provision for income taxes

 

 

238

 

 

 

224

 

Net income (loss)

 

$

(17,368

)

 

$

31,869

 

Historical Timeline

Fiscal YearFiled
2025Mar 16, 2026Showing above
2024Mar 6, 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.