Entera Bio Ltd. Segments Disclosure
| a. |
The Company operates in Israel as a operating segment. The Company’s Chief Executive Officer is the chief operating decision marker (the “CODM”). The CODM makes decisions on resource allocation, assesses performance of the business and monitors budget versus actual results on a consolidated basis.
|
| b. |
Segment information:
|
|
Year ended December 31
|
||||||||
|
2025
|
2024
|
|||||||
|
Revenues
|
$
|
42
|
$
|
181
|
||||
|
Less:
|
||||||||
|
Research and development, net:
|
||||||||
|
Sub-contractors and consulting expense (EB613)
|
$
|
2,095
|
$
|
1,360
|
||||
|
Net expenses related to 2025 Collaboration Agreement
|
437
|
-
|
||||||
|
Payroll and related expenses
|
1,597
|
1,473
|
||||||
|
Share-based compensation
|
1,143
|
840
|
||||||
|
Rent and related expenses
|
398
|
340
|
||||||
|
Other development expenses*
|
334
|
486
|
||||||
|
Other segment expenses**
|
5,477
|
5,223
|
||||||
|
Segment net loss
|
$
|
11,439
|
$
|
9,541
|
||||
|
* Other development expenses include materials and productions and others.
** Other segment expenses include payroll and related expenses, share-based compensation, legal and audit and related fees and others.
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| c. |
Long lived assets are located in Israel.
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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.