EyePoint, Inc. Segments Disclosure
Business Segment
The Company operates in one business segment, which is the business of developing and commercializing innovative ophthalmic products for the treatment of eye diseases. Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker (CODM) in making decisions regarding resource allocation and assessing performance. The Company's CODM is the . The CODM made such decisions and assessed performance at the Company level, as one segment.
Significant segment expenses are as follows (in thousands):
|
December 31, |
|
||||||
|
|
2025 |
|
|
2024 |
|
||
|
|
|
|
|
|
|
||
Total revenues |
|
$ |
31,371 |
|
|
$ |
43,273 |
|
DURAVYU direct research and development expense |
|
|
(149,293 |
) |
|
|
(70,818 |
) |
Other direct research and development expense |
|
|
(3,036 |
) |
|
|
(2,656 |
) |
Personnel expense (including stock based compensation) |
|
|
(83,471 |
) |
|
|
(84,730 |
) |
Facilities expense |
|
|
(6,638 |
) |
|
|
(3,921 |
) |
Depreciation and amortization |
|
|
(2,309 |
) |
|
|
(1,540 |
) |
Intellectual property expense |
|
|
(898 |
) |
|
|
(1,361 |
) |
Legal, corporate and professional expenses |
|
|
(12,916 |
) |
|
|
(10,177 |
) |
Provision for income taxes |
|
|
(279 |
) |
|
|
(90 |
) |
Interest and other income, net |
|
|
11,751 |
|
|
|
15,074 |
|
Other segment expenses* |
|
|
(16,244 |
) |
|
|
(13,924 |
) |
Net loss |
|
|
(231,962 |
) |
|
|
(130,870 |
) |
*Other segment expenses include cost of goods sold and other expenses required to operate as a public company, such as insurance, software and contracted services.
Geographic Area Information
The following table summarizes the Company’s revenues and long-lived assets, net by geographic area (in thousands):
|
|
Revenues |
|
|
Long-Lived Assets, Net |
|
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|
|
Year ended |
|
|
Year ended |
|
|
|
|
|
|
|
||||
|
|
December 31, |
|
|
December 31, |
|
|
December 31, |
|
|
December 31, |
|
||||
|
|
2025 |
|
|
2024 |
|
|
2025 |
|
|
2024 |
|
||||
U.S. |
|
$ |
29,979 |
|
|
$ |
42,049 |
|
|
$ |
9,023 |
|
|
$ |
8,177 |
|
China |
|
|
1,292 |
|
|
|
1,124 |
|
|
|
— |
|
|
|
— |
|
UK |
|
|
100 |
|
|
|
100 |
|
|
|
— |
|
|
|
— |
|
Consolidated |
|
$ |
31,371 |
|
|
$ |
43,273 |
|
|
$ |
9,023 |
|
|
$ |
8,177 |
|
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 5, 2026 | Showing above |
| 2024 | Mar 6, 2025 | |
| 2023 | Mar 8, 2024 | |
| 2022 | Mar 10, 2023 | |
| 2021 | Mar 14, 2022 | |
| 2020 | Mar 12, 2021 | |
| 2019 | Mar 16, 2020 | |
| 2018 | Sep 18, 2018 | |
| 2017 | Sep 13, 2017 | |
| 2016 | Sep 13, 2016 | |
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.