NOTE 11 – SEGMENT INFORMATION

 

The Company operates and manages its business as one reportable and operating as a clinical stage biopharmaceutical company. The Company’s current focus is on developing oncolytic immunotherapies for the treatment of cancer. The Company’s Chief Operating Decision Maker (CODM) reviews financial information presented and decides how to allocate resources based on net income (loss). Net income (loss) is used for evaluating financial performance.

 

Significant segment expenses include research and development, salaries, insurance, and stock-based compensation. Operating expenses include all remaining costs necessary to operate our business, which primarily include external professional services and other administrative expenses. The following table presents the significant segment expenses and other segment items regularly reviewed by the Company’s CODM:

 SCHEDULE OF SEGMENT INFORMATION 

         
   Year ended December 31, 
   2025   2024 
   (in thousands) 
Revenue  $8   $8 
           
Less:          
Research and development, excluding salaries   12,904    12,144 
Salaries   4,038    3,764 
Insurance   857    966 
Stock-based compensation   7,576    8,114 
Operating expenses   5,709    3,062 
Other income   1,069    1,827 
Net loss  $(32,145)  $(29,869)

 

 

Historical Timeline

Fiscal YearFiled
2025Mar 19, 2026Showing above
2024Mar 28, 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.