IDEAYA Biosciences, Inc. Segments Disclosure
13. Segment Information
The Company operates and manages its business as one operating and reportable segment, which is the business of research and development for oncology-focused precision medicine. The Company’s chief operating decision maker (“CODM”) is its
In addition to the significant expense categories included within net income presented on the Company's statements of operations and comprehensive loss, see below for disaggregated research and development expenses:
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Year Ended December 31, |
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2025 |
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2024 |
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2023 |
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External clinical development expenses (1): |
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Darovasertib |
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$ |
98,071 |
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$ |
55,335 |
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$ |
25,829 |
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IDE397 |
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14,662 |
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16,629 |
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11,985 |
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IDE161 |
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7,598 |
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9,743 |
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7,104 |
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IDE849 |
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11,457 |
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75,000 |
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— |
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Personnel related and stock-based compensation |
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67,192 |
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54,543 |
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38,948 |
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Other research and development expenses(2) |
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115,724 |
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83,423 |
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45,642 |
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Total research and development expenses |
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$ |
314,704 |
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$ |
294,673 |
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$ |
129,508 |
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(1) External clinical development expenses include manufacturing and clinical trial costs. These expenses are primarily for services
provided by external consultants, CMOs (“Contract Manufacturing Organizations”) and CROs (“Contract Research
Organizations”)
(2) Other research and development expenses include manufacturing and clinical trial costs for preclinical and earlier clinical stage
programs. These expenses are primarily for services provided by external consultants, CMOs and CROs.
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Feb 17, 2026 | Showing above |
| 2024 | Feb 18, 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.