Segment Information
The Company operates as one reportable segment in the United States, which includes all activities related to the development and commercialization of its DNA medicines to help treat and protect people from HPV-associated diseases, cancer and infectious diseases.
The Company's Chief Executive Officer (CEO) is its Chief Operating Decision Maker (CODM), responsible for allocating resources and assessing Company performance using aggregated financial information. Utilizing aggregated financial information enables the CODM to determine the most appropriate resource allocation across the organization, research and development projects or other initiatives consistent with the Company's corporate objectives. The CODM primarily uses total net loss as reported on the statements of operations and comprehensive loss to measure segment loss, supplemented by certain additional significant expense details reflected in the table below. The measure of segment assets is reported on the consolidated balance sheet as total assets.
Detailed information regarding the Company's single operating segment's revenues, expenses and operating loss are as follows:
Year Ended December 31,
20252024
Revenue from collaborative arrangement
$65,343 $217,756 
Less:
Research and development:
     INO-310713,167,279 29,930,344 
     INO-3112 and other Immuno-oncology2,336,954 3,358,562 
     Other research and development programs (a)3,868,450 2,943,744 
     Engineering and device-related18,102,947 19,393,929 
     Stock-based compensation1,481,476 2,821,226 
     Other unallocated expenses 15,249,768 17,172,535 
General and administrative32,680,573 36,996,338 
Total operating expenses86,887,447 112,616,678 
Interest income2,420,160 4,766,993 
Interest expense— (177,833)
Change in fair value of common stock warrant liabilities493,231 2,808,608 
Gain (loss) on investment in affiliated entity489,844 (1,166,443)
Net unrealized gain on available-for-sale equity securities1,114,781 2,077,182 
Other expense, net(2,641,813)(3,163,711)
Net loss$(84,945,901)$(107,254,126)

(a) Includes DMAb, DPROT and other research and development programs, net of contributions received from grant agreements and recorded as contra-research and development expense.

Historical Timeline

Fiscal YearFiled
2025Mar 12, 2026Showing above
2024Mar 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.