JUPITER NEUROSCIENCES, INC. Segments Disclosure

Note 9 – Segment Report

 

The Company’s Chief Executive Officer serves as the Chief Operating Decision Maker (“CODM”). The CODM evaluates financial performance and makes resource allocation decisions based on the operating results of the Company’s reportable segments.

 

Effective October 1, 2025, the Company operates through two reportable segments under ASC 280, Segment Reporting: (i) its premium nutritional supplements, and (ii) pharmaceutical operations focused on drug candidates for CNS and rare orphan diseases.

 

Premium Nutritional Supplements

 

This segment includes all activities related to the commercialization and sale of the Company’s Nugevia product line. Activities within this segment primarily consist of marketing, distribution, sales, customer support, and related supply chain management associated with Nugevia products.

 

Pharmaceutical Operations

 

This segment includes all activities related to the research, development, and regulatory advancement of JOTROL™, the Company’s proprietary resveratrol-based therapeutic candidate, which is being developed to address unmet medical needs and improve patient outcomes. Activities within this segment primarily consist of clinical development, regulatory, manufacturing development, intellectual property protection, and related research and development functions.

 

The CODM assesses segment performance and allocates resources based on segment net loss (income), which represents the primary measure of profit or loss reviewed. The CODM does not evaluate segments using discrete asset or liability information. Accordingly, total assets are reported on a consolidated basis in the accompanying consolidated balance sheets.

 

Allocation Methodology

 

Expenses are attributed to each reportable segment based on the nature of the activity and the function to which the expense relates. Costs that are directly identifiable with a specific segment are recorded to that segment. Selling, general and administrative expenses that benefit both segments are allocated using reasonable and consistently applied methodologies that reflect the estimated level of effort or resources consumed by each segment. These allocation methodologies may include time and effort analyses, headcount, relative revenue, or other activity-based measures, depending on the underlying cost driver.

 

The allocation methodologies are reviewed periodically and refined as necessary to reflect changes in the business. The Company believes such allocations are reasonable and consistent with the manner in which the CODM evaluates segment performance and makes resource allocation decisions.

 

Corporate and other expenses consist primarily of public company costs (including board, investor relations, and SEC reporting expenses), certain executive compensation, certain stock-based compensation, interest income (expense), other income (expense), and income taxes. These costs are not allocated to reportable segments because they are not included in the measures reviewed by the CODM for purposes of assessing segment performance.

 

Segment information for the year ended December 31, 2025 is presented below:

 

Schedule of Segment Reporting Information

		Pharmaceutical Operations				Premium Nutritional Supplements				Total Reportable Segments				Corporate / Other				Consolidated Total
Revenue			-				21,796				21,796				-				21,796
Cost of goods sold			-				4,231				4,231				-				4,231
Research and development			2,086,574				-				2,086,574				-				2,086,574
Selling, general and administrative			817,554				1,179,492				1,997,046				4,842,666				6,839,712
Segment net loss			(2,904,128	)			(1,161,927	)			(4,066,055	)			(4,842,666	)			(8,908,721	)
Other interest income (expense), net			-				-				-				263,824				263,824
Net loss			(2,904,128	)			(1,161,927	)			(4,066,055	)			(4,578,842	)			(8,644,897	)