Note 15. Segment Information
The Company operates as one operating segment. The Company’s CODM is its Chief Executive Officer, who reviews financial information presented on a consolidated basis. The CODM uses consolidated net loss and net cash used in operations to assess financial performance and allocate resources. These financial metrics are used by the CODM to make key operating decisions, such as the allocation of budget between research and development and selling, general and administrative expenses and determination of cash from financing activities required.
The following table presents selected financial information with respect to the Company’s single operating segment for the years ended December 31, 2025 and 2024:
Year Ended
December 31,
(in thousands)20252024
Service revenue$1,110 $2,114 
Cost of revenue66 
Gross profit1,108 2,048 
Operating expenses:
Research and development expenses9,190 9,782 
Selling, general and administrative expenses19,173 21,949 
Total operating expenses28,363 31,731 
Loss from operations(27,255)(29,683)
Other income (expense), net:
Realized loss on disposal of assets— (188)
Interest income57 25 
Interest expense(677)(395)
Loss on debt extinguishment(2,827)(4,258)
Change in fair value of convertible debt carried at fair value(835)— 
Change in fair value of warrant liability2,330 — 
Other expense(1,261)(447)
Total other income (expense), net(3,213)(5,263)
Net loss$(30,468)$(34,946)
See the consolidated financial statements for other financial information regarding the Company’s operating segment. The Company’s long-lived tangible assets, as well as the Company’s operating ROU assets recognized on the consolidated balance sheets are located in the United States.

Historical Timeline

Fiscal YearFiled
2025Mar 31, 2026Showing above
2024Apr 1, 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.