8.Significant segment expenses and loss before income taxes

The following table sets forth the significant segment expenses for our one reportable segment (in thousands) that are regularly provided to our CODM:

Year Ended December 31,

2025

2024

Operating expenses

  ​ ​ ​

  ​ ​ ​

Research and development

Direct expenses

Vanoglipel (DA-1241) credits (costs) (1)

$

(845)

$

9,959

DA-1726 costs

5,468

9,397

Other R&D costs (2)

107

303

Indirect expenses

Employee compensation and benefits costs

1,653

1,606

Consulting expenses

419

288

Total research and development

6,802

21,553

General and administrative

Legal and professional fees

3,338

2,864

Consulting expenses

823

1,512

Employee compensation and benefits costs

1,797

1,659

Other expenses (3)

948

1,221

Total general and administrative

6,906

7,256

Total operating expenses

13,708

28,809

Loss from operations

(13,708)

(28,809)

Total other income

735

1,217

Loss before income taxes

$

(12,973)

$

(27,592)

(1)Includes a credit of $1.2 million recorded in 2025 in connection with the close-out of the clinical trial with the clinical research organization.
(2)Includes clinical, non-clinical and preclinical services or other R&D expenses that are not attributable to a single product candidate.
(3)Includes all other general and administrative expenses, such as insurance, software license fees, non-income state taxes, lease rental expenses, etc.

Historical Timeline

Fiscal YearFiled
2025Mar 26, 2026Showing above
2024Mar 20, 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.