12. Segment Reporting

The Company has one reportable segment, cell engineering technology. The cell engineering technology segment generates revenue principally from the sale of instruments and PAs and consumables, and research and clinical license fees to the Company’s customers, as well as program-related revenues as our SPL customers achieve development and regulatory milestones. The cell engineering technology used in the Company’s license revenue arrangements and instrument sales arrangements is deployed and implemented by customers in a similar manner, and brings the Company similar economic outcomes. The accounting policies of the cell engineering technology segment are the same as those described in the summary of significant accounting policies. The Company’s chief operating decision maker (“CODM”) is the executive team which includes the Chief Executive Officer and Chief Financial Officer. The CODM assesses performance for the cell engineering technology segment and decides how to allocate resources based on net loss and core revenues. Core revenue includes sales of instruments, PAs and consumables, assay and other service revenue, as well as fees from research and clinical licenses, while non-core revenue relates to SPL program-related revenue. We recognize both core and non-core revenue in accordance with US GAAP. The CODM uses net loss to determine whether to further resources in the cell engineering technology segment or into other parts of the entity such as for acquisitions. The CODM also uses core revenue to assess performance of the segment and establishing Management’s compensation. The measure of segment assets is reported on the consolidated balance sheet as total assets. The Company does not have intra-entity sales or transfers.

The CODM is regularly provided with the following significant segment expenses which are included in the measurement of the single measure of profit: net loss:

Year Ended December 31, 

  ​ ​ ​

2025

  ​ ​ ​

2024

Core revenue

$

29,603

$

32,512

Non-core revenue

 

3,423

 

6,115

Total revenue

 

33,026

 

38,627

Cost of goods sold

6,222

7,100

Gross profit

26,804

31,527

Expenses:

 

  ​

 

  ​

Research and development

19,767

19,264

Sales and marketing

 

18,516

 

23,741

General and administrative

 

23,425

 

22,493

Goodwill impairment

3,554

Depreciation and amortization

4,226

4,143

Stock-based compensation

 

9,213

 

13,083

Total operating expenses

78,701

82,724

Other income

7,267

10,142

 

 

  ​

Net loss

$

(44,630)

$

(41,055)

Revenue by geographic location is provided below. Other than the United States, no jurisdiction accounted for greater than 10% of the Company’s revenues for the year ended December 31, 2025 and 2024.

Year Ended December 31, 

  ​ ​ ​

2025

  ​ ​ ​

2024

Revenue

Inside the United States

$

21,078

$

25,768

Outside the United States

 

11,948

 

12,859

Total revenue

$

33,026

$

38,627

As of December 31, 2025, and 2024, substantially all of the Company’s assets were located in the United States.

Historical Timeline

Fiscal YearFiled
2025Mar 25, 2026Showing above
2024Mar 11, 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.