Note 14 — Segment Reporting

We operate in one business segment which focuses on applying our expertise to develop novel drug candidates. Our business offerings have similar economics and other characteristics, including the nature of products and manufacturing processes, types of customers, distribution methods and regulatory environment. We are comprehensively managed as one business segment by our Chief Executive Officer, who is our chief operating decision maker (CODM).

The CODM assesses the performance of the Company and decides how to allocate resources based upon net loss that is also reported within the Consolidated Statements of Operations. The measure of segment assets that is reviewed by the CODM is reported within the Consolidated Balance Sheet as total assets.

The following is a summary of the significant expense categories and consolidated net loss details provided to the CODM (in thousands):

 

 

Year Ended December 31,

 

 

2025

 

 

2024

 

Revenue:

 

$

55,232

 

 

$

98,427

 

Operating costs and expenses:

 

 

 

 

 

 

Cost of goods sold

 

 

 

 

 

30,686

 

Clinical development, contract manufacturing and other third party costs

 

 

 

 

 

 

Rezpegaldesleukin (IL-2 receptor agonist/regulatory T cell agent)

 

 

51,531

 

 

 

49,382

 

NKTR-255 (IL-15 receptor agonist)

 

 

6,486

 

 

 

15,795

 

NKTR-0165 (tumor necrosis factor receptor type II agonist)

 

 

9,569

 

 

 

9,339

 

Discovery research and other programs

 

 

1,833

 

 

 

2,334

 

Total clinical development, contract manufacturing and other third party costs

 

 

69,419

 

 

 

76,850

 

Employee costs (a)(b)

 

 

46,003

 

 

 

40,204

 

Facilities costs (a)

 

 

12,306

 

 

 

16,821

 

Other operating costs (a)(c)

 

 

44,727

 

 

 

42,047

 

Other segment expenses

 

 

22,879

 

 

 

37,407

 

Gain on sale of the Huntsville manufacturing facility

 

 

 

 

 

(40,390

)

Total operating costs and expenses

 

 

195,334

 

 

 

203,625

 

Loss from operations

 

 

(140,102

)

 

 

(105,198

)

Non-operating income (expense):

 

 

 

 

 

 

Non-cash interest expense on liabilities related to sales of future royalties

 

 

(26,184

)

 

 

(28,112

)

Interest income

 

 

10,438

 

 

 

14,500

 

Other income (expense), net

 

 

361

 

 

 

(390

)

Total non-operating income (expense), net

 

 

(15,385

)

 

 

(14,002

)

Loss before benefit for income taxes and equity method investment

 

 

(155,487

)

 

 

(119,200

)

Benefit for income taxes

 

 

(138

)

 

 

(239

)

Loss before equity method investment

 

 

(155,349

)

 

 

(118,961

)

Loss from equity method investment

 

 

(8,727

)

 

 

 

Net loss

 

$

(164,076

)

 

$

(118,961

)

 

Other segment expense items included within net loss include the following (in thousands):

 

 

Year Ended December 31,

 

 

2025

 

 

2024

 

Impairment of right-of-use assets and property, plant and equipment

 

$

4,441

 

 

$

8,329

 

Contract termination costs

 

 

4,890

 

 

 

7,341

 

Stock-based compensation (a)

 

 

12,649

 

 

 

19,666

 

Depreciation and amortization expense (a)

 

 

899

 

 

 

2,071

 

Total other segment expenses

 

$

22,879

 

 

$

37,407

 

 

a)
Employee costs, facilities costs, other operating costs, stock-based compensation expense and depreciation and amortization expense include amounts reported in research and development expense and general and administrative expense in our Consolidated Statements of Operations. Such amounts reported in cost of goods sold in our Consolidated Statements of Operations are included in cost of goods sold in the summary of significant segment expenses above.
b)
Includes compensation and benefits for our employees and costs for our contractors and temporary workers.
c)
Includes legal and patent expenses, information technology infrastructure and other costs, professional accounting, insurance, travel and entertainment and other third-party services and expenses.

Our revenue has been derived primarily from customers in the pharmaceutical and biotechnology industries. Revenue from Baxalta (a subsidiary of Takeda Pharmaceutical Company Limited), AstraZeneca, and UCB represented 45%, 37%, and 14% of our revenue, respectively, for the year ended December 31, 2025. Revenue from UCB, Baxalta, AstraZeneca, Pfizer Inc., and Roche represented 39%, 18%, 17%, 12% and 10% of our revenue, respectively, for the year ended December 31, 2024.

Revenue by geographic area is based on the headquarters or shipping locations of our partners. The following table sets forth revenue by geographic area (in thousands):

 

 

Year Ended December 31,

 

 

2025

 

 

2024

 

United States

 

$

 

 

$

1,375

 

Rest of World

 

 

55,232

 

 

 

97,052

 

Total revenue

 

$

55,232

 

 

$

98,427

 

 

At December 31, 2025 and 2024, all of our property, plant and equipment was located in the United States.

Historical Timeline

Fiscal YearFiled
2025Mar 13, 2026Showing above
2024Mar 14, 2025
2023Mar 5, 2024
2022Feb 28, 2023
2021Mar 1, 2022
2020Feb 26, 2021
2019Feb 28, 2020
2018Mar 1, 2019
2017Mar 1, 2018
2016Mar 1, 2017
2015Feb 29, 2016

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.