NOTE 13 – SEGMENT INFORMATION

 

The Company has one operating and reporting segment, that develops, manufactures and markets products for the treatment of carotid artery disease and other vascular disease, including the Company’s proprietary CGuard™ stent platform. The Company’s Chief Operating Decision Maker (“CODM”), who is the CEO evaluates the Company’s performance based on its internal reporting which is consistent with the presentation in the Company’s consolidated financial statements. Accordingly, our CODM uses consolidated net loss to measure segment profit or loss, allocate resources, and assess performance.

 

The CODM examines, within each operational function, the employee salaries including the bonus and share based compensation. In addition, the CODM examines the clinical trials expenses within the research and development operations.

 

   2025   2024 
   Year ended December 31, 
   2025   2024 
Revenues   8,979    7,009 
           
Cost of Revenues:          
Material and Labor   5,200    4,698 
Other cost of revenues   1,130    805 
Total Cost of revenues   6,330    5,503 
           
Research and development (R&D)          
Payroll and Benefits   4,052    2,858 
Share based compensation   2,559    2,412 
Clinical trials   4,488    3,815 
Other R&D   3,904    4,549 
Total Research and development   15,003    13,634 
           
Selling and marketing (S&M)          
Payroll and Benefits   11,346    3,769 
Share based compensation   1,888    1,025 
Other S&M   3,319    1,275 
Total Selling and marketing   16,553    6,069 
           
General and administrative (G&A)          
Payroll and Benefits   6,650    4,221 
Share based compensation   7,667    6,445 
Other G&A   6,390    4,640 
Total General and administrative   20,707    15,306 
           
Financial Income, net;   891    1,557 
Tax Expenses   63    59 
Segment net Loss   (48,786)   (32,005)

 

Historical Timeline

Fiscal YearFiled
2025Mar 18, 2026Showing above
2024Mar 12, 2025
2023Mar 5, 2024
2019Mar 10, 2020
2018Feb 19, 2019

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.