OS Therapies Inc Segments Disclosure
NOTE 9 — SEGMENT AND GEOGRAPHIC INFORMATION
The Company operates as one operating segment. The Company’s chief operating decision maker (“CODM”) is its , who reviews financial information presented on a consolidated basis. The CODM uses consolidated operating margin and net income to assess financial performance and allocate resources. These financial metrics are used by the CODM to make key operating decisions, such as the determination of the rate at which the Company seeks to grow global operating margin and the allocation of budget between cost of revenues, sales and marketing, technology and development, and general and administrative expenses.
The following table presents selected financial information with respect to the Company’s single operating segment for the years ended December 31, 2025 and 2023:
| December 31, | December 31, | |||||||
| 2025 | 2024 | |||||||
| OPERATING EXPENSES | ||||||||
| Research and development | $ | 16,360,725 | $ | 2,839,060 | ||||
| General and administrative | 12,344,976 | 3,974,786 | ||||||
| Loss from operations | (28,705,701 | ) | (6,813,846 | ) | ||||
| OTHER INCOME (EXPENSE) | ||||||||
| Interest income | 249 | |||||||
| Interest expense | (2,051,839 | ) | ||||||
| Non-operating income | 33,997 | |||||||
| Non-operating expenses | (1,472,995 | ) | (51,250 | ) | ||||
| Change in fair value of warrant liability | 1,424,603 | |||||||
| TOTAL OTHER INCOME (EXPENSE) | (48,143 | ) | (2,069,092 | ) | ||||
| NET LOSS | (28,753,844 | ) | (8,882,938 | ) | ||||
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Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 31, 2026 | Showing above |
| 2024 | Mar 31, 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.