13. Segment Information

The Company has viewed its operations and manages its business as one operating and reporting segment. Operating segments are identified as components of an enterprise for which separate discrete financial information is available for evaluation by the Company’s chief operating decision maker (“CODM”) to make decisions with respect to resource allocation and assessment of performance. The Company’s CODM is its Chief Executive Officer (the “CEO”), who reviews and evaluates consolidated net loss for purposes of assessing performance, making operating decisions, allocating resources, and planning and forecasting for future periods. The determination of a single segment is consistent with the financial information regularly reviewed by the CEO.

The CEO regularly reviews the consolidated statement of operations and a disaggregation of operating expenses, of which the significant expenses are related to research and development. The following table represents the significant segment expenses regularly provided to the CEO:

 

 

 

For the year ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Research and Development

 

 

 

 

 

 

 

 

 

    Research

 

$

5,232

 

 

$

5,914

 

 

$

5,307

 

    Development

 

 

48,370

 

 

 

35,295

 

 

 

31,740

 

    Personnel related

 

 

13,668

 

 

 

13,662

 

 

 

13,320

 

    Stock-based compensation

 

 

2,607

 

 

 

3,656

 

 

 

5,518

 

Total research and development

 

 

69,877

 

 

 

58,527

 

 

 

55,885

 

General and administration

 

 

 

 

 

 

 

 

 

    Personnel related

 

$

5,485

 

 

$

5,849

 

 

$

6,748

 

    Stock-based compensation

 

 

3,317

 

 

 

5,216

 

 

 

6,857

 

    External

 

 

7,527

 

 

 

15,856

 

 

 

10,642

 

Total general and administrative

 

 

16,329

 

 

 

26,921

 

 

 

24,247

 

Loss from Operations

 

$

86,206

 

 

$

85,448

 

 

$

80,132

 

Historical Timeline

Fiscal YearFiled
2025Mar 6, 2026Showing above
2024Mar 3, 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.