ROCKET PHARMACEUTICALS, INC. Segments Disclosure
The Company has one reportable segment related to R&D and commercial readiness of its gene therapies.
The Company’s CODM is its and the senior leadership team. The CODM manages the Company’s operations on an integrated basis for the purpose of allocating resources. When evaluating the Company’s financial performance, the CODM regularly reviews total expenses and expenses by significant areas to make decisions on a company wide basis. Included in these expenses are R&D expenses by program.
The table below is a summary of the segment loss, including significant segment expenses:
|
For the Years Ended December 31, |
|
||||
|
2025 |
|
2024 |
|
||
Revenue |
$ |
- |
|
$ |
- |
|
|
|
|
|
|
||
Operating expenses: |
|
|
|
|
||
Research and development |
|
142,015 |
|
|
171,244 |
|
Non-commercial general and administrative |
|
62,377 |
|
|
63,878 |
|
Commercial general and administrative |
|
24,124 |
|
|
38,083 |
|
Restructuring |
|
3,231 |
|
|
- |
|
Total operating expenses |
|
231,747 |
|
|
273,205 |
|
Loss from operations |
|
(231,747 |
) |
|
(273,205 |
) |
Interest expense |
|
(1,891 |
) |
|
(1,886 |
) |
Interest and other income, net |
|
3,218 |
|
|
8,267 |
|
Accretion of discount on investments, net |
|
7,297 |
|
|
8,078 |
|
Net Segment loss and Net loss |
$ |
(223,123 |
) |
$ |
(258,746 |
) |
The Company’s CODM uses net loss to evaluate past spending and to guide decisions of future spending. Net loss is used to monitor budget versus actual results. The CODM also uses net loss in analysis of programs and along with the monitoring of budgeted versus actual results in assessing performance of the segment and in establishing manager’s compensation. The measure of segment assets is reported on the balance sheet as total assets.
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Feb 26, 2026 | Showing above |
| 2024 | Feb 27, 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.