13.
Segments

The Company has one reportable segment which is drug development. The Company primarily derives revenue from its licensing of developed drugs in difficult-to-treat and drug-resistant infections and manages the business activities on a consolidated basis. The Company’s CODM is the Chief Executive Officer. The CODM assesses performance for the drug development segment and decides how to allocate resources based on consolidated net loss that also is reported on the consolidated statement of operations. The CODM uses budget, forecast, and actual results of the consolidated net loss in deciding what drug development programs to further progress with its existing and planned capital resources. The measure of segment assets is reported on the balance sheet as consolidated assets. The accounting policies of the drug development segment are the same as those described in the summary of significant accounting policies in Note 2.

The drug development segment primarily derives revenues from customers by the out licensing of developed drugs which typically include development and other milestones and royalties. Although all operations are primarily based in the United States, the Company generated the majority of its revenue from the license agreement with GSK located outside of the United States for the years ended December 31, 2025 and 2024. All sales, including sales outside of the United States, are denominated in United States dollars. In July 2019, the Company incorporated SCYNEXIS Pacific Pty Ltd, a wholly-owned subsidiary, in Sydney, Australia, for the initial purpose of conducting certain clinical trials and other research and development activities. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. Intercompany balances and transactions are eliminated in consolidation.

The table below provides information about the Company's drug development segment and includes the reconciliation to consolidated net loss for the years ended December 31, 2025 and 2024, respectively (in thousands).

 

 

2025

 

 

2024

 

Revenue

 

$

20,601

 

 

$

3,746

 

Less:

 

 

 

 

 

 

Clinical expense

 

 

8,589

 

 

 

8,085

 

Preclinical expense

 

 

3,553

 

 

 

2,420

 

Chemistry, manufacturing, and controls

 

 

3,355

 

 

 

7,161

 

Selling, general, and administrative

 

 

14,395

 

 

 

14,458

 

Income tax expense

 

 

 

 

 

151

 

Interest expense

 

 

173

 

 

 

828

 

Plus:

 

 

 

 

 

 

Interest income

 

 

2,177

 

 

 

4,291

 

Other segment expense (income) (1)

 

 

1,322

 

 

 

(3,778

)

Segment net loss

 

 

(8,609

)

 

 

(21,288

)

Reconciliation of segment net loss

 

 

 

 

 

 

Adjustments and reconciling items

 

 

 

 

 

 

Consolidated net loss

 

$

(8,609

)

 

$

(21,288

)

(1)
Other segment expense includes other research and development expense, amortization of debt issuance costs and discount, other income, warrant liability fair value adjustment and derivative liability fair value adjustment.

Historical Timeline

Fiscal YearFiled
2025Mar 4, 2026Showing above
2024Mar 12, 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.