Segment Information
The Company operates in one reportable segment engaged in the design and sale of medical devices.
The accounting policies of the reportable segment are the same as those described in the summary of significant accounting policies. The CODM assesses performance for the reportable segment and decides how to allocate resources primarily based on net income (loss) that is also reported on the consolidated statements of comprehensive income (loss). The measure of segment assets is reported on the consolidated balance sheets as total consolidated assets.
Net income (loss) is used to monitor budget versus actual results. The CODM also uses net income (loss) in competitive analysis by benchmarking to competitors. The competitive analysis along with the monitoring of budgeted versus actual results are used in assessing performance of the segment and in establishing management’s compensation.
Management has determined that Morgan Frank, Chief Executive Officer, is the CODM.
The following table sets forth our consolidated statement of operations used by the CODM:
For the Years Ended December 31,
(in thousands)20252024
(As Restated)
Revenue$44,051 $32,634 
Cost of revenue10,082 8,084 
Gross margin33,969 24,550 
Operating expenses:
General and administrative19,372 12,917 
Selling and marketing7,419 6,323 
Research and development1,353 673 
Depreciation and amortization880 789 
Operating Income4,945 3,848 
Total Other Income (Expense)6,954 (36,904)
Income tax expense86 27 
Net Income (Loss)$11,813 $(33,083)

Historical Timeline

Fiscal YearFiled
2025Mar 26, 2026Showing above
2024Mar 20, 2025
2019Mar 30, 2020
2018Apr 1, 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.