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Segment | 4. Segment The Company is a publicly listed company focused on the development of clinical and pre-clinical product candidates with a single reportable segment: . Because the Company has one reportable segment, before adopting the ASU, it provided only the entity-wide disclosures required by ASC 280. The accounting policies of the clinical research segment are the same as those described in the summary of significant accounting policies. The Company has yet to generate revenue and anticipates substantial expenses and operating losses as it advances its product candidates through clinical trials and regulatory processes. The Chief Operating Decision Maker (“CODM”) assesses financial performance primarily using operating expenses as reported on the statement of operations, supplemented by internal budget and forecast models to guide resource allocation and performance evaluation. Segment assets are reported as total assets on the Company’s consolidated balance sheet, and segment loss is reflected as net loss in the Company’s consolidated statements of operations and comprehensive loss, effectively mirroring the Company’s overall financial position due to its single-segment structure. The Company does not have intra-entity sales or transfers. The Company’s CODM is the senior executive committee that is comprised of the .
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