v3.26.1
Segment Reporting
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Segment Reporting

14. Segment Information 


Operating segments are defined as components of an enterprise for which separate financial information is available for evaluation by the chief operating decision maker (“CODM”) in deciding how to allocate resources and assess performance. The Company has two operating and reporting segments, the Biopharm Division and the Neurostimulation Division. The Company’s CODM is its Chief Executive Officer who reviews the Company between Biopharm and Cortigent. Our primary focus is the Biopharm Division. We are trying to spin off Cortigent. The measure of segment loss is reported on the Consolidated Statements of Operations and Comprehensive Loss as net loss. The measure of segment assets is reported on the Consolidated Balance Sheets as total assets.


The Company has not generated any product revenue to date. The Company expects to continue to incur significant expenses and operating losses for the foreseeable future as it is a clinical stage biopharmaceutical company.


During the year ended December 31, 2025, the Biopharm Division and Neurostimulation Division incurred operating expenses of $24.9 million and $2.6 million, respectively. During the year ended December 31, 2025, net loss for the Biopharm Division was $24.1 million and for the Neurostimulation Division was $2.5 million.

 

As of December 31, 2025, total assets for the Biopharm Division and the Neurostimulation Division were $38.9 million and $0.5 million, respectively. 


The following table provides information related to our operating segments based upon the Company's net loss for the years ended December 31, 2025 and 2024 (in thousands):



Year Ended December 31,

2025 2024

Biopharm

Neurostimulation




Biopharm

Neurostimulation




Division
 Division Total  Division  Division Total
Operating expenses:






















Personnel and related expenses $ 10,275

$ 1,139

$ 11,414

$ 10,053

$ 1,752

$ 11,805
Office space rental related expenses
4,213


319


4,532


3,999





3,999
Development expenses
4,329





4,329


2,765


294


3,059
Professional services and insurance
4,911


836


5,747


4,600





4,600
Depreciation
411


13


424


378


30


408
Other general and administrative expenses
785


325


1,110


806





806
Other (income) expense, net
(821 )

(126 )

(947 )

(1,347 )

156


(1,191 )
Segment net loss $ 24,103

$ 2,506

$ 26,609

$ 21,254

$ 2,232

$ 23,486