v3.26.1
SEGMENT
12 Months Ended
Dec. 31, 2025
SEGMENT  
SEGMENT

17.SEGMENT

The Company operates and manages its business as one operating and reportable segment, focused on the research and development of its primary drug candidate, Tinlarebant, along with other early-stage pipelines. The Company has not generated any revenue to date. The CODM reviews financial information on an aggregated basis, including operating expenses by function, to evaluate performance and allocate resources. The future outlook is highly dependent upon the results of its ongoing clinical trials and interactions with regulatory agencies. Such results and interactions are utilized together with assessment of the functional expenses comparing budget versus actuals in order to make decisions regarding the allocation of resources.

The following table presents financial information, including significant segment expenses, which are regularly provided to the CODM and included within segment and consolidated net loss:

For the Years Ended

December 31, 

  ​ ​ ​

2023

  ​ ​ ​

2024

  ​ ​ ​

2025

Expenses

  ​

  ​

  ​

Operating expenses, excluding share-based compensation, depreciation and amortization expense

 

  ​

 

  ​

 

  ​

Research and development

$

22,868

$

25,867

$

35,925

Wages and salaries

 

1,379

 

2,144

 

2,622

Contracted research expenses and clinical trial expenses

 

20,038

 

18,057

 

28,334

Consultancy and professional service fees

 

881

 

1,698

 

3,986

Royalties

 

118

 

3,353

 

120

Other expenses*

 

452

 

615

 

863

Selling, General and administrative

 

4,578

 

4,693

 

8,900

Wages and salaries

 

1,488

 

1,683

 

2,942

Professional service fee

1,794

1,548

3,516

Insurance expense

995

989

1,047

Other expenses*

301

473

1,395

Total operating expenses, excluding share-based compensation

27,446

30,560

44,825

Share-based compensation

Research and development

1,716

3,775

9,147

Selling, General and administrative

 

2,107

 

5,212

 

29,772

Total share-based compensation

 

3,823

 

8,987

 

38,919

Depreciation and amortization expense

 

399

 

449

 

464

Total operating expenses

31,668

39,996

84,208

Operating loss

(31,668)

(39,996)

(84,208)

Interest income

74

3,737

6,640

Interest expense

(25)

(20)

(2)

Other income (expense)

(4)

141

(41)

Income tax expense

 

9

 

6

 

Segment and consolidated net loss

$

(31,632)

$

(36,144)

$

(77,611)

*Other expenses include travelling, transportation, rent and utilities expenses.

The CODM does not review assets at a different asset level or category than the amounts disclosed in the Company’s balance sheet. Long-lived assets (property and equipment, net), by geographic area, are primarily located in Hong Kong, Taiwan and the United States as of December 31, 2025.