Segment Information |
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| Segment Information | 15. Segment Information We operate as a business segment focused on revolutionizing care for patients with challenging respiratory and vascular diseases such as PAH and PH-ILD. The determination of a single business segment is consistent with the consolidated financial information regularly reviewed by our Chief Executive Officer, the chief operating decision maker (“CODM”), in assessing segment performance and deciding how to allocate resources on a consolidated basis. The accounting policies of the segment are the same as those described in the summary of significant accounting policies. The CODM measures segment profit and loss by net income (loss) as reported in the condensed consolidated income statements. The CODM uses net income (loss) to monitor budget and forecast versus actual results to assess segment performance and to allocate resources across the organization. The measure of segment assets is reported on the condensed consolidated balance sheet as total assets. The following table summarizes segment revenue, segment income (loss), and significant segment expenses regularly reported to the CODM during the three months ended March 31, 2026 and 2025:
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