The CODM uses net income to evaluate income generated from segment assets in deciding how to reinvest profits into the Company as well as in assessing performance of the segment.


	Three Months Ended March 31,
	2026		2025
Net sales	$	99,369	$	96,978
Less: (1)
Cost of product (excluding amortization)	25,293		27,230
Marketing expenses	26,036		18,111
Adjusted selling, general, and administrative (2)	27,828		25,553
Depreciation and amortization	13,318		13,372
Interest expense	7,132		13,725
Interest income	(2,702)		(5,952)


Income tax (benefit) provision	(4,396)		416
Share-based compensation expense	3,517		2,918
Other segment items (3)	8,630		1,140
Net (loss) income	$	(5,287)	$	465

(1) The significant expense categories and amounts align with the segment-level information that is regularly provided to the CODM.

(2) Amounts exclude depreciation and amortization expense, marketing expenses, share-based compensation expense and the other costs described in footnote 3 to this table.

(3) For the three months ended March 31, 2026, other segment items included $7.4 million of Merger transaction-related costs, research and development costs and Other expense (income), net. For the three months ended March 31, 2025, other segment items included research and development costs and Other expense (income), net.