v3.26.1
Segment Reporting
 6 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
Segment Reporting Segment Reporting
The Company has one reportable segment related to developing and commercializing genetically engineered allogeneic T cell product candidates for the treatment of cancer and autoimmune diseases. The segment derives its current revenues from research and development collaborations.
The CEO, as the chief operating decision maker, manages and allocates resources for the Company’s operations at a consolidated company basis by assessing how to best deploy available resources across functions and research and development projects. The CEO uses consolidated, single-segment financial information for purposes of evaluating performance, planning and forecasting future period financial results, and allocating resources.
The table below is the summary of the segment profit or loss information, including the significant segment expenses (in thousands):

Three Months Ended
June 30,		Six Months Ended
June 30,
2026202520262025
Collaboration revenue - related party$4,640 $— $4,640 $— 
Significant operating expenses:
Cema-cel$6,954 $6,865 14,623 13,087 
All other development costs2,408 4,896 4,407 15,286 
Payroll14,482 17,628 28,926 37,229 
Facilities & IT-related spend7,288 7,384 13,706 14,703 
Supporting external spend5,254 5,390 9,626 11,236 
Other operating expenses15,174 14,656 26,364 30,469 
Total operating expenses51,560 56,819 97,652 122,010 
Other income (expenses), net4,243 5,876 7,728 11,334 
Net loss(42,677)(50,943)(85,284)(110,676)
Cema-cel includes external development and clinical trial costs related to ALPHA3, ALPHA2, CLL, and ALLO-501 programs. All other development costs include external development and clinical trial costs related to ALLO-329, ALLO-316, ALLO-647, BCMA, and other programs. Supporting external spend includes professional services, research and development lab supplies and other supporting activities related to the research and development and other business operations. Other operating expenses are primarily related to non-cash expenses such as stock-based compensation, impairment, and depreciation and amortization. The measure of segment assets is reported on the balance sheets as total assets. Primarily, all revenue generated and all long-lived assets are maintained in the United States.