SEGMENT INFORMATION

3 Months Ended

Mar. 31, 2026

NOTE 18. SEGMENT INFORMATION

The Company’s reportable segment net loss for the three-month periods ending March 31, 2026 and 2025 consisted of the following:


	Three-Month Periods Ended March 31,
($ in thousands)	2026		2025
Revenue	$	15,961	$	13,139
Less: Segment expenses⁽¹⁾
Cost of goods sold – (excluding amortization of acquired intangible assets)		6,218		4,790
Research and development		—		39
Selling, general and administrative
Employee related		4,688		4,031
Sales, operations, outside services and consulting		2,162		3,078
Marketing related		944		1,057
Stock compensation		989		1,323
Legal and administrative		601		513
Product compliance expense		248		275
Office and administrative		279		226
Other		198		66
Other segment items⁽²⁾		1,864		1,814
Segment expenses		18,191		17,212
Segment loss from operations	$	(2,230)	$	(4,073)

Reconciliation to net loss:
Adjustments and reconciling items		—		—
Net loss	$	(2,230)	$	(4,073)

(1)	The significant expense amounts align with the expenses that the CODM is regularly provided with to assess performance and allocate resources.

(2)	Other segment items for the reportable segment include amortization of intangible assets, interest income (expense), foreign exchange transaction losses and income tax expense.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

Journey Medical Corp 10-Q