Note 11 - Segments

3 Months Ended

Mar. 31, 2025

Segment Reporting Disclosure [Text Block]

11. Segments

The Company’s chief operating decision maker is its Chief Executive Officer. The Company’s chief operating decision maker evaluates the operating results of the Company’s reportable segments based on cash used in operations, revenues and net income (loss).

We follow the accounting guidance of ASC 280, Segment Reporting (“ASC 280”). Reportable operating segments are determined based on the management approach. The management approach, as defined by ASC 280, is based on the way that the chief operating decision maker organizes the segments within an enterprise for making operating decisions and assessing performance. While our results of operations are primarily reviewed on a consolidated basis, the chief operating decision maker manages the enterprise in two reportable segments, each with different operating and potential revenue generating characteristics.

The Company has two operating and reportable segments: i) Regenerative Biotech focused on the development of regenerative medicine treatments with operations currently in the United States and ii) Consumer Health Products relating to consumer health products with operations currently in Asia. All of our revenue was generated in Asia for the three months ended March 31, 2025 and March 31, 2024. The following tables represent selected financial information for our segments:

	Three months ended March 31,
	2025			2024
Product revenue:
Regenerative Biotech	$	—		$	—
Consumer Health Products		45			57
Total	$	45		$	57

Net loss:
Regenerative Biotech	$	(1,669	)	$	(1,935	)
Consumer Health Products		10			(95	)
Total	$	(1,659	)	$	(2,030	)

	March 31,
	2025		2024
Cash and cash equivalents:
Regenerative Biotech	$	1,489	$	2,405
Consumer Health Products		239		81
Total	$	1,728	$	2,486

Total assets:
Regenerative Biotech	$	2,889	$	3,978
Consumer Health Products		526		464
Total	$	3,415	$	4,442

- 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.

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+ Details

Harvard Apparatus Regenerative Technology, Inc. 10-Q