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Note 12 - Segments | 12 Months Ended
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Dec. 31, 2025
Notes to Financial Statements |
Segment Reporting Disclosure [Text Block] | Note 12. Segments Operating segments are defined as components of an enterprise about which separate discrete information is available for evaluation by the CODM, or decision-making group, in deciding how to allocate resources in assessing performance. CervoMed Inc. has one reportable segment which consists of the development of clinical and nonclinical product candidates for treatments for age-related neurologic disorders and other medical indications. The Company’s CODM is the Chief Executive Officer. The accounting policies of the Company’s single segment are the same as those described in the summary of significant accounting policies. To date, the Company has not generated any product revenue. The Company expects to continue to incur significant expenses and operating losses for the foreseeable future as it advances product candidates through all stages of development and clinical trials and, ultimately, seek regulatory approval. The CODM assesses the financial performance for the Company's segment based on net loss. The CODM also uses internal budget versus forecasted expense and cash forecast models in making certain decisions. Such models are reviewed to assess the entity-wide/single-segment operating results and performance, including how long cash-on-hand is expected to be sufficient. The measure of segment assets is reported on the consolidated balance sheet as total assets. The segment measure of loss is reported on the consolidated statement of operations and comprehensive loss as net loss. The table below summarizes the significant expense categories regularly reviewed by the CODM for the year ended December 31, 2025 and 2024:
|  | Year Ended December 31, |
|  | 2025 |  |  | 2024 |
Grant revenue |  | $ | 4,006,510 |  |  | $ | 9,737,974 |
Research and development expenses: |  |  |  |  |  |  |  |
Dementia with Lewy bodies |  |  | 7,052,512 |  |  |  | 12,102,842 |
Frontotemporal disorders (incl. nfvPPA) |  |  | 1,217,784 |  |  |  | 36,853 |
Recovery after stroke |  |  | 1,427,966 |  |  |  | 391,659 |
Other clinical* and nonclinical |  |  | 2,504,863 |  |  |  | 2,499,202 |
Personnel costs, excluding stock-based compensation |  |  | 5,745,558 |  |  |  | 2,187,221 |
Stock-based compensation |  |  | 482,669 |  |  |  | 218,822 |
Other research and development expenses, including CMC** |  |  | 3,385,720 |  |  |  | 1,361,744 |
Total research and development expenses |  |  | 21,817,072 |  |  |  | 18,798,343 |
General and administrative expenses: |  |  |  |  |  |  |  |
Personnel costs, excluding stock-based compensation |  |  | 4,988,705 |  |  |  | 3,995,114 |
Stock-based compensation |  |  | 965,965 |  |  |  | 1,186,900 |
Professional fees |  |  | 2,752,710 |  |  |  | 2,684,386 |
Insurance, taxes and similar fees |  |  | 1,166,374 |  |  |  | 985,481 |
Other general and administrative expenses, including IT, facilities, supplies and similar costs*** |  |  | 610,561 |  |  |  | 314,879 |
Total general and administrative expenses |  |  | 10,484,315 |  |  |  | 9,166,760 |
Other income |  |  | 1,328,510 |  |  |  | 1,936,436 |
Net loss |  | $ | (26,966,367 | ) |  | $ | (16,290,693 | )
* - Includes early-stage clinical studies that are not indication-specific and related costs. ** - Includes, among other things, CMC-related costs, shipping, packaging and storage costs, certain consulting costs, and other miscellaneous research development expenses. *** - Includes, among other things, costs related to IT systems, rent and other facilities, office supplies, and similar costs.

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- Definition The entire disclosure for reporting segments including data and tables. 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