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Segment information | 12 Months Ended
--- | ---
Dec. 31, 2024
Segment Reporting [Abstract] |
Segment information | CUPRINA HOLDINGS (CAYMAN) LIMITED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
| 16 | Segment information
Operating segments are defined as components of an enterprise for which separate financial information is evaluated regularly by the chief operating decision maker, or decision-making group in deciding how to allocate resources and in assessing performance. The Company evaluates operating results based on measures of performance, including revenue and profit. The Company currently operates in the following two reporting segments: Maggot Debridement Therapy Product and Cosmeceutical Product. Our reportable segments consist of Maggot Debridement Therapy Product and Cosmeceutical Product. We determine our operating segments based on how the Chief Operating Decision Maker (“CODM”) manage the business, allocate resources, make operating decisions and evaluate operating performance. The Company’s CODM is the Chief Executive Officer. Our CODM reviews financial information presented on a consolidated basis accompanied by information about revenue and cost of revenue by products type along with gross profit for purposes of allocating resources and evaluating financial performance, as such we have disclosed segment information up to gross profit for each reporting segment. As discussed in Note 2, the Company operates in two business segments – Maggot Debridement Therapy Product, which consists of operations related to the Company’s selling of maggot vials to the hospital for their treatment of respective patients; and Cosmeceutical Product, which consists of operations related to the Company’s selling of cosmeceutical product to its customer. Schedule of operation of business segments
|  |  |  |  |  | 2023 |  |  | 2024 |  |  | 2024 |
|  | Years Ended December 31, |
|  | 2022 |  |  | 2023 |  |  | 2024 |  |  | 2024 |
|  | S$ |  |  | S$ |  |  | S$ |  |  | US$ |
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Maggot Debridement Therapy Product |  |  | 56,599 |  |  |  | 78,957 |  |  |  | 34,417 |  |  |  | 25,301 |
Cosmeceutical Product |  |  | - |  |  |  | 21,816 |  |  |  | 13,904 |  |  |  | 10,221 |
Revenue |  |  | 56,599 |  |  |  | 100,773 |  |  |  | 48,321 |  |  |  | 35,522 |
Cost of revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Maggot Debridement Therapy Product |  |  | (36,621 | ) |  |  | (46,684 | ) |  |  | (45,592 | ) |  |  | (33,516 | )
Cosmeceutical Product |  |  | - |  |  |  | (17,484 | ) |  |  | (5,753 | ) |  |  | (4,229 | )
Cost of revenues |  |  | (36,621 | ) |  |  | (64,168 | ) |  |  | (51,345 | ) |  |  | (37,745 | )
Gross profit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Maggot Debridement Therapy Product |  |  | 19,978 |  |  |  | 32,273 |  |  |  | (11,175 | ) |  |  | (8,215 | )
Cosmeceutical Product |  |  | - |  |  |  | 4,332 |  |  |  | 8,151 |  |  |  | 5,992 |
Gross profit |  |  | 19,978 |  |  |  | 36,605 |  |  |  | (3,024 | ) |  |  | (2,223 | )
There were no material transactions between reportable segments during the years ended December 31, 2022, 2023 and 2024. Assets by reportable segment and operating costs by reportable segment are not presented as the Company does not allocate assets to its reportable segments, nor is such information used by management for purposes of assessing performance or allocating resources. As of December 31, 2022, 2023 and 2024, substantially all of the Company’s assets were located in Singapore, and substantially all of the Company’s revenue was generated from customers based in Singapore.

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