The reclassifications did not have any impact to consolidated operating income (loss), net income (loss), cash flows or earnings per share. The following tables illustrate the reclassifications and financial impact on the various line items impacted on the Condensed Consolidated Statement of Operations and Segment Reporting, as follows: | | | | | | | | | | | | | | Statement of Operations Reclassifications | | | | | | | | | | | | | | | | Three Months Ended | | | | | (In thousands) | | September 30, 2020 | | | | | Operating expense: | | As Reported | | Adjustment | | As Revised | | | % Change | | Cost of goods sold | | $ | — | | $ | 107 | | $ | 107 | | | 100 | % | Research and development | | | 1,762 | | | 100 | | | 1,862 | | | 6 | % | General and administrative | | | 5,572 | | | (207) | | | 5,365 | | | (4) | % | Total operating expenses | | $ | 7,334 | | | | | $ | 7,334 | | | | |
| | | | | | | | | | | | | Segment Reporting Reclassifications | | | | | | | | | | | | | | | | | | | | | | | | | | As Reported: | | | | | | | | | | | | | For the Three Months Ended September 30, 2020 (in thousands) | | iBio, Inc. | | iBio CDMO | | Eliminations | | Total | Cost of goods sold | | $ | — | | $ | — | | $ | — | | $ | — | Research and development | | | 342 | | | 1,638 | | | (218) | | | 1,762 | General and administrative | | | 2,672 | | | 3,130 | | | (230) | | | 5,572 | | | | | | | | | | | | | | As Revised: | | | | | | | | | | | | | For the Three Months Ended September 30, 2020 (in thousands) | | iBio, Inc. | | iBio CDMO | | Eliminations | | Total | Cost of goods sold | | $ | 54 | | $ | 53 | | $ | — | | $ | 107 | Research and development | | | 235 | | | 1,845 | | | (218) | | | 1,862 | General and administrative | | | 2,672 | | | 2,923 | | | (230) | | | 5,365 |
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