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Segments | 3 Months Ended
--- | ---
Mar. 31, 2025
Segment Reporting [Abstract] |
Segments | 16. Segments The Company has one operating segment focused on the research and development of clinical assets. The accounting policies of the single operating segment are identical to those described in Note 1. The CODM, which the Company has identified as Andrew Regan, Chief Executive Officer, manages the Company’s operations on a consolidated basis, assesses performance for the operating segment and decides how to allocate resources based on consolidated net loss, which is reported on the condensed consolidated statements of operations and comprehensive loss. Depreciation expense, amortization expense, stock-based compensation expense, and non-cash lease expense are significant noncash items included in consolidated net loss reviewed by the CODM and are reported on the consolidated statements of cash flows. The measure of segment assets is reported on the consolidated balance sheets as total consolidated assets. Expenditures for additions to long-lived assets, which include purchases of property and equipment, are included in total consolidated assets reviewed by the chief operating decision maker and are reported on the consolidated statements of cash flows. The CODM uses consolidated net loss and budget-to-actual variances to assess the performance of the operating segment and determine if the Company is progressing towards its goals. The following table presents certain financial data for the Company’s reportable segment (in thousands): Schedule of Financial Data for the Company’s Reportable Segment
|  | 2025 |  |  | 2024 |
|  | March 31, |
|  | 2025 |  |  | 2024 |
Research & development expense – clinical asset development |  | $ | 189 |  |  | $ | 128 |
Research & development expense – related parties |  |  | 1,120 |  |  |  | - |
General and administrative expenses – legal & professional fees |  |  | 760 |  |  |  | 245 |
General and administrative expenses – accounting & audit fees |  |  | 544 |  |  |  | 647 |
General and administrative expenses – salaries, payroll and stock-based compensation |  |  | 693 |  |  |  | 986 |
General and administrative expenses – other |  |  | 703 |  |  |  | 949 |
Loss from segment operations |  | $ | 4,009 |  |  | $ | 2,955 |
Other segment items consist of the items within Note 13 to the condensed consolidated financial statements.

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- 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 Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 48 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards 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