01 · RESEARCH
02 · ANALYZE
03 · DRAFT
01 ASC 280-10-50 · Segment disclosures US GAAP
Identify CODM
Segment factors
P&L measure
Segment assets
Reconciliation
02 Peer disclosures · EDGAR 3 matches
ASTRA 10-K Feb '25 Operates as single reportable segment; CEO reviews consolidated… 98%
NOVA 10-Q Mar '25 CODM is CEO; reviews consolidated net loss as primary measure… 97%
LMNS 10-K Jan '25 Segment assets not separately identified; total assets per… 95%
03 Note 18 — Segment Information Drafted
The Company operates as a single reportable segment1; the CEO serves as the CODM and reviews financial information on a consolidated basis2. Segment assets are not separately identified3.
[1] ASC 280-10-50-1
[2] ASTRA 10-K · Item 8
[3] LMNS 10-K · Item 8
2,847 segment disclosures scanned
10-K 10-Q S-1 20-F
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