Company: SINT
Filing Date: 2025-05-15
Form Type: 10-Q
Source: 0001641172-25-010496
Chunk: 33

Company: Sintx Technologies, Inc.
Filing Date: 2025-05-15
Form: 10-Q
Item: Item 8
Chunk 33
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 of the operating segment is based on consolidated net loss and functional expenses as reported
on our consolidated statements of operations and comprehensive loss.  Because the Company operates as one operating segment, financial
segment information, including expense and asset information, can be found in the consolidated financial statements.

ASU
2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures

In
December 2023, the FASB issued ASU 2023-09 “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” on the topic
of income taxes. The standard requires additional disclosure for income taxes. These requirements include: (i) requiring a public entity
to disclose specific categories in the rate reconciliation; (ii) disclosure of additional information for reconciling items that meet
a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5% of the amount computed by multiplying
pretax income or loss by the applicable statutory income tax rate); (iii) annual disclosure of the amount of income taxes paid (net of
refunds received) disaggregated by federal (national), state, and foreign taxes; (iv) annual disclosure of the amount of income taxes
paid (net of refunds received) disaggregated by individual jurisdictions in which income taxes paid (net of refunds received) is equal
to or greater than 5% of total income taxes paid (net of refunds received); (v) annual disclosure of income (or loss) from continuing
operations before income tax expense (or benefit) disaggregated between domestic and foreign; and (vi) annual disclosure of income tax
expense (or benefit) from continuing operations disaggregated by federal (national), state, and foreign. For public entities, the guidance
is effective for annual periods beginning after December 15, 2024. The Company will adopt this guidance in fiscal 2025 and is in
the process of evaluating the new requirements. As a result, the Company has not yet determined the impact this new ASU will have on
its disclosures.

ASU
2024-03, Income Statement—Reporting Comprehensive Income (Topic 220): Disaggregation of Income Statement Expenses

In
November 2024, the FASB issued ASU No. 2024-03, “Income Statement—Reporting Comprehensive Income (Topic 220): Disaggregation
of Income Statement Expenses,” which requires public business entities, such as the Company,