Company: SINT
Filing Date: 2025-05-15
Form Type: 10-Q
Source: 0001641172-25-010496
Chunk: 32

Company: Sintx Technologies, Inc.
Filing Date: 2025-05-15
Form: 10-Q
Item: Item 8
Chunk 32
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 303(a)(4) of Regulation S-K.

24

Critical Accounting Policies and Estimates

A summary of our significant accounting
policies and estimates is discussed in Management’s Discussion and Analysis of Financial Condition and Results of Operations and
in Note 1 to our consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2024. There
have been no material changes to those policies for the three months ended March 31, 2025. The preparation of the consolidated financial
statements in accordance with U.S. generally accepted accounting principles requires us to make judgments, estimates and assumptions
regarding uncertainties that affect the reported amounts of
assets and liabilities. Significant areas of uncertainty that require judgments, estimates and assumptions include the accounting for
income taxes and other contingencies as well as valuation of derivative liabilities, asset impairment and collectability of accounts
receivable. We use historical and other information that we consider to be relevant to make these judgments and estimates. However, actual
results may differ from those estimates and assumptions that are used to prepare our condensed consolidated financial statements.

Recent
Accounting Pronouncements 

ASU
2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures

In
November 2023, the FASB issued Accounting Standards Update (“ASU”) 2023-07, Segment Reporting (Topic 280): Improvements to
Reportable Segment Disclosures, which improves reportable segment disclosure requirements, primarily through enhanced disclosures about
significant segment expenses. The standard is effective for full year 2024 reporting, and for interim reporting beginning in 2025. The
adoption of this ASU did not change the way the Company evaluates its reportable segments and, as a result, did not have a material impact
on the Company’s segment-related disclosures.

The
Company operates as one operating segment.  Operating segments are defined as components of an entity for which separate financial
information is regularly evaluated by the chief operating decision maker (“CODM”), which is the Company’s Chief Executive Officer,
in deciding how to allocate resources and assess performance.  The Company’s CODM evaluates financial information and resources
and assesses the performance of these resources on a consolidated basis.  There is no expense or asset information that is supplemental
to information disclosed within the consolidated financial statements, that is regularly provided to the CODM.  The allocation
of resources and assessment of performance