(1 4 ) Segment Information Cambrex is a life sciences company that provides products and services that accelerate and improve the development and commercialization of new and generic therapeutics. The Company primarily supplies its products and services worldwide to innovator and generic pharmaceutical companies. Including the Companys acquisition of Halo Pharma on September 12, 2018, Cambrex has six manufacturing facilities. Operating segments are identified as components of an enterprise for which separate discrete financial information is available for evaluation by the chief operating decision maker (the Companys Chief Executive Officer) in making decisions on how to allocate resources and assess performance. To be in alignment with the financial information received by the Chief Executive Officer and how the business is managed, the Companys operating segments were aggregated to form two reportable segments, A ctive Pharmaceutical Ingredients (APIs) and Finished Dosage Form (FDF). While there are regulatory similarities between the two segments the products are different in that the API segment produces products that are sold to pharmaceutical companies that further process the Companys product into a finished dosage form product that is then distributed directly to the patient. The FDF segment only manufactures and develops final dosage form products. All purchase accounting adjustments are recorded by the reporting segment. APIs: The Companys API segment is comprised of the custom development and manufacture of pharmaceutical ingredients derived from organic chemistry. Products consist of APIs and pharmaceutical intermediates for use in the production of prescription and over-the-counter drug products. FDF: The Companys FDF segment consists of contract development and commercial manufacturing of finished dosage form products including oral solids, liquids and creams, and sterile and non-sterile ointments. The Companys Corporate headquarters provides management and administrative services to support the Company, and consists of certain aspects of the Companys executive management, corporate relations, legal, compliance, human resources, information technology and finance departments. The Company allocates certain corporate expenses to each of its segments. Depreciation and amortization on certain assets are not allocated to the Companys reportable segments. The Company evaluates the performance of its segments based on segment operating profit. Transactions between reportable segments are not material. The Company does not allocate interest expense or income taxes to the operating segments. Discontinued operations are not recorded by the reportable segments. The Company accounts for total assets on a consolidated basis and does not allocate or disclose it for each reportable segment. The chief operating decision maker does not review segments assets. The following table summarizes the Companys financial information by reportable segment: Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Gross sales by segment APIs $ 99,445 $ 112,233 $ 385,789 $ 350,431 FDF 4,786 - 4,786 - Total reported gross sales 104,231 112,233 390,575 350,431 Operating profit/(loss) by segment APIs 16,872 31,932 101,436 106,779 FDF 114 - 114 - Total segment operating profit 16,986 31,932 101,550 106,779 Corporate operating loss (10,354 ) (6,389 ) (19,885 ) (18,670 ) Total reported operating profit $ 6,632 $ 25,543 $ 81,665 $ 88,109