AtriCure ATRC Europe — Long-Lived Assets

Segments—The Company evaluates reporting segments in accordance with the Financial Accounting Standards Board's (FASB) Accounting Standards Codification (ASC) 280, "Segment Reporting". The chief operating decision maker for AtriCure is the Chief Executive Officer. The Company has one business activity and operates as one operating segment: the development, manufacture and sale of devices used by physicians in surgical procedures, designed primarily for the surgical ablation of cardiac tissue, the exclusion of the left atrial appendage and ablation of peripheral nerves to temporarily block pain. These devices are developed and marketed to a broad base of medical centers globally. Management considers all such sales to be part of the single operating segment. The Chief Executive Officer is regularly provided with consolidated expenses consistent with the presented consolidated statements of operations, accompanied by information about revenue by product type and geographic area, for purposes of allocating resources. Net income (loss) is the measure used in evaluating financial performance. Revenue by product type and geographic area is included in Note 9 – Revenue. The Company’s long-lived assets are located in the United States, except for $5,917 as of June 30, 2026 and $6,292 as of December 31, 2025 located primarily in Europe.