NOTE 16 – SEGMENT INFORMATION

The Company has one reportable segment: IP Licensing. The IP Licensing segment derives revenues from license agreements to (i) its media patent portfolio and (ii) its semiconductor technologies patent portfolio, see further discussion on revenue

generating activities in Note 4 – Revenue. The Company derives revenue primarily in North America and manages the business activities on a consolidated basis.

The accounting policies of the IP Licensing segment are the same as those described in Note 2 – Summary of Significant Accounting Policies. The Company’s Chief Executive Officer is also the chief operating decision maker (“CODM”) as defined by the authoritative guidance on segment reporting. The CODM assesses financial performance for the IP Licensing segment and decides how to allocate resources based on net income that also is reported on the statements of income as consolidated net income. Net income is also used by the CODM to monitor budget versus actual results of the IP Licensing segment. The measure of segment assets is reported on the balance sheet as total consolidated assets.

The CODM uses net income to evaluate income generated from segment assets (return on assets) in deciding whether to reinvest profits into the IP Licensing segment or into other parts of the entity, such as for acquisitions or to return value to shareholders.

The following table presents information with respect to the Company’s IP Licensing segment revenue, significant expenses and income:

 

 

Years Ended December 31,

 

 

 

2025

2024

2023

 

Revenue

 

$

443,386

 

 

$

376,024

 

 

$

388,788

 

Less:

 

 

 

 

 

 

 

 

 

Personnel related expense

 

 

104,185

 

 

 

81,459

 

 

 

64,783

 

Patent portfolio expense

 

 

35,631

 

 

 

32,774

 

 

 

30,345

 

Patent related technical sales support expense

 

 

6,597

 

 

 

6,633

 

 

 

5,411

 

Amortization expense

 

 

56,621

 

 

 

70,721

 

 

 

93,735

 

Outside services expense

 

 

14,377

 

 

 

16,355

 

 

 

14,753

 

Litigation expense

 

 

24,709

 

 

 

13,653

 

 

 

9,333

 

Interest expense

 

 

40,359

 

 

 

52,539

 

 

 

62,574

 

Other segment items (1)

 

 

19,984

 

 

 

20,703

 

 

 

27,878

 

Provision for income taxes

 

 

29,848

 

 

 

16,564

 

 

 

12,604

 

Segment net income

 

$

111,075

 

 

$

64,623

 

 

$

67,372

 

(1) Other segment items include facilities and other related expenses, marketing and advertising expenses, depreciation expense, travel and entertainment expenses, other income and expense, and other overhead expenses.

Revenue by Geography and Customer Concentration

While the Company’s revenue is primarily derived in North America, a portion of the Company’s revenue is derived from licensees headquartered outside of the U.S., and it is expected that this revenue will continue to account for a portion of total revenue in future periods. Revenue is attributed to geographic locations based on the billing address of each customer. The table below lists the revenue by geography for the periods indicated (in thousands):

 

 

 

Years Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

U.S.

 

$

363,144

 

 

 

82

%

 

$

303,295

 

 

 

81

%

 

$

293,673

 

 

 

76

%

Asia

 

 

55,787

 

 

 

13

%

 

 

49,536

 

 

 

13

%

 

 

70,785

 

 

 

18

%

Canada

 

 

12,377

 

 

 

3

%

 

 

12,962

 

 

 

3

%

 

 

14,729

 

 

 

4

%

Europe and Middle East

 

 

10,193

 

 

 

2

%

 

 

8,390

 

 

 

2

%

 

 

7,850

 

 

 

2

%

Other

 

 

1,885

 

 

 

0

%

 

 

1,841

 

 

 

1

%

 

 

1,751

 

 

 

0

%

Total revenue

 

$

443,386

 

 

 

100

%

 

$

376,024

 

 

 

100

%

 

$

388,788

 

 

 

100

%

For the years ended December 31, 2025, 2024 and 2023, two customers accounted for 10% or more of total revenue, respectively. The following table sets forth revenue generated from customers which comprise 10% or more of total revenue for the periods indicated:

 

 

 

Years Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Customer A

 

 

20

%

 

*

 

 

*

 

Customer B

 

 

16

%

 

 

18

%

 

 

18

%

Customer C

 

*

 

 

 

10

%

 

 

11

%

* denotes less than 10% of total revenue.

At December 31, 2025, the Company had one customer representing 63% of aggregate accounts receivable. At December 31, 2024, the Company had two customers representing 52% and 11% of aggregate accounts receivable, respectively.

Other Geography Information

As of December 31, 2025, 2024, and 2023, property and equipment, net, was all located in the U.S.

Historical Timeline

Fiscal YearFiled
2025Feb 26, 2026Showing above
2024Feb 19, 2025
2023Feb 23, 2024
2022Mar 1, 2023
2021Feb 24, 2022
2020Feb 26, 2021

About Segments Disclosures

Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.

Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.