ALLIENT INC Segments Disclosure
14. SEGMENT INFORMATION
The Company operates in one segment for the manufacture and marketing of specialty-controlled motion products and solutions for end user and OEM applications. The Company’s chief operating decision maker (“CODM”) has been identified as the Chief Executive Officer and President, who reviews operating results to make decisions about allocating resources, monitoring budgets, and assessing performance for the entire Company. The measure of segment profit or loss utilized is consolidated net income. The CODM uses this measures to compare results to prior periods and during our budgeting and forecasting process to assess profitability and enable decision making. The reports reviewed by the CODM do not provide for any significant expense categories beyond those as reported on the consolidated statement of income and comprehensive income. The accounting policies of the Company are described in Note 1 Significant Accounting Policies.
The CODM utilizes consolidated net income, which is available in our consolidated statements of income and comprehensive income, as the measurement for assessing financial performance.
Financial information related to the foreign subsidiaries is summarized below (in thousands):
For the year ended December 31, | |||||||||
| 2025 | | 2024 | | 2023 | ||||
Revenues derived from foreign subsidiaries | $ | 185,557 | $ | 170,901 | $ | 179,410 | |||
Identifiable foreign fixed assets were $30,418 and $31,820 as of December 31, 2025 and 2024, respectively.
Revenues derived from foreign subsidiaries and identifiable assets outside of the United States are primarily attributable to Europe, China, Mexico and New Zealand.
Sales to customers outside of the United States by all subsidiaries were $247,759, $240,045, and $239,897 during 2025, 2024, and 2023, respectively.
No customers individually accounted for a material concentration of revenue for the years ended December 31, 2025 or 2024 nor accounts receivable as of December 31, 2025 or 2024.
For 2023, one customer (Customer A) accounted for 10% of revenues, and one customer (Customer B) accounted for 12% of revenues.
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 5, 2026 | Showing above |
| 2024 | Mar 5, 2025 | |
| 2023 | Mar 5, 2024 | |
| 2022 | Mar 7, 2023 | |
| 2021 | Mar 9, 2022 | |
| 2020 | Mar 10, 2021 | |
| 2019 | Mar 11, 2020 | |
| 2018 | Mar 13, 2019 | |
| 2017 | Mar 14, 2018 | |
| 2016 | Mar 13, 2017 | |
| 2015 | Mar 9, 2016 | |
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.