(5) Revenues

 

The following table presents sales disaggregated based on geographic regions and for the years ended:

 

AmpliTech Inc. and Specialty Microwave  2025   2024 
   December 31,   December 31, 
AmpliTech Inc. and Specialty Microwave  2025   2024 
Domestic sales  $5,013,803   $2,660,340 
International sales   11,952,321    940,135 
Total sales  $16,966,124   $3,600,475 
           
Spectrum          
Domestic sales  $5,644,104   $4,088,483 
International sales   2,585,702    1,819,414 
Total sales  $8,229,806   $5,907,897 

 

Total sales for the years ended December 31, 2025 and 2024 were $25,195,930 and $9,508,372.

 

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Historical Timeline

Fiscal YearFiled
2025Mar 26, 2026Showing above
2024Mar 31, 2025

About Revenue Disclosures

Revenue disclosures under ASC 606 explain how a company identifies performance obligations, allocates transaction prices, and determines when revenue is recognized. This section is essential for understanding whether reported revenue reflects genuine economic activity or aggressive accounting choices. Analysts examine the mix of point-in-time versus over-time recognition, which directly affects revenue timing and comparability.

Key signals: rising contract liabilities (deferred revenue) suggest strong future revenue visibility, while declining contract assets may indicate slowing project milestones. Watch for variable consideration estimates — rebates, returns, and performance bonuses that require management judgment. Significant changes in disaggregated revenue by geography or product line can reveal shifting business mix before it appears in headline numbers. Compare revenue growth against contract liability growth to assess sustainability, and scrutinize any changes in the timing of recognition that coincide with earnings pressure.