Arrive AI Inc. Revenue Disclosure
NOTE 3 – REVENUE
Disaggregated revenue for the year ended December 31, 2025 is as follows (the Company did not recognize revenue during the year ended December 31, 2024):
| Year Ended | ||||
| December 31, 2025 | ||||
| Revenue source | ||||
| Consulting services | $ | 89,000 | ||
| Installation services | 3,675 | |||
| Subscription fees | 20,575 | |||
| TOTAL REVENUE | $ | 113,250 | ||
| Timing of Revenue Recognition | ||||
| Services transferred over time | $ | 109,575 | ||
| Services transferred at a point in time | 3,675 | |||
| TOTAL REVENUE | $ | 113,250 | ||
ARRIVE AI INC.
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
DECEMBER 31, 2025 AND 2024
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.