AMERICAN REBEL HOLDINGS INC Segments Disclosure
NOTE 17 – SEGMENT REPORTING
Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker (“CODM”) in making decisions regarding resource allocation and assessing performance.
The Company views its operations and manages its business as one operating segment engaged in patriotic goods comprised of safes, soft goods, and beer. The Company’s Chief Executive Officer, as the CODM, regularly reviews the entity-wide financial and operational performance as a single unit. No financial information is disaggregated into separate lines of business. The CODM makes resource allocation and business process decisions regarding the overall level of resources available and how to best deploy the resources.
The single segment’s principal measure of segment profit and loss is consolidated revenue, gross margin, and total operating expenses. The CODM considers actual and forecasted numbers when evaluating performance.
The following table provides information about the Company’s one reportable segment and includes the reconciliation to consolidated net loss.
| Year ended December 31, | ||||||||
| 2025 | 2024 | |||||||
| Total revenues | $ | 9,522,109 | $ | 11,420,268 | ||||
| Less: | ||||||||
| Cost of revenues (excluding amortization and depreciation) | 9,719,861 | 11,539,905 | ||||||
| Consulting/payroll and other costs | 3,246,972 | 2,039,777 | ||||||
| Share based compensation expense | 531,251 | 656,250 | ||||||
| Product development costs | 78,640 | 385,800 | ||||||
| Marketing and brand development costs | 4,633,182 | 2,354,809 | ||||||
| Administrative and other | 6,074,630 | 6,663,842 | ||||||
| Interest expense, net | 2,525,752 | 3,968,121 | ||||||
| Remeasurement and loss on debt extinguishment and settlement of liability | 17,051,377 | 1,422,307 | ||||||
| Other income | (14,267 | ) | (6,179 | ) | ||||
| Segment net loss | (34,325,289 | ) | (17,604,364 | ) | ||||
| Reconciliation of net loss: | ||||||||
| Adjustments and reconciling items | ||||||||
| Consolidated net loss | $ | (34,325,289 | ) | $ | (17,604,364 | ) | ||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 31, 2026 | Showing above |
| 2024 | Apr 9, 2025 | |
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.