(18) Segment Information

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 in making decisions on how to allocate resources and assess performance. The Company’s chief operating decision maker is the Chief Executive Officer. The Company’s chief operating decision maker reviews consolidated operating results to make decisions about allocating resources and assessing performance for the entire Company. The Company reports two segments: Thermal Barrier and Energy Industrial. The Company evaluates segment performance based on the segment profit (loss) before corporate expenses.

Summarized below are the Revenue, Cost of Goods Sold, and Segment Operating Profit for each reporting segment:

 

 

 

Year Ended

 

 

Year Ended

 

 

 

Revenue

 

 

Cost of Goods Sold

 

 

 

December 31

 

 

December 31

 

 

 

2025

 

 

2024

 

 

2023

 

 

2025

 

 

2024

 

 

2023

 

 

 

(In thousands)

 

Energy industrial

 

$

102,198

 

 

$

145,867

 

 

$

128,639

 

 

$

64,992

 

 

$

87,425

 

 

$

94,477

 

Thermal barrier

 

 

168,905

 

 

 

306,832

 

 

 

110,079

 

 

 

160,113

 

 

 

182,377

 

 

 

87,320

 

Total

 

$

271,103

 

 

$

452,699

 

 

$

238,718

 

 

$

225,105

 

 

$

269,802

 

 

$

181,797

 

 

 

 

Year Ended

 

 

 

Segment Operating Profit (Loss)

 

 

 

December 31

 

 

 

2025

 

 

2024

 

 

2023

 

 

 

(In thousands)

 

Energy industrial

 

$

37,206

 

 

$

58,442

 

 

$

34,162

 

Thermal barrier

 

 

8,792

 

 

 

124,455

 

 

 

22,759

 

Total gross profit

 

$

45,998

 

 

$

182,897

 

 

$

56,921

 

Corporate expenses

 

 

97,390

 

 

 

128,362

 

 

 

106,124

 

Restructuring and demobilization costs

 

 

17,510

 

 

 

 

 

 

 

Loss on disposal of property, plant and equipment

 

 

18,162

 

 

 

 

 

 

 

Impairment of property, plant and equipment

 

 

291,164

 

 

 

 

 

 

 

Operating profit (loss)

 

 

(378,228

)

 

 

54,535

 

 

 

(49,203

)

Other (expense) income, net

 

 

(8,930

)

 

 

(39,446

)

 

 

3,392

 

Income tax expense

 

 

(2,394

)

 

 

(1,714

)

 

 

 

Net income (loss)

 

$

(389,552

)

 

$

13,375

 

 

$

(45,811

)

 

 

 

Year Ended

 

 

 

Depreciation Expense

 

 

 

December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

 

 

(In thousands)

 

Energy industrial

 

$

10,633

 

 

$

11,685

 

 

$

10,720

 

Thermal barrier

 

 

34,524

 

 

 

10,841

 

 

 

4,598

 

Consolidated depreciation expense

 

$

45,157

 

 

$

22,526

 

 

$

15,318

 

 

 

 

Total Assets

 

 

 

December 31,

 

 

 

2025

 

 

2024

 

 

 

(In thousands)

 

Energy industrial

 

$

93,111

 

 

$

103,453

 

Thermal barrier

 

 

69,550

 

 

 

159,934

 

Total assets of reportable segments

 

 

162,661

 

 

 

263,387

 

Construction in progress and held for sale

 

 

41,970

 

 

 

352,567

 

All other corporate assets

 

 

202,048

 

 

 

279,190

 

 

 

$

406,679

 

 

$

895,144

 

 

Information about the Company’s total revenues, based on shipment destination or services location, is presented in the following table:

 

 

Year Ended

 

 

 

December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

 

 

($ in thousands)

 

Revenue:

 

 

 

 

 

 

 

 

 

U.S.

 

$

172,082

 

 

$

258,518

 

 

$

151,037

 

International

 

 

99,021

 

 

 

194,181

 

 

 

87,681

 

Total

 

$

271,103

 

 

$

452,699

 

 

$

238,718

 

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Historical Timeline

Fiscal YearFiled
2025Mar 13, 2026Showing above
2024Feb 27, 2025
2023Mar 7, 2024
2022Mar 16, 2023

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.