Bimergen Energy Corp Segments Disclosure
NOTE 13 SEGMENT INFORMATION
The Company operates and manages its business as one reportable operating segment. The Company’s CODM, the Chief Executive Officer, reviews internal financial information presented and decides how to allocate resources based on net income (loss). Net income (loss) is used for evaluating financial performance.
Significant segment expenses include salaries and payroll, legal fees, stock based compensation, audit costs, contract services, rent, and other administrative expenses. The measurement of segment assets is reported on the consolidated balance sheets as total assets. The following table presents the significant segment expenses and other segment items regularly reviewed by our CODM.
| For
the Year Ended December 31, 2025 | For
the Year Ended December 31, 2024 | |||||||
| Revenues | $ | $ | ||||||
| Cost of Goods Sold | ||||||||
| Gross Profit | ||||||||
| Operating Expenses | ||||||||
| Salaries and Payroll Expenses | 730,000 | 459,580 | ||||||
| Legal Fees | 185,374 | 278,248 | ||||||
| Stock-based compensation | 2,285,000 | 1,246,182 | ||||||
| Audit Costs | 199,000 | 48,730 | ||||||
| Contract Services | 512,205 | 401,166 | ||||||
| Rent | 20,100 | 19,261 | ||||||
| Other operating expenses | 806,175 | 305,564 | ||||||
| Total Operating Expenses | 4,928,861 | 2,758,731 | ||||||
| Loss (Income) from Operations | (4,928,861 | ) | (2,758,731 | ) | ||||
| Interest Income and Other (Expenses), net | (44,561 | ) | 1,044 | |||||
| Net loss before Income Tax | $ | (4,973,422 | ) | $ | (2,757,687 | ) | ||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 31, 2026 | Showing above |
| 2024 | May 30, 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.