18. Segment Reporting

 

The Company has three reportable operating segments, Banzai Operating Co, Inc., OpenReel, and Vidello. The Company’s segments deliver SaaS tools that leverage data, analytics, and AI to provide marketing and sales solutions, including video production and editing, for businesses of all sizes.

Our Chief Executive Officer, who serves as the Company's chief operating decision maker ("CODM"), primarily uses segment revenue, gross profit, and adjusted EBITDA to allocate resources and assess performance. Segment revenue and gross profit are determined on the same basis as consolidated revenue and consolidated gross profit as shown in the Company’s consolidated statements of operations. Segment adjusted EBITDA is defined as revenue less the following expenses associated with each segment: cost of revenue, people, marketing and advertising, technology, and other segment expenses. Segment adjusted EBITDA excludes certain non-cash items or items that management does not consider reflective of ongoing core operations. Currently, the CODM does not review assets in evaluating the results of the operating segments, and therefore, such information is not presented.

 

The table below presents information about segments for the year ended December 31, 2025:

 

Year ended December 31, 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Banzai Operating

 

 

OpenReel

 

 

Vidello

 

 

Total Consolidated

 

Revenue

 

$

4,426,868

 

 

$

5,473,389

 

 

$

2,261,162

 

 

$

12,161,419

 

Cost of revenue

 

 

1,476,701

 

 

 

310,362

 

 

 

401,520

 

 

 

2,188,583

 

Gross profit

 

 

2,950,167

 

 

 

5,163,027

 

 

 

1,859,642

 

 

 

9,972,836

 

 

 

 

 

 

 

 

 

 

 

 

 

Expenses

 

 

 

 

 

 

 

 

 

 

 

 

People

 

 

6,254,527

 

 

 

4,545,813

 

 

 

393,025

 

 

 

11,193,365

 

Marketing and advertising

 

 

2,160,168

 

 

 

155,237

 

 

 

558,059

 

 

 

2,873,464

 

Technology

 

 

926,334

 

 

 

272,926

 

 

 

83,839

 

 

 

1,283,099

 

Other segment expenses1

 

 

2,223,686

 

 

 

535,823

 

 

 

198,407

 

 

 

2,957,915

 

Total expenses

 

 

11,564,715

 

 

 

5,509,799

 

 

 

1,233,330

 

 

 

18,307,843

 

Segment Adjusted EBITDA

 

 

(8,614,548

)

 

 

(346,772

)

 

 

626,312

 

 

 

(8,335,007

)

Transaction, PubCo. Expenses and Stock-based compensation

 

 

8,819,671

 

 

 

71,320

 

 

 

88,511

 

 

 

8,979,501

 

Adjusted EBITDA

 

$

(17,434,219

)

 

$

(418,092

)

 

$

537,801

 

 

$

(17,314,508

)

1 Other segment expenses for each reportable segment includes provision for credit losses, foreign currency exchange rate changes, travel and entertainment expenses, professional expenses other than those included in transaction and PubCo expenses, insurance expenses, and expenses related to licenses.

The table below presents information about segments for the year ended December 31, 2024:

 

Year ended December 31, 2024

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Banzai Operating

 

 

OpenReel

 

 

Vidello1

 

 

Total Consolidated

 

Revenue

 

$

4,305,429

 

 

$

222,450

 

 

$

 

 

$

4,527,879

 

Cost of revenue

 

 

1,407,564

 

 

 

14,978

 

 

 

 

 

 

1,422,542

 

Gross profit

 

 

2,897,865

 

 

 

207,472

 

 

 

 

 

 

3,105,337

 

 

 

 

 

 

 

 

 

 

 

 

 

Expenses

 

 

 

 

 

 

 

 

 

 

 

 

People

 

 

6,209,488

 

 

 

17,642

 

 

 

 

 

 

6,227,130

 

Marketing and advertising

 

 

1,587,085

 

 

 

5,020

 

 

 

 

 

 

1,592,105

 

Technology

 

 

861,775

 

 

 

112,429

 

 

 

 

 

 

974,204

 

Other segment expenses2

 

 

811,519

 

 

 

6,856

 

 

 

 

 

 

818,375

 

Total expenses

 

 

9,469,867

 

 

 

141,947

 

 

 

 

 

 

9,611,814

 

Segment Adjusted EBITDA

 

 

(6,572,002

)

 

 

65,525

 

 

 

 

 

 

(6,506,477

)

Transaction, PubCo. Expenses and Stock-based compensation

 

 

6,912,309

 

 

 

 

 

 

 

 

 

6,912,309

 

Adjusted EBITDA

 

$

(13,484,311

)

 

$

65,525

 

 

$

 

 

$

(13,418,786

)

 

1 The Vidello acquisition occurred on January 31, 2025 (refer to Note 4 – Acquisitions and therefore is presented at $0 for comparative purposes.

 

2 Other segment expenses for each reportable segment includes travel and entertainment expenses, professional expenses other than those included in transaction and PubCo expenses, the SEPA commitment fee expense and deferred fee expense, the GEM warrant expense, and the GEM commitment fee expense.

 

A reconciliation between EBITDA by reportable segment to consolidated net loss before income taxes for the years ended December 31, 2025, and 2024 is as follows:

 

 

December 31, 2025

 

 

December 31, 2024

 

EBITDA by segment

 

 

 

 

 

 

     Banzai Operating Co.

 

$

(17,434,219

)

 

$

(13,484,311

)

     OpenReel

 

 

(418,092

)

 

 

65,525

 

     Vidello

 

 

537,801

 

 

 

 

Total

 

 

(17,314,510

)

 

 

(13,418,786

)

 

 

 

 

 

 

Reconciliation to loss before income taxes:

 

 

 

 

 

 

Interest income

 

 

(2,955

)

 

 

(10

)

Interest expense

 

 

-

 

 

 

-

 

Interest expense – related party

 

 

1,156,984

 

 

 

3,047,101

 

Depreciation and amortization expense

 

 

1,150,471

 

 

 

24,179

 

Loss on conversion of liabilities

 

 

-

 

 

 

11,338,284

 

Gain on extinguishment of liabilities, net

 

 

(2,085,895

)

 

 

390,801

 

Gain on release of Vidello revenue holdback

 

 

(973,000

)

 

 

-

 

Vidello earnout expense

 

 

485,720

 

 

 

-

 

Failed acquisition costs

 

 

1,382,002

 

 

 

-

 

Loss on Yorkville SEPA advances

 

 

974,079

 

 

 

-

 

GEM settlement fee expense

 

 

-

 

 

 

200,000

 

Yorkville prepayment premium expense

 

 

-

 

 

 

80,760

 

Loss on debt issuance

 

 

5,580,835

 

 

 

653,208

 

Changes in fair value of financial instruments

 

 

(3,052,229

)

 

 

(478,288

)

Goodwill impairment

 

 

-

 

 

 

2,725,460

 

Other

 

 

(726,572

)

 

 

113,108

 

Loss before income taxes

 

$

(21,203,950

)

 

$

(31,513,389

)

 

Disaggregation of Revenue

 

The following table presents the Company's percentage of revenue generated by SaaS product for the years ended December 31, 2025 and 2024:

 

 

 

Year Ended December 31,

 

Revenue %

 

2025

 

 

2024

 

Reach

 

 

2.2

%

 

 

3.8

%

Demio

 

 

34.2

%

 

 

91.0

%

OpenReel 1

 

 

45.0

%

 

 

5.2

%

Vidello 2

 

 

18.6

%

 

 

%

Total

 

 

100.0

%

 

 

100.0

%

 

For disaggregation of revenue by geographic area, refer to Note 6 – Revenue.

Historical Timeline

Fiscal YearFiled
2025Mar 31, 2026Showing above
2024Apr 15, 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.