14. Segment and Geographic Information and Major Customers

Operating segments are based on components of a company that engage in business activity that earn revenue and incur expenses and (a) whose operating results are regularly reviewed by its chief operating decision maker (“CODM”) to make decisions about resource allocation and performance and (b) for which discrete financial information is available. By this definition, we have identified our Chief Executive Officer as the CODM. We operate and report in two segments:

Gamer and Creator Peripherals. Includes our high-performance gaming keyboards, mice, headsets, controllers, and our streaming products, which include capture cards, Stream Decks, microphones, teleprompters, and audio interfaces, our Facecam streaming cameras, studio accessories, command center displays, sim racing products, and gaming furniture, among others.
Gaming Components and Systems. Includes our high-performance power supply units, cooling solutions, computer cases, DRAM modules, as well as high-end prebuilt and custom-built gaming PCs and laptops, and AI workstations, among others.

We believe that this structure reflects our current operational and financial management, and that it provides the best structure for us to focus on growth opportunities while maintaining financial discipline.

Our CODM reviews net revenue, and gross profit of these segments on a regular basis to evaluate the performance of, and allocates resources to, each of the two segments. The CODM considers budget-to-actual variances on a monthly basis when making decisions about allocating resources to the segments. Our CODM manages assets on a total company basis, not by operating segments, therefore segmental asset information is not presented.

Segment Profit and Loss

The tables below present the reportable segment profit and loss measure - segment gross profit for each of the periods presented (in thousands):

 

 

For the year ended December 31, 2025

 

 

 

Gamer and Creator Peripherals

 

 

Gaming Components and Systems

 

 

Total

 

 

 

 

 

 

 

 

Net revenue(1)

 

$

492,137

 

 

$

980,343

 

 

$

1,472,480

 

Less:

 

 

 

 

 

 

 

 

 

Inventory costs (2)

 

 

261,044

 

 

 

740,279

 

 

 

1,001,323

 

Other segment items (3)

 

 

36,977

 

 

 

8,297

 

 

 

45,274

 

Total cost of revenue

 

 

298,021

 

 

 

748,576

 

 

 

1,046,597

 

Gross profit

 

$

194,116

 

 

$

231,767

 

 

$

425,883

 

 

 

 

 

 

 

 

 

 

 

 

 

For the year ended December 31, 2024

 

 

 

Gamer and Creator Peripherals

 

 

Gaming Components and Systems

 

 

Total

 

 

 

 

 

 

 

 

Net revenue(1)

 

$

472,729

 

 

$

843,650

 

 

$

1,316,379

 

Less:

 

 

 

 

 

 

 

 

 

Inventory costs (2)

 

 

256,153

 

 

 

691,236

 

 

 

947,389

 

Other segment items (3)

 

 

34,283

 

 

 

7,110

 

 

 

41,393

 

Total cost of revenue

 

 

290,436

 

 

 

698,346

 

 

 

988,782

 

Gross profit

 

$

182,293

 

 

$

145,304

 

 

$

327,597

 

 

 

 

 

 

 

 

 

 

 

 

 

For the year ended December 31, 2023

 

 

 

Gamer and Creator Peripherals

 

 

Gaming Components and Systems

 

 

Total

 

 

 

 

 

 

 

 

Net revenue(1)

 

$

394,881

 

 

$

1,064,994

 

 

$

1,459,875

 

Less:

 

 

 

 

 

 

 

 

 

Inventory costs (2)

 

 

231,162

 

 

 

825,320

 

 

 

1,056,482

 

Other segment items (3)

 

 

30,737

 

 

 

12,393

 

 

 

43,130

 

Total cost of revenue

 

 

261,899

 

 

 

837,713

 

 

 

1,099,612

 

Gross profit

 

$

132,982

 

 

$

227,281

 

 

$

360,263

 

 

 

 

 

 

 

 

 

 

 

(1)
There are no intersegment revenues between the reportable segments in the periods presented.
(2)
Represents the significant expense in the reportable segments profit or loss measure (i.e., gross profit), aligning with the segment-level information that is regularly provided to our CODM. Total inventory costs for the reportable segment includes cost of purchases from contract manufactures, and capitalized direct overhead costs recognized in cost of revenue for the periods presented.
(3)
Represents other segment items including inbound freight costs, duties and tariffs, warranty replacement cost to process and rework returned items, overhead and excess and obsolete inventory write-downs, and other costs.

Revenue by Major Customer

The following table sets forth the customers that individually comprised 10% or more of our total net revenue for the periods presented:

 

 

Years Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

 

 

 

 

Customer A

 

 

27.4

%

 

 

30.9

%

 

 

30.7

%

Customer B

 

*

 

 

 

10.1

%

 

*

 

 

* Customer represents less than 10% of our total net revenue in the period presented.

Revenue by Major Products

The following table sets forth our net revenue by major product category for the periods presented (in thousands):

 

 

Years Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

 

 

 

 

Gamer and Creator Peripherals segment

 

 

 

 

 

 

 

 

 

Gaming Peripherals products

 

$

492,137

 

 

$

472,729

 

 

$

394,881

 

Gaming Components and Systems segment

 

 

 

 

 

 

 

 

 

Memory products

 

 

519,355

 

 

 

429,916

 

 

 

517,416

 

Other Component products

 

 

460,988

 

 

 

413,734

 

 

 

547,578

 

Total net revenue

 

$

1,472,480

 

 

$

1,316,379

 

 

$

1,459,875

 

Geographic Information

The following table summarizes our net revenue by geographic region based on the location of the customer (in thousands):

 

 

Years Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

 

 

 

 

United States (U.S.)

 

$

633,551

 

 

$

614,717

 

 

$

659,347

 

Americas (excluding U.S.) (1)

 

 

89,568

 

 

 

81,820

 

 

 

91,722

 

Europe and Middle East (1)

 

 

565,792

 

 

 

475,855

 

 

 

512,161

 

Asia Pacific (1)

 

 

183,569

 

 

 

143,987

 

 

 

196,645

 

Total net revenue

 

$

1,472,480

 

 

$

1,316,379

 

 

$

1,459,875

 

(1)
No individual country, other than disclosed above, represented 10% or more of our consolidated net revenue in the periods presented.

Our long-lived assets consist of property and equipment, net and operating lease right-of-use assets, which are summarized by geographic area as follows (in thousands):

 

 

December 31,

 

 

 

2025

 

 

2024

 

 

 

 

 

United States

 

$

56,397

 

 

$

50,604

 

Taiwan

 

 

16,624

 

 

 

18,101

 

China

 

 

4,971

 

 

 

6,126

 

Other (1)

 

 

11,122

 

 

 

7,491

 

Total long-lived assets

 

$

89,114

 

 

$

82,322

 

(1)
No geographic area, other than disclosed above, represented 10% or more of our total long-lived assets in the periods presented.

Historical Timeline

Fiscal YearFiled
2025Feb 25, 2026Showing above
2024Feb 26, 2025
2023Feb 27, 2024
2022Feb 27, 2023
2021Mar 1, 2022
2020Mar 11, 2021

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.