Note 16 – Segment Information, Net Sales and Enterprise-Wide Disclosures

Segment Reporting. The Company’s operations are managed and reported on a consolidated basis to our President and CEO who is also our CODM. For financial reporting purposes, we operate in a single segment, standard semiconductor products, through our various design, manufacturing, and distribution facilities, which reflects the way in which our CODM executes operating decisions, allocates resources, and manages the growth and profitability of the Company. We sell product primarily through our operations in Asia, the Americas, and Europe.

The tables below set forth net sales based on the location of the subsidiary producing the net sale for the twelve months ended December 31, 2025, 2024, and 2023 :

 

2025

 

Asia

 

 

Americas

 

 

Europe

 

 

Consolidated

 

Total sales

 

$

1,639,747

 

 

$

1,080,705

 

 

$

255,779

 

 

$

2,976,231

 

Inter-company sales

 

 

(739,238

)

 

 

(602,347

)

 

 

(152,573

)

 

 

(1,494,158

)

Net sales

 

$

900,509

 

 

$

478,358

 

 

$

103,206

 

 

$

1,482,073

 

 

 

 

 

 

 

 

 

 

 

 

 

Property, plant, and equipment

 

$

488,295

 

 

$

68,294

 

 

$

93,016

 

 

$

649,605

 

Assets

 

$

1,627,268

 

 

$

559,170

 

 

$

261,662

 

 

$

2,448,100

 

 

 

 

 

 

 

 

 

 

 

 

 

2024

 

Asia

 

 

Americas

 

 

Europe

 

 

Consolidated

 

Total sales

 

$

1,441,590

 

 

$

910,955

 

 

$

271,137

 

 

$

2,623,682

 

Inter-company sales

 

 

(625,864

)

 

 

(546,649

)

 

 

(140,049

)

 

 

(1,312,562

)

Net sales

 

$

815,726

 

 

$

364,306

 

 

$

131,088

 

 

$

1,311,120

 

 

 

 

 

 

 

 

 

 

 

 

 

Property, plant, and equipment

 

$

502,171

 

 

$

76,626

 

 

$

105,462

 

 

$

684,259

 

Assets

 

$

1,697,072

 

 

$

461,872

 

 

$

227,337

 

 

$

2,386,281

 

 

 

 

 

 

 

 

 

 

 

 

 

2023

 

Asia

 

 

Americas

 

 

Europe

 

 

Consolidated

 

Total sales

 

$

1,560,595

 

 

$

1,210,561

 

 

$

378,442

 

 

$

3,149,598

 

Inter-company sales

 

 

(684,927

)

 

 

(670,624

)

 

 

(132,308

)

 

 

(1,487,859

)

Net sales

 

$

875,668

 

 

$

539,937

 

 

$

246,134

 

 

$

1,661,739

 

 

 

 

 

 

 

 

 

 

 

 

 

Property, plant, and equipment

 

$

545,865

 

 

$

85,005

 

 

$

115,299

 

 

$

746,169

 

Assets

 

$

1,600,858

 

 

$

544,247

 

 

$

222,554

 

 

$

2,367,659

 

Disaggregation of Net Sales. We disaggregate net sales from contracts with customers into direct sales and distribution sales (“Distributors”) and by geographic area. Direct sales customers consist of those customers using our product in their manufacturing process, and Distributors are those customers who resell our products to third parties. We deliver our products to customers around the world for use in industrial, automotive, computing, communications and consumer applications. Further, most of our contracts are fixed-price arrangements, and are short term in nature, ranging from days to several months.

The tables below set forth net sales for the Company disaggregated into geographic locations based on shipment and by type (direct sales or distributor) for the twelve months ended December 31, 2025, 2024, and 2023:

Net Sales by Region

 

2025

 

 

2024

 

 

2023

 

Asia

 

$

1,156,823

 

 

$

1,020,256

 

 

$

1,181,519

 

Europe

 

 

185,223

 

 

 

188,402

 

 

 

287,549

 

Americas

 

 

140,027

 

 

 

102,462

 

 

 

192,671

 

Total net sales

 

$

1,482,073

 

 

$

1,311,120

 

 

$

1,661,739

 

 

 

 

 

 

 

 

 

 

Net Sales by Type

 

2025

 

 

2024

 

 

2023

 

Direct sales

 

$

522,368

 

 

$

479,845

 

 

$

530,446

 

Distributor sales

 

 

959,705

 

 

 

831,275

 

 

 

1,131,293

 

Total net sales

 

$

1,482,073

 

 

$

1,311,120

 

 

$

1,661,739

 

 

The table below sets forth the number of customers and the amount of sales to that customer, where that customer accounted for 10% or greater of our net sales during the applicable twelve-month period ended December 31:

 

 

2025

 

 

2024

 

 

2023

 

Customer 1

 

$

182,314

 

 

$

167,242

 

 

$

201,583

 

Customer 2

 

$

157,735

 

 

$

-

 

 

$

183,626

 

Each of the customers that accounted for 10% or more of our net sales are broad-based distributors serving thousands of customers. At December 31, 2025 and 2024, one customer that accounted for 10% of more of the Company’s net sales accounted for approximately 16.3% and 12.8%, respectively, of the Company’s outstanding accounts receivable.

The table below sets forth the location to where products were shipped, representing 10% or more of net sales for the twelve months ended December 31, 2025, 2024, and 2023: .

 

 

2025

 

 

2024

 

 

2023

 

China

 

$

660,280

 

 

$

589,507

 

 

$

704,829

 

Singapore

 

$

141,939

 

 

$

137,351

 

 

$

194,613

 

Taiwan

 

$

143,949

 

 

$

136,316

 

 

$

116,152

 

Historical Timeline

Fiscal YearFiled
2025Feb 10, 2026Showing above
2024Feb 14, 2025
2023Feb 9, 2024
2022Feb 10, 2023
2021Feb 18, 2022
2020Feb 22, 2021
2019Feb 12, 2020
2018Feb 21, 2019
2017Feb 20, 2018
2016Feb 27, 2017
2015Mar 11, 2016

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.