Note 10 – Segment Information

 

Following the sale of its Cloud Solutions Business, which consisted of the operations of the Company’s subsidiaries, CloudFirst Technologies Corporation and CloudFirst Europe Ltd., on September 11, 2025 (see Note 3 for details), the Company operates in one reportable segment: Nexxis, Inc. The CloudFirst Technologies Corporation and CloudFirst Europe Ltd. reportable segments were removed as a result of the sale of the Cloud Solutions Business.

The Company’s segment was determined based on its internal organizational structure, the manner in which its operations are managed, and the criteria used by the Company’s CODM which is its Chief Executive Officer, to evaluate performance, which is generally the segment’s operating income or losses.

Nexxis, Inc. is a single-source solution provider that delivers fully-managed cloud-based voice over internet services, data transport, internet access, and SD-WAN solutions focused on business continuity for today’s modern business environment.

 

The following tables present certain financial information related to the Companys reportable segment and Corporate:

  

                
   For the year ended December 31, 2025
   Nexxis, Inc.  Corporate  Total
Revenue  $1,382,929   $—   $1,382,929 
Cost of sales   768,605    —    768,605 
Gross profit   614,324    —    614,324 
                
Selling, general and administrative   598,797    3,583,994    4,182,791 
Depreciation and amortization   3,905    1,330    5,235 
Total operating expenses   602,702    3,585,324    4,188,026 
                
Income (loss) from operations  $11,622   $(3,585,324)  $(3,573,702

 

                
   For the year ended December 31, 2024
   Nexxis, Inc.  Corporate  Total
Revenue  $1,219,247   $—   $1,219,247 
Cost of sales   691,998    —    691,998 
Gross profit   527,249    —    527,249 
                
Selling, general and administrative   619,912    3,218,831    3,838,743 
Depreciation and amortization   850    775    1,625 
Total operating expenses   620,762    3,219,606    3,840,368 
                
Loss from operations  $(93,513  $(3,219,606)  $(3,313,119

  

Historical Timeline

Fiscal YearFiled
2025Apr 14, 2026Showing above
2024Mar 31, 2025
2023Mar 28, 2024
2022Mar 31, 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.