20. SEGMENT REPORTING

 

In its operation of the business, management, including the Company’s chief operating decision maker, who is the Company’s Chief Executive Officer, reviews certain financial information, including segmented internal profit and loss statements prepared on a basis consistent with GAAP. The Company operates in three segments starting in fiscal 2021: “supply chain financing service and trading business” and “others”. As described in Note 17. DISCONTINUED OPERATIONS, certain subsidiaries were sold, dissolved or deregistered, resulting in material changes to the Company’s business operations. Consequently, the Company has reorganized its operations into the following three reportable segments: (1) Fast-Moving Consumer Goods (FMCG), (2) Trading Commission and Consulting services and (3) supply chain financing service and trading business.

 

The Company began to provide supply chain financing services during the second quarter of 2021. The Company began to provide sand and steel supply chain financing services during the first quarter of 2023. The Company began to provide brokerage services in October 2023. During the last quarter of fiscal year 2024, the Company commenced operations in the Fast-Moving Consumer Goods (FMCG) sector.

 

Some of the Company’s operations might not individually meet the quantitative thresholds for determining reportable segments and the Company determines the reportable segments based on the discrete financial information provided to the chief operating decision maker. The chief operating decision maker evaluates the results of each segment in assessing performance and allocating resources among the segments. Since there is an overlap of services and products between different subsidiaries of the Company, the Company does not allocate operating expenses and assets based on the product segments. Therefore, operating expenses and asset information by segment are not presented. Segment profit represents the gross profit of each reportable segment.

For the year ended December 31, 2025

 

   Fast-Moving
Consumer
Goods
   Trading
Commission
and
Consulting
services
   Supply
Chain
Financing/
Trading
   Total 
Reportable segment revenue  $3,259,845   $568,611   $1,349   $3,829,805 
Inter-segment loss   
-
    
-
    
-
    
-
 
Revenue from external customers   3,259,845    568,611    1,349    3,829,805 
Segment gross profit  $33,144   $373,829   $1,347   $408,320 

 

For the year ended December 31, 2024

 

   Fast-Moving
Consumer
Goods
   Trading
Commission
and
Consulting
services
   Supply
Chain
Financing/
Trading
   Total 
Reportable segment revenue  $25,537   $1,131,165   $957,708   $2,114,410 
Inter-segment loss   
-
    
-
    
-
    
-
 
Revenue from external customers   25,537    1,131,165    957,708    2,114,410 
Segment gross profit  $138   $1,074,048   $163,753   $1,237,939 

 

Loss before Income Tax:

 

   For the Years Ended
December 31,
 
   2025   2024 
Supply Chain Financing/Trading  $233   $3,629,218 
Fast-Moving Consumer Goods   561,911    96,718 
Trading Commission and Consulting services   2,139,466    2,266,520 
Corporate and Unallocated   28,652,964    28,984,488 
Total operating expenses and other expenses   31,354,574    34,976,944 
Loss before income tax  $(30,946,254)  $(33,739,005)

 

Segment assets as of December 31, 2025 and 2024:

 

   December 31,
2025
   December 31,
2024
 
Supply Chain Financing/Trading  $2,969,945   $13,860,708 
Fast-Moving Consumer Goods   379,700    302,791 
Trading Commission and Consulting services   5,584,242    2,556,543 
Corporate and Unallocated   44,353,447    8,058,078 
Assets related to discontinued operations   
-
    10,703,556 
Total assets  $53,287,334   $35,481,676 

Historical Timeline

Fiscal YearFiled
2025Mar 18, 2026Showing above
2024Apr 15, 2025
2023Apr 16, 2024
2022Apr 19, 2023
2021Apr 15, 2022
2020Apr 15, 2021
2019Jun 2, 2020
2018Sep 3, 2019
2017Apr 16, 2018
2016Apr 17, 2017
2015Nov 28, 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.