5. REVENUE DISAGGREGATION

 

The following tables summarize disaggregated customer contract revenues and the source of the revenue for the years ended December 31, 2025 and 2024. Revenues from lending and trading activities included in consolidated revenues were primarily interest, dividend and other investment income, which are not considered to be revenues from contracts with customers under GAAP. Revenue is presented by reportable segment. The “Holding Co.” column includes revenue that is not allocated to a specific reportable segment but is generated within the holding company entity. While not a separate reportable segment, Holding Co. is included in the table below to reconcile to total consolidated revenue.

 

The Company’s disaggregated revenues consisted of the following for the year ended December 31, 2025:

                                             
   Gresham   TurnOnGreen   Fintech   Sentinum   AGREE   Energy   ROI   Holding Co.   Total 
Primary Geographical Markets                                             
North America  $438,000   $6,793,000   $-   $22,591,000   $18,951,000   $45,459,000   $4,000   $2,718,000   $96,954,000 
Europe   372,000    -    -    -    -    29,000    -    -    401,000 
Middle East and other   2,594,000    435,000    -    -    -    -    -    -    3,029,000 
Revenue from contracts with customers   3,404,000    7,228,000    -    22,591,000    18,951,000    45,488,000    4,000    2,718,000    100,384,000 
Revenue, lending and trading activities (North America)   -    -    1,728,000    -    -    -    -    -    1,728,000 
Total revenue  $3,404,000   $7,228,000   $1,728,000   $22,591,000   $18,951,000   $45,488,000   $4,000   $2,718,000   $102,112,000 
                                              
Major Goods or Services                                             
Crane rental  $-   $-   $-   $-   $-   $45,459,000   $-   $-   $45,459,000 
Revenue from mined crypto assets at Sentinum owned and operated facilities   -    -    -    21,307,000    -    -    -    -    21,307,000 
Hotel and real estate operations   -    -    -    1,284,000    18,951,000    -    -    -    20,235,000 
Power supply units and systems   270,000    7,228,000    -    -    -    -    -    -    7,498,000 
Defense systems   2,366,000    -    -    -    -    -    -    -    2,366,000 
Other   768,000    -    -    -    -    29,000    4,000    2,718,000    3,519,000 
Revenue from contracts with customers   3,404,000    7,228,000    -    22,591,000    18,951,000    45,488,000    4,000    2,718,000    100,384,000 
Revenue, lending and trading activities   -    -    1,728,000    -    -    -    -    -    1,728,000 
Total revenue  $3,404,000   $7,228,000   $1,728,000   $22,591,000   $18,951,000   $45,488,000   $4,000   $2,718,000   $102,112,000 
                                              
Timing of Revenue Recognition                                             
Goods and services transferred at a point in time  $3,223,000   $7,172,000   $-   $22,591,000   $18,951,000   $29,000   $4,000   $2,718,000   $54,688,000 
Services transferred over time   181,000    56,000    -    -    -    45,459,000    -    -    45,696,000 
Revenue from contracts with customers  $3,404,000   $7,228,000   $-   $22,591,000   $18,951,000   $45,488,000   $4,000   $2,718,000   $100,384,000 

 

The Company’s disaggregated revenues consisted of the following for the year ended December 31, 2024:

 

    TurnOnGreen     Fintech     Sentinum     AGREE     Energy     ROI     Holding Co.     Total  
Primary Geographical Markets                                                
North America   $ 4,840,000     $ -     $ 31,474,000     $ 18,015,000     $ 47,475,000     $ 253,000     $ 2,523,000     $ 104,580,000  
Europe     49,000       -       -       -       116,000       -       -       165,000  
Middle East and other     24,000       -       -       -       -       -       -       24,000  
Revenue from contracts with customers     4,913,000       -       31,474,000       18,015,000       47,591,000       253,000       2,523,000       104,769,000  
Revenue, lending and trading activities (North America)     -       1,893,000       -       -       -       -       -       1,893,000  
Total revenue   $ 4,913,000     $ 1,893,000     $ 31,474,000     $ 18,015,000     $ 47,591,000     $ 253,000     $ 2,523,000     $ 106,662,000  
                                                                 
Major Goods or Services                                                                
Power supply units and systems   $ 4,913,000     $ -     $ -     $ -     $ -     $ -     $ -     $ 4,913,000  
Revenue from mined crypto assets at Sentinum owned and operated facilities     -       -       24,960,000       -       -       -       -       24,960,000  
Revenue from Sentinum crypto mining equipment hosted at third-party facilities     -       -       5,638,000       -       -       -       -       5,638,000  
Hotel and real estate operations     -       -       876,000       18,015,000       -       -       -       18,891,000  
Crane rental     -       -       -       -       47,475,000       -       -       47,475,000  
Other     -       -       -       -       116,000       253,000       2,523,000       2,892,000  
Revenue from contracts with customers     4,913,000       -       31,474,000       18,015,000       47,591,000       253,000       2,523,000       104,769,000  
Revenue, lending and trading activities     -       1,893,000       -       -       -       -       -       1,893,000  
Total revenue   $ 4,913,000     $ 1,893,000     $ 31,474,000     $ 18,015,000     $ 47,591,000     $ 253,000     $ 2,523,000     $ 106,662,000  
                                                                 
Timing of Revenue Recognition                                                                
Goods and services transferred at a point in time   $ 4,913,000     $ -     $ 31,474,000     $ 18,015,000     $ 116,000     $ 253,000     $ 2,523,000     $ 57,294,000  
Services transferred over time     -       -       -       -       47,475,000       -       -       47,475,000  
Revenue from contracts with customers   $ 4,913,000     $ -     $ 31,474,000     $ 18,015,000     $ 47,591,000     $ 253,000     $ 2,523,000     $ 104,769,000  

 

Historical Timeline

Fiscal YearFiled
2025Apr 15, 2026Showing above
2024Apr 15, 2025
2023Apr 16, 2024
2022Apr 17, 2023
2021Apr 15, 2022
2016Apr 10, 2017

About Revenue Disclosures

Revenue disclosures under ASC 606 explain how a company identifies performance obligations, allocates transaction prices, and determines when revenue is recognized. This section is essential for understanding whether reported revenue reflects genuine economic activity or aggressive accounting choices. Analysts examine the mix of point-in-time versus over-time recognition, which directly affects revenue timing and comparability.

Key signals: rising contract liabilities (deferred revenue) suggest strong future revenue visibility, while declining contract assets may indicate slowing project milestones. Watch for variable consideration estimates — rebates, returns, and performance bonuses that require management judgment. Significant changes in disaggregated revenue by geography or product line can reveal shifting business mix before it appears in headline numbers. Compare revenue growth against contract liability growth to assess sustainability, and scrutinize any changes in the timing of recognition that coincide with earnings pressure.