KORU Medical Systems, Inc. Segments Disclosure
NOTE 11 — SEGMENT DISCLOSURE
The Company’s operations are based in, and revenues are predominately derived from, the United States, and business activities are managed on a consolidated basis. The Company operates in one reportable segment.
The Company’s Chief Executive Officer is the Chief Operating Decision Maker (“CODM”). The CODM regularly reviews disaggregated revenue data by product line. However, consolidated net income is utilized as a measure of profit and loss to assess the performance of the business and to determine how to allocate resources. Significant expenses within net income include cost of goods sold, selling, general and administrative, research and development, and depreciation and amortization, which are each separately presented on the Company’s Statements of Operations. Segment asset information is not used by the CODM to allocate resources.
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 12, 2026 | Showing above |
| 2024 | Mar 12, 2025 | |
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.