NOTE 18 - SEGMENT INFORMATION

The Company operates in one operating segment and one reportable segment underpinned by our operating model organized around three integrated capabilities, Build-Connect-Operate that have similar customers. The Company’s chief operating decision-maker (“CODM”) is our chief executive officer. Our CODM reviews and evaluates consolidated Net income (loss), a U.S. GAAP measure, and Adjusted Earnings before Interest, Taxes, Depreciation, and Amortization (“Adjusted EBITDA”), a non-GAAP measure, for purposes of evaluating financial performance, making operating decisions, allocating resources, and planning and forecasting for future periods. Although we utilize a non-GAAP measure of Adjusted EBITDA to evaluate our ability to generate cash and as an alternative measure of profitability, our primary profitability measure is the GAAP measure of Net income (loss).

All of the Company’s long-lived assets are maintained in the U.S. We geographically disaggregate our revenues based on the customer’s country of domicile. Most of our revenues are derived from customers in the U.S., and our revenues from foreign customers was 5% of total revenues for the year ended December 31, 2025, and was not material for the year ended
December 31, 2024. Refer to Note 2 for information regarding our major customer and Note 4 for further information on revenues.

The following presents the significant financial information with respect to the Company’s one reportable segment (in thousands):

Year Ended December 31,
20252024
Revenue$210,059 $228,000 
Less:
Cost of revenue (excluding depreciation and amortization)(1)
201,069 225,231 
Depreciation and amortization3,597 1,859 
Impairment of property and equipment— 5,044 
General and administrative expense (excluding depreciation and amortization):
Sales and marketing expense(2)
15,812 3,122 
Other general and administrative expense(3)
76,812 50,140 
Total general and administrative expense (excluding depreciation and amortization)92,624 53,262 
Operating loss(87,231)(57,396)
Interest income15,272 272 
Interest expense(4,177)(92)
Change in fair value of earn-out liabilities(33,369)(120,124)
Change in fair value of warrant liabilities8,384 (77,651)
Change in fair value of contingent consideration liabilities(1,854)— 
Loss on issuance of securities— (93,136)
Other income, net91 1,242 
Income tax expense(3,962)(37)
Net loss$(106,846)$(346,922)
(1)    Cost of revenue consists primarily of direct material and labor costs, launch costs, manufacturing overhead, freight expense, and other personnel-related expenses, which include employee compensation and benefits and stock-based compensation expense.
(2)    Sales and marketing expense primarily includes business development and research and development related expenses such as, employee compensation and benefits, subcontract costs, marketing, and materials and supplies costs. Costs incurred for business development were $3.4 million and $1.7 million and research and development costs were $12.4 million and $1.4 million for the years ended December 31, 2025 and 2024, respectively.
(3)    Other general and administrative expense primarily includes all other employee compensation and benefits, stock-based compensation, facilities costs, professional services, software licenses, and other administrative costs.
Free Sentinel

Want the next Intuitive Machines, Inc. segments disclosure the moment it drops?

Set a Sentinel and we'll alert you the moment Intuitive Machines, Inc.'s next filing hits EDGAR. No credit card, your email never gets sold.

Track for free

Historical Timeline

Fiscal YearFiled
2025Mar 19, 2026Showing above
2024Mar 25, 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.