NOTE 12 - SEGMENT INFORMATION

An operating segment is defined as a component of an enterprise for which discrete financial information is available and is reviewed regularly by the Chief Operating Decision Maker (“CODM”), or decision-making group, to evaluate performance and make operating decisions. The Company has identified its CODM as the Chief Executive Officer (“CEO”).

The Company’s organizational structure and management reporting supports two operating segments: Mobileye and Moovit. The CODM evaluates performance, makes operating decisions and allocates resources based on the financial data of these operating segments. Operating segments do not record inter-segment revenue. Mobileye is presented as a reportable operating segment and Moovit, which is a mobility-as-a-service company, is presented within “Other” as per ASC 280, Segment Reporting.

The CODM uses segment performance to allocate resources to segments in the annual budget and forecasting process and also uses that measure to assess the segment performance.

Segment performance is the operating income (loss) reported excluding the amortization of acquisition-related intangible assets, share-based compensation expense and impairment of goodwill. Starting in 2025, the measure of segment performance used by the CODM changed and as a result, the Company’s segment performance measure was updated to also exclude share-based compensation expenses (that were previously included in segment performance). The change aligns with segment information that is now regularly provided to the CODM and reflects how the CODM assesses segment performance and makes strategic decisions about the business. Prior period amounts have been recast as a result of the change in segment measure.

The measure of assets has not been disclosed for each segment as it is not regularly provided to the CODM.

The accounting policies of the individual segments are the same as those described in Note 2 Significant Accounting Policies.

The following are segment results for each year:

  ​ ​ ​

Year ended December 27, 2025

U.S. dollars in millions

  ​ ​ ​

Mobileye

  ​ ​ ​

Other

  ​ ​ ​

Total

Revenues

 

$

1,855

$

39

$

1,894

Cost of revenues

 

604

7

Research and development, net

 

883

29

Sales and marketing

 

31

10

General and administrative

 

46

4

Segment performance

 

$

291

$

(11)

$

280

Amortization of intangible assets

(443)

Share-based compensation

(277)

Financial income (expense), net

63

Income (loss) before taxes on income

 

$

(377)

Depreciation of property and equipment

 

$

74

$

$

74

  ​ ​ ​

Year ended December 28, 2024

U.S. dollars in millions

  ​ ​ ​

Mobileye

  ​ ​ ​

Other

  ​ ​ ​

Total

Revenues

 

$

1,613

$

41

$

1,654

Cost of revenues

 

529

6

Research and development, net

 

810

29

Sales and marketing

 

31

13

General and administrative

 

40

3

Segment performance

 

$

203

$

(10)

$

193

Amortization of intangible assets

(444)

Share-based compensation

(279)

Goodwill impairment

(2,695)

Financial income (expense), net

62

Income (loss) before taxes on income

 

$

(3,163)

Depreciation of property and equipment

 

$

62

$

$

62

  ​ ​ ​

Year ended December 30, 2023

U.S. dollars in millions

  ​ ​ ​

Mobileye

  ​ ​ ​

Other

  ​ ​ ​

Total

Revenues

 

$

2,045

$

34

$

2,079

Cost of revenues

 

619

5

Research and development, net

 

645

32

Sales and marketing

 

33

10

General and administrative

 

38

4

Segment performance

 

$

710

$

(17)

$

693

Amortization of intangible assets

(474)

Share-based compensation

(252)

Financial income (expense), net

49

Income (loss) before taxes on income

 

$

16

Depreciation of property and equipment

 

$

39

$

$

39

Total revenues based on the country that the product was shipped to were as follows:

Year ended

  ​ ​ ​

December 27,

  ​ ​ ​

December 28,

December 30,

U.S. dollars in millions

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

China

 

$

428

$

424

$

640

USA

 

416

304

437

Germany

 

297

269

353

South Korea

 

192

219

164

United Kingdom

 

117

117

150

Poland

 

110

82

97

Slovakia

 

88

21

6

Hungary

85

76

94

Czech Republic

 

59

55

50

Thailand

30

9

2

Rest of World

 

72

78

86

Total

 

$

1,894

$

1,654

$

2,079

We generate the majority of our revenue from the sale of our EyeQ™ SoCs to OEMs primarily through sales to Tier 1 automotive suppliers. EyeQ™ SoC sales represented approximately 91%, 86%, and 89% of our revenue for each of the years ended December 27, 2025, December 28, 2024 and December 30, 2023, respectively.

Major Customers

Revenue from major customers that amount to 10% or more of total revenue:

  ​ ​ ​

Year ended

  ​ ​ ​

December 27,

  ​ ​ ​

December 28,

  ​ ​ ​

December 30,

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

  ​ ​ ​

Percent of total revenues

 

  ​

 

  ​

 

  ​

 

Customer A

30

%  

27

%  

30

%

Customer B

17

%  

20

%  

24

%

Customer C

15

%  

14

%  

14

%

Customer D

14

%  

*

*

Customer E

*

13

%  

*

*Less than 10%

Accounts receivable balances of major customers that amount to 10% or more of total accounts receivable balance:

As of

December 27,

December 28,

  ​ ​ ​

2025

  ​ ​ ​

2024

Percent of total accounts receivables balance

  ​

Customer A

39

%

35

%

Customer B

*

23

%

Customer C

14

%

13

%

Customer D

13

%

*

*Less than 10%

Historical Timeline

Fiscal YearFiled
2025Feb 12, 2026Showing above
2024Feb 13, 2025
2023Feb 23, 2024
2022Mar 9, 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.