16. SEGMENT INFORMATION
The Company and the chief operating decision maker (“CODM”) assesses performance and allocates resources in accordance with FASB ASC 280, Segment Reporting. The Company’s CODM is the Chief Executive Officer. The CODM primarily uses operating income (loss) to evaluate the financial performance of each segment, assess operating efficiency and profitability, and compare across segments. This measure is also used by the CODM to make decisions regarding the allocation of resources, including capital expenditures, programming and content investments, marketing initiatives, and headcount. We currently manage our operations through two business segments: (i) Audio, and (ii) Video.
The Company’s Audio Segment includes both MediaCo’s and Estrella’s radio stations serving New York City, NY, Los Angeles, CA, Houston, TX, and Dallas, TX demographic market area that primarily targets Black, Hispanic, and multi-cultural consumers. The Audio Segment derives revenues primarily from radio and digital advertising sales, but also generates revenues from events, including sponsorships and ticket sales, licensing, and syndication.
The Company’s Video Segment includes Estrella’s television stations offering a unique aggregation of Spanish-language programming, including originals, topical entertainment, reality, news, and comedy. The Video Segment’s revenue is primarily derived from television and digital advertising. The Company’s television stations serve Los Angeles, CA, Houston, TX, Denver, CO, New York, NY, Chicago, IL and Miami, FL.
These business segments are consistent with the Company’s management of these businesses and its financial reporting structure. Corporate expenses, including transaction costs are not allocated to reportable segments. The Company’s segments operate exclusively in the United States.
The accounting policies as described in the Summary Of Significant Accounting Policies included in Note 1 to these consolidated financial statements, are applied consistently across segments.
Year Ended December 31, 2025AudioVideoConsolidated
Net revenues$54,746 $78,590 $133,336 
Operating expenses excluding depreciation and amortization expense56,412 87,413 143,825 
Depreciation and amortization2,887 3,956 6,843 
Other segment items(2)
142 144 
Segment operating loss$(4,694)$(12,781)$(17,475)
Corporate and other(1)
7,288 
Interest expense, net15,495 
Change in fair value of warrant shares liability5,923 
Impairment of Goodwill and Intangibles23,099 
Other income(3,953)
Loss before income taxes$(65,328)
Year Ended December 31, 2024AudioVideoConsolidated
Net revenues$57,534 $38,037 $95,571 
Operating expenses excluding depreciation and amortization expense55,963 50,687 106,650 
Depreciation and amortization3,036 2,222 5,258 
Other segment items(2)
10 — 10 
Segment operating loss$(1,475)$(14,872)$(16,347)
Corporate and other(1)
11,859 
Interest expense, net11,137 
Change in fair value of warrant shares liability(38,360)
Other income(1)
Loss before income taxes$(982)
Total AssetsAudioVideo
Corporate
and other (3)
Consolidated
December 31, 2025$169,221 $116,727 $5,109 $291,058 
December 31, 2024$198,310 $122,748 $4,443 $325,501 
(1) Corporate and other is not an operating segment. Corporate expenses include expenses related to infrastructure and support, including information technology, human resources, legal, finance and administrative functions of the Company, as well as overall executive, administrative and support functions. As of December 31, 2025 the primary components of these expenses consist of $2.6 million for employee related costs and $3.6 million of professional services.
(2) Other segment items include gain/loss on disposal of assets.
(3) Corporate and other is not an operating segment. Corporate and other assets primarily include cash and cash equivalents.

Historical Timeline

Fiscal YearFiled
2025Mar 31, 2026Showing above
2024Apr 15, 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.