NOTE 15. SEGMENT REPORTING

 

In its operation of the business, our chief operating decision maker (“CODM”), who is our Chief Executive Officer, reviews revenues and profits in assessing segment performance and deciding how to allocate resources. Our CODM does not evaluate operating expenses by segment. During the periods presented, the Company reported its financial performance based on the following segments.

 

Segment   Entities   Location   Description
Fund Management   USCF Investments, Inc.   United States   Manages, operates and is a commodity pool operator or an investment advisor to exchange traded funds organized as limited partnerships or investment trusts that issue shares which trade on the NYSE Arca stock exchange.
Food Products   Gourmet Foods, Ltd. and Printstock Products Limited   New Zealand   Manufactures and distributes meat pies on a commercial scale in and prints specialty wrappers for the food industry in New Zealand and Australia.
Security Systems   Brigadier Security Systems (2000) Ltd.   Canada   Sells and installs commercial and residential alarm monitoring systems.
Beauty Products   Kahnalytics, Inc. doing business as Original Sprout   United States   Engaged in the wholesale distribution of hair and skin care products on a global scale.
Financial Services   Marygold & Co.; Marygold & Co. Advisory Services, LLC; Marygold & Co. (UK) Limited, Marygold & Co. Limited and Step-By-Step Financial Planners Limited   United States and United Kingdom   Marygold & Co. developed a Fintech app that was launched in June 2023 in the US and in March 2025 in the UK; and Marygold UK through its subsidiaries is an asset manager and registered investment advisor in the UK.
Corporate Headquarters   The Marygold Companies, Inc.   United States   Holding company responsible for organizational accountability, capital raising and allocation, corporate governance, regulatory compliance, etc.

 

 

The following table presents a summary of operating information (in thousands):

 

         
   Year Ended June 30, 
   2025   2024 
Revenue from external customers:          
Fund management - related party  $17,135   $18,965 
Food products   6,720    7,271 
Beauty products   2,974    3,296 
Security systems   2,471    2,655 
Financial services   854    649 
Total revenue  $30,154   $32,836 

 

         
   Year Ended June 30, 
   2025   2024 
Operating income (loss):          
Fund management - related party  $3,274   $4,773 
Food products   145    321 
Beauty products   (395)   (2,138)
Security systems   250    325 
Financial services   (5,621)   (5,943)
Corporate headquarters   (4,343)   (3,594)
Total operating loss  $(6,690)  $(6,256)

 

The following table presents a summary of identifiable assets by geographical location (in thousands):

 

         
   June 30, 
   2025   2024 
Identifiable assets:          
United States  $22,025   $22,319 
New Zealand   3,457    3,898 
United Kingdom   3,210    3,586 
Canada   1,728    3,096 
Consolidated total  $30,420   $32,899 

 

Historical Timeline

Fiscal YearFiled
2025Sep 19, 2025Showing above
2024Sep 18, 2024
2023Sep 25, 2023
2022Sep 28, 2022
2021Sep 22, 2021
2020Sep 28, 2020
2019Sep 30, 2019
2018Sep 28, 2018
2016Oct 21, 2016

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.