My Size, Inc. Segments Disclosure

Note 16– OPERATING SEGMENTS

 

The Company has the following four segments: (i) Fashion e-commerce platform, (ii) SaaS solutions, (iii) resale platform for apparel and (iv) wholesaling of footwear . This realignment reflects the way resources are allocated, and performance is assessed by the Chief Operating Decision Maker. The Fashion e-commerce platform which represents Orgad’s activity that was acquired by the Company in 2022, mainly operates on Amazon. The SaaS based innovative artificial intelligence driven measurement solutions, or SaaS Solutions operating segment consists of the Company and certain of its subsidiaries, My Size Israel, My Size LLC, Naiz and ShoeSizeMe (purchased in September 2025, see note 6). The resale platform currently operates as a separate segment under New Percentil following the closing of the Acquisition in May 2025. The other segment currently operates under Ten Peacks.

  

The CODM reviews total operating expenses and consolidated net loss to assess performance, forecast future financial results, and allocate resources. In assessing the Company’s financial performance and making strategic decisions, the CODM regularly reviews segment operational loss and operating expenses by function. This includes a review of budget versus actual expenses and cost of goods, sales and marketing salaries, and other segment expenses. For the Fashion e-commerce platform operating segment, the CODM also reviews gross profit and Amazon fees. For the SaaS Solutions operating segment, the CODM also reviews research and development expenses.

 

Revenue, costs of goods and other costs and expenses are generally directly attributed to the segments. These expenses include research and development-related expenses, costs of Amazon fees, cost of goods, and legal-related costs. Indirect costs are allocated to segments based on a reasonable allocation methodology, when such costs are significant to the performance measures of the operating segments. Indirect operating expenses, such as insurance, legal, and audit services, are mostly allocated based on revenues, most of which is allocated to the Fashion e-commerce platform segment.

 

Information related to the operations of the Company’s reportable operating segments is set forth below:

 SCHEDULE OF REPORTABLE OPERATING SEGMENTS

		Fashion e-commerce platform				SaaS Solutions				Resale Platform				Other				Total
As of the year ended December 31, 2025
Revenues from external customers			7,739				713				795				115				9,362
Cost of revenues			(5,957	)			(68	)			(281	)			(55	)			(6,361	)
Research and development expenses			(54	)			(543	)			-				-				(597	)
Amazon fees			(1,867	)			-				-				-				(1,867	)
Sales and marketing Salaries			(114	)			(196	)			(142	)			(85	)			(537	)
Impairment of goodwill			(144	)			-				-				-				(144	)
Other Segment Items (*)			(3,488	)			(1,231	)			(848	)			(29	)			(5,596	)
Segment loss			(3,885	)			(1,325	)			(476	)			(54	)			(5,740	)
Reconciliation of Profit or Loss
Financial income, (expense) net																			(112	)
Loss before income taxes																			(5,852	)
Significant non-cash items:
Impairment of goodwill			(144	)			-				-				-				(144	)
Amortization			(9	)			(216	)			(154	)			-				(379	)
Share based payments			(465	)			(53	)			-				-				(518	)

 

(*)

Other segments items include shared based payments, rent and related expenses, professional services, insurance and other expenses.

 

		Fashion e-commerce platform				SaaS Solutions				Resale Platform				Other				Total
As of December 31, 2025
Assets			6,733				2,455				626				390				10,204

 

 

MY SIZE, INC. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

U.S. dollars in thousands (except share data and per share data)

 

Note 16– OPERATING SEGMENTS (Cont.) 

 

		Fashion
		e-commerce platform				SaaS Solutions				Total
As of the year ended December 31, 2024
Revenues from external customers			7,528				729				8,257
Cost of revenues			(4,866	)			(68	)			(4,934	)
Research and development expenses			-				(429	)			(429	)
Amazon fees			(2,094	)			-				(2,094	)
Sales and marketing Salaries			(137	)			(415	)			(552	)
Impairment of goodwill			-				(631	)			(631	)
Other Segment Items (*)			(2,493	)			(1,068	)			(3,561	)
Segment loss			(2,062	)			(1,882	)			(3,944	)
Reconciliation of Profit or Loss
Financial income (expense), net											(51	)
Loss before income taxes											(3,995	)
Significant non-cash items:
Amortization (**)			(109	)			(185	)			(294	)
Other Income (***)			275				-				275
Impairment of goodwill (**)			-				(631	)			(631	)
Share based payments			(256	)			(134	)			(390	)

 

(*)

Other segments items include shared based payments, rent and related expenses, professional services, insurance and other expenses.

 

		Fashion e-commerce platform				SaaS Solutions
As of December 31, 2024
Assets			8,066				1,993