NOTE 12 – DISAGGREGATED REVENUE AND ENTITY WIDE DISCLOSURES:

 

Revenues are attributed to geographic areas based on the location of the customers. The following is a summary of revenues:

 

   2025   2024 
   Year ended December 31, 
   2025   2024 
   ($ in thousands) 
USA  $1,417   $32 
Germany   1,233    926 
Italy   1,232    1,223 
Russia   -    713 
Poland   1,036    694 
Other*   4,061    3,421 
Revenues  $8,979   $7,009 

 

*Other individual countries do not exceed 10% in the year ended December 31, 2025 and 2024.

 

By principal customers (part of revenues):

 

   2025   2024 
   Year ended December 31, 
   2025   2024 
Customer A   14%   13%
Customer B   12%   10%
Customer C   -    10%

 

The following table presents the Company’s long-lived assets by geographic region, which consist of property, plant and equipment, net and operating lease right of use assets:

 

   2025   2024 
   December 31, 
   2025   2024 
   ($ in thousands) 
Israel   3,899    2,750 
United States   2,443    1,981 
Total long-lived assets  $6,342    4,731 

 

 

INSPIREMD, INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

 

Historical Timeline

Fiscal YearFiled
2025Mar 18, 2026Showing above
2024Mar 12, 2025
2022Mar 30, 2023
2021Mar 7, 2022
2020Mar 8, 2021

About Revenue Disclosures

Revenue disclosures under ASC 606 explain how a company identifies performance obligations, allocates transaction prices, and determines when revenue is recognized. This section is essential for understanding whether reported revenue reflects genuine economic activity or aggressive accounting choices. Analysts examine the mix of point-in-time versus over-time recognition, which directly affects revenue timing and comparability.

Key signals: rising contract liabilities (deferred revenue) suggest strong future revenue visibility, while declining contract assets may indicate slowing project milestones. Watch for variable consideration estimates — rebates, returns, and performance bonuses that require management judgment. Significant changes in disaggregated revenue by geography or product line can reveal shifting business mix before it appears in headline numbers. Compare revenue growth against contract liability growth to assess sustainability, and scrutinize any changes in the timing of recognition that coincide with earnings pressure.