Reportable Segment and Significant Segment Expenses
The Company operates in a single business segment, which is grid modernization and energy storage and management.
Significant Segment Expenses:
The Company operates in a single business segment, which is the consolidated entity. The Company's chief operating decision maker (“CODM”) is its Chief Executive Officer. The CODM uses revenue and operating expenses of the consolidated entity predominantly in the annual budget and forecasting process. The CODM considers consolidated budget-to-actual variances on an annual basis when making decisions about the allocation of operating and capital resources. Below are the significant consolidated segment expenses that the Company regularly provides to the CODM.
The following table summarizes the Company’s significant selling, general, and administrative expenses, and research and development expenses that are regularly provided to the CODM:
Years Ended December 31,
20252024
Revenue$4,793,942 $5,286,229 
(Add)/deduct:
Cost of sales2,921,276 3,534,557 
Inventory impairment loss$3,469,895 $— 
Selling, general, and administrative expense:
Employee compensation and benefits$7,142,631 $9,131,878 
Consultants87,757 15,668 
Marketing1,040,496 543,162 
Rent1,009,347 1,000,084 
Professional fees1,161,416 955,263 
Legal2,233,148 791,006 
Insurance (excluding health & D&O)497,854 200,239 
IT Expense1,025,192 1,482,641 
Travel197,788 217,070 
Office Meal and Employee Reimbursement33,138 78,233 
Dues & Subscriptions230,514 350,648 
Repairs and Maintenance— (10,581)
Office Supplies— 5,517 
Telephone8,214 8,945 
Utilities.48,705 44,864 
Depreciation & Amortization329,500 337,971 
Bank charges29,700 27,462 
Fair value of warrants issued for cryptocurrency strategy consulting services8,194,000 — 
Public Co Fees2,311,874 2,614,414 
Provision for credit losses990,105 — 
Other180,940 (123,375)
Total selling, general, and administrative expense26,752,318 17,671,110 
Research and development expense:
Employee compensation and benefits$2,361,578 $1,836,371 
Consultants466,784 1,629,718 
Rent3,780 — 
License fees340,051 764,097 
Legal404,608 128,473 
IT Expense154,209 52,963 
Travel49,916 47,948 
Office Meal and Employee Reimbursement5,416 14,004 
Dues & Subscriptions5,444 — 
Repairs and Maintenance28,183 61,558 
Bank charges6,774 5,642 
Other3,790 218 
Total research and development expense3,830,533 4,540,993 
Total other income, net630,092 3,035,619 
Income tax (benefit) expense(1,000)1,600 
Net loss$(31,548,988)$(17,426,412)
The following table summarizes the Company’s intangible assets, goodwill and property, plant and equipment in different geographic locations:
December 31,
2025
December 31,
2024
United States$1,648,916 $1,508,977 
United Kingdom84 1,425 
Denmark131,150 166,322 
$1,780,149 $1,676,724 
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Historical Timeline

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