Note 16. Segment Reporting

The Company operates in the U.S. residential real estate industry and its operating segments have been determined based on the method by which its Chief Executive Officer, who is the Company’s chief operating decision maker (“CODM”), evaluates performance and allocates resources. The Company has four operating segments, none of which have been aggregated, and two reportable segments. The following segment reporting presentation includes the Company’s Cash Offer and Renovate reportable segments and Other, which includes the Company’s two remaining operating segments, along with Offerpad corporate activities:

Cash Offer, in which customers can access the Company’s website or mobile application to receive a competitive cash offer for their home within 24 hours and quickly close without the major inconveniences associated with traditional real estate selling.
Renovate, in which the Company leverages its existing logistics, operations, technology and skill-sets to provide renovation services to other businesses, allowing other companies and homeowners to utilize the Company’s renovations team to update their portfolio of homes for rent or to sell.
Other, which includes:
o
Cash Offer Marketplace, including Direct+ partners, in which qualified cash offers are routed through a marketplace of third-party buyers, providing buyers with an opportunity to purchase homes from homeowners; and
o
Brokerage Services, in which sellers can select from different agent-led pathways to sell their home, including HomePro, which pairs experienced local agents with the Company’s platform, data and customer flow for guided, in-person solutions, and Agent Partnership Program, which provides an opportunity for third-party agents to present the Company’s cash offer as a potential solution for their customers.

During 2025, the Company revised its reportable segments due to changes in the composition of its operating segment financial results, following which, Renovate is a separate reportable segment. Accordingly, the Company has changed its presentation for all periods presented to reflect its revised segment reporting.

The Company’s CODM evaluates performance based on operating segment gross profit and uses this measure when making decisions about the allocation of operating resources to each segment, including through the annual budget and forecasting process, along with regular budget-to-actual variance analyses.

No individual customer accounted for more than 10% of the Company’s consolidated revenue during the years ended December 31, 2025, 2024, and 2023.

The following details segment financial information for the respective periods:

 

 

Year Ended December 31,

 

($ in thousands)

 

2025

 

 

2024

 

 

2023

 

Revenue:

 

 

 

 

 

 

 

 

 

Cash Offer

 

$

534,823

 

 

$

894,730

 

 

$

1,283,958

 

Renovate

 

 

27,107

 

 

 

18,127

 

 

 

12,195

 

Other

 

 

5,882

 

 

 

5,962

 

 

 

18,259

 

Total revenue

 

 

567,812

 

 

 

918,819

 

 

 

1,314,412

 

Cost of revenue:

 

 

 

 

 

 

 

 

 

Cash Offer (1)

 

 

503,535

 

 

 

830,607

 

 

 

1,225,073

 

Renovate

 

 

21,614

 

 

 

14,218

 

 

 

9,726

 

Other

 

 

620

 

 

 

1,799

 

 

 

9,432

 

Total cost of revenue

 

 

525,769

 

 

 

846,624

 

 

 

1,244,231

 

Gross profit:

 

 

 

 

 

 

 

 

 

Cash Offer

 

 

31,288

 

 

 

64,123

 

 

 

58,885

 

Renovate

 

 

5,493

 

 

 

3,909

 

 

 

2,469

 

Other

 

 

5,262

 

 

 

4,163

 

 

 

8,827

 

Total gross profit

 

 

42,043

 

 

 

72,195

 

 

 

70,181

 

Operating expenses:

 

 

 

 

 

 

 

 

 

Sales, marketing and operating

 

 

45,835

 

 

 

73,091

 

 

 

116,558

 

General and administrative

 

 

26,192

 

 

 

40,621

 

 

 

50,091

 

Technology and development

 

 

3,405

 

 

 

4,524

 

 

 

7,945

 

Total operating expenses

 

 

75,432

 

 

 

118,236

 

 

 

174,594

 

Loss from operations

 

 

(33,389

)

 

 

(46,041

)

 

 

(104,413

)

Other income (expense):

 

 

 

 

 

 

 

 

 

Change in fair value of warrant liabilities

 

 

(130

)

 

 

240

 

 

 

68

 

Interest expense

 

 

(13,403

)

 

 

(18,684

)

 

 

(18,859

)

Other income, net

 

 

979

 

 

 

2,357

 

 

 

6,149

 

Total other expense

 

 

(12,554

)

 

 

(16,087

)

 

 

(12,642

)

Loss before income taxes

 

$

(45,943

)

 

$

(62,128

)

 

$

(117,055

)

(1) Includes real estate inventory valuation adjustments of $5.3 million, $4.5 million, and $8.9 million during the respective periods.

The Company’s CODM is not provided with, and does not review, segment assets when evaluating performance and allocating resources to its operating segments. Accordingly, segment asset information has not been provided.

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.