13. BUSINESS SEGMENT, GEOGRAPHIC AND CUSTOMER INFORMATION

 

The CEO, as the Chief Operating Decision Maker (“CODM”), organizes the Company, manages resource allocations and measures performance of the Company’s single operating segment, Critical Power Solutions. The Critical Power Solutions reportable segment is the Company’s Titan Energy Systems, Inc. business unit. The Critical Power Solutions segment provides mobile high capacity charging equipment, power generation equipment and aftermarket field-services in order to help customers secure fast vehicle charging where fixed charging infrastructure does not exist, and additionally to ensure smooth, uninterrupted power to operations during times of emergency.

 

The CODM assesses the Company’s performance and decides how to allocate resources based on consolidated net income (loss) in the consolidated statements of operations, which is assessed to be the segment measure of profit or loss. This measure is used to monitor actual results to evaluate the performance of the segment versus the forecasted targets. The segment assets are equal to total assets presented in the consolidated balance sheets.

 

The significant expenses that are regularly provided to the CODM, which include costs of goods sold, selling, general and administrative expenses and research and development expenses, are disclosed in the consolidated statements of operations as a part of the consolidated net income (loss). Other segment items regularly provided to the CODM include interest income, net and other income (expense), each of which is disclosed as a separate line item in the consolidated statements of operations.

 

On October 29, 2024, the Company sold its Electrical Infrastructure segment to the Buyer. Prior to the sale of the Electrical Infrastructure segment, the Company’s CODM assessed performance and allocated resources amongst its two reportable segments. See Note 11- Discontinued Operations for additional information.

 

Revenues are attributable to countries based on the location of the Company’s customers:

 

   For the Year Ended 
   December 31, 
   2025   2024 
Revenues        
United States  $27,500   $19,909 
Canada   127    2,970 
Total  $27,627   $22,879 

 

Approximately 24% and 13% of the Company’s revenues during the year ended December 31, 2025, were made to Eneridge, Inc. and SparkCharge, respectively. Approximately 22% and 13% of the Company’s revenues during the year ended December 31, 2024, were made to INF Associates, LLC and British Columbia Hydro and Power Authority, respectively.

 

The distribution of the Company’s property and equipment by geographic location is approximately as follows:

 

   December 31, 
   2025   2024 
Property and equipment          
United States  $5,400   $6,503 

 

 

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Historical Timeline

Fiscal YearFiled
2025Apr 8, 2026Showing above
2024Apr 15, 2025
2023Jul 26, 2024
2022Apr 11, 2023
2021Mar 31, 2022
2020Mar 30, 2021
2019Mar 30, 2020
2018Mar 29, 2019
2017Apr 2, 2018
2016Mar 29, 2017
2015Mar 31, 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.