Segments
The Company routinely evaluates whether its operating and reportable segments continue to reflect the way the CODM evaluates the business. The determination is based on: (1) how the Company’s CODM evaluates the performance of the business, including resource allocation decisions, and (2) whether discrete financial information for each operating segment is available. The Company considers the chief executive officer to be its CODM.
As of December 31, 2025, the Company’s operates under one reportable segment: Financial Technology. The Financial Technology reportable segment is comprised of the following three operating segments:
Credova Holdings, Inc., which generates revenue primarily through five activities: sale of loan and lease contracts, interest earned on loans, rent payments on leased merchandise, and direct revenues from both retailer discounts and origination fees paid by third-parties earned in connection with providing financing on consumer goods.
PSQPayments LLC (“PSQ Payments”), is a wholly owned subsidiary of PSQ Holdings, Inc. which generates revenue via its merchant servicer platform to provide its customers with a payments stack to efficiently manage their payment processes. The merchant servicer platform combines the payment processing and gateway into a single, integrated service encompassing all debit and credit card processing and ACH in and out payment processing.
PSQ Impact LLC ("PSQ Impact"), is a wholly owned subsidiary of PSQ Holdings, Inc. which generates revenue via its fundraising platform to provide political campaigns and nonprofits with access to a secure payment and reporting platform.
The CODM measures and evaluates the Company’s performance based on segment gross revenue, segment non-GAAP gross profit and segment non-GAAP operating loss.
Segment performance, as defined by the Company, is not necessarily comparable to other similarly titled captions of other companies.
The following tables set forth the Company’s revenues, net, segment non-GAAP gross profits and segment non-GAAP operating loss and operating loss for the years ended December 31, 2025 and 2024:
 For the years ended December 31,
 20252024
Revenues, net:
Financial Technology
Direct revenue$2,305,247 $3,269,740 
Interest income on loans2,556,857 2,569,061 
Loan and lease contracts sold, net4,483,499 4,002,463 
Lease merchandise revenue3,296,775 — 
Payment processing revenues (1)
5,577,091 219,781 
Total revenues, net$18,219,469 $10,061,045 
(1)Includes both PSQ Payments and PSQ Impact revenues.

For the years ended December 31,
20252024
Revenues, net$18,219,469 $10,061,045 
Cost of revenues attributable to segments(1)
(5,602,641)(438,144)
Segment non-GAAP Gross Profit12,616,828 9,622,901 
Operating expenses attributable to segments(21,748,422)(10,738,319)
Segment non-GAAP operating loss(9,131,594)(1,115,418)
Reconciliation of total segment non-GAAP operating loss to operating loss:
Corporate costs not allocated to segments(6,166,822)(16,106,785)
Transaction costs incurred in connection with acquisitions— (2,295,502)
Share-based compensation expense(1)
(10,774,457)(19,835,744)
Depreciation and amortization(5,887,897)(2,347,107)
Operating loss(31,960,770)(41,700,556)
Other income, net7,064,248 (1,899,647)
Loss before income taxes$(24,896,522)$(43,600,203)
(1)$0.1 million categorized under “Cost of revenue (exclusive of depreciation and amortization expense shown below)” in the Consolidated Statements of Operations has been included in the "Share-based compensation expense" line item.
No asset information has been disclosed as the CODM does not regularly review asset information by reportable segment.

Historical Timeline

Fiscal YearFiled
2025Mar 17, 2026Showing above
2024Mar 13, 2025
2023Mar 14, 2024

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.