Note 12. Segment Information

We have two reportable segments, REVOLVE and FWRD, each offering apparel, shoes, accessories and beauty products available for sale to customers through their respective websites. Our reportable segments have been identified based on how our chief operating decision makers manage our business, make operating decisions, and evaluate operating performance. Our chief operating decision makers are our co-chief executive officers. We evaluate the performance of our reportable segments based on net sales and gross profit. Management does not evaluate the performance of our reportable segments using asset measures. During the years ended December 31, 2025, 2024 and 2023, no customer represented over 10% of net sales.

The following tables summarize our net sales, cost of sales and gross profit for each of our reportable segments (in thousands):

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Net sales

 

 

 

 

 

 

 

 

 

REVOLVE

 

$

1,054,042

 

 

$

970,517

 

 

$

904,525

 

FWRD

 

 

171,640

 

 

 

159,394

 

 

 

164,194

 

Total

 

$

1,225,682

 

 

$

1,129,911

 

 

$

1,068,719

 

 

Cost of sales

 

 

 

 

 

 

 

 

 

REVOLVE

 

$

471,547

 

 

$

435,918

 

 

$

412,708

 

FWRD

 

 

98,351

 

 

 

100,720

 

 

 

101,812

 

Total

 

$

569,898

 

 

$

536,638

 

 

$

514,520

 

 

Gross profit

 

 

 

 

 

 

 

 

 

REVOLVE

 

$

582,495

 

 

$

534,599

 

 

$

491,817

 

FWRD

 

 

73,289

 

 

 

58,674

 

 

 

62,382

 

Total

 

$

655,784

 

 

$

593,273

 

 

$

554,199

 

 

 

All of our long-lived assets and goodwill are located in the United States as of the years ended December 31, 2025, 2024 and 2023. The following table lists net sales by geographic area (in thousands):

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

United States

 

$

972,419

 

 

$

903,484

 

 

$

870,405

 

Rest of the world (1)

 

 

253,263

 

 

 

226,427

 

 

 

198,314

 

Total net sales

 

$

1,225,682

 

 

$

1,129,911

 

 

$

1,068,719

 

(1)
No individual country exceeded 10% of total net sales for any period presented.

 

The following tables summarize net sales and percentage of net sales by product category for the years ended December 31, 2025, 2024 and 2023 (in thousands):

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Net Sales

 

 

 

 

 

 

 

 

 

Fashion Apparel

 

$

555,867

 

 

$

499,089

 

 

$

469,718

 

Dresses

 

 

344,475

 

 

 

331,414

 

 

 

315,237

 

Handbags, Shoes and Accessories

 

 

248,428

 

 

 

237,947

 

 

 

235,085

 

Beauty

 

 

58,784

 

 

 

48,989

 

 

 

41,612

 

Other (1)

 

 

18,128

 

 

 

12,472

 

 

 

7,067

 

Total net sales

 

$

1,225,682

 

 

$

1,129,911

 

 

$

1,068,719

 

 

 

 

 

 

 

 

 

 

 

As a percentage of net sales

 

 

 

 

 

 

 

 

 

Fashion Apparel

 

 

45

%

 

 

45

%

 

 

44

%

Dresses

 

 

28

%

 

 

29

%

 

 

29

%

Handbags, Shoes and Accessories

 

 

20

%

 

 

21

%

 

 

22

%

Beauty

 

 

5

%

 

 

4

%

 

 

4

%

Other (1)

 

 

2

%

 

 

1

%

 

 

1

%

Total net sales

 

 

100

%

 

 

100

%

 

 

100

%

(1)
Includes deferred revenue, shipping revenue, rental product revenue and other revenue.

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.