16.Segment Reporting

Our reportable segments are strategic business units managed separately based on different business strategies, services and products.

Our chief operating decision maker (“CODM”) is our Chairman, President and Chief Executive Officer. “OIBDA,” defined as “Operating income (loss)” plus “Depreciation and amortization,” is the primary measure used by our CODM to evaluate segment operating performance. The CODM regularly reviews budget-to-actual variances of OIBDA when evaluating segment performance and allocating resources to each segment.

Historically, we reported three primary business segments: (1) Pay-TV; (2) Wireless; and (3) Broadband and Satellite Services.

We were operating our Wireless segment primarily as an MVNO and secondarily as an MNO as we continued to commercialize our wireless spectrum licenses through the completion of our 5G Network and grow customer traffic on our 5G Network. As an MVNO, we depended on either T-Mobile or AT&T to provide us with network services under the MNSA and NSA, respectively. We had commenced our transition to an MNO as our 5G Network became commercially available and we grew our customer base on our 5G Network.

As a result of the unforeseeable actions by the FCC, as detailed, in “Recent Developments – FCC Review” in Note 1, we entered into the AT&T Transactions and SpaceX Transactions, whereby we agreed to sell a material amount of our spectrum licenses. In August 2025, following these transactions, we terminated our deployment of our 5G Network, after meeting certain interim and final build-out requirements established by the FCC, and we began the abandonment and decommission process for certain portions of our 5G Network that will not be utilized in the Hybrid MNO business.

To align with the information provided to the CODM and management’s view of the business, we separated the historical Wireless segment into two segments, the “Wireless” segment and the “Other” segment.

Our Wireless segment provides wireless communication services (“Wireless” services) and products. We offer nationwide Wireless services to subscribers primarily under our Boost Mobile® and Gen Mobile® brands. We currently offer a broad range of premium wireless devices, including the latest generation iPhones, as well as a wide selection of Samsung, Motorola and other premium devices. Prior to November 15, 2025, we were operating primarily as an MVNO utilizing network services under the MNSA and the NSA and secondarily as an MNO. In light of the AT&T Transactions, we transitioned to a hybrid MNO business model under which we continue to operate our 5G Network core and utilize AT&T’s network services (“Hybrid MNO”) and secondarily as an MVNO utilizing network services under the MNSA and the NSA. We migrated all customer traffic from our 5G Network to AT&T’s network as we transitioned to a Hybrid MNO, which we completed as of November 15, 2025.

Our Other segment primarily consists of our legacy 5G Network and 5G Network deployment operations that will not be utilized in the Wireless segment’s Hybrid MNO business. As a result of the unforeseeable actions by the FCC, as detailed in “Recent Developments – FCC Review” in Note 1, we entered into the AT&T Transactions and SpaceX Transactions, whereby we agreed to sell a material amount of our spectrum licenses. In August 2025, following these transactions, we terminated our deployment of our 5G Network, after meeting certain interim and final build-out requirements established by the FCC, and we began the abandonment and decommission process for certain portions of our 5G Network that will not be utilized in the Wireless segment’s Hybrid MNO business. As of November 15, 2025, we have no customer traffic on our 5G Network.

We currently operate four primary business segments: (1) Pay-TV; (2) Wireless; (3) Broadband and Satellite Services; and (4) Other. See Note 1 for further information.

Our Pay-TV segment revenue is primarily derived from Pay-TV subscriber revenue. Our Wireless segment revenue is primarily derived from Wireless subscriber revenue and selling wireless devices to subscribers. Our Broadband and Satellite Services segment revenue is primarily derived from Broadband subscriber revenue, broadband services revenue and communications equipment sales and leases. Our Other segment revenue is primarily derived from intercompany MNO revenue and leased spectrum revenue.

All eliminations primarily include intersegment eliminations related to intercompany revenue and the related expense, which are eliminated in consolidation.

The CODM is not regularly provided assets on a segment basis; therefore, such information is not presented. 

The revenue, expense, operating income (loss) and OIBDA by segment were as follows:

The significant expense categories and amounts align with the segment-level information that is regularly provided to the CODM. Intersegment expenses are included within the amounts presented. All prior period amounts have been reclassified to conform to the current period presentation.

Pay-TV

Wireless

Broadband and Satellite Services

Other

Segment Total

Eliminations

Consolidated Total

(In thousands)

For the Year Ended December 31, 2025

Revenue

Revenue from external customers:

Service revenue

$

9,633,209

$

3,315,978

$

1,074,543

$

$

14,023,730

$

$

14,023,730

Equipment sales and other revenue

55,013

479,697

348,994

97,555

981,259

981,259

Intersegment revenue

12,258

32,515

197,268

242,041

(242,041)

Total revenue

9,700,480

3,795,675

1,456,052

294,823

15,247,030

(242,041)

15,004,989

Operating Expenses

Cost of services:

Programming

4,639,993

4,639,993

4,639,993

Connectivity services (1)

205,390

1,371,034

198,398

1,130,167

2,904,989

(161,034)

2,743,955

Other (2)

1,150,560

650,731

257,113

2,058,404

2,871

2,061,275

Total cost of services

5,995,943

2,021,765

455,511

1,130,167

9,603,386

(158,163)

9,445,223

Cost of sales - equipment and other

40,258

1,225,042

317,000

105,296

1,687,596

(2,497)

1,685,099

Selling, general and administrative expenses:

Subscriber acquisition costs

359,339

736,110

171,344

1,266,793

(14,301)

1,252,492

Selling, general and administrative expenses

616,846

190,277

184,974

160,744

1,152,841

(25,080)

1,127,761

Total selling, general and administrative expenses

976,185

926,387

356,318

160,744

2,419,634

(39,381)

2,380,253

Impairments and other

1,529,982

16,102,029

17,632,011

17,632,011

OIBDA (3)

2,688,094

(377,519)

(1,202,759)

(17,203,413)

(16,095,597)

(42,000)

(16,137,597)

Depreciation and amortization

262,866

117,509

404,645

844,487

1,629,507

(43,958)

1,585,549

Total costs and expenses

7,275,252

4,290,703

3,063,456

18,342,723

32,972,134

(243,999)

32,728,135

Operating income (loss)

$

2,425,228

$

(495,028)

$

(1,607,404)

$

(18,047,900)

$

(17,725,104)

$

1,958

(17,723,146)

Unallocated Amounts

Interest income

228,733

Interest expense, net of amounts capitalized

(1,521,713)

Other, net

122,812

Income (loss) before income taxes

$

(18,893,314)

(1)“Connectivity services” is the cost to deliver our services and products to customers, which includes, among other things, network, data, satellite and transmission, and other related costs.
(2)“Other” primarily consists of variable costs including call center, manufacturing, dealer incentive, bad debt, billing and other variable costs, as well as costs to retain our subscribers.
(3)OIBDA is a non-GAAP measure and does not purport to be an alternative to operating income (loss) as a measure of operating performance. We believe this measure is useful to management, investors and other users of our financial information in evaluating operating profitability of our business segments on a more variable cost basis as it excludes the depreciation and amortization expenses related primarily to capital expenditures and acquisitions for those business segments, as well as in evaluating operating performance in relation to our competitors.

Pay-TV

Wireless

Broadband and Satellite Services

Other

Segment Total

Eliminations

Consolidated Total

(In thousands)

For the Year Ended December 31, 2024

Revenue

Revenue from external customers:

Service revenue

$

10,602,475

$

3,156,760

$

1,196,891

$

$

14,956,126

$

$

14,956,126

Equipment sales and other revenue

71,002

437,437

349,911

11,040

869,390

869,390

Intersegment revenue

14,727

28,986

145,662

189,375

(189,375)

Total revenue

10,688,204

3,594,197

1,575,788

156,702

16,014,891

(189,375)

15,825,516

Operating Expenses

Cost of services:

Programming

5,060,083

5,060,083

5,060,083

Connectivity services

224,112

1,328,311

203,498

1,304,295

3,060,216

(93,719)

2,966,497

Other

1,262,311

552,397

299,242

2,113,950

(4,908)

2,109,042

Total cost of services

6,546,506

1,880,708

502,740

1,304,295

10,234,249

(98,627)

10,135,622

Cost of sales - equipment and other

80,271

1,250,656

308,412

1,639,339

(2,384)

1,636,955

Selling, general and administrative expenses:

Subscriber acquisition costs

425,227

650,794

194,665

1,270,686

(3,192)

1,267,494

Selling, general and administrative expenses

650,915

136,838

228,076

166,402

1,182,231

(22,909)

1,159,322

Total selling, general and administrative expenses

1,076,142

787,632

422,741

166,402

2,452,917

(26,101)

2,426,816

Impairments and other

OIBDA

2,985,285

(324,799)

341,895

(1,313,995)

1,688,386

(62,263)

1,626,123

Depreciation and amortization

337,331

153,192

459,796

1,039,920

1,990,239

(60,046)

1,930,193

Total costs and expenses

8,040,250

4,072,188

1,693,689

2,510,617

16,316,744

(187,158)

16,129,586

Operating income (loss)

$

2,647,954

$

(477,991)

$

(117,901)

$

(2,353,915)

$

(301,853)

$

(2,217)

(304,070)

Unallocated Amounts

Interest income

116,625

Interest expense, net of amounts capitalized

(481,622)

Other, net

593,497

Income (loss) before income taxes

$

(75,570)

Pay-TV

Wireless

Broadband and Satellite Services

Other

Segment Total

Eliminations

Consolidated Total

(In thousands)

For the Year Ended December 31, 2023

Revenue

Revenue from external customers:

Service revenue

$

11,377,524

$

3,337,186

$

1,431,053

$

$

16,145,763

$

$

16,145,763

Equipment sales and other revenue

175,948

355,132

299,720

39,035

869,835

869,835

Intersegment revenue

17,687

54

24,786

52,893

95,420

(95,420)

Total revenue

11,571,159

3,692,372

1,755,559

91,928

17,111,018

(95,420)

17,015,598

Operating Expenses

Cost of services:

Programming

5,301,968

5,301,968

5,301,968

Connectivity services

245,716

1,501,511

197,358

1,944,585

(13,533)

1,931,052

Other

1,429,944

520,932

333,517

2,284,393

(6,986)

2,277,407

Total cost of services

6,977,628

2,022,443

530,875

9,530,946

(20,519)

9,510,427

Cost of sales - equipment and other

91,164

1,133,377

241,570

977,329

2,443,440

(8,536)

2,434,904

Selling, general and administrative expenses:

Subscriber acquisition costs

687,338

701,814

227,754

1,616,906

(6,391)

1,610,515

Selling, general and administrative expenses

727,470

157,297

258,625

255,380

1,398,772

(20,133)

1,378,639

Total selling, general and administrative expenses

1,414,808

859,111

486,379

255,380

3,015,678

(26,524)

2,989,154

Impairments and other

6,457

98,657

536,082

119,903

761,099

761,099

OIBDA

3,081,102

(421,216)

(39,347)

(1,260,684)

1,359,855

(39,841)

1,320,014

Depreciation and amortization

381,292

221,968

419,262

620,685

1,643,207

(45,284)

1,597,923

Total costs and expenses

8,871,349

4,335,556

2,214,168

1,973,297

17,394,370

(100,863)

17,293,507

Operating income (loss)

$

2,699,810

$

(643,184)

$

(458,609)

$

(1,881,369)

$

(283,352)

$

5,443

(277,909)

Unallocated Amounts

Interest income

207,374

Interest expense, net of amounts capitalized

(90,357)

Other, net

(1,770,792)

Income (loss) before income taxes

$

(1,931,684)

The purchases of property and equipment, net of refunds, (including capitalized interest related to regulatory authorizations) by segment were as follows:

  ​ ​ ​

Pay-TV

  ​ ​ ​

Wireless

  ​ ​ ​

Broadband and Satellite Services

  ​ ​ ​

Other

  ​ ​ ​

Consolidated Total

(In thousands)

For the Year Ended December 31, 2025

Purchases of property and equipment, net of refunds, (including capitalized interest related to regulatory authorizations)

$

288,595

$

35,848

$

144,949

$

1,172,649

$

1,642,041

For the Year Ended December 31, 2024

Purchases of property and equipment, net of refunds, (including capitalized interest related to regulatory authorizations)

$

218,473

$

$

212,581

$

2,065,570

$

2,496,624

For the Year Ended December 31, 2023

Purchases of property and equipment, net of refunds, (including capitalized interest related to regulatory authorizations)

$

242,736

$

$

233,423

$

3,748,624

$

4,224,783

Geographic Information. Revenue is attributed to geographic regions based upon the customer billing location. Long-lived assets are associated with the geographic regions based upon the location where the asset resides. Geographic regions consist of: (i) North America, including the U.S. and its territories, Mexico, and Canada; (ii) Foreign, including South and Central America, Asia, Africa, Australia, Europe, India, and the Middle East.

The following table summarizes revenue by geographic region:

For the Years Ended December 31,

Revenue:

  ​ ​ ​

2025

  ​ ​ ​

2024

2023

(In thousands)

North America

$

14,717,241

$

15,508,769

$

16,670,377

Foreign

287,748

316,747

345,221

Total revenue

$

15,004,989

$

15,825,516

$

17,015,598

The following table summarizes long-lived assets by geographic region:

As of December 31,

Long-lived assets:

  ​ ​ ​

2025

  ​ ​ ​

2024

(In thousands)

North America

$

36,968,298

$

51,729,583

Foreign

38,718

160,483

Total long-lived assets

$

37,007,016

$

51,890,066

The revenue from customers disaggregated by major revenue source was as follows:

For the Years Ended December 31,

Category:

2025

  ​ ​ ​

2024

2023

 

(In thousands)

Pay-TV subscriber and related revenue

$

9,642,661

$

10,613,653

$

11,385,961

Wireless services and related revenue

3,315,978

3,156,760

3,337,240

Broadband and satellite services and other revenue

1,081,986

1,204,938

1,443,616

Pay-TV equipment sales and other revenue

57,819

74,551

185,198

Wireless equipment sales and other revenue

479,697

437,437

355,132

Broadband equipment and other revenue

374,066

370,850

311,943

Other equipment and other revenue

294,823

156,702

91,928

Eliminations

(242,041)

(189,375)

(95,420)

Total

$

15,004,989

$

15,825,516

$

17,015,598

Historical Timeline

Fiscal YearFiled
2025Mar 2, 2026Showing above
2024Feb 27, 2025
2023Feb 29, 2024
2022Feb 23, 2023
2021Feb 24, 2022
2020Feb 23, 2021
2019Feb 20, 2020
2018Feb 21, 2019
2017Feb 22, 2018
2016Feb 24, 2017
2015Feb 24, 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.