COMSCORE, INC.SCOR

COMSCORE, INC. Segments Disclosure

10-KFiled Mar 26, 20262 min read
Segment Information
Operating segments are defined as components of a business that can earn revenues and incur expenses for which discrete financial information is available and is evaluated on a regular basis by the chief operating decision maker ("CODM"). The Company's CODM is its Chief Executive Officer, who decides how to allocate resources and assess performance. The Company operates as one operating segment. A single management team reports to the CODM, who manages the business on a consolidated basis.
The Company's CODM uses consolidated net income to make decisions, allocate resources and assess performance. The following table presents financial information that is presented to the CODM with respect to the Company's single operating segment for the years ended December 31, 2025, 2024 and 2023:
Years Ended December 31,
(In thousands)202520242023
Revenues
Content & Ad Measurement$304,270 $301,124 $309,904 
Syndicated Audience253,932 260,654 276,101 
Cross Platform50,338 40,470 33,803 
Research & Insight Solutions53,199 54,923 61,439 
Total revenues$357,469 $356,047 $371,343 
Cost of goods sold (1)
135,507 136,831 137,722 
Operating expenses
Compensation$130,657 $125,946 $133,934 
Professional fees (2)
19,974 20,649 21,830 
Facilities & office expense8,731 10,263 11,034 
Software licenses, maintenance and systems13,270 12,498 12,576 
Travel & entertainment2,141 2,075 1,940 
Other operating expenses (3)
5,154 6,797 5,186 
Total operating expenses$179,927 $178,228 $186,500 
Depreciation & amortization$29,987 $28,795 $26,920 
Stock-based compensation2,657 3,191 4,535 
Restructuring & transformation2,860 2,574 7,517 
Strategic transaction costs (2)
596 43 266 
Foreign currency transactions (3)
5,892 (1,417)2,824 
Impairment— 64,397 79,702 
Interest expense, net6,693 1,883 1,445 
Taxes1,928 924 1,533 
Other1,426 846 1,740 
Net loss$(10,004)$(60,248)$(79,361)
(1) Excludes certain items that are recorded within the cost of revenues, selling and marketing, research and development, and general and administrative expense lines on the Company's Consolidated Statements of Operations and Comprehensive Loss that are presented elsewhere in this table in accordance with the presentation to the CODM, who uses the adjusted presentation to allocate resources and assess performance.
(2) Beginning in 2025 (and for comparable prior periods), strategic transaction costs that had previously been included in professional fees are being presented separately in this table in accordance with the presentation to the CODM. Strategic transaction costs represent third-party professional fees and other charges incurred in connection with strategic transactions, including mergers, acquisitions, financings and dispositions, regardless of whether consummated, which the Company otherwise would not have incurred as part of its normal business operations.
(3) Beginning in 2025 (and for comparable prior periods), foreign currency transactions that had previously been included in other operating expenses are being presented separately in this table in accordance with the presentation to the CODM.

Historical Timeline

Fiscal YearFiled
2025Mar 26, 2026Showing above
2024Mar 6, 2025

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.

Other Available Disclosures

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