TOMI Environmental Solutions, Inc. Segments Disclosure
NOTE 17. SEGMENT REPORTING
The Company operates and is managed as a single operating and reportable segment. Our Chief Executive Officer is the chief operating decision maker ("CODM") and is responsible for allocating resources and assessing performance across the organization.
The CODM manages the business and allocates resources on a consolidated basis. In assessing performance and making resource allocation decisions, the CODM regularly reviews consolidated financial information including net revenue, gross profit and operating income (loss), which is the Company’s reported measure of segment profit (loss) under ASC 280. The CODM also regularly reviews trends in significant expense categories that are included in this measure, such as professional and consulting fees, selling expenses, research and development, and general and administrative expenses. Other than our cash and cash equivalents, which are reviewed for liquidity management purposes, the CODM does not regularly review asset information at any lower level of the organization for purposes of allocating resources or assessing performance.
The Company derives its revenue primarily from the sale of equipment and services based on its proprietary BIT technology, both domestically and internationally. A disaggregation of revenue is presented in Note 2, Summary of Significant Accounting Policies, under Revenue Recognition.
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 31, 2026 | Showing above |
| 2024 | Apr 14, 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.