17.
Segment Reporting

The Company has three operating and reportable segments, Commercial Services, Government Solutions, and Parking Solutions. Commercial Services offers toll and violation management solutions and title and registration services to RACs, Direct Fleets, FMCs, and other large fleet owners. Government Solutions offers photo enforcement automated safety solutions and services to states, municipalities, counties, school districts, and law enforcement agencies of all sizes. Parking Solutions provides an integrated suite of parking software, transaction processing, and hardware solutions to its customers.

The operating and reportable segments were determined based on how the Company’s Chief Operating Decision Maker (“CODM”) regularly reviews the operating results of the various components of the Company for which discrete financial information is available, including based on the nature of the products and services and the type of customer. The Company defines the CODM as its Chief Executive Officer. The Company’s CODM primarily uses actual revenues and segment profit (defined below) as compared to previously budgeted amounts to evaluate the operating performance, allocate resources, and deploy capital to the segments.

Segment performance is based on revenues and income from operations before depreciation, amortization, and stock-based compensation. The measure also excludes interest expense, net, income taxes and certain other transactions and is inclusive of other income, net. The tables below refer to this measure as segment profit. The aforementioned items are not indicative of operating performance, and, as a result, are not included in the measures that are reviewed by the CODM for the segments. Other income, net included in segment profit below consists primarily of credit card rebates earned on the prepayment of tolling transactions and gains or losses on foreign currency transactions and excludes certain non-operating expenses inapplicable to segments.

The CODM does not use discrete asset information to evaluate operating performance at the segment level, and as such, the Company has not reported assets disaggregated by reportable segment.

The following tables set forth financial information by segment for the fiscal years ended December 31, 2025, 2024 and 2023:

 

 

For the Year Ended December 31, 2025

 

 

 

Commercial

 

 

Government

 

 

Parking

 

 

 

 

($ in thousands)

 

Services

 

 

Solutions

 

 

Solutions

 

 

Total

 

Service revenue

 

$

435,791

 

 

$

415,637

 

 

$

66,709

 

 

$

918,137

 

Product sales

 

 

 

 

 

45,070

 

 

 

15,872

 

 

 

60,942

 

Total revenue

 

 

435,791

 

 

 

460,707

 

 

 

82,581

 

 

 

979,079

 

Cost of service revenue, excluding depreciation and amortization

 

 

2,549

 

 

 

12,426

 

 

 

15,343

 

 

 

30,318

 

Cost of product sales

 

 

 

 

 

32,494

 

 

 

13,023

 

 

 

45,517

 

Operating expenses

 

 

96,894

 

 

 

214,607

 

 

 

16,400

 

 

 

327,901

 

Selling, general and administrative expenses

 

 

75,082

 

 

 

78,988

 

 

 

26,326

 

 

 

180,396

 

Loss on disposal of assets, net

 

 

7

 

 

 

2,222

 

 

 

6

 

 

 

2,235

 

Other income, net

 

 

(21,254

)

 

 

(1,937

)

 

 

(2

)

 

 

(23,193

)

Segment profit

 

$

282,513

 

 

$

121,907

 

 

$

11,485

 

 

$

415,905

 

Interest expense, net

 

 

 

 

 

 

 

 

 

 

 

64,618

 

Tax receivable agreement liability adjustment

 

 

 

 

 

 

 

 

 

 

 

687

 

Loss on extinguishment of debt

 

 

 

 

 

 

 

 

 

 

 

1,335

 

Other reconciling items (1)

 

 

 

 

 

 

 

 

 

 

 

154,283

 

Income before income taxes

 

 

 

 

 

 

 

 

 

 

$

194,982

 

 

(1) This primarily consists of depreciation and amortization expense, stock-based compensation, and other costs to reconcile to total income before income taxes.

 

 

For the Year Ended December 31, 2024

 

 

 

Commercial

 

 

Government

 

 

Parking

 

 

 

 

($ in thousands)

 

Services

 

 

Solutions

 

 

Solutions

 

 

Total

 

Service revenue

 

$

407,680

 

 

$

367,914

 

 

$

66,082

 

 

$

841,676

 

Product sales

 

 

 

 

 

22,989

 

 

 

14,542

 

 

 

37,531

 

Total revenue

 

 

407,680

 

 

 

390,903

 

 

 

80,624

 

 

 

879,207

 

Cost of service revenue, excluding depreciation and amortization

 

 

2,682

 

 

 

2,066

 

 

 

14,240

 

 

 

18,988

 

Cost of product sales

 

 

 

 

 

15,433

 

 

 

11,625

 

 

 

27,058

 

Operating expenses

 

 

92,038

 

 

 

182,493

 

 

 

17,353

 

 

 

291,884

 

Selling, general and administrative expenses

 

 

62,942

 

 

 

69,972

 

 

 

25,173

 

 

 

158,087

 

Loss on disposal of assets, net

 

 

222

 

 

 

315

 

 

 

9

 

 

 

546

 

Other (income) expense, net

 

 

(17,958

)

 

 

(1,061

)

 

 

49

 

 

 

(18,970

)

Segment profit

 

$

267,754

 

 

$

121,685

 

 

$

12,175

 

 

$

401,614

 

Interest expense, net

 

 

 

 

 

 

 

 

 

 

 

73,902

 

Goodwill impairment

 

 

 

 

 

 

 

 

 

 

 

97,076

 

Tax receivable agreement liability adjustment

 

 

 

 

 

 

 

 

 

 

 

(257

)

Loss on interest rate swap

 

 

 

 

 

 

 

 

 

 

 

494

 

Loss on extinguishment of debt

 

 

 

 

 

 

 

 

 

 

 

1,745

 

Other reconciling items (1)

 

 

 

 

 

 

 

 

 

 

 

149,546

 

Income before income taxes

 

 

 

 

 

 

 

 

 

 

$

79,108

 

(1) This primarily consists of depreciation and amortization expense, stock-based compensation, and other costs to reconcile to total income before income taxes.

 

 

For the Year Ended December 31, 2023

 

 

 

Commercial

 

 

Government

 

 

Parking

 

 

 

 

($ in thousands)

 

Services

 

 

Solutions

 

 

Solutions

 

 

Total

 

Service revenue

 

$

372,786

 

 

$

344,034

 

 

$

66,775

 

 

$

783,595

 

Product sales

 

 

 

 

 

14,385

 

 

 

19,330

 

 

 

33,715

 

Total revenue

 

 

372,786

 

 

 

358,419

 

 

 

86,105

 

 

 

817,310

 

Cost of service revenue, excluding depreciation and amortization

 

 

2,362

 

 

 

2,252

 

 

 

13,618

 

 

 

18,232

 

Cost of product sales

 

 

 

 

 

9,751

 

 

 

15,480

 

 

 

25,231

 

Operating expenses

 

 

83,828

 

 

 

168,736

 

 

 

18,236

 

 

 

270,800

 

Selling, general and administrative expenses

 

 

61,607

 

 

 

62,597

 

 

 

23,988

 

 

 

148,192

 

Loss on disposal of assets, net

 

 

 

 

 

128

 

 

 

 

 

 

128

 

Other (income) expense, net

 

 

(17,176

)

 

 

488

 

 

 

(87

)

 

 

(16,775

)

Segment profit

 

$

242,165

 

 

$

114,467

 

 

$

14,870

 

 

$

371,502

 

Interest expense, net

 

 

 

 

 

 

 

 

 

 

 

86,701

 

Change in fair value of private placement warrants

 

 

 

 

 

 

 

 

 

 

 

24,966

 

Tax receivable agreement liability adjustment

 

 

 

 

 

 

 

 

 

 

 

(3,077

)

Loss on interest rate swap

 

 

 

 

 

 

 

 

 

 

 

817

 

Loss on extinguishment of debt

 

 

 

 

 

 

 

 

 

 

 

3,533

 

Other reconciling items (1)

 

 

 

 

 

 

 

 

 

 

 

171,565

 

Income before income taxes

 

 

 

 

 

 

 

 

 

 

$

86,997

 

 

(1) This primarily consists of depreciation and amortization expense, stock-based compensation, and other costs to reconcile to total income before income taxes.

The Company provides information on credit loss expense (income) by reportable segment, refer to Note 2, Significant Accounting Policies, for additional details.

 

The Company primarily operates within the United States, Australia, Europe, and Canada. Property and equipment, net located in foreign countries was $18.6 million as of December 31, 2025, of which Australia represented $6.9 million, Canada represented $5.8 million, and Spain represented $3.2 million. Property and equipment, net located in foreign countries was $20.3 million as of December 31, 2024, of which Canada represented $10.6 million and Australia represented $5.8 million.

 

The following table details the revenues from international operations for the respective periods:

 

 

 

For the Year Ended December 31,

 

($ in thousands)

 

2025

 

 

2024

 

 

2023

 

Australia

 

$

66,202

 

 

$

58,029

 

 

$

45,879

 

Canada

 

 

31,600

 

 

 

33,192

 

 

 

30,826

 

United Kingdom

 

 

28,209

 

 

 

20,484

 

 

 

23,794

 

All other

 

 

6,958

 

 

 

4,318

 

 

 

3,071

 

Total international revenues

 

$

132,969

 

 

$

116,023

 

 

$

103,570

 

Historical Timeline

Fiscal YearFiled
2025Feb 24, 2026Showing above
2024Feb 27, 2025
2023Feb 29, 2024
2022Mar 1, 2023
2021Apr 22, 2022
2020Mar 1, 2021
2019Mar 2, 2020
2018Mar 18, 2019

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.