v3.26.1
Segment Reporting
 12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
SEGMENT REPORTING

NOTE 16 – SEGMENT REPORTING

 

The Company manages its operations on a consolidated basis and has determined that it operates in a single, reportable segment in accordance with ASC 280, Segment Reporting. The Company's reportable segment is a family financial solutions platform that safeguards children’s privacy and provides anti-fraud protection for the elderly. The segment is data management and monetization. As the Company has one reportable segment, sales, transaction expense, marketing, product development, and general and administrative expenses are equal to consolidated results.

 

Financial results for the Company's reportable segment have been prepared using a management approach, which is consistent with the basis and manner in which financial information is evaluated by the Company's CODM in allocating resources and in assessing performance. The Company's CODM is the Chief Executive Officer. The measurement of segment profit or loss that the CODM uses to evaluate the performance of the Company's segment is net income attributable to Rego Payment Architectures, Inc. Financial budgets and actual results used by the CODM to assess performance and allocate resources, as well as strategic decisions related to headcount and other expenditures are reviewed on a consolidated basis. The CODM considers the impact of the significant segment expenses in the table below on net income when deciding where and when to make expenditures.

 

In accordance with ASC 280, the Company has disclosed below the significant segment expense categories that are regularly provided to the CODM and included in the measure of segment profit or loss.

 

    For the Years Ended  
    December 31,  
    2025     2024  
             
NET REVENUE   $ 2,250     $ -  
                 
OPERATING EXPENSES                
Transaction expense     238,064       345,625  
Sales and marketing     401,801       630,664  
Product development     3,333,785       3,286,232  
General and administrative     4,544,659       3,676,228  
Total operating expenses     8,518,309       7,938,749  
                 
NET OPERATING LOSS     (8,516,059 )     (7,938,749 )