v3.26.1
Segment Information
12 Months Ended
Dec. 31, 2025
Segment Information  
Segment Information

Note 18. Segment Information

The Company’s reportable segments are strategic business units that offer different products and services. The Company manages the segments separately because each business requires different management, personnel proficiencies, and marketing strategies.

The Company has two reportable segments that represent the primary businesses reported in the consolidated financial statements: the finance company (the parent company), and the investment advisor and insurance firm (MP Securities). The finance company segment uses funds from the sale of debt certificates, income from operations, and the sale of loan participations to originate or purchase mortgage loans. The finance company also services loans. MP Securities generates fee income by selling debt certificates and other investment and insurance products, as well as providing investment advisory and financial planning services. Although charitable activities of MPC are not considered primary business activities, due to the amount of revenue recognized in prior years, the Company has disclosed its activities separately in the tables below.

The accounting policies applied to determine the segment information are the same as those described in the summary of significant accounting policies. Management accounts for intersegment revenues and expenses at amounts that assume the Company entered into the transaction with unrelated third parties at the current market prices at the time of the transaction. Management evaluates the performance of each segment based on net income or loss before provision for income taxes and LLC fees.

Financial information with respect to the reportable segments is as follows (dollars in thousands):

Twelve months ended

  ​ ​ ​

December 31,
2025

  ​ ​ ​

December 31,
2024

Revenue from external sources

Finance Company

$

7,913

$

7,438

Broker Dealer

847

1,012

Charitable Organization

77

84

Other Segments

2

2

Adjustments / Eliminations

Total

$

8,839

$

8,536

Revenue from internal sources

Finance Company

$

$

Broker Dealer

1,193

1,192

Charitable Organization

Other Segments

Adjustments / Eliminations

(1,193)

(1,192)

Total

$

$

Interest expense

Finance Company

$

5,882

$

6,366

Broker-Dealer

Charitable Organization

Other Segments

Adjustments / Eliminations

(1,189)

(1,329)

Total

$

4,693

$

5,037

Total non-interest expense and provision for tax

Finance Company

$

2,823

$

2,697

Broker Dealer

1,323

1,533

Charitable Organization

24

52

Other Segments

Adjustments / Eliminations

(20)

(50)

Total

$

4,150

$

4,232

Net profit (loss)

Finance Company

$

(758)

$

(1,498)

Broker Dealer

717

671

Charitable Organization

53

32

Other Segments

2

2

Adjustments / Eliminations

16

186

Total

$

30

$

(607)

December 31,

December 31,

2025

2024

  ​ ​ ​

(Unaudited)

  ​ ​ ​

(Audited) 

Total assets

Finance Company

$

99,080

$

101,563

Broker Dealer

3,350

2,591

Charitable Organization

2,196

2,140

Other Segments

59

58

Adjustments / Eliminations

2,927

2,898

Total

$

107,612

$

109,250