v3.26.1
Segment Reporting
3 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
Segment Reporting Segment Reporting
ASC 280, Segment Reporting, requires that a public business entity report financial and descriptive information about its reportable operating segments, subject to certain aggregation criteria and quantitative thresholds. Operating segments are defined by ASC 280 as components of a public business entity about which separate financial information is available that is evaluated regularly by the chief operating decision-maker ("CODM") in deciding how to allocate resources and in assessing performance. The Company's CODM is its Chief Executive Officer. The CODM evaluates performance and allocates resources based upon a number of factors, including the nature of the business, relevant industry, and profitability of the same, with the primary profit measure being income (loss) from operations of each segment. The CODM uses this information to evaluate the profitability of the Company's reportable segments and make decisions on future business plans.
The Company has identified nine distinct operating segments based on its products and internal organizational structure. These operating segments are disclosed by the Company under three reportable segments for financial reporting purposes, which are Automotive Products, Premium Audio Products, and Other. The Company's Automotive Products segment develops and manufactures digital vision and connected car products and electronics, including: interior and exterior electrochromic automatic-dimming rearview mirrors with and without electronic features; non-auto dimming rearview mirrors with and without electronic features; and other automotive electronics. The Company's Premium Audio Products segment designs, manufactures, markets, and distributes high quality audio equipment created to deliver superior sound quality and performance, including premium loudspeakers, architectural speakers,
commercial and cinema speakers, outdoor speakers, wireless and Bluetooth speakers, A/V receivers, home theater systems, soundbars, and music streaming systems. The Company's Other segment includes the operating segments of Fire Protection, Dimmable Aircraft Windows, Nanofiber, Medical, Aftermarket, Consumer Electronics, and Biometrics, which do not meet quantitative thresholds for separate disclosure pursuant to ASC 280.
The segments share many common resources, infrastructures, and assets in the normal course of business. Thus, the Company does not report assets or capital expenditures by segment to the CODM.
The following table presents net sales and the significant expense categories for the three months ended March 31, 2026 and 2025 (which did not include VOXX), respectively, that are included in reportable segment operating profit, which are regularly provided to the CODM:
Three Months Ended March 31,
20262025
Net Sales:
Automotive Products$580,805,912 $563,864,259 
Premium Audio Products51,870,961 — 
Other42,766,252 12,908,831 
Total$675,443,125 $576,773,090 
Cost of Goods Sold:
Automotive Products$387,550,094 $375,497,192 
Premium Audio Products32,335,194 — 
Other26,930,924 9,542,311 
Total$446,816,212 $385,039,503 
Operating Expenses:
Automotive Products$74,759,166 $71,076,825 
Premium Audio Products13,509,548 — 
Other16,698,280 7,669,656 
Total$104,966,994 $78,746,481 
Depreciation and Amortization:
Automotive Products$22,268,728 $23,466,283 
Premium Audio Products101,205 — 
Other1,328,762 813,403 
Corporate1,957,557 1,229,383 
Total$25,656,252 $25,509,069 
Income (Loss) from Operations:
Automotive Products$118,496,651 $117,290,242 
Premium Audio Products6,026,219 — 
Other(862,951)(4,303,136)
Total$123,659,919 $112,987,106