v3.26.1
SEGMENT DATA
 3 Months Ended
Mar. 31, 2026
SEGMENT DATA  
SEGMENT DATA

13.     SEGMENT DATA

Our segment disclosure is intended to provide the users of our consolidated financial statements with a view of the business that is consistent with the management of the Company.

Our operations are comprised of two operating and reportable segments: Product and Distribution. The Product segment is comprised of components that manufacture and sell products, while the Distribution segment is comprised of our business that serves as a one-stop shop for law enforcement agencies that sells goods produced by the Product segment, as well as other third-party products. Segment information is consistent with how the chief operating decision maker (“CODM”), our chief executive officer, reviews the business, makes investing and resource allocation decisions and assesses operating performance. The CODM evaluates segment performance and decides how to allocate resources based on segment gross profit. The CODM is not regularly provided asset information or operating expenses by segment as that information is not available.

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

  ​ ​ ​

Three Months Ended March 31, 2026

​

​

​

​

​

​

​

​

Reconciling

​

​

​

​

  ​ ​ ​

  ​ ​ ​Product    

  ​ ​ ​

Distribution

  ​ ​ ​

 Items(1)

  ​ ​ ​

  ​ ​ ​ ​ ​Total      

Net sales

  ​ ​ ​

$

140,639

​

$

20,295

​

$

(5,505)

  ​ ​ ​

$

155,429

Cost of goods sold

​

​

84,463

​

​

16,307

​

​

(5,507)

​

​

95,263

Gross profit

​

$

56,176

​

$

3,988

​

$

2

​

$

60,166

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

  ​ ​ ​

Three Months Ended March 31, 2025

​

​

​

​

​

​

​

​

Reconciling

​

​

​

​

  ​ ​ ​

  ​ ​ ​Product    

  ​ ​ ​

Distribution

  ​ ​ ​

 Items(1)

  ​ ​ ​

  ​ ​ ​ ​ ​Total      

Net sales

  ​ ​ ​

$

112,735

​

$

27,862

​

$

(10,491)

  ​ ​ ​

$

130,106

Cost of goods sold

​

​

62,625

​

​

21,841

​

​

(10,491)

​

​

73,975

Gross profit

​

$

50,110

​

$

6,021

​

$

—

​

$

56,131

(1) Reconciling items consist primarily of intercompany eliminations and items not directly attributable to operating segments.