v3.26.1
Segment Reporting
3 Months Ended
Mar. 31, 2026
Segment Reporting  
Segment Reporting

Note 9 – Segment Reporting

 

The Company operates as a single reportable segment that places digital advertising throughout devices, websites, applications and browsers across social, search and programmatic advertising channels, facilitating the delivery of millions of advertising messages monthly. The Chief Operating Decision Maker ("CODM"), identified as the Chief Executive Officer, evaluates the Company's financial performance and makes resource allocation decisions based on consolidated financial information.

 

Measure of Segment Profit or Loss

The CODM evaluates performance and allocates resources based on contribution margin, which is calculated as revenue after deducting marketing expenses, exchange fees, and publisher payments. Exchange fees and publisher payments are classified as cost of revenue. The resulting contribution margin covers the Company’s fixed costs and profit.

 

Significant Segment Expenses

The Company reports total revenue and significant expenses provided to the CODM, which include cost of revenue, marketing, and compensation expenses. These expenses are regularly reviewed to assess operating performance. The following table presents these expenses:

 

 

 

For the Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Revenue

 

$7,927,553

 

 

$26,708,032

 

Cost of Revenue

 

 

4,263,665

 

 

 

5,620,941

 

Marketing

 

 

2,092,812

 

 

 

17,512,994

 

Professional Fees

 

 

723,103

 

 

 

476,303

 

IT Costs

 

 

328,844

 

 

 

324,018

 

Provision/(reversal of provision) for bad debts

 

 

(63,763)

 

 

31,624

 

Depreciation and Amortization

 

 

538,786

 

 

 

568,042

 

Other

 

 

234,857

 

 

 

344,576

 

Compensation

 

 

3,690,203

 

 

 

3,599,321

 

Segment Operating Loss

 

$(3,880,954)

 

$(1,769,787)

 

Other segment expenses include facilities costs, travel and entertainment expenses and various other corporate expenses.

 

Geographic Information

The Company’s operations are based in the United States, and substantially all revenue is derived from U.S. clients.