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BUSINESS SEGMENT AND GEOGRAPHIC INFORMATION
3 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
BUSINESS SEGMENT AND GEOGRAPHIC INFORMATION

9. BUSINESS SEGMENT AND GEOGRAPHIC INFORMATION

 

The Chief Executive Officer of the company (the “CEO”), as the Chief Operating Decision Maker (“CODM”), organizes the Company, manages resource allocations and measures performance of the Company’s single operating segment, Critical Power Solutions. The Critical Power Solutions reportable segment is the Company’s Titan Energy Systems, Inc. business unit. The Critical Power Solutions segment provides mobile high capacity charging equipment, power generation equipment and aftermarket field-services in order to help customers secure fast vehicle charging where fixed charging infrastructure does not exist, and additionally to ensure smooth, uninterrupted power to operations during times of emergency.

 

The CODM assesses the Company’s performance and decides how to allocate resources based on consolidated net income (loss) in the unaudited condensed consolidated statements of operations, which is assessed to be the segment measure of profit or loss. This measure is used to monitor actual results to evaluate the performance of the segment versus the forecasted targets. The segment assets are equal to total assets presented in the unaudited condensed consolidated balance sheets.

 

The significant expenses that are regularly provided to the CODM, which include costs of goods sold, selling, general and administrative expenses and research and development expenses, are disclosed in the unaudited condensed consolidated statements of operations as a part of the consolidated net loss. Other segment items regularly provided to the CODM include interest income, net and other income (expense), each of which is disclosed as a separate line item in the unaudited condensed consolidated statements of operations.

 

Revenues are attributable to countries based on the location of the Company’s customers:

 

   2026   2025 
   For the Three Months Ended 
   March 31, 
   2026   2025 
Revenues          
United States  $4,266   $6,625 
Canada   -    115 
Total  $4,266   $6,740 

 

During the three months ended March 31, 2026, the Company derived 14% and 11% of its revenue from two customers. During the three months ended March 31, 2025, the Company derived 39% and 11% of its revenue from two customers.

 

The distribution of the Company’s property and equipment by geographic location is approximately as follows:

 

   March 31,   December 31, 
   2026   2025 
Property and equipment          
United States  $5,087   $5,400