v3.26.1
Operating Segments
 6 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
Operating Segments

Note 6 – Operating Segments

 

The Company has the following four segments: (i) Fashion e-commerce platform, (ii) SaaS solutions, (iii) resale platform for apparel and (iv) others. This realignment reflects the way resources are allocated, and performance is assessed by the Chief Operating Decision Maker. The Fashion e-commerce platform which represents Orgad’s activity that was acquired by the Company in 2022, mainly operates on Amazon. The SaaS based innovative artificial intelligence driven measurement solutions, or SaaS Solutions operating segment consists of the Company and certain of its subsidiaries, My Size Israel, My Size LLC, Naiz and ShoeSizeMe (purchased in September 2025). The resale platform currently operates as a separate segment under New Percentil following the closing of the Acquisition in May 2025. The other segment currently operates under Ten Peacks.

 

The CODM reviews total operating expenses and consolidated net loss to assess performance, forecast future financial results, and allocate resources. In assessing the Company’s financial performance and making strategic decisions, the CODM regularly reviews segment operational loss and operating expenses by function. This includes a review of budget versus actual expenses and cost of goods, sales and marketing salaries, and other segment expenses. For the Fashion e-commerce platform operating segment, the CODM also reviews gross profit and Amazon fees. For the SaaS Solutions operating segment, the CODM also reviews research and development expenses.

 

Revenue, costs of goods and other costs and expenses are generally directly attributed to the segments. These expenses include research and development-related expenses, costs of Amazon fees, cost of goods, and legal-related costs. Indirect costs are allocated to segments based on a reasonable allocation methodology, when such costs are significant to the performance measures of the operating segments. Indirect operating expenses, such as insurance, legal, and audit services, are mostly allocated based on revenues, most of which is allocated to the Fashion e-commerce platform segment.

 

Information related to the operations of the Company’s reportable operating segments is set forth below:

 

   Fashion                 
   e-commerce   SaaS   Resale         
   platform   Solutions   Platform   Others   Total 
As of the six months ended June 30, 2026                         
Revenues from external customers   4,031    448    756    229    5,464 
Cost of revenues   (3,082)   (92)   (263)   (114)   (3,551)
Research and development expenses   (155)   (349)   (100)   (10)   (614)
Amazon fees   (902)   -    -    -    (902)
Sales and marketing salaries   (92)   (159)   -    (213)   (464)
Other Segment Items (*)   (1,256)   (619)   (907)   (279)   (3,061)
Segment loss   (1,456)   (771)   (514)   (387)   (3,128)
                          
Reconciliation of Profit or Loss                         
Financial income, (expense) net                       (100) 
Loss before income taxes                       (3,228)
                          
Significant non-cash items:                         
Amortization   -    (157)   (89)   -    (246)
Share based payments   (160)   (18)   -    -    (178)

 

(*) Other segments items include share based payments, rent and related expenses, professional services, insurance and other expenses.

 

   Fashion                 
   e-commerce   Saas   Resale         
   platform   Solution   Platform   Others   Total 
As of June 30, 2026:                         
Assets   3,325    2,054    522    582    6,483 

 

   Fashion and equipment e-commerce platform   SaaS Solutions   Resale Platform   Total 
As of the six months ended June 30, 2025                    
Revenues from external customers   2,968    349    168    3,485 
Cost of revenues   (1,816)   (15)   (110)   (1,941)
Research and development expenses   -    (205)   (19)   (224)
Amazon fees   (721)   -    -    (721)
Sales and marketing Salaries   (68)   (127)   -    (195)
Other Segment Items (*)   (1,405)   (494)   (151)   (2,050)
Segment loss   (1,042)   (492)   (112)   (1,646)
                     
Reconciliation of Profit or Loss                    
Financial income,(expense) net                  136 
Loss before income taxes                  (1,510)
                     
Significant non-cash items:                    
Amortization   (9)   (80)   (32)   (121)
Share based payments   (45)   (23)   -    (68)

 

(*) Other segments include shared based payments, rent and related expenses, professional services, insurance and other expenses.

 

 

MY SIZE, INC. AND ITS SUBSIDIARIES

 

Notes to Condensed Consolidated Interim Financial Statements (Unaudited)

U.S. dollars in thousands (except share data and per share data)

 

   Fashion                 
   e-commerce   SaaS   Resale         
   platform   Solutions   Platform   Others   Total 
As of the three months ended June 30, 2026                         
Revenues from external customers   2,233    211    413    213    3,070 
Cost of revenues   (1,820)   (30)   (144)   (103)   (2,097)
Research and development expenses   (93)   (180)   (96)   (6)   (375)
Amazon fees   (437)   -    -    -    (437)
Sales and marketing salaries   (48)   (93)   -    (122)   (263)
Other Segment Items (*)   (689)   (261)   (517)   (153)   (1,620)
Segment loss   (854)   (353)   (344)   (171)   (1,722)
                          
Reconciliation of Profit or Loss                         
Financial income, (expense) net                       (30) 
Loss before income taxes                       (1,752)
                          
Significant non-cash items:                         
Amortization   -    (90)   (64)   -    (154)
Share based payments   (79)   (9)   -    -    (88)

 

(*) Other segments items include share based payments, rent and related expenses, professional services, insurance and other expenses.

 

   Fashion and equipment e-commerce platform   SaaS
Solutions		   Resale Platform   Total 
As of the three months ended June 30, 2025                    
Revenues from external customers   1,661    177    168    2,006 
Cost of revenues   (764)   (8)   (110)   (882)
Research and development expenses   -    (123)   (19)   (142)
Amazon fees   (336)   -    -    (336)
Sales and marketing Salaries   (37)   (37)   -    (74)
Other Segment Items (*)   (742)   (266)   (150)   (1,158)
Segment loss   (218)   (257)   (111)   (586)
                     
Reconciliation of Profit or Loss                    
Financial income, net                  136 
Loss before income taxes                  (450)
                     
Significant non-cash items:                    
Amortization   -    (51)   (32)   (83)
Share based payments   (10)   (37)   -    (47)

 

(*) Other segments items include share based payments, rent and related expenses, professional services, insurance and other expenses.

 

   Fashion and equipment e-commerce platform   Saas Solution   Resale Platform   Others   Total 
As of December 31, 2025                         
Assets   6,733    2,455    626    390    10,204 

 

 

MY SIZE, INC. AND ITS SUBSIDIARIES

 

Notes to Condensed Consolidated Interim Financial Statements (Unaudited)

U.S. dollars in thousands (except share data and per share data)