v3.26.1
Segment Reporting
 6 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
SEGMENT REPORTING

NOTE 16 – SEGMENT REPORTING

 

The Company manages the business activities on a consolidated basis and operates in one reportable segment. The Company's reportable segment is a family financial solutions platform that safeguards children’s privacy and provides anti-fraud protection for the elderly. The segment is data management and monetization. As the Company has one reportable segment, sales, transaction expense, marketing, product development, and general and administrative expenses are equal to consolidated results.

 

Financial results for the Company's reportable segment have been prepared using a management approach, which is consistent with the basis and manner in which financial information is evaluated by the Company's Chief Operating Decision Maker ("CODM") in allocating resources and in assessing performance. The Company's CODM is the Chief Executive Officer. The measurement of segment profit or loss that the CODM uses to evaluate the performance of the Company's segment is net income attributable to Rego Payment Architectures, Inc.Financial budgets and actual results used by the CODM to assess performance and allocate resources, as well as strategic decisions related to headcount and other expenditures are reviewed on a consolidated basis. The CODM considers the impact of the significant segment expenses in the table below on net income when deciding where and when to make expenditures.

 

In accordance with ASC 280, the Company has disclosed below the significant segment expense categories that are regularly provided to the CODM and included in the measure of segment profit or loss.

 

    For the Three Months Ended     For the Six Months Ended  
    June 30,     June 30,  
    2026     2025     2026     2025  
                         
NET REVENUE   $ 31,850     $ -     $ 43,600     $ -  
                                 
OPERATING EXPENSES                                
Transaction expense     -       57,593       46,967       122,468  
Sales and marketing     88,735       110,408       190,031       229,141  
Product development     787,052       863,441       1,663,133       1,421,982  
General and administrative     916,742       826,464       1,509,757       2,641,138  
Total operating expenses     1,792,529       1,857,906       3,409,888       4,414,729  
                                 
NET OPERATING LOSS     (1,760,679 )     (1,857,906 )     (3,366,288 )     (4,414,729 )