v3.26.1
SEGMENT REPORTING (Tables)
 6 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
SCHEDULE OF BUSINESS SEGMENT REPORTING

Information with respect to these reportable business segments for the six months ended June 30, 2026 and 2025 was as follows:

 

    2026    2025    2026    2025 
    For the Three Months Ended    For the Six Months Ended 
    June 30,    June 30, 
    2026    2025    2026    2025 
Safe Pro USA:                    
Revenue  $114,483   $48,748   $258,066   $189,348 
Cost of revenues (a)   49,352    19,308    108,956    111,625 
Gross Margin   65,131    29,440    149,110    77,723 
Expenses:                    
Salaries, wages and payroll taxes   94,708    56,047    186,265    124,858 
Research and development   4,678    17,875    15,671    17,875 
Professional fees   486    1,866    4,391    12,971 
Selling, general and administrative   45,655    27,350    104,159    63,951 
Other segment items (b)   12,003    23,880    23,874    50,858 
Safe Pro USA segment operating loss   (92,399)   (97,578)   (185,250)   (192,790)
Airborne Response:                    
Revenue   283,529    14,673    346,636    18,877 
Cost of revenues (a)   175,062    15,010    204,749    17,265 
Gross Margin   108,467    (337)   141,887    1,612 
Expenses:                    
Salaries, wages and payroll taxes   64,670    73,283    156,539    159,216 
Research and development   -    -    -    - 
Professional fees   -    -    -    - 
Selling, general and administrative   38,456    28,775    88,091    61,915 
Other segment items (b)   6,306    29,261    12,210    58,360 
Airborne Response segment operating loss   (965)   (131,656)   (114,953)   (277,879)
Safe Pro AI:                    
Revenue   934,062    29,332    1,947,501    69,330 
Cost of revenues (a)   230,072    7,334    507,549    17,334 
Gross Margin   703,990    21,998    1,439,952    51,996 
Expenses:                    
Salaries, wages and payroll taxes   243,078    68,680    553,333    134,404 
Research and development   187,757    -    537,161    - 
Professional fees   6,493    38,000    7,893    68,000 
Selling, general and administrative   210,794    30,950    408,294    65,226 
Other segment items (b)   67,589    56,388    128,038    103,316 
Safe Pro AI segment operating loss   (11,721)   (172,020)   (194,767)   (318,950)
Other:                    
Unallocated corporate expenses (c)   (3,166,486)   (1,522,092)   (5,693,990)   (5,139,417)
Intersegment profit eliminations                    
Total operating loss  $(3,271,571)  $(1,923,346)  $(6,188,960)  $(5,929,036)
Other income (expenses)                    
Other income   -    4,276    -    33,890 
Interest income   104,403    7,804    231,303    20,507 
Interest expense   (1,694)   (3,293)   (4,690)   (4,937)
Total other income, net   102,709    8,787    226,613    49,460 
Net loss  $(3,168,862)  $(1,914,559)  $(5,962,347)  $(5,879,576)

  

(a) A portion of depreciation is recorded in Safe-Pro USA, Airborne Response and Safe Pro AI in cost of sales on the Company’s condensed consolidated unaudited statement of operations in cost of sales. For purposes of segment reporting, depreciation is included within Other segment items as it is not separately reviewed by the CODM when evaluating segment performance.
   
(b) Other segment items primarily consist of depreciation and amortization included in the measure of segment operating income (loss) reviewed by the CODM.  Other segment items may vary period to period based on the nature and timing of such items.
   
(c) Unallocated corporate expenses not directly attributable to a reportable segment, including certain executive compensation, public company costs, professional fees, financing activities, and other holding company expenses, are not allocated to the reportable segments and are reported within “Other.”
SCHEDULE OF REVENUE FOR EACH REPORTABLE SEGMENTS

The following table presents revenue for each of the Company’s reportable segments:

    2026    2025    2026    2025 
    For the Three Months Ended    For the Six Months Ended 
    June 30,    June 30, 
    2026    2025    2026    2025 
Product sales by segment                    
Safe-Pro USA  $114,483   $48,748   $258,066   $189,348 
Airborne Response   31,987    -    31,987    - 
Safe Pro AI   402,459    -    1,409,899    - 
Total product sales   548,929    48,748    1,699,952    189,348 
Services revenue by segment                    
Safe-Pro USA   -    -    -    - 
Airborne Response   251,542    14,673    314,648    18,877 
Safe Pro AI   531,603    29,332    537,603    69,330 
Total services revenue   783,145    44,005    852,251    88,207 
Total revenue  $1,332,074   $92,753   $2,552,203   $277,555 
SCHEDULE OF LONG LIVED TANGIBLE ASSETS NET BY REPORTABLE SEGMENT

 

   June 30, 2026   December 31, 2025 
Identifiable long-lived tangible assets, net by segment:          
Safe-Pro USA  $145,118   $168,991 
Airborne Response   59,298    68,118 
Safe Pro AI   88,032    38,818 
Other   47,620    7,160 
Long lived tangible assets  $340,068   $283,087