Operating Segments

9 Months Ended

Sep. 30, 2025

Note 8 – Operating Segments

The Company has the following four segments: (i) fashion and equipment e-commerce platform, (ii) SaaS based innovative artificial intelligence driven measurement solutions, (iii) resale platform for apparel and (iv) wholesaling of footwear . This realignment reflects the way resources are allocated, and performance is assessed by the Chief Operating Decision Maker. The fashion and equipment 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, see note 6). 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 Company is evaluating and integrating into this segment and may consolidate it in the future.

The Company operating segments are the same as its reportable segments.

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 and equipment 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 and equipment e-commerce platform segment.

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

	Fashion and equipment e-commerce platform			SaaS Solutions			Resale Platform			Other			Total
As of the nine months ended September 30, 2025
Revenues from external customers		5,001			541			515			-			6,057
Cost of revenues		(3,259	)		(48	)		(197	)		-			(3,504	)
Research and development expenses		-			(355	)		-			-			(355	)
Amazon fees		(1,478	)		-			-			-			(1,478	)
Sales and marketing Salaries		(111	)		(171	)		-			(23	)		(305	)
Impairment of goodwill		(144	)		-			-			-			(144	)
Other Segment Items (*)		(1,834	)		(809	)		(630	)		-			(3,273	)
Segment loss		(1,825	)		(842	)		(312	)		(23	)		(3,002	)

Reconciliation of Profit or Loss
Financial income, (expense) net														157
Loss before income taxes														(2,845	)

Significant non-cash items:
Amortization		(9	)		(125	)		(90	)		-			(224	)
Share based payments		(55	)		(29	)		-			-			(84	)

(*)	Other segments include shared 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 nine months ended September 30, 2025

Assets

8,001

2,931

722

11,654

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)

Note 8 – Operating Segments (Cont.)

	Fashion and Equipment e-commerce platform			SaaS Solutions			Total
As of the nine months ended September 30, 2024
Revenues from external customers		6,290			512			6,802
Cost of revenues		(3,779	)		(52	)		(3,831	)
Research and development expenses		-			(352	)		(352	)
Amazon fees		(1,848	)		-			(1,848	)
Sales and marketing Salaries		(102	)		(333	)		(435	)
Impairment of goodwill		-			(631	)		(631	)
Other Segment Items (*)		(2,085	)		(874	)		(2,959	)
Segment loss		(1,524	)		(1,730	)		(3,254	)

Reconciliation of Profit or Loss
Financial income, (expense) net								26
Loss before income taxes								(3,280	)

Significant non-cash items:
Amortization		(82	)		(145	)		(227	)
Share based payments		(204	)		(102	)		(306	)

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

	Fashion and equipment e-commerce platform			SaaS Solutions			Resale Platform			Other			Total
As of the three months ended September 30, 2025
Revenues from external customers		2,033			192			347			-			2,572
Cost of revenues		(1,443	)		(33	)		(87	)		-			(1,563	)
Research and development expenses		-			(131	)		-			-			(131	)
Amazon fees		(757	)		-			-			-			(757	)
Sales and marketing Salaries		(43	)		(44	)		-			(23	)		(110	)
Other Segment Items (*)		(573	)		(315	)		(479	)		-			(1,367	)
Segment loss		(783	)		(331	)		(219	)		(23	)		(1,356	)

Reconciliation of Profit or Loss
Financial income, (expense) net														21
Loss before income taxes														(1,335	)

Significant non-cash items:
Amortization		-			(45	)		(58	)		-			(103	)
Share based payments		(10	)		(6	)		-			-			(16	)

(*)	Other segments items 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)

Note 8 – Operating Segments (Cont.)


	Fashion and Equipment e-commerce platform			SaaS Solutions			Total
As of the three months ended September 30, 2024
Revenues from external customers		1,667			172			1,839
Cost of revenues		(1,033	)		(15	)		(1,048	)
Research and development expenses		-			(89	)		(89	)
Amazon fees		(551	)		-			(551	)
Sales and marketing Salaries		(38	)		(83	)		(121	)
Impairment of goodwill		-			(631	)		(631	)
Other Segment Items (*)		(527	)		(178	)		(705	)
Segment loss		(482	)		(824	)		(1,306	)

Reconciliation of Profit or Loss
Financial income, (expense) net								6
Loss before income taxes								(1,300	)

Significant non-cash items:
Amortization		(28	)		(48	)		(76	)
Share based payments		(53	)		(33	)		(86	)

As of December 31, 2024
	Fashion and equipment e-commerce platform		Saas Solution
As of December 31, 2024
Assets		8,066		1,993

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

My Size, Inc. 10-Q