Business Segment Information

6 Months Ended

Jun. 30, 2026

The Company’s reportable segments are organized based on service platforms, with the Patient Services segment reflecting higher margin rental revenues that generally include payments made by third-party and direct payers and the Device Solutions segment reflecting lower margin product sales, direct payer rental and services revenues. Resources are allocated and performance is assessed for these segments by the Company’s Chief Executive Officer, whom the Company has determined to be its chief operating decision maker or CODM. The CODM uses gross profit for each segment predominantly in the annual budget and forecasting process and considers budget-to-actual variances on a quarterly basis when making operating and capital resource allocation decisions among each segment.

The financial information summarized below is presented by reportable segment for the three months ended June 30, 2026 and 2025:


2026
(in thousands)	Patient Services		Device Solutions		Corporate/ Eliminations		Total
Net revenues - external	$	24,788	$	12,145	$	—	$	36,933
Net revenues - internal	—		1,817		(1,817)		—
Total net revenues	24,788		13,962		(1,817)		36,933

Significant Segment Expenses:
Supplies and material costs	7,600		4,238		(1,817)		10,021
Employee-related expenses	—		2,731		—		2,731
Depreciation	1,820		875		—		2,695
Other segment items (a)	56		17		—		73
Gross profit	$	15,312	$	6,101	$	—	$	21,413

Selling, general and administrative expenses							17,261
Interest expense							(255)
Other expense							(26)

Income before income taxes							$	3,871

Total assets	$	49,930	$	45,770	$	2,000	$	97,700
Purchases of medical equipment	$	1,583	$	3,280	$	—	$	4,863
Depreciation and amortization of intangible assets	$	2,228	$	947	$	—	$	3,175

(a) Other segment items included in Segment gross profit include estimates for medical equipment considered to be missing and other miscellaneous shop expenses.


2025
(in thousands)	Patient Services		Device Solutions		Corporate/ Eliminations		Total
Net revenues - external	$	21,518	$	14,484	$	—	$	36,002
Net revenues - internal	—		1,771		(1,771)		—
Total net revenues	21,518		16,255		(1,771)		36,002

Significant Segment Expenses:
Supplies and material costs	5,777		4,803		(1,771)		8,809
Employee-related expenses	—		4,415		—		4,415
Depreciation	1,852		934		—		2,786
Other segment items (a)	86		32		—		118
Gross profit	$	13,803	$	6,071	$	—	$	19,874

Selling, general and administrative expenses							16,097
Interest expense							(373)
Other income							42

Income before income taxes							$	3,446

Total assets	$	52,285	$	46,564	$	2,000	$	100,849
Purchases of medical equipment	$	493	$	537	$	—	$	1,030
Depreciation and amortization of intangible assets	$	2,119	$	1,222	$	—	$	3,341

(a) Other segment items included in Segment gross profit include estimates for medical equipment considered to be missing and other miscellaneous shop expenses.

The financial information summarized below is presented by reportable segment for the six months ended June 30, 2026 and 2025:


2026
(in thousands)	Patient Services		Device Solutions		Corporate/ Eliminations		Total
Net revenues - external	$	46,893	$	23,724	$	—	$	70,617
Net revenues - internal	—		3,459		(3,459)		—
Total net revenues	46,893		27,183		(3,459)		70,617

Significant segment expenses:
Supplies and material costs	13,456		8,720		(3,459)		18,717
Employee-related expenses	—		5,209		—		5,209
Depreciation	3,675		1,749		—		5,424
Other segment items (a)	127		45		—		172
Gross profit	29,635		11,460		—		41,095

Selling, general and administrative expenses							35,353
Interest expense							(510)
Other income							56

Income before income taxes							5,288

Total assets	$	49,930	$	45,770	$	2,000	$	97,700
Purchases of medical equipment	$	2,225	$	4,318	$	—	$	6,543
Depreciation and amortization of intangible assets	$	4,270	$	2,159	$	—	$	6,429

(a) Other segment items included in Segment gross profit include estimates for medical equipment considered to be missing and other miscellaneous shop expenses.


2025
(in thousands)	Patient Services		Device Solutions		Corporate/ Eliminations		Total
Net revenues - external	$	42,292	$	28,426	$	—	$	70,718
Net revenues - internal	—		3,653		(3,653)		—
Total net revenues	42,292		32,079		(3,653)		70,718

Significant segment expenses:
Supplies and material costs	11,310		9,351		(3,653)		17,008
Employee-related expenses	—		8,731		—		8,731
Depreciation	3,686		1,877		—		5,563
Other segment items (a)	308		67		—		375
Gross profit	26,988		12,053		—		39,041

Selling, general and administrative expenses							34,646
Interest expense							(709)
Other income							13

Income before income taxes							3,699

Total assets	$	52,285	$	46,564	$	2,000	$	100,849
Purchases of medical equipment	$	2,269	$	2,045	$	—	$	4,314
Depreciation and amortization of intangible assets	$	4,201	$	2,460	$	—	$	6,661

(a) Other segment items included in Segment gross profit include estimates for medical equipment considered to be missing and other miscellaneous shop expenses.

- Definition

The entire disclosure for segment reporting.

+ References

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+ Details

InfuSystem Holdings, Inc 10-Q