SEGMENT REPORTING

3 Months Ended

Mar. 31, 2026

NOTE 7 – SEGMENT REPORTING

The Company operates as one operating segment. The Company’s chief executive officer, who is the CODM, evaluates the Company’s financial information and resources and assesses the performance of these resources on a consolidated basis. The measure of segment profit and loss for the Company’s single segment is net income (loss), which can be found in the consolidated statement of operations.

Geographic Information

The Company’s long-lived assets, comprising property, plant and equipment are all in one geographical location.

Segment Revenue and Loss

The following table sets forth significant expense categories and other specific amounts included in consolidated net loss that are otherwise regularly provided to the CODM for the three months ended March 31, 2026, and 2025 .


	March 31, 2026		March 31, 2025
Revenue	$	—	$	—

Segment operating expenses:
Business Fees & Licenses		39		1,620
Courier & Postage		39		42
Office Supplies		58		—
Motor Vehicle Expenses		590		404
Office Expense		157		26
Telephone		339		415
Travel & Entertainment		—		8,146
Food Expense		439		571
Other¹		754		596
Amortization Expense		1,213		1,213
Accounting & Legal		21,111		17,127
Professional Fees		2,353		6,839
Wages & Benefits		7,340		20,744
Total Segment operations expense		34,432		57,743
Loss from operations		34,432		57,743
Interest Expense		862		903
Segment net loss	$	35,294	$	58,646

¹	Other segment expense items included in Segment net loss include realized and unrealized (gain) loss on foreign exchange and bank fees.

- 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

BioCrude Technologies USA, Inc. 10-Q