Segment Reporting Clause Samples

Segment Reporting. A segment is a distinguishable component of the Target Group that is engaged either in providing products or services (business segment), or in providing products or services within a particular economic environment (geographical segment), which is subject to risks and rewards that are different from those of other segments. No analysis of the Target Group's turnover and contribution to profit from operations by geographical segment or business segment has been presented as the Target Group is only engaged in the provision of cellular telephone and related services in the PRC. There is no other geographical or business segment with segment assets equal to or greater than 10 per cent. of the Target Group's total assets.

Segment Reporting. The Company will not be required to prepare its financial statements in accordance with SFAS No. 131;

Segment Reporting. Where the issuer has reportable segments, it shall furnish segment wise revenue, results and capital employed along with the quarterly un-audited financial results as per the format given below. (Rs in Lakhs) 3 Months ended (1) Corresponding 3 months in the previous year (2) Year to date figures For current Period (3) Year to date Figures For the Previous Year (4) Previous Accounti ng Year (5) 1. Segment Revenue (net sale/income from each segment should be disclosed under this head) a) Segment – A b) Segment – B c) Segment - C d) Others Total Less: Inter Segment Revenue Net sales/Income From Operations 2. Segment Results (Profit)(+)/ Loss(-) before tax and interest from Each segment)* a) Segment – A b) Segment – B c) Segment - C d) Others Total Less : i) Interest** ii) Other Un-allocable Expenditure net off Un-allocable income Total Profit Before Tax ** Other than the interest pertaining to the segments having operations which are primarily of financial nature.

Segment Reporting. In accordance with Segment Reporting, the Company uses the management approach for determining its reportable segments. The management approach is based upon the way that management reviews performance and allocates resources. The Company has one operating and one reportable segment: restaurants. We manage our business activities on a consolidated basis, as Red ▇▇▇▇▇ restaurants all have similar customers, sell similar products, and have a similar process to sell those products. We primarily derive our revenue in the United States through the sale of food and beverage through its Company-owned locations as well as earn franchise fees from franchise restaurants. The accounting policies of the restaurant segment are the same as those described in Note 1. Description of Business and Summary of Significant Accounting Policies. Our Chief Operating Decision Maker ("CODM") is our Chief Executive Officer. The Company measures segment profit using consolidated Net income (loss). The CODM uses consolidated Net income (loss), as reported on our Consolidated Statements of Operations and Comprehensive Loss, in deciding whether to reinvest excess cash flow into the restaurant segment or into other parts of the Company. The CODM does not review assets in evaluating the results of the restaurant segment, and therefore, such information is not presented. Financial information for the Company's reportable segment is as follows (in thousands): Year Ended December 29, 2024 December 31, 2023 December 25, 2022 Revenues: Restaurant revenue $ 1,224,254 $ 1,274,294 $ 1,230,189 Franchise revenue 14,941 15,867 19,306 Other revenue 9,365 12,885 16,039 Total revenues 1,248,560 1,303,046 1,265,534 Costs and expenses: Cost of sales 292,392 308,962 306,509 Labor 479,631 473,538 440,564 Other operating 216,242 224,999 224,704 Occupancy 103,359 102,761 98,868 General and administrative expenses 81,721 89,360 84,912 Selling 36,719 34,770 51,700 Other segment items(1) 33,848 (2,076) 39,529 Depreciation and amortization 57,729 66,190 76,245 Interest expense, net and other 24,550 25,460 20,639 Income tax expense (benefit) (90) 310 747 Segment net income (loss) $ (77,541) $ (21,228) $ (78,883) (1) Other segment items consists primarily of impairment and other charges (gains) and pre-opening costs.

Segment Reporting. Segment results that are reported to the Group’s CEO (the chief operating decision maker) include items directly attributable to a segment as well as those that can be allocated on a reasonable basis.

Segment Reporting. According to IFRS 8, an operating segment, based on the internal organization structure, is a component of an entity that engages in business activities from which it may earn revenues and incur expenses, whose operating results are reviewed regularly by the entity’s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance and for which discrete financial information is available. Sovello’s business activities are concentrated on the manufacture and sale of a single product (solar modules) at a single location (Bitterfeld-Wolfen). Within these activities there are no distinguishable enterprise components. The controlling as well as the internal reporting takes place on the level of the Company. Therefore, no different operating segments are identifiable. Segment reporting is not required. Annex 1.5 / 10

Segment Reporting. The Group's revenues are derived principally from online brand advertising from advertisers all located in PRC. Based on the criteria established by ASC 280 "Segment Reporting", the Group's chief operating decision maker has been identified as the Chief Executive Officer, who reviews consolidated results when making decisions about allocating resources and assessing performance of the Group. The Group has internal reporting that does not distinguish between markets or segments, and reports the entire business as a whole. Hence, the Group has only one operating segment. In addition, the Group operates in the PRC and all of the Group's long-lived assets are located in the PRC.

Segment Reporting. The company is engaged primarily in the business of trading in shares and securities and there are no separate reportable segments as per Indian Accounting Standards (Ind AS) - 108 dealing with segment reporting.

Segment Reporting. Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker. Operating segments are reported in a manner consistent with the internal reporting provided to the Chief Operating Decision Maker ("CODM") of the Company. The CODM, who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the Managing Director and CEO of the Company.