SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 31, 2025

Segment information is as follows:

SCHEDULE OF SEGMENT INFORMATION

	Dealerships			Financial Services			Consolidated
	For the Year Ended December 31, 2025
	Dealerships			Financial Services			Consolidated
Revenues		117,286,647			2,579,651			119,866,298
Cost of revenues		107,330,798			1,069,284			108,400,082
Gross profit		9,955,849			1,510,367			11,466,216
Operating expenses
Depreciation and amortization		310,643			228			310,871
Selling, general and administrative		2,274,522			153,359			2,427,881
Advertising and marketing		1,088,231			73,806			1,162,037
Professional services		415,330			43,680			459,010
Salaries and wages		4,880,433			894,826			5,775,259
Rent expenses		805,258			62,988			868,246
Total operating expenses		9,774,417			1,228,887			11,003,304
Other income (expenses)
Interest expense, net		(2,257,256	)		(3,985	)		(2,261,241	)
Other income		206,338			(391,839	)		214,499
Other expense		(19,922	)		-			(19,922	)
Total other (expense) income		(2,070,840	)		(395,824	)		(2,066,664	)
Income tax benefit (expense)		155,458			(23,503	)		131,955
Net (Loss) Income		(1,733,950	)		(137,847	)		(1,871,797	)

	Dealerships			Financial Services		Consolidated
	For the Year Ended December 31, 2024
	Dealerships			Financial Services		Consolidated
Revenues	$	96,036,403		$	2,959,159	$	98,995,562
Cost of revenues		88,973,509			1,241,143		90,214,652
Gross profit		7,062,894			1,718,016		8,780,910
Operating expenses
Depreciation and amortization		255,012			228		255,240
Selling, general and administrative		1,529,191			223,134		1,752,325
Advertising and marketing		438,944			50,064		489,008
Professional services		418,723			14,484		433,207
Salaries and wages		1,777,483			912,360		2,689,843
Rent expenses		392,722			84,642		477,364
Total operating expenses		4,812,075			1,284,912		6,096,987
Other income (expenses)							-
Interest expense, net		(1,624,346	)		1,885		(1,622,461	)
Other income		20,122			1,985		22,107
Other expense		(91,885	)		-		(91,885	)
Total other (expense) income		(1,696,109	)		3,870		(1,692,239	)
Net Income	$	554,710		$	436,974	$	991,684

The total assets for each segment are presented in accordance with segment reporting requirements of ASC 280-10, which requires the disclosure of total assets for each reportable segment.

	Dealerships		Financial Services		Consolidated
	As of December 31, 2025
	Dealerships		Financial Services		Consolidated
ASSETS
Cash and cash equivalents	$	12,051,377	$	377,397	$	12,428,774
Accounts receivable, net		177,122		92,816		269,938
Inventory		26,009,794		26,050		26,035,844
Prepaid expense		664,287		41,969		706,256
Private label receivable
Other current assets		263,811		170,773		434,584
Property, plant and equipment, net		821,408		1,823		823,231
Other receivable		27,486		-		27,486
Due from related party		44,623		-		44,623
Intangible assets, net		560,406		-		560,406
Right-of-use assets		6,516,415		-		6,516,415
Goodwill		570,000		-		570,000
TOTAL ASSETS	$	47,706,729	$	710,828	$	48,417,557

	Dealerships		Financial Services		Combined and consolidated
	For the Year Ended December 31, 2024
	Dealerships		Financial Services		Combined and consolidated
ASSETS
Cash and cash equivalents	$	2,714,469	$	212,657	$	2,927,126
Accounts receivable, net		59,644		44,673		104,317
Inventory		22,593,422		-		22,593,422
Prepaid expense		2,337,100		51,682		2,388,782
Private label receivable		-		190,492		190,492
Other current assets		542,856		297,545		840,401
Property, plant and equipment, net		459,658		2,051		461,709
Other receivable		42,192		-		42,192
Due from related party		11,313		-		11,313
Right-of-use assets		1,450,367		55,619		1,505,986
Goodwill		570,000		-		570,000
TOTAL ASSETS	$	30,781,021	$	854,719	$	31,635,740

OFF THE HOOK YS INC. 10-K