Company: BOF
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001493152-25-021655
Chunk: 100

Company: BranchOut Food Inc.
Filing Date: 2025-11-12
Form: 10-Q
Item: Item 8
Chunk 100
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 debt repayments or capital expenditures. The Company’s
CODM is not provided asset information by reportable segment as asset information is provided to the CODM on a consolidated basis. The
Company’s capital expenditures are predominately used in the Company’s production operations, rather than its retail operations.

The
following table presents the Company’s retail operations segment revenue, measure of segment profit or loss, significant segment
expenses and reconciliation of the U.S. and Latin America operations segments’ EBITDA to consolidated net earnings before income
tax expense for the three and nine months ended September 30, 2025, and 2024:

 Schedule
of Segment Reporting

    2025  
    2024  
    2025  
    2024 

    For the Three Months Ended  
    For the Nine Months Ended 

    September 30,  
    September 30, 

    2025  
    2024  
    2025  
    2024 

    U.S. operations segment sales 
    $3,220,027  
    $2,181,495  
    $9,713,287  
    $5,011,497 
  
    Latin American operations segment cost of goods sold 
    $1,931,233  
    $-  
    $5,396,120  
    $- 

    U.S. operations segment cost of goods sold 
     565,638  
     1,671,870  
     2,129,477  
     4,069,525 
  
    U.S. operations segment expenses: 

    General and administrative 
     637,349  
     421,409  
     1,814,206  
     880,405 
  
    Rent 
     11,834  
     38,894  
     35,496  
     38,894 
  
    Salaries and wages 
     241,910  
     229,881  
     745,501  
     751,199 
  
    Professional fees 
     217,785  
     295,802  
     660,995  
     659,892 
  
    Total U.S. operating expenses 
    $1,108,878  
    $985,986  
    $3,256,