Company: BLNE
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001493152-25-023462
Chunk: 107

Company: Beeline Holdings, Inc.
Filing Date: 2025-11-14
Form: 10-Q
Item: Part I, Item 8
Chunk 107
---
     286  
     254 
  
    Total
    operating expenses 
     1,590  
     2,174 
  
    Loss
    from operations 
     (447) 
     (197)
  
    Other income 
     995  
     35 
  
    Net income (loss) from discontinued operations 
     548  
     (162)
  
    Loss from disposal of discontinued operations					 
     (1,293) 
     - 
  
    Net
    loss 
    $(745) 
    $(162)

There
was a 47%
non-controlling interest in Bridgetown Spirits prior to the disposal date. All of the net loss attributable to non-controlling interests in the consolidated
statements of operations is related to Bridgetown Spirits.

    17

Beeline
                                            Holdings, Inc.

Notes
to Consolidated Financial Statements

September
30, 2025

(Unaudited)

5.
BUSINESS SEGMENTS

The
Company’s CODM, the Chief Executive Officer, evaluates how the Company views and measures its performance. ASC 280, Segment
Reporting establishes the standards for reporting information about segments in financial statements. After consideration of these
criteria, the CODM has determined that there are three reportable segments, consisting of Beeline Loans, Beeline Title Holdings and Corporate.

Beeline
Loans is an AI-driven fintech mortgage lender that develops proprietary software in the form of major enhancements and new developments
in its lending platform, including Beeline’s Chat API “Bob.”

Beeline
Title Holdings provides title and loan closing services for Beeline’s mortgage origination business. It is providing similar services
with respect to the Company’s BeelineEQUITY product.

Corporate
primarily consists of general corporate expenses, including public company costs, executive compensation, legal and regulatory compliance,
and other administrative functions that support the overall business. This segment also includes holding company expenses, such as financing
costs, accounting, legal, insurance, investor relations, and strategic corporate initiatives that are not directly attributable to any
operating segment.

The
Company measures segment performance to allocate resources primarily based on revenues of Beeline Loans and Beeline Title Holdings and
the general and administrative costs related to corporate. Total asset information by segment is not provided to, or reviewed by, the
CODM as it is not used to make strategic decisions, allocate resources or assess performance. The accounting policies of the segments
are the