Company: BLNE
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001641172-25-004793
Chunk: 812

Company: Beeline Holdings, Inc.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 4
Chunk 812
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 of property and equipment 
     (195) 
     (367)
  
    Total operating expenses 
     2,286  
     2,637 
  
    Loss from operations 
     (2,013) 
     (2,754)
  
    Other income (expense), net 

    Interest expense 
     -  
     (12)
  
    Deconsolidation loss 
     (4,829) 
     - 
  
    Other income 
     4  
     17 
  
    Total other income, net 
     (4,825) 
     5 
  
    Loss before income taxes 
     (6,838) 
     (2,749)
  
    Provision for income taxes 
     -  
     - 
  
    Net loss from discontinued operations 
    $(6,838) 
    $(2,749)

7. 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 this criteria, the CODM has determined that there are three
reportable segments, consisting of Beeline, Bridgetown Spirits and Corporate.

Beeline 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.” Bridgetown Spirits brands span several alcoholic beverage categories, including whiskey, vodka, rum, and tequila
and are sold on a wholesale basis to distributors in open states, and to brokers in control states. Corporate consists of key executive
and accounting personnel and corporate expenses such as public company and board costs, as well as interest on debt.

The Company measures segment performance to allocate
resources primarily based on revenues of Beeline and profit margin of Bridgetown. 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 same as those described for the Company in Note 3 - Summary of Significant Accounting Policies.

    F-21

Beeline Holdings, Inc.

Notes to Consolidated Financial Statements

December 31, 2024 and 2023

Segment information was as follows for the years ended
December 31:

SCHEDULE OF