Company: TOMZ
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001654954-25-013088
Chunk: 15

Company: TOMI Environmental Solutions, Inc.
Filing Date: 2025-11-14
Form: 10-Q
Item: Part I, Item 1
Chunk 15
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,000  $1,766,000 Service and Training  409,000   776,000 Total $2,012,000  $2,542,000  Revenue by Geographic Region   For the three months ended September 30,(Unaudited)   2025  2024 United States $1,280,000  $1,886,000 International  732,000   656,000 Total $2,012,000  $2,542,000  Product and Service Revenue   For the nine months ended September 30,(Unaudited)   2025  2024 SteraMist Product $3,255,000  $5,247,000 Service and Training  1,364,000   1,423,000 Total $4,619,000  $6,670,000  Revenue by Geographic Region   For the nine months ended September 30,(Unaudited)   2025  2024 United States $3,294,000  $5,169,000 International  1,325,000   1,501,000 Total $4,619,000  $6,670,000 

 14Table of Contents

 Product revenue includes sales from our standard and customized equipment, solutions and accessories sold with our equipment. Revenue is recognized upon transfer of control of promised products to customers in an amount that reflects the consideration we expect to receive in exchange for those products. Service and training revenue include sales from our high-level decontamination and service engagements, validation of our equipment and technology and customer training. Service revenue is recognized when the services agreed upon are rendered to our customers at an amount that reflects the consideration we expect to receive in exchange for those services. Estimated allowances for sales returns are recorded as sales are recognized. We use a specific identification method based on subsequent product return activity and historical average calculations to estimate the allowance for sales returns. Our allowance for sales returns as of September 30, 2025, was $90,540 and $227,000 at December 31, 2024, respectively. Costs to Obtain a Contract with a Customer We apply a practical expedient to expense costs as incurred for costs to obtain a contract with a customer when the amortization period would have been one year