Company: MYSZ
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001641172-25-024073
Chunk: 93

Company: My Size, Inc.
Filing Date: 2025-08-14
Form: 10-Q
Item: Part II, Item 8
Chunk 93
---
     142  
     - 
  
    Fashion and equipment e-commerce platform 
     -  
     133 
  
    Total 
     142  
     133 

    14

MY
SIZE, INC. AND ITS SUBSIDIARIES

Notes
to Condensed Consolidated Interim Financial Statements (Unaudited)

U.S.
dollars in thousands (except share data and per share data)

Note
8 – Operating Segments

The
Company has the following three
segments: (i) fashion and equipment e-commerce platform, (ii) SaaS based innovative artificial intelligence driven measurement
solutions and (iii) resale platform for apparel. This realignment reflects the way resources are allocated, and performance is
assessed by the Chief Operating Decision Maker. The fashion and equipment e-commerce platform which represents Orgad’s
activity that was acquired by the Company in 2022, mainly operates on Amazon. The SaaS based innovative artificial intelligence
driven measurement solutions, or SaaS Solutions operating segment consists of the Company and certain of its subsidiaries, My Size
Israel, My Size LLC and Naiz. The resale platform currently operates as a sperate segment under New Percentil
following the closing of the Acquisition in May 2025. The Company is evaluating and integrating into this segment and may consolidate
it in the future.

The
Company operating segments are the same as its reportable segments.

The
CODM reviews total operating expenses and consolidated net loss to assess performance, forecast future financial results, and
allocate resources. In assessing the Company’s financial performance and making strategic decisions, the CODM regularly
reviews segment operational loss and operating expenses by function. This includes a review of budget versus actual expenses and
cost of goods, sales and marketing salaries, and other segment expenses. For the fashion and equipment e-commerce platform operating
segment, the CODM also reviews gross profit and Amazon fees. For the SaaS Solutions operating segment, the CODM also reviews
research and development expenses.

Revenue,
costs of goods and other costs and expenses are generally directly attributed to the segments. These expenses include research and development-related
expenses, costs of Amazon fees, cost of goods, and legal-related costs. Indirect costs are allocated to segments based on a reasonable
allocation methodology, when such costs are significant to the performance measures of the operating segments. Indirect operating expenses,
such as insurance, legal, and audit services, are mostly allocated based on revenues, most of which