Company: BLNE
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001493152-25-023462
Chunk: 28

Company: Beeline Holdings, Inc.
Filing Date: 2025-11-14
Form: 10-Q
Item: Part I, Item 1
Chunk 28
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 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 same as those described for the Company in Note 3 - Summary of Significant Accounting Policies.

Segment
information was as follows for the nine months ended September 30:

 SCHEDULE OF SEGMENT INFORMATION

    (Dollars
    in thousands) 
    2025  
    2024 
  
    Beeline
    Loans 

    Gain
    on sale of loans, net 
    $3,598  
    $- 
  
    Loan
    origination fees  
     638  
     - 
  
    Interest
    income (expense) 

    Interest
    income 
     232  
     - 
  
    Interest
    expense 
     (241) 
     - 
  
    Interest
    income (expense), net 
     (9) 
     - 
  
    Other
    revenues 
     12  
     - 
  
    Total
    net revenues 
     4,239  
     - 
  
    Compensation,
    commissions