Company: GAME
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001493152-25-023589
Chunk: 147

Company: GameSquare Holdings, Inc.
Filing Date: 2025-11-14
Form: 10-Q
Item: Part I, Item 8
Chunk 147
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 amounts are estimable. Although the outcome of such matters cannot be determined,
it is the opinion of management that the final resolution of these matters will not have a material adverse effect on the Company’s
financial condition, operations, or liquidity.

17.
Revenue and segmented information

The
CODM uses gross profit, as reviewed at periodic business review meetings, as the key measure of the Company’s results as it reflects
the Company’s underlying performance for the period under evaluation to determine resource allocation. As of September 30, 2025, the Company is organized into the four operating segments, which also represent its four
reportable segments: Owned and Operated IP, Agency, SaaS and managed services and Yield.

Revenue, cost of sales and gross profit for the Company’s
operating and reportable segments, disaggregated into geographic locations, are as follows:

 Schedule
of disaggregated into geographic regions

    Segment 
    United Kingdom  
    USA  
    Spain  
    Australia  
    Total 

    Nine months ended September 30, 2025 
  
    Segment 
    United Kingdom  
    USA  
    Spain  
    Australia  
    Total 
  
    Revenue 

    Owned and Operated IP 
    $-  
    $8,608,361  
    $-  
    $-  
    $8,608,361 
  
    Agency 
     839,523  
     8,460,830  
     -  
     591,601  
     9,891,954 
  
    SaaS and managed services 
     -  
     1,136,049  
     6,318,040  
     -  
     7,454,089 
  
    Yield 
     -  
     588,242  
     -  
     -  
     588,242 
  
    Total Revenue 
     839,523  
     18,793,482  
     6,318,040  
     591,601  
     26,542,646 
  
    Cost of sales 

    Owned and Operated IP 
     -  
     5,220,172  
     -  
     -  
     5,220,172 
  
    Agency 
     637,963  
     5,530