Company: ABLV
Filing Date: 2025-09-30
Form Type: 6-K
Source: 0001213900-25-093928
Chunk: 11

Company: Able View Global Inc.
Filing Date: 2025-09-30
Form: 6-K
Chunk 11
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 of cosmetics and other beauty products |     | $                        | 43,777,664 |     | $    | 59,739,297 |
| Provision of operation services              |     |                          |  2,876,483 |     |      |  1,527,628 |
| Total revenue                                |     | $                        | 46,654,147 |     | $    | 61,266,925 |

The Company disaggregates revenue by timing of
revenues recognition as the following table:

| Revenues                             |     | For the Six Months Ended 
 June 30,                 
 2025                     |            |     | 2024 |            |
|:-------------------------------------|:----|:-------------------------|-----------:|:----|:-----|-----------:|
| Goods transferred at a point in time |     | $                        | 43,777,664 |     | $    | 59,739,297 |
| Services transferred over time       |     |                          |  2,876,483 |     |      |  1,527,628 |
| Total revenue                        |     | $                        | 46,654,147 |     | $    | 61,266,925 |

10 ABLE VIEW GLOBAL INC.
NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(cont.)

Segment reporting

Operating segments are defined as components of
an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker
(“CODM”), or decision making group, in deciding how to allocate resources and in assessing performance. The Company’s
CODM is the Chief Executive Officer.

The Company’s CODM relies upon the consolidated results of operations
as a whole when making decisions about allocating resources and assessing the performance of the Company. As a result of the assessment
made by CODM, the Company has only one principal reportable segment as defined by ASC 280. The single reportable segment contains sales
of cosmetics and other beauty products and provision of operation services. The Company has concluded that consolidated net income (loss)
is the measure of segment profitability. The CODM assesses performance for the Company, monitors budget versus actual results, and determines
how to allocate resources based on consolidated net income (loss) as reported in the condensed consolidated statements of operations.
Within the information provided, the CODM specifically reviews promotion and