Company: MYSZ
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001493152-25-023456
Chunk: 18

Company: My Size, Inc.
Filing Date: 2025-11-14
Form: 10-Q
Item: Part I, Item 8
Chunk 18
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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 four
segments: (i) fashion and equipment e-commerce platform, (ii) SaaS based innovative artificial intelligence driven measurement
solutions, (iii) resale platform for apparel and (iv) wholesaling of footwear . 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, Naiz and ShoeSizeMe (purchased in September 2025, see note 6). The resale
platform currently operates as a separate segment under New Percentil following the closing of the Acquisition in May 2025. The
other segment currently operates under Ten Peacks. 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