Company: SONM
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001493152-25-020310
Chunk: 30

Company: SONIM TECHNOLOGIES INC
Filing Date: 2025-10-31
Form: 10-Q
Item: Item 8
Chunk 30
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 2025 and 2024, have been adjusted retroactively for
the applicable Reverse Stock Splits.

Schedule of Dilutive Common Shares were Excluded from Calculation of Diluted

    2025  
    2024  
    2025  
    2024 

    Three Months Ended  
    Nine Months Ended 

    September 30,  
    September 30, 

    2025  
    2024  
    2025  
    2024 
  
    Shares subject to options to purchase common stock 
     36,360  
     41,186  
     36,360  
     41,186 
  
    Unvested restricted stock units 
     —  
     2,868  
     —  
     2,868 
  
    Shares subject to warrants to purchase common stock 
     62,978  
     19,444  
     62,978  
     19,444 
  
    Total 
     99,338  
     63,498  
     99,338  
     63,498 

NOTE
10 — Entity Level Information

Segment
Information

The
Company operates in one reporting segment.

The
Company’s Chief Executive Officer is the Company’s chief operating decision maker (“CODM”). The Company’s
CODM primarily uses consolidated net income (loss) to allocate resources and assess Company performance, primarily through periodic budgeting
and Company performance reviews. The CODM utilizes discrete financial information at the consolidated level, including profit and loss
statements, cash flow and revenue forecasts, inventory reports, and vendor payment plans.

The
following table details the revenues, significant expenses and other segment items regularly provided to and reviewed by the CODM:

Schedule of Revenue Significant Expenses and Other Segment Items

    2025  
    2024  
    2025  
    2024 

    Three Months Ended  
    Nine Months Ended 

    September 30,  
    September 30, 

    2025  
    2024  
    2025  
    2024 
  
    Revenues 
    $16,214  
    $15,022  
    $44,125  
    $43,314 
  
    Less: 

    Cost of sales 
     11,857