Description of Hwh International Inc's Business Segments

As of December 31, 2025, the Company operates a single reportable segment within the Food & Beverage (F&B) industry. The Chief Executive Officer, President, and Chief Operating Officer collectively serve as the Chief Operating Decision Makers (CODMs), reviewing and assessing the Company's overall performance. The CODMs primarily use net income (loss) and operating income (loss) to evaluate performance and allocate resources. These financial measures support ongoing operations, internal planning, and forecasting. Details on net income (loss) and operating income (loss) are provided in the Consolidated Statements of Operations.

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Composition of Hwh International Inc Revenues by Segments


Finished Goods	16.98 %	of total Revenue
Handling Fee	6.06 %	of total Revenue
Contractor Fee	0.05 %	of total Revenue
Depreciation	3.26 %	of total Revenue

Q1 three months ended (Mar 31 2026)
Revenues by Business Segments	Revenues (in millions $)	% (of total Revenues)
Finished Goods	0.01	16.98 %
Handling Fee	0.00	6.06 %
Contractor Fee	0.00	0.05 %
Depreciation	0.00	3.26 %
Total	0.06	100 %

Q1 three months ended (Mar 31 2026)
Revenue Growth rates by Segment	Y/Y Revenue %	Q/Q Revenue %
Finished Goods	-90 %	-
Handling Fee	-66.35 %	-
Contractor Fee	-99.62 %	-
Depreciation	-16.27 %	-
Total	-	-92.59 %

Q1 three months ended (Mar 31 2026)
Income by Business Segments	Income (in millions $)	% (Profit Margin)
Total	-0.63	-

Q1 three months ended (Mar 31 2026)
Income Growth rates by Segment	Y/Y Income %	Q/Q Income %
Total	-	-

Annual Report on Hwh International Inc Divisions, Sales by Country


Finished Goods	33.63 %	of total Revenue
Handling Fee	4.18 %	of total Revenue
Contractor Fee	2.43 %	of total Revenue
Depreciation	2.12 %	of total Revenue
Related Shipping	3.44 %	of total Revenue
Franchise	1.17 %	of total Revenue

Twelve months ended 2025
HWH s Annual Revenue by Geography and Business Segments	Sales (in millions $)	% (of total Sales)
Finished Goods	0.29	33.63 %
Handling Fee	0.04	4.18 %
Contractor Fee	0.02	2.43 %
Depreciation	0.02	2.12 %
Total	0.87	100 %
Related Shipping	0.03	3.44 %
Franchise	0.01	1.17 %

Twelve months ended 2025
HWH s Annual Income by Country and Business Segments	Income (in millions $)	% (Profit Margin)
Total	-2.66	-

Twelve months ended 2025
Annual Revenue and Income Growth by Country and Business Segments	% Y/Y Sales Growth	% Y/Y Income Growth
Finished Goods	-40.76 %	-
Handling Fee	-23.79 %	-
Contractor Fee	-51.88 %	-
Depreciation	-61.54 %	-
Total	-30.84 %	-
Related Shipping	784.9 %	-
Franchise	-40.64 %	-
Food and Beverage	-	-

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