Description of Tctm Kids It Education Inc's Business Segments

The Company operates as a single reportable segment, reflecting how the Chief Executive Officer, the Chief Operating Decision Maker (CODM), allocates resources and evaluates performance. Its operations are centralized and integrated, with financial results reviewed on a consolidated basis. Management has identified one reportable segment in accordance with ASC Topic 280, Segment Reporting. The CODM assesses financial information consolidated, using Net Income as the primary performance metric to monitor budget versus actual results and guide resource allocation. Net Income is calculated as revenue minus cost of goods sold, operating expenses, other segment items (including interest income, interest expense, other income, and other expenses), and income taxes. The CODM regularly reviews significant expense categories included in the segment's profit or loss measurement.

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Annual Report on Tctm Kids It Education inc Divisions, Sales by Country


Services transferred at a point in time	0.55 %	of total Revenue
Services transferred over time	108.09 %	of total Revenue
Tuition fee	108.39 %	of total Revenue
Certification service fee	0 %	of total Revenue
Others	0.55 %	of total Revenue
IT Professional Education Divestiture	10.38 %	of total Revenue
IT Professional Education Divestiture Services transferred over time	9.5 %	of total Revenue
IT Professional Education Divestiture Services transferred at a point in time	0.88 %	of total Revenue

Twelve months ended 2024
VSA s Annual Revenue by Geography and Business Segments	Sales (in millions $)	% (of total Sales)
Services transferred at a point in time	0.88	0.55 %
Services transferred over time	172.99	108.09 %
Tuition fee	173.48	108.39 %
Certification service fee	0.01	0 %
Others	0.88	0.55 %
IT Professional Education Divestiture	16.61	10.38 %
IT Professional Education Divestiture Services transferred over time	15.21	9.5 %
IT Professional Education Divestiture Services transferred at a point in time	1.40	0.88 %
Total	160.05	100 %

Twelve months ended 2024
VSA s Annual Income by Country and Business Segments	Income (in millions $)	% (Profit Margin)
Total	-80.43	-

Twelve months ended 2024
Annual Revenue and Income Growth by Country and Business Segments	% Y/Y Sales Growth	% Y/Y Income Growth
Services transferred at a point in time	-6.57 %	-
Services transferred over time	-14.9 %	-
Tuition fee	-14.88 %	-
Certification service fee	-98.59 %	-
Others	104.54 %	-
IT Professional Education Divestiture	-82.09 %	-
IT Professional Education Divestiture Services transferred over time	-82.23 %	-
IT Professional Education Divestiture Services transferred at a point in time	-80.44 %	-

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