Description of Able View Global Inc's Business Segments

The Company operates a single reportable segment under ASC 280, encompassing sales of cosmetics and other beauty products, as well as the provision of operation services. The Chief Executive Officer, serving as the chief operating decision maker (CODM), evaluates consolidated results of operations to allocate resources and assess performance. Segment profitability is measured by consolidated net loss or income. The CODM reviews promotion and advertising expenses separately as a significant segment cost, while other operating expenses are considered collectively. The Company does not differentiate markets or segments for internal reporting purposes. All long-lived assets and substantially all revenues are located in the People's Republic of China, including mainland China and Hong Kong; therefore, no geographical segments are reported.

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(Dec 31 2025) three months ended Q4
Business Segments	Revenues (in millions $)	Income (in millions $)	% (Profit Margin)
Total	105.20	0.82	0.78 %

(Dec 31 2025) three months ended Q4
Revenue Growth rates by Segment	Y/Y Revenue %	Q/Q Revenue %
Total	-29.39 %	-

(Dec 31 2025) three months ended Q4
Income Growth rates by Segment	Y/Y Income %	Q/Q Income %
Total	-91.59 %	-

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