Description of Beta Bionics Inc's Business Segments

The Company operates as a single operating segment, with the Chief Executive Officer serving as the Chief Operating Decision Maker (CODM). The CODM reviews financial information on a consolidated basis to make operating decisions, allocate resources, and evaluate financial performance. The primary measures of segment profit or loss used by the CODM are gross profit and net income (loss). The Company did not generate any international revenues nor hold material assets outside the United States for the years ended December 31, 2025 and 2024. Revenue is primarily derived from sales of the iLet device and its associated single-use products, distributed through a network of distributors and pharmacies. Revenue is recognized when control of goods transfers to customers, typically upon shipment. The Company treats the iLet and single-use products as separate performance obligations satisfied at a point in time. Access to the mobile application and unspecified software updates are considered distinct performance obligations satisfied over time during a four-year warranty period, with revenue recognized on a ratable basis over that period.

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Composition of Beta Bionics Inc Revenues by Segments


I Let	2.14 %	of total Revenue
Single Use Products	67.53 %	of total Revenue

Q2 three months ended (Jun 30 2026)
Revenues by Business Segments	Revenues (in millions $)	% (of total Revenues)
I Let	0.69	2.14 %
Single Use Products	21.62	67.53 %
Total	32.01	100 %

Q2 three months ended (Jun 30 2026)
Revenue Growth rates by Segment	Y/Y Revenue %	Q/Q Revenue %
I Let	-	-
Single Use Products	-	-
Total	42.26 %	16.68 %

Q2 three months ended (Jun 30 2026)
Income by Business Segments	Income (in millions $)	% (Profit Margin)
Total	-23.40	-

Q2 three months ended (Jun 30 2026)
Income Growth rates by Segment	Y/Y Income %	Q/Q Income %
Total	-	-

Annual Report on Beta Bionics Inc Divisions, Sales by Country


iLet PBP Channel	0.7 %	of total Revenue
DME Channel	76.17 %	of total Revenue
PBP Channel	24.54 %	of total Revenue
iLet DME Channel	52.3 %	of total Revenue
Single-use Products DME Channel	23.85 %	of total Revenue
Single-use Products PBP Channel	23.88 %	of total Revenue

Twelve months ended 2025
BBNX s Annual Revenue by Geography and Business Segments	Sales (in millions $)	% (of total Sales)
iLet PBP Channel	0.69	0.7 %
Total	99.54	100 %
DME Channel	75.82	76.17 %
PBP Channel	24.43	24.54 %
iLet DME Channel	52.06	52.3 %
Single-use Products DME Channel	23.74	23.85 %
Single-use Products PBP Channel	23.77	23.88 %

Twelve months ended 2025
BBNX s Annual Income by Country and Business Segments	Income (in millions $)	% (Profit Margin)
Total	-73.20	-

Twelve months ended 2025
Annual Revenue and Income Growth by Country and Business Segments	% Y/Y Sales Growth	% Y/Y Income Growth
iLet PBP Channel	-67.03 %	-
DME Channel	28.93 %	-
PBP Channel	286.69 %	-
iLet DME Channel	11.67 %	-
Single-use Products DME Channel	462.67 %	-
Single-use Products PBP Channel	94.97 %	-

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