Description of Guerrilla Rf's Business Segments

The Company operates a single segment focused on the development of high-performance MMIC products for wireless connectivity. The Chief Executive Officer serves as the Chief Operating Decision Maker (CODM) and evaluates financial information on a consolidated basis for operational decisions and performance assessment. The determination of the reportable segment is based on management structure, the nature of subscriptions and services offered, and financial data reviewed by the CODM. Key performance indicators include net income (loss), net income (loss) per common share, gross profit, and income before foreign exchange and other segment items. The Company does not evaluate individual product lines using profit/loss or asset-based metrics. For the years ended December 31, 2025 and 2024, the Company reported revenues of $22,730,411 and $20,115,900, respectively, with gross profits of $14,850,651 and $12,813,708. Operating expenses, comprising research and development, sales and marketing, and general and administrative costs, resulted in segment operating losses of $4,660,524 in 2025 and $8,763,063 in 2024.

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