Description of Ipower Inc's Business Segments

Amendments to Topic 280, Segment Reporting, enhance reportable segment disclosure requirements. The key changes include requiring disclosure of significant segment expenses regularly provided to the chief operating decision maker (CODM), disclosure of other segment items by reportable segment, and providing all annual disclosures about a reportable segment’s profit or loss and assets during interim periods. The amendments also clarify the use of multiple measures of segment profit or loss by the CODM, require disclosure of the title and position of the CODM and how they use the reported measures, and mandate that entities with a single reportable segment provide all required disclosures. These amendments are effective for fiscal years beginning after December 15, 2023, with early adoption permitted. The Company does not expect the adoption to materially impact its consolidated financial statements. Additionally, ASU 2023-06 incorporates certain SEC disclosure requirements into the FASB Codification to improve clarity and comparability of disclosures.

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Composition of Ipower Inc Revenues by Segments


Product	485.6 %	of total Revenue
Service	43.81 %	of total Revenue

Q3 three months ended (Mar 31 2026)
Revenues by Business Segments	Revenues (in millions $)	% (of total Revenues)
Total	3.50	100 %
Product	16.99	485.6 %
Service	1.53	43.81 %

Q3 three months ended (Mar 31 2026)
Revenue Growth rates by Segment	Y/Y Revenue %	Q/Q Revenue %
Total	-78.88 %	-50.95 %
Product	-	-
Service	-	-

Q3 three months ended (Mar 31 2026)
Income by Business Segments	Income (in millions $)	% (Profit Margin)
Total	-3.46	-

Q3 three months ended (Mar 31 2026)
Income Growth rates by Segment	Y/Y Income %	Q/Q Income %
Total	-	-

Annual Report on Ipower Inc Divisions, Sales by Country

Twelve months ended 2025
IPW s Annual Revenue by Geography and Business Segments	Sales (in millions $)	% (of total Sales)
Total	66.14	100 %

Twelve months ended 2025
IPW s Annual Income by Country and Business Segments	Income (in millions $)	% (Profit Margin)
Total	-4.96	-

Twelve months ended 2025
Annual Revenue and Income Growth by Country and Business Segments	% Y/Y Sales Growth	% Y/Y Income Growth

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