Description of Mama S Creations Inc's Business Segments
For the fiscal years ended January 31, 2026, 2025, and 2024, the Company operated as a single operating segment. The Chief Executive Officer, serving as the Chief Operating Decision Maker (CODM), reviews financial information on an aggregate basis for resource allocation, performance assessment, strategic decisions, and organizational management. All Company assets are located in the United States. The CODM uses net income as the primary performance measure for resource allocation. Segment financial data includes net sales, cost of sales, gross profit, research and development expenses, direct variable costs (such as commissions, royalties, and freight), selling, general and administrative expenses, income from operations, interest expense and income, amortization of debt discount, other income, income from equity method investments, income tax provision, and segment net income. Segment net income was $5,286,000 for 2026, $3,711,000 for 2025, and $6,561,000 for 2024.
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