Description of Navan Inc's Business Segments

The Company operates in a single operating and reportable segment. The Chief Executive Officer, serving as the chief operating decision maker (CODM), reviews consolidated financial information to make operating decisions, assess financial performance, and allocate resources. The CODM evaluates consolidated net loss to measure segment profit or loss, approve operating budgets, and identify opportunities for product development and market expansion. Key expenses reviewed at the consolidated level include cost of revenue, research and development, sales and marketing, and general and administrative expenses. Other components of consolidated net loss include interest expense, other income (expense), net, loss on extinguishment of debt, gain or loss on fair value adjustments, and income tax expense. Segment assets are reported as total consolidated assets on the balance sheet.

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Composition of Navan Inc Revenues by Segments


Usage-based revenue	91.86 %	of total Revenue
Subscription revenue	8.22 %	of total Revenue
United States	65.76 %	of total Revenue
United Kingdom	17.12 %	of total Revenue
Rest of World	17.2 %	of total Revenue

Q1 three months ended (Apr 30 2026)
Revenues by Business Segments	Revenues (in millions $)	% (of total Revenues)
Usage-based revenue	202.13	91.86 %
Subscription revenue	18.10	8.22 %
United States	144.71	65.76 %
United Kingdom	37.67	17.12 %
Rest of World	37.86	17.2 %
Total	220.06	100 %

Q1 three months ended (Apr 30 2026)
Revenue Growth rates by Segment	Y/Y Revenue %	Q/Q Revenue %
Usage-based revenue	41.21 %	-
Subscription revenue	26.45 %	-
United States	51.04 %	-
United Kingdom	8.74 %	-
Rest of World	40.13 %	-
Total	-	-68.63 %

Q1 three months ended (Apr 30 2026)
Income by Business Segments	Income (in millions $)	% (Profit Margin)
Total	-20.51	-

Q1 three months ended (Apr 30 2026)
Income Growth rates by Segment	Y/Y Income %	Q/Q Income %
Total	-	-

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