Description of Standard Premium Finance Holdings's Business Segments

The Company categorizes its Premium Finance Contracts Receivable into three segments for reporting and allowance calculations: Due from Insured, Due from Insurance Carrier, and Due from Agents. Amounts due from agents consist of balances related to agents' unearned commissions from policy cancellations and down payments collected on behalf of the insured, which are owed to the Company. Receivables are reported net of unearned interest, and the Company maintains a credit loss allowance for each segment.

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Composition of STANDARD PREMIUM FINANCE HOLDINGS, INC. Revenues by Segments


Finance Charges	172.73 %	of total Revenue
Late Charges	17.39 %	of total Revenue
Origination Fees	5.66 %	of total Revenue

Q2 three months ended (Jun 30 2026)
Revenues by Business Segments	Revenues (in millions $)	% (of total Revenues)
Finance Charges	5.98	172.73 %
Late Charges	0.60	17.39 %
Origination Fees	0.20	5.66 %
Total	3.46	100 %

Q2 three months ended (Jun 30 2026)
Revenue Growth rates by Segment	Y/Y Revenue %	Q/Q Revenue %
Finance Charges	-	-
Late Charges	-	-
Origination Fees	-	-
Total	-	-

Q2 three months ended (Jun 30 2026)
Income by Business Segments	Income (in millions $)	% (Profit Margin)
Total	0.38	10.86 %

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

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