Annual report [Section 13 and 15(d), not S-K Item 405]

Segment Information

v3.25.4
Segment Information
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Segment Information
13. Segment Information:
The segment information herein excludes the results of the divested Advanced Materials & Catalysts segment, which is reflected in discontinued operations as described in Note 4, for all periods presented.
Following the divestiture of the Advanced Materials & Catalysts segment, it was determined that the Company has one operating segment which represents one reportable segment under GAAP. The Company’s single reportable segment, Ecoservices, derives its revenue through the sale of virgin and regenerated sulfuric acid products and services.
The Company’s chief operating decision maker (“CODM”) is its Chief Executive Officer. The Company’s CODM evaluates the segment operating results for performance assessment and resource allocation purposes based upon entity-wide sales and expense information reported in the consolidated statements of (loss) income. The primary measure of segment profit is net income from continuing operations as reported in the consolidated statements of (loss) income. Significant segment expense categories evaluated by the CODM include cost of goods sold, selling, general and administrative expenses, and the other line items reported in the consolidated statements of (loss) income. As the Company has a single reportable segment, assets are reported in the consolidated balance sheets and capital expenditures are reported in the consolidated statements of cash flows.
The CODM evaluates entity-wide results to allocate resources (including employees, property and financial or capital resources) for the segment primarily in the annual budget and forecasting process. The CODM considers budget-to-actual variances on a monthly basis when making decisions about allocating capital and personnel to the segment. The CODM also uses consolidated results to evaluate the return on assets of the segment in connection with performance evaluation and to inform the compensation for certain employees.
Geographic Information
All long-lived assets are located in the United States. Substantially all of the Company’s revenue was generated from the United States.
Sales by Customers
The Company sold products to two customers having 10% or more of total net sales. Customer A accounted for 12.3%, 14.0% and 13.2% of the Company’s total net sales for the years ended December 31, 2025, 2024 and 2023, respectively. Customer B accounted for less than 10% of the Company’s total net sales for the year ended December 31, 2025, 11.8% of total net sales for the year ended December 31, 2024, and less than 10% of total net sales for the year ended December 31, 2023.