v3.25.3
SEGMENT REPORTING
 9 Months Ended
Sep. 30, 2025
SEGMENT REPORTING  
SEGMENT REPORTING

NOTE 15 –SEGMENT REPORTING

 

As of September 30, 2025 the Company operated in two business segments: Dynamic Aero Systems, a developer and OEM of UAVs, and Dynamic Deliveries, a developer of autonomous mesh logistics networks. The Company evaluates performance and allocates resources based on profit or loss from operations before income taxes. The accounting policies of the reportable segments are the same as those described in the summary of significant accounting policies.

 

Segment information for the three months ended September 30, 2025, was as follows:

  

 

 

Three Months Ended September 30, 2025

 

 

 

Dynamic Aerospace Systems

 

 

Dynamic Deliveries

 

 

Total

 

Revenue

 

 

 

 

 

 

 

 

 

Revenue

 

$-

 

 

$-

 

 

$-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Operating Expenses

 

 

 

 

 

 

 

 

 

 

 

 

Professional fees

 

 

410,999

 

 

 

13,751

 

 

 

424,750

 

Salaries

 

 

177,614

 

 

 

-

 

 

 

177,614

 

Depreciation and Amortization

 

 

66,231

 

 

 

28,263

 

 

 

94,494

 

Other general and administrative costs

 

 

397,700

 

 

 

9,634

 

 

 

407,334

 

Total Operating Expenses

 

 

1,052,544

 

 

 

51,648

 

 

 

1,104,192

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Loss from operations

 

$(1,052,544)

 

$(51,648)

 

$(1,104,192)

 

Segment information for the nine months ended September 30, 2025, was as follows:

 

 

 

Nine Months Ended September 30, 2025

 

 

 

Dynamic Aerospace Systems

 

 

Dynamic Deliveries

 

 

Total

 

Revenue

 

 

 

 

 

 

 

 

 

Revenue

 

$-

 

 

$-

 

 

$-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Operating Expenses

 

 

 

 

 

 

 

 

 

 

 

 

Professional fees

 

 

867,096

 

 

 

64,027

 

 

 

931,123

 

Salaries

 

 

177,614

 

 

 

-

 

 

 

177,614

 

Depreciation and Amortization

 

 

132,462

 

 

 

56,526

 

 

 

188,988

 

Other general and administrative costs

 

 

594,887

 

 

 

18,043

 

 

 

612,930

 

Total Operating Expenses

 

 

1,772,059

 

 

 

138,596

 

 

 

1,910,655

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Loss from operations

 

$(1,772,059)

 

$(138,596)

 

$(1,910,655)

 

 

 

 

 

 

 

 

 

 

 

 

 

Identifiable Assets

 

 

 

 

 

 

 

 

 

 

 

 

Identifiable assets as of September 30, 2025

 

$4,603,770

 

 

$11,721,146

 

 

$16,324,916

 

Identifiable assets as of December 31, 2024

 

$-

 

 

$-

 

 

$237

 

 

Segment information for the three and nine months ended September 30, 2024, was the same as consolidated operations as the Company had not yet established the Dynamic Aero Systems and Dynamic Deliveries segments, which were initiated upon the acquisition of the Vayu Assets and GAC Assets on April 2, 2025. As such, the Company operated as one segment in the three and nine months ended September 30, 2024.