SEGMENT REPORTING

12 Months Ended

Dec. 31, 2025

Segment Reporting [Abstract]

SEGMENT REPORTING

21. SEGMENT REPORTING

The Company has one reportable and operating segment, and operates in two principal geographic locations, Canada and the United States. Revenue continues to be derived almost exclusively from projects in North America and predominantly from the United States. The Company’s revenue from operations from external customers, based on location of operations, and information about its non-current assets, is detailed below.

Revenue from external customers

	For the Year Ended December 31,
	2025		2024		2023
Canada		19,433		23,921		19,934
U.S.		149,422		150,392		161,997
		168,855		174,313		181,931

Non-current assets

	As at December 31,		As at December 31,
	2025		2024
Canada		26,013		25,924
U.S.		14,104		25,137
		40,117		51,061

DIRTT has one reportable segment: solutions. The DIRTT solutions segment derives revenues from customers by providing physical products and digital tools through our ICE Software to create interior spaces for our customers across the commercial, healthcare, education and government industries. The accounting policies of the solutions segment are the same as those described in Note 2 – significant accounting policies.

DIRTT’s chief operating decision maker in 2025 was the executive leadership team that includes the president and chief operating officer, chief financial officer, and the chief executive officer (subsequent to year-end, the president and chief operating officer departed the Company). The chief operating decision maker assesses performance for the solution segment and decides how to allocate resources based on gross profit and net (loss) income that also is reported on the consolidated statement of operations and comprehensive (loss) income as consolidated gross profit and net (loss) income. The measure of segment assets is reported on the balance sheet as total consolidated assets. The chief operating decision maker uses net (loss) income to evaluate income generated from segment assets (return on assets) in deciding whether to reinvest profits into the solution segment or into other parts of the entity, such as to repay long term debt.

Gross profit and net (loss) income are used to monitor budget versus actual results. The chief operating decision maker also uses net (loss) income in competitive analysis by benchmarking to DIRTT’s competitors. The competitive analysis along with the monitoring of budgeted versus actual results are used in assessing performance of the segment and in establishing management’s compensation.

DIRTT derives revenue primarily in North America and manages the business activities on a consolidated basis. The technology used in the customer arrangements is based on a single software platform that is deployed to, and implemented by, customers in a similar manner.

Segment profit and loss reconciliation to net (loss) income after tax

	For the Year Ended December 31,
	2025			2024		2023
Revenue		168,855			174,313		181,931
Operating expenses (1)		66,753			60,149		76,097
Operating (loss) income		(11,306	)		4,226		(16,555	)
Other (expenses)/income and (losses)/gains (2)		(3,142	)		10,544		1,971
Net (loss) income after tax		(14,448	)		14,770		(14,584	)
Reconciliation of profit or loss
Adjustments and reconciling items		-			-		-
Net (loss) income after tax		(14,448	)		14,770		(14,584	)
(1) Includes Sales and marketing, General and administrative, Operations support, Technology and development, Stock-based compensation, Reorganization costs, Gain on disposal of lease, and Impairment charges
(2) Includes Tax expenses, non-recurring gains and losses, foreign exchange gain(loss), interest income, and interest expense