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OPERATING SEGMENTS | 9 Months Ended
--- | ---
Sep. 30, 2024
Disclosure of operating segments [abstract] |
OPERATING SEGMENTS | NOTE 7 – OPERATING SEGMENTS: The Company and its subsidiaries are engaged in the following three segments:
| a. | Services to the military/security markets as well as development of related products for the civilian and retail markets. (“Services”)
| b. | Retail automation solutions – Smart Carts (“Smart Carts”)
| c. | Manufacturing and selling of precision metal parts – “Precision Metal Parts”
SCHEDULE OF OPERATING SEGMENTS
|  | Precision Metal Parts |  |  | Advanced Engineering |  |  | Smart Carts |  |  | Total |
|  | Nine Months Ended September 30, 2024 |
|  | Precision Metal Parts |  |  | Advanced Engineering |  |  | Smart Carts |  |  | Total |
Revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External |  | $ | 3,649 |  |  | $ | 1,383 |  |  | $ | 308 |  |  | $ | 5,340 |
Inter-segment |  |  | - |  |  |  | (31 | ) |  |  | - |  |  |  | (31 | )
Total |  |  | 3,649 |  |  |  | 1,352 |  |  |  | 308 |  |  |  | 5,309 |
Segment loss (profit) |  |  | (60 | ) |  |  | 1,066 |  |  |  | 9,147 |  |  |  | 10,153 |
Gain on revaluation of warrant liability |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (3,236 | )
Finance expense, net |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 186 |
Tax expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |
Loss |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 7,103 |
A2Z CUST2MATE SOLUTIONS CORP. (formerly A2Z Smart Technologies Corp.) NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Unaudited) (Expressed in thousands of US Dollars)
|  | Precision Metal Parts |  |  | Advanced Engineering |  |  | Smart Carts |  |  | Total |
|  | Nine Months Ended September 30, 2023 |
|  | Precision Metal Parts |  |  | Advanced Engineering |  |  | Smart Carts |  |  | Total |
Revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External |  | $ | 2,394 |  |  | $ | 1,949 |  |  | $ | 6,142 |  |  | $ | 10,485 |
Inter-segment |  |  | - |  |  |  | (429 | ) |  |  | - |  |  |  | (429 | )
Total |  |  | 2,394 |  |  |  | 1,520 |  |  |  | 6,142 |  |  |  | 10,056 |
Segment loss (gain) |  |  | 743 |  |  |  | 131 |  |  |  | 12,846 |  |  |  | 13,720 |
Loss on revaluation of warrant liability |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 84 |
Finance expense, net |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 49 |
Tax expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |
Loss |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 13,853 |
|  | Precision Metal Parts |  |  | Advanced Engineering |  |  | Smart Carts |  |  | Total |
|  | Three Months Ended September 30, 2024 |
|  | Precision Metal Parts |  |  | Advanced Engineering |  |  | Smart Carts |  |  | Total |
Revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External |  | $ | 1,418 |  |  | $ | 502 |  |  | $ | 154 |  |  | $ | 2,074 |
Inter-segment |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 1,418 |  |  |  | 502 |  |  |  | 154 |  |  |  | 2,074 |
Segment loss |  |  | (236 | ) |  |  | 286 |  |  |  | 2,862 |  |  |  | 2,912 |
Loss on revaluation of warrant liability |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 539 |
Finance expense, net |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 82 |
Tax expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |
Loss |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 3,533 |
|  | Precision Metal Parts |  |  | Advanced Engineering |  |  | Smart Carts |  |  | Total |
|  | Three Months Ended September 30, 2023 |
|  | Precision Metal Parts |  |  | Advanced Engineering |  |  | Smart Carts |  |  | Total |
Revenues |  |  |  |  |  |  |  |  |  |  |  |
External |  | $ | 781 |  |  | $ | 513 |  |  | $ | 1,442 |  |  | $ | 2,736 |
Inter-segment |  |  | - |  |  |  | (148 | ) |  |  | - |  |  |  | (148 | )
Total |  |  | 781 |  |  |  | 365 |  |  |  | 1,442 |  |  |  | 2,588 |
Segment loss |  |  | 195 |  |  |  | 187 |  |  |  | 4,570 |  |  |  | 4,952 |
Segment loss (gain) |  |  | 195 |  |  |  | 187 |  |  |  | 4,570 |  |  |  | 4,952 |
Loss on revaluation of warrant liability |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (2,260 | )
(Gain) Loss on revaluation of warrant liability |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (2,260 | )
Finance income, net |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (140 | )
Tax expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |
Loss |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 2,588 |
A2Z CUST2MATE SOLUTIONS CORP. (formerly A2Z Smart Technologies Corp.) NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Unaudited) (Expressed in thousands of US Dollars)

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