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Segment Reporting | 9 Months Ended
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Sep. 30, 2025
Segment Reporting [Abstract] |
Segment Reporting | (5) Segment Reporting ASC Topic 280, “Segment Reporting”, establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organizational structure as well as information about geographical areas, business segments and major customers in financial statements for details on the Company’s business segments. Operating segments are components of an enterprise for which separate discrete financial information is available and regularly evaluated by the CODM to allocate resources and assess performance. The Company has identified its Chief Executive Officer (“CEO”) as the CODM and has determined that it operates in two reportable segments: the manufacturing and engineering segment, which is operated by AmpliTech Inc. and Specialty Microwave: and the distribution segment, which is operated by Spectrum. The manufacturing and engineering segment assembles microwave components, and the distribution segment is a global distributor of integrated circuits packages and lids. The Company provides general corporate services to its segments; however, these services are not considered when making operating decisions and assessing segment performance. These services are reported under “Corporate” below and include costs associated with executive management, financing activities and public company compliance. AmpliTech Group, Inc. Notes To Condensed Consolidated Financial Statements For the Nine Months Ended September 30, 2025 and 2024 The following table presents summary information by segment for the three months ended September 30, 2025: Schedule of Segment Reporting
|  | Manufacturing and Engineering |  |  | Distribution |  |  | Corporate |  |  | Total |
Revenue |  | $ | 3,977,864 |  |  | $ | 2,115,968 |  |  | $ | - |  |  | $ | 6,093,832 |
Cost of Goods Sold |  |  | 2,192,829 |  |  |  | 941,360 |  |  |  | - |  |  |  | 3,134,189 |
Net Income/(Loss) |  |  | (282,636 | ) |  |  | 491,721 |  |  |  | (397,458 | ) |  |  | (188,373 | )
Research and development |  |  | 699,319 |  |  |  | - |  |  |  | - |  |  |  | 699,319 |
Investment in long lived assets |  |  | 11,660,367 |  |  |  | - |  |  |  | - |  |  |  | 11,660,367 |
Total Assets |  |  | 18,644,140 |  |  |  | 17,146,983 |  |  |  | 11,448,264 |  |  |  | 47,239,387 |
Depreciation and Amortization |  |  | 165,978 |  |  |  | 28,517 |  |  |  | 186,599 |  |  |  | 381,094 |
Interest Income (Expense), net |  |  | 33,685 |  |  |  | - |  |  |  | (818 | ) |  |  | 32,867 |
The following table presents summary information by segment for the nine months ended September 30, 2025:
|  | Manufacturing and Engineering |  |  | Distribution |  |  | Corporate |  |  | Total |
Revenue |  | $ | 14,281,856 |  |  | $ | 6,437,002 |  |  | $ | - |  |  | $ | 20,718,858 |
Cost of Goods Sold |  |  | 12,176,009 |  |  |  | 3,532,457 |  |  |  | - |  |  |  | 15,708,466 |
Net Income (Loss) |  |  | (3,281,959 | ) |  |  | 833,028 |  |  |  | (1,351,588 | ) |  |  | (3,800,519 | )
Research and development |  |  | 2,097,787 |  |  |  | - |  |  |  | - |  |  |  | 2,097,787 |
Investment in long lived assets |  |  | 11,660,367 |  |  |  | - |  |  |  | - |  |  |  | 11,660,367 |
Total Assets |  |  | 18,644,140 |  |  |  | 17,146,983 |  |  |  | 11,448,264 |  |  |  | 47,239,387 |
Depreciation and Amortization |  |  | 362,354 |  |  |  | 85,959 |  |  |  | 310,999 |  |  |  | 759,312 |
Interest Income (Expense), net |  |  | 115,279 |  |  |  | - |  |  |  | (3,722 | ) |  |  | 111,557 |

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- Definition The entire disclosure for reporting segments including data and tables. 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