Reportable segments are components of an entity that have separate financial data that the entity's chief operating decision maker ("CODM") regularly reviews when allocating resources and assessing performance. Orion's CODM is the chief executive officer. Previously, Orion had four reportable segments: Orion Services Group Division ("OSG"), Orion Distribution Services Division ("ODS"), Orion U.S. Markets Division (“USM”) and Orion Electric Vehicle Charging Division (“EV Segment”). Effective during the first quarter of fiscal 2024, Orion began to evaluate and report the business using three segments: Orion Lighting Division, Orion Maintenance Division and Orion Electric Vehicle Charging Division. Orion configured its fiscal 2024 budget in order to compare actual performance to plan performance for these segments. Due to the change in composition of reportable segments in the first quarter of fiscal 2024, the corresponding segment information for fiscal year 2023 has been restated for presentation on a comparable basis.

The Lighting Segment develops and sells lighting products and provides construction and engineering services for Orion's commercial lighting and energy management systems. The Lighting Segment provides engineering, design, lighting products and in many cases turnkey solutions for large national accounts, governments, municipalities, schools and other customers. The Lighting Segment sells mostly through direct sales, but it also sells lighting products though manufacturer representative agencies and to the wholesale contractor markets through energy service companies and contractors.

The Maintenance Segment provides retailers, distributors and other businesses with maintenance, repair and replacement services for the lighting and related electrical components deployed in their facilities.

The EV Charging Segment offers leading electric vehicle charging expertise, sells and installs sourced electric vehicle charging stations with related software subscriptions and renewals and provides EV turnkey installation solutions with ongoing support to all commercial verticals.

Corporate and Other is comprised of operating expenses not allocated to Orion’s segments and adjustments to reconcile to consolidated results (dollars in thousands).


	Revenues				Operating Loss						Total Assets
	For the Three Months Ended September 30,				For the Three Months Ended September 30,
	2023		2022		2023			2022			September 30, 2023		March 31, 2023
Segments:
Lighting Segment	$	13,573	$	14,115	$	(1,962	)	$	(2,296	)	$	27,827	$	25,009
Maintenance Segment		3,634		3,445		(1,760	)		(795	)		8,051		10,372
Electric Vehicle Charging Segment		3,379		—		(1,029	)		—			16,626		11,501
Corporate and Other		—		—		583			148			13,326		24,697
	$	20,586	$	17,560	$	(4,168	)	$	(2,943	)	$	65,830	$	71,579


	Revenues				Operating Income (Loss)
	For the Six Months Ended September 30,				For the Six Months Ended September 30,
	2023		2022		2023			2022
Segments:
Lighting Segment	$	26,194	$	27,967	$	(2,728	)	$	(3,300	)
Maintenance Segment		7,388		7,499		(3,600	)		(1,085	)
Electric Vehicle Charging Segment		4,617		—		(2,963	)		—
Corporate and Other		—		—		(1,274	)		(2,175	)
	$	38,199	$	35,466	$	(10,565	)	$	(6,560	)