REZOLVE AI PLC

. Operating segments

Operating segments are defined as components of an entity for which separate financial information is available and that is regularly reviewed by the Chief Operating Decision Maker (“CODM”) in deciding how to allocate resources to an individual segment and in assessing performance. The Group’s Chief Executive Officer is the Company’s CODM. The CODM reviews financial information presented on a consolidated basis for purposes of making operating decisions, allocating resources, and evaluating financial performance. The Company has determined that it operates asone operating segment.

At June 30, 2026, there have not been any changes in the internal organization that affects how the CODM allocates resources and assesses the performance of the Company.

As the Company operates asone operating segment, financial data provided in the consolidated financial statements, including total revenues of$130.8 million and$6.3 million for the six months ended June 30, 2026 and 2025, respectively; total operating expenses of$258.9 million and$38.7 million for the six months ended June 30, 2026 and 2025, respectively; consolidated net loss of$139.5 million and$57.9 million for the six months ended June 30, 2026 and 2025, respectively; and total assets $917.9 million at June 30, 2026 and $611.7 million at December 31, 2025, represent the performance of its single operating segment. The combined consolidated statements of operations reflect the same level of significant expense categories regularly provided to the CODM for decision-making purposes. Sales and marketing expenses reported in the combined consolidated statements of operations includes advertising expenses, payroll expenses, and consultancy charges. General and administrative expenses reported in the combined consolidated statements of operations includes IT expenses, legal and professional expenses, payroll expenses, consultancy charges and transaction related expenses.

The CODM does not review assets at a different level or category than those disclosed in the condensed interim combined consolidated balance sheet.

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