Business Segments |
3 Months Ended |
|---|---|
Aug. 31, 2026 | |
| Segment Reporting [Abstract] | |
| Business Segments | Business Segments Operating segments are defined as components of a public entity for which discrete financial information is available and regularly reviewed by the chief operating decision maker (“CODM”) in deciding how to allocate resources and in assessing performance. The Company's CODM is its Chief Executive Officer who reviews financial information, presented on a consolidated basis, for purposes of making operating decisions, evaluating financial performance, and allocating resources. The Company is managed as a single operating segment that primarily focuses on an end-to-end AI infrastructure platform that offers energy-enabled data center capacity through AI infrastructure, orchestration, data integration, agentic AI workflows, and outcome engineers. During the three months ended August 31, 2026, the Company generated revenues from managed cloud infrastructure services, and from certain one-time resale arrangements involving AI Infrastructure, or GPU-related, hardware and ancillary support and maintenance services. These product and service offerings are components of the Company's integrated AI infrastructure platform and as of August 31, 2026, are not separately reviewed by the CODM for purposes of assessing performance and allocating resources.
Following the Business Combination and in connection therewith, the Company classified the Legacy Ekso Business as held for sale. Because the Legacy Ekso Business met the criteria to be classified as "held for sale" upon acquisition, the business qualifies for discontinued operations presentation in accordance with ASC 205-20, Discontinued Operations. Accordingly, the Company has presented the assets and liabilities of the Legacy Ekso Business separately as current assets and liabilities held for sale on its condensed consolidated balance sheets and the operating results of the Legacy Ekso Business separately as net loss from discontinued operations in its condensed consolidated statements of operations as of and for the three months ended August 31, 2026, respectively. As a result, management and the CODM do not include the Legacy Ekso Business in its review of financial information or for purposes of allocating resources and assessing performance.
The Company’s CODM uses net loss as presented on the condensed consolidated statements of operations to measure segment loss and assesses financial performance against expectations for the Company's single reportable segment to decide how to allocate resources. Additionally, the CODM reviews and uses consolidated expenses included in net loss to manage the Company’s operations and assess operating performance. The measure of consolidated assets is reported on the Company's condensed consolidated balance sheets as total assets. The significant consolidated expenses regularly provided to the CODM are those presented on the condensed consolidated statements of operations. These significant consolidated expenses include cost of revenues and selling, general and administrative expenses. Other segment items that are presented on the condensed consolidated statements of operations include interest expense, net, gain on change in fair value of warrants, and net loss from discontinued operations.
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