Quarterly report [Sections 13 or 15(d)]

SEGMENT INFORMATION

v3.25.4
SEGMENT INFORMATION
3 Months Ended
Nov. 30, 2025
SEGMENT INFORMATION  
SEGMENT INFORMATION

NOTE 11 – SEGMENT INFORMATION

The Company reports three operating segments which meet segment disclosure requirements, the water and wastewater resource development segment, the land development segment, and the single-family rental segment.

The water and wastewater resource development segment includes providing water and wastewater services to customers. The Company delivers these services by using water rights owned or controlled by the Company and developing, operating, and maintaining infrastructure to divert, treat and distribute that water and collect, treat and reuse reclaimed wastewater. The land development segment includes all activities necessary to develop and sell finished lots, which for the three months ended November 30, 2025 and 2024 was done exclusively at the Company’s Sky Ranch Master Planned Community. The single-family rental business includes the monthly rental fees received from the renters under non-cancelable annual leases.

The tables below present the measure of profit and assets as well as the interest income and expense that the CODM uses to assess the performance of the segments for the periods presented:

Three Months Ended November 30, 2025

(In thousands)

  ​ ​ ​

Water and wastewater resource development

  ​ ​ ​

Land development

Single-family rental

  ​ ​ ​

Corporate

  ​ ​ ​

  ​ ​ ​Total

Total revenue

  ​ ​ ​

$

2,482

  ​ ​ ​

$

6,522

$

131

  ​ ​ ​

$

  ​ ​ ​

$

9,135

Cost of revenue

 

705

 

1,717

 

55

 

 

2,477

Depreciation and depletion

 

407

 

 

 

 

407

Total cost of revenue

 

1,112

 

1,717

 

55

 

 

2,884

Segment profit

$

1,370

$

4,805

$

76

$

$

6,251

Interest income

$

$

$

$

949

$

949

Interest expense

$

37

$

$

57

$

$

94

Three Months Ended November 30, 2024

(In thousands)

  ​ ​ ​

Water and wastewater resource development

  ​ ​ ​

Land development

Single-family rental

  ​ ​ ​

Corporate

  ​ ​ ​

  ​ ​ ​Total

Total revenue

$

2,857

$

2,771

$

124

$

$

5,752

Cost of revenue

 

690

 

956

 

68

 

 

1,714

Depreciation and depletion

 

371

 

 

 

 

371

Total cost of revenue

 

1,061

 

956

 

68

 

 

2,085

Segment profit

$

1,796

$

1,815

$

56

$

$

3,667

Interest income

$

$

$

$

731

$

731

Interest expense

$

38

$

$

69

$

2

$

109

The following table summarizes the Company’s total assets by segment. The assets consist of water rights and water and wastewater systems in the Company’s water and wastewater resource development segment; land, land development costs and deposits in the Company’s land development segment; and the cost of the homes in the single-family rental segment. The Company’s other assets (Corporate) primarily consist of cash, short term investments, restricted cash, equipment, and related party notes receivable.

(In thousands)

  ​ ​ ​

November 30, 2025

  ​ ​ ​

August 31, 2025

Water and wastewater resource development

$

70,436

$

69,366

Land development

10,976

11,121

Single-family rental

7,815

5,280

Corporate

78,842

76,512

Total assets

$

168,069

$

162,279