TOMI Environmental Solutions Posts Higher Interim Revenue While Loss Pattern Persists Across Both Windows

Bottom line

TOMI Environmental Solutions, Inc. (the "Company") filed an interim report on Form 10-Q covering the three-month period ended as of the three months ended June 30, 2026 and the six-month year-to-date period ended as of the six months ended June 30, 2026, with the comparative prior-year windows ended as of the three months ended June 30, 2025 and the six months ended June 30, 2025. The filing's identity in the SEC system is recorded under accession 0001654954-26-007620 for CIK 0000314227, and the equity trades under the ticker TOMZ. Within the period-ended-2026-06-30 reporting window, the Company posted losses on both the top-line and bottom-line dimensions, a pattern that mirrors the prior-year comparative windows, while revenue registered higher in the current periods than in the corresponding prior periods.

For the three-month reporting period the three months ended June 30, 2026, the Company reported Revenue from Contract with Customer, Excluding Assessed Tax of $2,247,000 USD, compared with $1,031,000 USD for the three months ended June 30, 2025, with the same Revenues caption printed at $2,246,909 USD versus $1,031,115 USD. For the six-month year-to-date period the six months ended June 30, 2026, the same two captions read $3,901,000 USD and $3,901,136 USD against $2,608,000 USD and $2,607,673 USD, respectively. The Operating Income (Loss) line was -$244,142 USD for the three months ended June 30, 2026 and -$1,132,689 USD for the three months ended June 30, 2025, and -$870,408 USD for the six months ended June 30, 2026 against -$1,887,154 USD for the six months ended June 30, 2025. Net Income (Loss) Attributable to Parent was a loss at -$382,299 USD for the three months ended June 30, 2026 versus a loss at -$1,237,516 USD for the three months ended June 30, 2025, and a loss at -$1,192,945 USD for the six months ended June 30, 2026 versus a loss at -$1,493,109 USD for the six months ended June 30, 2025. Earnings Per Share, Diluted was a loss at -$0.05 per diluted share USD/SHARES for the three months ended June 30, 2026 against a loss at -$0.19 per diluted share USD/SHARES for the three months ended June 30, 2025, and a loss at -$0.17 per diluted share USD/SHARES for the six months ended June 30, 2026 against a loss at -$0.22 per diluted share USD/SHARES for the six months ended June 30, 2025.

The source scope for this section is restricted to the line items enumerated above as they appear on the condensed consolidated statements of operations within the Form 10-Q filing, presented with the unaudited six-month year-to-date and three-month comparatives that the filing carries forward. The reader-facing analysis does not draw on any segment-level disclosure, peer benchmark, or forward-looking projection for this dimension. The filing evidence does not disclose segment-level detail for this dimension. The filing evidence contains no peer or industry comparison. The causal chain behind any specific revenue, operating, or net-result movement is not attributed by the filing to a single identifiable factor for this section, so the change in direction between the prior and current windows is reported rather than explained: The filing evidence does not attribute this change to any single cause. For adjacent earnings reads, the same interim-report loss pattern appears in the parallel Lizely Finance Earnings Analysis — Veru Inc. (VERU) Interim Filing: Losses Persist With Mixed Year-over-Year Direction write-up.

Financial performance

- For the three months ended June 30, 2026, Revenue from Contract with Customer, Excluding Assessed Tax was recorded at $2,247,000 USD, higher than $1,031,000 USD in the three months ended June 30, 2025; the parallel Revenues line covers $2,246,909 USD against $1,031,115 USD and is reported on the same direction. 05 per diluted share USD/SHARES, and Net Income (Loss) Attributable to Parent likewise stayed a loss at -$1,237,516 USD versus -$382,299 USD. - For the six months ended June 30, 2026, Revenue from Contract with Customer, Excluding Assessed Tax was $3,901,000 USD against $2,608,000 USD in the prior-year comparative, and the alternate Revenues line reads $3,901,136 USD versus $2,607,673 USD with the same direction.

17 per diluted share USD/SHARES; and Net Income (Loss) Attributable to Parent remained a loss at -$1,493,109 USD versus -$1,192,945 USD. S. GAAP and reflect all normal recurring adjustments management considers necessary for fair presentation, with reclassifications applied to prior-year comparatives to conform to the current-year presentation having no material effect on previously reported results.

Estimates affecting reported amounts span allowance for credit losses, inventory carrying values, intangible assets, fair values of stock-based awards, income taxes and contingent liabilities. The fair-value hierarchy is described in Level 1 through Level 3, and the carrying amounts of cash, accounts receivable, accounts payable and accrued expenses approximate fair value because of short maturities. - The basis-of-presentation note cautions that interim results may not be indicative of the full fiscal year, and that these statements should be read alongside the audited annual financial statements and notes filed under the previously filed Annual Report on Form referenced inside Item 4.

The consolidated group itself is unchanged: the parent plus its wholly owned Nevada subsidiary. - Counter-evidence and unknowns are limited. The filing evidence does not attribute this change to any single cause.

The filing evidence does not disclose segment-level detail for this dimension. because the four market divisions (Life Sciences, Hospital-Healthcare, Food Safety and Commercial) are named in the business description but are not broken out numerically in this section. The filing evidence contains no peer or industry comparison.

is noted, although readers cross-checking top-line trends in interim filings can compare directionally against an unrelated reporting in the Lizely insights hub, such as Lizely Finance Earnings Analysis — Veru Inc. (VERU) Interim Filing: Losses Persist With Mixed Year-over-Year Direction.

Operating drivers and segments

- The reporting unit does not present an operating-segment table inside 10-Q for period-ended-2026-06-30 under accession 0001654954-26-007620; the disaggregation narrative in the filing speaks to revenue streams rather than reportable segments. - Revenue source mix is described qualitatively as equipment sales, BIT Solution consumables, corporate decontamination services, and Installation/Operational/Performance Qualification services sold into four market divisions: Life Sciences, Hospital-Healthcare, Food Safety, and Commercial. - The two revenue measures printed in the filing — Revenue from Contract with Customer, Excluding Assessed Tax and Revenues — appear in parallel for both reporting windows, and both move in the same authorized direction between the current period and the prior-year comparative on each window. - Specifically, Revenue from Contract with Customer, Excluding Assessed Tax for the six months ended June 30, 2026 came in higher than the prior the six months ended June 30, 2025 figure, and the the three months ended June 30, 2026 reading was also higher than the three months ended June 30, 2025. - The second revenue label, Revenues, moved the same way: $3,901,136 exceeded $2,607,673, and $2,246,909 exceeded $1,031,115. - On the operating result line, the picture is the opposite of the revenue line. Operating Income (Loss) for the six months ended June 30, 2026 was a larger loss than the loss recorded in the six months ended June 30, 2025, and Operating Income (Loss) for the three months ended June 30, 2026 was a larger loss than the loss in the three months ended June 30, 2025. - The filing discloses the period-over-period values as -$1,887,154, -$1,132,689, -$870,408, and -$244,142, each negative as printed, with no margin commentary attached. - No geographic or end-market split with figures is provided in the cited evidence, so a market-mix or regional-margin view is not available from this filing alone.

- Management frames the business as a single global provider of disinfection and decontamination solutions built on the SteraMist BIT platform, with revenue tied to four primary market divisions and four recurring revenue sources listed above. - Management acknowledges that project timing drives reported revenue, stating that delays in project completion or customer acceptance can affect the timing of revenue recognition. - Management cautions that forward-looking statements involve known and unknown risks that could cause actual results to differ materially, and points readers to the Risk Factors section of the recent annual report on Form referenced in the cited note. - Management does not, in the quoted evidence, assign a cause to the widening operating loss on either window or to the higher revenue print on each window. - Consistent with that silence, independent readers should treat the revenue-up, operating-loss-up pattern as descriptive only; the gap between top-line direction and bottom-line direction is observable in the figures but is not explained by management in the cited excerpts. The filing evidence does not attribute this change to any single cause. - Comparable framing from a peer interim filing, where losses persisted alongside mixed year-over-year direction, is sketched in Lizely Finance Earnings Analysis — Veru Inc. (VERU) Interim Filing: Losses Persist With Mixed Year-over-Year Direction, which illustrates how revenue can rise while the operating result remains in a loss posture. - The filing evidence contains no peer or industry comparison.

Cash flow and capital

Across the six-month period covered by this 10-Q filing for TOMI Environmental Solutions, Inc., operating cash outflow was again the dominant use of funds, with -$1,298,688 USD of cash used in operating activities and -$463,302 USD used in the comparable prior-year window, indicating that core operations remained a net consumer of cash on both sides of the comparison. The change in magnitude between the two halves is acknowledged here without attaching a single cause, as The filing evidence does not attribute this change to any single cause..

Investing activities continued to absorb cash, with -$19,507 USD used in the current six-month period against -$67,127 USD used in the prior-year comparative. Within investing outflows, capital spending shows the same shape: payments to acquire property, plant and equipment were $5,327 USD for the six months ended June 30, 2026 versus $2,665 USD for the six months ended June 30, 2025, per the year-over-year direction authorized for this line. Together these readings characterize a company still deploying cash into its long-lived asset base rather than harvesting it.

Financing activities supplied cash on both sides of the comparison, with $1,552,319 USD provided in the current six-month period and $435,000 USD provided in the prior-year period — moving in the direction authorized for financing flows while remaining in the positive range both years. The combined effect is that external financing continued to bridge the gap between operating cash burn and investing cash outflow.

On the liquidity side of the balance sheet at the balance sheet date of June 30, 2026, $322,000 USD of cash and cash equivalents sat on hand. Working-capital liabilities recorded at the same date include $1,525,401 USD of accounts payable and other accrued liabilities, current, of which $1,603,561 USD is accounts payable, current. The vendor-concentration discussion in the narrative notes that purchasing activity and accounts payable balances are concentrated among a small number of third-party suppliers of the SteraMist line and BIT Solution, which is consistent with the way payable balances are presented but the filing does not break out how much of the change in those balances came from volume shifts versus timing shifts. Because the filing evidence does not break out working-capital movements line-by-line, the precise settlement behavior of payables relative to vendor receipts is The filing evidence does not attribute this change to any single cause., and peer benchmarking across capital structures is The filing evidence contains no peer or industry comparison..

Capital allocation across the period continues to be shaped by ongoing operating losses, a maintenance-level capital expenditure program, and continued reliance on financing inflows — a pattern readers can cross-check against a contemporaneous filing such as REINSURANCE GROUP OF AMERICA INC Posts Higher Revenue and Net Income in period-ended-2026-06-30 Filing for contrast in how an issuer's cash generation profile can read in a different sector. Segment-level cash conversion detail is The filing evidence does not disclose segment-level detail for this dimension. within the filing evidence.

Peer and historical context

The filing under 10-Q for TOMI Environmental Solutions, Inc. (TOMZ) at period-ended-2026-06-30, filed under accession 0001654954-26-007620, is a standalone Form 10-Q that frames the quarter and the half-year primarily against the company's own prior-year comparatives rather than against any named peer set. The filing evidence contains no peer or industry comparison.

The historical comparison the filing does permit is between the current three-month window and the prior-year three-month window, and between the current six-month window and the prior-year six-month window. On both windows, top-line direction is favorable. Revenue from Contract with Customer, Excluding Assessed Tax for the three months ended June 30, 2026 of $2,247,000 USD is higher than the prior-year three-month reading of $1,031,000 USD, and the six-month figure of $3,901,000 USD is higher than the prior-year six-month figure of $2,608,000 USD. The Revenues line, presented alongside, shows the same directional pattern on both windows: $2,246,909 USD versus $1,031,115 USD for the quarter, and $3,901,136 USD versus $2,607,673 USD for the half year.

Profitability comparisons are uniformly unfavorable against the prior year. Operating Income (Loss) remains negative on both windows and remains a loss on both prior-year windows: -$1,132,689 USD and -$1,887,154 USD, compared with current losses of -$244,142 USD and -$870,408 USD. Net Income (Loss) Attributable to Parent follows the same shape, with losses of -$1,237,516 USD and -$1,493,109 USD against current losses of -$382,299 USD and -$1,192,945 USD. On both windows, Net Cash Provided by (Used in) Operating Activities also deteriorated, moving from -$463,302 USD to -$1,298,688 USD.

The narrative block accompanying the statements does not attempt to explain why profitability is wider while revenue grew, and it explicitly declines to attribute the change to any single cause; that absence of causation is machine-owned rather than analyst narrative. Management instead draws the reader's attention to supplier concentration in the SteraMist equipment and BIT Solution lines and to deferred-tax valuation allowances, neither of which is a quantified peer comparison. The filing also points to Item 1A for further discussion of risks tied to third-party manufacturers and suppliers, and to Note 13 for the income-tax context that supports the full valuation allowance against deferred tax assets.

Against other interim filings surfaced elsewhere on the platform, the quarter-over-quarter and half-year direction of revenue at TOMI Environmental Solutions, Inc. matches the pattern seen in pieces such as REINSURANCE GROUP OF AMERICA INC Posts Higher Revenue and Net Income in period-ended-2026-06-30 Filing, although the bottom-line outcome diverges; a comparable loss-persisting framing appears in Lizely Finance Earnings Analysis — Veru Inc. (VERU) Interim Filing: Losses Persist With Mixed Year-over-Year Direction. Neither cross-reference substitutes for a peer benchmark, because the filing evidence does not name any direct competitor for TOMZ.

Scenario analysis

- Reported fact: Revenue from Contract with Customer, Excluding Assessed Tax was $2,247,000 USD for the three months ended June 30, 2026, compared with $1,031,000 USD for the three months ended June 30, 2025, an authorized higher-versus-prior direction. The same line on a year-to-date footing was $3,901,000 USD for the six months ended June 30, 2026 versus $2,608,000 USD for the six months ended June 30, 2025, again authorized higher-versus-prior. A second revenue presentation, Revenues, prints $2,246,909 USD for the three months ended June 30, 2026 against $1,031,115 USD for the three months ended June 30, 2025, and $3,901,136 USD for the six months ended June 30, 2026 against $2,607,673 USD for the six months ended June 30, 2025, both authorized higher-versus-prior.

- Reported fact: Net Income (Loss) Attributable to Parent was -$382,299 USD for the three months ended June 30, 2026 versus -$1,237,516 USD for the three months ended June 30, 2025, an authorized higher-versus-prior reading in which both periods remain a loss rather than a profit. The year-to-date footing prints -$1,192,945 USD for the six months ended June 30, 2026 against -$1,493,109 USD for the six months ended June 30, 2025, also authorized higher-versus-prior and still a loss-versus-loss transition. - Analyst inference, base case: revenue is authorized higher on both windows of 10-Q period-ended-2026-06-30 under accession 0001654954-26-007620 for TOMI Environmental Solutions, Inc.

TOMZ, while the bottom line remains a loss in every window cited. A central-tendency read is therefore a continuing-loss company whose top line is authorized higher year over year; that combination is the natural anchor for a base case, with the magnitude of the loss not derived here because the catalog carries only direction and sign. - Analyst inference, upside case: the same authorized higher revenue read is the lever an upside case would lean on, paired with the authorized higher-versus-prior reading on net loss.

An upside framing requires the loss to compress meaningfully while revenue continues to print authorized higher on both windows; without further disclosure inside the cited evidence, that compression is read as conditional rather than achieved. - Counter-evidence and constraints: management commentary inside Item 1A flags heavy dependence on a small number of third-party manufacturers and suppliers, and the cited note on income taxes records a full valuation allowance against deferred tax assets given the recent history of operating losses, with additional detail carried in Note 13.

The same dependence language calls out that any disruption could materially affect customer fulfillment and results, which is the principal constraint sitting against an upside reading. - Unknowns: The filing evidence does not attribute this change to any single cause. The filing evidence contains no peer or industry comparison.

- Scenario sketch: base — loss persists while revenue is authorized higher on both the three-month and six-month windows; upside — loss compresses further on top of the authorized higher revenue path, conditional on supplier continuity and the absence of new one-time items; downside — loss fails to compress or widens despite the authorized higher revenue print, which the supplier-concentration and full-valuation-allowance disclosures in Item 1A and Note 13 make a credible risk rather than a tail event. For a cross-check on a comparable interim where losses also persist, see [Lizely Finance Earnings Analysis — Veru Inc.

(VERU) Interim Filing: Losses Persist With Mixed Year-over-Year Direction](/insights/finance/lizely-finance-earnings-analysis-veru-inc-veru-interim-filing-losses-persist/).

Risks and what to watch

- The six-month and three-month bottom lines remain in loss territory on both windows, a persistence rather than a single-period anomaly worth flagging as the dominant risk for TOMI Environmental Solutions, Inc. (TOMZ) per 10-Q for period-ended-2026-06-30 filed under 0001654954-26-007620. - Reported facts: the half-year net loss is captured by -$1,192,945, the quarterly net loss by -$382,299, and the prior-period comparatives by -$1,493,109 and -$1,237,516, all flagged as negative direction.

The filing evidence does not attribute this change to any single cause. - Top-line facts: the half-year period-to-date revenue line under contract-with-customer accounting is $3,901,000 versus the prior-year $2,608,000, and the alternate "Revenues" caption shows $3,901,136 against $2,607,673. The three-month equivalents are $2,247,000 and $2,246,909 versus the prior-year comparatives $1,031,000 and $1,031,115.

The filing evidence does not attribute this change to any single cause. - Management explanation: the filing narrative tied to Note 13 describes the basic and diluted EPS framework, notes that the diluted denominator is anti-dilutive given the net losses, and ties the per-share loss to the basic framework when potential dilutive securities would not reduce the loss per share. The narrative also ties the treasury-stock method and if-converted method for options, warrants, and convertible preferred stock to the same loss-period convention.

- Management explanation continues, in the same quoted block: revenue recognition for TOMI Environmental Solutions, Inc. involves a five-step framework, with judgment required over performance obligations, transaction price, and standalone selling price; revenue for the standard product line transfers on shipment, service and training revenue is recognized as services are rendered, and the multi-element SIS and CES arrangements require judgment on allocation and on the point at which control transfers, with project delays able to shift recognition timing.

- Analyst inference: the dual "Revenue from Contract with Customer" and "Revenues" captions both move in the same reported direction on the half-year and three-month windows per the authorized comparison list, so the caption choice does not invert the trend. The authorized transition labels confirm a loss-to-loss pattern on the net-income line and a positive-to-positive pattern on the revenue lines, with an authorized increase in both cases. - Counter-evidence: even on the authorized higher-revenue reading, the half-year and three-month net lines remain losses in both the current and prior-year windows, so higher top-line flow has not yet translated into a positive bottom line.

The two revenue captions agree on direction, which reduces the risk of a recaptioning artifact but does not address the loss persistence. , there is no benchmark inside the filing evidence to size the revenue increase or the loss against competitors. The quoted evidence also does not attribute the loss continuation, the revenue increase, or the impact of anti-dilutive securities to any single driver; per The filing evidence does not attribute this change to any single cause.

the cause question is left to the next-period disclosures. - Metrics to watch next period: the same revenue captions ($3,901,000 / $2,247,000 and the two alternate-caption series), the same net-loss lines (-$1,192,945 / -$382,299), the trend in deferred revenue under Note 12 and the operating-lease line under Note 11 which can shift between current and long-term buckets, and the disclosures under Item 1A and Item 4 for any update to risk factors or controls-related changes. For readers comparing interim filings, the REINSURANCE GROUP OF AMERICA INC Posts Higher Revenue and Net Income in Filing and the [Lizely Finance Earnings Analysis — Veru Inc.

(VERU) Interim Filing: Losses Persist With Mixed Year-over-Year Direction](/insights/finance/lizely-finance-earnings-analysis-veru-inc-veru-interim-filing-losses-persist/) pages show how higher top-line flow with a loss bottom line has read in adjacent interim windows.