[Verse 1]
When companies grow big and wide
They split their business side by side
Different products, different lands
Need separate books to understand
The CFO must break it down
Show where the profits can be found
[Chorus]
Segment by segment, piece by piece
Business and geographic release
Revenue, profit, assets too
Break it down for me and you
Segment by segment, clear and bright
Shows us where the future's right
[Verse 2]
Business segments tell the tale
Which products win and which ones fail
Technology or retail stores
Each division keeps its scores
Operating income on display
Shows which units lead the way
[Chorus]
Segment by segment, piece by piece
Business and geographic release
Revenue, profit, assets too
Break it down for me and you
Segment by segment, clear and bright
Shows us where the future's right
[Verse 3]
Geographic tells us where
Asia, Europe, everywhere
Which countries bring the highest gain
Which markets cause the company pain
Currency and local trends
On location it depends
[Bridge]
Ten percent rule applies
If segments comprise
Revenue or assets or results
Then disclosure it results
IFRS and GAAP agree
Transparency is the key
[Chorus]
Segment by segment, piece by piece
Business and geographic release
Revenue, profit, assets too
Break it down for me and you
Segment by segment, clear and bright
Shows us where the future's right
[Outro]
Read the footnotes, check the chart
Segment analysis is art
Business lines and regions wide
Help investors see inside