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IDT US Equity

Idt CorpCommunication Services · Telephone Communications (No Radiotelephone) · CIK 1005731 · FY ends Jul 31
$67.92
+0.73 (+1.09%)
USD · as of 2026-08-21 · marketstack

IDT · 10-K · period ended 2025-07-31

← all IDT documents
filed 2025-09-29 · EDGAR original ↗

Our rendering of the filing — original pagination and typography are not reproduced, and tables are reduced to their short label cells (the figures live on FA). Nothing is summarized: every line below is the filing's own text.

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UNITED

STATES

SECURITIES

AND EXCHANGE COMMISSION

Washington,

D.C. 20549

FORM

10-K

Annual report pursuant to section 13 or 15(d) of the securities exchange act of 1934 for the fiscal year ended July 31, 2025.

or

Transition report pursuant to section 13 or 15(d) of the securities exchange act of 1934.

Commission

File Number: 1-16371

IDT

Corporation

(Exact

name of registrant as specified in its charter)

520

Broad Street, Newark, New Jersey07102

(Address of principal executive offices, zip code)

(973)438-1000

(Registrant’s telephone number, including area code)

Securities

registered pursuant to Section 12(b) of the Act:

Title of each class Trading Symbol Name of each exchange on which registered

Class B common stock, par value $0.01 per share IDT New York Stock Exchange

Securities

registered pursuant to section 12(g) of the Act: None

Indicate

by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒

Indicate

by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☐ No ☒

Indicate

by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange

Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)

has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate

by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted and posted pursuant

to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant

was required to submit and post such files). Yes ☒ No ☐

Indicate

by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company,

or an emerging growth company. See definitions of “large accelerated filer,” “accelerated filer,” “smaller

reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☒ Accelerated filer ☐

Non-accelerated filer ☐ Smaller reporting company ☐

Emerging growth company ☐

If

an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying

with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate

by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness

of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered

public accounting firm that prepared or issued its audit report. ☒

If

securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant

included in the filing reflect the correction of an error to previously issued financial statements. ☐

Indicate

by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation

received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐

Indicate

by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes ☐ No ☒

The

aggregate market value of the voting and non-voting stock held by non-affiliates of the registrant, based on the adjusted closing price

on January 31, 2025 (the last business day of the registrant’s most recently completed second fiscal quarter) of the Class B common

stock of $47.18 per share, as reported on the New York Stock Exchange, was approximately $884.8 million.

As

of September 24, 2025, the registrant had outstanding 23,656,689 shares of Class B common stock and 1,574,326 shares of Class A common

stock. Excluded from these numbers are 4,872,006 shares of Class B common stock and 1,698,000 shares of Class A common stock held in

treasury by IDT Corporation.

DOCUMENTS

INCORPORATED BY REFERENCE

The

definitive proxy statement relating to the registrant’s Annual Meeting of Stockholders, to be held December 11, 2025, is incorporated

by reference into Part III of this Form 10-K to the extent described therein.

Index

IDT

Corporation

Annual

Report on Form 10-K

Part I 1

Item 1. Business. 1

Item 1A. Risk Factors. 18

Item 1B. Unresolved Staff Comments. 41

Item 1C. Cybersecurity. 41

Item 2. Properties. 42

Item 3. Legal Proceedings. 42

Item 4. Mine Safety Disclosures. 42

Item 6. [Reserved] 45

Item 7A. Quantitative and Qualitative Disclosures about Market Risks. 57

Item 8. Financial Statements and Supplementary Data. 57

Item 9A. Controls and Procedures. 58

Item 9B. Other Information. 60

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 60

Part III 60

Item 10. Directors, Executive Officers and Corporate Governance. 60

Item 11. Executive Compensation. 60

Item 14. Principal Accountant Fees and Services. 60

Item 15. Exhibit and Financial Statement Schedules. 60

Signatures 63

i

Part

I

As

used in this Annual Report, unless the context otherwise requires, the terms the “Company,” “IDT,” “we,”

“us,” and “our” refer to IDT Corporation, a Delaware corporation, and its subsidiaries, collectively. Each reference

to a fiscal year in this Annual Report refers to the fiscal year ending in the calendar year indicated (for example, fiscal 2025 refers

to the fiscal year ended July 31, 2025).

Item

1. Business.

OVERVIEW

IDT

is a provider of fintech and communications solutions focused on certain under-served consumer and B2B markets. Our offerings were built

around, and continue to leverage, a common core of strategic assets, and we seek to maximize the synergies among them to achieve exceptional

growth and profitability.

IDT’s

key businesses are:

IDT

also operates other, smaller businesses and offerings including early-stage business initiatives and mature businesses in harvest mode.

Our

headquarters is located at 520 Broad Street, Newark, New Jersey 07102. The main telephone number at our headquarters is (973) 438-1000

and our corporate website’s home page is www.idt.net.

SEGMENT

REPORTING

We

have four reportable business segments: (1) National Retail Solutions, or NRS; (2) Fintech; (3) net2phone; and (4) Traditional Communications.

The

NRS segment, which contributed revenue of $128.8 million in fiscal 2025 and $103.1 million in fiscal 2024 (10.5% and 8.6% of our total

revenues, respectively) comprises our NRS business.

The

Fintech segment, which contributed revenue of $154.6 million in fiscal 2025 and $120.7 million in fiscal 2024 (12.6% and 10.0% of our

total revenues, respectively), comprises our BOSS Money remittance business and other, significantly smaller, financial services businesses.

The

net2phone segment, which contributed revenue of $87.9 million in fiscal 2025 and $82.3 million in fiscal 2024 (7.1% and 6.8% of our total

revenues, respectively), offers AI-driven communications solutions to businesses primarily in North and South America.

The

Traditional Communications segment, which contributed revenue of $860.2 million in fiscal 2025 and $899.6 million in fiscal 2024 (69.8%

and 74.6% of our total revenues, respectively) includes IDT Digital Payments, BOSS Revolution, and IDT Global, as well as other small

businesses and offerings including early-stage business initiatives and mature businesses in harvest mode.

Financial

information by segment is presented in Note 2 to our Consolidated Financial Statements in Item 8 to Part II of this Annual Report.

We

make available free of charge our annual reports on Form 10-K, quarterly reports on Form 10-Q, current reports on Form 8-K and all amendments

to these reports, and all beneficial ownership reports on Forms 3, 4 and 5 filed by directors, officers and beneficial owners of more

than 10% of our equity through the investor relations page of our website (http://ir.idt.net/) as soon as reasonably practicable after

such material is electronically filed with the Securities and Exchange Commission. Our website also contains information not incorporated

into this Annual Report on Form 10-K or our other filings with the Securities and Exchange Commission.

KEY

EVENTS IN OUR HISTORY

1990

– Howard S. Jonas, our founder, launches International Discount Telephone to provide international call re-origination services.

1996

– We successfully complete an initial public offering of our common stock.

2000

– We complete the sale of a stake in our net2phone subsidiary, a pioneer in the development and commercialization of Voice over

Internet Protocol, or VoIP, technologies and services, to AT&T for approximately $1.1 billion in cash. We subsequently repurchased

net2phone from AT&T.

2001

– Our common stock is listed on the New York Stock Exchange, or NYSE.

2007

– We complete the sale of IDT Entertainment to Liberty Media for $220.0 million in cash, stock and other considerations.

2008

–We launch BOSS Revolution, a pay-as-you-go international calling service. BOSS Revolution has since become our flagship brand,

and the BOSS Revolution platform has expanded to include payment offerings.

2009

– We spin-off our CTM Media Holdings subsidiary to our stockholders. CTM Media Holdings was subsequently renamed IDW Media Holdings,

Inc.

2011

– We spin-off our Genie Energy Ltd. subsidiary to our stockholders. Genie Energy’s common stock is listed on the NYSE with

the ticker symbol “GNE”.

2013

– We spin-off our subsidiary, Straight Path Communications, Inc., or Straight Path, including its wireless spectrum holdings, to

our stockholders. Straight Path was purchased in February 2018 by Verizon Communications Inc.

We introduce our BOSS Revolution app for Android and iOS.

We launch our BOSS Money international remittance service.

2015

– net2phone launches its UCaaS offering in the United States.

2016

– We spin-off our Zedge subsidiary to our stockholders. Zedge’s stock is listed on the NYSE American with the ticker symbol

“ZDGE”.

We launch NRS to provide POS-based services to independent retailers in the United States.

2017

– We introduce our BOSS Money app for Android and iOS.

2018

– We spin-off our Rafael Holdings, Inc. subsidiary to our stockholders. Rafael Holdings’ stock is listed on the NYSE with

the ticker symbol “RFL”.

2019

– NRS launches NRS PAY, enabling retailers to accept credit cards and other forms of digital payment.

2022

– net2phone acquires Integra CCS, or Integra, a CCaaS provider operating in the Americas and Europe.

2024

– We initiate payment of a regular quarterly dividend to holders of our Common Stock.

2025

– net2phone launches net2phone AI Agent, a customizable, AI-powered offering delivering exceptional customer experiences across

sales, support and administrative tasks, and Coach, an AI-driven workforce intelligence and coaching platform.

NRS surpasses 37,000 active terminals operating at over 32,000 independent retailers.

BOSS Money handles 2.3 million remittances for customers in May, 2025.

OUR

STRATEGY

We

are a fintech and communications solutions provider with synergistic offerings focused on underserved, fragmented consumer and B2B markets.

Many of our offerings leverage one or more of our core strategic assets – assets that we have carefully built during the thirty-five

years since our inception. These assets include:

■ Our global technology infrastructure and high-capacity transaction platforms;

■ Extensive VoIP and cloud services expertise; and

The

development of each of our current high margin growth businesses – NRS, BOSS Money, and net2phone - has been principally organic

and financed with the cash flows generated by our mature businesses. Consequently, we have avoided debt financing and dilutive capital

raises. Today, each of these high-margin growth businesses is cash-flow positive, and in combination with our efforts to maximize the

cash generation of our lower margin, mature offerings, have enabled us to improve our consolidated bottom-line performance in recent

years, to further strengthen our balance sheet, and to return value to stockholders through purchases of our Class B common stock and

payment of a quarterly dividend. We expect that this trend will continue as the three high-margin businesses steadily become larger contributors

to our top and bottom-line results.

We

seek to accelerate and extend this rotation by developing new offerings organically and through acquisitions that leverage our balance

sheet. Broadly speaking, these efforts are focused on, but not limited to, our POS, fintech and AI businesses, and typically involve

development or application of new technologies, expansion to new markets, or both.

BUSINESS

DESCRIPTION

National

Retail Solutions

NRS

generated $128.8 million in revenues and income from operations of $27.8 million in fiscal 2025, as compared with revenues of $103.1

million and income from operations of $21.6 million in fiscal 2024.

NRS

operates a network of POS terminals at independent retailers throughout the United States and has a small but growing presence in Canada.

The NRS solutions include integrated hardware and software tools that enable these retailers to operate more efficiently and compete

more effectively against larger retail chains.

The

POS terminal’s hardware includes a cash register, barcode scanner, retailer and customer-facing hi-definition screens, a receipt

printer, and a credit card reader. NRS’ integrated, proprietary software is offered to retailers as a service and provides operational

tools including inventory management, sales tracking, price book management, and other useful features. NRS technology teams continuously

enhance the software and develop new features to better serve existing customers and facilitate expansion into additional retail market

segments.

The

primary market for NRS’ POS terminals is the independently owned convenience, bodega, liquor, grocery, and tobacco stores, many

of which primarily serve foreign-born communities in urban areas.

NRS

continues to increase the number of POS terminals active in its network. As of July 31, 2025, the NRS POS network included approximately

37,200 terminals, an increase from 32,100 a year earlier. We believe that our network of NRS retailers comprises the largest POS network

serving independent convenience store retailers in the U.S. by a significant margin.

NRS

markets through three channels:

■ wholesale distributors;

■ dedicated sales agents including exclusive agents and BOSS agents; and

■ in-house telemarketing.

NRS

generates revenue from a portfolio of services for both retailers and third parties. The majority of revenue is generated by recurring

services including:

■ NRS provides the payment processing equipment at no cost to the retailer; and

NRS

operates as an independent service organization (ISO), acting as an essential, retailer-facing intermediary between NRS retailers and

its payment facilitator.

At

July 31, 2025, NRS had approximately 26,500 NRS payment processing customers compared to approximately 21,300 a year earlier.

The

NRS Insights data are used by licensees both tactically and strategically. Common tactical applications of the data include sales enablement

activities such as identifying core item distribution voids and monitoring speed to shelf and adoption of new product launches. Popular

strategic applications of the data include gaining competitive intelligence, informing research and development activities, and informing

acquisition and merger strategies.

NRS

Insights also provides analytical services to third parties, leveraging its data to answer high impact business questions including,

but not limited to, advertising measurement, market-basket studies, inventory (SKU) optimization, and price elasticity.

In

addition to these recurring sources of revenue, NRS sells its POS terminals to retailers. Discounted terminal pricing is available to

retailers who sign up for NRS Pay.

We

believe that NRS’ competitive advantages include:

NRS’

growth strategy includes:

Competition

Currently,

nationwide POS platform service providers, including Square, Toast, Lightspeed, Clover, and NCR, primarily serve retail chains or are

focused on other retail segments, such as sit-down restaurant chains.

NRS

markets its POS platform offerings primarily to independent convenience stores, including bodegas, and other small format retailer store

owners including liquor and tobacco stores. A large majority of new NRS customers did not previously use a POS system. In the minority

of cases where potential customers are using, or are considering using, an alternative solution, we believe that NRS’ suite of

proprietary software solutions, affordable and discounted POS equipment and free credit card terminals are key drivers behind its success

versus the competition.

NRS

expects to encounter more frequent direct competition from local and/or national POS networks as it expands to new adjacent target markets.

Fintech

Fintech

is comprised of BOSS Money and other, significantly smaller, financial services businesses. Fintech revenues were $154.6 million in fiscal

2025 compared to $120.7 million in fiscal 2024. Fintech’s income from operations was $15.4 million in fiscal 2025 compared to a

loss from operations of $0.1 million in fiscal 2024. BOSS Money revenues were $139.8 million in fiscal 2025, an increase of 29.1% from

revenues of $108.3 million in fiscal 2024.

BOSS

Money enables customers in the United States to send money conveniently and affordably to third parties around the world. International

remittances are a primary economic activity for the tens of millions of first- and second-generation immigrants in the United States.

At July 31, 2025, BOSS Money provided its remittance service to 50 countries through approximately 1,800 disbursement partners and its

payout network included over 250,000 cash payout locations worldwide in addition to a growing number of bank deposits, mobile money wallets,

debit cards, and home delivery payout options.

BOSS

Money is offered directly to consumers via our digital channel — the BOSS Money app and the BOSS Revolution app. To utilize our

digital channel, customers can use their debit or credit cards or authorize ACH transfers from their bank accounts.

Our

retail channel network comprises licensed and authorized BOSS Money agents nationwide. Customers can initiate transfers through a BOSS

Money agent with cash as well as with their debit or credit cards.

We

continue to build our retail origination network by using our internal sales force to recruit new BOSS Money retailers, primarily focusing

on retailers that already provision BOSS Revolution and IDT Digital Payments services. To qualify to provide our service, BOSS Money

retailers must meet stringent financial and other regulatory qualifications. We also continue to enhance the BOSS Money retailer portal

and platform to make transaction execution more convenient for retailers, the majority of whom host multiple remittance providers.

We

continue to expand our BOSS Money customer base at rates well above the domestic remittance industry’s average by marketing our

service to the large base of customers who utilize our BOSS Revolution voice calling and IDT Digital Payments offering. We offer new

customers attractive fee and foreign exchange rate offers, through both our digital and retail channels, and through online, media and

events advertising.

BOSS

Money generates revenues from a per-transaction fee charged to the customer and from foreign exchange differentials. Our transaction

costs include commissions paid when the transaction is initiated by a retail agent, payment to the international disbursing agent, banking,

compliance and foreign currency exchange costs, and, for digital transfers, credit and debit card processing fees.

BOSS

Money’s gross margins are typically higher on remittances initiated through our digital channels compared to retail channel transactions,

as we pay retail agents transaction-based commissions on the latter.

Competition

and Competitive Strengths

The

money transfer industry is intensely competitive, with participants ranging from banks, digital remittance providers, fintech startups

and traditional remitters. Digital competitors such as Xoom (a subsidiary of PayPal), Wise, Remitly, and Sendwave along with traditional

money remitters, including Western Union, Ria, MoneyGram, Intermex and Viamericas compete in the remittance space.

We

continue to compete successfully in part by migrating customers of our other BOSS offerings from their current remittance providers to

BOSS Money leveraging our highly regarded BOSS brand, insights into our customers, and cross-marketing capabilities. We compete for customers

outside the BOSS ecosystem primarily based on brand reputation, low fees, and competitive foreign exchange rates. We believe that BOSS

Money’s competitive strengths include:

■ Our internal sales force, which serves our 30,000 BOSS Revolution retailers;

■ Our comprehensive compliance processes and procedures;

■ Our experienced management team.

BOSS

Money’s growth strategy includes:

■ Increasing the number of BOSS Money retail agents; and

net2phone

net2phone’s

revenues were $87.9 million in fiscal 2025 compared to $82.3 million in fiscal 2024. net2phone’s income from operations was $4.9

million in fiscal 2025 compared to $1.7 million in fiscal 2024.

net2phone

enables its customers to transform their communications by leveraging its cloud platform to provide solutions that enable more intelligent,

flexible and adaptive communications. net2phone operates in the United States, Canada, Mexico, Central and South America and Spain.

net2phone’s

offerings include:

Other

net2phone differentiators include white glove customer service, integrations with third-party software and deep localization. net2phone’s

global infrastructure, locally based sales and customer support teams and native language support, enable net2phone clients to retain

the look and feel of localized customer and user experiences.

net2phone

focuses primarily on an indirect go-to-market strategy in most of its markets, utilizing extensive networks of channel partners including

Technology Solutions Brokerages (TSBs), Technology Services Distributors (TSDs), Managed Service Providers (MSPs), and Value-Added Resellers

(VARs). This channel-centric approach enables net2phone to efficiently reach its extensive target market of midsize businesses, which

rely heavily on these types of service providers to address their IT needs. net2phone’s partner channel is overseen by regional

channel sales managers employed by net2phone.

net2phone

is developing direct to end-user capabilities to market primarily its AI offerings, net2phone AI Agent and Coach, in the small and medium-sized

business market.

Both

net2phone’s channel partners and direct business customers choose its solutions because of our user-friendly offerings, availability

of in-house support agents, value proposition, and track record of reliability and stability. Channel partners value net2phone for its

extensive customization capabilities, frictionless and rapid quote generation, and competitive compensation – backed by its dedicated

channel sales team.

net2phone’s

direct marketing to channel partners and end users includes search engine marketing, search engine optimization, third-party lead generation

platforms, social media marketing, webinars, industry focused events, and other forms of demand generation.

net2phone’s

indirect marketing funnels through its network of partners, technology distributors, and affiliates and includes tradeshows and local

events, marketing development support for partners and other forms of demand generation, layered with ongoing channel sales training,

proof of concepts and demos.

net2phone

closely tracks its acquisition costs across both channels to ensure it is acquiring customers in a cost-efficient manner and consistent

with its targets for return on investment.

net2phone’s

growth strategy includes:

Competitive

Strengths

We

believe that net2phone’s competitive strengths include:

Competition

net2phone’s

most significant competitors in the UCaaS space include RingCentral, 8x8, Crexendo, Vonage, Dialpad and Nextiva. Some AI agent focused

(only) companies such as Lindy or Phonely are also competitors. Many of these companies offer more widely recognized brands, larger and

more developed marketing and sales forces and/or channel agent networks, and more advanced product sets and solutions customized for

specific market segments or verticals. These competitors’ offerings typically also support integration of their services with other

well-known, third-party CRM vendors as well as with various Google and Microsoft applications.

The

CCaaS market is fragmented, highly competitive and evolving rapidly in response to shifting consumer behavior, especially the rapid adoption

of AI, mobile devices and social media. This proliferation is driving change in contact center technology, as customers expect seamless

communication across any channel according to their preference and needs. net2phone competes with large legacy vendors that offer on-premises

contact center systems, such as Avaya and Cisco. These legacy telephony vendors are increasingly supplementing and replacing their traditional

contact center systems with competing cloud offerings, through a combination of acquisitions, partnerships, and in-house development.

Additionally, net2phone competes with vendors that historically provided other contact center services and technologies and expanded

to offer cloud contact center software such as NICE, Five9, and Genesys. net2phone also faces competition from many smaller contact center

service providers such as Talkdesk and Seranova, as well as vendors offering both unified communications and contact center solutions.

In addition, Amazon and Twilio have introduced solutions aimed at companies who wish to build their own contact centers with in-house

developers. CRM vendors are also increasingly offering features and functionality that were traditionally provided by contact center

service providers. CRM vendors also continue to partner with contact center service providers to provide integrated solutions and may,

in the future, acquire competitive contact center service providers.

Traditional

Communications

Our

Traditional Communications segment generated $860.2 million in revenues and income from operations of $66.5 million in fiscal 2025, as

compared with revenues of $899.6 million and income from operations of $56.4 million in fiscal 2024.

Traditional

Communications comprises the following businesses:

IDT

Digital Payments

IDT

Digital Payments’ revenues were $416.3 million in fiscal 2025 compared to $407.4 million in fiscal 2024 (48.4% and 45.3% of Traditional

Communications’ revenues in fiscal 2025 and fiscal 2024, respectively). The substantial majority of IDT Digital Payments’

revenue is from sales of international mobile top-up services. IDT Digital Payments offers mobile top-up for approximately 194 different

carriers in more than 113 countries, primarily in Latin America, the Caribbean and Africa. IDT Digital Payments leverages our platform

capabilities, our distribution reach into foreign-born communities and our relationships with mobile operators around the world.

IDT

Digital Payments is sold through the BOSS platform primarily through three channels:

IDT

Digital Payments’ growth drivers include deployment of additional data-centric bundles to meet the growing demand for data from

mobile phone customers in developing countries worldwide, the introduction of digital gift cards and e-sims, cross selling to our current

BOSS Revolution and BOSS Money customers, expansion of the Zendit prepaid platform, and further expansion into the enterprise and wholesale

market as well as other regions.

Competition

IDT

Digital Payments’ major competitors include:

We

believe that IDT Digital Payments’ competitive advantages include:

BOSS

Revolution

BOSS

Revolution’s revenues were $211.2 million in fiscal 2025 compared to $263.2 million in fiscal 2024 (24.6% and 29.3% of Traditional

Communications’ revenues in fiscal 2025 and fiscal 2024, respectively).

BOSS

Revolution is a prepaid international long-distance calling service marketed primarily to foreign-born and under-banked consumers in

the United States and Canada, and a digital-only offering in Europe and Australia.

BOSS

Revolution includes our flagship ‘BOSS Revolution’ branded international long-distance prepaid calling service as well as

disposable hard cards sold under a variety of brands. In the United States, BOSS Revolution served, as of July 31, 2025, approximately

1.4 million customers per month.

BOSS

Revolution is offered through our digital channels – the BOSS Revolution app and website, and through our extensive national network

of BOSS Revolution retailers.

BOSS

Revolution allows users to place international long-distance calls at affordable rates from the BOSS Revolution app or by calling an

access number. Regardless of how the call originates, our customers must first establish and top-up a prepaid BOSS Revolution account

that is linked to their phone. Customers can open a BOSS Revolution account for free and top-up with a debit or credit card using the

BOSS Revolution app, through the BOSS Revolution website (www.bossrevolution.com) or by phone, or with cash at any BOSS Revolution retailer.

Once the account is established and a call is placed, our platform recognizes the customer’s phone through its network-provided

automatic number identification and seamlessly links each call to the corresponding BOSS Revolution account. Callers then enter their

destination phone numbers. BOSS Revolution customers’ account balances are debited at a fixed rate per minute or at a fixed amount

for calling plans to a specific country over a specified time period. In contrast to certain of our competitors, BOSS Revolution does

not charge connection, usage or breakage fees. BOSS Revolution’s per minute rates vary by the destination country, city, and whether

the call is placed to a landline or mobile phone. Rates are published on the BOSS Revolution website and within the BOSS Revolution app.

Users

of the BOSS Revolution app constitute the majority of our customers to date. At July 31, 2025, approximately 1.0 million customers per

month utilized the BOSS Revolution app.

In

the United States, we distribute our BOSS Revolution hard cards and other retail products primarily through our network of distributors

that, either directly or through sub-distributors, sell to retail locations. In addition, our internal sales force sells BOSS Revolution

and other platform products directly to retailers.

At

July 31, 2025, approximately 30,000 retailers per month utilized our digital retailer platform to provision customers, the substantial

majority of whom pay the retailer in cash. In addition, we estimate that approximately 1,700 retailers resell our disposable hard cards

without utilizing our retailer portal. BOSS Revolution retailers are typically independent retailers serving foreign-born communities

with significant unbanked or under-banked populations.

The

BOSS Revolution retailer portal can be accessed by any broadband enabled device. Through the portal, retailers can access our platform

to create accounts for new customers, add funds to existing customer balances and execute sales transactions. The platform provides us

with a direct, real-time interface with our BOSS Revolution retailers to create a cost-effective and adaptable distribution model that

allows us to target and promote services directly to distributors and retailers, to introduce and cross-sell new offerings, and to rapidly

adapt to changes in the business environment.

In

the United States, the BOSS Revolution brand is supported by national, regional, and local marketing programs that include television

and radio advertising, online advertising and grass roots marketing at community and sporting events. In addition, we work closely with

distributors and retailers on in-store promotional programs and events.

BOSS

Revolution’s retail sales have traditionally been, and continue to be, strongest in the Northeastern United States and in Florida

because of our extensive local distribution network. We continue to grow BOSS Revolution’s distributor relationships and expand

BOSS Revolution’s retail network in other areas of the United States and Canada, including the Southwest and West Coast.

Competition

BOSS

Revolution is subject to fierce competition. While virtually any company offering communication services is a competitor, we face particularly

strong competition from Tier 1 mobile network operators who offer flat-rate international calling plans, other PIN-less prepaid voice

offerings, prepaid calling card providers, mobile virtual network operators, and VoIP and other “over the top”, or OTT, service

providers. Outside the United States, we also compete with large state-owned or state-sanctioned telephone companies.

Many

of these companies, including AT&T, Verizon, and T-Mobile, are substantially larger and have greater financial, technical, engineering,

personnel, and marketing resources, longer operating histories, greater name recognition, and larger customer bases than we do.

In

addition to these larger competitors, we face significant competition from smaller prepaid calling providers.

From

time to time, competitors may offer rates that are substantially below ours, in an attempt to gain market share. In some instances, these

rates are below what we believe to be the cost to provide the service. This predatory pricing can adversely affect our revenues and our

gross margins.

The

continued growth of OTT calling and messaging services such as WhatsApp, Messenger, FaceTime, and others have adversely affected the

sales of BOSS Revolution and our other prepaid calling services. We expect the popularity of these IP-based services—many of which

offer free voice and/or video communications—to continue to increase, which will increase substitution for, and pricing pressure

on, our BOSS Revolution and other international prepaid calling offerings. However, free services typically require both the caller and

recipient to have a broadband connection. BOSS Revolution utilizes telephone networks to enable voice communications even when neither

party has broadband connectivity.

Many

mobile operators offer unlimited international long-distance plans that include international destinations to which customers can place

direct calls from their mobile phones without time limitation. These plans now include some of our most popular international destinations.

The growth of these “international unlimited” plans adversely affects our revenues as these operators gain subscriber market

share.

Our

ability to compete successfully against these various operators and service providers stems from several factors, including:

Our

ability to maintain and/or to capture additional market share will remain dependent upon our ability to continue to provide competitively

priced services, to maintain our distribution and retail networks, to increase usage through the BOSS Revolution app, and to innovate

new products and services to fit the evolving needs of our customers.

IDT

Global

IDT

Global’s revenues were $209.6 million in fiscal 2025 compared to $201.1 million in fiscal 2024, contributing 24.4% and 22.4% of

Traditional Communications’ revenues in fiscal 2025 and fiscal 2024, respectively.

IDT

Global is one of the larger wholesale carriers of international long-distance minutes in the world.

IDT

Global’s telecommunications network is comprised of interconnections and commercial relationships that reach virtually every significant

global telecom operator. These relationships enable us to carry international telecommunications traffic to more than 200 countries around

the world. IDT Global’s customers include our BOSS Revolution and net2phone businesses, major and niche carriers around the globe,

mobile network operators, and other service providers such as call aggregators. For many of these customers, particularly the major carriers,

we engage in buy-sell relationships, terminating their customers’ traffic in exchange for terminating our traffic with them.

IDT

Global offers competitively priced international termination rates at several quality levels. We can offer competitively priced termination

services in part because of the large volumes of originating minutes generated by our BOSS Revolution business, our global platform powered

by proprietary software, our team of professional and experienced account managers and market makers, and our global network of interconnections

and relationships with other telecom operators. IDT Global’s services are marketed and sold through our internal account management

team and the IDT Express digital portal. IDT Express focuses on delivering wholesale voice and direct inward dialing, or DID, services

to small and medium size businesses domestically and internationally.

Traditional

Communications terminated 7.4 billion minutes in fiscal 2025, as compared to 8.0 billion minutes in fiscal 2024. IDT Global accounted

for 5.68 billion minutes and 5.70 billion minutes of the total Traditional Communications’ minutes in fiscal 2025 and fiscal 2024,

respectively.

IDT

Global has a significant number of direct connections to Tier 1 providers in North America, Latin America, Asia, Africa, Europe, and

the Middle East. Tier 1 providers are the largest recognized licensed carriers in the country. Direct connections improve the quality

of the telephone calls and reduce the cost, thereby enabling us to generate more traffic with higher margins to the associated foreign

locales. We also have direct relationships with mobile network operators, reflecting their growing share of the voice traffic market.

Termination

rates charged by Tier 1 and other providers of international long-distance traffic have been declining for many years. Nevertheless,

termination rates charged to us by individual Tier 1 carriers and mobile operators can be volatile. Termination price volatility on heavily

trafficked routes can significantly impact our minutes of use and wholesale revenues.

In

addition to offering competitive rates to our carrier customers, we emphasize our ability to offer the high-quality connections that

these providers often require. To that end, we offer higher-priced services in which we provide higher-quality connections, based upon

a set of predetermined quality of service criteria. These services meet a growing need for higher-quality connections for some of our

customers who provide services to high-value, quality-conscious retail customers. As of July 31, 2025, IDT Global, through its wholesale

carrier organization and IDT Express channel had more than 1,450 customers, including more than 280 carrier relationships globally.

IDT

Global’s revenues are generated by sales to both postpaid and prepaid customers. Postpaid customers typically include Tier 1 carriers,

mobile network operators, and our most creditworthy customers. The majority of IDT Global’s prepaid customers connect via our IDT

Express portal. IDT Express offers the convenience of a mobile self-service portal paired with dedicated account managers backed by customer

support. Prepaid customers are typically smaller telecommunication companies as well as independent call aggregators.

IDT

Global also offers outsourcing services to help fixed and mobile telephony operators enhance the profitability and value of their international

voice operations. IDT Global offers these operators customized solutions, including full outsourcing, handing all inbound and outbound

calls with or without switch management, and hybrid arrangements whereby the operator retains certain routes or customers directly. Pursuant

to these deals, IDT Global collaborates with the operators to provide a full range of international long-distance services to their respective

customers in-country and overseas.

IDT

Global is subject to intense revenue and margin pressure as communications globally continues to transition away from international voice

calling to video conferencing and other collaboration platforms, low-cost or free messaging services, free peer-to-peer voice calls available

when both parties utilize broadband connections, and flat-rate international long-distance plans offered both by the largest mobile network

operators and niche mobile virtual network operators.

Competition

The

wholesale carrier industry has numerous entities competing for the same customers, primarily based on price and quality of service.

IDT

Global participates in a global marketplace with:

■ on-line, spot-market trading exchanges for voice minutes;

■ OTT internet telephony providers;

■ other VoIP providers;

■ other providers of international long-distance services; and

We

believe that IDT Global derives a competitive advantage over some participants on certain routes from several inter-related factors:

■ our professional, dedicated and experienced account management team; and

Communications

and Payment Network Infrastructure and Technology Development

Our

products and services utilize a combination of proprietary software as well as technologies and services provided by third parties. We

have developed intuitive user interfaces, customer tools and transaction processing, and database and network applications that enable

our users to reliably and securely complete transactions and help our customers and partners utilize our suite of services. Our technology

infrastructure simplifies the storage and processing of large amounts of data, eases the deployment and operation of large-scale global

products and services, and automates much of the administration of large-scale clusters of computers.

Our

technology infrastructure has been designed around industry-standard architectures to reduce downtime in the event of outages or catastrophic

occurrences. We strive to continually improve our technology infrastructure to enhance the customer experience and to increase efficiency,

scalability, and security. Our platforms’ architecture enables us to connect parties regardless of whether the transaction is occurring

at a traditional physical location, online, or through a mobile device. Our platforms incorporate multiple layers of protection, both

for continuity purposes and to address cybersecurity challenges. We engage in multiple efforts to protect our software platforms against

these challenges, including regularly testing our systems to address potential vulnerabilities.

Our

product and technology organization is responsible for the design, development, testing, and delivery of new software, technologies,

Source: SEC EDGAR (public domain) · 10-K for the period ended 2025-07-31, filed 2025-09-29 · accession 0001493152-25-016071

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