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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Cash flows from operating activities:    
Net income $ 175,647 $ 6,794,226
Net income from discontinued operations 0 8,262,090
Net income (loss) from continuing operations 175,647 (1,467,864)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:    
Deferred income taxes (164,602) (455,006)
Depreciation and amortization 314,369 338,103
Amortization of intangibles 391,563 381,933
Amortization of right of use assets 416,061 212,164
Bad debt expense (2,274) 139,270
Share-based compensation 10,194 16,910
Impairment of intangible asset 0 236,860
Changes in assets and liabilities:    
Accounts receivable 977,451 (605,611)
Unbilled services 131,412 (16,888)
Prepaid expenses and other current assets 54,614 (21,707)
Deposits and other assets 354 (152,368)
Accounts payable (335,503) 182,400
Accrued expenses 141,040 (232,808)
Income tax payable 165,676 132,350
Accrued interest 5,828 750
Deferred revenues (136,678) 620,365
Operating lease obligations (416,061) (212,160)
Net cash provided by (used in) operating activities of continuing operations 1,729,091 (903,307)
Cash flows from investing activities:    
Purchase of property and equipment (124,782) (70,672)
Acquisition of business (185,410) (60,000)
Escrow accounts receivable 1,150,000 0
Proceeds from sale of EDI practice, net of fees and taxes 0 8,365,192
Software development costs 0 (81,730)
Net cash provided by investing activities of continuing operations 839,808 8,152,790
Cash flows from financing activities:    
Payment of cash dividend (4,051,145) (225,038)
Proceeds from PPP loan 3,150,832 0
Payment of PPP loan (3,150,832) 0
Payment of contingent consideration 0 (22,548)
Payment of long-term debt (141,006) (206,760)
Payment of long-term convertible debt (277,106) (271,622)
Payment of capital lease obligations (162,627) (144,202)
Net cash used in financing activities of continuing operations (4,631,884) (870,170)
Cash flows from discontinued operations    
Operating activities of discontinued operations 0 505,910
Investing activities of discontinued operations 0 (127,679)
Net cash provided by discontinued operations 0 378,231
Net (decrease) increase in cash (2,062,985) 6,757,544
Cash, beginning of year 8,658,401 1,900,857
Cash, end of year 6,595,416 8,658,401
Income taxes 41,957 1,907,382
Interest $ 36,915 $ 39,814