XML 32 R25.htm IDEA: XBRL DOCUMENT v3.25.2

Segment Information (Tables)

6 Months Ended

Jun. 30, 2025

Segment Reporting [Abstract]

Summary of Reported Segment Revenue, Segment Net Income, and Significant Segment Expences

Information about reported segment revenue, segment net income, and significant segment expenses is shown as follows:

		Three Months Ended June 30,								Six Months Ended June 30,
(Dollars in thousands)		2025				2024				2025				2024
Revenue		$	21,774			$	19,056			$	43,777			$	36,567
Less:
Cost of revenue (exclusive of depreciation and   amortization)			3,501				3,455				7,162				7,211
Personnel-related expenses			8,024				6,461				15,717				12,250
Advertising, marketing and agency expenses			287				204				511				363
Provision for bad debts			212				154				274				224
Share-based compensation expense			1,827				1,393				3,423				2,795
Occupancy expenses			265				324				571				630
Professional fees(1)			1,560				961				2,611				2,166
Other segment items(2)			700				659				1,349				1,230
Depreciation and amortization			2,647				2,377				5,197				4,647
Interest income			(339	)			(314	)			(647	)			(679	)
Income tax expense			404				745				1,483				1,309
Segment net income		$	2,686			$	2,637			$	6,126			$	4,421
Consolidated net income		$	2,686			$	2,637			$	6,126			$	4,421

(1) Professional fees for the three and six months ended June 30, 2025, include $370 of acquisition-related costs incurred in connection with the due diligence of potential strategic targets. Comparable acquisition-related costs were $0 and $7 for the three and six months ended June 30, 2024, respectively.

(2) Other segment items include primarily travel and entertainment, write-off of long-lived assets, and other selling, general and administrative expenses.

X

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-25

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

+ Details

Name:	us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_SegmentReportingAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration