XML 54 R39.htm IDEA: XBRL DOCUMENT v3.25.1

Note 4 - Acquisitions (Tables)

12 Months Ended

Dec. 31, 2024

Notes Tables

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

(in thousands)
		September 26, 2024
Purchase Price		$	20,354
Cash and cash equivalents		$	293
Service fee receivable			575
Other receivables			160
Property and equipment, net			85
Intangible asset not subject to amortization - trade name			1,500
Intangible asset subject to amortization - customer relationships			11,100
Other assets - inventory and prepaid expenses			954
Total assets		$	14,667
Accrued expenses and other liabilities		$	799
Total liabilities		$	799
Total identifiable assets and liabilities		$	13,868
Excess purchase price allocated to goodwill		$	6,486

(in thousands)
		September 7, 2023
Purchase price		$	2,800
Cash and cash equivalents		$	121
Restricted cash			6
Service fee receivable			381
Intangible asset not subject to amortization - trade name			120
Intangible asset subject to amortization - customer relationships			1,000
Intangible asset subject to amortization - developed technology			600
Other assets - contract asset and prepaid expenses			1,447
Total assets		$	3,675
Accrued expenses and other liabilities		$	126
Deferred service fees			423
Net deferred income tax liabilities			689
Total liabilities		$	1,238
Total identifiable assets and liabilities		$	2,437
Excess purchase price allocated to goodwill		$	363

(in thousands)
		October 26, 2023
Purchase price		$	10,983
Cash and cash equivalents		$	124
Service fee receivable			495
Property and equipment, net			799
Right-of-use asset			145
Intangible asset not subject to amortization - trade name			260
Intangible asset subject to amortization - customer relationships			6,700
Other assets			7
Total assets		$	8,530
Accrued expenses and other liabilities		$	214
Income taxes payable			141
Lease liability			145
Net deferred income tax liabilities			1,966
Total liabilities		$	2,466
Total identifiable assets and liabilities		$	6,064
Excess purchase price allocated to goodwill		$	4,919

Business Acquisition, Pro Forma Information [Table Text Block]

(in thousands, except per share data)		Years ended December 31,
		2024				2023
Revenues		$	116,224			$	116,504
(Loss) income from continuing operations attributable to common shareholders		$	(9,747	)		$	22,942
Basic (loss) earnings per share - continuing operations		$	(0.36	)		$	0.89
Diluted (loss) earnings per share - continuing operations		$	(0.36	)		$	0.87

X

- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)(2)
-SubTopic 10
-Topic 805
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)(3)
-SubTopic 10
-Topic 805
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-2

+ Details

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

X

- Definition

Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Paragraph 1
-Section 50
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479907/805-20-50-1

+ Details

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

X

- References

No definition available.

+ Details

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