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v3.25.3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fair Value (Details) $ in Thousands | 9 Months Ended |
--- | --- | ---
Sep. 30, 2025 USD ($) | Sep. 30, 2024 USD ($) | Dec. 31, 2024 USD ($)
Liabilities |  |  |
Contingent consideration | $ 1,172 |  | $ 1,225
Change in the contingent consideration liability |  |  |
Beginning Balance | 1,225 |  |
Change 4 Growth contingent consideration payment | (550) | $ (1,657) |
Martino & Partners contingent consideration accrued | 468 |  |
Accretion of contingent consideration | 29 |  |
Ending Balance | 1,172 |  |
Outstanding borrowings | 59,200 |  | 59,200
Fair value of outstanding borrowing | $ 59,500 |  | $ 59,600
Debt instrument, valuation technique, extensible list | us-gaap:ValuationTechniqueDiscountedCashFlowMember |  | us-gaap:ValuationTechniqueDiscountedCashFlowMember
Debt instrument, measurement input | 0.058 |  | 0.064
Debt Instrument, Measurement Input [Extensible Enumeration] | us-gaap:MeasurementInputDiscountRateMember |  | us-gaap:MeasurementInputDiscountRateMember
Change 4 Growth, LLC |  |  |
Change in the contingent consideration liability |  |  |
Change 4 Growth contingent consideration payment | $ (550) |  |
Recurring |  |  |
Assets |  |  |
Cash equivalents | 97 |  | $ 84
Total | 97 |  | 84
Liabilities |  |  |
Contingent consideration | 1,172 |  | 1,225
Total | 1,172 |  | 1,225
Change in the contingent consideration liability |  |  |
Beginning Balance | 1,225 |  |
Ending Balance | 1,172 |  |
Recurring | Level 1 |  |  |
Assets |  |  |
Cash equivalents | 97 |  | 84
Total | 97 |  | 84
Recurring | Level 3 |  |  |
Liabilities |  |  |
Contingent consideration | 1,172 |  | 1,225
Total | 1,172 |  | $ 1,225
Change in the contingent consideration liability |  |  |
Beginning Balance | 1,225 |  |
Ending Balance | $ 1,172 |  |

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