XML 50 R33.htm IDEA: XBRL DOCUMENT
v3.25.0.1

INCOME TAXES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Income Tax Disclosure [Abstract] |
Schedule of Unrecognized Tax Benefits Roll Forward | The reconciliation of our unrecognized tax benefits is as follows:
Balance at December 31, 2022 | $ | 566 |
Additions based on tax positions related to the current year | 45 |
Additions for tax positions of prior years | 64 |
Reductions for tax positions of prior years | (26) |
Balance at December 31, 2023 | 649 |
Additions based on tax positions related to the current year | — |
Additions for tax positions of prior years | — |
Reductions for tax positions of prior years | (97) |
Balance at December 31, 2024 | $ | 552 |
Schedule of Deferred Tax Assets and Liabilities | Significant components of our deferred taxes for the years ended December 31, 2024 and 2023, are as follows (in thousands):
| 2024 |  | 2023
Deferred tax assets |  |  |
Net operating losses | $ | 10,914 |  |  | $ | 11,643 |
Research and development credit carryforwards | 3,500 |  |  | 4,255 |
Stock compensation | 2,135 |  |  | 1,681 |
Fixed assets | 24 |  |  | — |
Capitalized Software | 3,254 |  |  | 2,012 |
Acquired intangibles | 2,722 |  |  | 857 |
Lease liabilities | 1,314 |  |  | 1,581 |
Accrued expenses | 2,244 |  |  | 1,387 |
Deferred revenue | 326 |  |  | 1 |
Other | 34 |  |  | 3 |
Gross deferred tax assets | 26,467 |  |  | 23,420 |
Less: Valuation allowance | (18,497) |  |  | (16,109) |
Total deferred tax assets | $ | 7,970 |  |  | $ | 7,311 |
Deferred tax liabilities |  |  |
Deferred commissions | $ | (3,236) |  |  | $ | (2,660) |
Fixed assets | — |  |  | (167) |
Goodwill | (6,287) |  |  | (4,924) |
Right-of-use assets | (1,059) |  |  | (1,288) |
Total deferred tax liabilities | $ | (10,582) |  |  | $ | (9,039) |
Net deferred tax liabilities | $ | (2,612) |  |  | $ | (1,728) |
Schedule of Components of Income Tax Expense (Benefit) | Our provision for income taxes attributable to continuing operations for the years ended December 31, 2024 and 2023, differ from the expected tax expense (benefit) amount computed by applying the statutory federal income tax rate of 21% to income before income taxes as a result of the following:
| 2024 |  | 2023
Computed at statutory rate | $ | (2,276) |  |  | $ | (1,912) |
State tax, net of federal benefit | (377) |  |  | (686) |
Permanent items and other | 76 |  |  | 7 |
Officer’s compensation limitation | 345 |  |  | 56 |
Stock compensation | 109 |  |  | (428) |
Credit carryforwards | 759 |  |  | (800) |
Change in tax carryforwards not benefited | — |  |  | 591 |
Change in valuation allowance | 2,297 |  |  | 3,281 |
| $ | 933 |  |  | $ | 109 |
Schedule of Effective Income Tax Rate Reconciliation | The components of the provision (benefit) for income taxes attributable to continuing operations for the years ended December 31, 2024 and 2023, are as follows (in thousands):
| 2024 |  | 2023
Current |  |  |
Federal | $ | 9 |  |  | $ | (57) |
State | 40 |  |  | (59) |
Total current | $ | 49 |  |  | $ | (116) |
Deferred |  |  |
Federal | $ | 532 |  |  | $ | 184 |
State | 352 |  |  | 41 |
Total deferred | $ | 884 |  |  | $ | 225 |
Total tax provision | $ | 933 |  |  | $ | 109 |

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 217 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-217 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-15A + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration