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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of the provision for income taxes attributable to continuing operations for the years ended December 31, 2025 and 2024, are as follows (in thousands):

			2025						2024
Current
Federal			$	—					$	9
State			—						40
Total current			$	—					$	49
Deferred
Federal			$	81					$	532
State			571						352
Total deferred			$	652					$	884
Total tax provision			$	652					$	933

Schedule of Effective Income Tax Rate Reconciliation

Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures (Topic 740), as described in Note 1 — Description of Business, Basis of Presentation, and Significant Accounting Policies, the reconciliation of taxes at the federal statutory rate to our provision for income taxes for the year ended December 31, 2025, was as follows:

			2025
U.S. federal statutory tax rate			$	(2,621)					21.0		%
State taxes, net of federal benefit(1)			551						(4.4)		%
Tax credits
Research and development tax credits			123						(1.0)		%
Change in valuation allowance			2,445						(19.6)		%
Nontaxable or nondeductible items
Stock compensation			(102)						0.8		%
Officer's compensation limitation			489						(3.9)		%
Impact of deferred tax true up for intangible assets			214						(1.7)		%
Impact of deferred tax true up for stock compensation			147						(1.2)		%
Impact of asset acquisitions on deferred taxes			(712)						5.7		%
Changes in unrecognized tax benefits			19						(0.1)		%
Other adjustments			99						(0.8)		%
			$	652					(5.2)		%

(1)The state and local jurisdictions that contribute to the majority (greater than 50%) of the tax effect in this category include New York State, New York City, the New York Metropolitan Commuter Transportation District, New Jersey, and California.

The reconciliation of taxes at the federal statutory income tax rate of 21% to our provision for income taxes for the year ended December 31, 2024, in accordance with the guidance prior to the adoption of ASU 2023-09 was as follows:

			2024
Computed at statutory rate			$	(2,276)
State tax, net of federal benefit			(377)
Permanent items and other			76
Officer’s compensation limitation			345
Stock compensation			109
Credit carryforwards			759
Change in valuation allowance			2,297
			$	933

Schedule of Deferred Tax Assets and Liabilities

Significant components of our deferred taxes for the years ended December 31, 2025 and 2024, are as follows (in thousands):

			2025						2024
Deferred tax assets
Net operating losses			$	12,415					$	10,914
Research and development credit carryforwards			3,402						3,500
Stock compensation			2,291						2,135
Fixed assets			60						24
Capitalized Software			3,443						3,254
Acquired intangibles			6,124						2,722
Lease liabilities			1,962						1,314
Accrued expenses			2,460						2,244
Deferred revenue			1,192						326
Other			—						34
Gross deferred tax assets			33,349						26,467
Less: Valuation allowance			(22,538)						(18,497)
Total deferred tax assets			$	10,811					$	7,970
Deferred tax liabilities
Deferred commissions			$	(4,024)					$	(3,236)
Goodwill			(8,403)						(6,287)
Right-of-use assets			(1,648)						(1,059)
Total deferred tax liabilities			$	(14,075)					$	(10,582)
Net deferred tax liabilities			$	(3,264)					$	(2,612)

Schedule of Unrecognized Tax Benefits Roll Forward

The reconciliation of our unrecognized tax benefits is as follows:

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
Additions based on tax positions related to the current year			—
Additions for tax positions of prior years			—
Reductions for tax positions of prior years			(47)
Balance at December 31, 2025			$	505

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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

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-Name Accounting Standards Codification
-Section 50
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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.

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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.

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Tabular disclosure of the change in unrecognized tax benefits.

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