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Note 2 - Basis of Presentation | 9 Months Ended
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Sep. 30, 2025
Notes to Financial Statements |
Basis of Accounting [Text Block] | 2. Basis of Presentation The accompanying unaudited interim condensed consolidated financial statements reflect all adjustments, consisting of normal recurring adjustments, that are, in the opinion of management, necessary for a fair presentation of the financial position of Tucows and its subsidiaries as of September 30, 2025 and the results of operations and cash flows for the interim periods ended September 30, 2025 and 2024. The results of operations presented in this Quarterly Report on Form 10-Q are not necessarily indicative of the results of operations that may be expected for future periods. The accompanying unaudited interim condensed consolidated financial statements have been prepared by Tucows in conformity with the rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”) and U.S. Generally Accepted Accounting Principles (“GAAP”). Certain information and footnote disclosures normally included in the Company's annual audited consolidated financial statements and accompanying notes have been condensed or omitted. These interim Condensed Consolidated Financial Statements and accompanying notes follow the same accounting policies and methods of application used in the annual financial statements and should be read in conjunction with the Company's audited consolidated financial statements and notes thereto for the year ended December 31, 2024 included in Tucows' 2024 Annual Report on Form 10-K filed with the SEC on March 13, 2025 (the “2024 Annual Report”). There have been no material changes to our significant accounting policies and estimates during the three and nine months ended September 30, 2025 as compared to the significant accounting policies and estimates described in our 2024 Annual Report. Change in presentation of condensed consolidated financial statements Effective as of the Form 10-Q for the quarter ended March 31, 2025, filed on May 8, 2025, the Company has updated the format of its unaudited condensed consolidated financial statements. This revision condenses certain previously displayed line items to streamline presentation and improve clarity for the users of the financial statements. Change in presentation of Condensed Consolidated Balance Sheet Prior period balances have been adjusted to combine following line items: 1. “Inventory”, “Income taxes recoverable” and "Other assets" within the line item “Prepaid expenses and other” 2. “Investments” and “Contract costs” within the line item “Other Assets” 3. “Accounts payable” and “Accrued liabilities” within the line item “Accounts payable and accrued liabilities” 4. “Customer deposits”, “Accreditation fees payable” and “Income taxes payable” within the line item “Other current liabilities” These line items are adjusted on the Company’s unaudited condensed consolidated balance sheets to conform to the current period presentation. The Company continues to present the condensed line item information in “Note 22 – Additional Financial Information”. Change in presentation of Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) Prior period balances have been adjusted to combine following line items: 1. “Network, depreciation of property and equipment” and “Network, amortization of intangible assets” within the line item “Network, depreciation and amortization” 2. “Depreciation of property and equipment” and “Amortization of intangible assets” within the line item “Depreciation and amortization” 3. “Income earned on sale of transferred assets, net” within the line item “Other income (expense)” These line items are adjusted on the Company’s unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) to conform to the current period presentation. In addition, the Company provides additional disclosures related to “Income earned on sale of transferred assets, net” in “Note 18 – Other income (expense)” Change in presentation of Condensed Consolidated Statements of Cash flows Prior period balances have been adjusted to combine following line items: 1. “Net amortization contract costs”, “Net Right of use operating assets/Operating lease liability”, “Disposal of domain names”, “Undistributed earnings of equity method investee”, “Contract assets”, “Inventory”, “Income taxes recoverable”, “Customer deposits” and “Accreditation fees payable” within the line item “Other operating assets and liabilities” These line items are adjusted on the Company’s unaudited Condensed Consolidated Statements of Cash flows to conform to the current period presentation. These presentational changes do not impact previously reported financial results and are intended to improve readability and align with industry best practices. Comparative periods have been revised to conform to the current period’s presentation where applicable. This revised format does not impact the totals reported in primary financial statement sections. Specifically, there are no changes to total assets, total liabilities, or stockholders' deficit within the Balance Sheets. Similarly, within the Statements of Operations and Comprehensive Income (Loss), total net revenues, total expenses, net income (loss), and earnings (loss) per share remain unchanged. Furthermore, the Statements of Cash Flows reflects no alterations to the total cash flows from operating, investing, or financing activities. This updated presentation represents the Company’s preferred format, ensuring adherence to relevant accounting standards, and will be consistently applied in future annual and interim filings.

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- Definition The entire disclosure for the basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483426/235-10-50-4 + Details
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