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SEGMENT REPORTING (Tables)

12 Months Ended

Dec. 31, 2022

Segment Reporting [Abstract]

SCHEDULE OF SEGMENT REPORTING INFORMATION

The table below shows certain financial information of our reporting segments as of and for the years ended December 31, 2022 and 2021 (in thousands).

SCHEDULE OF SEGMENT REPORTING INFORMATION 

Segment Reporting as of and for the year ended December 31, 2022

		Treatment				Services				Segments Total					Corporate (2)				Consolidated Total
Revenue from external customers		$	33,358			$	37,241			$	70,599	(3)(4)			$	—			$	70,599
Intercompany revenues			56				213				269					—				—
Gross profit			5,243				4,366				9,609					—				9,609
Research and development			246				23				269					67				336
Interest income			—				—				—					99				99
Interest expense			(74	)			(3	)			(77	)				(98	)			(175	)
Interest expense-financing fees			—				(1	)			(1	)				(60	)			(61	)
Depreciation and amortization			1,710				334				2,044					65				2,109
Segment income (loss) before income taxes			1,531				1,565				3,096					(6,685	)			(3,589	)(13)
Income tax benefit			(236	)			(133	)			(369	)				(9	)			(378	)
Segment income (loss)			1,767				1,698				3,465					(6,676	)			(3,211	)
Segment assets (1)			37,918				8,473	(8)			46,391					24,507	(5)			70,898
Expenditures for segment assets (net)			866				157				1,023					—				1,023	(7)
Total debt			482				5				487					552				1,039	(6)

Segment Reporting as of and for the year ended December 31, 2021

		Treatment				Services				Medical				Segments Total				Corporate (2)				Consolidated Total
Revenue from external customers		$	32,992			$	39,199				—			$	72,191	(3)(4)		$	—			$	72,191
Intercompany revenues			1,265				47				—				1,312				—				—
Gross profit			6,718				106				—				6,824				—				6,824
Research and development			221				71				414				706				40				746
Interest income			1				—				—				1				25				26
Interest expense			(100	)			(10	)			—				(110	)			(137	)			(247	)
Interest expense-financing fees			—				(1	)			—				(1	)			(40	)			(41	)
Depreciation and amortization			1,306				353				—				1,659				28				1,687
Segment income (loss) before income taxes			2,283				(3,044	)			(1,476	)(11)(12)			(2,237	)			(561	)(9)(11)			(2,798	)
Income tax (benefit) expense			(150	)			(962	)			26				(1,086	)			(2,804	)			(3,890	)(10)
Segment income (loss)			2,433				(2,082	)			(1,502	)			(1,151	)			2,243				1,092
Segment assets(1)			37,050				15,244	(8)			48				52,342				24,959	(5)			77,301
Expenditures for segment assets (net)			1,363				205				—				1,568				9				1,577	(7)
Total debt			25				14				—				39				954				993	(6)

(1)	Segment assets have been adjusted for intercompany accounts to reflect actual assets for each segment.
(2)	Amounts reflect the activity for corporate headquarters not included in the segment information.
(3)	The Company performed services relating to waste generated by government clients (domestic and foreign (primarily Canadian)), either directly as a prime contractor or indirectly for others as a subcontractor to government entities, representing approximately 60,030,000 or 85.0% of total revenue for 2022 and 60,812,000 or 84.2% of total revenue for 2021. The following reflects such revenue generated by our two segments:

⁽⁴⁾ The following table reflects revenue based on customer location:

⁽⁵⁾ Amount includes assets from our discontinued operations of $96,000 and $96,000 at December 31, 2022 and 2021, respectively.

⁽⁶⁾ Net of debt issuance costs of ($88,000) and ($112,000) for 2022 and 2021, respectively (see “Note 10 – “Long-Term Debt” for additional information).

⁽⁷⁾ Net of financed amount of $114,000 and $585,000 for the year ended December 31, 2022 and 2021, respectively.

⁽⁸⁾ Includes long-lived asset (net) for our PF Canada, Inc. subsidiary of $0 and $25,000 for the year ended December 31, 2022 and 2021, respectively.

⁽⁹⁾ Amount includes approximately $5,381,000 of “Gain on extinguishment of debt” recorded in connection with the Company’s PPP Loan which was forgiven by the SBA effective June 15, 2021 (see “Note 11 – Coronavirus Aid, Relief and Economic Securities Act (“CARES ACT”) – Paycheck Protection Program (“PPP”) Loan” for information of this loan forgiveness).

⁽¹⁰⁾ Includes tax benefit recorded in amount of approximately $2,351,000 resulting from release of valuation allowance on the Company’s deferred tax assets.

⁽¹¹⁾ Includes elimination of gain/loss of $2,537,000 in debt forgiveness between PFM Poland and the Company (see “Note 15 – PF Medical” for a discussion of this debt forgiveness).

⁽¹²⁾ Amount includes a “Loss on deconsolidation of subsidiary” recorded in the amount of approximately $1,062,000 resulting from the sale of PFM Poland (see “Note 15 – PF Medical” for a discussion of this loss).

⁽¹³⁾ Includes approximately $1,975,000 recorded as other income under the Employee Retention Credit program under the CARES Act, as amended (see “Note 11 – Coronavirus Aid, Relief and Economic Securities Act (“CARES ACT”) – Employee Retention Credit (“ERC”)” for a discussion of this expected refund amount).

SCHEDULE OF REVENUE BY MAJOR CUSTOMERS BY REPORTING SEGMENTS

 SCHEDULE OF REVENUE BY MAJOR CUSTOMERS BY REPORTING SEGMENTS

		2022												2021
		Treatment				Services				Total				Treatment				Services				Total
Domestic government		$	23,752			$	35,906			$	59,658			$	22,538			$	29,013			$	51,551
Foreign government			574				(202	)			372				577				8,684				9,261
Total		$	24,326			$	35,704			$	60,030			$	23,115			$	37,697			$	60,812

SCHEDULE OF REVENUE BASED ON CUSTOMER LOCATION

 SCHEDULE OF REVENUE BASED ON CUSTOMER LOCATION 

		2022				2021
United States		$	69,373			$	62,257
Canada			406				9,277
Germany			678				567
Italy			14				—
United Kingdom			128				90
Total		$	70,599			$	72,191

X

- Definition

Tabular disclosure of revenue from external customers by geographic areas attributed to the entity's country of domicile and to foreign countries from which the entity derives revenue.

+ References

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Tabular disclosure of the extent of the entity's reliance on its major customers, if revenues from transactions with a single external customer amount to 10 percent or more of entity revenues, including the disclosure of that fact, the total amount of revenues from each such customer, and the identity of the reportable segment or segments reporting the revenues. The entity need not disclose the identity of a major customer or the amount of revenues that each segment reports from that customer. For these purposes, a group of companies known to the entity to be under common control is considered a single customer, and the federal government, a state government, a local government such as a county or municipality, or a foreign government is each considered a single customer.

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Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

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