XML 41 R27.htm IDEA: XBRL DOCUMENT
v3.22.4

SEGMENT REPORTING AND GEOGRAPHIC INFORMATION (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Segment Reporting [Abstract] |
SUMMARY OF SEGMENTED DATA | The following tables represent segmented data for the years ended December 31, 2022 and 2021 (in thousands). The Company does not currently break out total assets by reportable segment as there is a high level of shared utilization between the segments. Further, the CDM does not review the assets by segment. SUMMARY OF SEGMENTED DATA
|  | PG |  |  | CP |  |  | Total |
Year ended December 31, 2022: |  |  |  |  |  |  |  |  |  |  |  |
Revenues from customers |  | $ | 5,894 |  |  | $ | 1,106 |  |  | $ | 7,000 |
Segment gross profit |  |  | 4,426 |  |  |  | 645 |  |  |  | 5,071 |
Depreciation and amortization |  |  | 103 |  |  |  | 19 |  |  |  | 122 |
Segment income (loss) before income taxes |  |  | 489 |  |  |  | (107 | ) |  |  | 382 |
Year ended December 31, 2021: |  |  |  |  |  |  |  |  |  |  |  |
Revenues from customers |  | $ | 5,787 |  |  | $ | 989 |  |  | $ | 6,776 |
Segment gross profit |  |  | 4,328 |  |  |  | 571 |  |  |  | 4,899 |
Depreciation and amortization |  |  | 64 |  |  |  | 11 |  |  |  | 75 |
Segment income (loss) before income taxes |  |  | 963 |  |  |  | (27 | ) |  |  | 936 |
* | The software impairment of $51,000 recorded during 2022 is not related to a specific segment and, thus, is not included in the “Segment income (loss) before income taxes” for the year ended December 31, 2022.
SCHEDULE OF RECONCILIATION OF SEGMENT DATA TO CONSOLIDATED STATEMENT OF OPERATIONS | (c) The following tables represent a reconciliation of the segment data to consolidated statement of operations and balance sheet data for the years ended and as of December 31, 2022 and 2021 (in thousands): SCHEDULE OF RECONCILIATION OF SEGMENT DATA TO CONSOLIDATED STATEMENT OF OPERATIONS
|  | 2022 |  |  | 2021 |
|  | Year ended December 31, |
|  | 2022 |  |  | 2021 |
Total net income before income taxes for reportable segments |  | $ | 331 |  |  | $ | 921 |
Unallocated net cost of corporate headquarters |  |  | (962 | ) |  |  | (934 | )
Consolidated net loss before taxes on income |  | $ | (631 | ) |  | $ | (13 | )
SCHEDULE OF RECONCILIATION OF SEGMENT DATA TO CONSOLIDATED STATEMENT BALANCE SHEET | SCHEDULE OF RECONCILIATION OF SEGMENT DATA TO CONSOLIDATED STATEMENT BALANCE SHEET
|  | 2022 |  |  | 2021 |
|  | As of December 31, |
|  | 2022 |  |  | 2021 |
Assets: |  |  |  |  |  |  |  |
Total assets for OmniMetrix subsidiary |  | $ | 5,931 |  |  | $ | 5,938 |
Assets of corporate headquarters |  |  | 53 |  |  |  | 104 |
Total consolidated assets |  | $ | 5,984 |  |  | $ | 6,042 |
SCHEDULE OF REVENUE FROM CUSTOMERS BY GEOGRAPHICAL AREAS | SCHEDULE OF REVENUE FROM CUSTOMERS BY GEOGRAPHICAL AREAS
|  | 2022 |  |  | 2021 |
|  | Year ended December 31, |
|  | 2022 |  |  | 2021 |
Revenues based on location of customer: |  |  |  |  |  |  |  |
United States |  | $ | 6,960 |  |  | $ | 6,729 |
Other |  |  | 40 |  |  |  | 47 |
Revenues |  | $ | 7,000 |  |  | $ | 6,776 |
SCHEDULE OF REVENUES, ACCOUNTS RECEIVABLE FROM MAJOR CUSTOMERS | (d) Revenues and Accounts Receivable Balances from Major Customers (in thousands): SCHEDULE OF REVENUES, ACCOUNTS RECEIVABLE FROM MAJOR CUSTOMERS
|  | Invoiced Sales |  |  | Accounts Receivable |
|  | 2022 |  |  |  | 2021 |  |  | 2022 |  |  |  | 2021 |
Customer |  | Total |  |  | % |  |  |  | Total |  |  | % |  |  | Balance |  |  | % |  |  |  | Balance |  |  | % |
A |  | $ |  |  |  | -* |  |  |  | -* | % |  |  | $ | -* |  |  |  | -* | % |  | $ | 72 |  |  |  | 12 | % |  |  | $ | -* |  |  |  | -* | %
* |  | Balance is not significant.

X
- Definition Tabular disclosure of all significant reconciling items in the reconciliation of total assets from reportable segments to the entity's consolidated assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599 + Details
Name: | us-gaap_ReconciliationOfAssetsFromSegmentToConsolidatedTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation of profit (loss) from reportable segments to the consolidated income (loss) before income tax expense (benefit) and discontinued operations. Includes, but is not limited to, reconciliation after income tax if income tax is allocated to the reportable segment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599 + Details
Name: | us-gaap_ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References No definition available. + Details
Name: | us-gaap_ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information concerning material long-lived assets (excluding financial instruments, customer relationships with financial institutions, mortgage and other servicing rights, deferred policy acquisition costs, and deferred taxes assets) located in identified geographic areas and/or the amount of revenue from external customers attributed to that country from which revenue is material. An entity may also provide subtotals of geographic information about groups of countries. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1) -URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227 + Details
Name: | us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8813-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599 + Details
Name: | us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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