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SEGMENT REPORTING (Tables)

6 Months Ended

Jun. 30, 2023

Segment Reporting [Abstract]

SUMMARY OF SEGMENTED DATA

The following tables represent segmented data for the six-month and three-month periods ended June 30, 2023 and 2022 (in thousands):

 SUMMARY OF SEGMENTED DATA

		PG				CP				Total
Six months ended June 30, 2023:
Revenues from external customers		$	3,196			$	526			$	3,722
Segment gross profit			2,495				311				2,806
Depreciation and amortization			65				11				76
Segment income (loss) before income taxes		$	530			$	(40	)		$	490
Six months ended June 30, 2022:
Revenues from external customers		$	2,825			$	547			$	3,372
Segment gross profit			2,164				340				2,504
Depreciation and amortization			41				8				49
Segment income (loss) before income taxes*		$	262			$	(45	)		$	217
Three months ended June 30, 2023:
Revenues from external customers		$	1,689			$	284			$	1,973
Segment gross profit			1,316				174				1,490
Depreciation and amortization			32				6				38
Segment income before income taxes		$	331			$	8			$	339
Three months ended June 30, 2022:
Revenues from external customers		$	1,380			$	241			$	1,621
Segment gross profit			1,091				155				1,246
Depreciation and amortization			24				5				29
Segment income (loss) before income taxes*		$	73			$	(24	)		$	49

* Software impairment of $51,000 is not related to a specific segment and, thus, is not included in the “Segment income (loss) before income taxes” for the six and three months ended June 30, 2022.

SCHEDULE OF RECONCILIATION OF SEGMENT DATA TO CONSOLIDATED STATEMENT OF OPERATIONS

Reconciliation of Segment Income (Loss) to Consolidated Net Income (Loss) Before Income Taxes

 SCHEDULE OF RECONCILIATION OF SEGMENT DATA TO CONSOLIDATED STATEMENT OF OPERATIONS

		2023				2022				2023				2022
		Six months ended June 30,								Three months ended June 30,
		2023				2022				2023				2022
Total net income before income taxes for reportable segments*		$	490			$	217			$	339			$	49
Unallocated cost of corporate headquarters			(475	)			(511	)			(240	)			(221	)
Consolidated net income (loss) before income taxes		$	15			$	(294	)		$	99			$	(172	)

* Software impairment of $51,000 is not related to a specific segment and, thus, is not included in the “Total net income before income taxes for reportable segments” for the six and three months ended June 30, 2022.

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

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-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-Publisher FASB
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- 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

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