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SEGMENT REPORTING (Tables) | 9 Months Ended
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Sep. 30, 2023
Segment Reporting [Abstract] |
SUMMARY OF SEGMENTED DATA | The following tables represent segmented data for the nine-month and three-month periods ended September 30, 2023 and 2022 (in thousands): SUMMARY OF SEGMENTED DATA
|  | PG |  |  | CP |  |  | Total |
Nine months ended September 30, 2023: |  |  |  |  |  |  |  |  |  |  |  |
Revenues from external customers |  | $ | 4,994 |  |  | $ | 815 |  |  | $ | 5,809 |
Segment gross profit |  |  | 3,876 |  |  |  | 480 |  |  |  | 4,356 |
Depreciation and amortization |  |  | 99 |  |  |  | 16 |  |  |  | 115 |
Segment income (loss) before income taxes |  | $ | 891 |  |  | $ | (35 | ) |  | $ | 856 |
Nine months ended September 30, 2022: |  |  |  |  |  |  |  |  |  |  |  |
Revenues from external customers |  | $ | 4,335 |  |  | $ | 820 |  |  | $ | 5,155 |
Segment gross profit |  |  | 3,256 |  |  |  | 463 |  |  |  | 3,719 |
Depreciation and amortization |  |  | 72 |  |  |  | 13 |  |  |  | 85 |
Segment income (loss) before income taxes* |  | $ | 340 |  |  | $ | (103 | ) |  | $ | 237 |
Three months ended September 30, 2023: |  |  |  |  |  |  |  |  |  |  |  |
Revenues from external customers |  | $ | 1,798 |  |  | $ | 289 |  |  | $ | 2,087 |
Segment gross profit |  |  | 1,381 |  |  |  | 169 |  |  |  | 1,550 |
Depreciation and amortization |  |  | 36 |  |  |  | 5 |  |  |  | 41 |
Segment income before income taxes |  | $ | 361 |  |  | $ | 5 |  |  | $ | 366 |
Three months ended September 30, 2022: |  |  |  |  |  |  |  |  |  |  |  |
Revenues from external customers |  | $ | 1,510 |  |  | $ | 273 |  |  | $ | 1,783 |
Segment gross profit |  |  | 1,092 |  |  |  | 123 |  |  |  | 1,215 |
Depreciation and amortization |  |  | 31 |  |  |  | 5 |  |  |  | 36 |
Segment income (loss) before income taxes |  | $ | 78 |  |  | $ | (58 | ) |  | $ | 20 |
* | 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 nine months ended September 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 |
|  | Nine months ended September 30, |  |  | Three months ended September 30, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Total net income before income taxes for reportable segments |  | $ | 856 |  |  | $ | 237 |  |  | $ | 366 |  |  | $ | 20 |
Unallocated software impairment |  |  |  |  |  |  | (51 | ) |  |  |  |  |  |  |  |
Unallocated cost of corporate headquarters |  |  | (814 | ) |  |  | (741 | ) |  |  | (339 | ) |  |  | (230 | )
Consolidated net income (loss) before income taxes |  | $ | 42 |  |  | $ | (555 | ) |  | $ | 27 |  |  | $ | (210 | )

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- 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 -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30 + Details
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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 Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-25 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30 + Details
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