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SEGMENT REPORTING (Tables)

9 Months Ended

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	)

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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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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