XML 40 R29.htm IDEA: XBRL DOCUMENT
v3.25.2

REVENUE (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2025
Revenue from Contract with Customer [Abstract] |
SCHEDULE OF DISAGGREGATES OF REVENUE | The following table disaggregates the Company’s revenue for the six- and three-month periods ended June 30, 2025 and 2024 (in thousands): SCHEDULE OF DISAGGREGATES OF REVENUE
|  | Hardware |  |  | Monitoring |  |  | Total |
Six months ended June 30, 2025: |  |  |  |  |  |  |  |  |  |  |  |
PG Segment |  | $ | 3,781 |  |  | $ | 2,466 |  |  | $ | 6,247 |
CP Segment |  |  | 253 |  |  |  | 123 |  |  |  | 376 |
Total Revenue |  | $ | 4,034 |  |  | $ | 2,589 |  |  | $ | 6,623 |
|  | Hardware |  |  | Monitoring |  |  | Total |
Six months ended June 30, 2024: |  |  |  |  |  |  |  |  |  |  |  |
PG Segment |  | $ | 1,767 |  |  | $ | 2,088 |  |  | $ | 3,855 |
CP Segment |  |  | 428 |  |  |  | 124 |  |  |  | 552 |
Total Revenue |  | $ | 2,195 |  |  | $ | 2,212 |  |  | $ | 4,407 |
|  | Hardware |  |  | Monitoring |  |  | Total |
Three months ended June 30, 2025: |  |  |  |  |  |  |  |  |  |  |  |
PG Segment |  | $ | 2,100 |  |  | $ | 1,260 |  |  | $ | 3,360 |
CP Segment |  |  | 105 |  |  |  | 60 |  |  |  | 165 |
Total Revenue |  | $ | 2,205 |  |  | $ | 1,320 |  |  | $ | 3,525 |
|  | Hardware |  |  | Monitoring |  |  | Total |
Three months ended June 30, 2024: |  |  |  |  |  |  |  |  |  |  |  |
PG Segment |  | $ | 1,014 |  |  | $ | 1,047 |  |  | $ | 2,061 |
CP Segment |  |  | 151 |  |  |  | 63 |  |  |  | 214 |
Total Revenue |  | $ | 1,165 |  |  | $ | 1,110 |  |  | $ | 2,275 |
SCHEDULE OF DEFERRED REVENUE ACTIVITY | Deferred revenue activity for the six months ended June 30, 2025 can be seen in the table below (in thousands): SCHEDULE OF DEFERRED REVENUE ACTIVITY
|  | Hardware |  |  | Monitoring |  |  | Total |
Balance at December 31, 2024 |  | $ | 1,124 |  |  | $ | 3,109 |  |  | $ | 4,233 |
Additions during the period |  |  | — |  |  |  | 2,610 |  |  |  | 2,610 |
Recognized as revenue |  |  | (585 | ) |  |  | (2,589 | ) |  |  | (3,174 | )
Balance at June 30, 2025 |  | $ | 539 |  |  | $ | 3,130 |  |  | $ | 3,669 |
Amounts to be recognized as revenue in the twelve-month-period ending: |  |  |  |  |  |  |  |  |  |  |  |
June 30, 2026 |  | $ | 534 |  |  |  | 2,621 |  |  |  | 3,155 |
June 30, 2027 |  |  | 5 |  |  |  | 507 |  |  |  | 512 |
June 30, 2028 and thereafter |  |  |  |  |  |  | 2 |  |  |  | 2 |
Total |  | $ | 539 |  |  |  | 3,130 |  |  |  | 3,669 |
SCHEDULE OF RECONCILIATION OF HARDWARE REVENUE | The following table provides a reconciliation of the Company’s hardware revenue for the six- and three-month periods ended June 30, 2025 and 2024 (in thousands): SCHEDULE OF RECONCILIATION OF HARDWARE REVENUE
Reconciliation of Hardware Revenue |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
|  | Six months ended June 30, |  |  | Three months ended June 30, |
Reconciliation of Hardware Revenue |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Amortization of deferred revenue |  | $ | 585 |  |  | $ | 1,027 |  |  | $ | 270 |  |  | $ | 492 |
Sales of custom designed units and related accessories |  |  | 58 |  |  |  | — |  |  |  | — |  |  |  | — |
Hardware sales (new product versions) |  |  | 3,160 |  |  |  | 955 |  |  |  | 1,808 |  |  |  | 579 |
Other accessories, services, shipping and miscellaneous charges |  |  | 231 |  |  |  | 213 |  |  |  | 127 |  |  |  | 94 |
Total hardware revenue |  | $ | 4,034 |  |  | $ | 2,195 |  |  | $ | 2,205 |  |  | $ | 1,165 |
SCHEDULE OF DEFERRED CHARGES ACTIVITY | Deferred COGS relate only to the sale of equipment. Deferred COGS activity for the six-month period ended June 30, 2025 can be seen in the table below (in thousands): SCHEDULE OF DEFERRED CHARGES ACTIVITY
Balance at December 31, 2024 |  | $ | 476 |
Additions, net of adjustments, during the period |  |  | — |
Recognized as COGS |  |  | (251 | )
Balance at June 30, 2025 |  | $ | 225 |
Amounts to be recognized as COGS in the twelve-month-period ending: |  |  |  |
June 30, 2026 |  | $ | 223 |
June 30, 2027 |  |  | 2 |
|  | $ | 225 |
SCHEDULE OF RECONCILIATION OF COGS EXPENSES | The following table provides a reconciliation of the Company’s COGS expense for the six- and three-month periods ended June 30, 2025 and 2024 (in thousands): SCHEDULE OF RECONCILIATION OF COGS EXPENSES
Reconciliation of COGS Expense |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
|  | Six months ended June 30, |  |  | Three months ended June 30, |
Reconciliation of COGS Expense |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Amortization of deferred COGS |  | $ | 251 |  |  | $ | 451 |  |  | $ | 115 |  |  | $ | 216 |
COGS of custom designed units and related accessories |  |  | 16 |  |  |  | — |  |  |  | — |  |  |  | — |
COGS of hardware sales (new product versions) |  |  | 1,089 |  |  |  | 430 |  |  |  | 620 |  |  |  | 267 |
Data costs for monitoring |  |  | 145 |  |  |  | 123 |  |  |  | 72 |  |  |  | 61 |
Other COGS of accessories, services, shipping and miscellaneous charges |  |  | 157 |  |  |  | 147 |  |  |  | 79 |  |  |  | 66 |
Total COGS expense |  | $ | 1,658 |  |  | $ | 1,151 |  |  | $ | 886 |  |  | $ | 610 |
SCHEDULE OF SALES COMMISSIONS CONTRACT ASSETS | The following table provides a reconciliation of the Company’s sales commissions contract assets for the six-month period ended June 30, 2025 (in thousands): SCHEDULE OF SALES COMMISSIONS CONTRACT ASSETS
|  | Hardware |  |  | Monitoring |  |  | Total |
Balance at December 31, 2024 |  | $ | 104 |  |  | $ | 124 |  |  | $ | 228 |
Additions during the period |  |  | — |  |  |  | 39 |  |  |  | 39 |
Amortization of sales commissions |  |  | (54 | ) |  |  | (28 | ) |  |  | (82 | )
Balance at June 30, 2025 |  | $ | 50 |  |  |  | 135 |  |  |  | 185 |
SCHEDULE OF SALES COMMISSIONS EXPENSE | Amounts to be recognized as sales commission expense in the twelve-month-period ending (in thousands): SCHEDULE OF SALES COMMISSIONS EXPENSE
June 30, 2026 |  | $ | 104 |
June 30, 2027 |  |  | 42 |
June 30, 2028 and thereafter |  |  | 39 |
Total |  | $ | 185 |

X
- Definition Schedule of Deferred Charges Activity [Table Text Block] + References No definition available. + Details
Name: | ACFN_ScheduleOfDeferredChargesActivityTableTextBlock
Namespace Prefix: | ACFN_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule Of Deferred Revenue Activity [Table Text Block] + References No definition available. + Details
Name: | ACFN_ScheduleOfDeferredRevenueActivityTableTextBlock
Namespace Prefix: | ACFN_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule Of Reconciliation Of COGS Expense [Table Text Block] + References No definition available. + Details
Name: | ACFN_ScheduleOfReconciliationOfCOGSExpenseTableTextBlock
Namespace Prefix: | ACFN_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule Of Reconciliation Of Hardware Revenue [Table Text Block] + References No definition available. + Details
Name: | ACFN_ScheduleOfReconciliationOfHardwareRevenueTableTextBlock
Namespace Prefix: | ACFN_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of sales commission expense activity [Table Text Block]. + References No definition available. + Details
Name: | ACFN_ScheduleOfSalesCommissionExpenseActivityTableTextBlock
Namespace Prefix: | ACFN_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of sales commissions contract assets [Table Text Block] + References No definition available. + Details
Name: | ACFN_ScheduleOfSalesCommissionsContractAssetsTableTextBlock
Namespace Prefix: | ACFN_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-5 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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