XML 108 R28.htm IDEA: XBRL DOCUMENT
v3.25.3

REVENUE (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2025
Revenue from Contract with Customer [Abstract] |
SCHEDULE OF DISAGGREGATES OF REVENUE | The following table disaggregates the Company’s revenue for the nine- and three-month periods ended September 30, 2025 and 2024 (in thousands): SCHEDULE OF DISAGGREGATES OF REVENUE
|  | Hardware |  |  | Monitoring |  |  | Total |
Nine months ended September 30, 2025: |  |  |  |  |  |  |  |  |  |  |  |
PG Segment |  | $ | 4,542 |  |  | $ | 3,965 |  |  | $ | 8,507 |
CP Segment |  |  | 410 |  |  |  | 184 |  |  |  | 594 |
Total Revenue |  | $ | 4,952 |  |  | $ | 4,149 |  |  | $ | 9,101 |
|  | Hardware |  |  | Monitoring |  |  | Total |
Nine months ended September 30, 2024: |  |  |  |  |  |  |  |  |  |  |  |
PG Segment |  | $ | 3,517 |  |  | $ | 3,164 |  |  | $ | 6,681 |
CP Segment |  |  | 590 |  |  |  | 186 |  |  |  | 776 |
Total Revenue |  | $ | 4,107 |  |  | $ | 3,350 |  |  | $ | 7,457 |
|  | Hardware |  |  | Monitoring |  |  | Total |
Three months ended September 30, 2025: |  |  |  |  |  |  |  |  |  |  |  |
PG Segment |  | $ | 761 |  |  | $ | 1,499 |  |  | $ | 2,260 |
CP Segment |  |  | 157 |  |  |  | 61 |  |  |  | 218 |
Total Revenue |  | $ | 918 |  |  | $ | 1,560 |  |  | $ | 2,478 |
|  | Hardware |  |  | Monitoring |  |  | Total |
Three months ended September 30, 2024: |  |  |  |  |  |  |  |  |  |  |  |
PG Segment |  | $ | 1,750 |  |  | $ | 1,076 |  |  | $ | 2,826 |
CP Segment |  |  | 162 |  |  |  | 62 |  |  |  | 224 |
Total Revenue |  | $ | 1,912 |  |  | $ | 1,138 |  |  | $ | 3,050 |
SCHEDULE OF DEFERRED REVENUE ACTIVITY | Deferred revenue activity for the nine months ended September 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 |  |  | — |  |  |  | 4,192 |  |  |  | 4,192 |
Recognized as revenue |  |  | (800 | ) |  |  | (4,148 | ) |  |  | (4,948 | )
Balance at September 30, 2025 |  | $ | 324 |  |  | $ | 3,153 |  |  | $ | 3,477 |
Amounts to be recognized as revenue in the twelve-month-period ending: |  |  |  |  |  |  |  |  |  |  |  |
September 30, 2026 |  | $ | 324 |  |  |  | 2,834 |  |  |  | 3,158 |
September 30, 2027 |  |  | — |  |  |  | 316 |  |  |  | 316 |
September 30, 2028 and thereafter |  |  | — |  |  |  | 3 |  |  |  | 3 |
Total |  | $ | 324 |  |  |  | 3,153 |  |  |  | 3,477 |
SCHEDULE OF RECONCILIATION OF HARDWARE REVENUE | The following table provides a reconciliation of the Company’s hardware revenue for the nine- and three-month periods ended September 30, 2025 and 2024 (in thousands): SCHEDULE OF RECONCILIATION OF HARDWARE REVENUE
Reconciliation of Hardware Revenue |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
|  | Nine months ended September 30, |  |  | Three months ended September 30, |
Reconciliation of Hardware Revenue |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Amortization of deferred revenue |  | $ | 800 |  |  | $ | 1,463 |  |  | $ | 215 |  |  | $ | 436 |
Sales of custom designed units and related accessories |  |  | 58 |  |  |  | — |  |  |  | — |  |  |  | — |
Hardware sales (new product versions) |  |  | 3,708 |  |  |  | 2,297 |  |  |  | 548 |  |  |  | 1,342 |
Other accessories, services, shipping and miscellaneous charges |  |  | 386 |  |  |  | 347 |  |  |  | 155 |  |  |  | 134 |
Total hardware revenue |  | $ | 4,952 |  |  | $ | 4,107 |  |  | $ | 918 |  |  | $ | 1,912 |
SCHEDULE OF DEFERRED CHARGES ACTIVITY | Deferred COGS relate only to the sale of equipment. Deferred COGS activity for the nine-month period ended September 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 |  |  | (342 | )
Balance at September 30, 2025 |  | $ | 134 |
Amounts to be recognized as COGS in the twelve-month-period ending: |  |  |  |
September 30, 2026 |  | $ | 134 |
SCHEDULE OF RECONCILIATION OF COGS EXPENSES | The following table provides a reconciliation of the Company’s COGS expense for the nine- and three-month periods ended September 30, 2025 and 2024 (in thousands): SCHEDULE OF RECONCILIATION OF COGS EXPENSES
Reconciliation of COGS Expense |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
|  | Nine months ended September 30, |  |  | Three months ended September 30, |
Reconciliation of COGS Expense |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Amortization of deferred COGS |  | $ | 342 |  |  | $ | 644 |  |  | $ | 91 |  |  | $ | 193 |
COGS of custom designed units and related accessories |  |  | 16 |  |  |  | — |  |  |  | — |  |  |  | — |
COGS of hardware sales (new product versions) |  |  | 1,335 |  |  |  | 960 |  |  |  | 246 |  |  |  | 530 |
Data costs for monitoring |  |  | 219 |  |  |  | 186 |  |  |  | 73 |  |  |  | 63 |
Other COGS of accessories, services, shipping and miscellaneous charges |  |  | 279 |  |  |  | 224 |  |  |  | 122 |  |  |  | 77 |
Total COGS expense |  | $ | 2,191 |  |  | $ | 2,014 |  |  | $ | 533 |  |  | $ | 863 |
SCHEDULE OF SALES COMMISSIONS CONTRACT ASSETS | The following table provides a reconciliation of the Company’s sales commissions contract assets for the nine-month period ended September 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 |  |  | — |  |  |  | 60 |  |  |  | 60 |
Amortization of sales commissions |  |  | (74 | ) |  |  | (44 | ) |  |  | (118 | )
Balance at September 30, 2025 |  | $ | 30 |  |  |  | 140 |  |  |  | 170 |
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
September 30, 2026 |  | $ | 87 |
September 30, 2027 |  |  | 43 |
September 30, 2028 and thereafter |  |  | 40 |
Total |  | $ | 170 |

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