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v3.21.2

Segments (Tables) | 6 Months Ended
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Jun. 30, 2021
Segment Reporting [Abstract] |
Schedule of Operating Segments | The Company eliminates intercompany transfers between segments for management reporting purposes. The following table shows information for reportable operating segments (amounts in thousands): Schedule of Operating Segments
|  | Three months ended June 30, 2021 |  |  | Three months ended June 30, 2020 |
|  | Verification and Certification Segment |  |  | Software and Related Consulting Segment |  |  | Eliminations and Other |  |  | Consolidated Totals |  |  | Verification and Certification Segment |  |  | Software and Related Consulting Segment |  |  | Eliminations and Other |  |  | Consolidated Totals |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  | $ | 1,947 |  |  | $ | 999 |  |  | $ | - |  |  | $ | 2,946 |  |  | $ | 1,133 |  |  | $ | 1,813 |  |  | $ | - |  |  | $ | 2,946 |
All other assets, net |  |  | 17,327 |  |  |  | 3,082 |  |  |  | (3,093 | ) |  |  | 17,316 |  |  |  | 17,463 |  |  |  | 3,474 |  |  |  | (4,604 | ) |  |  | 16,333 |
Total assets |  | $ | 19,274 |  |  | $ | 4,081 |  |  | $ | (3,093 | ) |  | $ | 20,262 |  |  | $ | 18,596 |  |  | $ | 5,287 |  |  | $ | (4,604 | ) |  | $ | 19,279 |
Revenues: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Verification and certification service revenue |  | $ | 3,695 |  |  | $ | - |  |  | $ | - |  |  | $ | 3,695 |  |  | $ | 3,108 |  |  | $ | - |  |  | $ | - |  |  | $ | 3,108 |
Product sales |  |  | 964 |  |  |  | - |  |  |  | - |  |  |  | 964 |  |  |  | 796 |  |  |  | - |  |  |  | - |  |  |  | 796 |
Software and related consulting revenue |  |  | - |  |  |  | 482 |  |  |  | - |  |  |  | 482 |  |  |  | - |  |  |  | 512 |  |  |  | - |  |  |  | 512 |
Total revenues |  | $ | 4,659 |  |  | $ | 482 |  |  | $ | - |  |  | $ | 5,141 |  |  | $ | 3,904 |  |  | $ | 512 |  |  | $ | - |  |  | $ | 4,416 |
Costs of revenues: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Costs of verification and certification services |  |  | 2,132 |  |  |  | - |  |  |  | - |  |  |  | 2,132 |  |  |  | 1,516 |  |  |  | - |  |  |  | - |  |  |  | 1,516 |
Costs of products |  |  | 648 |  |  |  | - |  |  |  | - |  |  |  | 648 |  |  |  | 501 |  |  |  | - |  |  |  | - |  |  |  | 501 |
Costs of software and related consulting |  |  | - |  |  |  | 352 |  |  |  | - |  |  |  | 352 |  |  |  | - |  |  |  | 299 |  |  |  | - |  |  |  | 299 |
Total costs of revenues |  |  | 2,780 |  |  |  | 352 |  |  |  | - |  |  |  | 3,132 |  |  |  | 2,017 |  |  |  | 299 |  |  |  | - |  |  |  | 2,316 |
Gross profit |  |  | 1,879 |  |  |  | 130 |  |  |  | - |  |  |  | 2,009 |  |  |  | 1,887 |  |  |  | 213 |  |  |  | - |  |  |  | 2,100 |
Depreciation & amortization |  |  | 148 |  |  |  | 51 |  |  |  | - |  |  |  | 199 |  |  |  | 112 |  |  |  | 132 |  |  |  | - |  |  |  | 244 |
Other operating expenses |  |  | 1,442 |  |  |  | 86 |  |  |  | - |  |  |  | 1,528 |  |  |  | 1,266 |  |  |  | 121 |  |  |  | - |  |  |  | 1,387 |
Segment operating income/(loss) |  | $ | 289 |  |  | $ | (7 | ) |  | $ | - |  |  | $ | 282 |  |  | $ | 509 |  |  | $ | (40 | ) |  | $ | - |  |  | $ | 469 |
Other items to reconcile segment operating income (loss) to net income/(loss): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other income |  |  | 29 |  |  |  | (5 | ) |  |  | - |  |  |  | 24 |  |  |  | 29 |  |  |  | (2 | ) |  |  | - |  |  |  | 27 |
Income tax (expense)/benefit |  |  | - |  |  |  | (5 | ) |  |  | (99 | ) |  |  | (104 | ) |  |  | - |  |  |  | - |  |  |  | (145 | ) |  |  | (145 | )
Net income/(loss) |  | $ | 318 |  |  | $ | (17 | ) |  | $ | (99 | ) |  | $ | 202 |  |  | $ | 538 |  |  | $ | (42 | ) |  | $ | (145 | ) |  | $ | 351 |
|  | Six months ended June 30, 2021 |  |  | Six months ended June 30, 2020 |
|  | Verification and Certification Segment |  |  | Software and Related Consulting Segment |  |  | Eliminations and Other |  |  | Consolidated Totals |  |  | Verification and Certification Segment |  |  | Software and Related Consulting Segment |  |  | Eliminations and Other |  |  | Consolidated Totals |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  | $ | 1,947 |  |  | $ | 999 |  |  | $ | - |  |  | $ | 2,946 |  |  | $ | 1,133 |  |  | $ | 1,813 |  |  | $ | - |  |  | $ | 2,946 |
All other assets, net |  |  | 17,327 |  |  |  | 3,082 |  |  |  | (3,093 | ) |  |  | 17,316 |  |  |  | 17,463 |  |  |  | 3,474 |  |  |  | (4,604 | ) |  |  | 16,333 |
Total assets |  |  | 19,274 |  |  |  | 4,081 |  |  |  | (3,093 | ) |  |  | 20,262 |  |  |  | 18,596 |  |  |  | 5,287 |  |  |  | (4,604 | ) |  |  | 19,279 |
Revenues: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Verification and certification service revenue |  | $ | 6,958 |  |  | $ | - |  |  | $ | - |  |  | $ | 6,958 |  |  | $ | 5,911 |  |  | $ | - |  |  | $ | - |  |  | $ | 5,911 |
Product sales |  |  | 1,688 |  |  |  | - |  |  |  | - |  |  |  | 1,688 |  |  |  | 1,521 |  |  |  | - |  |  |  | - |  |  |  | 1,521 |
Software and related consulting revenue |  |  | - |  |  |  | 935 |  |  |  | - |  |  |  | 935 |  |  |  | - |  |  |  | 1,010 |  |  |  | (114 | ) |  |  | 896 |
Total revenues |  | $ | 8,646 |  |  | $ | 935 |  |  | $ | - |  |  | $ | 9,581 |  |  | $ | 7,432 |  |  | $ | 1,010 |  |  | $ | (114 | ) |  | $ | 8,328 |
Costs of revenues: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Costs of verification and certification services |  |  | 3,925 |  |  |  | - |  |  |  | - |  |  |  | 3,925 |  |  |  | 3,140 |  |  |  | - |  |  |  | (90 | ) |  |  | 3,050 |
Costs of products |  |  | 1,105 |  |  |  | - |  |  |  | - |  |  |  | 1,105 |  |  |  | 1,003 |  |  |  | - |  |  |  | - |  |  |  | 1,003 |
Costs of software and related consulting |  |  | - |  |  |  | 680 |  |  |  | - |  |  |  | 680 |  |  |  | - |  |  |  | 565 |  |  |  | - |  |  |  | 565 |
Total costs of revenues |  |  | 5,030 |  |  |  | 680 |  |  |  | - |  |  |  | 5,710 |  |  |  | 4,143 |  |  |  | 565 |  |  |  | (90 | ) |  |  | 4,618 |
Gross profit |  |  | 3,616 |  |  |  | 255 |  |  |  | - |  |  |  | 3,871 |  |  |  | 3,289 |  |  |  | 445 |  |  |  | (24 | ) |  |  | 3,710 |
Depreciation & amortization |  |  | 300 |  |  |  | 101 |  |  |  | - |  |  |  | 401 |  |  |  | 200 |  |  |  | 278 |  |  |  | - |  |  |  | 478 |
Other operating expenses |  |  | 2,920 |  |  |  | 179 |  |  |  | - |  |  |  | 3,099 |  |  |  | 2,803 |  |  |  | 338 |  |  |  | (24 | ) |  |  | 3,117 |
Segment operating income/(loss) |  | $ | 396 |  |  | $ | (25 | ) |  | $ | - |  |  | $ | 371 |  |  | $ | 286 |  |  | $ | (171 | ) |  | $ | - |  |  | $ | 115 |
Other items to reconcile segment operating income (loss) to net income/(loss): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other income |  |  | 66 |  |  |  | (7 | ) |  |  | 1,037 |  |  |  | 1,096 |  |  |  | 59 |  |  |  | 1 |  |  |  | - |  |  |  | 60 |
Income tax (expense)/benefit |  |  | - |  |  |  | (5 | ) |  |  | (110 | ) |  |  | (115 | ) |  |  | - |  |  |  | - |  |  |  | (65 | ) |  |  | (65 | )
Net income/(loss) |  | $ | 462 |  |  | $ | (37 | ) |  | $ | 927 |  |  | $ | 1,352 |  |  | $ | 345 |  |  | $ | (170 | ) |  | $ | (65 | ) |  | $ | 110 |

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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 -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8813-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599 + Details
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