XML 37 R27.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Segments (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2022
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 September 30, 2022 |  |  | Three months ended September 30, 2021 |
|  | Verification and Certification Segment |  |  | Software Sales and Related Consulting Segment |  |  | Eliminations and Other |  |  | Consolidated Totals |  |  | Verification and Certification Segment |  |  | Software Sales and Related Consulting Segment |  |  | Eliminations and Other |  |  | Consolidated Totals |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  | $ | 1,947 |  |  | $ | 999 |  |  | $ | - |  |  | $ | 2,946 |  |  | $ | 1,947 |  |  | $ | 999 |  |  | $ | - |  |  | $ | 2,946 |
All other assets, net |  |  | 14,134 |  |  |  | 3,367 |  |  |  | 885 |  |  |  | 18,386 |  |  |  | 17,036 |  |  |  | 3,311 |  |  |  | (2,778 | ) |  |  | 17,569 |
Total assets |  | $ | 16,081 |  |  | $ | 4,366 |  |  | $ | 885 |  |  | $ | 21,332 |  |  | $ | 18,983 |  |  | $ | 4,310 |  |  | $ | (2,778 | ) |  | $ | 20,515 |
Revenues: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Verification and certification service revenue |  | $ | 5,169 |  |  | $ | - |  |  | $ | - |  |  | $ | 5,169 |  |  | $ | 4,701 |  |  | $ | - |  |  | $ | - |  |  | $ | 4,701 |
Product sales |  |  | 1,588 |  |  |  | - |  |  |  | - |  |  |  | 1,588 |  |  |  | 1,383 |  |  |  | - |  |  |  | - |  |  |  | 1,383 |
Software and related consulting revenue |  |  | - |  |  |  | 508 |  |  |  | - |  |  |  | 508 |  |  |  | - |  |  |  | 461 |  |  |  | - |  |  |  | 461 |
Total revenues |  | $ | 6,757 |  |  | $ | 508 |  |  | $ | - |  |  | $ | 7,265 |  |  | $ | 6,084 |  |  | $ | 461 |  |  | $ | - |  |  | $ | 6,545 |
Costs of revenues: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Costs of verification and certification services |  |  | 2,900 |  |  |  | - |  |  |  | - |  |  |  | 2,900 |  |  |  | 2,438 |  |  |  | - |  |  |  | - |  |  |  | 2,438 |
Costs of products |  |  | 826 |  |  |  | - |  |  |  | - |  |  |  | 826 |  |  |  | 864 |  |  |  | - |  |  |  | - |  |  |  | 864 |
Costs of software and related consulting |  |  | - |  |  |  | 359 |  |  |  | - |  |  |  | 359 |  |  |  | - |  |  |  | 315 |  |  |  | - |  |  |  | 315 |
Total costs of revenues |  |  | 3,726 |  |  |  | 359 |  |  |  | - |  |  |  | 4,085 |  |  |  | 3,302 |  |  |  | 315 |  |  |  | - |  |  |  | 3,617 |
Gross profit |  |  | 3,031 |  |  |  | 149 |  |  |  | - |  |  |  | 3,180 |  |  |  | 2,782 |  |  |  | 146 |  |  |  | - |  |  |  | 2,928 |
Depreciation & amortization |  |  | 149 |  |  |  | 42 |  |  |  | - |  |  |  | 191 |  |  |  | 149 |  |  |  | 51 |  |  |  | - |  |  |  | 200 |
Other operating expenses |  |  | 1,855 |  |  |  | 60 |  |  |  | - |  |  |  | 1,915 |  |  |  | 1,542 |  |  |  | 48 |  |  |  | - |  |  |  | 1,590 |
Segment operating income/(loss) |  | $ | 1,027 |  |  | $ | 47 |  |  | $ | - |  |  | $ | 1,074 |  |  | $ | 1,091 |  |  | $ | 47 |  |  | $ | - |  |  | $ | 1,138 |
Other items to reconcile segment operating income (loss) to net income/(loss): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other income / (expense) |  |  | 9 |  |  |  |  |  |  |  | - |  |  |  | 9 |  |  |  | 29 |  |  |  | (2 | ) |  |  | - |  |  |  | 27 |
Income tax expense |  |  | - |  |  |  | - |  |  |  | (298 | ) |  |  | (298 | ) |  |  | - |  |  |  | - |  |  |  | (298 | ) |  |  | (298 | )
Net income/(loss) |  | $ | 1,036 |  |  | $ | 47 |  |  | $ | (298 | ) |  | $ | 785 |  |  | $ | 1,120 |  |  | $ | 45 |  |  | $ | (298 | ) |  | $ | 867 |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Nine months ended September 30, 2022 |  |  | Nine months ended September 30, 2021 |
|  | Verification and Certification Segment |  |  | Software Sales and Related Consulting Segment |  |  | Eliminations and Other |  |  | Consolidated Totals |  |  | Verification and Certification Segment |  |  | Software Sales and Related Consulting Segment |  |  | Eliminations and Other |  |  | Consolidated Totals |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  | $ | 1,947 |  |  | $ | 999 |  |  | $ | - |  |  | $ | 2,946 |  |  | $ | 1,947 |  |  | $ | 999 |  |  | $ | - |  |  | $ | 2,946 |
All other assets, net |  |  | 14,134 |  |  |  | 3,367 |  |  |  | 885 |  |  |  | 18,386 |  |  |  | 17,036 |  |  |  | 3,311 |  |  |  | (2,778 | ) |  |  | 17,569 |
Total assets |  | $ | 16,081 |  |  | $ | 4,366 |  |  | $ | 885 |  |  | $ | 21,332 |  |  | $ | 18,983 |  |  | $ | 4,310 |  |  | $ | (2,778 | ) |  | $ | 20,515 |
Revenues: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Verification and certification service revenue |  | $ | 12,917 |  |  | $ | - |  |  | $ | - |  |  | $ | 12,917 |  |  | $ | 11,659 |  |  | $ | - |  |  | $ | - |  |  | $ | 11,659 |
Product sales |  |  | 3,473 |  |  |  | - |  |  |  | - |  |  |  | 3,473 |  |  |  | 3,071 |  |  |  | - |  |  |  | - |  |  |  | 3,071 |
Software and related consulting revenue |  |  | - |  |  |  | 2,362 |  |  |  | - |  |  |  | 2,362 |  |  |  | - |  |  |  | 1,396 |  |  |  | - |  |  |  | 1,396 |
Total revenues |  | $ | 16,390 |  |  | $ | 2,362 |  |  | $ | - |  |  | $ | 18,752 |  |  | $ | 14,730 |  |  | $ | 1,396 |  |  | $ | - |  |  | $ | 16,126 |
Costs of revenues: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Costs of verification and certification services |  |  | 7,261 |  |  |  | - |  |  |  | - |  |  |  | 7,261 |  |  |  | 6,363 |  |  |  | - |  |  |  | - |  |  |  | 6,363 |
Costs of products |  |  | 1,885 |  |  |  | - |  |  |  | - |  |  |  | 1,885 |  |  |  | 1,969 |  |  |  | - |  |  |  | - |  |  |  | 1,969 |
Costs of software and related consulting |  |  | - |  |  |  | 1,899 |  |  |  | - |  |  |  | 1,899 |  |  |  | - |  |  |  | 995 |  |  |  | - |  |  |  | 995 |
Total costs of revenues |  |  | 9,146 |  |  |  | 1,899 |  |  |  | - |  |  |  | 11,045 |  |  |  | 8,332 |  |  |  | 995 |  |  |  | - |  |  |  | 9,327 |
Gross profit |  |  | 7,244 |  |  |  | 463 |  |  |  | - |  |  |  | 7,707 |  |  |  | 6,398 |  |  |  | 401 |  |  |  | - |  |  |  | 6,799 |
Depreciation & amortization |  |  | 443 |  |  |  | 140 |  |  |  | - |  |  |  | 583 |  |  |  | 448 |  |  |  | 153 |  |  |  | - |  |  |  | 601 |
Other operating expenses |  |  | 4,929 |  |  |  | 185 |  |  |  | - |  |  |  | 5,114 |  |  |  | 4,463 |  |  |  | 226 |  |  |  | - |  |  |  | 4,689 |
Segment operating income/(loss) |  | $ | 1,872 |  |  | $ | 138 |  |  | $ | - |  |  | $ | 2,010 |  |  | $ | 1,487 |  |  | $ | 22 |  |  | $ | - |  |  | $ | 1,509 |
Other items to reconcile segment operating income (loss) to net income/(loss): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other income / (expense) |  |  | 108 |  |  |  | (35 | ) |  |  | - |  |  |  | 73 |  |  |  | 95 |  |  |  | (9 | ) |  |  | 1,037 |  |  |  | 1,123 |
Income tax expense |  |  | - |  |  |  | - |  |  |  | (579 | ) |  |  | (579 | ) |  |  | - |  |  |  | (5 | ) |  |  | (408 | ) |  |  | (413 | )
Net income/(loss) |  | $ | 1,980 |  |  | $ | 103 |  |  | $ | (579 | ) |  | $ | 1,504 |  |  | $ | 1,582 |  |  | $ | 8 |  |  | $ | 629 |  |  | $ | 2,219 |

X
- 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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://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 https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599 + Details
Name: | us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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