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Consolidated Statements of Cash Flows - USD ($)
3 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2024
Sep. 30, 2023
Sep. 30, 2024
Sep. 30, 2023
Dec. 31, 2023
Operating activities          
Net income (loss) - including non-controlling interest $ (14,279,744) $ 7,013,131 $ (25,952,509) $ 17,615,843  
Adjustments to reconcile net income (loss) to net cash provided by (used in) operations          
Depreciation and amortization     693,880 701,279  
Amortization of right-of-use assets     70,857 32,426  
Amortization of internal use software development costs     167,121 96,795  
Stock issued for services     411,740 874,284  
Recognition of stock based compensation - unvested shares - related parties     6,237,976  
Interest expense adjustment - SBA loans     19,750  
Right-of-use asset lease payment adjustment true up     (148,584)  
Gain on equity method investment - CenterCom     (33,864) (95,637)  
Cash paid for lease termination     (212,175)  
Loss on lease termination, net 194,862 194,862  
(Increase) decrease in          
Accounts receivable     8,022,078 (544,063)  
Inventory     683,456 (3,363,165)  
Prepaids and other     (150,746) (86,355)  
Deferred income taxes - net     2,835,000  
Increase (decrease) in          
Accrued income taxes payable     (470,000)  
Installment sale liability - net     (7,097,838)  
Deferred revenue     (20,000) (125,110)  
Operating lease liability     84,257 (29,230)  
Net cash provided by (used in) operating activities     (13,412,714) 8,329,698  
Investing activities          
Advances made for construction-in-process costs     (518,189)  
Capitalized internal use software development costs     (281,304)  
Purchase of investments - net     (10,068,506)  
Net cash used in investing activities     (10,586,695) (281,304)  
Financing activities          
Proceeds from stock issued for cash     17,249,994  
Proceeds from exercise of common stock warrants     8,799,257 207,240  
Cash paid as direct offering costs     (1,395,000)  
Repayments of loans - related party     (1,132,074) (1,017,385)  
Repayments on notes payable     (1,531,478)  
Repayments on notes payable - SBA government     (8,138) (10,976)  
Treasury shares repurchased (share buy-backs)     (485,131)  
Net cash provided (used in) by financing activities     23,028,908 (2,352,599)  
Net increase (decrease) in cash and cash equivalents     (970,501) 5,695,795  
Cash and cash equivalents - beginning of period     14,622,060 7,035,654 $ 7,035,654
Cash and cash equivalents - end of period $ 13,651,559 $ 12,731,449 13,651,559 12,731,449 $ 14,622,060
Supplemental disclosure of cash flow information          
Cash paid for interest     372,579 209,840  
Cash paid for income tax      
Supplemental disclosure of non-cash investing and financing activities          
Reclassification of accrued interest - related party to note payable - related party     498,991  
Exercise of warrants - cashless     41  
Termination of ROU operating lease assets and liabilities     309,826    
Right-of-use asset obtained in exchange for new operating lease liability     98,638  
Goodwill (ClearLine Mobile, Inc.)     2,500,000  
Related Party [Member]          
Adjustments to reconcile net income (loss) to net cash provided by (used in) operations          
Recognition of share based compensation - options - related party     6,196 27,882  
Increase (decrease) in          
Accounts payable and accrued expenses     (86,857) (726,163)  
Nonrelated Party [Member]          
Increase (decrease) in          
Accounts payable and accrued expenses     $ (5,765,152) $ 1,048,750