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Consolidated Statements of Cash Flows - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2022
Mar. 31, 2021
Dec. 31, 2021
Dec. 31, 2020
Cash flows from operating activities:        
Net (loss) income $ (20,126) $ 842,772 $ 1,357,951 $ (2,200,201)
Adjustments to reconcile net (loss) income to net cash provided by operating activities:        
Depreciation and amortization 114,110 94,884 413,932 296,935
Bad debt (recovery) expense (2,097) (2,634) (11,187) 54,834
Parts and supplies reserve change 4,500 9,000 15,000
Amortization of deferred financing costs 25,935 25,935 103,739 117,091
Amortization of beneficial conversion option     11,786
Amortization of debt discount 26,666 26,666 106,666 88,889
Amortization of right of use asset 154,505 129,560 635,649 405,227
Stock issued for services 57,500 57,500 57,500 57,500
Stock options compensation 22,960 23,098 92,253 58,770
Note conversion stock issue expense     141,000
Warrant issue expense     236,761
Interest on converted debt     176,106
Amortization of original issue discount on notes     18,296
Gain on extinguishment of debt (845,083) (845,083) (287,426)
Change in fair value of earnout liabilities 64,204 69,950 141,414 1,554,800
Changes in operating assets and liabilities:        
Accounts receivable 279,757 (260,009) (372,492) 605,094
Accounts receivable, unbilled (29,204) 177,371 78,740 (224,128)
Parts and supplies 10,978 (593) (5,907) 796
Prepaid expenses and other current assets (89,788) (65,309) (93,745) 6,745
Accounts payable and accrued expenses 85,739 227,897 141,562 (645,596)
Lease liabilities, current and long-term (146,219) (129,759) (618,986) (396,292)
Deferred compensation (20,166) (16,338)
Accrued interest, current and long-term 442 442 5,940
Deferred revenues (58,583) (50,319) 198,518 43,399
Total adjustments 496,297 (515,903) 32,015 2,325,189
Net cash provided by operating activities 476,171 326,869 1,389,966 124,988
Cash flows from investing activities:        
Cash paid to acquire business, net of cash acquired     (4,019,098)
Purchases of property and equipment (56,043) (231,699) (590,485) (76,854)
Net cash used in investing activities (56,043) (231,699) (590,485) (4,095,952)
Cash flows from financing activities:        
Payment of earnout liabilities     (954,733)
Proceeds from issuance of common stock     3,167,500
Offering costs paid on issuance of common stock     (307,867)
Payment of deferred financing costs     (175,924)
Proceeds from notes payable     3,008,700
Repayment of notes payable     (170,000)
Repayment of notes payable - related parties     (47,728)
Net cash (used in) provided by financing activities     (954,733) 5,474,681
Net increase in cash 420,128 95,170 (155,252) 1,503,717
Cash - beginning of period 1,752,630 1,907,882 1,907,882 404,165
Cash - end of period 2,172,758 2,003,052 1,752,630 1,907,882
Supplemental disclosure of cash flow information:        
Cash paid during the period for interest 60,000 60,000 242,545 202,291
Cash paid during the period for income taxes $ 1,303 $ 913 4,595 117,072
Supplemental disclosure of non-cash financing activities:        
Accrued interest notes payable converted to equity     796,074
Accrued interest notes payable related parties converted to equity     238,883
Discount on notes payable for beneficial conversion feature     320,000
Discount on notes payable for warrants     135,292
Notes payable converted to equity     3,421,063
Notes payable converted to equity - related parties     1,465,515
Right-of-use asset obtained in exchange for operating lease liability     1,836,256
Supplemental disclosure of non-cash investing activities relating to business acquisitions:        
Cash     17,269
Accounts receivable     1,122,737
Accounts receivable, unbilled     276,023
Parts and supplies     91,396
Prepaid expenses     73,116
Other current assets     5,954
Right of use assets     2,885,618
Property and equipment     735,885
Intangible assets     1,361,000
Accounts payable     (168,749)
Accrued expenses     (162,426)
Lease liabilities     (2,947,684)
Federal and state taxes payable     (168,900)
Deferred revenues     (198,659)
Deferred tax liabilities, net     (149,900)
Net assets acquired in acquisition     2,772,680
Total goodwill acquired in acquisition     2,322,887
Total purchase price of acquisition     5,095,567
Purchase price of business acquisition financed with earnout liability     (889,200)
Purchase price of business acquisition financed with installment payments     (170,000)
Cash used in business acquisition     $ 4,036,367