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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Cash flows from operating activities:    
Net income (loss) $ 457,628 $ (176,757)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:    
Depreciation and amortization 715,259 524,070
Bad debt expense 59,485 22,370
Amortization of deferred financing costs 138,234 155,667
Amortization of debt discount 22,044 79,999
Amortization of right of use assets, financing 28,181
Stock issued for services 57,500
Stock option compensation 349,073 244,951
Change in fair value of earnout liabilities 144,999
Changes in operating assets and liabilities:    
Accounts receivable (262,627) 368,139
Accounts receivable, unbilled (681,390) (47,164)
Parts and supplies (21,949) 2,151
Prepaid expenses and other current assets (71,609) (168,815)
Accounts payable and accrued expenses 13,251 45,403
Operating lease assets and liabilities, net 4,673 21,415
Deferred compensation (80,662)
Deferred revenues 378,061 731,468
Total adjustments 670,686 2,101,491
Net cash provided by operating activities 1,128,314 1,924,734
Cash flows from investing activities:    
Cash paid to acquire business, net (6,383,269)
Capitalization of internal use software (348,051) (315,148)
Purchases of property and equipment (84,002) (142,903)
Net cash used in investing activities (432,053) (6,841,320)
Cash flows from financing activities:    
Payment of earnout liabilities (700,000) (1,018,333)
Proceeds from issuance of common stock 5,740,758
Offering costs paid on issuance of common stock and notes (746,342)
Proceeds from notes payable 2,364,500
Proceeds from notes payable - related parties 600,000
Principal payments on financing lease liability (23,167)
Repayment of notes payable (980,450)
Net cash (used in) provided by financing activities (1,703,617) 6,940,583
Net (decrease) increase in cash (1,007,356) 2,023,997
Cash - beginning of period 2,696,481 1,752,630
Cash - end of period 1,689,125 3,776,627
Supplemental disclosure of cash flow information:    
Cash paid during the period for interest 329,855 357,870
Cash paid during the period for income taxes 8,344 11,050
Supplemental disclosure of non-cash financing activities:    
Discount on notes payable for warrants 169,900
Discount on notes payable - related parties for warrants 43,113
Warrants issued and extended for common stock issuance costs 412,500
Right-of-use asset obtained in exchange for finance lease liability 107,610
Supplemental disclosure of non-cash investing activities relating to business acquisitions:    
Accounts receivable 68,380
Prepaid expenses 38,913
Property and equipment 30,018
Intangible assets 3,888,000
Goodwill 3,466,934
Accounts payable (36,446)
Deferred revenues (1,072,530)
Net assets acquired in acquisition 6,383,269
Cash used in business acquisition $ 6,383,269