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NATURE OF OPERATIONS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Summary of allowance for credit losses

Summary of allowance for credit losses		September 30,				December 31,
(Dollars in thousands)		2024				2023
Allowance for credit losses:
Beginning of period		$	448			$	–
Net provision for credit losses			(7	)			448
(Charge-offs)/recoveries, net			(117	)			–
End of Period		$	324			$	448
Allowance for credit losses as a % of total Accounts Receivable			2.9%				2.8%

Schedule of contingent consideration

Schedule of contingent consideration
		Level 1				Level 2				Level 3
Contingent Consideration as of December 31, 2023		$	–			$	–			$	4,725
Additions			–				–				276
Change in fair value			–				–				(4,545	)
Contingent Consideration as of September 30, 2024		$	–			$	–			$	456

Calculation of earnings (loss) per share

Calculation of earnings (loss) per share
		Three Months Ended								Nine Months Ended
		September 30,								September 30,
		2024				2023				2024				2023
		(in thousands, except per share data)
Numerator:
Numerator for basic and diluted loss per share - net income (loss)		$	1,297			$	(3,629	)		$	(6,656	)		$	(10,990	)
Denominator:
Number of shares used in basic computation			14,702				13,936				14,558				13,939
Denominator for diluted loss per share - weighted-average number of shares of common stock outstanding			14,711				13,936				14,558				13,939
Loss per share
Basic		$	0.09			$	(0.26	)		$	(0.46	)		$	(0.79	)
Diluted		$	0.09			$	(0.26	)		$	(0.46	)		$	(0.79	)

X

- Definition

Tabular disclosure of allowance for credit loss on accounts receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-13

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- Definition

Tabular disclosure of liabilities measured at fair value measured on a recurring or nonrecurring basis. Includes, but is not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

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