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Segment Reporting
 9 Months Ended
Sep. 30, 2025
Segment Reporting [Abstract]  
Segment Reporting

Note 7: Segment Reporting

 

Operating segments are components of an enterprise about which separate financial information is available and is evaluated periodically by management, namely the Chief Operating Decision Maker (“CODM”) of an organization, in order to determine operating and resource allocation decisions. By this definition, the Company has identified its Chief Executive Officer as the CODM. The Company considers itself to be in a single reportable segment under the authoritative guidance for segment reporting, specifically a communications company for publicly traded and private companies. The CODM uses operating income to evaluate our capital allocation, which could be re-investing income back into the Company, executing a share-repurchase, paying dividends or acquiring other entities. Operating income is used to monitor budget versus actual results. The CODM also uses operating income in competitive analysis by benchmarking to the Company’s competitors. The competitive analysis along with the monitoring of budgeted versus actual results are used in assessing performance of the Company. Below provides a breakdown of costs and expenses of our one operating unit (in thousands):

                     
   For the Three Months Ended   For the Nine Months Ended 
   September 30,   September 30,   September 30,   September 30, 
   2025   2024   2025   2024 
Revenues  $5,723   $5,639   $16,820   $17,231 
Cost of revenues                    
Costs to deliver products   810    643    2,309    1,940 
Employee costs   470    635    1,263    1,858 
Teleconference costs   98    56    192    169 
Amortization of capitalized software   64    60    209    160 
Other segment costs   13    17    21    45 
Total cost of revenue   1,455    1,411    3,994    4,172 
Operating costs and expenses:                    
Employee costs   1,730    1,824    5,134    6,327 
Consultants and professional services   529    750    1,800    2,298 
Depreciation and amortization   658    676    1,993    2,032 
Advertising   248    255    879    1,033 
Provision for credit losses   80    283    636    773 
Software licensing   189    225    648    726 
Stock compensation   201    241    593    399 
Hosting   147    140    418    374 
Merchant and bank fees   115    117    333    358 
Capitalized Software   –    (137)   (23)   (537)
Acquisition/integration and other non-recurring costs   214    168    667    362 
Rent   93    94    276    278 
Other operating expenses (1)   248    196    582    633 
Total operating costs and expenses   4,452    4,832    13,936    15,056 
Operating loss  $(184)  $(604)  $(1,110)  $(1,997)

 

(1)Other operating expenses include insurance, travel, reseller commissions, tradeshow expense and other miscellaneous selling, general and administrative expenses