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v3.22.1

Consolidated Statements of Cash Flows - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020
Cash flows from operating activities: |  |
Net income (loss) | $ (1,131,449) | $ 413,379
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities: |  |
Depreciation and amortization | 236,598 | 12,062
Stock-based compensation | 1,868,897 | 27,628
Gain on forgiveness of note payable | (450,000) | 0
Income tax benefit | (1,070,854) |
Changes in operating assets and liabilities: |  |
Accounts receivable | 388,840 | (773,519)
Prepaid expenses and other current assets | (127,882) | 357,393
Contract assets | 210,688 | (210,688)
Other assets | 20,024 | 0
Accounts payable | (111,797) | (112,581)
Contract liabilities | (760,049) | 482,661
Accrued payroll and related liabilities and other accrued liabilities | 149,345 | 153,362
Commissions payable | 42,624 | 73,568
Net cash (used in) provided by operating activities | (735,015) | 423,265
Cash flows from investing activities |  |
Acquisition of property and equipment | (69,754) | (64,547)
Net cash used in investing activities | (9,582,184) | (64,547)
Cash flows from financing activities |  |
Borrowing under revolving line of credit | 602,306 | 0
Repayments under revolving line of credit | (602,306) | 0
Borrowings under notes payable | 1,000,000 | 450,000
Repayments of notes payable | (1,000,000) | 0
Net proceeds from issuance of stock | 13,294,554 | 0
Proceeds from exercise of stock options | 95,787 | 10,000
Net cash provided by financing activities | 13,390,341 | 460,000
Net increase in cash and cash equivalents | 3,073,142 | 818,718
Cash and cash equivalents, beginning of year | 1,858,160 | 1,039,442
Cash and cash equivalents, end of year | 4,931,302 | 1,858,160
Supplemental cash flow Information |  |
Interest paid | (35,202) | 0
Non-cash investing and financing activities |  |
Forgiveness of note payable | 450,000 | 0
Deferred and contingent consideration in connection with the acquisition of Gray Matters, Inc. | 2,265,000 | 0
Gray Matters [Member] |  |
Cash flows from investing activities |  |
Acquisition of business, net of cash acquired | (7,278,546) | 0
Non-cash investing and financing activities |  |
Value of common stock issued | 1,500,000 | 0
Tellenger, Inc. [Member] |  |
Cash flows from investing activities |  |
Acquisition of business, net of cash acquired | (2,233,884) | 0
Non-cash investing and financing activities |  |
Value of common stock issued | $ 200,000 | $ 0

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