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v3.22.2.2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) | 9 Months Ended
--- | ---
Sep. 30, 2022 | Sep. 30, 2021
Cash flows from operating activities |  |
Net (loss) income | $ (8,304,268) | $ 218,445
Adjustments to reconcile net (loss) income to net cash used in operating activities: |  |
Depreciation and amortization | 1,083,266 | 111,123
Goodwill impairment | 2,254,624 | 0
Stock-based compensation | 1,455,835 | 220,455
Deferred income tax benefit | (1,013,252) | 0
Amortization of right-of-use assets | 136,441 | 54,652
Non-cash interest expense | 59,467 | 0
Change in fair value of contingent consideration | (930,000) | 0
Changes in operating assets and liabilities: |  |
Accounts receivable | 132,688 | (820,954)
Prepaid expenses and other current assets | 84,842 | (140,015)
Contract assets | 0 | 210,688
Accounts payable | (422,939) | 508,408
Contract liabilities | (149,149) | (868,839)
Accrued payroll and related liabilities and other accrued liabilities | 653,786 | 63,404
Operating lease liability | (142,420) | (37,989)
Commissions payable | 846 | 54,812
Net cash used in operating activities | (5,100,233) | (425,810)
Cash flows from investing activities |  |
Acquisition of property and equipment | (234,060) | (56,010)
Acquisition of Tellenger, net of cash acquired | 0 | (2,233,884)
Net cash used in investing activities | (234,060) | (2,289,894)
Cash flows from financing activities |  |
Borrowing under revolving line of credit | 0 | 502,306
Repayments under revolving line of credit | 0 | (100,000)
Borrowing under long-term note | 0 | 1,000,000
Repayments of long-term note | 0 | (251,849)
Proceeds from issuance of stock | 1,887,000 | 3,294,554
Proceeds from exercise of stock options | 37,642 | 95,146
Net cash provided by financing activities | 1,924,642 | 4,540,157
Net (decrease) increase in cash and cash equivalents | (3,409,651) | 1,824,453
Cash and cash equivalents, beginning of year | 4,931,302 | 1,858,160
Cash and cash equivalents, end of year | 1,521,651 | 3,682,613
Supplemental cash flow Information |  |
Interest paid | (1,002) | (32,197)
Tellenger, Inc. [Member] |  |
Non-cash investing and financing activities |  |
Stock Issued | 0 | 200,000
Common Stock Purchase Agreement [Member] |  |
Non-cash investing and financing activities |  |
Stock Issued | $ 112,500 | $ 0

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