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CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)
9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Cash flows from operating activities:    
Net income (loss) $ 7,280,949 $ (3,878,151)
Adjustments to reconcile net income loss to net cash used in operating activities:    
Depreciation and amortization 796,888 769,690
Amortization of debt issuance cost 28,107 80,764
Insurance receivable (2,850,000)
Settlement of litigation obligation 3,206,133
Cash expended in excess of rent expense (73,005) (115,932)
Stock-based compensation 723,432 677,489
Bad debt expense (recovery) 127,413 (47,410)
Forgiveness of PPP loan (4,795,000)
Changes in operating assets and liabilities:    
Increase in accounts receivable (3,709,001) (232,310)
Increase in contract assets (3,030,953) (3,128,460)
Decrease (increase) in inventory 1,406,360 (1,646,411)
(Increase) decrease in prepaid expenses and other assets (111,731) 121,075
Decrease in refundable income taxes 439,445
(Decrease) increase in accounts payable and accrued expenses (488,087) 5,857,369
Increase (decrease) in contract liabilities 891,915 (1,092,266)
Increase in income taxes payable 469
Decrease in loss reserve (717,222) (1,088,269)
Net cash used in operating activities (1,313,333) (3,283,377)
Cash flows from investing activities:    
Purchase of property and equipment (19,305) (11,888)
Net cash used in investing activities (19,305) (11,888)
Cash flows from financing activities:    
Payments on long-term debt (1,851,633) (1,855,209)
Proceeds from PPP loan 4,795,000
Proceeds from line of credit 261,315
Debt issuance costs (107,540)
Net cash (used) provided by financing activities (1,590,318) 2,832,251
Net decrease in cash and restricted cash (2,922,956) (463,014)
Cash at beginning of period 6,033,537 5,432,793
Cash at end of period 3,110,581 4,969,779
Cash paid (received) during the period for:    
Interest 609,485 1,156,126
Income taxes $ 7,233 $ (449,749)