XML 32 R21.htm IDEA: XBRL DOCUMENT
v3.25.3

Note 2 - Summary of Significant Accounting Policies (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2025
Notes Tables |
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] |
|  | September 30, |  |  | December 31, |
Accounts receivable, net, consists of the following: |  | 2025 |  |  | 2024 |
(in thousands) |  |  |  |  |  |  |  |
Trade |  | $ | 25,756 |  |  | $ | 12,059 |
Unbilled |  |  | 13,029 |  |  |  | 9,284 |
Non-trade |  |  | 2,802 |  |  |  | 3,834 |
Gross accounts receivable |  |  | 41,587 |  |  |  | 25,177 |
Less allowance for credit losses |  |  | (238 | ) |  |  | (411 | )
Accounts Receivable, net |  | $ | 41,349 |  |  | $ | 24,766 |
Accounts Receivable, Allowance for Credit Loss [Table Text Block] |
|  | September 30, |  |  | December 31, |
Activity in allowance for credit losses |  | 2025 |  |  | 2024 |
(in thousands) |  |  |  |  |  |  |  |
Balance in allowance for credit losses as of January 1 |  | $ | 411 |  |  | $ | 1,461 |
Current provision for expected credit losses |  |  | - |  |  |  | 128 |
Allowances associated with businesses sold |  |  | - |  |  |  | (12 | )
Write-offs charged against the allowance |  |  | (173 | ) |  |  | (1,166 | )
Ending balance in allowance for credit losses |  | $ | 238 |  |  | $ | 411 |
Property, Plant and Equipment [Table Text Block] |
|  | September 30, |  |  | December 31, |
Property and equipment consist of the following: |  | 2025 |  |  | 2024 |
(in thousands) |  |  |  |  |  |  |  |
Equipment |  | $ | 4,050 |  |  | $ | 4,060 |
Furniture and fixtures |  |  | 899 |  |  |  | 591 |
Leasehold improvements |  |  | 502 |  |  |  | 384 |
Capitalized internal use software costs |  |  | 20,803 |  |  |  | 18,967 |
Gross property and equipment |  |  | 26,254 |  |  |  | 24,002 |
Less accumulated depreciation and amortization |  |  | (22,985 | ) |  |  | (21,987 | )
Property and equipment, net |  | $ | 3,269 |  |  | $ | 2,015 |
Schedule of Finite-Lived Intangible Assets [Table Text Block] |
|  | September 30, |  |  | December 31, |
Intangible assets consist of the following: |  | 2025 |  |  | 2024 |
(in thousands) |  |  |  |  |  |  |  |
Trade names |  | $ | 900 |  |  | $ | 900 |
Patents |  |  | 870 |  |  |  | 870 |
Gross intangible assets |  |  | 1,770 |  |  |  | 1,770 |
Less accumulated amortization |  |  | (1,028 | ) |  |  | (929 | )
Intangible assets, net |  | $ | 742 |  |  | $ | 841 |
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block] |
The remaining amortization for each of the following years succeeding December 31, 2024 is summarized as follows: (in thousands) |  |  |  |
Year |  | Amount |
2025 |  | $ | 34 |
2026 |  |  | 133 |
2027 |  |  | 36 |
2028 |  |  | 36 |
2029 |  |  | 36 |
Thereafter |  |  | 467 |
Total |  | $ | 742 |
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block] |
|  | September 30, |  |  | December 31, |
Accrued expenses and other current liabilities: |  | 2025 |  |  | 2024 |
(in thousands) |  |  |  |  |  |  |  |
Taxes payable |  | $ | 1,153 |  |  | $ | 137 |
Accrued salaries and wages |  |  | 2,168 |  |  |  | 1,644 |
Accrued third party labor |  |  | 275 |  |  |  | 131 |
Other |  |  | 728 |  |  |  | 1,621 |
Accrued expenses and other current liabilities |  | $ | 4,324 |  |  | $ | 3,533 |
Disposal Groups, Including Discontinued Operations [Table Text Block] |
Summary of Results from Discontinued Operations |  |  |  |  |
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
$ in thousands |  | 2024 |  |  | 2024 |
Net revenues |  | $ | - |  |  | $ | 33,185 |
Cost of revenues |  |  | - |  |  |  | 28,325 |
Gross profit |  |  | - |  |  |  | 4,860 |
Selling, general and administrative expenses |  |  | - |  |  |  | 3,385 |
Loss on sale of business |  |  | - |  |  |  | 1,188 |
Depreciation and amortization |  |  | - |  |  |  | 63 |
Income from operations before tax |  |  | - |  |  |  | 224 |
Income tax expense |  |  | - |  |  |  | 1,074 |
Interest expense |  |  | - |  |  |  | 31 |
Loss from discontinued operations, net of tax |  | $ | - |  |  | $ | (881 | )

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 + Details
Name: | us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1 + Details
Name: | us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses. + References No definition available. + Details
Name: | us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 3 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-3 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3A -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-3A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3A -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-3A Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483475/205-20-45-11 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-3A Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4A -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-4A Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4B -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-4B Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5A -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5A Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5B Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5C Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5D -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5D Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-7 Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-3A Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 20 -Topic 205 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-1 Reference 15: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-3 + Details
Name: | us-gaap_ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name Accounting Standards Codification -Section 55 -Paragraph 40 -SubTopic 30 -Topic 350 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2 + Details
Name: | us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name Accounting Standards Codification -Section 55 -Paragraph 40 -SubTopic 30 -Topic 350 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2 + Details
Name: | us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_TableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration