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Note 10 - Business Combination (Tables) | 12 Months Ended
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Dec. 31, 2022
Notes Tables |
Schedule of Business Acquisitions, by Acquisition [Table Text Block] |
(in thousands) |  | Consideration |
Cash consideration for Reflect stock (1) |  | $ | 16,664 |
Cash consideration for Retention Bonus Plan (2) |  |  | 1,334 |
Common stock issued to Reflect shareholders (3) |  |  | 4,667 |
Common stock issued to Retention Bonus Plan (4) |  |  | 333 |
Secured Promissory Note (5) |  |  | 2,500 |
Earnout liability (6) |  |  | 10,862 |
Total consideration |  |  | 36,360 |
Vendor deposit with the Company (7) |  |  | (818 | )
Cash acquired (8) |  |  | (812 | )
Net consideration transferred |  | $ | 34,730 |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block] |
(in thousands) |  | Total |
Accounts receivable |  | $ | 1,359 |
Inventory |  |  | 190 |
Prepaid expenses & other current assets |  |  | 666 |
Property and equipment |  |  | 96 |
Operating right of use assets |  |  | 493 |
Other assets |  |  | 36 |
Identified intangible assets: |  |  |  |
Definite-lived trade names |  |  | 960 |
Definite-lived developed technology |  |  | 5,130 |
Definite-lived customer relationships |  |  | 11,040 |
Definite-lived noncompete agreements |  |  | 30 |
Goodwill |  |  | 18,935 |
Accounts payable |  |  | (104 | )
Accrued expenses |  |  | (483 | )
Customer deposits |  |  | (1,661 | )
Deferred revenues |  |  | (1,259 | )
Current maturities of operating leases |  |  | (277 | )
Long-term obligations under operating leases |  |  | (216 | )
Other liabilities |  |  | (205 | )
Net consideration transferred |  | $ | 34,730 |
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block] |
|  |  |  |  | Amortization
(in thousands) |  | Valuation |  | Period
Identifiable definite-lived intangible assets: |  |  |  |  |
Trade names |  | $ | 960 |  | 5 years
Developed technology |  |  | 5,130 |  | 10 years
Noncompete |  |  | 30 |  | 2 years
Customer relationships |  |  | 11,040 |  | 10 years
Total |  | $ | 17,160 |  |
Business Acquisition, Pro Forma Information [Table Text Block] |
(in thousands, except earnings per common share) |  | 2021 |
Net sales |  | $ | 30,680 |
Net income |  | $ | 799 |
Earnings per common share |  | $ | 0.06 |
|  | Year |
|  | Ended |
|  | December 31, |
Reflect Systems, Inc. (in thousands) |  | 2021 |
Net sales |  | $ | 12,243 |
Net (loss) income |  | $ | 567 |

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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472 + Details
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