<SEC-DOCUMENT>0000897101-21-000668.txt : 20210806
<SEC-HEADER>0000897101-21-000668.hdr.sgml : 20210806
<ACCEPTANCE-DATETIME>20210806115724
ACCESSION NUMBER:		0000897101-21-000668
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		13
CONFORMED PERIOD OF REPORT:	20210801
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20210806
DATE AS OF CHANGE:		20210806

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMMUNICATIONS SYSTEMS INC
		CENTRAL INDEX KEY:			0000022701
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE & TELEGRAPH APPARATUS [3661]
		IRS NUMBER:				410957999
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31588
		FILM NUMBER:		211151743

	BUSINESS ADDRESS:	
		STREET 1:		10900 RED CIRCLE DRIVE
		CITY:			MINNETONKA
		STATE:			MN
		ZIP:			55343
		BUSINESS PHONE:		9529961674

	MAIL ADDRESS:	
		STREET 1:		10900 RED CIRCLE DRIVE
		CITY:			MINNETONKA
		STATE:			MN
		ZIP:			55343
</SEC-HEADER>
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<p style="font: bold 12pt Times New Roman, Times, Serif; margin: 0; text-transform: uppercase; text-align: center">United States<br />
SECURITIES AND EXCHANGE COMMISSION<br />
<span style="font-size: 14pt">Washington, D.C. 20549</span></p>

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<p style="font: bold 12pt Times New Roman, Times, Serif; margin: 0; text-transform: uppercase; text-align: center">CURRENT REPORT<br />
PURSUANT TO SECTION 13 OR 15(d) OF<br />
THE SECURITIES EXCHANGE ACT OF 1934</p>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>


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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">Securities
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<p style="font: 10pt/13pt Times New Roman, Times, Serif; margin: 0">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):</p>

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<p style="font: 10pt/13pt Times New Roman, Times, Serif; margin: 0; text-indent: 20pt"><span style="font-family: MS Mincho,serif"><span id="xdx_90F_edei--SolicitingMaterial_c20210801__20210801_z9W4JCyipi83"><ix:nonNumeric contextRef="From2021-08-01to2021-08-01" format="ixt:booleanfalse" name="dei:SolicitingMaterial">&#9744;</ix:nonNumeric></span></span>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Soliciting
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<p style="font: 10pt/13pt Times New Roman, Times, Serif; margin: 0; text-indent: 20pt"><span style="font-family: MS Mincho,serif"><span id="xdx_908_edei--PreCommencementTenderOffer_c20210801__20210801_z34ltAorR4Ek"><ix:nonNumeric contextRef="From2021-08-01to2021-08-01" format="ixt:booleanfalse" name="dei:PreCommencementTenderOffer">&#9744;</ix:nonNumeric></span></span>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Pre-commencement
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<p style="font: 12pt/13pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt/13pt Times New Roman, Times, Serif; margin: 0; text-indent: 20pt"><span style="font-family: MS Mincho,serif"><span id="xdx_90A_edei--PreCommencementIssuerTenderOffer_c20210801__20210801_z3S68zhZvWx7"><ix:nonNumeric contextRef="From2021-08-01to2021-08-01" format="ixt:booleanfalse" name="dei:PreCommencementIssuerTenderOffer">&#9744;</ix:nonNumeric></span></span>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Pre-commencement
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (&#167; 230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (&#167; 240.12b-2 of this chapter). &#160;</span></p>


<p style="font: 8pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. &#160;&#9744;</span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>


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<td style="width: 0"></td><td style="width: 1in">Item 9.01</td><td>Financial Statements and Exhibits.</td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in"><span style="background-color: white">(b) Pro Forma Financial
Information. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"><span style="background-color: white">On
August 2, 2021, Communications Systems, Inc. (&#8220;CSI&#8221; or the &#8220;Company&#8221;) filed a Current Report on Form 8-K
dated August 1, 2021 reporting that on August 2, 2021 CSI and Lantronix, Inc. (&#8220;Lantronix&#8221;) completed the sale by CSI
to Lantronix of all of the issued and outstanding stock of CSI&#8217;s wholly owned subsidiary, Transition Networks, Inc., and the
entire issued share capital of its wholly owned subsidiary, Transition Networks Europe Limited, pursuant to the securities purchase
agreement dated April 28, 2021 (&#8220;E&amp;S Sale Transaction&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"><span style="background-color: white">The Company
is filing this Amendment No. 1 to Current Report on Form 8-K/A to file the unaudited pro forma condensed consolidated financial information
related to E&amp;S Sale Transaction required by Item 2.01 and Item 9.01(b) of Form 8-K. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Attached hereto as Exhibit 99.1 is the following pro
forma financial information: (i) description of pro forma presentation; (ii) unaudited pro forma condensed consolidated balance sheet
as of March 31, 2021; (iii) unaudited pro forma condensed consolidated statement of operations for the three months ended March 31, 2021
and March 31, 2020 and for the years ended December 31, 2020 and 2019; and (iv) notes to unaudited pro forma condensed consolidated financial
statements.</p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in">(d) Exhibits.</p>

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    <td style="border-bottom: Black 1pt solid; width: 16%; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt"><b>Exhibit No.</b></span></td>
    <td style="border-bottom: Black 1pt solid; width: 84%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt"><b>Description of Exhibit</b></span></td></tr>
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    <td style="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt"><span style="font-size: 10pt"><a href="csi211005_ex99-1.htm">99.1</a></span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt"><span style="font-size: 10pt"><a href="csi211005_ex99-1.htm">Communications Systems, Inc. Unaudited Pro Forma Condensed Consolidated Financial Information.</a></span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>
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<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center">SIGNATURE</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Pursuant to the requirements of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3in">&#160;</p>
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  <td>&#160;</td>
  <td colspan="2">COMMUNICATIONS SYSTEMS, INC.</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td style="width: 39%">&#160;</td>
  <td style="width: 2%">&#160;</td>
  <td style="width: 25%">&#160;</td>
    <td style="width: 35%">&#160;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#160;</td>
  <td>By:</td>
  <td style="border-bottom: Black 1pt solid">&#160;/s/ Mark D. Fandrich</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#160;</td>
  <td>&#160;</td>
  <td colspan="2">Chief Financial Officer</td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Date: August 6, 2021</p>






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<DOCUMENT>
<TYPE>EX-99.1
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<FILENAME>csi211005_ex99-1.htm
<DESCRIPTION>UNAUDITED PRO FORMA CONDENSED CONSOLIDATED FINANCIAL INFORMATION
<TEXT>
<html><head><title></title></head><body>

<div style="border: none;border-top: solid windowtext 3.0pt;padding: 1.0pt 0pt 0pt 0pt;">&nbsp;</div>
<p style="font: 10pt Times New Roman, Times, Serif;text-align: right;margin-top: 0pt;margin-bottom: 0pt;"><b>Exhibit 99.1</b></p>
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif;text-align: center;margin-top: 0pt;margin-bottom: 0pt;"><b><b>COMMUNICATIONS SYSTEMS, INC.</b></b></p>
<p style="font: 10pt Times New Roman, Times, Serif;text-align: center;margin-top: 0pt;margin-bottom: 0pt;"><b><b>UNAUDITED PRO FORMA CONDENSED CONSOLIDATED FINANCIAL INFORMATION</b></b></p>
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">&nbsp;</p>
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">The following unaudited pro forma condensed consolidated financial statements are derived from the historical consolidated financial statements of Communications Systems, Inc. (&ldquo;CSI&rdquo; or the &ldquo;Company&rdquo;) as of and for the three months ended March 31, 2021, and for the years ended December 31, 2020 and 2019. The pro forma adjustments give effect to the disposal of the Electronics &amp; Software Segment (the &ldquo;E&amp;S Segment&rdquo;), which occurred on August 2, 2021. The E&amp;S Segment was disposed of through the sale by CSI to Lantronix, Inc. pursuant to the securities purchase agreement dated April 28, 2021 of all of the issued and outstanding stock of CSI&rsquo;s wholly owned subsidiary, Transition Networks, Inc., and the entire issued share capital of CSI&rsquo;s wholly owned subsidiary, Transition Networks Europe Limited, which is referred to as the &ldquo;E&amp;S Sale Transaction.&rdquo; The closing of the E&amp;S Sale Transaction occurred on August 2, 2021. Collectively, Transition Networks, Inc., and Transition Networks Europe Limited are sometimes referred to as the &ldquo;E&amp;S Companies.&rdquo;</p>
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">&nbsp;</p>
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">At the closing of the E&amp;S Sale Transaction, CSI received from Lantronix $24,160,474 in cash, which was based on the $25,027,566 base purchase price, as adjusted by estimate closing net working capital. This amount may be further adjusted to reflect the final closing net working capital amount.</p>
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">&nbsp;</p>
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">These unaudited pro forma condensed consolidated financial statements include adjustments to reflect the following:</p>
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<tr>
<td style="width: 18pt;" valign="top">
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">&nbsp;</p>
</td>
<td style="width: 18pt;" valign="top">
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif;">&#9679;</font></p>
</td>
<td valign="top">
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">the sale of all of CSI&rsquo;s interest in Transition Networks, Inc. and Transition Networks Europe Limited, which comprised substantially all the E&amp;S Segment&rsquo;s assets, liabilities, and operations;</p>
</td>
</tr>

</table>
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<tr>
<td style="width: 18pt;" valign="top">
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">&nbsp;</p>
</td>
<td style="width: 18pt;" valign="top">
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif;">&#9679;</font></p>
</td>
<td valign="top">
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">$24,160,474 in cash was received by CSI at the closing of the E&amp;S Sale Transaction; and</p>
</td>
</tr>

</table>
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<tr>
<td style="width: 18pt;" valign="top">
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">&nbsp;</p>
</td>
<td style="width: 18pt;" valign="top">
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif;">&#9679;</font></p>
</td>
<td valign="top">
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">an estimate of the additional transaction costs payable and severance accruals.</p>
</td>
</tr>

</table>
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">&nbsp;</p>
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">The pro forma financial information reflects the accounting treatment of the E&amp;S Segment as discontinued operations within CSI&rsquo;s pro forma historical balance sheet and statement of operations. Furthermore, amounts reflected within discontinued operations reflect anticipated accounting treatment and, in some cases, are based on estimates of expected value.</p>
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">&nbsp;</p>
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">The unaudited pro forma consolidated balance sheet as of March 31, 2021, is presented to reflect adjustments to CSI&rsquo;s balance sheet as if the E&amp;S Sale Transaction were completed as of March 31, 2021.</p>
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">&nbsp;</p>
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">The unaudited pro forma consolidated statements of operations for the three months ended March 31, 2021, and for the years ended December 31, 2020 and 2019 are presented as if the E&amp;S Sale Transaction were completed at the beginning of each period. The E&amp;S Segment column in the unaudited pro forma condensed consolidated balance sheet reflects the assets and liabilities that were sold as part of the E&amp;S Sale Transaction. The pro forma adjustments within the unaudited pro forma consolidated statements of operations reflect the operations of the E&amp;S Segment excluding any allocation of corporate overhead. In connection with the closing of the E&amp;S Sale Transaction, the Company accelerated the vesting of stock-based awards on August 1, 2021 and settled these awards into shares of the Company&rsquo;s common stock on August 2, 2021. These stock-based awards have a total unamortized expense amount of approximately $424,000 as of March 31, 2021. No entries have been made to the pro forma statement of operations for the additional expense incurred for the acceleration of vesting.</p>
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">&nbsp;</p>
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">The following unaudited pro forma condensed consolidated financial statements should be read in conjunction with:</p>
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<td style="width: 18pt;" valign="top">
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">&nbsp;</p>
</td>
<td style="width: 18pt;" valign="top">
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif;">&#9679;</font></p>
</td>
<td valign="top">
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">the accompanying notes to the unaudited pro forma consolidated financial statements; and</p>
</td>
</tr>

</table>
<table border="0" width="100%" cellspacing="0" cellpadding="0">

<tr>
<td style="width: 18pt;" valign="top">
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">&nbsp;</p>
</td>
<td style="width: 18pt;" valign="top">
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif;">&#9679;</font></p>
</td>
<td valign="top">
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">the consolidated financial statements and accompanying notes of Communications Systems, Inc., contained in its Annual Report on Form 10-K for the year ended December 31, 2020 and Quarterly Report on Form 10-Q for the quarter ended March 31, 2021 as filed with the Securities and Exchange Commission.</p>
</td>
</tr>

</table>
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">&nbsp;</p>
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">The pro forma financial information is not necessarily indicative of our results of operations or financial condition if the E&amp;S Sale Transaction had been completed as of the dates assumed. In addition, they are not necessarily indicative of our future results of operations or financial condition.</p>
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">&nbsp;</p>
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<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">&nbsp;</p>
<p style="font: 10pt Times New Roman, Times, Serif;text-align: center;margin-top: 0pt;margin-bottom: 0pt;"><b><b>COMMUNICATIONS SYSTEMS, INC. (&ldquo;CSI&rdquo;)</b></b></p>
<p style="font: 10pt Times New Roman, Times, Serif;text-align: center;margin-top: 0pt;margin-bottom: 0pt;"><b><b>UNAUDITED PRO FORMA CONDENSED CONSOLIDATED BALANCE SHEET</b></b></p>
<p style="font: 10pt Times New Roman, Times, Serif;text-align: center;margin-top: 0pt;margin-bottom: 0pt;"><b><b>AS OF MARCH 31, 2021</b></b></p>
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">&nbsp;</p>
<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in">&nbsp;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">ASSETS</td><td style="font: bold 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center">CSI</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center">E&amp;S</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center">Pro Forma</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center">CSI</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Historical</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Segment</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Adjustments</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Pro Forma</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.125in; text-indent: -0.125in">CURRENT ASSETS:</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="width: 40%; font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.25in; text-indent: -0.125in">Cash and cash equivalents</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 12%; font: 10pt Times New Roman, Times, Serif; text-align: right">14,747,054</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 12%; font: 10pt Times New Roman, Times, Serif; text-align: right">(250,589</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 12%; font: 10pt Times New Roman, Times, Serif; text-align: right">24,160,474</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">(a)</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 12%; font: 10pt Times New Roman, Times, Serif; text-align: right">38,656,939</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0.25in; text-indent: -0.125in">Investments</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">693,424</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">693,424</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.25in; text-indent: -0.125in">Trade accounts receivable, net</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,673,414</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(5,508,857</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,164,557</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0.25in; text-indent: -0.125in">Inventories</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,218,822</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(8,090,248</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">128,574</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0.25in; text-indent: -0.125in">Other current assets</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,330,487</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(450,796</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">879,691</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.375in; text-indent: -0.125in">TOTAL CURRENT ASSETS</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">33,663,201</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(14,300,490</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">24,160,474</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">43,523,185</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0.125in; text-indent: -0.125in">PROPERTY, PLANT AND EQUIPMENT,&nbsp;net</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">7,088,892</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(161,038</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">6,927,854</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.125in; text-indent: -0.125in">OTHER ASSETS:</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0.25in; text-indent: -0.125in">Investments</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,064,665</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,064,665</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0.25in; text-indent: -0.125in">Goodwill</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,086,393</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,086,393</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.25in; text-indent: -0.125in">Operating lease right of use asset</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">362,812</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(109,369</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">253,443</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.25in; text-indent: -0.125in">Intangible assets, net</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,661,541</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,661,541</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0.25in; text-indent: -0.125in">Other assets, net</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">180,734</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">180,734</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0.375in; text-indent: -0.125in">TOTAL OTHER ASSETS</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">12,356,145</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(109,369</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">12,246,776</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2pt; padding-left: 0.125in; text-indent: -0.125in">TOTAL ASSETS</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt">&nbsp;</td>
    <td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">53,108,238</td><td style="padding-bottom: 2pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt">&nbsp;</td>
    <td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(14,570,897</td><td style="padding-bottom: 2pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt">&nbsp;</td>
    <td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">24,160,474</td><td style="padding-bottom: 2pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt">&nbsp;</td>
    <td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">62,697,815</td><td style="padding-bottom: 2pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.125in; text-indent: -0.125in">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td colspan="16" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0.125in; text-indent: -0.125in">LIABILITIES AND STOCKHOLDERS&rsquo; EQUITY</td><td style="text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.125in; text-indent: -0.125in">CURRENT LIABILITIES:</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.25in; text-indent: -0.125in">Accounts payable</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,685,775</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,871,815</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">813,960</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.25in; text-indent: -0.125in">Accrued compensation and benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,776,982</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(886,498</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,500,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">(b)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,390,484</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.25in; text-indent: -0.125in">Operating lease liability</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">217,133</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(88,027</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">129,106</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.25in; text-indent: -0.125in">Other accrued liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,440,107</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,170,071</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,370,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">(b)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,640,036</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.25in; text-indent: -0.125in">Income taxes payable</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,225</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,225</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.25in; text-indent: -0.125in">Dividends payable</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,387</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,387</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0.25in; text-indent: -0.125in">Deferred revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">589,444</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">589,444</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.375in; text-indent: -0.125in">TOTAL CURRENT LIABILITIES</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,717,053</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(4,016,411</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,870,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,570,642</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.125in; text-indent: -0.125in">LONG TERM LIABILITIES:</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.25in; text-indent: -0.125in">Long-term compensation plans</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">142,835</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">142,835</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.25in; text-indent: -0.125in">Operating lease liability</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">140,105</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(7,487</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">132,618</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0.25in; text-indent: -0.125in">Deferred revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">386,314</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">386,314</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.375in; text-indent: -0.125in">TOTAL LONG-TERM LIABILITIES</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">669,254</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(7,487</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">661,767</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.125in; text-indent: -0.125in">COMMITMENTS AND CONTINGENCIES</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.125in; text-indent: -0.125in">STOCKHOLDERS&rsquo; EQUITY</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.25in; text-indent: -0.125in">Preferred
    stock, par value $1.00 per share; 3,000,000 shares authorized; none issued</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.25in; text-indent: -0.125in">Common
    stock, par value $.05 per share; 30,000,000 shares authorized; 9,448,129 shares issued and outstanding</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">472,406</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">472,406</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.25in; text-indent: -0.125in">Additional paid-in capital</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">43,969,776</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">43,969,776</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.25in; text-indent: -0.125in">Retained earnings</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,948,084</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(11,226,172</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">21,290,474</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">(c)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">12,012,386</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0.25in; text-indent: -0.125in">Accumulated other comprehensive income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(668,335</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">679,173</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">10,838</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0.375in; text-indent: -0.125in">TOTAL STOCKHOLDERS&rsquo; EQUITY</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">45,721,931</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(10,546,999</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">21,290,474</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">56,465,406</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2pt; padding-left: 0.125in; text-indent: -0.125in">TOTAL LIABILITIES AND STOCKHOLDERS&rsquo; EQUITY</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt">&nbsp;</td>
    <td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">53,108,238</td><td style="padding-bottom: 2pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt">&nbsp;</td>
    <td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(14,570,897</td><td style="padding-bottom: 2pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt">&nbsp;</td>
    <td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">24,160,474</td><td style="padding-bottom: 2pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt">&nbsp;</td>
    <td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">62,697,815</td><td style="padding-bottom: 2pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
</table>



<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">&nbsp;</p>
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<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">&nbsp;</p>
<p style="font: 10pt Times New Roman, Times, Serif;text-align: center;margin-top: 0pt;margin-bottom: 0pt;"><b><b>COMMUNICATIONS SYSTEMS, INC. (&ldquo;CSI&rdquo;)</b></b></p>
<p style="font: 10pt Times New Roman, Times, Serif;text-align: center;margin-top: 0pt;margin-bottom: 0pt;"><b><b>UNAUDITED PRO FORMA CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS</b></b></p>
<p style="font: 10pt Times New Roman, Times, Serif;text-align: center;margin-top: 0pt;margin-bottom: 0pt;"><b>FOR THE THREE MONTHS
ENDED MARCH 31, 2021</b></p>
<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">CSI Historical</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Pro Forma Adjustments</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">CSI Pro Forma</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="width: 55%; font: 10pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in">Sales</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 12%; font: 10pt Times New Roman, Times, Serif; text-align: right">10,159,315</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 12%; font: 10pt Times New Roman, Times, Serif; text-align: right">(8,364,527</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 12%; font: 10pt Times New Roman, Times, Serif; text-align: right">1,794,788</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 0.125in; text-indent: -0.125in">Cost of sales</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">5,942,677</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(4,780,717</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,161,960</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.25in; text-indent: -0.125in">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,216,638</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(3,583,810</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">632,828</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Operating expenses:</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.25in; text-indent: -0.125in">Selling, general and administrative expenses</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,219,731</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(3,011,549</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,208,182</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0.25in; text-indent: -0.125in">Acquisition-related costs</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,143,423</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,143,423</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0.375in; text-indent: -0.125in">Total operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">6,363,154</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,011,549</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,351,605</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Operating loss from continuing operations</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,146,516</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(572,261</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,718,777</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Other income (expenses):</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.25in; text-indent: -0.125in">Investment and other (expense) income</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(10,855</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">19,403</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,548</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0.25in; text-indent: -0.125in">Interest and other expense</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,277</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,277</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.375in; text-indent: -0.125in">Other (expense) income,&nbsp;net</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(13,132</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">19,403</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,271</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Operating loss from continuing operations before income taxes</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,159,648</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(552,858</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,712,506</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0.125in; text-indent: -0.125in">Income tax expense</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,203</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">(d)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,203</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2pt; padding-left: 0.125in; text-indent: -0.125in">Net loss from continuing operations</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt">&nbsp;</td>
    <td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,160,851</td><td style="padding-bottom: 2pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt">&nbsp;</td>
    <td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(552,858</td><td style="padding-bottom: 2pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt">&nbsp;</td>
    <td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,713,709</td><td style="padding-bottom: 2pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Basic net loss per share from continuing operations</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(0.23</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(0.29</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Diluted net loss per share from continuing operations</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(0.23</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(0.29</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in">Weighted Average Basic Shares Outstanding</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,332,589</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,332,589</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0.125in; text-indent: -0.125in">Weighted Average Dilutive Shares Outstanding</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,332,589</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,332,589</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">&nbsp;</p>
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<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;">&nbsp;</p>

<p style="margin-top: 0pt; margin-bottom: 0pt; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>COMMUNICATIONS
SYSTEMS, INC. (&ldquo;CSI&rdquo;)</b></font></p>

<p style="margin-top: 0pt; margin-bottom: 0pt; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>UNAUDITED
PRO FORMA CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS</b></font></p>

<p style="margin-top: 0pt; margin-bottom: 0pt; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FOR
THE THREE MONTHS ENDED MARCH 31, 2020</b></font></p>



<p style="margin: 0"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">CSI Historical</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Pro Forma Adjustments</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">CSI Pro Forma</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="width: 55%; font: 10pt Times New Roman, Times, Serif">Sales</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 12%; font: 10pt Times New Roman, Times, Serif; text-align: right">9,162,742</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 12%; font: 10pt Times New Roman, Times, Serif; text-align: right">(8,536,404</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 12%; font: 10pt Times New Roman, Times, Serif; text-align: right">626,338</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Cost of sales</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">5,425,595</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(4,806,767</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">618,828</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font-size: 10pt; text-align: left"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 16px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross profit</font></p></td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,737,147</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(3,729,637</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,510</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating expenses:</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 16px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Selling, general and administrative expenses</font></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,960,890</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,346,402</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,614,488</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 32px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total operating expenses</font></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,960,890</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,346,402</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,614,488</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating loss from continuing operations</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,223,743</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(383,235</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,606,978</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other income (expenses):</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font-size: 10pt; text-align: left"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 16px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investment and other (expense) income</font></p></td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">111,757</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(14,067</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">97,690</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 16px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gain on sale of assets</font></p></td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">308,403</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">308,403</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 16px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest and other expense</font></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(9,593</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(9,593</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 32px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other (expense) income,&nbsp;net</font></p></td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">410,567</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(14,067</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">396,500</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating loss from continuing operations before income taxes</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(813,176</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(397,302</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,210,478</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Income tax benefit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(4,457</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">(d)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(4,457</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2pt">Net loss from continuing operations</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt">&nbsp;</td>
    <td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(808,719</td><td style="padding-bottom: 2pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt">&nbsp;</td>
    <td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(397,302</td><td style="padding-bottom: 2pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt">&nbsp;</td>
    <td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(1,206,021</td><td style="padding-bottom: 2pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Basic net loss per share from continuing operations</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(0.09</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(0.13</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Diluted net loss per share from continuing operations</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(0.09</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(0.13</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif">Weighted Average Basic Shares Outstanding</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,265,590</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,265,590</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Weighted Average Dilutive Shares Outstanding</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,265,590</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,265,590</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>
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<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>
<p style="margin-top: 0pt; margin-bottom: 0pt; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>COMMUNICATIONS SYSTEMS, INC. (&ldquo;CSI&rdquo;)</b></font></p>

<p style="margin-top: 0pt; margin-bottom: 0pt; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>UNAUDITED PRO FORMA CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS</b></font></p>

<p style="margin-top: 0pt; margin-bottom: 0pt; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>FOR THE YEAR ENDED DECEMBER 31, 2020</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">CSI Historical</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Pro Forma Adjustments</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">CSI Pro Forma</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="width: 55%; font: 10pt Times New Roman, Times, Serif">Sales</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 12%; font: 10pt Times New Roman, Times, Serif; text-align: right">42,575,546</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 12%; font: 10pt Times New Roman, Times, Serif; text-align: right">(34,495,984</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 12%; font: 10pt Times New Roman, Times, Serif; text-align: right">8,079,562</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; padding-bottom: 1pt"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 0px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost of sales</font></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">25,369,118</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(19,606,468</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">5,762,650</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font-size: 10pt; text-align: left"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 16px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross profit</font></p></td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">17,206,428</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(14,889,516</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,316,912</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating expenses:</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font-size: 10pt; text-align: left"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 16px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Selling, general and administrative expenses</font></p></td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">19,218,922</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(11,959,314</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,259,608</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 16px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Acquisition-related costs</font></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">684,856</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">684,856</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 32px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total operating expenses</font></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">19,903,778</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(11,959,314</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">7,944,464</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating loss from continuing operations</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,697,350</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,930,202</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(5,627,552</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other income (expenses):</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 16px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investment and other (expense) income</font></p></td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">661,754</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">10,289</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">672,043</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font-size: 10pt; text-align: left"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 16px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gain on sale of assets</font></p></td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">288,778</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(209</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">288,569</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 16px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest and other expense</font></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(28,514</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(28,514</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font-size: 10pt; text-align: left"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 32px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other income,&nbsp;net</font></p></td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">922,018</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">10,080</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">932,098</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 32px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p></td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating loss from continuing operations before income taxes</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,775,332</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,920,122</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(4,695,454</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Income tax expense</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">20,342</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">(d)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">20,342</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2pt">Net loss from continuing operations</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt">&nbsp;</td>
    <td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(1,795,674</td><td style="padding-bottom: 2pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt">&nbsp;</td>
    <td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,920,122</td><td style="padding-bottom: 2pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt">&nbsp;</td>
    <td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(4,715,796</td><td style="padding-bottom: 2pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Basic net loss per share from continuing operations</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(0.19</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(0.51</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Diluted net loss per share from continuing operations</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(0.19</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(0.51</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Weighted Average Basic Shares Outstanding</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,322,672</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,322,672</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif">Weighted Average Dilutive Shares Outstanding</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,322,672</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,322,672</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>
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<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>
<p style="margin-top: 0pt; margin-bottom: 0pt; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>COMMUNICATIONS SYSTEMS, INC. (&ldquo;CSI&rdquo;)</b></font></p>

<p style="margin-top: 0pt; margin-bottom: 0pt; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>UNAUDITED PRO FORMA CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS</b></font></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">FOR THE YEAR ENDED DECEMBER 31, 2019</p>






<p style="margin: 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">CSI Historical</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Pro Forma Adjustments</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">CSI Pro Forma</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="width: 55%; font: 10pt Times New Roman, Times, Serif">Sales</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 12%; font: 10pt Times New Roman, Times, Serif; text-align: right">50,906,179</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 12%; font: 10pt Times New Roman, Times, Serif; text-align: right">(47,007,077</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 12%; font: 10pt Times New Roman, Times, Serif; text-align: right">3,899,102</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Cost of sales</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">28,720,367</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(25,613,718</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,106,649</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font-size: 10pt; text-align: left"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 16px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross profit</font></p></td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">22,185,812</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(21,393,359</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">792,453</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating expenses:</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 16px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Selling, general and administrative expenses</font></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">22,176,598</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(15,457,434</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">6,719,164</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 32px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total operating expenses</font></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">22,176,598</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(15,457,434</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">6,719,164</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating income (loss) from continuing operations</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,214</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(5,935,925</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(5,926,711</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other income (expenses):</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font-size: 10pt; text-align: left"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 16px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investment and other (expense) income</font></p></td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">284,944</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(3,478</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">281,466</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 16px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gain on sale of assets</font></p></td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(20,368</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">10,433</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(9,935</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 16px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest and other expense</font></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(38,440</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(38,440</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 32px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other income,&nbsp;net</font></p></td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">226,136</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,955</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">233,091</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font-size: 10pt"><p style="font: 10pt Times New Roman, Times, serif;margin-top: 0pt;margin-bottom: 0pt;margin-left: 32px;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p></td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating income (loss) from continuing operations before income taxes</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">235,350</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(5,928,970</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(5,693,620</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Income tax benefit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(15,269</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">(d)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(15,269</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2pt">Net income (loss) from continuing operations</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt">&nbsp;</td>
    <td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">250,619</td><td style="padding-bottom: 2pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt">&nbsp;</td>
    <td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(5,928,970</td><td style="padding-bottom: 2pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt">&nbsp;</td>
    <td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(5,678,351</td><td style="padding-bottom: 2pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Basic net income (loss) per share from continuing operations</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.03</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(0.61</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Diluted net income (loss) per share from continuing operations</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.03</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(0.61</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,243,232)">
    <td style="font: 10pt Times New Roman, Times, Serif">Weighted Average Basic Shares Outstanding</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,272,259</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,272,259</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Weighted Average Dilutive Shares Outstanding</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,337,422</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,272,259</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>
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<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>
<p style="font: 10pt Times New Roman, Times, Serif;text-align: center;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Communications
Systems, Inc.</b></font></p>
<p style="font: 10pt Times New Roman, Times, Serif;text-align: center;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes
to Unaudited Pro Forma Condensed Consolidated Financial Information</b></font></p>
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>
<table border="0" width="100%" cellspacing="0" cellpadding="0">

<tr>
<td style="width: 9pt;" valign="top"><p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>
</td>
<td style="width: 27pt;" valign="top"><p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</font></p>
</td>
<td valign="top"><p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reflects
                 the $24,160,474 in cash received by CSI at the closing of the E&amp;S Sale Transaction. The initial consideration
                 was based on the $25,027,566 base purchase price, as adjusted by estimated closing net working capital. This
                 amount may be further adjusted to reflect the final closing net working capital amount. Any potential additional
                 adjustments to the purchase price relating to the final closing net working capital amount is not included within
                 the pro forma cash adjustment.<br><br>In addition to the base purchase price, Lantronix will pay to CSI, if earned,
                 earnout payments of up to $7.0 million, payable following two successive 180-day intervals after the closing
                 of the E&amp;S Sale Transaction based on revenue targets for the business of the E&amp;S Companies as specified
                 in the securities purchase agreement, subject to certain adjustments and allocations as further described in
                 the securities purchase agreement. Any potential proceeds related to the earn out are not included within the
                 pro forma cash adjustment.</font></p>
</td>
</tr>

</table>
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>
<table border="0" width="100%" cellspacing="0" cellpadding="0">

<tr>
<td style="width: 9pt;" valign="top"><p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>
</td>
<td style="width: 27pt;" valign="top"><p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</font></p>
</td>
<td valign="top"><p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reflects
                 estimated costs incurred by the Company directly attributable to the E&amp;S Sale Transaction that are not yet
                 reflected on the balance sheet as of March 31, 2021. These amounts are not included in the pro forma condensed
                 consolidated statements of operations as these costs are considered to be nonrecurring in nature.</font></p>
</td>
</tr>

</table>
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>
<table border="0" width="100%" cellspacing="0" cellpadding="0">

<tr>
<td style="width: 9pt;" valign="top"><p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>
</td>
<td style="width: 27pt;" valign="top"><p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</font></p>
</td>
<td valign="top"><p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reflects
                 the equity impact of assets and liabilities recorded as the result of the E&amp;S Sale Transaction.</font></p>
</td>
</tr>

</table>
<p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>
<table border="0" width="100%" cellspacing="0" cellpadding="0">

<tr>
<td style="width: 9pt;" valign="top"><p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>
</td>
<td style="width: 27pt;" valign="top"><p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</font></p>
</td>
<td valign="top"><p style="font: 10pt Times New Roman, Times, Serif;margin-top: 0pt;margin-bottom: 0pt;"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No
                 tax effects of pro forma adjustments have been recorded due to the extent of the Company&rsquo;s tax loss carryforwards
                 reduced by valuation allowances.</font></p>
</td>
</tr>

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    <dei:AmendmentFlag contextRef="From2021-08-01to2021-08-01">true</dei:AmendmentFlag>
    <dei:AmendmentDescription contextRef="From2021-08-01to2021-08-01">The Company is filing this Amendment No. 1 to Current Report on Form 8-K/A to file the unaudited pro forma condensed consolidated financial information related to E&amp;S Sale Transaction required by Item 2.01 and Item 9.01(b) of Form 8-K.</dei:AmendmentDescription>
    <dei:DocumentType contextRef="From2021-08-01to2021-08-01">8-K/A</dei:DocumentType>
    <dei:DocumentPeriodEndDate contextRef="From2021-08-01to2021-08-01">2021-08-01</dei:DocumentPeriodEndDate>
    <dei:EntityRegistrantName contextRef="From2021-08-01to2021-08-01">Communications Systems, Inc.</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="From2021-08-01to2021-08-01">MN</dei:EntityIncorporationStateCountryCode>
    <dei:EntityFileNumber contextRef="From2021-08-01to2021-08-01">001-31588</dei:EntityFileNumber>
    <dei:EntityTaxIdentificationNumber contextRef="From2021-08-01to2021-08-01">41-0957999</dei:EntityTaxIdentificationNumber>
    <dei:EntityAddressAddressLine1 contextRef="From2021-08-01to2021-08-01">10900 Red Circle Drive</dei:EntityAddressAddressLine1>
    <dei:EntityAddressCityOrTown contextRef="From2021-08-01to2021-08-01">Minnetonka</dei:EntityAddressCityOrTown>
    <dei:EntityAddressStateOrProvince contextRef="From2021-08-01to2021-08-01">MN</dei:EntityAddressStateOrProvince>
    <dei:EntityAddressPostalZipCode contextRef="From2021-08-01to2021-08-01">55343</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode contextRef="From2021-08-01to2021-08-01">(952)</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="From2021-08-01to2021-08-01">996-1674</dei:LocalPhoneNumber>
    <dei:Security12bTitle contextRef="From2021-08-01to2021-08-01">Common Stock, par value, $.05 per share</dei:Security12bTitle>
    <dei:TradingSymbol contextRef="From2021-08-01to2021-08-01">JCS</dei:TradingSymbol>
    <dei:SecurityExchangeName contextRef="From2021-08-01to2021-08-01">NASDAQ</dei:SecurityExchangeName>
    <dei:WrittenCommunications contextRef="From2021-08-01to2021-08-01">false</dei:WrittenCommunications>
    <dei:SolicitingMaterial contextRef="From2021-08-01to2021-08-01">false</dei:SolicitingMaterial>
    <dei:PreCommencementTenderOffer contextRef="From2021-08-01to2021-08-01">false</dei:PreCommencementTenderOffer>
    <dei:PreCommencementIssuerTenderOffer contextRef="From2021-08-01to2021-08-01">false</dei:PreCommencementIssuerTenderOffer>
    <dei:EntityEmergingGrowthCompany contextRef="From2021-08-01to2021-08-01">false</dei:EntityEmergingGrowthCompany>
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<html>
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<title></title>
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<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140399290226936">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th"><div>Aug. 01, 2021</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">8-K/A<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentDescription', window );">Amendment Description</a></td>
<td class="text">The Company is filing this Amendment No. 1 to Current Report on Form 8-K/A to file the unaudited pro forma condensed consolidated financial information related to E&S Sale Transaction required by Item 2.01 and Item 9.01(b) of Form 8-K.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Aug.  01,  2021<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">001-31588<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">Communications Systems, Inc.<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0000022701<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">41-0957999<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">MN<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">10900 Red Circle Drive<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Minnetonka<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">MN<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">55343<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">(952)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">996-1674<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_WrittenCommunications', window );">Written Communications</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_SolicitingMaterial', window );">Soliciting Material</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_PreCommencementTenderOffer', window );">Pre-commencement Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_PreCommencementIssuerTenderOffer', window );">Pre-commencement Issuer Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Common Stock, par value, $.05 per share<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">JCS<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
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<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of changes contained within amended document.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td style="white-space:nowrap;">dei_CityAreaCode</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented.  If there is no historical data in the report, use the filing date. The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementIssuerTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 13e<br> -Subsection 4c<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementIssuerTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 14d<br> -Subsection 2b<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12bTitle</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:securityTitleItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SecurityExchangeName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarExchangeCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SolicitingMaterial">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Section 14a<br> -Number 240<br> -Subsection 12<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SolicitingMaterial</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:tradingSymbolItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_WrittenCommunications">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 425<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_WrittenCommunications</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>8
<FILENAME>Financial_Report.xlsx
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
