v3.25.1
SEGMENT INFORMATION (Tables)
 3 Months Ended
Mar. 31, 2025
Segment Reporting [Abstract]  
Schedule of revenue and assets by segment
               

 

Three months ended March 31, 2025

            
   EPM   CPD   Total 
Segment revenue  $12,077,678   $92,033   $12,169,711 
Significant expenses:               
Segment direct costs   344,414    —      344,414 
Segment payroll and benefits   9,898,421    405,812    10,304,233 
Segment selling, general and administrative (1)   1,401,786    314,904    1,716,690 
Segment legal and professional   438,362    76,062    514,424 
Adjusted loss from operations  $(5,305)  $(704,745)  $(710,050)
                
Reconciliation to consolidated loss from operations:               
                
Bad debt expense   —      —      55,754 
Acquisition cost   —      —      416,171 
Depreciation and amortization   —      —      591,552 
Loss from operations   —      —     $(1,773,527)

  

(1)Excludes bad debt

 

 

Three months ended March 31, 2024

        
   EPM   CPD   Total 
Segment revenue  $11,814,751   $3,421,141   $15,235,892 
Significant expenses:               
Segment direct costs   553,167    1,766,060    2,319,227 
Segment payroll and benefits   8,994,861    579,390    9,574,251 
Segment selling, general and administrative (1)   1,500,698    272,269    1,772,967 
Segment legal and professional   405,264    242,517    647,781 
Adjusted income from operations  $360,761   $560,905   $921,666 
                
Reconciliation to consolidated income from operations               
                
Bad debt expense   —      —      204,021 
Depreciation and amortization   —      —      553,103 
Income from operations   —      —     $164,542 

  

(1)   Excludes bad debt expense