v3.26.1
Note 3 - Revenues
3 Months Ended
Mar. 31, 2026
Notes to Financial Statements  
Revenue from Contract with Customer [Text Block]

3.

Revenues

 

The following tables represent a disaggregation of revenues from contracts with customers for the three months ended March 31, 2026 and 2025:

 

Revenues by type were as follows:

 

   

Three Months Ended March 31,

 

(in thousands)

 

2026

   

2025

 

Instruments, equipment, software and accessories

  $ 18,566     $ 19,865  

Service, maintenance and warranty contracts

    2,189       1,909  

Total revenues

  $ 20,755     $ 21,774  

 

Revenues by timing of recognition were as follows: 

 

   

Three Months Ended March 31,

 

(in thousands)

 

2026

   

2025

 

Goods and services transferred at a point in time

  $ 19,435     $ 20,945  

Goods and services transferred over time

    1,320       829  

Total revenues

  $ 20,755     $ 21,774  

 

Revenues by geographic destination were as follows:

 

   

Three Months Ended March 31,

 

(in thousands)

 

2026

   

2025

 

Americas

               

United States

  $ 8,805     $ 9,827  

Americas - Other

    847       829  

Europe, Middle East and Africa

    6,471       6,030  

Asia

               

China

    2,807       2,734  

Asia - Other

    1,825       2,354  
    $ 20,755     $ 21,774  

 

Contract Liabilities

 

The following table provides details of contract liabilities as of the periods indicated:

 

   

March 31,

   

December 31,

                 

(in thousands)

 

2026

   

2025

   

Change

   

Percentage

 

Deferred revenue

                               

Service, maintenance and warranty contracts

  $ 2,068     $ 1,934     $ 134       7 %

Installation and training

    878       711       167       23 %

Customer advances

    720       802       (82 )     -10 %

Total short-term contract liabilities

    3,666       3,447       219       6 %

Long-term service, maintenance and warranty contracts

    118       198       (80 )     -40 %

Total contract liabilities

  $ 3,784     $ 3,645     $ 139       4 %

 

Changes in the Company’s contract liabilities are primarily due to the timing of receipt of payments under service, maintenance and warranty contracts and lower sales volumes. Additionally, customer advances have decreased due to the recognition of amounts under the Company’s equipment exchange program. During the three months ended March 31, 2026 and 2025, the Company recognized revenues of $1.4 million and $1.7 million from contract liabilities existing at December 31, 2025 and 2024, respectively.

 

The following table represents the Company's remaining performance obligations from contracts that are recognized over time as of March 31, 2026:

 

   

Remaining Performance Obligations

 

(in thousands)

  2026 *    

2027

   

2028

   

2029

   

2030

   

Thereafter

   

Total

 
                                                         

Service, maintenance and warranty contracts

  $ 1,866     $ 291     $ 25     $ 4     $ -     $ -     $ 2,186  

 

* remainder of the year

 

Provision for Expected Credit Losses on Receivables

 

Activity in the provision for expected credit losses on receivables was as follows:

 

   

Three Months Ended March 31,

 

(in thousands)

 

2026

   

2025

 

Balance, beginning of period

  $ 207     $ 215  

Provision for expected credit losses

    (7 )     31  

Charge-offs and other

    -       (5 )

Balance, end of period

  $ 200     $ 241  

 

Concentrations

 

No customer accounted for more than 10% of revenues for the three months ended March 31, 2026 and 2025. At March 31, 2026 and December 31, 2025, no customer accounted for more than 10% of net accounts receivable.

 

Warranties

 

Activity in the product warranties accrual was as follows:

 

   

Three Months Ended March 31,

 

(in thousands)

 

2026

   

2025

 

Balance, beginning of period

  $ 214     $ 318  

Provision for warranties

    13       36  

Warranty claims

    (34 )     (31 )

Balance, end of period

  $ 193     $ 323