v3.26.1
Segment Reporting
 3 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
Segment Reporting
(9) Segment Reporting
 
The Company has a single operating and reportable segment: SaaS subscription products. This segment includes add-ons and enhancements that can only be accessed with an active base subscription to its SaaS subscription products. The products are used mainly by subscribers to analyze commercial financial risk for the purpose of extending trade credit, evaluating supply chains, and managing the counterparty risk associated with these relationships.
 
The Company’s chief operating decision maker (“CODM”) is its Chief Executive Officer and President. The CODM makes operating decisions, assesses performance and allocates resources using the entity-wide revenue and expense information reported on the Condensed Statements of Operations and the more detailed significant expense categories disclosed in the table below. The primary measure of segment profit is net income as reported on the Condensed Statements of Operations.
 
    3 Months Ended
March 31,  		  
    2026     2025  
           
Segment operating revenues
$4,986,878  $4,871,412 
           
Less: Significant segment expenses
         
Data and product costs
         
Employee expenses
  1,700,701    1,498,114 
Data feed expenses
  522,623    534,901 
Hosting and computer services expenses
  150,198    58,714 
Other data and product costs
  147,383    191,645 
Data and product costs subtotal
  2,520,905    2,283,374 
           
Selling, general and administrative expenses
         
Employee expenses
  1,868,786    1,914,112 
Professional fee expenses
  331,945    103,106 
Marketing expenses
  168,954    208,791 
Occupancy expenses (1)
  10,183    110,344 
Other general and administrative expenses
  126,012    140,598 
Selling, general and administrative expenses subtotal
  2,505,880    2,476,951 
           
Other significant segment items
         
Depreciation and amortization
  53,820    85,720 
Other (income), net
  (169,803)    (180,833) 
Provision for income taxes
  17,764    47,138 
           
Segment net income
 $58,312   $159,062 
 
(1) Prior to the expiration of the Company’s leased office space on July 31, 2025, occupancy expenses included rent, utilities, repairs, and office supplies. Post expiration, occupancy expenses included the rental of virtual office space for Company meetings.