v3.26.1
Revenue from Contracts with Customers
3 Months Ended
Mar. 31, 2026
Revenue from Contracts with Customers  
Revenue from Contracts with Customers

10.

Revenue from Contracts with Customers

 

The Company recognized revenue in accordance with ASC 606. Equipment contracts and custom-pump station projects are satisfied over time; revenue is measured using an input-cost method that reflects the transfer of control to the customer. Component sales, service work, rental income, and training are point-in-time arrangements recognized upon shipment or completion of services. Contract losses are recorded immediately when identified. Indirect and corporate costs are expensed as incurred.

Disaggregated revenue

 

Three months ended March 31

 

2026

 

 

2025

 

Equipment Contracts

 

$1,908,676

 

 

$1,136,688

 

Pump Stations

 

 

90,579

 

 

 

-

 

Component Sales

 

 

-

 

 

 

258,864

 

Services Sales

 

 

3,625

 

 

 

9,119

 

Commission & Training

 

 

-

 

 

 

-

 

 

 

$2,002,880

 

 

$1,404,671

 

  

 Revenue recognition for other sales arrangements, such as component sales and service sales, remained materially consistent during the periods presented.

 

Contract balances

 

 

 

Contract

assets

 

 

Contract

liabilities

 

Balance at December 31, 2025

 

$415,648

 

 

 

4,932,574

 

Revenue recognized

 

 

(2,052,372)

 

 

2,052,371

 

Cash collected / reclassifications

 

 

1,962,489

 

 

 

(3,083,428)

Balance at March 31, 2026

 

$325,765

 

 

 

3,901,517

 

 

Contract assets represent revenue recognized in excess of amounts billed; contract liabilities represent billings in excess of revenue recognized. All contract balances are classified as current because they are expected to settle within the normal operating cycle of the respective contracts. No material impairment of contract assets was recorded, and no significant changes in contract-estimate methodologies occurred during the period.