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Accordingly, these financial statements do not include all the disclosures required by GAAP for complete financial statements. These unaudited interim condensed consolidated financial statements should be read in conjunction with the audited financial statements and the notes thereto included on Form 10-K for the year ended December 31, 2025. In the opinion of management, the unaudited interim condensed consolidated financial statements furnished herein include all adjustments, all of which are of a normal recurring nature, necessary for a fair statement of the results for the interim period presented.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of financial statements in accordance with GAAP requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities known to exist as of the date the financial statements are published, and the reported amounts of revenues and expenses during the reporting period. Uncertainties with respect to such estimates and assumptions are inherent in the preparation of the Company’s financial statements; accordingly, it is possible that the actual results could differ from these estimates and assumptions that could have a material effect on the reported amounts of the Company’s financial position and results of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Operating results for the three and six months ended June 30, 2026 are not necessarily indicative of the results that may be expected for the year ending December 31, 2026.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_840_eus-gaap--BusinessDescriptionAndAccountingPoliciesTextBlock_zEqoMYE8mvM5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_865_zPDpMD9L7Dkf">About Paysign, Inc.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Paysign, Inc. (the “Company,” “Paysign,” “we” or “our”) was incorporated on August 24, 1995, and trades under the symbol PAYS on The Nasdaq Stock Market LLC. Paysign is a provider of prepaid card programs, comprehensive patient affordability offerings, life science software technology solutions, digital banking services and integrated payment processing designed for businesses, consumers and government entities. Headquartered in Nevada, the Company creates customized, innovative payment solutions for clients across all industries, including pharmaceutical, healthcare, hospitality and retail.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_843_eus-gaap--ConsolidationPolicyTextBlock_z5JkUnjZdlx" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86F_zcXl4A6Fgxv4">Principles of Consolidation</span></span> – The condensed consolidated financial statements include the accounts of the Company and its subsidiaries. All significant intercompany balances and transactions have been eliminated.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84F_eus-gaap--SubsequentEventsPolicyPolicyTextBlock_z43bScxAFte" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_869_zOel2Gw5aIH2">Subsequent Events</span></span> – The Company discloses subsequent events that provide evidence about conditions that did not change the condensed consolidated financial statements at the balance sheet date but have a significant effect on the financial statements at the time of occurrence or on future operations of the Company. There have been no subsequent events since the balance sheet date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_845_eus-gaap--SegmentReportingPolicyPolicyTextBlock_z5R7Hg6jCill" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_868_znKmIjgpkxkk">Segment Reporting</span></span> – The Company operates as one business, a vertically integrated provider of prepaid card products and processing services. The Company’s chief operating decision maker (“CODM”), who is the Company’s chief executive officer, utilizes a consolidated approach to assess the performance of and allocate resources to the business. Accordingly, management has concluded that the Company consists of a <span id="xdx_90B_eus-gaap--NumberOfOperatingSegments_dxL_uInteger_c20260101__20260630_zNrAcipNkh9i" title="Number of operating segments::XDX::1"><span style="-sec-ix-hidden: xdx2ixbrl0611">single</span></span> operating segment and <span id="xdx_90A_eus-gaap--NumberOfReportableSegments_dxL_uInteger_c20260101__20260630_zHM6UZFJL9bl" title="Number of reportable segments::XDX::1"><span style="-sec-ix-hidden: xdx2ixbrl0613">single</span></span> reportable segment for accounting and financial reporting purposes.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The CODM regularly assesses the performance of the single operating and reporting segment based on consolidated net income. The CODM reviews expenses at a level consistent with those reported in the Company’s consolidated statements of operations. All significant expense categories are reflected in the consolidated statements of operations. The measure of segment assets is reflected in the consolidated balance sheets as total assets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_841_eus-gaap--UseOfEstimates_zFbmhWqZXFP9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86C_zofhCoevyMB2">Use of Estimates</span></span> – The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect (i) the reported amounts of assets and liabilities, (ii) the disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and (iii) the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_849_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_ztoYqA0ybvJe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_865_zOB7rkbWpPfh">Cash and Cash Equivalents</span></span> – The Company considers all highly liquid investments purchased with an original maturity of three months or less at the time of purchase to be cash equivalents for the purposes of the statement of cash flows. The Company had <span id="xdx_90A_eus-gaap--CashEquivalentsAtCarryingValue_iI_do_c20260630_zjOacgejHvlj" title="Cash equivalents"><span id="xdx_906_eus-gaap--CashEquivalentsAtCarryingValue_iI_do_c20251231_zzo9wEGRBOPk" title="Cash equivalents">no</span></span> cash equivalents at June 30, 2026 and December 31, 2025, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_841_ecustom--RestrictedCashPolicyPolicyTextBlock_zpbN4uoD5P6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86E_zlwvKHJEMFbe">Restricted Cash</span></span> – At June 30, 2026 and December 31, 2025, restricted cash consisted of funds held specifically for our card product and pharma patient affordability programs that are contractually restricted to use. The Company includes changes in restricted cash balances with cash and cash equivalents when reconciling the beginning and ending total amounts in our condensed consolidated statements of cash flows.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84D_eus-gaap--ReceivablesPolicyTextBlock_zI4RLDZ9kSxk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86E_zm3x6Ts6hk8l">Reimbursement Receivables</span></span> – At June 30, 2026 and December 31, 2025, accounts receivable included $<span id="xdx_908_eus-gaap--AccountsReceivableNetCurrent_iI_c20260630__us-gaap--TransactionTypeAxis__custom--ReimbursementReceivablesMember_z2OVeOhl7m2g" title="Accounts receivable">88,779,628</span> and $<span id="xdx_90A_eus-gaap--AccountsReceivableNetCurrent_iI_c20251231__us-gaap--TransactionTypeAxis__custom--ReimbursementReceivablesMember_zTiomLYVlIci" title="Accounts receivable">62,366,232</span>, respectively, of customer reimbursement balances of pass-through claims, which are fully offset in accounts payable and accrued liabilities. Accounts receivable also include accruals and trade receivables for program management and processing fees that have terms pursuant to their related contracts.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company applied current accounting guidance to evaluate whether its accounts receivable balances were subject to credit losses. A combination of aging and loss-rate methodologies was used to estimate current expected credit losses. In developing this estimate, the Company considered a broad range of information, including historical loss experience adjusted for current conditions and expectations of future trends. The evaluation also incorporated qualitative and quantitative risk factors such as the age of receivable balances, expected timing of payment, contract terms and conditions, geographic risk and relevant industry or economic trends. Based on this assessment, the Company concluded that any potential credit loss estimate and related allowance would be immaterial and, therefore, no allowance was recorded.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_846_eus-gaap--ConcentrationRiskCreditRisk_zQrNUyP7ZRrf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_862_zEjXR4IRS8jf">Concentrations of Credit Risk</span></span> – Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and restricted cash. The Company maintains its cash and cash equivalents and restricted cash in various bank accounts primarily with one financial institution in the United States, which at times may exceed federally insured limits. If this financial institution were to be placed into receivership, we may be unable to access the cash we have on deposit. If we are unable to access our cash and cash equivalents as needed, our financial position and ability to operate our business could be adversely affected. The Company has not experienced any losses, nor does it anticipate any losses with respect to such accounts. At June 30, 2026 and December 31, 2025, the Company had approximately $<span id="xdx_904_eus-gaap--CashUninsuredAmount_iI_c20260630_z3SmFAPp5AK9" title="Cash in excess of federally insured limits">2,616,488</span> and $<span id="xdx_907_eus-gaap--CashUninsuredAmount_iI_c20251231_zvECSWw3MCji" title="Cash in excess of federally insured limits">1,427,627</span>, respectively, in excess of federally insured bank account limits. In February of 2024, the Company initiated a program with one of our financial institutions called deposit swapping, where the financial institution utilizes a third-party who is participating in reciprocal deposit networks. This program is an alternative way for our financial institution to offer us full Federal Deposit Insurance Corporation (“FDIC”) insurance on deposits over $250,000. Under this program, deposit networks divide uninsured deposits into smaller units and distribute these monies among participating banks in the network where the monies are fully FDIC insured.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of June 30, 2026, the Company also had a concentration of accounts receivable risk, one pharma patient affordability customer individually represented <span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20260101__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OnePharmaPatientCustomerMember_zPkyQBnKBhm6" title="Concentration risk, percentage">36</span>% of our accounts receivable balance. One pharma patient affordability customer individually represented <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OnePharmaPatientCustomerMember_zyfZvlrURUGl" title="Concentration risk, percentage">31</span>% of our accounts receivable balance on December 31, 2025. These accounts receivable balances relate to pass-through claim reimbursements that have been paid on behalf of the pharma program customers.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84A_eus-gaap--BusinessCombinationsPolicy_ziWA1MxpXDJ7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_863_z0eFvs0oQGRa">Business Combinations</span></span> – The Company accounts for business combinations using the acquisition method. As of the acquisition date, the acquirer recognizes, separately from goodwill, the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree. Goodwill is initially measured at cost, being the excess of the cost of acquisition over the fair value of the net identifiable assets acquired and liabilities assumed. The cost of an acquisition is measured as the aggregate of the consideration transferred, measured at acquisition date fair value and the amount of any non-controlling interest in the acquiree. If the cost of acquisition is lower than the fair value of the net identifiable assets, the difference is recognized in profit. Acquisition costs are expensed as incurred.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_845_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_z2fSPhyJEqF" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86B_z8sqXBCrEXT8">Fixed Assets</span></span> – Fixed assets are stated at cost less accumulated depreciation. Depreciation is principally recorded using the straight-line method over the estimated useful life of the asset, which is generally <span id="xdx_902_ecustom--PropertyPlantAndEquipmentEstimatedUsefulLives1_c20260101__20260630_zDFwL75Fj9Nh" title="Estimated useful life">3 to 10 years</span>. The cost of repairs and maintenance is charged to expense as incurred. Leasehold improvements are capitalized and depreciated over the shorter of the remaining lease term or the estimated useful life of the improvements. Expenditures for property betterments and renewals are capitalized. Upon the sale or other disposition of a depreciable asset, cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in other income (expense).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company periodically evaluates whether events and circumstances have occurred that may warrant revision of the estimated useful life of fixed assets or whether the remaining balance of fixed assets should be evaluated for possible impairment. The Company uses an estimate of the related undiscounted cash flows over the remaining life of the fixed assets in measuring their recoverability.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_845_eus-gaap--IntangibleAssetsFiniteLivedPolicy_zSboKamZ7ZJ6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86D_zwauKUyaN029">Intangible Assets</span></span> – For intangible assets, the Company recognizes an impairment loss if the carrying amount of the intangible asset is not recoverable and exceeds its fair value. The carrying amount of the intangible asset is considered not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use of the asset.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Intangible assets with an indefinite-life are not amortized. Intangible assets with a finite life are amortized on a straight-line basis over their estimated useful lives, which are generally <span id="xdx_908_ecustom--FiniteLivedIntangibleAssetUsefulLife1_c20260101__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--IntangibleAssetsMember_zQjzVJwFkCYg" title="Intangible asset useful life">3 to 30 years</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Goodwill</i> – Our methodology for allocating the purchase price relating to purchase acquisitions is determined through established valuation techniques. Goodwill represents a residual value as of the acquisition date, which in most cases results in measuring goodwill as an excess of the purchase consideration transferred plus the fair value of any noncontrolling interest in the acquired company over the fair value of net assets acquired, including contingent consideration. We perform goodwill impairment tests on an annual basis, evaluated at a single reporting unit in the fourth fiscal quarter and between annual tests in certain circumstances. The assessment of fair value for goodwill and purchased intangible assets is based on factors that market participants would use in an orderly transaction in accordance with the accounting guidance for the fair value measurement of non-financial assets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of June 30, 2026 and December 31, 2025, goodwill recorded in the condensed consolidated balance sheets totaled $<span id="xdx_90A_eus-gaap--Goodwill_iI_c20260630_zdFxYoK997Wb" title="Goodwill"><span id="xdx_90B_eus-gaap--Goodwill_iI_c20251231_zpUzN0hoG1r1" title="Goodwill">4,487,637</span></span>, reflecting no change during the three and six months ended June 30, 2026. This goodwill arose from the Company's acquisition of Gamma Innovation LLC on March 19, 2025 (see “Note 2 – ACQUISITION” in the notes to the accompanying condensed consolidated financial statements). The fair value of the Company's reporting unit is estimated using assumptions based on operating results, market conditions, industry trends, and other relevant factors. Changes in these estimates and assumptions could materially affect the determination of fair value and the assessment of goodwill impairment. For the three and six months ended June 30, 2026, management performed a qualitative assessment and concluded that it is more likely than not that goodwill was not impaired.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Internally Developed Software Costs – </i>Computer software development costs are generally expensed as incurred. However, costs related to software developed for internal use, for resale, or for website development may be capitalized when they meet the criteria outlined below. These costs include compensation and related expenses, hardware and software costs and expenditures incurred in developing features and functionality.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For computer software developed or obtained for internal use, costs that are incurred in the preliminary project and post implementation stages of software development are expensed as incurred. Costs incurred during the application and development stage are capitalized. Capitalized costs are amortized using the straight-line method over a three-year estimated useful life, beginning in the period in which the software is available for use.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Costs incurred to develop software products for sale, lease or other marketing are expensed as incurred until technological feasibility is established. Once technological feasibility has been established, qualifying development costs are capitalized until the product is available for general release to customers. Capitalized costs are amortized using the straight-line method over a 10-year estimated useful life.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Contract Assets</i> – Incremental costs to obtain or fulfill a contract with a customer are capitalized. The Company determines the costs that are incremental by confirming the costs (i) are directly related to a customer’s contract, (ii) generate or enhance resources to fulfill contract performance obligations in the future, and (iii) are recoverable. Amortization is on a straight-line basis generally over <span id="xdx_900_ecustom--FiniteLivedIntangibleAssetUsefulLife1_c20260101__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ContractAssetsMember_zyvgUOd8fcg5" title="Intangible asset useful life">three to five years</span>, beginning when goods and services are transferred to the customer or group of customers.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Hosting Implementation</i> <i>–</i> Costs to implement the cloud computing arrangements (the “hosting site”) are accounted for by following the same model as internally developed software costs. Costs that are incurred in the preliminary project and post implementation stages of hosting development are expensed when they are incurred. Costs incurred during the application and development stage are capitalized. Capitalized costs are amortized using the straight-line method over a <span id="xdx_904_ecustom--FiniteLivedIntangibleAssetUsefulLife1_c20260101__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--HostingImplementationMember_zoV2OSNogz07" title="Intangible asset useful life">three-year</span> estimated useful life, beginning in the period when the hosting site is available for use.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84D_ecustom--CustomerCardFundingPolicyTextBlock_zLx5m7SPzWT7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_868_zqnpX6gVRby9">Customer Card Funding</span></span> – As of June 30, 2026 and December 31, 2025, customer card funding represents funds loaded or available to be loaded on cards for the Company’s card product programs, or funds available to cover reimbursement claims for the Company’s pharma patient affordability programs.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_845_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zORpBZ7u4Ofh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_865_zxAt0FLcr0o8">Fair Value of Financial Instruments</span></span> – Under applicable accounting guidance, fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company determines the fair values of our financial instruments based on the fair value hierarchy established under applicable accounting guidance which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The following describes the three-level hierarchy:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities. Level 1 assets and liabilities include debt and equity securities. We currently do not have any assets or liabilities in this category.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Level 2 – Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities, quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. We currently do not have any assets or liabilities in this category.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the overall fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments for which the determination of fair value requires significant management judgment or estimation. The fair value for such assets and liabilities is generally determined using pricing models, market comparables, discounted cash flow methodologies or similar techniques that incorporate the assumptions a market participant would use in pricing the asset or liability.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company's contingent consideration liability is measured at fair value on a recurring basis and is classified within Level 3 of the fair value hierarchy. Changes in fair value of contingent consideration are recorded in the consolidated statements of operations. The fair value is estimated using a Monte Carlo simulation model based on projected revenues, the Company's common stock price, and expected payout scenarios. Significant unobservable inputs include forecasted revenues, revenue volatility, probability of achieving performance targets, and a continuous risk-free discount rate.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the three and six months ended June 30, 2026, the Company recognized a $<span id="xdx_907_eus-gaap--BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1_c20260401__20260630__us-gaap--NatureOfExpenseAxis__custom--SellingGeneralAndAdministrativeExpenseMember_zVmNevD3nvrl" title="Change in fair value of contingent consideration"><span id="xdx_905_eus-gaap--BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1_c20260101__20260630__us-gaap--NatureOfExpenseAxis__custom--SellingGeneralAndAdministrativeExpenseMember_zX1T5spvvRj7" title="Change in fair value of contingent consideration">990,000</span></span> fair value adjustment, recorded as a reduction to selling, general and administrative expense in the condensed consolidated statements of operations, due to a decrease in the fair value of the contingent consideration liability, or earn-out, related to the March 19, 2025 acquisition of substantially all assets of Gamma Innovation LLC. The contingent consideration was classified as a Level 3 liability and was valued at each measurement date using a Monte Carlo simulation model. Significant unobservable inputs included management's projected revenue growth rate for the acquired technologies, a revenue volatility assumption, continuous revenue discount rate, and the Company's common stock price. As of June 30, 2026, management determined that the fair value of the contingent consideration liability was $<span id="xdx_90B_eus-gaap--BusinessCombinationContingentConsiderationLiability_iI_c20260630_z92ZpbYRh0gh" title="Contingent consideration liability">0</span>. This determination reflects actual revenue through June 30, 2026, which was materially below the level required to achieve the $<span id="xdx_900_eus-gaap--BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual_pn6n6_c20260101__20260630_zyVnPToV0mHk" title="Actual revenue">20</span>.0 million per-tranche revenue thresholds during the remaining earn-out period ending March 19, 2030.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 30, 2026, the Company and Gamma Innovation LLC entered into an agreement to terminate the contingent consideration “earn-out” and no further consideration is or will be payable to Gamma Innovation LLC. The termination did not result in any incremental gain or loss, as the liability had already been reduced to $<span id="xdx_90D_eus-gaap--DebtSecuritiesRealizedGainLoss_c20260101__20260630__dei--LegalEntityAxis__custom--GammaInnovationLLCMember_z7M6e5jMYaSe" title="Fair value gain or loss liability">0</span> in connection with the fair value determination described above. Concurrently with the termination of the contingent consideration, the Company entered into an agreement to grant restricted stock units to an employee who also is the principal owner of Gamma Innovation LLC, contingent upon stockholder approval of an increase in shares authorized under the 2023 Equity Incentive Plan. The Company intends to seek such approval at its next annual meeting, expected to be held on or before June 30, 2027. The Company has determined that no grant date has occurred under ASC 718, Compensation—Stock Compensation, and no compensation cost has been recognized as of June 30, 2026.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The opening and closing balances of the contingent consideration (earn-out) liability are as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionContingentConsiderationTextBlock_z0gmtYzzG3ib" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT POLICIES (Details - Contingent consideration (earn-out) liability)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BD_zxtK0z27nmpd" style="display: none">Schedule of contingent consideration liability</span></td><td> </td> <td colspan="3" id="xdx_49D_20260101__20260630_zv2NLikuMtqk" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><p style="margin-top: 0; margin-bottom: 0">Six Months Ended</p> <p style="margin-top: 0; margin-bottom: 0">June 30, 2026</p></td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_409_eus-gaap--BusinessCombinationContingentConsiderationLiability_iS_zVFCoiGZUcrf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%">Beginning January 1, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">990,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1_zOBQz0T5IByk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in fair value</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(990,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_ecustom--BusinessAcquisitionContingencyAmountOfSettlement_d0_zQrdhHKGPRvg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Settlement (termination of earn-out)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationContingentConsiderationLiability_iE_zWSAry8yt7E7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending, June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A0_zZ0sD1sY7Ued" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84A_eus-gaap--EarningsPerSharePolicyTextBlock_zPrPNX6jHA3e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_866_z7OqoUXnVHh3">Earnings Per Share</span></span> – Basic earnings per share exclude any dilutive effects of options, warrants and convertible securities. Basic earnings per share is computed using the weighted-average number of common shares outstanding during the applicable period. Diluted earnings per share is computed using the weighted-average number of common and common stock equivalent shares outstanding during the period using the treasury stock method. Common stock equivalent shares are excluded from the computation if their effect on the diluted earnings per share calculation is anti-dilutive.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_844_eus-gaap--RevenueRecognitionPolicyTextBlock_zgkzD89bfTA4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86F_zRAZlDuNLzUj">Revenue and Expense Recognition</span></span> – In determining when and how revenue is recognized from contracts with customers, the Company performs the following five-step analysis: (i) identification of contracts with customers; (ii) determination of performance obligations; (iii) measurement of the transaction price; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company generates revenues from plasma card programs through fees generated from cardholder fees and interchange fees. Revenues from pharma programs are generated through card program management fees, transaction claims processing fees, interchange fees, customer support fees and other billable services. Other revenues are generated through cardholder fees, interchange fees, program management fees, load fees, settlement income and breakage. Life science software technology solution revenues, acquired through our Gamma Innovation LLC acquisition, are generated through subscriptions to its cloud-based software platform and related professional services.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Plasma and pharma program revenues include both fixed and variable components. Cardholder fees represent an obligation to the cardholder based on a per transaction basis and are recognized at a point in time when the performance obligation is fulfilled. Card program management fees and transaction claims processing fees include an obligation to our program sponsors and are generally recognized when earned on a monthly basis and are typically due pursuant to the contract terms. The Company uses the output method to recognize card program management fee revenue at the amount of consideration to which an entity has a right to invoice. The performance obligation is satisfied when the services are transferred to the customer which the Company determined to be monthly, as the customer simultaneously receives and consumes the benefit from the Company’s performance. Interchange fees are earned when customer-issued cards are processed through card payment networks as the nature of our promise to the customer is that we stand ready to process transactions at the customer’s requests on a daily basis over the contract term. Since the timing and quantity of transactions to be processed by us are not determinable, we view interchange fees to comprise an obligation to stand ready to process as many transactions as the customer requests. Accordingly, the promise to stand ready is accounted for as a single series performance obligation. The Company uses the right to invoice practical expedient and recognizes interchange fee revenue concurrent with the processing of card transactions. Interchange fees are settled in accordance with the card payment network terms and conditions, which is typically within a few days.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The portion of the dollar value of prepaid-stored value cards that consumers do not ultimately redeem are referred to as breakage. In certain card programs where we hold the cardholder funds and expect to be entitled to a breakage amount, we recognize revenue using estimated breakage rates ratably over the estimated card life; provided that a significant reversal of the amount of breakage revenue recognized is not probable, and record adjustments to such estimates when redemption is remote or we are legally defeased of the obligation, if applicable. For each program, we utilize a third party to estimate breakage rates based on historical redemption patterns, market-specific trends, escheatment rules and existing economic conditions. The Company accounts for breakage in accordance with Accounting Standards Update (“ASU”) 2016-04, <i>Liabilities—Extinguishment of Liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Cards </i>for the recognition of such revenue. Breakage revenue is recorded in other revenue on the consolidated statements of operations and was $<span id="xdx_906_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20260401__20260630__srt--ProductOrServiceAxis__custom--BreakageRevenueMember_ztqoNze357X7" title="Revenues">75,632</span> and $<span id="xdx_90C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20260101__20260630__srt--ProductOrServiceAxis__custom--BreakageRevenueMember_zJUTAMyaobTe" title="Revenues">187,678</span> for the three and six months ended June 30, 2026, respectively. Breakage revenue was $<span id="xdx_904_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250401__20250630__srt--ProductOrServiceAxis__custom--BreakageRevenueMember_z3hGX6IRs96h" title="Revenues">54,934</span> and $<span id="xdx_908_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250101__20250630__srt--ProductOrServiceAxis__custom--BreakageRevenueMember_zuD5fiEEQfq8" title="Revenues">156,124</span> for the three and six months ended June 30, 2025, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company utilizes the remote method of revenue recognition for settlement income whereby the unspent card balances will be recognized as revenue at the expiration of the cards or the respective card program. The Company records all revenue on a gross basis since it is the primary obligor and establishes the price in the contract arrangement with its customers. The Company is currently under no obligation to refund any fees, and the Company does not currently have any obligations for disputed claim settlements. Settlement income was $<span id="xdx_908_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20260401__20260630__srt--ProductOrServiceAxis__custom--SettlementRevenueMember_zNhS89e6D95c" title="Revenues"><span id="xdx_90B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20260101__20260630__srt--ProductOrServiceAxis__custom--SettlementRevenueMember_zeFNdsh41mlb" title="Revenues">0</span></span> for the three and six months ended June 30, 2026 and $<span id="xdx_90A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250401__20250630__srt--ProductOrServiceAxis__custom--SettlementRevenueMember_z7nmVrkatG24" title="Revenues"><span id="xdx_905_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250101__20250630__srt--ProductOrServiceAxis__custom--SettlementRevenueMember_zRR0pPhtrHpl" title="Revenues">0</span></span> for the three and six months ended June 30, 2025.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognizes revenue from subscription and hosting service arrangements, under which customers receive continuous access to Company-hosted data and software tools, together with related maintenance and support. These arrangements represent single performance obligations satisfied over time, as the services are substantially the same and are transferred to the customer using the same pattern over the applicable contract term. Revenue is recognized ratably over the respective service periods. These revenue streams were not material to the Company's condensed consolidated financial statements for the period presented.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Cost of revenues is comprised of transaction processing fees, data connectivity and data center expenses, network fees, bank fees, card production and postage costs, customer service, program management, application integration setup, fraud charges and sales and commission expense.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84D_eus-gaap--LesseeLeasesPolicyTextBlock_z9xOy11uL7H2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86D_zBdqLsjoO5tc">Operating Leases</span></span> – The Company determines if a contract is or contains a leasing element at contract inception or the date in which a modification of an existing contract occurs. In order for a contract to be considered a lease, the contract must transfer the right to control the use of an identified asset for a period of time in exchange for consideration. Control is determined to have occurred if the lessee has the right to (i) obtain substantially all of the economic benefits from the use of the identified asset throughout the period of use and (ii) direct the use of the identified asset.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In determining the present value of lease payments at lease commencement date, the Company utilizes its incremental borrowing rate based on the information available, unless the rate implicit in the lease is readily determinable. Certain lease contracts include obligations to pay for other services, such as maintenance and repairs. We account for these other services as a non-lease component of the lease and they are not considered when accounting for the lease. The liability for operating leases is based on the present value of future lease payments. Operating lease expenses are recorded as rent expense, which is included within selling, general and administrative expenses within the condensed consolidated statements of operations and presented as operating cash outflows within the condensed consolidated statements of cash flows.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Leases with an initial term of 12 months or less are not recorded on the balance sheet, with lease expense for these leases recognized on a straight-line basis over the lease term.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84F_eus-gaap--CompensationRelatedCostsPolicyTextBlock_z28Tdv2HVia1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86A_zwGu7XgCVaG">Stock-Based Compensation</span></span> – The Company recognizes compensation expense for all restricted stock awards and stock options. The fair value of restricted stock awards is measured using the grant date trading price of our stock. The fair value of stock options is estimated at the grant date using the Black-Scholes option-pricing model, and the portion that is ultimately expected to vest is recognized as compensation cost over the requisite service period. We have elected to recognize compensation expense for all options with graded vesting on a straight-line basis over the vesting period of the entire option. The determination of fair value using the Black-Scholes pricing model is affected by our stock price as well as assumptions regarding a number of complex and subjective variables, including expected stock price volatility and the risk-free interest rate.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84A_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zDALYnV2BeDd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86F_z2x9vxZpmcw7">Recently Adopted Accounting Pronouncement</span></span> – In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-09, “<i>Income Taxes – Improvements to Income Tax Disclosures</i>”, requiring enhancements and further transparency to certain income tax disclosures, most notably the tax rate reconciliation and income taxes paid. This ASU is effective for fiscal years beginning after December 15, 2024 on a prospective basis and retrospective application is permitted. We adopted ASU 2023-09 effective December 31, 2025 and applied it retrospectively to all periods presented in the financial statements. The adoption resulted in expanded disclosures of the components of the reconciliation between income tax expense and statutory expectations as well as expanded disclosures of income taxes paid. See "Note 11—INCOME TAX" for further information. Because the ASU affects disclosures only, the adoption did not affect the Company’s consolidated statements of operations or consolidated balance sheets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In July 2025, the FASB issued ASU 2025-05, “<i>Financial Instruments — Credit Losses (Topic 326) – Measurement of Credit Losses for Accounts Receivable and Contract Assets</i>” (“ASU 2025-05”), which provides a practical expedient for estimating expected credit losses for current accounts receivable and current contract assets. ASU 2025-05 will be effective for annual periods beginning after December 15, 2025, and interim periods within those annual reporting periods and should be applied prospectively. The Company is currently evaluating the impact that this guidance will have on the Company's consolidated financial statements and related disclosures.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_840_ecustom--RecentlyIssuedAccountingPronouncementNotYetAdoptedPolicyTextBlock_z6HP1Grhozi5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86D_z76KFRpS2fG7">Recently Issued Accounting Pronouncement Not Yet Adopted</span></span> – In November 2024, the FASB issued ASU 2024-03, “<i>Disaggregation of Income Statement Expenses</i>,” which requires disclosure in the notes to financial statements of specified information about certain costs and expenses. The amendments in this update are effective for fiscal years beginning after December 15, 2026. Early adoption is permitted. The amendments should be applied either prospectively to the financial statements issued for reporting periods after the effective date of this update or retrospectively to any or all prior periods presented in the financial statements. We are currently evaluating the potential effects of ASU 2024-03 on our consolidated financial statements and related disclosures.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In September 2025, the FASB issued ASU 2025-06, "<i>Targeted Improvements to the Accounting for Internal-Use Software</i>," which simplifies the capitalization guidance by removing all references to software development project stages, so that the guidance is neutral to different software development methods. The amendments in this update are effective for annual periods beginning after December 15, 2027. Early adoption is permitted. The amendments should be applied either retrospectively or prospectively to software costs incurred after the adoption date or on a modified prospective basis. We are currently evaluating the potential effects of ASU 2025-06 on our consolidated financial statements and related disclosures.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In December 2025, the FASB issued ASU 2025-11, “<i>Interim Reporting (Topic 270) –Narrow-Scope Improvements</i>”. The amendments are intended to improve the clarity and navigability of interim reporting requirements within Topic 270 by clarifying when interim reporting guidance applies, enhancing the organization of required interim disclosures and specifying the form and content of interim financial statements. The guidance responds to stakeholder feedback that existing interim reporting requirements were difficult to navigate because of the historical origins and accumulated amendments within Topic 270. ASU 2025-11 adds a disclosure principle requiring entities to disclose events that occur after the end of the most recent annual reporting period that have a material impact on the entity. The amendments also introduce a comprehensive list of required interim disclosures drawn from various codification topics and clarify the presentation requirements for interim financial statements, including condensed financial statements and accompanying footnotes. Importantly, the ASU does not change the fundamental nature of interim reporting nor expand or reduce existing disclosure requirements; rather, it improves clarity and consistency across entities that issue interim financial statements in accordance with GAAP. ASU 2025-11 is effective for the Company for interim reporting periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted, and the amendments may be applied either prospectively or retrospectively. The Company is currently evaluating the impact of ASU 2025-11 and does not expect the adoption to have a material effect on its consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_840_eus-gaap--BusinessDescriptionAndAccountingPoliciesTextBlock_zEqoMYE8mvM5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_865_zPDpMD9L7Dkf">About Paysign, Inc.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Paysign, Inc. (the “Company,” “Paysign,” “we” or “our”) was incorporated on August 24, 1995, and trades under the symbol PAYS on The Nasdaq Stock Market LLC. Paysign is a provider of prepaid card programs, comprehensive patient affordability offerings, life science software technology solutions, digital banking services and integrated payment processing designed for businesses, consumers and government entities. Headquartered in Nevada, the Company creates customized, innovative payment solutions for clients across all industries, including pharmaceutical, healthcare, hospitality and retail.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_843_eus-gaap--ConsolidationPolicyTextBlock_z5JkUnjZdlx" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86F_zcXl4A6Fgxv4">Principles of Consolidation</span></span> – The condensed consolidated financial statements include the accounts of the Company and its subsidiaries. All significant intercompany balances and transactions have been eliminated.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84F_eus-gaap--SubsequentEventsPolicyPolicyTextBlock_z43bScxAFte" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_869_zOel2Gw5aIH2">Subsequent Events</span></span> – The Company discloses subsequent events that provide evidence about conditions that did not change the condensed consolidated financial statements at the balance sheet date but have a significant effect on the financial statements at the time of occurrence or on future operations of the Company. There have been no subsequent events since the balance sheet date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_845_eus-gaap--SegmentReportingPolicyPolicyTextBlock_z5R7Hg6jCill" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_868_znKmIjgpkxkk">Segment Reporting</span></span> – The Company operates as one business, a vertically integrated provider of prepaid card products and processing services. The Company’s chief operating decision maker (“CODM”), who is the Company’s chief executive officer, utilizes a consolidated approach to assess the performance of and allocate resources to the business. Accordingly, management has concluded that the Company consists of a <span id="xdx_90B_eus-gaap--NumberOfOperatingSegments_dxL_uInteger_c20260101__20260630_zNrAcipNkh9i" title="Number of operating segments::XDX::1"><span style="-sec-ix-hidden: xdx2ixbrl0611">single</span></span> operating segment and <span id="xdx_90A_eus-gaap--NumberOfReportableSegments_dxL_uInteger_c20260101__20260630_zHM6UZFJL9bl" title="Number of reportable segments::XDX::1"><span style="-sec-ix-hidden: xdx2ixbrl0613">single</span></span> reportable segment for accounting and financial reporting purposes.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The CODM regularly assesses the performance of the single operating and reporting segment based on consolidated net income. The CODM reviews expenses at a level consistent with those reported in the Company’s consolidated statements of operations. All significant expense categories are reflected in the consolidated statements of operations. The measure of segment assets is reflected in the consolidated balance sheets as total assets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_841_eus-gaap--UseOfEstimates_zFbmhWqZXFP9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86C_zofhCoevyMB2">Use of Estimates</span></span> – The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect (i) the reported amounts of assets and liabilities, (ii) the disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and (iii) the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_849_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_ztoYqA0ybvJe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_865_zOB7rkbWpPfh">Cash and Cash Equivalents</span></span> – The Company considers all highly liquid investments purchased with an original maturity of three months or less at the time of purchase to be cash equivalents for the purposes of the statement of cash flows. The Company had <span id="xdx_90A_eus-gaap--CashEquivalentsAtCarryingValue_iI_do_c20260630_zjOacgejHvlj" title="Cash equivalents"><span id="xdx_906_eus-gaap--CashEquivalentsAtCarryingValue_iI_do_c20251231_zzo9wEGRBOPk" title="Cash equivalents">no</span></span> cash equivalents at June 30, 2026 and December 31, 2025, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 0 0 <p id="xdx_841_ecustom--RestrictedCashPolicyPolicyTextBlock_zpbN4uoD5P6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86E_zlwvKHJEMFbe">Restricted Cash</span></span> – At June 30, 2026 and December 31, 2025, restricted cash consisted of funds held specifically for our card product and pharma patient affordability programs that are contractually restricted to use. The Company includes changes in restricted cash balances with cash and cash equivalents when reconciling the beginning and ending total amounts in our condensed consolidated statements of cash flows.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84D_eus-gaap--ReceivablesPolicyTextBlock_zI4RLDZ9kSxk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86E_zm3x6Ts6hk8l">Reimbursement Receivables</span></span> – At June 30, 2026 and December 31, 2025, accounts receivable included $<span id="xdx_908_eus-gaap--AccountsReceivableNetCurrent_iI_c20260630__us-gaap--TransactionTypeAxis__custom--ReimbursementReceivablesMember_z2OVeOhl7m2g" title="Accounts receivable">88,779,628</span> and $<span id="xdx_90A_eus-gaap--AccountsReceivableNetCurrent_iI_c20251231__us-gaap--TransactionTypeAxis__custom--ReimbursementReceivablesMember_zTiomLYVlIci" title="Accounts receivable">62,366,232</span>, respectively, of customer reimbursement balances of pass-through claims, which are fully offset in accounts payable and accrued liabilities. Accounts receivable also include accruals and trade receivables for program management and processing fees that have terms pursuant to their related contracts.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company applied current accounting guidance to evaluate whether its accounts receivable balances were subject to credit losses. A combination of aging and loss-rate methodologies was used to estimate current expected credit losses. In developing this estimate, the Company considered a broad range of information, including historical loss experience adjusted for current conditions and expectations of future trends. The evaluation also incorporated qualitative and quantitative risk factors such as the age of receivable balances, expected timing of payment, contract terms and conditions, geographic risk and relevant industry or economic trends. Based on this assessment, the Company concluded that any potential credit loss estimate and related allowance would be immaterial and, therefore, no allowance was recorded.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 88779628 62366232 <p id="xdx_846_eus-gaap--ConcentrationRiskCreditRisk_zQrNUyP7ZRrf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_862_zEjXR4IRS8jf">Concentrations of Credit Risk</span></span> – Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and restricted cash. The Company maintains its cash and cash equivalents and restricted cash in various bank accounts primarily with one financial institution in the United States, which at times may exceed federally insured limits. If this financial institution were to be placed into receivership, we may be unable to access the cash we have on deposit. If we are unable to access our cash and cash equivalents as needed, our financial position and ability to operate our business could be adversely affected. The Company has not experienced any losses, nor does it anticipate any losses with respect to such accounts. At June 30, 2026 and December 31, 2025, the Company had approximately $<span id="xdx_904_eus-gaap--CashUninsuredAmount_iI_c20260630_z3SmFAPp5AK9" title="Cash in excess of federally insured limits">2,616,488</span> and $<span id="xdx_907_eus-gaap--CashUninsuredAmount_iI_c20251231_zvECSWw3MCji" title="Cash in excess of federally insured limits">1,427,627</span>, respectively, in excess of federally insured bank account limits. In February of 2024, the Company initiated a program with one of our financial institutions called deposit swapping, where the financial institution utilizes a third-party who is participating in reciprocal deposit networks. This program is an alternative way for our financial institution to offer us full Federal Deposit Insurance Corporation (“FDIC”) insurance on deposits over $250,000. Under this program, deposit networks divide uninsured deposits into smaller units and distribute these monies among participating banks in the network where the monies are fully FDIC insured.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of June 30, 2026, the Company also had a concentration of accounts receivable risk, one pharma patient affordability customer individually represented <span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20260101__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OnePharmaPatientCustomerMember_zPkyQBnKBhm6" title="Concentration risk, percentage">36</span>% of our accounts receivable balance. One pharma patient affordability customer individually represented <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OnePharmaPatientCustomerMember_zyfZvlrURUGl" title="Concentration risk, percentage">31</span>% of our accounts receivable balance on December 31, 2025. These accounts receivable balances relate to pass-through claim reimbursements that have been paid on behalf of the pharma program customers.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 2616488 1427627 0.36 0.31 <p id="xdx_84A_eus-gaap--BusinessCombinationsPolicy_ziWA1MxpXDJ7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_863_z0eFvs0oQGRa">Business Combinations</span></span> – The Company accounts for business combinations using the acquisition method. As of the acquisition date, the acquirer recognizes, separately from goodwill, the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree. Goodwill is initially measured at cost, being the excess of the cost of acquisition over the fair value of the net identifiable assets acquired and liabilities assumed. The cost of an acquisition is measured as the aggregate of the consideration transferred, measured at acquisition date fair value and the amount of any non-controlling interest in the acquiree. If the cost of acquisition is lower than the fair value of the net identifiable assets, the difference is recognized in profit. Acquisition costs are expensed as incurred.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_845_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_z2fSPhyJEqF" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86B_z8sqXBCrEXT8">Fixed Assets</span></span> – Fixed assets are stated at cost less accumulated depreciation. Depreciation is principally recorded using the straight-line method over the estimated useful life of the asset, which is generally <span id="xdx_902_ecustom--PropertyPlantAndEquipmentEstimatedUsefulLives1_c20260101__20260630_zDFwL75Fj9Nh" title="Estimated useful life">3 to 10 years</span>. The cost of repairs and maintenance is charged to expense as incurred. Leasehold improvements are capitalized and depreciated over the shorter of the remaining lease term or the estimated useful life of the improvements. Expenditures for property betterments and renewals are capitalized. Upon the sale or other disposition of a depreciable asset, cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in other income (expense).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company periodically evaluates whether events and circumstances have occurred that may warrant revision of the estimated useful life of fixed assets or whether the remaining balance of fixed assets should be evaluated for possible impairment. The Company uses an estimate of the related undiscounted cash flows over the remaining life of the fixed assets in measuring their recoverability.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 3 to 10 years <p id="xdx_845_eus-gaap--IntangibleAssetsFiniteLivedPolicy_zSboKamZ7ZJ6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86D_zwauKUyaN029">Intangible Assets</span></span> – For intangible assets, the Company recognizes an impairment loss if the carrying amount of the intangible asset is not recoverable and exceeds its fair value. The carrying amount of the intangible asset is considered not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use of the asset.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Intangible assets with an indefinite-life are not amortized. Intangible assets with a finite life are amortized on a straight-line basis over their estimated useful lives, which are generally <span id="xdx_908_ecustom--FiniteLivedIntangibleAssetUsefulLife1_c20260101__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--IntangibleAssetsMember_zQjzVJwFkCYg" title="Intangible asset useful life">3 to 30 years</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Goodwill</i> – Our methodology for allocating the purchase price relating to purchase acquisitions is determined through established valuation techniques. Goodwill represents a residual value as of the acquisition date, which in most cases results in measuring goodwill as an excess of the purchase consideration transferred plus the fair value of any noncontrolling interest in the acquired company over the fair value of net assets acquired, including contingent consideration. We perform goodwill impairment tests on an annual basis, evaluated at a single reporting unit in the fourth fiscal quarter and between annual tests in certain circumstances. The assessment of fair value for goodwill and purchased intangible assets is based on factors that market participants would use in an orderly transaction in accordance with the accounting guidance for the fair value measurement of non-financial assets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of June 30, 2026 and December 31, 2025, goodwill recorded in the condensed consolidated balance sheets totaled $<span id="xdx_90A_eus-gaap--Goodwill_iI_c20260630_zdFxYoK997Wb" title="Goodwill"><span id="xdx_90B_eus-gaap--Goodwill_iI_c20251231_zpUzN0hoG1r1" title="Goodwill">4,487,637</span></span>, reflecting no change during the three and six months ended June 30, 2026. This goodwill arose from the Company's acquisition of Gamma Innovation LLC on March 19, 2025 (see “Note 2 – ACQUISITION” in the notes to the accompanying condensed consolidated financial statements). The fair value of the Company's reporting unit is estimated using assumptions based on operating results, market conditions, industry trends, and other relevant factors. Changes in these estimates and assumptions could materially affect the determination of fair value and the assessment of goodwill impairment. For the three and six months ended June 30, 2026, management performed a qualitative assessment and concluded that it is more likely than not that goodwill was not impaired.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Internally Developed Software Costs – </i>Computer software development costs are generally expensed as incurred. However, costs related to software developed for internal use, for resale, or for website development may be capitalized when they meet the criteria outlined below. These costs include compensation and related expenses, hardware and software costs and expenditures incurred in developing features and functionality.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For computer software developed or obtained for internal use, costs that are incurred in the preliminary project and post implementation stages of software development are expensed as incurred. Costs incurred during the application and development stage are capitalized. Capitalized costs are amortized using the straight-line method over a three-year estimated useful life, beginning in the period in which the software is available for use.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Costs incurred to develop software products for sale, lease or other marketing are expensed as incurred until technological feasibility is established. Once technological feasibility has been established, qualifying development costs are capitalized until the product is available for general release to customers. Capitalized costs are amortized using the straight-line method over a 10-year estimated useful life.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Contract Assets</i> – Incremental costs to obtain or fulfill a contract with a customer are capitalized. The Company determines the costs that are incremental by confirming the costs (i) are directly related to a customer’s contract, (ii) generate or enhance resources to fulfill contract performance obligations in the future, and (iii) are recoverable. Amortization is on a straight-line basis generally over <span id="xdx_900_ecustom--FiniteLivedIntangibleAssetUsefulLife1_c20260101__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ContractAssetsMember_zyvgUOd8fcg5" title="Intangible asset useful life">three to five years</span>, beginning when goods and services are transferred to the customer or group of customers.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Hosting Implementation</i> <i>–</i> Costs to implement the cloud computing arrangements (the “hosting site”) are accounted for by following the same model as internally developed software costs. Costs that are incurred in the preliminary project and post implementation stages of hosting development are expensed when they are incurred. Costs incurred during the application and development stage are capitalized. Capitalized costs are amortized using the straight-line method over a <span id="xdx_904_ecustom--FiniteLivedIntangibleAssetUsefulLife1_c20260101__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--HostingImplementationMember_zoV2OSNogz07" title="Intangible asset useful life">three-year</span> estimated useful life, beginning in the period when the hosting site is available for use.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 3 to 30 years 4487637 4487637 three to five years three-year <p id="xdx_84D_ecustom--CustomerCardFundingPolicyTextBlock_zLx5m7SPzWT7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_868_zqnpX6gVRby9">Customer Card Funding</span></span> – As of June 30, 2026 and December 31, 2025, customer card funding represents funds loaded or available to be loaded on cards for the Company’s card product programs, or funds available to cover reimbursement claims for the Company’s pharma patient affordability programs.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_845_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zORpBZ7u4Ofh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_865_zxAt0FLcr0o8">Fair Value of Financial Instruments</span></span> – Under applicable accounting guidance, fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company determines the fair values of our financial instruments based on the fair value hierarchy established under applicable accounting guidance which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The following describes the three-level hierarchy:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities. Level 1 assets and liabilities include debt and equity securities. We currently do not have any assets or liabilities in this category.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Level 2 – Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities, quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. We currently do not have any assets or liabilities in this category.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the overall fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments for which the determination of fair value requires significant management judgment or estimation. The fair value for such assets and liabilities is generally determined using pricing models, market comparables, discounted cash flow methodologies or similar techniques that incorporate the assumptions a market participant would use in pricing the asset or liability.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company's contingent consideration liability is measured at fair value on a recurring basis and is classified within Level 3 of the fair value hierarchy. Changes in fair value of contingent consideration are recorded in the consolidated statements of operations. The fair value is estimated using a Monte Carlo simulation model based on projected revenues, the Company's common stock price, and expected payout scenarios. Significant unobservable inputs include forecasted revenues, revenue volatility, probability of achieving performance targets, and a continuous risk-free discount rate.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the three and six months ended June 30, 2026, the Company recognized a $<span id="xdx_907_eus-gaap--BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1_c20260401__20260630__us-gaap--NatureOfExpenseAxis__custom--SellingGeneralAndAdministrativeExpenseMember_zVmNevD3nvrl" title="Change in fair value of contingent consideration"><span id="xdx_905_eus-gaap--BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1_c20260101__20260630__us-gaap--NatureOfExpenseAxis__custom--SellingGeneralAndAdministrativeExpenseMember_zX1T5spvvRj7" title="Change in fair value of contingent consideration">990,000</span></span> fair value adjustment, recorded as a reduction to selling, general and administrative expense in the condensed consolidated statements of operations, due to a decrease in the fair value of the contingent consideration liability, or earn-out, related to the March 19, 2025 acquisition of substantially all assets of Gamma Innovation LLC. The contingent consideration was classified as a Level 3 liability and was valued at each measurement date using a Monte Carlo simulation model. Significant unobservable inputs included management's projected revenue growth rate for the acquired technologies, a revenue volatility assumption, continuous revenue discount rate, and the Company's common stock price. As of June 30, 2026, management determined that the fair value of the contingent consideration liability was $<span id="xdx_90B_eus-gaap--BusinessCombinationContingentConsiderationLiability_iI_c20260630_z92ZpbYRh0gh" title="Contingent consideration liability">0</span>. This determination reflects actual revenue through June 30, 2026, which was materially below the level required to achieve the $<span id="xdx_900_eus-gaap--BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual_pn6n6_c20260101__20260630_zyVnPToV0mHk" title="Actual revenue">20</span>.0 million per-tranche revenue thresholds during the remaining earn-out period ending March 19, 2030.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 30, 2026, the Company and Gamma Innovation LLC entered into an agreement to terminate the contingent consideration “earn-out” and no further consideration is or will be payable to Gamma Innovation LLC. The termination did not result in any incremental gain or loss, as the liability had already been reduced to $<span id="xdx_90D_eus-gaap--DebtSecuritiesRealizedGainLoss_c20260101__20260630__dei--LegalEntityAxis__custom--GammaInnovationLLCMember_z7M6e5jMYaSe" title="Fair value gain or loss liability">0</span> in connection with the fair value determination described above. Concurrently with the termination of the contingent consideration, the Company entered into an agreement to grant restricted stock units to an employee who also is the principal owner of Gamma Innovation LLC, contingent upon stockholder approval of an increase in shares authorized under the 2023 Equity Incentive Plan. The Company intends to seek such approval at its next annual meeting, expected to be held on or before June 30, 2027. The Company has determined that no grant date has occurred under ASC 718, Compensation—Stock Compensation, and no compensation cost has been recognized as of June 30, 2026.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The opening and closing balances of the contingent consideration (earn-out) liability are as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionContingentConsiderationTextBlock_z0gmtYzzG3ib" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT POLICIES (Details - Contingent consideration (earn-out) liability)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BD_zxtK0z27nmpd" style="display: none">Schedule of contingent consideration liability</span></td><td> </td> <td colspan="3" id="xdx_49D_20260101__20260630_zv2NLikuMtqk" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><p style="margin-top: 0; margin-bottom: 0">Six Months Ended</p> <p style="margin-top: 0; margin-bottom: 0">June 30, 2026</p></td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_409_eus-gaap--BusinessCombinationContingentConsiderationLiability_iS_zVFCoiGZUcrf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%">Beginning January 1, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">990,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1_zOBQz0T5IByk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in fair value</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(990,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_ecustom--BusinessAcquisitionContingencyAmountOfSettlement_d0_zQrdhHKGPRvg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Settlement (termination of earn-out)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationContingentConsiderationLiability_iE_zWSAry8yt7E7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending, June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A0_zZ0sD1sY7Ued" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 990000 990000 0 20000000 0 <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionContingentConsiderationTextBlock_z0gmtYzzG3ib" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT POLICIES (Details - Contingent consideration (earn-out) liability)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BD_zxtK0z27nmpd" style="display: none">Schedule of contingent consideration liability</span></td><td> </td> <td colspan="3" id="xdx_49D_20260101__20260630_zv2NLikuMtqk" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><p style="margin-top: 0; margin-bottom: 0">Six Months Ended</p> <p style="margin-top: 0; margin-bottom: 0">June 30, 2026</p></td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_409_eus-gaap--BusinessCombinationContingentConsiderationLiability_iS_zVFCoiGZUcrf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%">Beginning January 1, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">990,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1_zOBQz0T5IByk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in fair value</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(990,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_ecustom--BusinessAcquisitionContingencyAmountOfSettlement_d0_zQrdhHKGPRvg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Settlement (termination of earn-out)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationContingentConsiderationLiability_iE_zWSAry8yt7E7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending, June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 990000 -990000 0 0 <p id="xdx_84A_eus-gaap--EarningsPerSharePolicyTextBlock_zPrPNX6jHA3e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_866_z7OqoUXnVHh3">Earnings Per Share</span></span> – Basic earnings per share exclude any dilutive effects of options, warrants and convertible securities. Basic earnings per share is computed using the weighted-average number of common shares outstanding during the applicable period. Diluted earnings per share is computed using the weighted-average number of common and common stock equivalent shares outstanding during the period using the treasury stock method. Common stock equivalent shares are excluded from the computation if their effect on the diluted earnings per share calculation is anti-dilutive.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_844_eus-gaap--RevenueRecognitionPolicyTextBlock_zgkzD89bfTA4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86F_zRAZlDuNLzUj">Revenue and Expense Recognition</span></span> – In determining when and how revenue is recognized from contracts with customers, the Company performs the following five-step analysis: (i) identification of contracts with customers; (ii) determination of performance obligations; (iii) measurement of the transaction price; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company generates revenues from plasma card programs through fees generated from cardholder fees and interchange fees. Revenues from pharma programs are generated through card program management fees, transaction claims processing fees, interchange fees, customer support fees and other billable services. Other revenues are generated through cardholder fees, interchange fees, program management fees, load fees, settlement income and breakage. Life science software technology solution revenues, acquired through our Gamma Innovation LLC acquisition, are generated through subscriptions to its cloud-based software platform and related professional services.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Plasma and pharma program revenues include both fixed and variable components. Cardholder fees represent an obligation to the cardholder based on a per transaction basis and are recognized at a point in time when the performance obligation is fulfilled. Card program management fees and transaction claims processing fees include an obligation to our program sponsors and are generally recognized when earned on a monthly basis and are typically due pursuant to the contract terms. The Company uses the output method to recognize card program management fee revenue at the amount of consideration to which an entity has a right to invoice. The performance obligation is satisfied when the services are transferred to the customer which the Company determined to be monthly, as the customer simultaneously receives and consumes the benefit from the Company’s performance. Interchange fees are earned when customer-issued cards are processed through card payment networks as the nature of our promise to the customer is that we stand ready to process transactions at the customer’s requests on a daily basis over the contract term. Since the timing and quantity of transactions to be processed by us are not determinable, we view interchange fees to comprise an obligation to stand ready to process as many transactions as the customer requests. Accordingly, the promise to stand ready is accounted for as a single series performance obligation. The Company uses the right to invoice practical expedient and recognizes interchange fee revenue concurrent with the processing of card transactions. Interchange fees are settled in accordance with the card payment network terms and conditions, which is typically within a few days.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The portion of the dollar value of prepaid-stored value cards that consumers do not ultimately redeem are referred to as breakage. In certain card programs where we hold the cardholder funds and expect to be entitled to a breakage amount, we recognize revenue using estimated breakage rates ratably over the estimated card life; provided that a significant reversal of the amount of breakage revenue recognized is not probable, and record adjustments to such estimates when redemption is remote or we are legally defeased of the obligation, if applicable. For each program, we utilize a third party to estimate breakage rates based on historical redemption patterns, market-specific trends, escheatment rules and existing economic conditions. The Company accounts for breakage in accordance with Accounting Standards Update (“ASU”) 2016-04, <i>Liabilities—Extinguishment of Liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Cards </i>for the recognition of such revenue. Breakage revenue is recorded in other revenue on the consolidated statements of operations and was $<span id="xdx_906_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20260401__20260630__srt--ProductOrServiceAxis__custom--BreakageRevenueMember_ztqoNze357X7" title="Revenues">75,632</span> and $<span id="xdx_90C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20260101__20260630__srt--ProductOrServiceAxis__custom--BreakageRevenueMember_zJUTAMyaobTe" title="Revenues">187,678</span> for the three and six months ended June 30, 2026, respectively. Breakage revenue was $<span id="xdx_904_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250401__20250630__srt--ProductOrServiceAxis__custom--BreakageRevenueMember_z3hGX6IRs96h" title="Revenues">54,934</span> and $<span id="xdx_908_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250101__20250630__srt--ProductOrServiceAxis__custom--BreakageRevenueMember_zuD5fiEEQfq8" title="Revenues">156,124</span> for the three and six months ended June 30, 2025, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company utilizes the remote method of revenue recognition for settlement income whereby the unspent card balances will be recognized as revenue at the expiration of the cards or the respective card program. The Company records all revenue on a gross basis since it is the primary obligor and establishes the price in the contract arrangement with its customers. The Company is currently under no obligation to refund any fees, and the Company does not currently have any obligations for disputed claim settlements. Settlement income was $<span id="xdx_908_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20260401__20260630__srt--ProductOrServiceAxis__custom--SettlementRevenueMember_zNhS89e6D95c" title="Revenues"><span id="xdx_90B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20260101__20260630__srt--ProductOrServiceAxis__custom--SettlementRevenueMember_zeFNdsh41mlb" title="Revenues">0</span></span> for the three and six months ended June 30, 2026 and $<span id="xdx_90A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250401__20250630__srt--ProductOrServiceAxis__custom--SettlementRevenueMember_z7nmVrkatG24" title="Revenues"><span id="xdx_905_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250101__20250630__srt--ProductOrServiceAxis__custom--SettlementRevenueMember_zRR0pPhtrHpl" title="Revenues">0</span></span> for the three and six months ended June 30, 2025.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognizes revenue from subscription and hosting service arrangements, under which customers receive continuous access to Company-hosted data and software tools, together with related maintenance and support. These arrangements represent single performance obligations satisfied over time, as the services are substantially the same and are transferred to the customer using the same pattern over the applicable contract term. Revenue is recognized ratably over the respective service periods. These revenue streams were not material to the Company's condensed consolidated financial statements for the period presented.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Cost of revenues is comprised of transaction processing fees, data connectivity and data center expenses, network fees, bank fees, card production and postage costs, customer service, program management, application integration setup, fraud charges and sales and commission expense.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 75632 187678 54934 156124 0 0 0 0 <p id="xdx_84D_eus-gaap--LesseeLeasesPolicyTextBlock_z9xOy11uL7H2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86D_zBdqLsjoO5tc">Operating Leases</span></span> – The Company determines if a contract is or contains a leasing element at contract inception or the date in which a modification of an existing contract occurs. In order for a contract to be considered a lease, the contract must transfer the right to control the use of an identified asset for a period of time in exchange for consideration. Control is determined to have occurred if the lessee has the right to (i) obtain substantially all of the economic benefits from the use of the identified asset throughout the period of use and (ii) direct the use of the identified asset.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In determining the present value of lease payments at lease commencement date, the Company utilizes its incremental borrowing rate based on the information available, unless the rate implicit in the lease is readily determinable. Certain lease contracts include obligations to pay for other services, such as maintenance and repairs. We account for these other services as a non-lease component of the lease and they are not considered when accounting for the lease. The liability for operating leases is based on the present value of future lease payments. Operating lease expenses are recorded as rent expense, which is included within selling, general and administrative expenses within the condensed consolidated statements of operations and presented as operating cash outflows within the condensed consolidated statements of cash flows.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Leases with an initial term of 12 months or less are not recorded on the balance sheet, with lease expense for these leases recognized on a straight-line basis over the lease term.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84F_eus-gaap--CompensationRelatedCostsPolicyTextBlock_z28Tdv2HVia1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86A_zwGu7XgCVaG">Stock-Based Compensation</span></span> – The Company recognizes compensation expense for all restricted stock awards and stock options. The fair value of restricted stock awards is measured using the grant date trading price of our stock. The fair value of stock options is estimated at the grant date using the Black-Scholes option-pricing model, and the portion that is ultimately expected to vest is recognized as compensation cost over the requisite service period. We have elected to recognize compensation expense for all options with graded vesting on a straight-line basis over the vesting period of the entire option. The determination of fair value using the Black-Scholes pricing model is affected by our stock price as well as assumptions regarding a number of complex and subjective variables, including expected stock price volatility and the risk-free interest rate.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84A_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zDALYnV2BeDd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86F_z2x9vxZpmcw7">Recently Adopted Accounting Pronouncement</span></span> – In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-09, “<i>Income Taxes – Improvements to Income Tax Disclosures</i>”, requiring enhancements and further transparency to certain income tax disclosures, most notably the tax rate reconciliation and income taxes paid. This ASU is effective for fiscal years beginning after December 15, 2024 on a prospective basis and retrospective application is permitted. We adopted ASU 2023-09 effective December 31, 2025 and applied it retrospectively to all periods presented in the financial statements. The adoption resulted in expanded disclosures of the components of the reconciliation between income tax expense and statutory expectations as well as expanded disclosures of income taxes paid. See "Note 11—INCOME TAX" for further information. Because the ASU affects disclosures only, the adoption did not affect the Company’s consolidated statements of operations or consolidated balance sheets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In July 2025, the FASB issued ASU 2025-05, “<i>Financial Instruments — Credit Losses (Topic 326) – Measurement of Credit Losses for Accounts Receivable and Contract Assets</i>” (“ASU 2025-05”), which provides a practical expedient for estimating expected credit losses for current accounts receivable and current contract assets. ASU 2025-05 will be effective for annual periods beginning after December 15, 2025, and interim periods within those annual reporting periods and should be applied prospectively. The Company is currently evaluating the impact that this guidance will have on the Company's consolidated financial statements and related disclosures.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_840_ecustom--RecentlyIssuedAccountingPronouncementNotYetAdoptedPolicyTextBlock_z6HP1Grhozi5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86D_z76KFRpS2fG7">Recently Issued Accounting Pronouncement Not Yet Adopted</span></span> – In November 2024, the FASB issued ASU 2024-03, “<i>Disaggregation of Income Statement Expenses</i>,” which requires disclosure in the notes to financial statements of specified information about certain costs and expenses. The amendments in this update are effective for fiscal years beginning after December 15, 2026. Early adoption is permitted. The amendments should be applied either prospectively to the financial statements issued for reporting periods after the effective date of this update or retrospectively to any or all prior periods presented in the financial statements. We are currently evaluating the potential effects of ASU 2024-03 on our consolidated financial statements and related disclosures.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In September 2025, the FASB issued ASU 2025-06, "<i>Targeted Improvements to the Accounting for Internal-Use Software</i>," which simplifies the capitalization guidance by removing all references to software development project stages, so that the guidance is neutral to different software development methods. The amendments in this update are effective for annual periods beginning after December 15, 2027. Early adoption is permitted. The amendments should be applied either retrospectively or prospectively to software costs incurred after the adoption date or on a modified prospective basis. We are currently evaluating the potential effects of ASU 2025-06 on our consolidated financial statements and related disclosures.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In December 2025, the FASB issued ASU 2025-11, “<i>Interim Reporting (Topic 270) –Narrow-Scope Improvements</i>”. The amendments are intended to improve the clarity and navigability of interim reporting requirements within Topic 270 by clarifying when interim reporting guidance applies, enhancing the organization of required interim disclosures and specifying the form and content of interim financial statements. The guidance responds to stakeholder feedback that existing interim reporting requirements were difficult to navigate because of the historical origins and accumulated amendments within Topic 270. ASU 2025-11 adds a disclosure principle requiring entities to disclose events that occur after the end of the most recent annual reporting period that have a material impact on the entity. The amendments also introduce a comprehensive list of required interim disclosures drawn from various codification topics and clarify the presentation requirements for interim financial statements, including condensed financial statements and accompanying footnotes. Importantly, the ASU does not change the fundamental nature of interim reporting nor expand or reduce existing disclosure requirements; rather, it improves clarity and consistency across entities that issue interim financial statements in accordance with GAAP. ASU 2025-11 is effective for the Company for interim reporting periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted, and the amendments may be applied either prospectively or retrospectively. The Company is currently evaluating the impact of ASU 2025-11 and does not expect the adoption to have a material effect on its consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_80F_eus-gaap--AssetAcquisitionTextBlock_z2EY4RJa0Mch" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">2.     <span style="text-decoration: underline"><span id="xdx_825_z6HCr3fYWA3k">ACQUISITION</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 19, 2025, we entered into an Asset Purchase Agreement (the “Asset Purchase Agreement”) with Gamma Innovation LLC, a Pennsylvania limited liability company (“Gamma”), Beta Software and Technologies LLC, a Delaware limited liability company, and Michael Ngo, an individual, pursuant to which we acquired substantially all the assets of Gamma. Gamma is a software and services company focusing on the blood and plasma collection industry that developed innovative solutions targeting donor engagement, retention and management. The Gamma acquisition aligns with our technology and market presence by offering additional engagement, compensation and resource management solutions across our core markets. The new technologies acquired consist of the following solutions: (i) a donor engagement application designed to reduce plasma labor costs and donor fees while improving donor retention; (ii) a customer resource management platform designed to reduce unnecessary expenses and improve donor engagement, marketing effectiveness and retention; and (iii) a donor management solution designed to improve plasma donation center efficiency by reducing operational costs and optimizing donor compensation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Total purchase consideration transferred or transferable was $<span id="xdx_90B_eus-gaap--BusinessCombinationConsiderationTransferred1_c20250318__20250319__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_zoi7VnZSm1rc" title="Purchase consideration">15,558,637</span>, which consisted of the following:</p> <table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_zhDRR9p5Wsn9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACQUISITION (Details - Consideration paid)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BB_z1w0wqHmP2Ij" style="display: none">Schedule of purchase consideration</span></td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; width: 83%; text-align: left">Cash paid upfront (1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--PaymentsToAcquireBusinessesGross_c20250318__20250319__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_fKDEp_zqODNDffxSuf" style="width: 13%; text-align: right" title="Cash paid upfront">2,000,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Present value of future cash paid (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--BusinessCombinationContingentConsiderationLiability_iI_c20250319__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember__us-gaap--NatureOfExpenseAxis__custom--PresentValueOfFutureCashPaidMember_fKDEp_zQAj7XhYoqy4" style="text-align: right" title="Present value of future cash paid">6,618,637</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Equity consideration (2)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_c20250318__20250319__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_fKDIp_zQHxtD49hw8j" style="text-align: right" title="Equity consideration">5,950,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Earn-out contingent consideration (3)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--BusinessCombinationConsiderationTransferredOther1_c20250318__20250319__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_fKDMp_zwrRRBFn1ILj" style="border-bottom: Black 1pt solid; text-align: right" title="Earn-out contingent consideration">990,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total consideration</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--BusinessCombinationConsiderationTransferred1_c20250318__20250319__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_zctksappx1L5" style="border-bottom: Black 2.5pt double; text-align: right" title="Total consideration">15,558,637</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><span id="xdx_F04_zwetUkyUbhRd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><span id="xdx_F13_znBRhbkOxFa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant to the Asset Purchase Agreement <span id="xdx_905_eus-gaap--BusinessCombinationContingentConsiderationArrangementsDescription_c20250318__20250319__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember__us-gaap--NatureOfExpenseAxis__custom--CashPaidAndToBePaidMember_zOH1xnC60Vf5">the cash purchase price paid was $10,000,000 to be paid in five equal tranches with the initial payment made on March 19, 2025 and four subsequent payments to be made on each subsequent annual anniversary of the initial payment</span>. The fair value of this consideration was estimated based on the present value of the future payments. The average discount rate of 8% was based on the Company’s estimated cost of debt. The present value of future payments is recorded in other liabilities on the condensed consolidated balance sheets.</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span id="xdx_F07_zy09pRu3Orc2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="text-align: justify"><span id="xdx_F18_zr7zOxMVsxV8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant to the Asset Purchase Agreement <span id="xdx_906_eus-gaap--BusinessCombinationContingentConsiderationArrangementsDescription_c20250318__20250319__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember__us-gaap--NatureOfExpenseAxis__custom--StockConsiderationPaidAndToBePaidMember_zW16NbY32Mff">the stock consideration paid was 2,500,000 shares of restricted common stock that vest in five equal amounts beginning on March 31, 2025 and annually thereafter for the next four years</span>. Fair value was estimated using the Company’s stock price of $2.38 on the valuation date. The stock consideration is recorded in the condensed consolidated statements of stockholders’ equity.</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span id="xdx_F0E_zV5DlzlJhHi6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td> <td> <p id="xdx_F13_zmtaKgW8vTt1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Asset Purchase Agreement <span id="xdx_908_eus-gaap--BusinessCombinationContingentConsiderationArrangementsDescription_c20250318__20250319__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_zUY7uiHFskJi">an additional earn-out stock consideration of 500,000 shares of our common stock, up to a total consideration of 2,500,000 shares of our common stock, may be paid upon the achievement of certain gross revenue performance targets for each trailing 12-month period beginning on March 20, 2026 and ending on March 19, 2030</span>. The contingent payable was recorded in other liabilities on the condensed consolidated balance sheets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p></td></tr> </table> <p id="xdx_8A7_zVkLPbc5na3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have accounted for the Gamma acquisition as a business combination, which generally requires that we recognize the assets acquired and liabilities assumed at fair value as of the acquisition date. The final estimated acquisition date fair values of major classes of assets acquired and liabilities assumed, including a reconciliation to the total final purchase consideration, were as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_z62M4OadFri9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACQUISITION (Details - Assets acquired)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B7_zr2NH8qDS235" style="display: none">Schedule of assets acquired and liabilities assumed</span></td><td> </td> <td colspan="3" id="xdx_493_20250319__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_zFF4PX4zwa8c" style="text-align: center"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_zWFMMgOC9PZa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; width: 83%; text-align: left; padding-bottom: 1pt">Identifiable intangible assets</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">11,071,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_zpujeGJ0Kxqk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total identifiable net assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,071,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--Goodwill_iI_z9UGuudZsKW9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Goodwill</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,487,637</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_iI_zj8rDVtUdoQ8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total assets acquired</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">15,558,637</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zIxLjPUSHK0h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the second quarter of 2025, a measurement period adjustment of $<span id="xdx_909_eus-gaap--BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred_c20250401__20250630__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_zGeCRCDtvAWb" title="Acquisition measurement period adjustment">2,200,000</span> related to the Gamma acquisition decreased the amount of earn-out contingent consideration from $<span id="xdx_900_eus-gaap--BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh_iI_c20250630__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_zNHpjvyJY916" title="Amount of earn-out contingent consideration high value">3,190,000</span> to $<span id="xdx_902_eus-gaap--BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueLow_iI_c20250630__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_zIWoIL64pp1g" title="Amount of earn-out contingent consideration low value">990,000</span>, which decreased the amounts attributable to acquired technology and goodwill. The updated amounts are reflected in the above purchase consideration and value of goodwill and identifiable intangible assets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Goodwill arising from the acquisition was attributable to expected growth opportunities of the acquired technology, potential synergies from combining the acquired business into our existing business, and an assembled workforce. We expect that approximately $<span id="xdx_90E_eus-gaap--Goodwill_iI_c20250319__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_z6PSbwO9q73c" title="Goodwill">4,487,637</span> of the goodwill from this acquisition will be deductible for income tax purposes.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The estimated fair value of acquired technologies was $10,568,000. Total identifiable intangible assets, including the $503,000 non-compete agreement, were $11,071,000, all of which have finite lives. The fair value of the identifiable intangible assets has been estimated using the income approach by using the multi-period excess earnings method. Under this method, an intangible asset’s fair value is equal to the present value of future economic benefits to be derived from ownership of the asset. The estimated fair value was developed by discounting future net cash flows to their present value at market-based rates of return. Such assumptions included forecasted revenues, cost of sales and operating expenses, technology obsolescence and weighted average cost of capital. The Company also utilized the cost replacement approach for certain immaterial intangible assets included within the acquired technology stack. The determination of the useful lives for acquired technologies is based upon various industry studies, historical acquisition experience and economic factors. The following table reflects the final estimated acquisition date fair values of the identified intangible assets of Gamma and their respective weighted-average estimated amortization periods:</p> <table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock_zpdhHDOV27Ue" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACQUISITION (Details - Intangible assets acquired)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BE_zQnqFg1KCrsj" style="display: none">Schedule of fair values intangible assets and estimated amortization</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Estimated <br/> Fair Value</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Avg.<br/> Estimated<br/> Amortization<br/> (years)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Non-compete agreement</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20250319__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--NoncompeteAgreementsMember__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_zPQAToZXAmzh" style="width: 13%; text-align: right" title="Total identifiable intangible assets">503,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_905_eus-gaap--AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_dtY_c20250318__20250319__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--NoncompeteAgreementsMember__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_zzs8IaQ74vJ" title="Weighted Average Estimated Amortization,(years)">9</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Acquired technologies</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20250319__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AcquiredTechnologiesMember__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_zKqkR8S4oPc4" style="border-bottom: Black 1pt solid; text-align: right" title="Total identifiable intangible assets">10,568,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"><span id="xdx_901_eus-gaap--AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_dtY_c20250318__20250319__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AcquiredTechnologiesMember__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_zJfijMUpYmeb" title="Weighted Average Estimated Amortization,(years)">10</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total identifiable intangible assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20250319__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_zLp77DA3QJw7" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated Fair Value">11,071,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AE_zEao0XT210kc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the fourth quarter of 2025, we revised the weighted-average useful life of acquired technology, reducing its amortization period from <span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20251231__srt--RangeAxis__srt--MaximumMember_zvtv20SpV4Dl" title="Estimated useful life">15</span> years to <span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20251231__srt--RangeAxis__srt--MinimumMember_zUMI35E739s6" title="Estimated useful life">10</span> years. The updated amortization periods are reflected in the acquisition date fair values of identifiable intangible assets and their respective useful lives.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The historical revenue and earnings of Gamma were not material for purposes of presenting pro forma information. Transaction costs associated with this business combination were expensed as incurred and recorded in selling, general and administrative expense in the condensed consolidated statements of operations. These costs totaled $<span id="xdx_904_eus-gaap--BusinessCombinationAcquisitionRelatedCosts_pn3n3_c20260401__20260630__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_zQtAITQ2Rike" title="Transaction costs">6</span> thousand and $<span id="xdx_900_eus-gaap--BusinessCombinationAcquisitionRelatedCosts_pn3n3_c20250401__20250630__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_z5S8wD7Ti1Qd" title="Transaction costs">21</span> thousand for the three months ended June 30, 2026 and 2025, respectively, and $<span id="xdx_908_eus-gaap--BusinessCombinationAcquisitionRelatedCosts_pn3n3_c20260101__20260630__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_zkftM1dQpZle" title="Transaction costs">6</span> thousand and $<span id="xdx_902_eus-gaap--BusinessCombinationAcquisitionRelatedCosts_pn3n3_c20250101__20250630__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_zFEqudzA10Ek" title="Transaction costs">129</span> thousand for the six months ended June 30, 2026 and 2025, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> 15558637 <table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_zhDRR9p5Wsn9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACQUISITION (Details - Consideration paid)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BB_z1w0wqHmP2Ij" style="display: none">Schedule of purchase consideration</span></td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; width: 83%; text-align: left">Cash paid upfront (1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--PaymentsToAcquireBusinessesGross_c20250318__20250319__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_fKDEp_zqODNDffxSuf" style="width: 13%; text-align: right" title="Cash paid upfront">2,000,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Present value of future cash paid (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--BusinessCombinationContingentConsiderationLiability_iI_c20250319__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember__us-gaap--NatureOfExpenseAxis__custom--PresentValueOfFutureCashPaidMember_fKDEp_zQAj7XhYoqy4" style="text-align: right" title="Present value of future cash paid">6,618,637</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Equity consideration (2)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_c20250318__20250319__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_fKDIp_zQHxtD49hw8j" style="text-align: right" title="Equity consideration">5,950,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Earn-out contingent consideration (3)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--BusinessCombinationConsiderationTransferredOther1_c20250318__20250319__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_fKDMp_zwrRRBFn1ILj" style="border-bottom: Black 1pt solid; text-align: right" title="Earn-out contingent consideration">990,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total consideration</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--BusinessCombinationConsiderationTransferred1_c20250318__20250319__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_zctksappx1L5" style="border-bottom: Black 2.5pt double; text-align: right" title="Total consideration">15,558,637</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"><span id="xdx_F04_zwetUkyUbhRd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><span id="xdx_F13_znBRhbkOxFa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant to the Asset Purchase Agreement <span id="xdx_905_eus-gaap--BusinessCombinationContingentConsiderationArrangementsDescription_c20250318__20250319__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember__us-gaap--NatureOfExpenseAxis__custom--CashPaidAndToBePaidMember_zOH1xnC60Vf5">the cash purchase price paid was $10,000,000 to be paid in five equal tranches with the initial payment made on March 19, 2025 and four subsequent payments to be made on each subsequent annual anniversary of the initial payment</span>. The fair value of this consideration was estimated based on the present value of the future payments. The average discount rate of 8% was based on the Company’s estimated cost of debt. The present value of future payments is recorded in other liabilities on the condensed consolidated balance sheets.</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span id="xdx_F07_zy09pRu3Orc2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="text-align: justify"><span id="xdx_F18_zr7zOxMVsxV8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant to the Asset Purchase Agreement <span id="xdx_906_eus-gaap--BusinessCombinationContingentConsiderationArrangementsDescription_c20250318__20250319__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember__us-gaap--NatureOfExpenseAxis__custom--StockConsiderationPaidAndToBePaidMember_zW16NbY32Mff">the stock consideration paid was 2,500,000 shares of restricted common stock that vest in five equal amounts beginning on March 31, 2025 and annually thereafter for the next four years</span>. Fair value was estimated using the Company’s stock price of $2.38 on the valuation date. The stock consideration is recorded in the condensed consolidated statements of stockholders’ equity.</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span id="xdx_F0E_zV5DlzlJhHi6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td> <td> <p id="xdx_F13_zmtaKgW8vTt1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Asset Purchase Agreement <span id="xdx_908_eus-gaap--BusinessCombinationContingentConsiderationArrangementsDescription_c20250318__20250319__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_zUY7uiHFskJi">an additional earn-out stock consideration of 500,000 shares of our common stock, up to a total consideration of 2,500,000 shares of our common stock, may be paid upon the achievement of certain gross revenue performance targets for each trailing 12-month period beginning on March 20, 2026 and ending on March 19, 2030</span>. The contingent payable was recorded in other liabilities on the condensed consolidated balance sheets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p></td></tr> </table> 2000000 6618637 5950000 990000 15558637 the cash purchase price paid was $10,000,000 to be paid in five equal tranches with the initial payment made on March 19, 2025 and four subsequent payments to be made on each subsequent annual anniversary of the initial payment the stock consideration paid was 2,500,000 shares of restricted common stock that vest in five equal amounts beginning on March 31, 2025 and annually thereafter for the next four years an additional earn-out stock consideration of 500,000 shares of our common stock, up to a total consideration of 2,500,000 shares of our common stock, may be paid upon the achievement of certain gross revenue performance targets for each trailing 12-month period beginning on March 20, 2026 and ending on March 19, 2030 <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_z62M4OadFri9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACQUISITION (Details - Assets acquired)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B7_zr2NH8qDS235" style="display: none">Schedule of assets acquired and liabilities assumed</span></td><td> </td> <td colspan="3" id="xdx_493_20250319__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_zFF4PX4zwa8c" style="text-align: center"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_zWFMMgOC9PZa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; width: 83%; text-align: left; padding-bottom: 1pt">Identifiable intangible assets</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">11,071,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_zpujeGJ0Kxqk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total identifiable net assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,071,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--Goodwill_iI_z9UGuudZsKW9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Goodwill</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,487,637</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_iI_zj8rDVtUdoQ8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total assets acquired</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">15,558,637</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 11071000 11071000 4487637 15558637 2200000 3190000 990000 4487637 <table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock_zpdhHDOV27Ue" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACQUISITION (Details - Intangible assets acquired)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BE_zQnqFg1KCrsj" style="display: none">Schedule of fair values intangible assets and estimated amortization</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Estimated <br/> Fair Value</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Avg.<br/> Estimated<br/> Amortization<br/> (years)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Non-compete agreement</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20250319__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--NoncompeteAgreementsMember__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_zPQAToZXAmzh" style="width: 13%; text-align: right" title="Total identifiable intangible assets">503,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_905_eus-gaap--AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_dtY_c20250318__20250319__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--NoncompeteAgreementsMember__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_zzs8IaQ74vJ" title="Weighted Average Estimated Amortization,(years)">9</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Acquired technologies</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20250319__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AcquiredTechnologiesMember__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_zKqkR8S4oPc4" style="border-bottom: Black 1pt solid; text-align: right" title="Total identifiable intangible assets">10,568,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"><span id="xdx_901_eus-gaap--AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_dtY_c20250318__20250319__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AcquiredTechnologiesMember__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_zJfijMUpYmeb" title="Weighted Average Estimated Amortization,(years)">10</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total identifiable intangible assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20250319__us-gaap--BusinessAcquisitionAxis__custom--GammaInnovationLLCMember_zLp77DA3QJw7" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated Fair Value">11,071,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 503000 P9Y 10568000 P10Y 11071000 P15Y P10Y 6000 21000 6000 129000 <p id="xdx_800_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zRAXusxkyYh5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">3.     <span style="text-decoration: underline"><span id="xdx_827_zARSNCbmdkC4">FIXED ASSETS, NET</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Fixed assets consist of the following:</p> <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--PropertyPlantAndEquipmentTextBlock_zKvruf2ZE9G5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FIXED ASSETS, NET (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BE_zf2FwYeKt6Yh" style="display: none">Schedule of fixed assets</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, <br/> 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">Equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_z5f18FHtoXHl" style="width: 13%; text-align: right" title="Fixed assets, gross">2,888,810</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zRjcLa4d0YWg" style="width: 13%; text-align: right" title="Fixed assets, gross">2,830,319</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Software</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zzhcvU7LTJ9g" style="text-align: right" title="Fixed assets, gross">640,407</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zKuhxAG354Y6" style="text-align: right" title="Fixed assets, gross">636,582</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Furniture and fixtures</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zlMoI1xx66Lk" style="text-align: right" title="Fixed assets, gross">858,708</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zQZPO2KamQT6" style="text-align: right" title="Fixed assets, gross">858,708</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Website costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--WebsiteCostsMember_z4eYUVVJJSxk" style="text-align: right" title="Fixed assets, gross">69,881</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--WebsiteCostsMember_zDaK5G2RRXhh" style="text-align: right" title="Fixed assets, gross">69,881</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Leasehold improvements</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zuDVMvVMpEO1" style="border-bottom: Black 1pt solid; text-align: right" title="Fixed assets, gross">1,074,615</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zkVgBbYGKVbh" style="border-bottom: Black 1pt solid; text-align: right" title="Fixed assets, gross">767,244</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260630_zky2r1P7KqFi" style="text-align: right" title="Fixed assets, gross">5,532,421</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231_z8PsWrwlEGD6" style="text-align: right" title="Fixed assets, gross">5,162,734</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Less: accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20260630_zddENm9zO5Rb" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated depreciation">(3,584,219</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20251231_zBDiw6W9IBO" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated depreciation">(3,264,842</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Fixed assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20260630_zYRGwAxqFVT7" style="border-bottom: Black 2.5pt double; text-align: right" title="Fixed assets, net">1,948,202</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20251231_zuIBKfvXOrU3" style="border-bottom: Black 2.5pt double; text-align: right" title="Fixed assets, net">1,897,892</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_z9IZBSXUjAS1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Depreciation expense for the three months ended June 30, 2026 and 2025 was $<span id="xdx_907_eus-gaap--Depreciation_c20260401__20260630_znKM9hSAX6Mc" title="Depreciation expense">162,413</span> and $<span id="xdx_905_eus-gaap--Depreciation_c20250401__20250630_z5WSUXgbhYfg" title="Depreciation expense">102,672</span>, respectively. Depreciation expense for the six months ended June 30, 2026 and 2025 was $<span id="xdx_907_eus-gaap--Depreciation_c20260101__20260630_z8xTeTUkGhYa" title="Depreciation expense">319,377</span> and $<span id="xdx_90F_eus-gaap--Depreciation_c20250101__20250630_zzZAxENGcC3" title="Depreciation expense">204,519</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--PropertyPlantAndEquipmentTextBlock_zKvruf2ZE9G5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FIXED ASSETS, NET (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BE_zf2FwYeKt6Yh" style="display: none">Schedule of fixed assets</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, <br/> 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">Equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_z5f18FHtoXHl" style="width: 13%; text-align: right" title="Fixed assets, gross">2,888,810</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zRjcLa4d0YWg" style="width: 13%; text-align: right" title="Fixed assets, gross">2,830,319</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Software</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zzhcvU7LTJ9g" style="text-align: right" title="Fixed assets, gross">640,407</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zKuhxAG354Y6" style="text-align: right" title="Fixed assets, gross">636,582</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Furniture and fixtures</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zlMoI1xx66Lk" style="text-align: right" title="Fixed assets, gross">858,708</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zQZPO2KamQT6" style="text-align: right" title="Fixed assets, gross">858,708</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Website costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--WebsiteCostsMember_z4eYUVVJJSxk" style="text-align: right" title="Fixed assets, gross">69,881</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--WebsiteCostsMember_zDaK5G2RRXhh" style="text-align: right" title="Fixed assets, gross">69,881</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Leasehold improvements</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zuDVMvVMpEO1" style="border-bottom: Black 1pt solid; text-align: right" title="Fixed assets, gross">1,074,615</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zkVgBbYGKVbh" style="border-bottom: Black 1pt solid; text-align: right" title="Fixed assets, gross">767,244</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260630_zky2r1P7KqFi" style="text-align: right" title="Fixed assets, gross">5,532,421</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231_z8PsWrwlEGD6" style="text-align: right" title="Fixed assets, gross">5,162,734</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Less: accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20260630_zddENm9zO5Rb" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated depreciation">(3,584,219</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20251231_zBDiw6W9IBO" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated depreciation">(3,264,842</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Fixed assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20260630_zYRGwAxqFVT7" style="border-bottom: Black 2.5pt double; text-align: right" title="Fixed assets, net">1,948,202</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20251231_zuIBKfvXOrU3" style="border-bottom: Black 2.5pt double; text-align: right" title="Fixed assets, net">1,897,892</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 2888810 2830319 640407 636582 858708 858708 69881 69881 1074615 767244 5532421 5162734 3584219 3264842 1948202 1897892 162413 102672 319377 204519 <p id="xdx_80A_eus-gaap--IntangibleAssetsDisclosureTextBlock_zZEgUfaPCL5k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">4.     <span style="text-decoration: underline"><span id="xdx_821_zVnubNASEWo9">INTANGIBLE ASSETS, NET</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Intangible assets consist of the following:</p> <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zRfguSwYMOXa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS, NET (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B3_zAtmybkoz1Ud" style="display: none">Schedule of intangible assets</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>June 30,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>2026</b></p></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Patents and trademarks</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zJhdrVtwHX8h" style="width: 13%; text-align: right" title="Intangible assets, gross">45,433</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_ztLGiVidvSd6" style="width: 13%; text-align: right" title="Intangible assets, gross">38,186</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Technology Platform</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyPlatformMember_zHsGdU9nzOq2" style="text-align: right" title="Intangible assets, gross">38,860,252</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyPlatformMember_z4F4z3SFcnLh" style="text-align: right" title="Intangible assets, gross">36,119,080</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Customer lists and contracts</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerListsAndContractsMember_z3N4Ytv3m2el" style="text-align: right" title="Intangible assets, gross">1,177,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerListsAndContractsMember_zdtUihJLxp4a" style="text-align: right" title="Intangible assets, gross">1,177,200</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Licenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zvSG37Pd2UP" style="text-align: right" title="Intangible assets, gross">637,576</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zrLrFXb5PCM3" style="text-align: right" title="Intangible assets, gross">237,576</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Hosting implementation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--HostingImplementationMember_zTT5VWFxoqz3" style="text-align: right" title="Intangible assets, gross">43,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--HostingImplementationMember_zuyk0Q5IZjG1" style="text-align: right" title="Intangible assets, gross">43,400</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contract assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ContractAssetsMember_zgPwseeGLIWf" style="text-align: right" title="Intangible assets, gross">340,326</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ContractAssetsMember_zbcvmljcJAgg" style="text-align: right" title="Intangible assets, gross">340,326</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Non-compete agreement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NonCompeteAgreementMember_zt2K6N9miaP5" style="text-align: right" title="Intangible assets, gross">503,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_d0_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NonCompeteAgreementMember_znqmGsNurdV3" style="text-align: right" title="Intangible assets, gross">503,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Acquired technologies</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AcquiredTechnologiesMember_zepQcik9OeJd" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, gross">10,568,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_d0_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AcquiredTechnologiesMember_zRSgaJkErji6" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, gross">10,568,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260630_zObrhmwKJ4vc" style="text-align: right" title="Intangible assets, gross">52,175,187</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20251231_zl1h7u7INPFe" style="text-align: right" title="Intangible assets, gross">49,026,768</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20260630_zpitne6aQGX4" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated amortization">(31,337,162</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20251231_zEhMNwOar7Y" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated amortization">(26,680,555</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Intangible assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_c20260630_zjX8vArBx7oa" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets, net">20,838,025</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_c20251231_zMKIWMPzUwIa" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets, net">22,346,213</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zKxplSNk1bPj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Intangible assets are amortized over their useful lives ranging from periods of <span id="xdx_90E_ecustom--FiniteLivedIntangibleAssetUsefulLife2_c20260101__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--IntangibleAssetsMember_zWhazsm9pGOb" title="Finite lived intangible asset useful life">3 to 30 years</span>. Amortization expense for the three months ended June 30, 2026 and 2025 was $<span id="xdx_90E_eus-gaap--AmortizationOfIntangibleAssets_c20260401__20260630_zCq5YzSzUWz4" title="Amortization expense">2,177,416</span> and $<span id="xdx_907_eus-gaap--AmortizationOfIntangibleAssets_c20250401__20250630_zJtslbWbLt8f" title="Amortization expense">2,017,425</span>, respectively. Amortization expense for the six months ended June 30, 2026 and 2025 was $<span id="xdx_908_eus-gaap--AmortizationOfIntangibleAssets_c20260101__20260630_z2IAlV8WZtY" title="Amortization expense">4,656,608</span> and $<span id="xdx_908_eus-gaap--AmortizationOfIntangibleAssets_c20250101__20250630_zN9eASr36s22" title="Amortization expense">3,716,581</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"> </p> <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zRfguSwYMOXa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS, NET (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B3_zAtmybkoz1Ud" style="display: none">Schedule of intangible assets</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>June 30,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>2026</b></p></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Patents and trademarks</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_zJhdrVtwHX8h" style="width: 13%; text-align: right" title="Intangible assets, gross">45,433</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndTrademarksMember_ztLGiVidvSd6" style="width: 13%; text-align: right" title="Intangible assets, gross">38,186</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Technology Platform</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyPlatformMember_zHsGdU9nzOq2" style="text-align: right" title="Intangible assets, gross">38,860,252</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyPlatformMember_z4F4z3SFcnLh" style="text-align: right" title="Intangible assets, gross">36,119,080</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Customer lists and contracts</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerListsAndContractsMember_z3N4Ytv3m2el" style="text-align: right" title="Intangible assets, gross">1,177,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerListsAndContractsMember_zdtUihJLxp4a" style="text-align: right" title="Intangible assets, gross">1,177,200</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Licenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zvSG37Pd2UP" style="text-align: right" title="Intangible assets, gross">637,576</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicensesMember_zrLrFXb5PCM3" style="text-align: right" title="Intangible assets, gross">237,576</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Hosting implementation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--HostingImplementationMember_zTT5VWFxoqz3" style="text-align: right" title="Intangible assets, gross">43,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--HostingImplementationMember_zuyk0Q5IZjG1" style="text-align: right" title="Intangible assets, gross">43,400</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contract assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ContractAssetsMember_zgPwseeGLIWf" style="text-align: right" title="Intangible assets, gross">340,326</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ContractAssetsMember_zbcvmljcJAgg" style="text-align: right" title="Intangible assets, gross">340,326</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Non-compete agreement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NonCompeteAgreementMember_zt2K6N9miaP5" style="text-align: right" title="Intangible assets, gross">503,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_d0_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NonCompeteAgreementMember_znqmGsNurdV3" style="text-align: right" title="Intangible assets, gross">503,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Acquired technologies</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AcquiredTechnologiesMember_zepQcik9OeJd" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, gross">10,568,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_d0_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AcquiredTechnologiesMember_zRSgaJkErji6" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, gross">10,568,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260630_zObrhmwKJ4vc" style="text-align: right" title="Intangible assets, gross">52,175,187</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20251231_zl1h7u7INPFe" style="text-align: right" title="Intangible assets, gross">49,026,768</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20260630_zpitne6aQGX4" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated amortization">(31,337,162</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20251231_zEhMNwOar7Y" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated amortization">(26,680,555</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Intangible assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_c20260630_zjX8vArBx7oa" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets, net">20,838,025</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_c20251231_zMKIWMPzUwIa" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets, net">22,346,213</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 45433 38186 38860252 36119080 1177200 1177200 637576 237576 43400 43400 340326 340326 503000 503000 10568000 10568000 52175187 49026768 -31337162 -26680555 20838025 22346213 3 to 30 years 2177416 2017425 4656608 3716581 <p id="xdx_800_eus-gaap--LesseeOperatingLeasesTextBlock_zp7ER6EySIXa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">5.     <span style="text-decoration: underline"><span id="xdx_82F_z75iGWQix1Vh">LEASE</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company entered into an operating lease for office space which became effective in June 2020. The lease term is <span id="xdx_904_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_dtY_c20260630__us-gaap--LeaseContractualTermAxis__custom--OfficeSpaceMember_z7pXvtpp2s18" title="Lease term">10</span> years from the effective date and allows for <span id="xdx_906_eus-gaap--LesseeOperatingLeaseOptionToExtend_c20260101__20260630__us-gaap--LeaseContractualTermAxis__custom--OfficeSpaceMember_zZK3Hn8oAi0l" title="Lease term option to extend">two optional extensions of five years each</span>. The two optional extensions are not recognized as part of the right-of-use asset or lease liability since it is not reasonably certain that the Company will extend this lease. As of June 30, 2026, the remaining lease term was <span id="xdx_906_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20260630__us-gaap--LeaseContractualTermAxis__custom--OfficeSpaceMember_zdF1VMUK7Pyl" title="Remaining lease term">3.9</span> years and the discount rate used was <span id="xdx_902_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20260630__us-gaap--LeaseContractualTermAxis__custom--OfficeSpaceMember_zthIcUAw80Ui" title="Discount rate">6</span>%.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company entered into an operating lease for additional office space which became effective in September 2025. The lease term is <span id="xdx_906_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_dtY_c20260630__us-gaap--LeaseContractualTermAxis__custom--AdditionalOfficeSpaceMember_zsjgi7o3F1P1" title="Lease term">7.4</span> years from the effective date and allows for <span id="xdx_90D_eus-gaap--LesseeOperatingLeaseOptionToExtend_c20260101__20260630__us-gaap--LeaseContractualTermAxis__custom--AdditionalOfficeSpaceMember_zeZvbJUwNWJj" title="Lease term option to extend">two optional extensions of five years each</span>. The two optional extensions are not recognized as part of the right-of-use asset or lease liability since it is not reasonably certain that the Company will extend this lease. As of June 30, 2026, the remaining lease term was <span id="xdx_90B_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20260630__us-gaap--LeaseContractualTermAxis__custom--AdditionalOfficeSpaceMember_zAYZRU4kVEi9" title="Remaining lease term">6.6</span> years and the discount rate used was <span id="xdx_90D_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20260630__us-gaap--LeaseContractualTermAxis__custom--AdditionalOfficeSpaceMember_zNJc07L2XDga" title="Discount rate">8</span>%.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Operating lease cost included in selling, general and administrative expenses was $<span id="xdx_904_eus-gaap--OperatingLeaseCost_c20260401__20260630_ztNilApZQhQ4" title="Operating lease cost">395,394</span> and $<span id="xdx_903_eus-gaap--OperatingLeaseCost_c20260101__20260630_zHWF6QebuIXc" title="Operating lease cost">760,454</span> for the three and six months ended June 30, 2026, respectively, including common area maintenance expenses of $<span id="xdx_900_eus-gaap--OtherExpenses_c20260401__20260630_zYN9AUNVFt2h" title="Maintenance expenses">72,358</span> and $<span id="xdx_902_eus-gaap--OtherExpenses_c20260101__20260630_zWZZOGv8RVJa" title="Maintenance expenses">147,865</span>, respectively. Operating lease cost included in selling, general and administrative expenses was $<span id="xdx_909_eus-gaap--OperatingLeaseCost_c20250401__20250630_zPJBwbeBuRYj" title="Operating lease cost">189,425</span> and $<span id="xdx_905_eus-gaap--OperatingLeaseCost_c20250101__20250630_ztIElX5zSDuk" title="Operating lease cost">378,851</span> for the three and six months ended June 30, 2025, respectively, including common area maintenance expenses of $<span id="xdx_909_eus-gaap--OtherExpenses_c20250401__20250630_zlzer5IOI2S" title="Maintenance expenses">33,832</span> and $<span id="xdx_900_eus-gaap--OtherExpenses_c20250101__20250630_z5B3MWzbKPRg" title="Maintenance expenses">70,664</span>, respectively. Cash paid for operating leases was $<span id="xdx_90B_eus-gaap--OperatingLeaseExpense_c20260101__20260630_zvPonnFojAR4" title="Cash paid for operating lease">524,220</span> and $<span id="xdx_906_eus-gaap--OperatingLeaseExpense_c20250101__20250630_z2ksyHgPjKk5" title="Cash paid for operating lease">291,704</span> for the six months ended June 30, 2026 and 2025, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Additional information related to the Company’s operating leases was as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--LeaseCostTableTextBlock_zKEo9PtgwE0b" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASE (Details - Operating leases)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span id="xdx_8BA_zAjusYkYAR62" style="display: none">Schedule of operating leases</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>June 30,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>2026</b></p></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Weighted-average remaining lease term—operating leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20260630_z9pu8EHThBVb" title="Weighted average remaining lease term, operating leases">5.6</span> years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20251231_zyRwj7KjO6a" title="Weighted average remaining lease term, operating leases">6.0</span> years</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left">Weighted-average discount rate—operating leases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_900_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20260630_zDjaWuUsgOxd" title="Weighted average discount rate, operating leases">7</span>%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_907_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20251231_zYKl3mVfv4l1" title="Weighted average discount rate, operating leases">7</span>%</td><td style="width: 1%; text-align: left"> </td></tr> </table> <p id="xdx_8AF_zpWSCA4QQX6b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following is the lease maturity analysis of our operating leases as of June 30, 2026:</p> <table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zk5lDbEzmP33" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASE (Details - Lease maturity)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B4_zKU2vXLV2Ztj" style="display: none">Schedule of lease maturity</span></td><td> </td> <td colspan="3" id="xdx_499_20260630_z8FeDR1Wupti" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td>Year ending December 31,</td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maOLFMPzEat_zzPAodmEK4h2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; width: 83%">2026 (excluding the six months ended June 30, 2026)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">632,297</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maOLFMPzEat_zxGK5TK0ili" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,277,013</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maOLFMPzEat_zuhsuId6w8G7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,296,105</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maOLFMPzEat_z4V2k3pdRmph" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,315,770</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maOLFMPzEat_zpxKaVqRUGnh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">962,340</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour_iI_maOLFMPzEat_zRS1EpIJoMNb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,516,756</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--LesseeOperatingLeaseLiabilityPaymentDue_iTI_mtOLFMPzEat_z9ZQiRkMlLQ6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,000,281</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--LessImputedInterest_iNI_di_zhaMgkrYSLv8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Imputed interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,289,984</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--OperatingLeaseLiability_iI_zikm4ya6hxs" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Present value of future lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,710,297</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_di_zt9xNrNLA4re" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: current portion of lease liability</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(890,846</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_z94nxT7Nr9Je" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Long-term portion of lease liability</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,819,451</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zQOUenZ9xbGd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> P10Y two optional extensions of five years each P3Y10M24D 0.06 P7Y4M24D two optional extensions of five years each P6Y7M6D 0.08 395394 760454 72358 147865 189425 378851 33832 70664 524220 291704 <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--LeaseCostTableTextBlock_zKEo9PtgwE0b" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASE (Details - Operating leases)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span id="xdx_8BA_zAjusYkYAR62" style="display: none">Schedule of operating leases</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>June 30,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>2026</b></p></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Weighted-average remaining lease term—operating leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20260630_z9pu8EHThBVb" title="Weighted average remaining lease term, operating leases">5.6</span> years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20251231_zyRwj7KjO6a" title="Weighted average remaining lease term, operating leases">6.0</span> years</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left">Weighted-average discount rate—operating leases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_900_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20260630_zDjaWuUsgOxd" title="Weighted average discount rate, operating leases">7</span>%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_907_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20251231_zYKl3mVfv4l1" title="Weighted average discount rate, operating leases">7</span>%</td><td style="width: 1%; text-align: left"> </td></tr> </table> P5Y7M6D P6Y 0.07 0.07 <table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zk5lDbEzmP33" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASE (Details - Lease maturity)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B4_zKU2vXLV2Ztj" style="display: none">Schedule of lease maturity</span></td><td> </td> <td colspan="3" id="xdx_499_20260630_z8FeDR1Wupti" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td>Year ending December 31,</td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maOLFMPzEat_zzPAodmEK4h2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; width: 83%">2026 (excluding the six months ended June 30, 2026)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">632,297</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maOLFMPzEat_zxGK5TK0ili" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,277,013</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maOLFMPzEat_zuhsuId6w8G7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,296,105</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maOLFMPzEat_z4V2k3pdRmph" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,315,770</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maOLFMPzEat_zpxKaVqRUGnh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">962,340</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour_iI_maOLFMPzEat_zRS1EpIJoMNb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,516,756</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--LesseeOperatingLeaseLiabilityPaymentDue_iTI_mtOLFMPzEat_z9ZQiRkMlLQ6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,000,281</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--LessImputedInterest_iNI_di_zhaMgkrYSLv8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Imputed interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,289,984</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--OperatingLeaseLiability_iI_zikm4ya6hxs" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Present value of future lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,710,297</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_di_zt9xNrNLA4re" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: current portion of lease liability</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(890,846</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_z94nxT7Nr9Je" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Long-term portion of lease liability</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,819,451</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 632297 1277013 1296105 1315770 962340 1516756 7000281 1289984 5710297 890846 4819451 <p id="xdx_804_eus-gaap--OtherLiabilitiesDisclosureTextBlock_zKhHbScTxrZg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">6.     <span style="text-decoration: underline"><span id="xdx_826_z52xHuODDSr1">CUSTOMER CARD FUNDING LIABILITY</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company issues prepaid cards with various provisions for cardholder fees and expiration. The Company recognizes revenue from cardholder transactions and interchange fees when the related performance obligation has been satisfied. Unspent prepaid card balances are recognized as settlement income upon expiration of the applicable cards and the related card programs. Contract liabilities associated with prepaid cards consist of funds loaded on cards and client funds held for future card loading, until such amounts are spent by cardholders or otherwise recognized as revenue by the Company. These contract liabilities are included in customer card funding liability on the condensed consolidated balance sheets. Contract liabilities also include prefunded amounts used to pay pass-through reimbursement amounts in the Company’s patient affordability business.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The opening and closing balances of the Company’s liabilities are as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ContractWithCustomerAssetAndLiabilityTableTextBlock_zIop597Ar8bg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CUSTOMER CARD FUNDING LIABILITY (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BF_z0pxmKp2Ihrf" style="display: none">Schedule of contract liabilities</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six Months Ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Beginning balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--ContractWithCustomerLiability_iS_c20260101__20260630_z6P1jgwrPg5a" style="width: 13%; text-align: right" title="Beginning balance">143,191,068</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--ContractWithCustomerLiability_iS_c20250101__20250630_zNJYTAgxKKS6" style="width: 13%; text-align: right" title="Beginning balance">111,328,270</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Increase (decrease), net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_c20260101__20260630_zYRGQXG8WLGa" style="border-bottom: Black 1pt solid; text-align: right" title="(Decrease) Increase, net">5,004,943</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_c20250101__20250630_zlRMZ6BQHO5" style="border-bottom: Black 1pt solid; text-align: right" title="(Decrease) Increase, net">(9,576,918</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Ending balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--ContractWithCustomerLiability_iE_c20260101__20260630_z2VErEudmzPa" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">148,196,011</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--ContractWithCustomerLiability_iE_c20250101__20250630_zQPvMGDjPG21" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">101,751,352</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A4_znZ9WchQYiYb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The amount of revenue recognized during the three months ended June 30, 2026 and 2025 that was included in the opening contract liability for prepaid cards was $<span id="xdx_90C_ecustom--CustomerCardFundingLiability_pp0p0_c20260401__20260630_zGjr6ZYfsnbg" title="Customer card funding liability">3,463,162</span> and $<span id="xdx_90A_ecustom--CustomerCardFundingLiability_pp0p0_c20250401__20250630_zFE0idl9vUx7" title="Customer card funding liability">2,727,566</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ContractWithCustomerAssetAndLiabilityTableTextBlock_zIop597Ar8bg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CUSTOMER CARD FUNDING LIABILITY (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BF_z0pxmKp2Ihrf" style="display: none">Schedule of contract liabilities</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six Months Ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Beginning balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--ContractWithCustomerLiability_iS_c20260101__20260630_z6P1jgwrPg5a" style="width: 13%; text-align: right" title="Beginning balance">143,191,068</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--ContractWithCustomerLiability_iS_c20250101__20250630_zNJYTAgxKKS6" style="width: 13%; text-align: right" title="Beginning balance">111,328,270</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Increase (decrease), net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_c20260101__20260630_zYRGQXG8WLGa" style="border-bottom: Black 1pt solid; text-align: right" title="(Decrease) Increase, net">5,004,943</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_c20250101__20250630_zlRMZ6BQHO5" style="border-bottom: Black 1pt solid; text-align: right" title="(Decrease) Increase, net">(9,576,918</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Ending balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--ContractWithCustomerLiability_iE_c20260101__20260630_z2VErEudmzPa" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">148,196,011</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--ContractWithCustomerLiability_iE_c20250101__20250630_zQPvMGDjPG21" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">101,751,352</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 143191068 111328270 5004943 -9576918 148196011 101751352 3463162 2727566 <p id="xdx_80D_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zrMvN5VuLJOl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">7.     <span style="text-decoration: underline"><span id="xdx_825_zZCanXlFa4M6">COMMON STOCK</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At June 30, 2026, the Company’s authorized capital stock was <span id="xdx_904_eus-gaap--CommonStockSharesAuthorized_iI_c20260630_zjvz6Xi3qWD5" title="Common stock, shares authorized">150,000,000</span> shares of common stock, par value $<span id="xdx_905_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20260630_zzHvsAZHisah" title="Common stock, par value">0.001</span> per share, and <span id="xdx_90C_eus-gaap--PreferredStockSharesAuthorized_iI_c20260630_zuXwOJ4XsZVl" title="Preferred stock, shares authorized">25,000,000</span> shares of preferred stock, par value $<span id="xdx_903_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20260630_zYH62Lak7bcf" title="Preferred stock, par value">0.001</span> per share. On that date, the Company had <span id="xdx_90D_eus-gaap--CommonStockSharesIssued_iI_c20260630_zaMWC0QmtWTg" title="Common stock, shares issued">57,902,271</span> shares of common stock issued and <span id="xdx_902_eus-gaap--CommonStockSharesOutstanding_iI_c20260630_ztwBL7E4CKCd" title="Common stock, shares outstanding">56,442,582</span> shares of common stock outstanding. There were <span id="xdx_90D_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20260630_ztNmFfQDNql9" title="Preferred stock, shares outstanding">no</span> shares of preferred stock outstanding.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Stock-based compensation expense related to Company restricted stock grants for the three and six months ended June 30, 2026 was $<span id="xdx_905_eus-gaap--ShareBasedCompensation_c20260401__20260630_zLAx8SRAtwee" title="Stock-based compensation expense">1,252,256</span> and $<span id="xdx_90C_eus-gaap--ShareBasedCompensation_c20260101__20260630_zodg9CZnlty8" title="Stock-based compensation expense">2,536,259</span>, respectively. Stock-based compensation expense related to Company restricted stock grants for the three and six months ended June 30, 2025 was $<span id="xdx_903_eus-gaap--ShareBasedCompensation_c20250401__20250630_z7DnrtopNy25" title="Stock-based compensation expense">954,400</span> and $<span id="xdx_901_eus-gaap--ShareBasedCompensation_c20250101__20250630_zg9PBHlxtRg4" title="Stock-based compensation expense">1,626,718</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline">2026 Transactions</span> – During the three and six months ended June 30, 2026, the Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20260401__20260630__us-gaap--AwardTypeAxis__custom--VestedStockAwardsAndStockOptionsExercisedMember_zpWheKRZtwPg" title="Exercise of stock options, shares">1,129,675</span> and <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20260101__20260630__us-gaap--AwardTypeAxis__custom--VestedStockAwardsAndStockOptionsExercisedMember_zwqGtdhqLqfj" title="Exercise of stock options, shares">1,840,675</span> shares of common stock for vested stock awards, respectively. The Company received proceeds of $<span id="xdx_90C_eus-gaap--ProceedsFromStockOptionsExercised_c20260101__20260630__us-gaap--AwardTypeAxis__custom--VestedStockAwardsAndStockOptionsExercisedMember_zJt4ueyvCvhh" title="Proceeds from exercise of stock options">125,400</span> for the exercise of stock options.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company granted <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20260401__20260630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zzmqYppiyqa3" title="Shares granted"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zHG1dWHX0Ndc" title="Shares granted">540,000</span></span> restricted stock awards during the three and six months ended June 30, 2026; the weighted average grant date fair value was $<span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zLVYIrPrVtDj" title="Weighted average grant date fair value, Granted">6.01</span>. The restricted stock awards granted vest over a period of <span id="xdx_90C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms1_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zsIs9i2enWo2" title="Restricted stock awards granted vest over a period">one to five years</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline">2025 Transactions</span> – During the three and six months ended June 30, 2025, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20250401__20250630__us-gaap--AwardTypeAxis__custom--VestedStockAwardsAndStockOptionsExercisedMember_zSbOgRbgHuAc" title="Exercise of stock options, shares">263,414</span> and <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20250101__20250630__us-gaap--AwardTypeAxis__custom--VestedStockAwardsAndStockOptionsExercisedMember_zQD2rXayScy8" title="Exercise of stock options, shares">987,414</span> shares of common stock, respectively, for vested stock awards and the exercise of stock options. The Company received proceeds of $<span id="xdx_90B_eus-gaap--ProceedsFromStockOptionsExercised_c20250101__20250630__us-gaap--AwardTypeAxis__custom--VestedStockAwardsAndStockOptionsExercisedMember_zA6xAz8YdiYi" title="Proceeds from exercise of stock options">591,534</span> from the exercise of stock options.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the three months ended June 30, 2025, the Company also granted <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20250401__20250630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zfZ9crZBZRTi" title="Restricted stock awards granted">2,951,000</span> restricted stock awards, of which 1,366,663 shares are subject to performance-based vesting and service requirements. For the stock awards granted, the weighted average grant date fair value was $<span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20250401__20250630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zL9vsb32NaR" title="Weighted average grant date fair value, Granted">2.33</span> and vest over a period of <span id="xdx_909_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms1_c20250401__20250630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z9AmUfsMJiVg" title="Restricted stock awards granted vest over a period">three years</span>. Awards under performance conditions vest when the Company achieves specific defined earnings target and the employee provides service through each of the vesting periods. The Company expects it is probable that performance targets will be achieved. Compensation costs for performance awards would be reversed if the performance criteria are not met. The Company granted <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zNrW9UGHFiVf" title="Restricted stock awards granted">5,976,000</span> restricted stock awards, of which 1,366,663 shares are subject to performance-based vesting and service requirements and 2,500,000 are part of the Gamma acquisition (see “Note 2. ACQUISITION” in the notes to the accompanying condensed consolidated financial statements) during the six months ended June 30, 2025; the weighted average grant date fair value was $<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zGLLnSMCA3Td" title="Weighted average grant date fair value, Granted">2.36</span>. The restricted stock awards granted vest over a period of <span id="xdx_902_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms1_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zA5BDQKXOgj1" title="Restricted stock awards granted vest over a period">three to five years</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 150000000 0.001 25000000 0.001 57902271 56442582 0 1252256 2536259 954400 1626718 1129675 1840675 125400 540000 540000 6.01 one to five years 263414 987414 591534 2951000 2.33 three years 5976000 2.36 three to five years <p id="xdx_803_eus-gaap--EarningsPerShareTextBlock_zekKT6fR5rtb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">8.     <span style="text-decoration: underline"><span id="xdx_82D_zZfKqPO6pmxh">BASIC AND FULLY DILUTED NET INCOME (LOSS) PER COMMON SHARE</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth the computation of basic and fully diluted net income per common share for the three and six months ended June 30, 2026 and 2025:</p> <table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_ziKeznBx61U8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BASIC AND FULLY DILUTED NET INCOME (LOSS) PER COMMON SHARE (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B0_z7gRduYpOBX5" style="display: none">Schedule of computation of basic and fully diluted net income per common share</span></td><td> </td> <td colspan="3" id="xdx_49B_20260401__20260630_zcQqMqmFRPg3" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49E_20250401__20250630_zcaAcIn7KnFi" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_494_20260101__20260630_zip7SwrtXIWg" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49E_20250101__20250630_zqSCSnMovnC1" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three Months Ended June 30,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six Months Ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr id="xdx_40E_eus-gaap--EarningsPerShareReconciliationAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Numerator:</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_404_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_i01_zRQBzdche5r5" style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">Net income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">6,756,537</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">1,387,761</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">12,195,455</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">3,973,861</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--NetIncomeLossAvailableToCommonStockholdersDilutedAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--WeightedAverageNumberOfSharesOutstandingAbstract_i01B_zfiHo27xf4sb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Weighted average common shares:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i02_pdd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 20pt; text-align: left">Denominator for basic calculation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55,864,262</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,228,027</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55,265,671</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53,903,829</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract_iB" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -10pt; padding-left: 20pt; text-align: left">Weighted average effects of potentially diluted common stock:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncrementalCommonSharesAttributableToCallOptionsAndWarrants_i01_d0_z0Z0rGhDA5H1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 20pt; text-align: left">Stock options (calculated using the treasury method)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,276,628</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">923,033</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,169,311</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">822,717</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncrementalCommonSharesAttributableToShareBasedPaymentArrangements_i01_d0_z2QLgY0vad58" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1pt">Unvested restricted stock grants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,834,641</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,721,258</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,953,871</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,585,706</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_i01_zkBuiyANF4Gc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Denominator for fully diluted calculation</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">61,975,531</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">57,872,318</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">61,388,853</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">56,312,252</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--NetIncomePerCommonShareAbstract_iB_zEamMaOTMwIi" style="vertical-align: bottom; background-color: White"> <td>Net income per common share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EarningsPerShareBasic_i01_zPbRfLLlKaW5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Basic</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.12</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.03</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.22</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.07</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--EarningsPerShareDiluted_i01_zR2DaKLMP8Ya" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Fully diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.11</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.02</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.20</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.07</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A1_zv2it7RQjUGk" style="margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">The following table sets forth the number of shares of unvested restricted stock excluded from the computation of diluted net income per common share because their effect would have been anti-dilutive for the periods presented: </p> <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zoVsZWBCyuRh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BASIC AND FULLY DILUTED NET INCOME (LOSS) PER COMMON SHARE (Details - 1)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BD_zffwjfs1w2F5" style="display: none">Schedule of anti-dilutive shares</span></td><td> </td> <td colspan="3" id="xdx_49B_20260401__20260630_z3rxMufo6Lf2" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49E_20250401__20250630_zdoL2J5wFWr4" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_494_20260101__20260630_zyIECeJtIoH5" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49E_20250101__20250630_z9Th9ysiJpDj" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three Months Ended June 30,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six Months Ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr id="xdx_409_ecustom--AntidilutiveSharesAbstract_iB_zO9JGqfGpBVl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%">Anti-dilutive shares:</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 11%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 11%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 11%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 11%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr id="xdx_406_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zzqM6AGITdX" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Stock options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--UnvestedRestrictedStockOptionsMember_zCs1k6Ee6uFl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Unvested restricted stock awards</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">227,403</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A9_zpK0h1kWna0d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_ziKeznBx61U8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BASIC AND FULLY DILUTED NET INCOME (LOSS) PER COMMON SHARE (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B0_z7gRduYpOBX5" style="display: none">Schedule of computation of basic and fully diluted net income per common share</span></td><td> </td> <td colspan="3" id="xdx_49B_20260401__20260630_zcQqMqmFRPg3" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49E_20250401__20250630_zcaAcIn7KnFi" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_494_20260101__20260630_zip7SwrtXIWg" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49E_20250101__20250630_zqSCSnMovnC1" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three Months Ended June 30,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six Months Ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr id="xdx_40E_eus-gaap--EarningsPerShareReconciliationAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Numerator:</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_404_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_i01_zRQBzdche5r5" style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">Net income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">6,756,537</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">1,387,761</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">12,195,455</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">3,973,861</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--NetIncomeLossAvailableToCommonStockholdersDilutedAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--WeightedAverageNumberOfSharesOutstandingAbstract_i01B_zfiHo27xf4sb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Weighted average common shares:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i02_pdd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 20pt; text-align: left">Denominator for basic calculation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55,864,262</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,228,027</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55,265,671</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53,903,829</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract_iB" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -10pt; padding-left: 20pt; text-align: left">Weighted average effects of potentially diluted common stock:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncrementalCommonSharesAttributableToCallOptionsAndWarrants_i01_d0_z0Z0rGhDA5H1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 20pt; text-align: left">Stock options (calculated using the treasury method)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,276,628</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">923,033</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,169,311</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">822,717</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncrementalCommonSharesAttributableToShareBasedPaymentArrangements_i01_d0_z2QLgY0vad58" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1pt">Unvested restricted stock grants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,834,641</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,721,258</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,953,871</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,585,706</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_i01_zkBuiyANF4Gc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Denominator for fully diluted calculation</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">61,975,531</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">57,872,318</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">61,388,853</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">56,312,252</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--NetIncomePerCommonShareAbstract_iB_zEamMaOTMwIi" style="vertical-align: bottom; background-color: White"> <td>Net income per common share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EarningsPerShareBasic_i01_zPbRfLLlKaW5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Basic</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.12</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.03</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.22</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.07</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--EarningsPerShareDiluted_i01_zR2DaKLMP8Ya" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Fully diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.11</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.02</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.20</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.07</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 6756537 1387761 12195455 3973861 55864262 54228027 55265671 53903829 1276628 923033 1169311 822717 4834641 2721258 4953871 1585706 61975531 57872318 61388853 56312252 0.12 0.03 0.22 0.07 0.11 0.02 0.20 0.07 <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zoVsZWBCyuRh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BASIC AND FULLY DILUTED NET INCOME (LOSS) PER COMMON SHARE (Details - 1)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BD_zffwjfs1w2F5" style="display: none">Schedule of anti-dilutive shares</span></td><td> </td> <td colspan="3" id="xdx_49B_20260401__20260630_z3rxMufo6Lf2" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49E_20250401__20250630_zdoL2J5wFWr4" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_494_20260101__20260630_zyIECeJtIoH5" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49E_20250101__20250630_z9Th9ysiJpDj" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three Months Ended June 30,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six Months Ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr id="xdx_409_ecustom--AntidilutiveSharesAbstract_iB_zO9JGqfGpBVl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%">Anti-dilutive shares:</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 11%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 11%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 11%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 11%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr id="xdx_406_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zzqM6AGITdX" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Stock options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--UnvestedRestrictedStockOptionsMember_zCs1k6Ee6uFl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Unvested restricted stock awards</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">227,403</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> </table> 0 0 0 0 0 0 227403 0 <p id="xdx_805_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zTETzdN4naDl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">9.    <span style="text-decoration: underline"><span id="xdx_825_zw1X7FtnxB69">COMMITMENTS AND CONTINGENCIES</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline">Pending or Threatened Litigation</span> – From time to time, we may become involved in various lawsuits and legal proceedings that arise in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm our business. We are not currently a party to any pending or threatened legal proceedings that we believe could have a material adverse effect on our business or financial condition.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company entered into an agreement to grant restricted stock units to an employee who also is the principal owner of Gamma Innovation LLC (see “Note 1 – <span style="text-decoration: underline">Fair Value of Financial Instruments</span>” in the notes to the accompanying condensed consolidated financial statements).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_80D_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_z83PlIIWvG7i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">10.    <span style="text-decoration: underline"><span id="xdx_82C_zenDfKLdU13f">RELATED PARTY</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the first quarter of 2025, the Company hired an employee who is also the principal owner of a technical consulting corporation engaged by the Company to provide technology, development, and support services to the Company and its customers. The Company recognized related party expenses of $<span id="xdx_909_eus-gaap--CostsAndExpensesRelatedParty_c20260401__20260630_z2fM9l3RY1o3" title="Recognized related party expenses">170,860</span> and $<span id="xdx_90B_eus-gaap--CostsAndExpensesRelatedParty_c20260101__20260630_zk4Q4lZTmhFk" title="Recognized related party expenses">331,693</span> for the three and six months ended June 30, 2026, respectively, and $<span id="xdx_900_eus-gaap--CostsAndExpensesRelatedParty_c20250401__20250630_zAGDUO2Nftl3" title="Recognized related party expenses"><span id="xdx_90F_eus-gaap--CostsAndExpensesRelatedParty_c20250101__20250630_zV5eLBdIP4F4" title="Recognized related party expenses">79,000</span></span> for each of the three and six months ended June 30, 2025. These expenses are included in selling, general and administrative expense in the condensed consolidated statements of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">   </p> 170860 331693 79000 79000 <p id="xdx_808_eus-gaap--IncomeTaxDisclosureTextBlock_z1cfDYZccax9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">11.    <span style="text-decoration: underline"><span id="xdx_828_zt4RvuPfh21b">INCOME TAX</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table summarizes the Company’s income tax expense and effective tax rates for the three and six months ended June 30, 2026 and 2025:</p> <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zf5aqTkCXtCe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX (Details - Effective tax rates)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B6_zEF0jy5Ic4rg" style="display: none">Schedule of effective tax rates</span></td><td> </td> <td colspan="3" id="xdx_498_20260401__20260630_z3QsxPtrfIv8" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49C_20250401__20250630_zHHT4LxZ0mnl" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49D_20260101__20260630_zWuI5SeFLpf7" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_493_20250101__20250630_zGehLl9Kf0Ac" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three Months Ended <br/> June 30,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six Months Ended<br/> June 30,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_406_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_z2E04xiiqFCg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: left">Income before income taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">7,905,119</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">2,042,767</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">15,374,117</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">5,294,031</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--IncomeTaxExpenseBenefit_z5uEcktwSTZi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Income tax expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,148,582</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">655,006</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">3,178,662</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,320,170</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_z16LB5W4hsbi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Effective tax rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">14.5%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">32.1%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20.7%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">24.9%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p id="xdx_8AE_zAsmd7Fid7ij" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The effective tax rates for the three months and six months ended June 30, 2026 and June 30, 2025 were based on the Company’s forecasted annualized effective tax rates and were adjusted for discrete items that occurred within the periods presented. The effective tax rate for the three months and six months ended June 30, 2026 varies from the three months and six months ended June 30, 2025 primarily as a result of tax benefits related to our stock-based compensation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the provisions of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) signed into law in 2020 and the subsequent extension of the CARES Act through September 30, 2021, the Company was eligible for a refundable employee retention credit subject to certain criteria. The Company has elected an accounting policy to recognize government assistance when it is probable that the Company is eligible to receive the assistance and present the credit as a reduction of the related expense. As of June 30, 2026 and December 31, 2025, the Company recorded $<span id="xdx_903_eus-gaap--OtherAssetsMiscellaneousCurrent_iI_c20260630__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--GovernmentAssistanceMember_zxMt2MYXkRNh" title="Other receivables"><span id="xdx_90F_eus-gaap--OtherAssetsMiscellaneousCurrent_iI_c20251231__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--GovernmentAssistanceMember_zUfm1BayZDkd" title="Other receivables">345,228</span></span> in other receivables on the condensed consolidated balance sheet related to U.S. Federal Government refunds.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zf5aqTkCXtCe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX (Details - Effective tax rates)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B6_zEF0jy5Ic4rg" style="display: none">Schedule of effective tax rates</span></td><td> </td> <td colspan="3" id="xdx_498_20260401__20260630_z3QsxPtrfIv8" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49C_20250401__20250630_zHHT4LxZ0mnl" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49D_20260101__20260630_zWuI5SeFLpf7" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_493_20250101__20250630_zGehLl9Kf0Ac" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three Months Ended <br/> June 30,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six Months Ended<br/> June 30,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_406_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_z2E04xiiqFCg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: left">Income before income taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">7,905,119</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">2,042,767</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">15,374,117</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">5,294,031</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--IncomeTaxExpenseBenefit_z5uEcktwSTZi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Income tax expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,148,582</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">655,006</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">3,178,662</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,320,170</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_z16LB5W4hsbi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Effective tax rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">14.5%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">32.1%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20.7%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">24.9%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> 7905119 2042767 15374117 5294031 1148582 655006 3178662 1320170 0.145 0.321 0.207 0.249 345228 345228 false false false false Pursuant to the Asset Purchase Agreement the cash purchase price paid was $10,000,000 to be paid in five equal tranches with the initial payment made on March 19, 2025 and four subsequent payments to be made on each subsequent annual anniversary of the initial payment. The fair value of this consideration was estimated based on the present value of the future payments. The average discount rate of 8% was based on the Company’s estimated cost of debt. The present value of future payments is recorded in other liabilities on the condensed consolidated balance sheets. Pursuant to the Asset Purchase Agreement the stock consideration paid was 2,500,000 shares of restricted common stock that vest in five equal amounts beginning on March 31, 2025 and annually thereafter for the next four years. Fair value was estimated using the Company’s stock price of $2.38 on the valuation date. The stock consideration is recorded in the condensed consolidated statements of stockholders’ equity. Pursuant to the Asset Purchase Agreement an additional earn-out stock consideration of 500,000 shares of our common stock, up to a total consideration of 2,500,000 shares of our common stock, may be paid upon the achievement of certain gross revenue performance targets for each trailing 12-month period beginning on March 20, 2026 and ending on March 19, 2030. The contingent payable was recorded in other liabilities on the condensed consolidated balance sheets.