v3.26.1
Note 3 - Revenues
6 Months Ended
Jun. 30, 2026
Notes to Financial Statements  
Revenue from Contract with Customer [Text Block]

3.

Revenues

 

The following tables represent a disaggregation of revenues from contracts with customers for the three and six months ended June 30, 2026 and 2025:

 

Revenues by type were as follows:

 

   

Three Months Ended June 30,

   

Six Months Ended June 30,

 

(in thousands)

 

2026

   

2025

   

2026

   

2025

 

Instruments, equipment, software and accessories

  $ 20,304     $ 18,178     $ 38,870     $ 38,043  

Service, maintenance and warranty contracts

    2,423       2,272       4,612       4,181  

Total revenues

  $ 22,727     $ 20,450     $ 43,482     $ 42,224  

 

Revenues by timing of recognition were as follows: 

 

   

Three Months Ended June 30,

   

Six Months Ended June 30,

 

(in thousands)

 

2026

   

2025

   

2026

   

2025

 

Goods and services transferred at a point in time

  $ 21,361     $ 19,269     $ 40,796     $ 40,214  

Goods and services transferred over time

    1,366       1,181       2,686       2,010  

Total revenues

  $ 22,727     $ 20,450     $ 43,482     $ 42,224  

 

Revenues by geographic destination were as follows:

 

   

Three Months Ended June 30,

   

Six Months Ended June 30,

 

(in thousands)

 

2026

   

2025

   

2026

   

2025

 

Americas

                               

United States

  $ 10,503       9,656     $ 19,308     $ 19,483  

Americas - Other

    878       422       1,725       1,251  

Europe, Middle East and Africa

    6,783       6,588       13,254       12,618  

Asia

                               

China

    3,076       2,451       5,883       5,185  

Asia - Other

    1,487       1,333       3,312       3,687  
    $ 22,727     $ 20,450     $ 43,482     $ 42,224  

 

Contract Liabilities

 

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

 

   

June 30,

   

December 31,

                 

(in thousands)

 

2026

   

2025

   

Change

   

Percentage

 

Deferred revenue

                               

Service, maintenance and warranty contracts

  $ 2,181     $ 1,934     $ 247       13 %

Installation and training

    770       711       59       8 %

Customer advances

    650       802       (152 )     -19 %

Total short-term contract liabilities

    3,601       3,447       154       4 %

Long-term service, maintenance and warranty contracts

    135       198       (63 )     -32 %

Total contract liabilities

  $ 3,736     $ 3,645     $ 91       2 %

 

Changes in the Company’s contract liabilities are primarily due to the timing of receipt of payments under service, maintenance and warranty contracts and lower sales volumes. Additionally, customer advances have decreased due to the recognition of amounts under the Company’s equipment exchange program. During the three months ended June 30, 2026 and 2025, the Company recognized revenues of $1.0 million and $1.1 million from contract liabilities existing at December 31, 2025 and 2024, respectively. During the six months ended June 30, 2026 and 2025, the Company recognized revenue of $2.4 million and $2.8 million from contract liabilities existing at December 31, 2025 and 2024, respectively.

 

The following table represents the Company's remaining performance obligations from contracts that are recognized over time as of June 30, 2026:

 

   

Remaining Performance Obligations

 

(in thousands)

    2026 *       2027       2028       2029       2030    

Thereafter

   

Total

 
                                                         

Service, maintenance and warranty contracts

  $ 1,750     $ 513     $ 49     $ 4     $ -     $ -     $ 2,316  

 

* remainder of the year

 

Provision for Expected Credit Losses on Receivables

 

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

 

   

Six Months Ended June 30,

 

(in thousands)

 

2026

   

2025

 

Balance, beginning of period

  $ 207     $ 215  

Provision for expected credit losses

    (7 )     (39 )

Charge-offs and other

    (1 )     (12 )

Balance, end of period

  $ 199     $ 164  

 

Concentrations

 

No customer accounted for more than 10% of revenues for the three and six months ended June 30, 2026 and 2025. At June 30, 2026 and December 31, 2025, no customer accounted for more than 10% of net accounts receivable.

 

Warranties

 

Activity in the product warranties accrual was as follows:

 

   

Six Months Ended June 30,

 

(in thousands)

 

2026

   

2025

 

Balance, beginning of period

  $ 214     $ 318  

Provision for warranties

    44       68  

Warranty claims

    (68 )     (47 )

Balance, end of period

  $ 190     $ 339