v3.26.1
Summary of Significant Accounting Policies (Tables)
 6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Schedule of Changes in Allowance for Credit Losses

Changes in the allowance for credit losses for the periods ended June 30, 2026 and 2025 were as follows:

Schedule of Changes in Allowance for Credit Losses 

As of December 31, 2025  $(39,514)
(Provisions) Reductions charged to operating results   (20,487)
Account write-offs   18,000 
As of March 31, 2026  $(42,001)
(Provisions) Reductions charged to operating results   10,663 
Account write-off recovery   (5,610)
As of June 30, 2026  $(36,948)

 

As of December 31, 2024  $(55,907)
(Provisions) Reductions charged to operating results   (40,349)
Account write-offs   11,223 
As of March 31, 2025  $(85,033)
(Provisions) Reductions charged to operating results   11,223 
Account write-offs   2,293 
As of June 30, 2025  $(71,517)
Schedule of Changes in Contract Assets and Liabilities

The following tables present changes in our contract assets during the six months ended June 30, 2026 and 2025:

 

Schedule of Changes in Contract Assets and Liabilities

  

Balance at Beginning of

Period

   Billings   Payments Received  

Balance at

End of Period

 
Six months ended June 30, 2026                    
Accounts receivable  $1,239,802   $7,567,537   $(8,101,876)  $705,463 
                     
Six months ended June 30, 2025                    
Accounts receivable  $1,111,504   $7,720,473   $(8,060,175)  $771,802 

 

  

Balance at

Beginning of

Period

  

Revenue

Recognized in

Advance of

Billings

   Billings   Balance at End of Period 
Six months ended June 30, 2026                    
Accounts receivable, unbilled  $909,574   $2,389,057   $(2,542,294)  $756,337 
                     
Six months ended June 30, 2025                    
Accounts receivable, unbilled  $1,296,524   $2,245,372   $(2,450,002)  $1,091,894 
 

The following table presents changes in our contract liabilities during the six months ended June 30, 2026 and 2025:

 

   Balance at           Balance at 
   Beginning       Recognized   End of 
   of Period   Billings   Revenue   Period 
Six months ended June 30, 2026                    
Contract liabilities: Deferred revenue  $3,371,263   $3,338,608   $(3,798,761)  $2,911,110 
                     
Six months ended June 30, 2025                    
Contract liabilities: Deferred revenue  $3,411,852   $2,989,657   $(3,808,137)  $2,593,372 
 
Schedule of Segment Information

Information by operating segment is as follows:

 

Schedule of Segment Information

   2026   2025   2026   2025 
   For the three months ended
June 30,		  

For the six months ended
June 30,

 
   2026   2025   2026   2025 
Revenues                    
Software  $2,079,385   $2,000,526   $3,954,266   $3,961,838 
Document Services   1,867,092    2,010,287    3,901,393    4,296,320 
Total revenues  $3,946,477   $4,010,813   $7,855,659   $8,258,158 
                     
Cost of revenues                    
Software  $320,474   $288,849   $595,415   $547,094 
Document Services   1,007,016    995,407    2,159,198    2,157,307 
Total cost of revenues  $1,327,490   $1,284,256   $2,754,613   $2,704,401 
                     
Gross profit                    
Software  $1,758,911   $1,711,677   $3,358,851   $3,414,744 
Document Services   860,076    1,014,880    1,742,195    2,139,013 
Total gross profit  $2,618,987   $2,726,557   $5,101,046   $5,553,757 
                     
Capital additions, net                    
Software  $110,270   $124,638   $291,725   $234,020 
Document Services   38,990    123,332    61,200    237,884 
Total capital additions, net  $149,260   $247,970   $352,925   $471,904 

 

   June 30, 2026   December 31, 2025 
Goodwill          
Software  $3,989,645   $3,989,645 
Document Services   1,800,176    1,800,176 
Total goodwill  $5,789,821   $5,789,821 

 

   June 30, 2026   December 31, 2025 
Total assets          
Software  $8,939,215   $9,606,662 
Document Services   6,702,867    7,698,910 
Total assets  $15,642,082   $17,305,572