| Segment Information |
13) Segment Information Schedule of operating segment | | | Three months ended
June 30, | | | Changes | | | | | 2026 | | | 2025 | | | Amount | | | % | | | Software services | | $ | 1,546 | | | $ | 2,145 | | | $ | (599 | ) | | | (28 | )% | | Managed services and support | | | 1,266 | | | | 1,343 | | | | (77 | ) | | | (6 | )% | | Customer engagement services (*) | | | 6,309 | | | | - | | | | 6,309 | | | | 100 | % | | Corporate and others | | | 72 | | | | 70 | | | | 2 | | | | 3 | % | | Revenue | | $ | 9,193 | | | $ | 3,558 | | | $ | 5,635 | | | | 158 | % | | (*) | represents segment acquired as part of business combination. See note 6(B) for details. | | | | Six months ended
June 30, | | | Changes | | | | | 2026 | | | 2025 | | | Amount | | | % | | | Software services | | $ | 3,100 | | | $ | 4,266 | | | $ | (1,166 | ) | | | (27 | )% | | Managed services and support | | | 2,623 | | | | 2,857 | | | | (234 | ) | | | (8 | )% | | Customer engagement services (*) | | | 13,184 | | | | - | | | | 13,184 | | | | 100 | % | | Corporate and others | | | 139 | | | | 140 | | | | (1 | ) | | | (1 | )% | | Revenue | | $ | 19,046 | | | $ | 7,263 | | | $ | 11,783 | | | | 167 | % | | (*) | represents segment acquired as part of business combination. See note 6(B) for details. | Operating Results by Operating Segment | Three months ended June 30, 2026 | | | | Software
Services | | | Managed
Services | | | Customer
Engagement
Services* | | | Corporate
and
Others | | | Total | | | Revenue | | $ | 1,546 | | | $ | 1,266 | | | $ | 6,309 | | | $ | 72 | | | $ | 9,193 | | | Less: | | | | | | | | | | | | | | | | | | | | | | Cost of revenue | | | (1,254 | ) | | | (991 | ) | | | (4,666 | ) | | | (215 | ) | | | (7,126 | ) | | Segmental gross profit / (loss) | | | 292 | | | | 275 | | | | 1,643 | | | | (143 | ) | | | 2,067 | | | Sales and marketing | | | (115 | ) | | | (87 | ) | | | (28 | ) | | | (490 | ) | | | (720 | ) | | General and administrative | | | (311 | ) | | | (99 | ) | | | (1,726 | ) | | | (2,685 | ) | | | (4,821 | ) | | Research and development | | | - | | | | - | | | | 6 | | | | (57 | ) | | | (51 | ) | | Bad debts | | | (17 | ) | | | - | | | | - | | | | - | | | | (17 | ) | | Segmental profit / (loss) | | | (151 | ) | | | 89 | | | | (105 | ) | | | (3,375 | ) | | | (3,542 | ) | | Interest expenses | | | - | | | | - | | | | (79 | ) | | | (10 | ) | | | (89 | ) | | Depreciation and amortization | | | (167 | ) | | | (137 | ) | | | (217 | ) | | | (8 | ) | | | (529 | ) | | Other income | | | - | | | | - | | | | 357 | | | | 81 | | | | 438 | | | Forex loss | | | - | | | | - | | | | - | | | | (17 | ) | | | (17 | ) | | Changes in Fair Value | | | - | | | | - | | | | - | | | | (652 | ) | | | (652 | ) | | Loss before income taxes | | | (318 | ) | | | (48 | ) | | | (44 | ) | | | (3,981 | ) | | | (4,391 | ) | | Income tax | | | - | | | | - | | | | (24 | ) | | | - | | | | (24 | ) | | Loss after income taxes | | $ | (318 | ) | | $ | (48 | ) | | $ | (68 | ) | | $ | (3,981 | ) | | $ | (4,415 | ) | | (*) | represents segment acquired as part of business combination. See note 6(B) for details. | | Six months ended June 30, 2026 | | Particulars | | Software
Services | | | Managed
Services | | | Customer
engagement
services | | | Corporate
& Others | | | Total | | | Revenue from customers | | $ | 3,100 | | | $ | 2,623 | | | $ | 13,184 | | | $ | 139 | | | $ | 19,046 | | | Less: | | | | | | | | | | | | | | | | | | | - | | | Cost of revenue | | | (2,595 | ) | | | (2,051 | ) | | | (9,515 | ) | | | (426 | ) | | | (14,587 | ) | | Segmental gross profit / (loss) | | | 505 | | | | 572 | | | | 3,669 | | | | (287 | ) | | | 4,459 | | | Sales and marketing | | | (226 | ) | | | (166 | ) | | | (75 | ) | | | (2,033 | ) | | | (2,500 | ) | | General and administrative | | | (613 | ) | | | (183 | ) | | | (3,188 | ) | | | (4,054 | ) | | | (8,038 | ) | | Research and development | | | - | | | | - | | | | (25 | ) | | | (111 | ) | | | (136 | ) | | Bad debts | | | (17 | ) | | | - | | | | - | | | | (125 | ) | | | (142 | ) | | Segmental profit / (loss) | | $ | (351 | ) | | $ | 223 | | | | 381 | | | $ | (6,610 | ) | | $ | (6,357 | ) | | Interest expenses | | | - | | | | - | | | | (150 | ) | | | (23 | ) | | | (173 | ) | | Depreciation and amortization | | | (327 | ) | | | (278 | ) | | | (719 | ) | | | (15 | ) | | | (1,339 | ) | | Other income | | | - | | | | - | | | | 363 | | | | 83 | | | | 446 | | | Forex loss | | | - | | | | - | | | | - | | | | (80 | ) | | | (80 | ) | | Changes in fair value | | | - | | | | - | | | | - | | | | (3,088 | ) | | | (3,088 | ) | | Loss before income taxes | | | (678 | ) | | | (55 | ) | | | (125 | ) | | | (9,733 | ) | | | (10,591 | ) | | Income tax | | | - | | | | - | | | | (24 | ) | | | - | | | | (24 | ) | | Loss after income taxes | | $ | (678 | ) | | $ | (55 | ) | | | (149 | ) | | $ | (9,733 | ) | | $ | (10,615 | ) | | (*) | represents segment acquired as part of business combination. See note 6(B) for details. | | Three months ended June 30, 2025 | | Particulars | | Software Services | | | Managed Services | | | Corporate and others | | | Total | | | Revenue | | $ | 2,145 | | | $ | 1,343 | | | $ | 70 | | | $ | 3,558 | | | Less: | | | | | | | | | | | | | | | | | | Cost of revenue | | | (1,775 | ) | | | (1,055 | ) | | | (234 | ) | | | (3,064 | ) | | Segmental gross profit / (loss) | | | 370 | | | | 288 | | | | (164 | ) | | | 494 | | | Sales and marketing | | | (177 | ) | | | (111 | ) | | | (328 | ) | | | (616 | ) | | General and administrative | | | (104 | ) | | | (65 | ) | | | (1,013 | ) | | | (1,182 | ) | | Research and development | | | - | | | | - | | | | (55 | ) | | | (55 | ) | | Segmental profit / (loss) | | | 89 | | | | 112 | | | | (1,560 | ) | | | (1,359 | ) | | Interest expenses | | | - | | | | - | | | | (21 | ) | | | (21 | ) | | Depreciation and amortization | | | - | | | | - | | | | - | | | | - | | | Other income | | | - | | | | - | | | | 13 | | | | 13 | | | Profit / (loss) before income taxes | | | 89 | | | | 112 | | | | (1,568 | ) | | | (1,367 | ) | | Income tax | | | - | | | | - | | | | - | | | | - | | | Profit / (loss) after income taxes | | $ | 89 | | | $ | 112 | | | $ | (1,568 | ) | | $ | (1,367 | ) | | Six months ended June 30, 2025 | | Particulars | | Software Services | | | Managed Services | | | Corporate and others | | | Total | | | Revenue | | $ | 4,266 | | | $ | 2,857 | | | $ | 140 | | | $ | 7,263 | | | Less: | | | | | | | | | | | | | | | | | | Cost of revenue | | | (3,833 | ) | | | (2,487 | ) | | | (120 | ) | | | (6,440 | ) | | Segmental gross profit | | | 433 | | | | 370 | | | | 20 | | | | 823 | | | Sales and marketing | | | (328 | ) | | | (221 | ) | | | (441 | ) | | | (990 | ) | | General and administrative | | | (230 | ) | | | (154 | ) | | | (1,996 | ) | | | (2,380 | ) | | Research and development | | | - | | | | - | | | | (198 | ) | | | (198 | ) | | Segmental loss | | | (125 | ) | | | (5 | ) | | | (2,615 | ) | | | (2,745 | ) | | Interest expenses | | | - | | | | - | | | | (435 | ) | | | (435 | ) | | Depreciation and amortization | | | (7 | ) | | | (5 | ) | | | - | | | | (12 | ) | | Other income | | | - | | | | - | | | | 124 | | | | 124 | | | Loss before income taxes | | | (132 | ) | | | (10 | ) | | | (2,926 | ) | | | (3,068 | ) | | Income tax | | | - | | | | - | | | | - | | | | - | | | Loss after income taxes | | $ | (132 | ) | | $ | (10 | ) | | $ | (2,926 | ) | | $ | (3,068 | ) | Revenue from top 5 customers Schedule of concentration | | | Three months ended
June 30, 2026 | | | Three months ended
June 30, 2025 | | | Customer | | Amount | | | % of
Revenue | | | Amount | | | % of
Revenue | | | Customer 1 | | $ | 2,378 | (*) | | | 26 | % | | $ | 707 | | | | 20 | % | | Customer 2 | | | 836 | (*) | | | 9 | % | | | 668 | | | | 19 | % | | Customer 3 | | | 676 | (*) | | | 7 | % | | | 337 | | | | 9 | % | | Customer 4 | | | 667 | (*) | | | 7 | % | | | 245 | | | | 7 | % | | Customer 5 | | $ | 588 | | | | 6 | % | | $ | 112 | | | | 3 | % | | (*) | represents customer acquired as part of business combination. See note 6(B) for details. | | | | Six months ended
June 30, 2026 | | | Six months ended
June 30, 2025 | | | Customer | | Amount | | | % of
Revenue | | | Amount | | | % of
Revenue | | | Customer 1 | | $ | 4,516 | (*) | | | 24 | % | | $ | 1,466 | | | | 20 | % | | Customer 2 | | | 1,518 | (*) | | | 8 | % | | | 1,327 | | | | 18 | % | | Customer 3 | | | 1,329 | (*) | | | 7 | % | | | 603 | | | | 8 | % | | Customer 4 | | | 1,320 | (*) | | | 7 | % | | | 429 | | | | 6 | % | | Customer 5 | | $ | 1,225 | | | | 6 | % | | $ | 345 | | | | 5 | % | | (*) | represents customer acquired as part of business combination. See note 6(B) for details. |
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