v3.26.1
Note 4 - Revenue Recognition and Contracts with Customers
6 Months Ended
Jun. 30, 2026
Notes to Financial Statements  
Revenue from Contract with Customer [Text Block]

NOTE 4 REVENUE RECOGNITION AND CONTRACTS WITH CUSTOMERS

 

Disaggregation of Revenue

 

The Company primarily generates its revenue through providing GPU compute services for fixed term contracts. Revenue recognized related to fixed term contracts represented substantially all of the revenue for the three and six months ended June 30, 2026.

 

Contracts with Customers

 

The following customers accounted for 10% or more of the Company’s revenue for the periods presented:

 

   

Three Months Ended June 30,

   

Six Months Ended June 30,

 
   

2026

   

2025

   

2026

   

2025

 

Customer A

    49 %     *       49 %     *  

Customer B

    27 %     *       27 %     *  

Customer C

    *       *       *       *  

 

* Customer did not represent 10% or more of revenue.

 

Customer A, B, and C accounted for 16%, 13%, and 58% of accounts receivable, net, respectively, as of June 30, 2026. All other single customers represent less than 10% of revenue and accounts receivable, net, for the three and six month periods ended and as of June 30, 2026.

 

The Company monitors the creditworthiness of its customers on an ongoing basis and believes that its credit risk is limited due to the financial strength and payment history of these customers. Management does not expect any material losses from these receivable concentrations and has not recorded an allowance for doubtful accounts, as all receivables are considered highly collectible.

 

Contract Balances

 

The Company’s contract balances are comprised of prepayments received from compute services customers. The Company invoices for services in advance and when the Company receives consideration (or has an unconditional right to consideration) before services are fulfilled, the Company recognizes a contract liability for the unfulfilled performance obligation. These prepayments are classified as contract liabilities until the appropriate revenue recognition criteria have been met.  As of June 30, 2026, the Company had contract liabilities of $60.7 million primarily related to compute services. As of December 31, 2025, the Company had contract liabilities of $0.1 million which was all related to Drug Discovery Services.

 

 

The following table represents a reconciliation of the changes in the Company’s contract balances:

 

   

June 30, 2026

   

June 30, 2025

 

Balance, beginning of period

  $ 144,076     $ 224,076  

Advance billings

    63,822,941       -  

Revenue recognized

    (3,212,345 )     (75,000 )

Balance, end of period

  $ 60,754,672     $ 149,076  

 

During the six months ended June 30, 2026, an immaterial amount of revenue was recognized relating to the contract liabilities as of December 31, 2025.

 

The Company had no contract assets as of the periods presented, as the Company’s right to consideration becomes unconditional upon invoicing (which occurs at or before the service period commences) and does not depend on any factor other than passage of time.

 

As of June 30, 2026, the Company had $60.8 million of remaining performance obligations. The Company expects to recognize revenue associated with these performance obligations as follows:

 

2026 (remaining 6 months)

  $ 29,301,246  

2027

    7,053,109  

2028

    1,906,741  

2029

    22,493,576  
    $ 60,754,672