v3.26.1
Segment Reporting
 3 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
Segment Reporting
(10) Segment Reporting
 
The Company has a single operating and reportable segment: SaaS subscription products. This segment includes add-ons and enhancements that can only be accessed with an active base subscription to its SaaS subscription products. The products are used mainly by subscribers to analyze commercial financial risk for the purpose of extending trade credit, evaluating supply chains, and managing the counterparty risk associated with these relationships.
 
The Company’s chief operating decision maker (“CODM”) is its Chief Executive Officer and President. The CODM makes operating decisions, assesses performance and allocates resources using the entity-wide revenue and expense information reported on the Condensed Statements of Operations and the more detailed significant expense categories disclosed in the table below. The primary measure of segment profit is net income as reported on the Condensed Statements of Operations.
                 
    3 Months Ended
March 31,  		 
    2026
(As Restated) 		    2025
(As Restated) 		 
                 
Segment operating revenues
  $ 4,986,878     $ 4,871,412  
                 
Less: Significant segment expenses
               
Data and product costs
               
Employee expenses
    1,700,701       1,498,114  
Data feed expenses
    522,623       534,901  
Hosting and computer services expenses
    150,198       58,714  
Other data and product costs
    147,383       191,645  
Data and product costs subtotal
    2,520,905       2,283,374  
                 
Selling, general and administrative expenses
               
Employee expenses
    1,868,786       1,914,112  
Professional fee expenses
    331,945       103,106  
Marketing expenses
    168,954       208,791  
Occupancy expenses (1)
    10,183       110,344  
Other general and administrative expenses
    247,769       277,193  
Selling, general and administrative expenses subtotal
    2,627,637       2,613,546  
                 
Other significant segment items
               
Depreciation and amortization
    53,820       85,720  
Other (income), net
    (140,674 )      (157,867 ) 
Provision (benefit) for income taxes
    (22,487 )      54,448  
                 
Segment net loss
  $ (52,323 )    $ (7,809 ) 
 
(1) Prior to the expiration of the Company’s leased office space on July 31, 2025, occupancy expenses included rent, utilities, repairs, and office supplies. Post expiration, occupancy expenses included the rental of virtual office space for Company meetings.