v3.26.1
SEGMENT REPORTING
 12 Months Ended
Dec. 31, 2025
SEGMENT REPORTING [Abstract]  
SEGMENT REPORTING
NOTE 12 - 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 majority of subscribers are located in the U.S. For the years ended December 31, 2025 and 2024, the Company recognized revenue of $2.4 million and $2.5 million, respectively, from subscribers from foreign countries. The remainder of revenue was recognized from customers located in the U.S.
 
The accounting policies of this segment are the same as those described in the summary of significant accounting policies. The CODM assesses performance of this segment using the entity-wide revenue and expense information reported on the Statements of Operations and the more detailed significant segment expense categories disclosed in the table below. The primary measure of segment profit is net income as reported on the Statements of Operations.
Segment Financial Information
 
                 
    2025
(As Restated) 		    2024
(As Restated) 		 
Segment operating revenues
  $ 20,123,616     $ 19,809,881  
                 
Less: Significant segment expenses
               
Data and product costs
               
Employee expenses
    5,663,035       5,476,111  
Data feed expenses
    2,123,907       1,955,210  
Hosting and computer services expenses
    359,449       239,101  
Other data and product costs
    776,378       951,429  
Data and product costs subtotal
    8,922,769       8,621,851  
                 
Selling, general and administrative expenses
               
Employee expenses
    7,574,068       7,161,422  
Professional fee expenses
    1,039,262       647,884  
Marketing expenses
    764,351       844,939  
Occupancy expenses
    284,080       429,532  
Other general and administrative expenses
    1,108,532       965,857  
Selling, general and administrative expenses subtotal
    10,770,293       10,049,634  
                 
Other significant segment items
               
Depreciation and amortization
    349,966       401,996  
Other (income), net
    (636,714 )      (852,921 ) 
Provision for income taxes
    206,141       282,728  
                 
Segment net income
  $ 511,161     $ 1,306,593