v3.26.1
Segment Reporting
 6 Months Ended
Jun. 30, 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
June 30, 		 
6 Months Ended
June 30, 		 
    2026

 		    2025
(As Restated) 		    2026

 		    2025
(As Restated) 		 
                     
Segment operating revenues
 $5,166,174   $5,059,542   $10,153,052   $9,930,955 
                     
Less: Significant segment expenses
                   
Data and product costs
                   
Employee expenses
  1,733,740    1,393,423    3,434,441    2,891,536 
Data feed expenses
  565,985    516,966    1,088,609    1,051,868 
Hosting and computer services expenses
  156,716    86,527    306,914    145,241 
Other data and product costs
  277,102    197,144    424,484    388,789 
Data and product costs subtotal
  2,733,543    2,194,060    5,254,448    4,477,434 
                     
Selling, general and administrative expenses
                   
Employee expenses
  1,858,260    1,932,924    3,727,046    3,847,035 
Professional fee expenses
  703,729    205,441    1,035,674    308,547 
Marketing expenses
  200,416    203,062    369,370    411,853 
Occupancy expenses (1)
  15,130    113,694    25,314    224,038 
Other general and administrative expenses
  267,261    301,760    515,029    578,954 
Selling, general and administrative expenses subtotal
  3,044,796    2,756,881    5,672,433    5,370,427 
                     
Other significant segment items
                   
Depreciation and amortization
  51,782    117,044    105,602    202,764 
Other (income), net
  (139,034)    (153,798)    (279,708)    (311,664) 
(Benefit) provision for income taxes
  (50,124)    9,914    (72,611)    64,362 
                     
Segment net (loss) income
 $(474,789)   $135,441   $(527,112)   $127,632 
 
(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.