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REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables) - Gravitics Inc [Member]
6 Months Ended 12 Months Ended
Jun. 30, 2026
Dec. 31, 2025
SCHEDULE OF DISAGGREGATION OF REVENUE

The following table presents the Company’s revenue from contracts with customers disaggregated by customer type for the three and six months ended June 30, 2026 and 2025 (amounts in thousands):

 

   2026   2025   2026   2025 
  

For the Three Months Ended

June 30,

  

For the Six Months Ended

June 30,

 
   2026   2025   2026   2025 
U.S. Government  $-   $364   $-   $739 
Commercial        -    -         -    284 
Total revenues  $-   $364   $-   $1,023 

The following table presents the Company’s revenue from contracts with customers disaggregated by customer type for the years ended December 31, 2025 and 2024 (amounts in thousands):

         
   Year Ended December 31, 
   2025   2024 
U.S. Government  $761   $1,014 
Commercial   283    1,596 
Total revenues  $1,044   $2,610 

SCHEDULE OF UNBILLED REVENUE

The activity within the Company’s unbilled revenue for the three and six months ended June 30, 2026 was as follows (amounts in thousands):

 

Schedule of Unbilled Revenue

   For the Six Months Ended  
   June 30, 2026 
Balance, January 1, 2026  $30 
Increase in unbilled revenue   - 
Revenue billed   - 
Balance, March 31, 2026   30 
Increase in unbilled revenue   - 
Revenue billed   (30)
Balance, June 30, 2026  $- 

The activity within the Company’s unbilled revenue for the years ended December 31, 2025 and December 31, 2024 was as follows (amounts in thousands):

SCHEDULE OF UNBILLED REVENUE

 

         
   Year Ended December 31, 
   2025   2024 
Balance, beginning of year  $226   $- 
Increase in unbilled revenue   558    226 
Revenue billed   (754)   - 
Balance, end of year  $30   $226 

SCHEDULE OF DEFERRED REVENUE

The activity within the Company’s deferred revenue for the three and six months ended June 30, 2026 was as follows (amounts in thousands):

 

   For the Six Months Ended 
   June 30, 2026 
Balance, January 1, 2026  $161 
Deferral of revenue   1,141 
Recognition of revenue   - 
Balance, March 31, 2026   1,302 
Deferral of revenue   3,084 
Recognition of revenue   - 
Balance, June 30, 2026  $4,386 

The activity within the Company’s deferred revenue for the years ended December 31, 2025 and December 31, 2024 was as follows (amounts in thousands):

         
   Year Ended December 31, 
   2025   2024 
Balance, beginning of year  $-   $- 
Deferral of revenue   161    - 
Recognition of unearned revenue   -    - 
Balance, end of year  $161   $-