v3.26.3
REVENUE (Tables)
 9 Months Ended
Sep. 30, 2026
Revenue from Contract with Customer [Abstract]  
SCHEDULE OF DISAGGREGATES OF REVENUE

   Hardware   Monitoring   Total 
Nine months ended September 30, 2026:               
PG Segment  $2,676   $4,216   $6,892 
CP Segment   239    176    415 
Total Revenue  $2,915   $4,392   $7,307 

 

   Hardware   Monitoring   Total 
Nine months ended September 30, 2025:               
PG Segment  $4,542   $3,965   $8,507 
CP Segment   410    184    594 
Total Revenue  $4,952   $4,149   $9,101 

 

The IS segment had no revenue for the nine months ended September 30, 2026 as operations were in the pre-revenue stage.

 

   Hardware   Monitoring   Total 
Three months ended September 30, 2026:               
PG Segment  $950   $1,492   $2,442 
CP Segment   91    58    149 
Total Revenue  $1,041   $1,550   $2,591 

 

   Hardware   Monitoring   Total 
Three months ended September 30, 2025:               
PG Segment  $761   $1,499   $2,260 
CP Segment   157    61    218 
Total Revenue  $918   $1,560   $2,478 
SCHEDULE OF DEFERRED REVENUE ACTIVITY

   Hardware   Monitoring   Total 
Balance at December 31, 2025  $168   $3,241   $3,409 
Additions during the period   —    4,615    4,615 
Assumed in the Gen-Tracker Acquisition (see Note 14)   —    590    590 
Recognized as revenue   (168)   (4,392)   (4,560)
Balance at September 30, 2026  $—   $4,054   $4,054 
                
Amounts to be recognized as revenue in the twelve-month period ending:               
September 30, 2027  $—    3,643    3,643 
September 30, 2028   —    399    399 
September 30, 2029 and thereafter   —    12    12 
Total  $—    4,054    4,054 
SCHEDULE OF RECONCILIATION OF HARDWARE REVENUE

Reconciliation of Hardware Revenue  2026   2025   2026   2025 
  

Nine months ended

September 30,

  

Three months ended

September 30,

 
Reconciliation of Hardware Revenue  2026   2025   2026   2025 
Amortization of deferred revenue  $168   $800   $5   $215 
Sales of custom designed units and related accessories   94    58    17    — 
Hardware sales   2,128    3,708    766    548 
Other accessories, services, shipping and miscellaneous charges   525    386    253    155 
Total hardware revenue  $2,915   $4,952   $1,041   $918 
SCHEDULE OF DEFERRED CHARGES ACTIVITY

      
Balance at December 31, 2025  $70 
Additions, net of adjustments, during the period   — 
Recognized as COGS   (70)
Balance at September 30, 2026  $— 
      
Amounts to be recognized as COGS in the twelve-month-period ending:     
September 30, 2027  $— 
SCHEDULE OF RECONCILIATION OF COGS EXPENSES

Reconciliation of COGS Expense  2026   2025   2026   2025 
  

Nine months ended

September 30,

  

Three months ended

September 30,

 
Reconciliation of COGS Expense  2026   2025   2026   2025 
Amortization of deferred COGS  $70   $342   $2   $91 
COGS of custom designed units and related accessories   34    16    7    — 
COGS of hardware sales   771    1,335    266    246 
Data costs for monitoring   219    219    73    73 
Other COGS of accessories, services, shipping and miscellaneous charges   291    279    156    122 
Total COGS expense  $1,385   $2,191   $504   $533 
SCHEDULE OF SALES COMMISSIONS CONTRACT ASSETS

   Hardware   Monitoring   Total 
Balance at December 31, 2025  $16   $148   $164 
Additions during the period   —    39    39 
Amortization of sales commissions   (16)   (50)   (66)
Balance at September 30, 2026  $—    137    137 
SCHEDULE OF SALES COMMISSIONS EXPENSE

      
September 30, 2027  $58 
September 30, 2028   46 
September 30, 2029 and thereafter   33 
Total  $137