v3.26.3
Segment Reporting
 9 Months Ended
Sep. 30, 2026
Segment Reporting [Abstract]  
Segment Reporting
(9) 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
September 30, 		    9 Months Ended
September 30, 		 
 

2026 

2025 

2026 

2025 
                         
Segment operating revenues
  $ 5,122,018   $ 5,094,736   $ 15,275,070   $ 15,025,690 
                         
Less: Significant segment expenses
                        
Data and product costs
                        
Employee expenses
    1,687,657     1,340,869     5,122,098     4,232,159 
Data feed expenses
    589,430     553,166     1,678,039     1,605,034 
Hosting and computer services expenses
    178,785     100,794     485,699     246,034 
Other data and product costs
    371,589     196,960     796,073     585,996 
Data and product costs subtotal
    2,827,461     2,191,789     8,081,909     6,669,223 
                         
Selling, general and administrative expenses
                        
Employee expenses
    2,042,335     1,983,938     5,769,382     5,830,985 
Professional fee expenses
    647,854     326,141     1,683,528     634,688 
Marketing expenses
    190,889     187,058     560,258     598,912 
Occupancy expenses (1)
    16,091     47,745     41,404     271,783 
Other general and administrative expenses
    245,495     263,399     760,525     842,340 
Selling, general and administrative expenses subtotal
    3,142,664     2,808,281     8,815,097     8,178,708 
                         
Other significant segment items
                        
Depreciation and amortization
    44,021     78,336     149,623     281,100 
Other (income), net
    (120,921)     (164,256)     (400,629)     (475,921) 
(Benefit) provision for income taxes
    (247,230)     55,317     (319,841)     119,679 
                         
Segment net (loss) income
  $ (523,977)   $ 125,269   $ (1,051,089)   $ 252,901 
 
(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.