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Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Cash flows from operating activities:    
Net income (loss) $ 652,146 $ (696,760)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:    
Depreciation and amortization 325,940 511,698
Amortization of operating lease right-of-use assets 35,337 33,447
Provision for bad debts, net 36,845 0
Accretion of discount on note receivable (104,167) 0
Gain on write off of other payables (32,495) 0
Share-based compensation 172,488 603,533
Deferred income taxes (77,128) (131,204)
Changes in assets and liabilities:    
Accounts receivable (331) (41,710)
Prepaid expenses and other current assets 5,916 20,143
Accounts payable 122,833 501,145
Income tax payable and uncertain tax position liability (380,719) 336,505
Accrued expenses 78,517 99,153
Contract liabilities 2,731 2,058
Operating lease obligations (36,501) (34,654)
Net cash provided by operating activities 801,412 1,203,354
Cash flows from investing activities:    
Issuance of note receivable (1,500,000) 0
Purchase of property and equipment 0 (1,120)
Net cash used in investing activities (1,500,000) (1,120)
Cash flows from financing activities:    
Payments on finance leases 0 (2,907)
Proceeds from option exercise 19,500 0
Repurchase of common stock (106,993) 0
Net cash used in financing activities (87,493) (2,907)
Effect of exchange rate changes on cash and cash equivalents (266,358) (3,850)
Net change in cash and cash equivalents (1,052,439) 1,195,477
Cash and cash equivalents, beginning of year 2,839,687 1,644,210
Cash and cash equivalents, end of year 1,787,248 2,839,687
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION    
Income taxes 1,356 956
Interest 0 85
SUPPLEMENTAL DISCLOSURES OF NON-CASH ITEMS    
Issuance of common shares in settlement of accrued expenses $ 0 $ 2,005,500