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Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Dec. 31, 2022
Cash flows from operating activities:      
Net income (loss) $ 2,946,373 $ 577,074  
Adjustments to reconcile net income to net cash (used in) provided by operating activities:      
Depreciation and amortization 227,570 215,746  
Right of use amortization 121,774 79,853 $ 412,335
Employee stock compensation 24,063 26,250  
Stock issued for service 75,000  
Changes in operating assets and liabilities:      
Accounts receivable, net (1,686,838) (1,242,273)  
Inventory, net (1,155,466) (1,933,137)  
Deferred taxes (865,745) (63,210)  
Unbilled revenue (430,488) (1,887,960)  
Prepaid expenses and other current assets (1,675) (20,391)  
Other assets (792) (186,727)  
Accounts payable and other accrued expenses 1,610,884 603,601  
Operating lease liability (126,592) (83,399)  
Deferred revenue 240,535 798,319  
Net cash provided by (used in) operating activities 978,603 (3,116,254)  
Cash flows from investing activities:      
Purchase of intangible assets (51,644)  
Purchase of property and equipment (163,441) (804,433)  
Net cash (used in) investing activities (163,441) (856,077)  
Cash flows from financing activities:      
Principal payments of debt (57,750) (57,975)  
Stock options exercised 16,726 7,975  
Net cash (used in) financing activities (41,024) (50,000)  
Net increase (decrease) in cash 774,138 (4,022,331)  
Cash, beginning of period 13,483,597 19,708,565 19,708,565
Cash, end of period 14,257,735 15,686,234 $ 13,483,597
Supplemental disclosure of cash flow information:      
Income taxes paid (refunded) 99,035  
Interest paid 3,345 63,776  
Supplemental disclosure of non-cash investing and financing activities:      
Conversion of inventory to property and equipment $ 75,976