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Condensed Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Dec. 31, 2023
Cash flows from operating activities:      
Net income $ 1,216,173 $ 2,946,373  
Adjustments to reconcile net income to net cash provided by operating activities:      
Depreciation and amortization 236,547 227,570  
Right of use amortization 127,893 121,774 $ 496,127
Employee stock compensation 139,999 24,063  
Bad Debt Expense 245,089    
Stock issued for service 75,000  
Changes in operating assets and liabilities:      
Accounts receivable, net 5,178,893 (1,686,838)  
Inventory, net 112,420 (1,155,466)  
Deferred taxes (33,203) (865,745)  
Unbilled revenue (571,759) (430,488)  
Prepaid expenses and other current assets 74,091 (1,675)  
Other assets (792)  
Accounts payable and other accrued expenses (246,905) 1,610,884  
Operating lease right of use (137,291) (126,592)  
Deferred revenue (1,205,438) 240,535  
Net cash provided by operating activities 5,136,509 978,603  
Cash flows from investing activities:      
Purchase of property and equipment (1,546,772) (163,441)  
Net cash (used in) investing activities (1,546,772) (163,441)  
Cash flows from financing activities:      
Principal payments of debt (35,152) (57,750)  
Proceeds from Stock based options 10,750 16,726  
Net cash (used in) financing activities: (24,402) (41,024)  
Net increase in cash 3,565,335 774,138  
Cash and restricted cash, beginning of period 18,849,842 13,483,597 13,483,597
Cash and restricted cash, end of period 22,415,177 14,257,735 $ 18,849,842
Supplemental disclosure of cash flow information:      
Income taxes paid 24,002 108,777  
Interest paid $ 61,552 $ 3,345