Note 10 - Revenues and Other Related Items

3 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Revenue from Contract with Customer [Text Block]

10.  Revenues and Other Related Items

Disaggregated Revenues

The Company disaggregates revenue from contracts with customers by geography and product grouping, as it believes this best depicts how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors.

The Company’s revenue by geography (based on customer address) is as follows:

	Three Months Ended December 31,
Revenues:	2023		2022
United States	$	3,097	$	3,295
International		658		788
	$	3,755	$	4,083

The largest concentration within the Company’s international revenue geography is within Canada.

Long-lived assets located in foreign jurisdictions aggregated approximately $1.2 million and $1.3 million as of December 31, 2023 and September 30, 2023, respectively.

The Company’s revenue by type is as follows:

	Three Months Ended December 31,
Revenues:	2023		2022
Subscription	$	2,706	$	2,832
Maintenance		124		136
Hosting		256		261
Digital engagement services		669		854
	$	3,755	$	4,083

For the three months ended December 31, 2023 and 2022, no single customer exceeded 10% of the Company’s total revenue.

Deferred Revenue

Amounts that have been invoiced are recorded in accounts receivable and deferred revenue or revenue, depending on whether the revenue recognition criteria have been met. Deferred revenue represents amounts billed for which revenue has not yet been recognized. Deferred revenue that is expected to be recognized during the succeeding 12-month period is recorded as current deferred revenue, and the remaining portion is recorded as noncurrent deferred revenue included in Other long-term liabilities.  

The following table summarizes the classification and net change in deferred revenue as of and for the three months ended December 31, 2023:

	Deferred Revenue
	Current			Long-Term
Balance as of October 1, 2023	$	2,084		$	345
Decrease		(424	)		-
Balance as of December 31, 2023	$	1,660		$	345