BASIS OF PRESENTATION (Tables)

12 Months Ended

Dec. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of restatement of previously issued unaudited interim 2023 financial statements

The following tables show the Company’s unaudited condensed consolidated balance sheets as of March 31, 2023, June 30, 2023 and September 30, 2023 and the Company’s unaudited condensed consolidated income statements for the three months ended March 31, 2023, for the three and six months ended June 30, 2023 and for the three and nine months ended September 30, 2023,  and the Company’s unaudited condensed consolidated statement of cash flows for the three months ended March 31, 2023, for the six months ended June 30, 2023 and for the nine months ended September 30, 2023, as previously reported, adjustments and as restated for the periods presented (amounts stated in thousands of dollars except share and per share amounts):

		As of March 31, 2023 (unaudited)
		As Previously Reported		Adjustments		As Restated
Total Liabilities
Deferred Tax Liability	$	1,170	$	(1,170)	$	—
Total Liabilities		19,728		(1,170)		18,558
Total Shareholders' Equity
Additional paid-in capital		50,289		—		50,289
Accumulated deficit		(48,870)		1,170		(47,700)
Total shareholders’ equity		1,441		1,170		2,611
Total liabilities and shareholders' equity	$	21,169	$	—	$	21,169

		Three Months Ended March 31, 2023 (unaudited)
		As Previously Reported		Adjustments		As Restated
Operating expenses
General and administrative	$	3,211	$	—	$	3,211
Total operating expenses		3,523		—		3,523
Loss from operations		(3,344)		—		(3,344)
Loss before income taxes		(3,940)		—		(3,940)
Income tax (expense)		(374)		1,170		796
Net loss		(4,314)		1,170		(3,144)
Basic loss per share		(4.09)		1.11		(2.98)
Diluted loss per share	$	(4.09)	$	1.11	$	(2.98)
Weighted average number of shares used in per share calculation - basic		1,054,933		—		1,054,933
Weighted average number of shares used in per share calculation - basic		1,054,933		—		1,054,933

		Three Months Ended March 31, 2023 (unaudited)
Net cash used in operating activities		As Previously Reported		Adjustments		As Restated
Net loss	$	(4,314)	$	1,170	$	(3,144)
Income taxes	$	374	$	(1,170)	$	(796)

		As of June 30, 2023 (unaudited)
		As Previously Reported		Adjustments		As Restated
Total Assets
Accounts Receivable, net	$	9,088	$	(381)	$	8,707
Total current assets		17,903		(381)		17,522
Total assets		20,249		(381)		19,868
Total Liabilities
Deferred Tax Liability		617		(617)		—
Total Liabilities		18,921		(617)		18,304
Total Shareholders' Equity
Additional paid-in capital		55,434		(144)		55,290
Accumulated deficit		(54,132)		380		(53,752)
Total shareholders’ equity		1,328		236		1,564
Total liabilities and shareholders' equity	$	20,249	$	(381)	$	19,868

		Three Months Ended June 30, 2023 (unaudited)
		As Previously Reported		Adjustments		As Restated
Revenue
Professional services	$	839	$	(381)	$	458
Total revenue		1,543		(381)		1,162
Gross Margin		(1,859)		(381)		(2,240)
Operating expenses
General and administrative		3,355		(144)		3,211
Total operating expenses		3,605		(144)		3,461
Loss from operations		(5,464)		(237)		(5,701)
Loss before income taxes		(5,807)		(237)		(6,044)
Income tax (expense) benefit		545		(553)		(8)
Net loss		(5,262)		(790)		(6,052)
Basic loss per share		(1.63)		(0.24)		(1.87)
Diluted loss per share	$	(1.63)	$	(0.24)	$	(1.87)
Weighted average number of shares used in per share calculation - basic		3,232,345		—		3,232,345
Weighted average number of shares used in per share calculation - basic		3,232,345		—		3,232,345

		Six Months Ended June 30, 2023 (unaudited)
		As Previously Reported		Adjustments		As Restated
Revenue
Professional services	$	2,713	$	(381)	$	2,332
Total revenue		5,095		(381)		4,714
Gross Margin		(1,680)		(381)		(2,061)
Operating expenses
General and administrative		6,566		(144)		6,422
Total operating expenses		7,128		(144)		6,984
Loss from operations		(8,808)		(237)		(9,045)
Loss before income taxes		(9,747)		(237)		(9,984)
Income tax (expense) benefit		171		617		788
Net loss		(9,576)		380		(9,196)
Basic loss per share		(4.45)		(0.24)		(4.69)
Diluted loss per share	$	(4.45)	$	(0.24)	$	(4.69)
Weighted average number of shares used in per share calculation - basic		2,149,777		—		2,149,777
Weighted average number of shares used in per share calculation - basic		2,149,777		—		2,149,777

		Six Months Ended June 30, 2023 (unaudited)
Net cash used in operating activities		As Previously Reported		Adjustments		As Restated
Net loss	$	(9,576)	$	380	$	(9,196)
Stock-based compensation		56		(144)		(88)
Accounts receivable		6,055		381		6,436
Income taxes	$	(198)	$	(617)	$	(815)

		As of September 30, 2023 (unaudited)
		As Previously Reported		Adjustments		As Restated
ASSETS
Accounts Receivable, net	$	6,013	$	(381)	$	5,632
Total current assets		14,338		(381)		13,957
Total assets		15,292		(381)		14,911
Total Liabilities
Deferred Tax Liability		616		(616)		—
Total Liabilities		21,361		(616)		20,745
Total Shareholders' Equity
Additional paid-in capital		55,475		(144)		55,331
Accumulated deficit		(61,571)		379		(61,192)
Total shareholders'equity		(6,069)		235		(5,834)
Total liabilities and shareholders' equity	$	15,292	$	(381)	$	14,911

		Nine Months Ended September 30, 2023 (unaudited)
		As Previously Reported		Adjustments		As Restated
Operating expenses
General and administrative	$	10,105	$	(144)	$	9,961
Total operating expenses		10,195		(144)		10,051
Loss from operations		(11,967)		(237)		(12,204)
Loss from continuing operations before income taxes		(13,611)		(237)		(13,848)
Income tax benefit on continuing operations		171		617		788
Loss from continuing operations		(13,440)		380		(13,060)
Loss from discontinued operations, net of tax		(3,575)		—		(3,575)
Net loss		(17,015)		380		(16,635)
Basic loss per share		(4.89)		0.11		(4.78)
Diluted loss per share	$	(4.89)	$	0.11	$	(4.78)
Weighted average number of shares used in per share calculation - basic		3,480,014		—		$ 3,480,014
Weighted average number of shares used in per share calculation - basic		3,480,014		—		$ 3,480,014

		Nine Months Ended September 30, 2023 (unaudited)
Net cash used in operating activities		As Previously Reported		Adjustments		As Restated
Net loss	$	(17,015)	$	(380)	$	(17,395)
Stock-based compensation		(107)		(144)		(251)
Accounts receivable		9,130		381		9,511
Deferred income taxes	$	(216)	$	(617)	$	(833)

Schedule of exposure to credit risk

	December 31,		December 31,
	2023		2022
Cash	$	123	$	905
Accounts receivable, net		3,601		15,143
Due from MSAs		—		4,913
Total	$	3,724	$	20,961