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Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Operating Activities    
Net income (loss) $ 3,305,497 $ (475,104)
Adjustments to reconcile net income (loss) to net cash provided (used) by operating activities:    
Depreciation 1,391,315 1,209,506
Amortization 871,987 872,027
Loss on disposal of equipment 18,340 0
Deferred federal income tax (3,076,440) 0
Employee stock-based compensation 2,093,406 2,222,969
Non-cash revenue from return of treasury stock 0 (156,162)
Changes in operating assets and liabilities:    
Accounts receivable 510,499 (1,192,498)
Accounts receivable, tax credit (1,494,612) 0
Prepaid expenses and other (141,429) 6,318
Operating lease right-of-use assets (617,146) 374,701
Other assets (2,520) 0
Inventory 19,012 84,547
Accounts payable and accrued expenses (208,675) 252,689
Operating lease liabilities 593,937 (403,506)
Merchant reserves (419,994) 400,594
Customer deposits 53,074 311,609
Net cash provided by operating activities 2,896,251 3,507,690
Investing Activities    
Purchases of property and equipment (991,881) (834,964)
Sale of equipment 47,500 0
Net cash used by investing activities (944,381) (834,964)
Financing Activities    
Payments on equipment loan (106,807) (56,992)
Proceeds from issuance of common stock 97,663 0
Purchases of treasury stock (1,408,442) (456,961)
Assets held for customers (3,725,882) 6,570,747
Net cash provided (used) by financing activities (5,143,468) 6,056,794
Change in cash, cash equivalents, customer deposits and merchant reserves (3,191,598) 8,729,520
Cash, cash equivalents, customer deposits and merchant reserves, beginning of year 90,810,089 82,080,569
Cash, Cash Equivalents, Settlement Processing Assets, Prepaid Card Load Assets, Customer Deposits and Merchant Reserves, End of Year 87,618,491 90,810,089
Supplemental disclosures of cash flow information    
Interest 53,802 5,202
Income taxes 290,144 116,204
Non-cash operating activities:    
Right of use assets obtained in exchange for operating lease liabilities 1,156,543 0
Issuance of deferred stock compensation 1,497,300 2,650,505
Non-cash transaction for acquisition of equipment in exchange for note payable 0 811,819
Cash and cash equivalents 7,155,687 5,709,117
Settlement processing assets 44,899,603 49,737,068
Prepaid card load assets 31,578,973 20,170,761
Customer deposits 1,865,731 1,554,122
Merchant reserves 5,310,095 4,909,501
Cash, cash equivalents, customer deposits and merchant reserves, beginning of year 90,810,089 82,080,569
Cash and cash equivalents 8,056,891 7,155,687
Settlement processing assets 47,104,006 44,899,603
Prepaid card load assets 25,648,688 31,578,973
Customer deposits 1,918,805 1,865,731
Merchant reserves 4,890,101 5,310,095
Cash, Cash Equivalents, Settlement Processing Assets, Prepaid Card Load Assets, Customer Deposits and Merchant Reserves, End of Year 87,618,491 90,810,089
Employee Awards [Member]    
Adjustments to reconcile net income (loss) to net cash provided (used) by operating activities:    
Employee stock-based compensation 2,093,406 2,190,369
Vendor [Member]    
Adjustments to reconcile net income (loss) to net cash provided (used) by operating activities:    
Employee stock-based compensation $ 0 $ 32,600