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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2024
Sep. 30, 2023
Cash flows from operating activities:    
Net income (loss) $ (117,490) $ 402,959
Depreciation 9,656 11,288
Loss on disposal of property and equipment 0 329
Deferred tax (38,751) 48,630
Changes in operating assets and liabilities:    
Accounts receivable 96,165 (239,201)
Unbilled receivables (413,561) (492,434)
Income tax receivable 0 77,477
Prepaid expenses and other current assets (1,076) (80,392)
Accounts payable and accrued expenses (100,171) 199,816
Unearned revenues (61,241) (238,719)
Net cash used in operating activities (626,469) (310,247)
Cash flows from investing activities:    
Proceeds from sale of equipment 0 1,200
Purchase of property and equipment 0 (8,646)
Net cash used in investing activities 0 (7,446)
Net change in cash (626,469) (317,693)
Cash, beginning of period 1,137,010 1,712,771
Cash, end of period 510,541 1,395,078
Supplemental Cash Flow Information    
Income taxes paid (net of refunded) 1,278 23,378
Interest paid $ 0 $ 0