13. Unaudited Quarterly Financial Data (Tables)

12 Months Ended

Dec. 31, 2017

Quarterly Financial Information Disclosure [Abstract]

Unaudited quarterly financial data

The following table presents the unaudited quarterly information for the three months ended September 30, 2017:

	As Previously Reported on Form 10-Q			Stock Option Expense Adjustment			Agent Incentive Stock Compensation Expense Adjustment			Other Adjustments			As Restated
Net revenues	$	48,105,769			–			–			(734,024	)	$	47,371,745
Operating expenses
Cost of revenues		43,291,473			–			346,175			734,024			42,903,624
General and administrative		11,987,268			(3,007,819	)		195,811			–			9,175,260
Professional fees		223,811			–			–			–			223,811
Sales and marketing		380,452			–			–			–			380,452
Total expenses		55,883,004			3,007,819			(541,986	)		734,024			52,683,147
Net income (loss) from operations		(7,777,235	)		3,007,819			(541,986	)		–			(5,311,402	)
Other income		–			–			–			–			–
Interest expense		(58	)		–			–			–			(58	)
Total other income and (expenses)		(58	)		–			–			–			(58	)
Net income (loss) from operations before income tax expense		(7,777,293	)		3,007,819			(541,986	)		–			(5,311,460	)
Income tax expense		(3,277	)		–			–			–			(3,277	)
Net income (loss)		(7,780,570	)		3,007,819			(541,986	)		–			(5,314,737	)
Net loss attributable to non-controlling interest in subsidiary		–			–			–			–			–
Net income (loss) attributable to common shareholders	$	(7,780,570	)		3,007,819			(541,986	)		–			(5,314,737	)
Net loss per share attributable to common shareholders
Basic from continuing operations	$	(0.15	)	$	0.06		$	(0.01	)	$	(0.00	)	$	(0.10	)
Diluted from continuing operations	$	(0.15	)	$	0.06		$	(0.01	)	$	(0.00	)	$	(0.10	)
Weighted average shares outstanding
Basic		53,335,822			53,335,822			53,335,822			53,335,822			53,335,822
Diluted		53,335,822			53,335,822			53,335,822			53,335,822			53,335,822

The following table presents the unaudited quarterly information for the three months ended June 30, 2017:

	As Previously Reported on Form 10-Q			Stock Option Expense Adjustment			Agent Incentive Stock Compensation Expense Adjustment			Other Adjustments			As Restated
Net revenues	$	39,574,311			–			–			(593,370	)	$	38,980,941
Operating expenses
Cost of revenues		35,048,967			–			285,277			593,370			34,740,874
General and administrative		600,420			5,427,087			(334,860	)		–			5,692,648
Professional fees		318,383			–			–			–			318,383
Sales and marketing		348,823			–			–			–			348,823
Total expenses		36,316,593			(5,427,087	)		49,583			593,370			41,100,727
Net income (loss) from operations		3,257,718			(5,427,087	)		49,583			–			(2,119,786	)
Other income		–			–			–			–			–
Interest expense		(3,762	)		–			–			–			(3,762	)
Total other income and (expenses)		(3,762	)		–			–			–			(3,762	)
Net income (loss) from operations before income tax expense		3,253,956			(5,427,087	)		49,583			–			(2,123,548	)
Income tax expense		(23,747	)		–			–			–			(23,747	)
Net income (loss)		3,230,209			(5,427,087	)		49,583			–			(2,147,296	)
Net loss attributable to non-controlling interest in subsidiary		–			–			–			–			–
Net income (loss) attributable to common shareholders	$	3,230,209			(5,427,087	)		49,583			–			(2,147,296	)
Net loss per share attributable to common shareholders
Basic from continuing operations	$	0.06		$	(0.10	)	$	0.00		$	(0.00	)	$	(0.04	)
Diluted from continuing operations	$	0.05		$	(0.10	)	$	(0.00	)	$	(0.00	)	$	(0.04	)
Weighted average shares outstanding
Basic		52,749,086			52,749,086			52,749,086			52,749,086			52,749,086
Diluted		59,640,200			52,749,086			52,749,086			52,749,086			52,749,086

The following table presents the unaudited quarterly information for the three months ended March 31, 2017:

	As Previously Reported on Form 10-Q			Stock Option Expense Adjustment			Agent Incentive Stock Compensation Expense Adjustment			Other Adjustments			As Restated
Net revenues	$	22,011,237			–			–			(483,054	)	$	21,528,183
Operating expenses
Cost of revenues		19,279,626			–			163,563			483,054			18.960,135
General and administrative		2,109,352			2,669,099			(2,570	)		–			4.775,881
Professional fees		364,460			–			–			–			364,460
Sales and marketing		301,222			–			–			–			301,222
Total expenses		22,054,660			(2,669,099	)		(160,993	)		483,054			24,401,698
Net income (loss) from operations		(43,423	)		(2,669,099	)		(160,993	)		–			(2,873,515	)
Other income		–			–			–			–			–
Interest expense		(1,715	)		–			–			–			(1,715	)
Total other income and (expenses)		(1,715	)		–			–			–			(1,715	)
Net income (loss) from operations before income tax expense		(45,138	)		(2,669,099	)		(160,993	)		–			(2,875,230	)
Income tax expense		(24,591	)		–			–			–			(24,591	)
Net income (loss)		(69,729	)		(2,669,099	)		(160,993	)		–			(2,899,821	)
Net loss attributable to non-controlling interest in subsidiary		–			–			–			–			–
Net income (loss) attributable to common shareholders	$	(69,729	)		(2,669,099	)		(160,993	)		–			(2,899,821	)
Net loss per share attributable to common shareholders
Basic from continuing operations	$	(0.00	)	$	(0.05	)	$	0.00		$	(0.00	)	$	(0.05	)
Diluted from continuing operations	$	(0.00	)	$	(0.05	)	$	0.00		$	(0.00	)	$	(0.05	)
Weighted average shares outstanding
Basic		52,416,392			52,416,392			52,416,392			52,416,392			52,416,392
Diluted		52,416,392			52,416,392			52,416,392			52,416,392			52,416,392

The following table presents the unaudited quarterly information for the three months ended September 30, 2016:

	As Previously Reported on Form 10-Q			Stock Option Expense Adjustment			Agent Incentive Stock Compensation Expense Adjustment			Other Adjustments			As Restated
Net revenues	$	15,756,956			–			–			(78,279	)	$	15,835,235
Operating expenses
Cost of revenues		13,294,452			–			96,733			(78,279	)		13,469,464
General and administrative		16,810,567			(13,943,548	)		720,770			–			3,587,789
Professional fees		140,804			–			–			–			140,804
Sales and marketing		158,968			–			–			–			158,968
Total expenses		30,404,791			13,943,548			(817,503	)		78,279			17,357,025
Net income (loss) from operations		(14,647,835	)		13,943,548			(817,503	)		–			(1,521,790	)
Other income		(432	)		–			–			–			(432	)
Interest expense		–			–			–			–			–
Total other income and (expenses)		(432	)		–			–			–			(432	)
Net income (loss) from operations before income tax expense		(14,648,267	)		13,943,548			(817,503	)		–			(1,522,222	)
Income tax expense		(7,444	)		–			–			–			(7,444	)
Net income (loss)		(14,655,711	)		13,943,548			(817,503	)		–			(1,529,666	)
Net loss attributable to non-controlling interest in subsidiary		8,613			–			–			–			8,613
Net income (loss) attributable to common shareholders	$	(14,647,098	)		13,943,548			(817,503	)		–			(1,521,053	)
Net loss per share attributable to common shareholders
Basic from continuing operations	$	(0.29	)	$	0.27		$	(0.01	)	$	(0.00	)	$	(0.03	)
Diluted from continuing operations	$	(0.29	)	$	0.27		$	(0.01	)	$	(0.00	)	$	(0.03	)
Weighted average shares outstanding
Basic		51,225,817			51,225,817			51,225,817			51,225,817			51,225,817
Diluted		51,225,817			51,225,817			51,225,817			51,225,817			51,225,817

The following table presents the unaudited quarterly information for the three months ended June 30, 2016:

	As Previously Reported on Form 10-Q			Stock Option Expense Adjustment			Agent Incentive Stock Compensation Expense Adjustment			Other Adjustments			As Restated
Net revenues	$	13,282,028			–			–			(198,201	)	$	13,083,827
Operating expenses
Cost of revenues		11,463,125			–			80,126			198,201			11,345,050
General and administrative		7,565,698			(5,697,433	)		137,414			–			2,005,679
Professional fees		130,018			–			–			–			130,018
Sales and marketing		122,285			–			–			–			122,285
Total expenses		19,281,126			5,697,433			(217,540	)		198,201			13,603,032
Net income (loss) from operations		(5,999,098	)		5,697,433			(217,540	)		–			(519,205	)
Other income		439			–			–			–			439
Interest expense		–			–			–			–			–
Total other income and (expenses)		439			–			–			–			439
Net income (loss) from operations before income tax expense		(5,998,659	)		5,697,433			(217,540	)		–			(518,766	)
Income tax expense		(13,968	)		–			–			–			(13,968	)
Net income (loss)		(6,012,627	)		5,697,433			(217,540	)		–			(532,734	)
Net loss attributable to non-controlling interest in subsidiary		6,720			–			–			–			6,720
Net income (loss) attributable to common shareholders	$	(6,005,907	)		5,697,433			(217,540	)		–			(526,014	)
Net loss per share attributable to common shareholders
Basic from continuing operations	$	(0.12	)	$	0.11		$	(0.00	)	$	(0.00	)	$	(0.01	)
Diluted from continuing operations	$	(0.12	)	$	0.11		$	(0.00	)	$	(0.00	)	$	(0.01	)
Weighted average shares outstanding
Basic		50,940,460			50,940,460			50,940,460			50,940,460			50,940,460
Diluted		50,940,460			50,940,460			50,940,460			50,940,460			50,940,460

The following table presents the unaudited quarterly information for the three months ended March 31, 2016:

	As Previously Reported on Form 10-Q			Stock Option Expense Adjustment			Agent Incentive Stock Compensation Expense Adjustment			Other Adjustments			As Restated
Net revenues	$	7,142,812			–			–			(155,829	)	$	6,986,983
Operating expenses
Cost of revenues		6,110,987			–			34,766			155,829			5,989,924
General and administrative		1,425,158			(165,752	)		30,606			–			1,290,012
Professional fees		143,375			–			–			–			143,375
Sales and marketing		77,143			–			–			–			77,143
Total expenses		7,756,663			165,752			(65,372	)		155,829			7,500,454
Net income (loss) from operations		(613,851	)		165,752			(65,372	)		–			(513,471	)
Other income		7			–			–			–			7
Interest expense		–			–			–			–			–
Total other income and (expenses)		7			–			–			–			7
Net income (loss) from operations before income tax expense		(613,844	)		165,752			(65,372	)		–			(513,464	)
Income tax expense		(11,603	)		–			–			–			(11,603	)
Net income (loss)		(625,447	)		165,752			(65,372	)		–			(525,067	)
Net loss attributable to non-controlling interest in subsidiary		5,580			–			–			–			5,580
Net income (loss) attributable to common shareholders	$	(619,867	)		165,752			(65,372	)		–			(519,487	)
Net loss per share attributable to common shareholders
Basic from continuing operations	$	(0.01	)	$	0.00		$	(0.00	)	$	(0.00	)	$	(0.01	)
Diluted from continuing operations	$	(0.01	)	$	0.00		$	(0.00	)	$	(0.00	)	$	(0.01	)
Weighted average shares outstanding
Basic		50,617,769			50,617,769			50,617,769			50,617,769			50,617,769
Diluted		50,617,769			50,617,769			50,617,769			50,617,769			50,617,769

The following table presents the unaudited quarterly information for the three months ended September 30, 2015:

	As Previously Reported on Form 10-Q			Stock Option Expense Adjustment			Agent Incentive Stock Compensation Expense Adjustment			Other Adjustments			As Restated
Net revenues	$	7,419,103			–			–			(109,245	)	$	7,309,858
Operating expenses
Cost of revenues		6,354,951			–			29,697			109,245			6, 275,403
General and administrative		(661,707	)		1,522,943			(5,796	)		–			855,440
Professional fees		138,001			–			–			–			138,001
Sales and marketing		77,011			–			–			–			77,011
Total expenses		5,908,256			(1,522,943	)		(23,901	)		109,245			7,345,855
Net income (loss) from operations		1,510,847			(1,522,943	)		(23,901	)		–			(35,997	)
Other income		319			–			–			–			319
Interest expense		(202	)		–			–			–			(202	)
Total other income and (expenses)		117			–			–			–			117
Net income (loss) from operations before income tax expense		1,510,964			(1,522,943	)					–			(35,880	)
Income tax expense		(1,244	)		–			–			–			(1,244	)
Net income (loss)		1,509,720			(1,522,943	)		(23,901	)		–			(37,124	)
Net loss attributable to non-controlling interest in subsidiary		7,388			–			–			–			7,388
Net income (loss) attributable to common shareholders	$	1,517,108			(1,522,943	)		(23,901	)					(29,736	)
Net loss per share attributable to common shareholders
Basic from continuing operations	$	0.03		$	(0.03	)	$	0.00		$	(0.00	)	$	(0.00	)
Diluted from continuing operations	$	0.03		$	(0.04	)	$	0.00		$	(0.00	)	$	(0.01	)
Weighted average shares outstanding
Basic		49,714,285			49,714,285			49,714,285			49,714,285			49,714,285
Diluted		51,163,219			51,163,219			51,163,219			51,163,219			51,163,219

The following table presents the unaudited quarterly information for the three months ended June 30, 2015:

	As Previously Reported on Form 10-Q			Stock Option Expense Adjustment			Agent Incentive Stock Compensation Expense Adjustment			Other Adjustments			As Restated
Net revenues	$	5,584,963			–			–			(93,856	)	$	5,491,107
Operating expenses
Cost of revenues		4,767,527			–			14,604			93,856			4,688,275
General and administrative		5,669,105			(3,973,717	)		22,368			–			1,717,756
Professional fees		98,832			–			–			–			98,832
Sales and marketing		43,006			–			–			–			43,006
Total expenses		10,578,470			3,973,717			(36,972	)		93,856			6,547,869
Net income (loss) from operations		(4,993,507	)		3,973,717			(36,972	)		–			(1,056,762	)
Other income		2,897			–			–			–			2,897
Interest expense		(464	)		–			–			–			(464	)
Total other income and (expenses)		2,433			–			–			–			2,433
Net income (loss) from operations before income tax expense		(4,991,074	)		3,973,717			(36,972	)		–			(1,054,329	)
Income tax expense		(7,080	)		–			–			–			(7,080	)
Net income (loss)		(4,998,154	)		3,973,717			(36,972	)		–			(1,061,409	)
Net loss attributable to non-controlling interest in subsidiary		–			–			–			–			–
Net income (loss) attributable to common shareholders	$	(4,998,154	)		3,973,717			(36,972	)		–			(1,061,409	)
Net loss per share attributable to common shareholders
Basic from continuing operations	$	(0.10	)	$	0.08		$	(0.00	)	$	(0.00	)	$	(0.02	)
Diluted from continuing operations	$	(0.10	)	$	0.08		$	(0.00	)	$	(0.00	)	$	(0.02	)
Weighted average shares outstanding
Basic		49,182,952			49,182,952			49,182,952			49,182,952			49,182,952
Diluted		49,182,952			49,182,952			49,182,952			49,182,952			49,182,952

The following table presents the unaudited quarterly information for the three months ended March 31, 2015:

	As Previously Reported on Form 10-Q			Stock Option Expense Adjustment			Agent Incentive Stock Compensation Expense Adjustment			Other Adjustments			As Restated
Net revenues	$	3,449,241			–			–			(75,771	)	$	3,373,470
Operating expenses
Cost of revenues		2,877,744			–			–			75,771			2,801,973
General and administrative		449,936			294,992			3,134			–			748,062
Professional fees		76,603			–			–			–			645,024
Sales and marketing		46,357			–			–			–			570,844
Total expenses		3,450,640			(294,922	)		(3,134	)		75,771			3,672,995
Net income (loss) from operations		(1,399	)		(294,922	)		(3,134	)		–			(299,525	)
Other income		3,686			–			–			–			3,686
Interest expense		(461	)		–			–			–			(461	)
Total other income and (expenses)		3,225			–			–			–			3,225
Net income (loss) from operations before income tax expense		1,826			(294,922	)		(3,134	)		–			(296,300	)
Income tax expense		(18,643	)		–			–			–			(18,643	)
Net income (loss)		(16,817	)		(294,922	)		(3,134	)		–			(314,943	)
Net loss attributable to non-controlling interest in subsidiary		–			–			–			–			–
Net income (loss) attributable to common shareholders	$	(16,817	)		(294,922	)		(3,134	)		–			(314,943	)
Net loss per share attributable to common shareholders
Basic from continuing operations	$	(0.00	)	$	(0.01	)	$	(0.00	)	$	0.00		$	(0.01	)
Diluted from continuing operations	$	(0.00	)	$	(0.01	)	$	(0.00	)	$	0.00		$	(0.01	)
Weighted average shares outstanding
Basic		48,727,385			48,727,385			48,727,385			48,727,385			48,727,385
Diluted		48,727,385			48,727,385			48,727,385			48,727,385			48,727,385