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INFORMATION CONCERNING INDUSTRY SEGMENTS AND MAJOR CUSTOMERS (Tables)
9 Months Ended 12 Months Ended
Sep. 30, 2021
Dec. 31, 2020
Segment Reporting [Abstract]    
Schedule of Segment Information

Information concerning the Company’s continuing operations in its S&S segment for the three and nine month periods ended September 30, 2021 and 2020 are as follows:

                         
    Services &         Intercompany    
    Support   Other   Eliminations   Total
Three Months Ended September 30, 2021                        
Sales   $ 1,947,000   $ —   $ (119,000)   $ 1,828,000
Cost of sales     1,113,000     —     —     1,113,000
Gross profit     834,000     —     (119,000)     715,000
Selling, general and                        
administrative expenses     669,000     1,138,000     (119,000)     1,688,000
Amortization expense     110,000     —     —     110,000
Transaction costs     —     543,000     —     543,000
Restructuring expense     —     242,000     —     242,000
Operating income (loss)     55,000     (1,923,000)     —     (1,868,000)
Other income     4,000     66,000     —     70,000
Income (loss) before income tax   $ 59,000   $ (1,857,000)   $ —   $ (1,798,000)
                         
Depreciation and amortization   $ 133,000   $ 72,000   $ —   $ 205,000
                         
Capital expenditures   $ 5,000   $ 9,000   $ —   $ 14,000
                         
Assets   $ 6,776,000   $ 50,213,000   $ (27,000)   $ 56,962,000
                         
                         
    Services &         Intercompany    
    Support   Other   Eliminations   Total
Three Months Ended September 30, 2020                        
Sales   $ 3,530,000   $ —   $ (176,000)   $ 3,354,000
Cost of sales     2,190,000     —     (9,000)     2,181,000
Gross profit     1,340,000     —     (167,000)     1,173,000
Selling, general and                        
administrative expenses     803,000     1,324,000     (167,000)     1,960,000
Amortization expense     106,000     —     —     106,000
Transaction costs     —     72,000     —     72,000
Operating income (loss)     431,000     (1,396,000)     —     (965,000)
Other income     —     275,000     —     275,000
Income (loss) before income tax   $ 431,000   $ (1,121,000)   $ —   $ (690,000)
                         
Depreciation and amortization   $ 146,000   $ 128,000   $ —   $ 274,000
                         
Capital expenditures   $ —   $ 79,000   $ —   $ 79,000
                         
Assets   $ 8,334,000   $ 47,410,000   $ (27,000)   $ 55,717,000

 

 

                       
  Services &         Intercompany    
  Support   Other   Eliminations   Total
Nine Months Ended September 30, 2021                      
Sales $ 5,719,000   $ —   $ (406,000)   $ 5,313,000
Cost of sales   3,459,000     —     —     3,459,000
Gross profit   2,260,000     —     (406,000)     1,854,000
Selling, general and                      
administrative expenses   2,290,000     3,683,000     (406,000)     5,567,000
Amortization expense   346,000     —     —     346,000
Transaction costs   —     2,471,000     —     2,471,000
Restructuring expense   —     242,000     —     242,000
Operating loss   (376,000)     (5,780,000)     —     (6,156,000)
Other income (expense)   20,000     (186,000)     —     (166,000)
Loss before income tax $ (356,000)   $ (5,966,000)   $ —   $ (6,322,000)
                       
Depreciation and amortization $ 426,000   $ 218,000   $ —   $ 644,000
                       
Capital expenditures $ 11,000   $ 9,000   $ —   $ 20,000
                       
                         
                         
    Services &         Intercompany      
    Support   Other   Eliminations   Total
Nine Months Ended September 30, 2020                        
Sales   $ 5,882,000   $ —   $ (561,000)   $ 5,321,000
Cost of sales     3,792,000     —     (36,000)     3,756,000
Gross profit     2,090,000     —     (525,000)     1,565,000
Selling, general and                        
administrative expenses     1,614,000     3,928,000     (525,000)     5,017,000
Amortization expense     106,000     —     —     106,000
Transaction costs     —     486,000     —     486,000
Operating income (loss)     370,000     (4,414,000)     —     (4,044,000)
Other income     —     948,000     —     948,000
Income (loss) before income tax   $ 370,000   $ (3,466,000)   $ —   $ (3,096,000)
                         
Depreciation and amortization   $ 178,000   $ 443,000   $ —   $ 621,000
                         
Capital expenditures   $ 1,000   $ 100,000   $ —   $ 101,000

Information concerning the Company’s operations in the various segments for the years ended December 31, 2020 and 2019 is as follows:

   Electronics &   Services &       Intersegment     
   Software   Support   Other   Eliminations   Total 
2020                    
Sales  $34,496,000   $8,777,000   $—   $(697,000)  $42,576,000 
Cost of sales   19,606,000    5,798,000    —    (35,000)   25,36 9,000 
Gross profit   14,890,000    2,979,000    —    (662,000)   17,207,000 
                          
Selling, general and administrative expenses   13,875,000    2,669,000    3,337,000    (662,000)   19,219,000 
Acquisition costs   —    —    685,000    —    685,000 
Operating income (loss)   1,015,000    310,000    (4,022,000)   —    (2,697,000)
Other income (expense)   (10,000)   (32,000)   964,000    —    922,000 
Income (loss) from continuing operations before tax  $1,005,000   $278,000   $(3,058,000)  $—   $(1,775,000)
                          
Depreciation and amortization  $288,000   $292,000   $382,000   $—   $962,000 
                          
Capital expenditures  $81,000   $14,000   $155,000   $—   $250,000 
                          
Assets  $15,398,000   $8,521,000   $31,664,000   $(27,000)  $55,556,000 

 

 

   Electronics &   Services &       Intersegment     
   Software   Support   Other   Eliminations   Total 
2019                    
Sales  $47,007,000   $4,741,000   $—   $(842,000)  $50,906,000 
Cost of sales   25,613,000    3,259,000    —    (152,000)   28,720,000 
Gross profit   21,394,000    1,482,000    —    (690,000)   22,186,000 
Selling, general and administrative expenses   17,354,000    1,485,000    4,028,000    (690,000)   22,177,000 
Operating income (loss)   4,040,000    (3,000)   (4,028,000)   —    9,000 
Other income (expense)   (7,000)   (10,000)   243,000    —    226,000 
Income (loss) from continuing operations before tax  $4,033,000   $(13,000)  $(3,785,000)  $—   $235,000 
                          
Depreciation and amortization  $360,000   $92,000   $581,000   $—   $1,033,000 
                          
Capital expenditures  $81,000   $69,000   $275,000   $—   $425,000 
                          
Assets  $19,902,000   $1,694,000   $37,582,000   $(27,000)  $59,151,000