Segment Reporting

3 Months Ended

Mar. 31, 2025

Segment Reporting [Abstract]

Segment Reporting

(9) Segment Reporting

The Company has a single operating and reportable segment: SaaS subscription products. This segment includes add-ons and enhancements that can only be accessed with an active base subscription to its SaaS subscription products. The products are used mainly by subscribers to analyze commercial financial risk for the purpose of extending trade credit and managing the counterparty risk associated with these relationships.

The Company’s CODM is its Chief Executive Officer and President. The CODM makes operating decisions, assesses performance and allocates resources using the entity-wide revenue and expense information reported on the Condensed Statements of Operations and the more detailed significant expense categories disclosed in the table below. The primary measure of segment profit is net income as reported on the Condensed Statements of Operations.

	3 Months Ended
	March 31,
		2025			2024
Segment operating revenues	$	4,871,412		$	4,808,707
Less:
Significant segment expenses
Data and product costs
Employee expenses		1,498,114			1,460,862
Data feed expenses		534,901			483,100
Hosting and computer services expenses		58,714			39,814
Other data and product costs		191,645			214,001
Data and product costs subtotal		2,283,374			2,197,777
Selling, general and administrative expenses
Employee expenses		1,914,112			2,009,324
Professional fee expenses		103,106			146,834
Marketing expenses (1)		208,791			217,548
Occupancy expenses (2)		110,344			109,939
Other general and administrative expenses		140,598			69,956
Selling, general and administrative expenses subtotal		2,476,951			2,553,601
Other significant segment items
Depreciation and amortization		85,720			93,170
Other (income), net		(180,833	)		(201,759	)
Provision for income taxes		47,138			38,511
Segment net income	$	159,062		$	127,407

⁽¹⁾ Marketing expenses include vendors, trade show conferences, and promotional materials.

⁽²⁾ Occupancy expenses include rent, utilities, repairs, and office supplies.