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CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Operating Activities:    
Net income (loss) $ 10,779,000 $ (2,552,000)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:    
Depreciation and amortization 46,000 46,000
Gain on sale of property and equipment 0 (7,000)
Changes in allowance for doubtful accounts (50,000) 34,000
Stock-based compensation expense 91,000 198,000
Gain on forgiveness of debt and accrued interest 0 (1,062,000)
Changes in operating assets and liabilities:    
Accounts receivable 574,000 1,620,000
Inventories (18,000) (2,000)
Income taxes receivable 4,000 (1,000)
Prepaid expenses and other 389,000 (27,000)
Accounts payable (587,000) (1,655,000)
Accrued liabilities (740,000) 28,000
Income taxes payable 482,000 0
Accrued income taxes (659,000) 26,000
Deferred revenue 77,000 31,000
Net cash provided by (used in) operating activities 10,388,000 (3,323,000)
Investing Activities:    
Purchases of property and equipment (25,000) (81,000)
Sale of property and equipment 0 16,000
Net cash used in investing activities (25,000) (65,000)
Financing Activities:    
Proceeds from issuance of common stock, net 39,000 26,000
Cash dividends paid ($0.70 per share) 0 (14,000)
Repuchase of common stock upon vesting of restricted stock awards 0 (18,000)
Net cash provided by (used in) financing activities 39,000 (6,000)
Increase (decrease) in cash and cash equivalents and restricted cash 10,402,000 (3,394,000)
Cash and cash equivalents and restricted cash at beginning of period 3,851,000 7,128,000
Cash and cash equivalents and restricted cash at end of period 14,253,000 3,734,000
Supplemental disclosures for cash flow information:    
Cash paid during the period for income taxes 5,000 6,000
Non-cash financing activity:    
Operating lease right-of-use asset obtained in exchange for lease obligation 0 219,000
Forgiveness of debt and accrued interest 0 1,062,000
Purchase of property and equipment included in accounts payable $ 0 $ 13,000