CREDITRISKMONITOR COM INC, 10-K/A filed on 19 Aug 26
 | XBRL Documents
v3.26.1
Document And Entity Information - USD ($)
 12 Months Ended
Dec. 31, 2025
Aug. 19, 2026
Jun. 30, 2025
Document Information Line Items      
Entity Central Index Key 0000315958    
Document Type 10-K/A    
Document Annual Report true    
Document Period End Date Dec. 31, 2025    
Document Fiscal Year Focus 2025    
Document Transition Report false    
Entity File Number 1-8601    
Entity Registrant Name CreditRiskMonitor.com, Inc.    
Entity Incorporation, State or Country Code NV    
Entity Tax Identification Number 36-2972588    
City Area Code 845    
Local Phone Number 230-3000    
Title of 12(g) Security (Title of class) Common Stock $.01 Par Value    
Entity Well-known Seasoned Issuer No    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Non-accelerated Filer    
Entity Small Business true    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag false    
Document Financial Statement Error Correction [Flag] true    
Document Financial Statement Restatement Recovery Analysis [Flag] false    
Entity Shell Company false    
Entity Public Float     $ 11,962,885
Entity Common Stock, Shares Outstanding   10,767,501  
Amendment Description As previously disclosed in the Company’s Current Report on Form 8-K filed with the SEC on August 6, 2026, the audit committee of the Company’s board of directors on August 3, 2026 concluded that (a) the Company’s previously issued unaudited condensed financial statements as of and for the quarterly periods ended (i) June 30, 2025, (ii) September 30, 2025 and 2024, and (iii) March 31, 2026 and 2025, and (b) the Company’s previously issued audited financial statements as of and for the fiscal years ended December 31, 2025 and 2024 (collectively, the “Affected Periods”), filed with the Securities and Exchange Commission (the “SEC”) in the respective Quarterly Reports on Form 10-Q for such quarterly periods and in the Annual Report on Form 10-K for such fiscal year and included in any reports, related earnings releases, or similar communications of the Company’s financial results, should no longer be relied upon and require restatement (the “Restatement”).    
Auditor Name CohnReznick LLP    
Auditor Location New York, New York    
Auditor Firm ID 596    
Amendment Flag true    
Document Fiscal Period Focus FY    
Current Fiscal Year End Date --12-31    
v3.26.1
BALANCE SHEETS - USD ($)
Dec. 31, 2025
Dec. 31, 2024
Current assets:    
Cash and cash equivalents $ 6,248,223 $ 6,674,473
Held-to-maturity securities 10,618,881 2,467,475
Accounts receivable, net of allowance for credit losses of $30,000 3,786,681 3,631,018
Other current assets 1,131,686 929,512
Total current assets 21,785,471 13,702,478
Held-to-maturity securities 1,997,000 8,758,000
Property and equipment, net 415,859 497,560
Operating lease right-of-use asset, net 84,525 0
Goodwill 1,954,460 1,954,460
Deferred tax assets 58,709 0
Total assets 26,296,024 24,912,498
Current liabilities:    
Unexpired subscription revenue 10,933,761 10,886,860
Accounts payable 169,988 319,717
Operating lease liability 29,364 0
Accrued expenses 4,067,617 3,191,519
Total current liabilities 15,200,730 14,398,096
Deferred tax liabilities 0 207,308
Unexpired subscription revenue, less current portion 178,936 151,474
Operating lease liability, less current portion 55,161 0
Total liabilities 15,434,827 14,756,878
Commitments and contingencies
Stockholders’ equity:    
Preferred stock, $0.01 par value; authorized 5,000,000 shares; none issued 0 0
Common stock, $0.01 par value; authorized 32,500,000 shares; issued and outstanding 10,767,501 and 10,722,401 shares, respectively 107,675 107,224
Additional paid-in capital 30,300,696 30,106,731
Accumulated deficit (19,547,174) (20,058,335)
Total stockholders’ equity 10,861,197 10,155,620
Total liabilities and stockholders’ equity $ 26,296,024 $ 24,912,498
v3.26.1
BALANCE SHEETS (Parentheticals) - USD ($)
Dec. 31, 2025
Dec. 31, 2024
BALANCE SHEETS [Abstract]    
Accounts receivable, allowance for credit losses $ 30,000 $ 30,000
Preferred stock, par value (in Dollars per share) $ 0.01 $ 0.01
Preferred stock, authorized (in Shares) 5,000,000 5,000,000
Preferred stock, issued (in Shares) 0 0
Common stock, par value (in Dollars per share) $ 0.01 $ 0.01
Common stock, authorized (in Shares) 32,500,000 32,500,000
Common stock, issued (in Shares) 10,767,501 10,722,401
Common stock, outstanding (in Shares) 10,767,501 10,722,401
v3.26.1
STATEMENTS OF OPERATIONS - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
STATEMENTS OF OPERATIONS [Abstract]    
Operating revenues $ 20,123,616 $ 19,809,881
Operating expenses:    
Data and product costs 8,922,769 8,621,851
Selling, general and administrative expenses 10,770,293 10,049,634
Depreciation and amortization 349,966 401,996
Total operating expenses 20,043,028 19,073,481
Income from operations 80,588 736,400
Other income, net 636,714 852,921
Income before income taxes 717,302 1,589,321
Provision for income taxes (206,141) (282,728)
Net income $ 511,161 $ 1,306,593
Net income per share:    
Basic (in Dollars per share) $ 0.05 $ 0.12
Diluted (in Dollars per share) $ 0.05 $ 0.12
v3.26.1
STATEMENTS OF STOCKHOLDERS’ EQUITY - USD ($)
Common Stock [Member]
Additional Paid-in Capital [Member]
Accumulated Deficit [Member]
Total
Balance at Dec. 31, 2023 $ 107,224 $ 30,007,773 $ (21,364,928) $ 8,750,069
Balance (in Shares) at Dec. 31, 2023 10,722,401      
Net income $ 0 0 1,306,593 1,306,593
Stock-based compensation 0 98,958 0 98,958
Balance at Dec. 31, 2024 $ 107,224 30,106,731 (20,058,335) $ 10,155,620
Balance (in Shares) at Dec. 31, 2024 10,722,401     10,722,401
Stock options exercised $ 451 96,484 0 $ 96,935
Stock options exercised (in Shares) 45,100      
Net income $ 0 0 511,161 511,161
Stock-based compensation 0 97,481 0 97,481
Balance at Dec. 31, 2025 $ 107,675 $ 30,300,696 $ (19,547,174) $ 10,861,197
Balance (in Shares) at Dec. 31, 2025 10,767,501     10,767,501
v3.26.1
STATEMENTS OF CASH FLOWS - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Cash flows from operating activities:    
Net income $ 511,161 $ 1,306,593
Adjustments to reconcile net income to net cash provided by operating activities:    
Amortization of bond discount (167,298) (206,859)
Depreciation and amortization 349,966 401,996
Operating lease right-of-use asset, net 0 1,670
Gain on lease remeasurement 0 (155,332)
Loss on disposal of property and equipment 0 36,792
Stock-based compensation 97,481 98,958
Deferred income taxes (266,017) (143,297)
Changes in operating assets and liabilities:    
Accounts receivable, net (155,663) 310,164
Other current assets (202,174) (140,790)
Other noncurrent assets 0 18,110
Unexpired subscription revenue 74,363 697,459
Accounts payable (149,729) 177,761
Accrued expenses 876,098 468,683
Net cash provided by operating activities 968,188 2,871,908
Cash flows from investing activities:    
Proceeds from held-to-maturity securities 2,695,000 3,572,000
Purchase of held-to-maturity securities (3,918,108) (10,395,658)
Purchase of property and equipment (268,265) (378,714)
Net cash used in investing activities (1,491,373) (7,202,372)
Cash flows from financing activities:    
Proceeds from exercise of stock options 96,935 0
Net cash provided by financing activities 96,935 0
Net decrease in cash and cash equivalents (426,250) (4,330,464)
Cash and cash equivalents at beginning of year 6,674,473 11,004,937
Cash and cash equivalents at end of year 6,248,223 6,674,473
Cash paid, net during the year for:    
Income taxes $ 380,600 $ 611,882
v3.26.1
ORGANIZATION AND DESCRIPTION OF BUSINESS
 12 Months Ended
Dec. 31, 2025
ORGANIZATION AND DESCRIPTION OF BUSINESS [Abstract]  
ORGANIZATION AND DESCRIPTION OF BUSINESS
NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS
 
CreditRiskMonitor.com, Inc. (the “Company” or “CreditRiskMonitor.com”) provides interactive business-to-business SaaS subscription products designed specifically for credit and supply chain managers. These products are sold predominantly to corporations located in the United States.
v3.26.1
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS
 12 Months Ended
Dec. 31, 2025
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS [Abstract]  
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS
NOTE 2 – RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS
 
In connection with a nexus study conducted with an external tax advisor, the Company’s management identified errors in previously issued financial statements. Management prepared a quantitative and qualitative analysis of the errors described below, in accordance with the SEC Staff's Accounting Bulletin ("SAB") Nos. 99 Materiality and No. 108, Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements, and concluded the aggregate impact of all the errors is material to the Company's previously reported financial statements as of and for the years ended December 31, 2025 and 2024. As a result, the Company’s management and the Audit Committee of the Company’s Board of Directors concluded that it is appropriate to restate the Company’s previously issued audited financial statements as of and for the years ended December 31, 2025 and 2024, as previously reported in its Form 10-K.
 
The accompanying financial statements as of and for the year ended December 31, 2025 and 2024 have been restated from amounts previously reported. The restated classification and reported values of the errors noted from the nexus study are included in the financial statements herein. The Company has also restated related amounts within the accompanying footnotes to the financial statements to conform to the corrected amounts in the financial statements.
 
Description of Restatement Errors
 
Based on a nexus study, the Company determined that it had economic and physical nexus in state and local jurisdictions where it historically had not been collecting and remitting sales and use tax and filing income taxes. As a result, the Company concluded that it had a historical state sales and use tax liability and income tax liability related to prior periods. The Company subsequently pursued Voluntary Disclosure Agreements (“VDAs”) to address this liability and to mitigate future exposure based on counsel of its tax advisor.
 
The liability includes an estimate for each state, to account for any interest that is due on the base tax amount owed. The error resulted in an understatement of accrued expenses for state and local sales tax and income tax, including related interest in the previously issued financial statements as of and for the years ended December 31, 2025 and 2024. As a result of correcting this liability, selling, general and administrative expenses; income tax expense; and interest expense were increased in the affected periods. The underlying sales tax obligations are appropriately recognized and the Company is in various stages of VDA review, submission, acceptance and payment with the states impacted. The Company has subsequently engaged an independent third party provider of automated sales tax solutions to support with compliance through continuous identification, monitoring and evaluation of our transaction activity and physical presence.
 
Financial Statements - Restatement Reconciliation Tables
 
In accordance with Accounting Standards Codification ("ASC") 250, Accounting Changes and Error Corrections, the Company has corrected this error by restating previously issued financial statements.
The following tables summarize the effect of the restatement on each financial statement line item as of the dates, and for the periods indicated. The amounts in the "As Restated" columns are the updated amounts including the impacts from the restatement. Financial statement line items and subtotals that were not impacted by the restatement adjustments have been omitted for enhanced clarity.
 
Balance Sheet – as of December 31, 2025:
 
    As Previously
Reported		    
 
Adjustment
    
 
As Restated
  
                   
Deferred tax assets
  
$
-
    
$
58,709
    
$
58,709
  
Total assets
    
26,237,315
      
58,709
      
26,296,024
  
                         
Accrued expenses
    
2,160,366
      
1,907,251
      
4,067,617
  
Total current liabilities
    
13,293,479
      
1,907,251
      
15,200,730
  
Deferred tax liabilities
    
355,646
      
(355,646
)
    
-
  
Total liabilities
    
13,883,222
      
1,551,605
      
15,434,827
  
                         
Accumulated deficit
    
(18,054,278
)
    
(1,492,896
)
    
(19,547,174
)
Total stockholders’ equity
  
$
12,354,093
    
$
(1,492,896
)
  
$
10,861,197
  

Balance Sheet – as of December 31, 2024:

   
As Previously
Reported
    
 
Adjustment
    
 
As Restated
  
                   
Accrued expenses
  
$
1,931,281
    
$
1,260,238
    
$
3,191,519
  
Total current liabilities
    
13,137,858
      
1,260,238
      
14,398,096
  
Deferred tax liabilities
    
481,420
      
(274,112
)
    
207,308
  
Total liabilities
    
13,770,752
      
986,126
      
14,756,878
  
                         
Accumulated deficit
    
(19,072,209
)
    
(986,126
)
    
(20,058,335
)
Total stockholders’ equity
  
$
11,141,746
    
$
(986,126
)
  
$
10,155,620
  

Statement of Operations - Year Ended December 31, 2025:

   
As Previously
Reported
    
 
Adjustment
    
 
As Restated
  
                   
Selling, general, and administrative expenses
  
$
10,268,850
    
$
501,443
    
$
10,770,293
  
Total operating expenses
    
19,541,585
      
501,443
      
20,043,028
  
Income from operations
    
582,031
      
(501,443
)
    
80,588
  
Other income, net
    
745,955
      
(109,241
)
    
636,714
  
Income before income taxes
    
1,327,986
      
(610,684
)
    
717,302
  
Provision for income taxes
    
(310,055
)
    
103,914
      
(206,141
)
Net income
    
1,017,931
      
(506,770
)
    
511,161
  
                         
Net income per share – Basic and diluted
  
$
0.09
    
$
(0.04
)
  
$
0.05
  
 
Statement of Operations - Year Ended December 31, 2024:

   
As Previously
Reported
    
Adjustment
    
As Restated
  
                   
Selling, general, and administrative expenses
  
$
9,536,492
    
$
513,142
    
$
10,049,634
  
Total operating expenses
    
18,560,339
      
513,142
      
19,073,481
  
Income from operations
    
1,249,542
      
(513,142
)
    
736,400
  
Other income, net
    
918,572
      
(65,651
)
    
852,921
  
Income before income taxes
    
2,168,114
      
(578,793
)
    
1,589,321
  
Provision for income taxes
    
(493,212
)
    
210,484
      
(282,728
)
Net income
    
1,674,902
      
(368,309
)
    
1,306,593
  
                         
Net income per share – Basic and diluted
  
$
0.16
    
$
(0.04
)
  
$
0.12
  

Statements of Stockholders' Equity – Years Ended December 31, 2024 and 2025:

    As Previously
Reported		    
 
Adjustment		    
 
As Restated		  
                   
Year Ended December 31, 2024
                  
Accumulated deficit
  
$
(19,072,209
)
  
$
(986,126
)
  
$
(20,058,335
)
Total stockholders’ equity
    
11,141,746
      
(986,126
)
    
10,155,620
  
                         
Year Ended December 31, 2025
                        
Accumulated deficit
  
$
(18,054,278
)
  
$
(1,492,896
)
  
$
(19,547,174
)
Total stockholders’ equity
    
12,354,093
      
(1,492,896
)
    
10,861,197
  

No other components of stockholders' equity, including preferred stock, common stock and additional paid-in capital, were affected by this restatement.

Statements of Cash Flows – Years Ended December 31, 2024 and 2025:

    As Previously
Reported		    
 
Adjustment		    
 
As Restated		  
                   
Year Ended December 31, 2024
                  
Cash flows from operating activities:
                  
     Net income
  
$
1,674,902
    
$
(368,309
)
  
$
1,306,593
  
     Adjustments to reconcile net income to net cash provided by operating activities:
                        
          Deferred income taxes
    
130,815
      
(274,112
)
    
(143,297
)
Changes in operating assets and liabilities:
                        
          Accrued expenses
    
(173,738
)
    
642,421
      
468,683
  
                         
Year Ended December 31, 2025
                        
Cash flows from operating activities:
                        
     Net income
  
$
1,017,931
    
$
(506,770
)
  
$
511,161
  
     Adjustments to reconcile net income to net cash provided by operating activities:
                        
          Deferred income taxes
    
(125,774
)
    
(140,243
)
    
(266,017
)
Changes in operating assets and liabilities:
                        
          Accrued expenses
    
229,085
      
647,013
      
876,098
  
The restatement had no effect on the total cash flows from operations, investing activities, or financing activities of the Company.
v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
 12 Months Ended
Dec. 31, 2025
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]  
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
 
Recently Issued Accounting Standards
 
The Financial Accounting Standards Board (“FASB”) and the U.S. Securities and Exchange Commission (“SEC”) have issued certain other accounting pronouncements as of December 31, 2025 that will become effective in subsequent periods; however, management does not believe that any of these pronouncements would have significantly affected the Company’s financial accounting measurements or disclosures had they been in effect during the periods for which financial statements are included in this Annual Report, nor does management believe those pronouncements would have a significant effect on the Company’s future financial position or results of operations.
 
Recently adopted accounting principles
 
In November 2023, the FASB issued Accounting Standards Update (“ASU”) No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (“ASU 2023-07”). ASU 2023-07 expands public entities’ segment disclosures by requiring disclosure of significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”) and included within each reported measure of segment profit or loss, an amount and description of its composition for other segment items, and interim disclosures of a reportable segment. All disclosure requirements under ASU 2023-07 are also required for public entities with a single reportable segment. The Company adopted ASU 2023-07 on January 1, 2024 and the adoption of this update did not have a significant impact on the Company’s financial statements (see Note 12).
 
In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”), which provides for improvements to income tax disclosures primarily related to rate reconciliation and income taxes paid by jurisdiction. The Company adopted ASU 2023-09 on a prospective basis effective January 1, 2025 and the adoption of this update did not have a significant impact on the Company’s financial statements (see Note 8).
 
In November 2024, the FASB issued ASU 2024-03, Income Statement–Reporting Comprehensive Income–Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (“ASU 2024-03”), to improve disclosures about a public entity’s expenses by requiring disclosure of additional information about the types of expenses commonly presented in the financial statements on an annual and interim basis. This guidance will be effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. The Company is currently evaluating the impact of adoption of this pronouncement on its financial statements.
 
Use of Estimates
 
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.
 
Cash and Cash Equivalents
 
Cash and cash equivalents are comprised of cash in banks and highly liquid instruments with original maturities of three months or less, primarily consisting of investments in institutional money market funds.
Fair Value Measurements
 
The Company records its financial instruments at fair value in accordance with accounting guidance. The determination of fair value assumes that the transaction to sell an asset or transfer a liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market for the asset or liability. The fair value hierarchy is broken down into three levels based on the source of inputs as follows: (a) Level 1 – valuations based on unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; (b) Level 2 – valuations based on quoted prices in markets that are not active, or financial instruments for which all significant inputs are observable; either directly or indirectly; and (c) Level 3 – valuations based on prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable; thus, reflecting assumptions about the market participants.
 
The Company, in accordance with ASU 2016-01, classifies its debt securities as “held-to-maturity” and are recorded at a premium or a discount. Realized gains on held-to-maturity debt securities are amortized and reported in other income, net until their maturity date.
 
Marketable Securities
 
All marketable securities are classified as held-to-maturity and are carried at amortized cost. Realized gains, losses, amortization of premiums and discounts, interest and dividend income are included in interest and other income, net.
 
Property and Equipment
 
Property and equipment are recorded at cost. Depreciation is provided on the straight-line method over the estimated useful life of the asset. Estimated useful lives are generally as follows:
 
•
Computer equipment and software − 1 to 5 years
•
Furniture and fixtures − 1 to 5 years
 
Lease Accounting
 
For all leases, at the lease commencement date, a right-of-use asset and a lease liability are recognized. The right-of-use asset represents the right to use the leased asset for the lease term. The lease liability represents the present value of the remaining lease payments under the lease. The present value of lease payments is determined primarily using the incremental borrowing rate based on the information available as of the lease commencement date. Lease payments included in the measurement of the lease liability comprise the following: the fixed noncancelable lease payments and payments for optional renewal periods where it is reasonably certain the renewal period will be exercised. Lease expense for operating leases consists of the lease payments plus any initial direct costs, and is recognized on a straight-line basis over the lease term.
 
The Company’s operating lease right-of-use asset and operating lease liability represent the lease of computers for use by the workforce to conduct business.
 
Goodwill
 
Goodwill and other indefinite-lived intangible assets are subject to annual impairment testing using the specific guidance and criteria described in the accounting guidance FASB ASU No. 2017-04. The Company performs its goodwill impairment testing at least annually in the fourth quarter of each year. The Company tests for impairment of intangible assets whenever events or changes in circumstances indicate that the carrying value of such assets may not be recoverable. With respect to goodwill, the Company first assesses qualitative factors to determine whether it is more likely than not that the fair value is less than the carrying value. If, based on that assessment, the Company believes it is more likely than not that the fair value is less than the carrying value, a one-step goodwill impairment test is performed. The Company concluded that there was no impairment to goodwill in the 2025 or 2024 fiscal years.
Long-Lived Assets
 
The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable in accordance with accounting guidance. Recoverability of assets held and used is measured by a comparison of the carrying amount of an asset to undiscounted pre-tax future net cash flows expected to be generated by that asset. An impairment loss is recognized for the amount by which the carrying amount of the assets exceeds the fair value of the assets. As of December 31, 2025 and 2024, management believes no impairment of long-lived assets has occurred.
 
Income Taxes
 
The Company provides for deferred income taxes resulting from temporary differences between financial statements and income tax reporting. Temporary differences are differences between the amounts of assets and liabilities reported for financial statement purposes and their tax bases. Deferred tax liabilities are recognized for temporary differences that will be taxable in future years’ tax returns. Deferred tax assets are recognized for temporary differences that will be deductible in future years’ tax returns and for operating loss and tax credit carryforwards. Deferred tax assets are reduced by a valuation allowance if it is deemed more likely than not that some or all of the deferred tax assets will not be realized.
 
Revenue Recognition and Contract Balances
 
The Company applies FASB Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers (Topic 606) (“ASC 606”), to recognize revenue. ASC 606 requires an entity to apply the following five-step approach: (1) identify the contract(s) with a customer; (2) identify each performance obligation in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation; and (5) recognize revenue when or as each performance obligation is satisfied. The Company’s primary source of revenue is subscription income which is recognized ratably over the subscription term.
 
Accounts receivable consists of trade accounts receivable for services provided to customers. Accounts receivable is stated at the amount the Company expects to collect. The Company makes estimates of expected credit and collectability trends for the allowance for credit losses and allowance for receivables based upon the Company’s assessment of various factors, including historical experience, the age of the accounts receivable balances, credit quality of customers, current economic conditions, reasonable and supportable forecasts of future economic conditions, and other factors that may affect the Company’s ability to collect from customers. As of January 1, 2024, the balances of the accounts receivable, net of allowance, were $3.9 million.
 
Contract liabilities consist of amounts collected prior to having satisfied the performance obligation. The Company periodically invoices customers for recurring services in advance. During the year ended December 31, 2025, the Company recognized $10.9 million of revenue that was included in the contract liabilities balance as of December 31, 2024. During the year ended December 31, 2024, the Company recognized $10.3 million of revenue that was included in the contract liabilities balance as of December 31, 2023. As of January 1, 2024, the balance of the contract liabilities was $10.3 million.
 
The Company has applied the practical expedient to recognize incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset that otherwise would have been recognized is one year or less.
 
Stock-Based Compensation
 
The Company recognizes the grant-date fair value of all stock-based awards on a ratable basis over the award’s vesting period. The Company records deferred tax assets for awards that will result in deductions on its tax returns, based upon the amount of compensation cost recognized and the statutory tax rate in the jurisdiction in which it will receive a deduction.
Net Income Per Share
 
Basic net income per share is calculated based on the weighted average number of shares of common stock outstanding during the reporting period. Diluted net income per share is calculated based on the weighted average number of common shares outstanding and the dilutive effect of stock options outstanding during the reporting period. The difference between basic and diluted net income per share is solely attributable to stock options. The Company uses the treasury stock method to calculate the dilutive impact of all outstanding stock options.
 
Segment Information
 
An operating segment, in part, is a component of an enterprise whose operating results are regularly reviewed by the CODM to make decisions about resources to be allocated to the segment and assess its performance. Operating segments may be aggregated only to a limited extent. The Company’s CODM is the Chief Executive Officer and President. The CODM reviews the monthly financial results which include disaggregated information about revenues, for the purpose of making operating decisions and assessing performance. The Company has no foreign operations or any assets in foreign locations. The CODM has determined that it has a single operating and reportable segment.
 
Concentrations of Credit Risk
 
Financial instruments that potentially subject the Company to concentrations of credit risk principally consist of cash, cash equivalents, and accounts receivable. The Company maintains its cash and cash equivalents in bank deposits and other accounts, the balances of which, at times, may exceed federally insured limits. Exposure to credit risk is reduced by placing such deposits in high credit quality financial institutions.
 
The Company closely monitors the extension of credit to its subscribers. The Company’s accounts receivable balance is net of an allowance for credit losses. The Company does not require collateral or other security to support credit sales but provides an allowance for credit losses of $30,000 as of December 31, 2025 and 2024, based on historical experience and specifically identified risks. Accounts receivable are charged off against the allowance for credit losses when management determines that recovery is unlikely and the Company ceases collection efforts. The Company does not believe that significant credit risk existed as of December 31, 2025 or 2024.
v3.26.1
FAIR VALUE MEASUREMENTS
 12 Months Ended
Dec. 31, 2025
FAIR VALUE MEASUREMENTS [Abstract]  
FAIR VALUE MEASUREMENTS
NOTE 4 - FAIR VALUE MEASUREMENTS
 
The Company’s cash, cash equivalents and marketable securities are stated at amortized cost, which approximates fair value. The carrying values of accounts receivable, other current assets, accounts payable, and accrued expenses approximates fair market value because of the short maturity of these financial instruments.
 
The Company’s cash equivalents are generally classified within Level 1 of the fair value hierarchy because they are valued using quoted market prices.
 
All held-to-maturity securities as of December 31, 2025 were U.S. Treasury securities. Investments in these government securities are based on quoted market prices in active markets, and are included in the Level 1 fair value hierarchy.
The tables below set forth the Company’s cash and cash equivalents, as well as marketable securities as of December 31, 2025 and 2024, respectively, which are measured at fair value on a recurring basis by level within the fair value hierarchy:
 
                             
     December 31, 2025  
    Level 1    Level 2    Level 3    Total 
                             
Cash and cash equivalents
  $ 6,248,223    $ -    $ -    $ 6,248,223 
Held-to-maturity securities
    12,615,881        -        -      12,615,881 
    $ 18,864,104    $ -    $ -    $ 18,864,104 
 
                             
     December 31, 2024  
    Level 1     Level 2    Level 3    Total 
                             
Cash and cash equivalents
  $ 6,674,473    $ -    $ -    $ 6,674,473 
Held-to-maturity securities
    11,225,475        -        -      11,225,475 
    $ 17,899,948    $ -    $ -    $ 17,899,948 
 
The Company did not hold financial assets and liabilities which were recorded at fair value in the Level 2 or 3 categories as of December 31, 2025 or 2024.
 
The preceding methods may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, although the Company believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date.
v3.26.1
MARKETABLE SECURITIES
 12 Months Ended
Dec. 31, 2025
MARKETABLE SECURITIES [Abstract]  
MARKETABLE SECURITIES
NOTE 5 - MARKETABLE SECURITIES
 
Based upon the Company’s intent and ability to hold its U.S. Treasury securities to maturity, such securities have been classified as held-to-maturity and are carried at amortized cost, which approximates fair market value. Maturities on these U.S. Treasury security holdings range from 19 to 25 months from the date of purchase. Accrued bond interest receivable as of December 31, 2025 and 2024 is $97,024 and $79,497, respectively, and is included in other current assets on the Balance Sheets.
 
The tables below summarize the Company’s cost and fair value of marketable securities as of December 31, 2025 and 2024:
 
                      
    December 31, 2025  
    Amortized Cost    Gross
Unrealized
Gain		    Fair Value 
Held-to-maturity securities
                    
U.S. Treasury securities
  $ 12,615,881    $ 73,119    $ 12,689,000 
 
                      
    December 31, 2024  
    Amortized Cost     Gross
Unrealized
Gain		    Fair Value 
Held-to-maturity securities
                    
U.S. Treasury securities
  $ 11,225,475    $ 227,525    $ 11,453,000 
Maturities of marketable securities as of December 31, 2025 and 2024 are as follows:
 
               
    2025    2024  
Held-to-maturity securities:
             
Due in one year or less
  $ 10,618,881    $ 2,467,475 
Due in 12 – 24 months
    1,997,000      8,758,000 
    $ 12,615,881    $ 11,225,475 
 
The Company’s investments in marketable securities consist of investments in U.S. Treasury securities. Market values were determined for each individual security in the investment portfolio.
 
Management evaluates securities for other-than-temporary impairment at least on an annual basis, and more frequently when economic or market concerns warrant such evaluation. Consideration is given to (1) the length of time and the extent to which the fair value has been less than cost, (2) the financial condition and near-term prospects of the issuer, and (3) the intent and ability of the Company to retain its investment in the issuer for a period of time sufficient to allow for any anticipated recovery in fair value. Management has determined that no other-than-temporary impairment exists as of December 31, 2025 and 2024.
v3.26.1
PROPERTY AND EQUIPMENT
 12 Months Ended
Dec. 31, 2025
PROPERTY AND EQUIPMENT [Abstract]  
PROPERTY AND EQUIPMENT
NOTE 6 - PROPERTY AND EQUIPMENT
 
Property and equipment consisted of the following as of December 31, 2025 and 2024:
 
                 
    2025     2024  
                 
Computer equipment and software
  $ 1,230,949     $ 1,335,350  
Furniture and fixtures
    21,393       21,393  
      1,252,342       1,356,743  
Less accumulated depreciation and amortization
    (836,483 )      (859,183 ) 
                 
Property and equipment, net
  $ 415,859     $ 497,560  
v3.26.1
OPERATING LEASE
 12 Months Ended
Dec. 31, 2025
OPERATING LEASE [Abstract]  
OPERATING LEASE
NOTE 7 - OPERATING LEASE
 
In July 2025, the Company entered into an operating lease for computers for use by the workforce to conduct business. The table presents the future maturity of the Company’s operating lease liability and reconciles the undiscounted cash flows for the operating lease as of December 31, 2025 to the operating lease liability recognized on the balance sheet as follows:
 
 
         
    December 31, 2025  
         
Fiscal 2026
  $ 36,819  
Fiscal 2027
    36,819  
Fiscal 2028
    18,410  
Total lease payments
    92,048  
Less: Imputed interest
    (7,523 )
Present value of lease liability
  $ 84,525  
         
Current portion of operating lease liability
  $ 29,364  
Non-current portion of operating lease liability
    55,161  
Total
  $ 84,525  
 
Total rent expense for the year ended December 31, 2025 was $18,410. The weighted average incremental borrowing rate and weighted average remaining term for the operating lease is 6.7% and 2.5 years, respectively.
v3.26.1
INCOME TAXES
 12 Months Ended
Dec. 31, 2025
INCOME TAXES [Abstract]  
INCOME TAXES
NOTE 8 - INCOME TAXES
 
Components of Income Tax Expense
 
The components of the provision for income taxes for the years ended December 31, 2025 and 2024 are as follows:
 
                 
    2025     2024  
Current:
               
Federal
  $ 423,465     $ 354,044  
State
    48,693       71,981  
Total current
    472,158       426,025  
Deferred:
               
Federal
    (256,941 )      (131,108 ) 
State
    (9,076 )      (12,189 ) 
Total deferred
    (266,017 )      (143,297 ) 
                 
Income tax expense
  $ 206,141     $ 282,728  
 
Components of Effective Income Tax Rate
 
The actual income tax expense differs from the “expected” income tax expense (computed by applying the applicable U.S. federal corporate tax rate to income before income taxes) for the years ended December 31, 2025 and 2024, as follows:
 
                                 
    2025     2024  
    Amount     Percent     Amount     Percent  
                                 
Computed “expected” expense
  $ 150,633       21.00 %   $ 333,757       21.00 %
Permanent differences
    23,474       3.27 %     22,432       1.41 %
State and local income tax expense
    8,406       1.17 %     18,626       1.17 %
State actual versus blended rate differences
    (11,278 )      (1.57 )%       -           -   %
VDA income tax
    29,242       4.08 %     47,545       3.00 %
True-up of current taxes
    55,762       7.77 %     1,802       0.11 %
True-up of deferred taxes
    (50,098 )      (6.98 )%     (141,434 )      (8.90 )%
                                 
Income tax expense
  $ 206,141       28.74 %   $ 282,728       17.79 %
Components of Deferred Income Taxes
 
Deferred tax assets and liabilities represent the expected future tax consequences of temporary differences between the carrying amounts and the tax basis of assets and liabilities. The tax effects of temporary differences that give rise to deferred tax assets and liabilities as of December 31, 2025 and 2024 are as follows:
 
                 
    2025     2024  
Deferred tax assets:
               
Stock options
  $ 26,495     $ 25,411  
Accrued vacation
    124,462         -    
Allowance for credit losses
    6,652       6,570  
Net operating loss
    6,730       5,613  
Accrued income and sales tax VDAs
    415,654       274,112  
Total deferred tax assets
    579,993       311,706  
                 
Deferred tax liabilities:
               
Goodwill
    (433,342 )      (428,036 ) 
Property and equipment
    (87,942 )      (90,978 ) 
Total deferred tax liabilities
    (521,284 )      (519,014 ) 
                 
Deferred tax assets (liabilities), net
  $ 58,709     $ (207,308 ) 
 
On July 4, 2025, the U.S. enacted the One Big Beautiful Bill Act (“OBBBA”), introducing significant amendments to the U.S. Internal Revenue Code. The amendments include the permanent extension of certain individual, business, and international tax measures initially established under the 2017 Tax Cuts and Jobs Act, which were set to expire at the end of 2025. The legislation did not have a material impact on income tax expense for 2025.
 
The Company does not have any unrecognized income tax benefits recorded.
 
Components of Income Taxes Paid
 
The Company paid income taxes by jurisdiction for the years ended December 31, 2025 and 2024 as follows:
 
               
       2025       2024  
               
Federal
  $ 370,000    $ 585,000 
State
    10,600      26,882 
               
Total cash taxes paid
  $ 380,600    $ 611,882 
 
As the Company's business and sales grow, the Company may incur additional state income tax obligations.
 
In fiscal years 2025 and 2024, the Company paid no foreign income taxes.
v3.26.1
COMMON STOCK AND STOCK OPTIONS
 12 Months Ended
Dec. 31, 2025
COMMON STOCK AND STOCK OPTIONS [Abstract]  
COMMON STOCK AND STOCK OPTIONS
NOTE 9 - COMMON STOCK AND STOCK OPTIONS
 
Common Stock
 
As of December 31, 2025 and 2024, there were 795,910 and 760,150 shares, respectively, of the Company’s authorized common stock reserved for issuance upon exercise of outstanding options under its stock option plan.
Preferred Stock
 
The Company’s Articles of Incorporation provide that the Board of Directors has the authority, without further action by the holders of the outstanding common stock, to issue up to five million shares of preferred stock from time to time in one or more series. The Board of Directors shall fix the consideration to be paid, but not less than par value thereof, and to fix the terms of any such series, including dividend rights, dividend rates, conversion or exchange rights, voting rights, rights and terms of redemption (including sinking fund provisions), the redemption price and the liquidation preference of such series. As of December 31, 2025 and 2024, the Company does not have any preferred stock outstanding.
 
Stock Options
 
As of December 31, 2025, the Company has two stock option plans: the 2009 Long-Term Incentive Plan (“2009 Plan”), which ended in 2019, and the 2020 Long-Term Incentive Plan (“2020 Plan”).
 
Both the 2009 Plan and 2020 Plan authorize the grant of incentive stock options, non-qualified stock options, SARs, restricted stock, bonus stock, and performance shares to employees, consultants, and non-employee directors of the Company. The exercise price of each option shall not be less than the fair market value of the common stock at the date of grant. The total number of the Company’s shares that may be awarded under the 2009 Plan was 1,000,000 shares of common stock, and the 2020 Plan was 1,000,000 shares of common stock. As of December 31, 2025, there were options outstanding for 287,000 shares of common stock under the 2009 Plan and 508,910 shares of common stock under the 2020 Plan. As of December 31, 2024, there were options outstanding for 292,500 shares of common stock under the 2009 Plan and 467,650 shares of common stock under the 2020 Plan.
 
Options expire on the date determined, but not more than 10 years from the date of grant. All of the options granted under the 2009 Plan and 2020 Plan may be exercised in installments after a specified number of years upon the attainment of a specified length of service, as determined by the Compensation Committee and as set forth in the award terms. In the event of a change in control (as defined), the options will vest in full at the time of such change in control.
 
Transactions with respect to the Company’s stock option plans for the years ended December 31, 2025 and 2024 are as follows:
 
           
     Number
of
Shares		    Weighted
Average
Exercise Price		 
           
Outstanding at January 1, 2024
  714,050   $2.14 
Granted
  76,850    2.21 
Expired
  (3,000)    2.90 
Forfeited
  (27,750)    1.94 
           
Outstanding at December 31, 2024
  760,150   $2.15 
Granted
  172,700    2.60 
Expired
  (29,625)    2.21 
Forfeited
  (62,215)    2.24 
Exercised
  (45,100)    2.15 
           
Outstanding at December 31, 2025
  795,910   $2.24 
 
On April 1, 2025, the Company issued 45,100 shares of common stock upon the exercise of stock options. The Company received cash proceeds totaling $96,935 in connection with the exercise of these stock options. The total intrinsic value of the stock options exercised during the year ended December 31, 2025 was approximately $20,325. There were no stock options exercised during the year ended December 31, 2024.
Under the 2020 Plan, as of December 31, 2025, there were 491,090 shares of common stock reserved for the granting of additional options. The 2009 Plan expired at the end of 2019 and no additional options could be granted.
 
The fair value of each option is estimated on the date of grant using the Black-Scholes option-pricing model that uses the weighted average assumptions noted in the following table. Expected volatilities are based on historical volatility of our stock through the date of grant. The Company uses the simplified method to estimate the options’ expected term. The risk-free interest rate used is based on the U.S. Treasury constant maturities at the time of grant having a term that approximates the expected life of the option.
 
The fair value of options granted during the year ended December 31, 2025 was $262,827. The fair value of options granted during the year ended December 31, 2024 was $104,445. The fair value of options at date of grant was estimated using the Black-Scholes model with the following weighted average assumptions:
 
     2025      2024  
               
Risk-free interest rate
   4.07 %   4.20 %
Expected volatility factor
   61.16 %    63.81 %
Expected dividends
  0.00   0.00
Expected life of the option (years)
  6.00   6.00
 
The Company issues new shares upon the exercise of options.
 
The following table summarizes information about the Company’s stock options outstanding as of December 31, 2025:
 
                 
   
Options Outstanding
  
Options Exercisable
  
Range of Exercise Prices
  
Number
Outstanding
  
Weighted Average
Remaining
Contractual Life
(in years)
  
Weighted
Average
Exercise Price
  
Number
Exercisable
  
Weighted
Average
Exercise Price
  
                       
$1.00 - $ 2.00
    
280,510
    
3.90
  
$
1.58
    
193,110
  
$
1.53
  
$2.01 - $ 3.00
    
460,400
    
4.94
  
$
2.53
    
146,775
  
$
2.57
  
$3.01 - $ 6.00
    
55,000
    
6.67
  
$
3.16
    
5,000
  
$
4.00
  
                                 
     
795,910
    
4.69
  
$
2.24
    
344,885
  
$
2.01
  
 
The aggregate intrinsic value represents the total pre-tax intrinsic value, based on options with an exercise price less than the Company’s closing stock price of $2.70 and $3.03 as of December 31, 2025 and 2024, respectively, which would have been received by the option holders had those option holders exercised their options as of that date. The aggregate intrinsic value of options outstanding as of December 31, 2025 and 2024 was $409,965 and $673,741, respectively.
 
As of December 31, 2025, the total compensation cost related to unvested stock-based awards granted to employees under the Company’s stock option plan but not yet recognized was $584,220. This cost will be amortized over a weighted average term of 4.45 years and will be adjusted for subsequent changes in estimated forfeitures.
A summary of the Company’s non-vested options and changes during the year ended December 31, 2025 is presented below:
 
         
    Number
of Shares 		     Weighted
Average
Grant Date
Fair Value		 
           
Non-vested, beginning of year
  405,910   $1.39 
Granted
  172,700    2.60 
Vested
  (65,150)    1.82 
Expired or forfeited
  (62,435)    2.24 
           
Non-vested, end of year
  451,025   $2.41 
 
Stock-Based Compensation
 
The Company applies ASC 718, Compensation–Stock Compensation (Topic 718) (“ASC 718”), to account for stock-based compensation. The following table summarizes the stock-based compensation expense for stock options that was recorded in the Company’s results of operations in accordance with ASC 718 for the years ended December 31, 2025 and 2024 as follows:
 
               
   
2025
   
2024
 
               
Data and product costs
  $ 32,531    $ 31,619 
Selling, general and administrative expenses
    64,950      67,339 
               
    $ 97,481    $ 98,958 
 
Share Repurchase Program
 
In January of 2022, the Company’s Board of Directors authorized a share repurchase program for the repurchase of up to $1,000,000 of the Company’s outstanding common stock. The Company has not repurchased any shares under this program.
v3.26.1
NET INCOME PER SHARE
 12 Months Ended
Dec. 31, 2025
NET INCOME PER SHARE [Abstract]  
NET INCOME PER SHARE
NOTE 10 - NET INCOME PER SHARE
 
Basic net income per share is based on the weighted average number of common shares outstanding. Diluted net income per share is based on the weighted average number of common shares outstanding and the dilutive effect of outstanding stock options.
 
         
    2025
(As Restated) 		    2024
(As Restated) 		 
                 
Net income
  $ 511,161     $ 1,306,593  
                 
Weighted average common shares outstanding – basic
    10,756,257       10,722,401  
Potential shares exercisable under stock option plans
    281,492       279,726  
Less: Shares which could be repurchased under treasury stock method
    (198,988 )      (219,505 ) 
Weighted average common shares outstanding – diluted
    10,838,761       10,782,622  
                 
Net income per share:
               
Basic
  $ 0.05     $ 0.12  
Diluted
  $ 0.05     $ 0.12  
 
For fiscal 2025, the computation of diluted net income per share excludes the effects of 586,300 stock options, since their inclusion would be anti-dilutive as their exercise prices were above the average market value.
 
For fiscal 2024, the computation of diluted net income per share excludes the effects of 501,400 stock options, since their inclusion would be anti-dilutive as their exercise prices were above the average market value.
v3.26.1
COMMITMENTS AND CONTINGENCIES
 12 Months Ended
Dec. 31, 2025
COMMITMENTS AND CONTINGENCIES [Abstract]  
COMMITMENTS AND CONTINGENCIES
NOTE 11 - COMMITMENTS AND CONTINGENCIES
 
From time to time, the Company is involved in various legal proceedings arising in the ordinary course of business. The Company records a liability when it believes that a loss will be incurred and the amount of loss or range of loss can be reasonably estimated. Based on the currently available information, the Company does not believe that there are claims or legal proceedings that would have a material adverse effect on the business, or the financial statements of the Company.
v3.26.1
SEGMENT REPORTING
 12 Months Ended
Dec. 31, 2025
SEGMENT REPORTING [Abstract]  
SEGMENT REPORTING
NOTE 12 - 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, evaluating supply chains, and managing the counterparty risk associated with these relationships. The majority of subscribers are located in the U.S. For the years ended December 31, 2025 and 2024, the Company recognized revenue of $2.4 million and $2.5 million, respectively, from subscribers from foreign countries. The remainder of revenue was recognized from customers located in the U.S.
 
The accounting policies of this segment are the same as those described in the summary of significant accounting policies. The CODM assesses performance of this segment using the entity-wide revenue and expense information reported on the Statements of Operations and the more detailed significant segment expense categories disclosed in the table below. The primary measure of segment profit is net income as reported on the Statements of Operations.
Segment Financial Information
 
                 
    2025
(As Restated) 		    2024
(As Restated) 		 
Segment operating revenues
  $ 20,123,616     $ 19,809,881  
                 
Less: Significant segment expenses
               
Data and product costs
               
Employee expenses
    5,663,035       5,476,111  
Data feed expenses
    2,123,907       1,955,210  
Hosting and computer services expenses
    359,449       239,101  
Other data and product costs
    776,378       951,429  
Data and product costs subtotal
    8,922,769       8,621,851  
                 
Selling, general and administrative expenses
               
Employee expenses
    7,574,068       7,161,422  
Professional fee expenses
    1,039,262       647,884  
Marketing expenses
    764,351       844,939  
Occupancy expenses
    284,080       429,532  
Other general and administrative expenses
    1,108,532       965,857  
Selling, general and administrative expenses subtotal
    10,770,293       10,049,634  
                 
Other significant segment items
               
Depreciation and amortization
    349,966       401,996  
Other (income), net
    (636,714 )      (852,921 ) 
Provision for income taxes
    206,141       282,728  
                 
Segment net income
  $ 511,161     $ 1,306,593  
v3.26.1
SUPPLEMENTAL DISCLOSURES OF NONCASH INVESTING ACTIVITIES
 12 Months Ended
Dec. 31, 2025
SUPPLEMENTAL DISCLOSURES OF NONCASH INVESTING ACTIVITIES [Abstract]  
SUPPLEMENTAL DISCLOSURES OF NONCASH INVESTING ACTIVITIES
NOTE 13 - SUPPLEMENTAL DISCLOSURES OF NONCASH INVESTING ACTIVITIES
 
For the year ended December 31, 2025, there was a noncash transfer of operating lease right-of-use assets obtained in exchange for lease liabilities in the amount of $114,463.
v3.26.1
SUBSEQUENT EVENTS
 12 Months Ended
Dec. 31, 2025
SUBSEQUENT EVENTS [Abstract]  
SUBSEQUENT EVENTS
NOTE 14 – SUBSEQUENT EVENTS
 
The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Based on this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements other than the restatement described in Note 2.
v3.26.1
Insider Trading Arrangements
 3 Months Ended
Dec. 31, 2025
Trading Arrangements, by Individual [Table]  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.26.1
Cybersecurity Risk Management and Strategy Disclosure
 12 Months Ended
Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]
Risk Management and Strategy
The Company has processes for assessing, identifying, and managing material risks from cybersecurity threats. These cybersecurity processes are integrated into the Company’s overall compliance, risk management, and oversight procedures as overseen by the Company’s Board of Directors, primarily through its Audit Committee. These processes also include overseeing and identifying risks from cybersecurity threats associated with the use of third-party service providers. The Company’s process allows us to assess, identify and manage information security and cybersecurity threats through risk assessment and prevention measures to facilitate communication, training, awareness, incident response, and disclosure procedures as required by the SEC.
The Company may review System and Organization Controls 1 (“SOC1”) or System and Organization Controls 2 (“SOC2”) reports of certain third-party providers before engagement and has established monitoring procedures in its effort to mitigate risks related to data breaches or other security incidents originating from third parties. The Company engaged a third-party consulting firm to evaluate and test the Company’s risk management systems and to assess and prevent potential cybersecurity incidents as appropriate on an annual basis. The Company has engaged a third party to provide cybersecurity and awareness training to our employees to help mitigate the risk of threats posed by bad actors requesting information. The Company deploys technical safeguards that are designed to protect information systems from cybersecurity threats, including firewalls, intrusion prevention and detection systems, redundant data storage and retention methods, anti-malware functionality, security information event management, automated update/patch-management and access controls which are evaluated and improved through vulnerability and exposure assessments and cybersecurity threat intelligence. With help from third-party vendors, the Company has implemented several layers of physical security, digital security, and data backup.
The Company is committed to maintaining high standards of data security and privacy, and that data within our systems remains secure, private, and confidential through enhanced data protection and operational standards. As of January 16, 2026, CreditRiskMonitor.com successfully completed its first System and Organization Controls 2 Type I (“SOC2 Type I”) report for cybersecurity. The assessment was conducted by Sensiba LLP, an independent third-party auditor engaged to evaluate the Company’s internal controls relevant to security, availability, and confidentiality. The Company received an attestation report indicating that our internal controls were suitably designed as of December 5, 2025 under the American Institute of Certified Public Accountants (“AICPA”) Trust Services Criteria.
To date, cybersecurity threats, including as a result of previous cybersecurity incidents, have not materially affected our Company, including our business strategy, results of operations, or financial condition.
Cybersecurity Risk Management Processes Integrated [Text Block] These cybersecurity processes are integrated into the Company’s overall compliance, risk management, and oversight procedures as overseen by the Company’s Board of Directors, primarily through its Audit Committee. These processes also include overseeing and identifying risks from cybersecurity threats associated with the use of third-party service providers. The Company’s process allows us to assess, identify and manage information security and cybersecurity threats through risk assessment and prevention measures to facilitate communication, training, awareness, incident response, and disclosure procedures as required by the SEC.
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block]
To date, cybersecurity threats, including as a result of previous cybersecurity incidents, have not materially affected our Company, including our business strategy, results of operations, or financial condition.
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board of Directors Oversight [Text Block]
Governance
Board of Directors − The Audit Committee of the Company’s Board of Directors, with the input of management, oversees the Company’s internal controls, including internal controls designed to assess, identify, and manage material risks from cybersecurity threats. The Audit Committee and the full Board of Directors are informed of material risks from cybersecurity threats by the Company’s Chief Executive Officer, Chief Financial Officer, or Chief Technology Officer.
Management − Under the oversight of the Audit Committee of the Company’s Board of Directors, the Chief Technology Officer is primarily responsible for the assessment and management of material cybersecurity risks and establishing and maintaining adequate and effective internal controls covering cybersecurity matters. The Company’s Chief Financial Officer and Chief Technology Officer are responsible for overseeing the establishment and effectiveness of controls and other procedures, including controls and procedures related to the public disclosure of material cybersecurity matters. See “Item 1. Risks Related to Information Systems Security” for reference.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] Board of Directors − The Audit Committee of the Company’s Board of Directors, with the input of management, oversees the Company’s internal controls, including internal controls designed to assess, identify, and manage material risks from cybersecurity threats.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] The Audit Committee and the full Board of Directors are informed of material risks from cybersecurity threats by the Company’s Chief Executive Officer, Chief Financial Officer, or Chief Technology Officer.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
Cybersecurity Risk Role of Management [Text Block]
Management − Under the oversight of the Audit Committee of the Company’s Board of Directors, the Chief Technology Officer is primarily responsible for the assessment and management of material cybersecurity risks and establishing and maintaining adequate and effective internal controls covering cybersecurity matters. The Company’s Chief Financial Officer and Chief Technology Officer are responsible for overseeing the establishment and effectiveness of controls and other procedures, including controls and procedures related to the public disclosure of material cybersecurity matters. See “Item 1. Risks Related to Information Systems Security” for reference.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] Under the oversight of the Audit Committee of the Company’s Board of Directors, the Chief Technology Officer is primarily responsible for the assessment and management of material cybersecurity risks and establishing and maintaining adequate and effective internal controls covering cybersecurity matters.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block] The Company’s Chief Financial Officer and Chief Technology Officer are responsible for overseeing the establishment and effectiveness of controls and other procedures, including controls and procedures related to the public disclosure of material cybersecurity matters. See “Item 1. Risks Related to Information Systems Security” for reference.
Cybersecurity Risk Management Positions or Committees Responsible [Text Block] The Company’s Chief Financial Officer and Chief Technology Officer are responsible for overseeing the establishment and effectiveness of controls and other procedures, including controls and procedures related to the public disclosure of material cybersecurity matters. See “Item 1. Risks Related to Information Systems Security” for reference.
v3.26.1
Accounting Policies, by Policy (Policies)
 12 Months Ended
Dec. 31, 2025
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]  
Recently Issued Accounting Standards and Recently Adopted Accounting Principles
Recently Issued Accounting Standards
The Financial Accounting Standards Board (“FASB”) and the U.S. Securities and Exchange Commission (“SEC”) have issued certain other accounting pronouncements as of December 31, 2025 that will become effective in subsequent periods; however, management does not believe that any of these pronouncements would have significantly affected the Company’s financial accounting measurements or disclosures had they been in effect during the periods for which financial statements are included in this Annual Report, nor does management believe those pronouncements would have a significant effect on the Company’s future financial position or results of operations.
Recently adopted accounting principles
In November 2023, the FASB issued Accounting Standards Update (“ASU”) No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (“ASU 2023-07”). ASU 2023-07 expands public entities’ segment disclosures by requiring disclosure of significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”) and included within each reported measure of segment profit or loss, an amount and description of its composition for other segment items, and interim disclosures of a reportable segment. All disclosure requirements under ASU 2023-07 are also required for public entities with a single reportable segment. The Company adopted ASU 2023-07 on January 1, 2024 and the adoption of this update did not have a significant impact on the Company’s financial statements (see Note 12).
In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”), which provides for improvements to income tax disclosures primarily related to rate reconciliation and income taxes paid by jurisdiction. The Company adopted ASU 2023-09 on a prospective basis effective January 1, 2025 and the adoption of this update did not have a significant impact on the Company’s financial statements (see Note 8).
In November 2024, the FASB issued ASU 2024-03, Income Statement–Reporting Comprehensive Income–Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (“ASU 2024-03”), to improve disclosures about a public entity’s expenses by requiring disclosure of additional information about the types of expenses commonly presented in the financial statements on an annual and interim basis. This guidance will be effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. The Company is currently evaluating the impact of adoption of this pronouncement on its financial statements.
Use of Estimates
Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.
Cash and Cash Equivalents
Cash and Cash Equivalents
Cash and cash equivalents are comprised of cash in banks and highly liquid instruments with original maturities of three months or less, primarily consisting of investments in institutional money market funds.
Fair Value Measurements
Fair Value Measurements
The Company records its financial instruments at fair value in accordance with accounting guidance. The determination of fair value assumes that the transaction to sell an asset or transfer a liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market for the asset or liability. The fair value hierarchy is broken down into three levels based on the source of inputs as follows: (a) Level 1 – valuations based on unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; (b) Level 2 – valuations based on quoted prices in markets that are not active, or financial instruments for which all significant inputs are observable; either directly or indirectly; and (c) Level 3 – valuations based on prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable; thus, reflecting assumptions about the market participants.
The Company, in accordance with ASU 2016-01, classifies its debt securities as “held-to-maturity” and are recorded at a premium or a discount. Realized gains on held-to-maturity debt securities are amortized and reported in other income, net until their maturity date.
Marketable Securities
Marketable Securities
All marketable securities are classified as held-to-maturity and are carried at amortized cost. Realized gains, losses, amortization of premiums and discounts, interest and dividend income are included in interest and other income, net.
Property and Equipment
Property and Equipment
Property and equipment are recorded at cost. Depreciation is provided on the straight-line method over the estimated useful life of the asset. Estimated useful lives are generally as follows:
•
Computer equipment and software − 1 to 5 years
•
Furniture and fixtures − 1 to 5 years
Lease Accounting
Lease Accounting
For all leases, at the lease commencement date, a right-of-use asset and a lease liability are recognized. The right-of-use asset represents the right to use the leased asset for the lease term. The lease liability represents the present value of the remaining lease payments under the lease. The present value of lease payments is determined primarily using the incremental borrowing rate based on the information available as of the lease commencement date. Lease payments included in the measurement of the lease liability comprise the following: the fixed noncancelable lease payments and payments for optional renewal periods where it is reasonably certain the renewal period will be exercised. Lease expense for operating leases consists of the lease payments plus any initial direct costs, and is recognized on a straight-line basis over the lease term.
The Company’s operating lease right-of-use asset and operating lease liability represent the lease of computers for use by the workforce to conduct business.
Goodwill
Goodwill
Goodwill and other indefinite-lived intangible assets are subject to annual impairment testing using the specific guidance and criteria described in the accounting guidance FASB ASU No. 2017-04. The Company performs its goodwill impairment testing at least annually in the fourth quarter of each year. The Company tests for impairment of intangible assets whenever events or changes in circumstances indicate that the carrying value of such assets may not be recoverable. With respect to goodwill, the Company first assesses qualitative factors to determine whether it is more likely than not that the fair value is less than the carrying value. If, based on that assessment, the Company believes it is more likely than not that the fair value is less than the carrying value, a one-step goodwill impairment test is performed. The Company concluded that there was no impairment to goodwill in the 2025 or 2024 fiscal years.
Long-Lived Assets
Long-Lived Assets
The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable in accordance with accounting guidance. Recoverability of assets held and used is measured by a comparison of the carrying amount of an asset to undiscounted pre-tax future net cash flows expected to be generated by that asset. An impairment loss is recognized for the amount by which the carrying amount of the assets exceeds the fair value of the assets. As of December 31, 2025 and 2024, management believes no impairment of long-lived assets has occurred.
Income Taxes
Income Taxes
The Company provides for deferred income taxes resulting from temporary differences between financial statements and income tax reporting. Temporary differences are differences between the amounts of assets and liabilities reported for financial statement purposes and their tax bases. Deferred tax liabilities are recognized for temporary differences that will be taxable in future years’ tax returns. Deferred tax assets are recognized for temporary differences that will be deductible in future years’ tax returns and for operating loss and tax credit carryforwards. Deferred tax assets are reduced by a valuation allowance if it is deemed more likely than not that some or all of the deferred tax assets will not be realized.
Revenue Recognition and Contract Balances
Revenue Recognition and Contract Balances
The Company applies FASB Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers (Topic 606) (“ASC 606”), to recognize revenue. ASC 606 requires an entity to apply the following five-step approach: (1) identify the contract(s) with a customer; (2) identify each performance obligation in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation; and (5) recognize revenue when or as each performance obligation is satisfied. The Company’s primary source of revenue is subscription income which is recognized ratably over the subscription term.
Accounts receivable consists of trade accounts receivable for services provided to customers. Accounts receivable is stated at the amount the Company expects to collect. The Company makes estimates of expected credit and collectability trends for the allowance for credit losses and allowance for receivables based upon the Company’s assessment of various factors, including historical experience, the age of the accounts receivable balances, credit quality of customers, current economic conditions, reasonable and supportable forecasts of future economic conditions, and other factors that may affect the Company’s ability to collect from customers. As of January 1, 2024, the balances of the accounts receivable, net of allowance, were $3.9 million.
Contract liabilities consist of amounts collected prior to having satisfied the performance obligation. The Company periodically invoices customers for recurring services in advance. During the year ended December 31, 2025, the Company recognized $10.9 million of revenue that was included in the contract liabilities balance as of December 31, 2024. During the year ended December 31, 2024, the Company recognized $10.3 million of revenue that was included in the contract liabilities balance as of December 31, 2023. As of January 1, 2024, the balance of the contract liabilities was $10.3 million.
The Company has applied the practical expedient to recognize incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset that otherwise would have been recognized is one year or less.
Stock-Based Compensation
Stock-Based Compensation
The Company recognizes the grant-date fair value of all stock-based awards on a ratable basis over the award’s vesting period. The Company records deferred tax assets for awards that will result in deductions on its tax returns, based upon the amount of compensation cost recognized and the statutory tax rate in the jurisdiction in which it will receive a deduction.
Net Income Per Share
Net Income Per Share
Basic net income per share is calculated based on the weighted average number of shares of common stock outstanding during the reporting period. Diluted net income per share is calculated based on the weighted average number of common shares outstanding and the dilutive effect of stock options outstanding during the reporting period. The difference between basic and diluted net income per share is solely attributable to stock options. The Company uses the treasury stock method to calculate the dilutive impact of all outstanding stock options.
Segment Information
Segment Information
An operating segment, in part, is a component of an enterprise whose operating results are regularly reviewed by the CODM to make decisions about resources to be allocated to the segment and assess its performance. Operating segments may be aggregated only to a limited extent. The Company’s CODM is the Chief Executive Officer and President. The CODM reviews the monthly financial results which include disaggregated information about revenues, for the purpose of making operating decisions and assessing performance. The Company has no foreign operations or any assets in foreign locations. The CODM has determined that it has a single operating and reportable segment.
Concentrations of Credit Risk
Concentrations of Credit Risk
Financial instruments that potentially subject the Company to concentrations of credit risk principally consist of cash, cash equivalents, and accounts receivable. The Company maintains its cash and cash equivalents in bank deposits and other accounts, the balances of which, at times, may exceed federally insured limits. Exposure to credit risk is reduced by placing such deposits in high credit quality financial institutions.
The Company closely monitors the extension of credit to its subscribers. The Company’s accounts receivable balance is net of an allowance for credit losses. The Company does not require collateral or other security to support credit sales but provides an allowance for credit losses of $30,000 as of December 31, 2025 and 2024, based on historical experience and specifically identified risks. Accounts receivable are charged off against the allowance for credit losses when management determines that recovery is unlikely and the Company ceases collection efforts. The Company does not believe that significant credit risk existed as of December 31, 2025 or 2024.
v3.26.1
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)
 12 Months Ended
Dec. 31, 2025
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS [Abstract]  
Financial Statements - Restatement Reconciliation Tables
The following tables summarize the effect of the restatement on each financial statement line item as of the dates, and for the periods indicated. The amounts in the "As Restated" columns are the updated amounts including the impacts from the restatement. Financial statement line items and subtotals that were not impacted by the restatement adjustments have been omitted for enhanced clarity.
 
Balance Sheet – as of December 31, 2025:
 
    As Previously
Reported		    
 
Adjustment
    
 
As Restated
  
                   
Deferred tax assets
  
$
-
    
$
58,709
    
$
58,709
  
Total assets
    
26,237,315
      
58,709
      
26,296,024
  
                         
Accrued expenses
    
2,160,366
      
1,907,251
      
4,067,617
  
Total current liabilities
    
13,293,479
      
1,907,251
      
15,200,730
  
Deferred tax liabilities
    
355,646
      
(355,646
)
    
-
  
Total liabilities
    
13,883,222
      
1,551,605
      
15,434,827
  
                         
Accumulated deficit
    
(18,054,278
)
    
(1,492,896
)
    
(19,547,174
)
Total stockholders’ equity
  
$
12,354,093
    
$
(1,492,896
)
  
$
10,861,197
  

Balance Sheet – as of December 31, 2024:

   
As Previously
Reported
    
 
Adjustment
    
 
As Restated
  
                   
Accrued expenses
  
$
1,931,281
    
$
1,260,238
    
$
3,191,519
  
Total current liabilities
    
13,137,858
      
1,260,238
      
14,398,096
  
Deferred tax liabilities
    
481,420
      
(274,112
)
    
207,308
  
Total liabilities
    
13,770,752
      
986,126
      
14,756,878
  
                         
Accumulated deficit
    
(19,072,209
)
    
(986,126
)
    
(20,058,335
)
Total stockholders’ equity
  
$
11,141,746
    
$
(986,126
)
  
$
10,155,620
  

Statement of Operations - Year Ended December 31, 2025:

   
As Previously
Reported
    
 
Adjustment
    
 
As Restated
  
                   
Selling, general, and administrative expenses
  
$
10,268,850
    
$
501,443
    
$
10,770,293
  
Total operating expenses
    
19,541,585
      
501,443
      
20,043,028
  
Income from operations
    
582,031
      
(501,443
)
    
80,588
  
Other income, net
    
745,955
      
(109,241
)
    
636,714
  
Income before income taxes
    
1,327,986
      
(610,684
)
    
717,302
  
Provision for income taxes
    
(310,055
)
    
103,914
      
(206,141
)
Net income
    
1,017,931
      
(506,770
)
    
511,161
  
                         
Net income per share – Basic and diluted
  
$
0.09
    
$
(0.04
)
  
$
0.05
  
 
Statement of Operations - Year Ended December 31, 2024:

   
As Previously
Reported
    
Adjustment
    
As Restated
  
                   
Selling, general, and administrative expenses
  
$
9,536,492
    
$
513,142
    
$
10,049,634
  
Total operating expenses
    
18,560,339
      
513,142
      
19,073,481
  
Income from operations
    
1,249,542
      
(513,142
)
    
736,400
  
Other income, net
    
918,572
      
(65,651
)
    
852,921
  
Income before income taxes
    
2,168,114
      
(578,793
)
    
1,589,321
  
Provision for income taxes
    
(493,212
)
    
210,484
      
(282,728
)
Net income
    
1,674,902
      
(368,309
)
    
1,306,593
  
                         
Net income per share – Basic and diluted
  
$
0.16
    
$
(0.04
)
  
$
0.12
  

Statements of Stockholders' Equity – Years Ended December 31, 2024 and 2025:

    As Previously
Reported		    
 
Adjustment		    
 
As Restated		  
                   
Year Ended December 31, 2024
                  
Accumulated deficit
  
$
(19,072,209
)
  
$
(986,126
)
  
$
(20,058,335
)
Total stockholders’ equity
    
11,141,746
      
(986,126
)
    
10,155,620
  
                         
Year Ended December 31, 2025
                        
Accumulated deficit
  
$
(18,054,278
)
  
$
(1,492,896
)
  
$
(19,547,174
)
Total stockholders’ equity
    
12,354,093
      
(1,492,896
)
    
10,861,197
  
Statements of Cash Flows – Years Ended December 31, 2024 and 2025:

    As Previously
Reported		    
 
Adjustment		    
 
As Restated		  
                   
Year Ended December 31, 2024
                  
Cash flows from operating activities:
                  
     Net income
  
$
1,674,902
    
$
(368,309
)
  
$
1,306,593
  
     Adjustments to reconcile net income to net cash provided by operating activities:
                        
          Deferred income taxes
    
130,815
      
(274,112
)
    
(143,297
)
Changes in operating assets and liabilities:
                        
          Accrued expenses
    
(173,738
)
    
642,421
      
468,683
  
                         
Year Ended December 31, 2025
                        
Cash flows from operating activities:
                        
     Net income
  
$
1,017,931
    
$
(506,770
)
  
$
511,161
  
     Adjustments to reconcile net income to net cash provided by operating activities:
                        
          Deferred income taxes
    
(125,774
)
    
(140,243
)
    
(266,017
)
Changes in operating assets and liabilities:
                        
          Accrued expenses
    
229,085
      
647,013
      
876,098
  
v3.26.1
FAIR VALUE MEASUREMENTS (Tables)
 12 Months Ended
Dec. 31, 2025
FAIR VALUE MEASUREMENTS [Abstract]  
Cash and Cash Equivalents and Marketable Securities Measured at Fair Value on Recurring Basis
The tables below set forth the Company’s cash and cash equivalents, as well as marketable securities as of December 31, 2025 and 2024, respectively, which are measured at fair value on a recurring basis by level within the fair value hierarchy:
 
                             
     December 31, 2025  
    Level 1    Level 2    Level 3    Total 
                             
Cash and cash equivalents
  $ 6,248,223    $ -    $ -    $ 6,248,223 
Held-to-maturity securities
    12,615,881        -        -      12,615,881 
    $ 18,864,104    $ -    $ -    $ 18,864,104 
 
                             
     December 31, 2024  
    Level 1     Level 2    Level 3    Total 
                             
Cash and cash equivalents
  $ 6,674,473    $ -    $ -    $ 6,674,473 
Held-to-maturity securities
    11,225,475        -        -      11,225,475 
    $ 17,899,948    $ -    $ -    $ 17,899,948 
v3.26.1
MARKETABLE SECURITIES (Tables)
 12 Months Ended
Dec. 31, 2025
MARKETABLE SECURITIES [Abstract]  
Cost and Fair Value of Marketable Securities
The tables below summarize the Company’s cost and fair value of marketable securities as of December 31, 2025 and 2024:
 
                      
    December 31, 2025  
    Amortized Cost    Gross
Unrealized
Gain		    Fair Value 
Held-to-maturity securities
                    
U.S. Treasury securities
  $ 12,615,881    $ 73,119    $ 12,689,000 
 
                      
    December 31, 2024  
    Amortized Cost     Gross
Unrealized
Gain		    Fair Value 
Held-to-maturity securities
                    
U.S. Treasury securities
  $ 11,225,475    $ 227,525    $ 11,453,000 
Maturities of Marketable Securities
Maturities of marketable securities as of December 31, 2025 and 2024 are as follows:
 
               
    2025    2024  
Held-to-maturity securities:
             
Due in one year or less
  $ 10,618,881    $ 2,467,475 
Due in 12 – 24 months
    1,997,000      8,758,000 
    $ 12,615,881    $ 11,225,475 
v3.26.1
PROPERTY AND EQUIPMENT (Tables)
 12 Months Ended
Dec. 31, 2025
PROPERTY AND EQUIPMENT [Abstract]  
Property and Equipment
Property and equipment consisted of the following as of December 31, 2025 and 2024:
 
                 
    2025     2024  
                 
Computer equipment and software
  $ 1,230,949     $ 1,335,350  
Furniture and fixtures
    21,393       21,393  
      1,252,342       1,356,743  
Less accumulated depreciation and amortization
    (836,483 )      (859,183 ) 
                 
Property and equipment, net
  $ 415,859     $ 497,560  
v3.26.1
OPERATING LEASE (Tables)
 12 Months Ended
Dec. 31, 2025
OPERATING LEASE [Abstract]  
Future Maturity of Operating Lease Liability
In July 2025, the Company entered into an operating lease for computers for use by the workforce to conduct business. The table presents the future maturity of the Company’s operating lease liability and reconciles the undiscounted cash flows for the operating lease as of December 31, 2025 to the operating lease liability recognized on the balance sheet as follows:
 
 
         
    December 31, 2025  
         
Fiscal 2026
  $ 36,819  
Fiscal 2027
    36,819  
Fiscal 2028
    18,410  
Total lease payments
    92,048  
Less: Imputed interest
    (7,523 )
Present value of lease liability
  $ 84,525  
         
Current portion of operating lease liability
  $ 29,364  
Non-current portion of operating lease liability
    55,161  
Total
  $ 84,525  
v3.26.1
INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2025
INCOME TAXES [Abstract]  
Components of Provision for Income Taxes
The components of the provision for income taxes for the years ended December 31, 2025 and 2024 are as follows:
 
                 
    2025     2024  
Current:
               
Federal
  $ 423,465     $ 354,044  
State
    48,693       71,981  
Total current
    472,158       426,025  
Deferred:
               
Federal
    (256,941 )      (131,108 ) 
State
    (9,076 )      (12,189 ) 
Total deferred
    (266,017 )      (143,297 ) 
                 
Income tax expense
  $ 206,141     $ 282,728  
Income Tax Reconciliation
The actual income tax expense differs from the “expected” income tax expense (computed by applying the applicable U.S. federal corporate tax rate to income before income taxes) for the years ended December 31, 2025 and 2024, as follows:
 
                                 
    2025     2024  
    Amount     Percent     Amount     Percent  
                                 
Computed “expected” expense
  $ 150,633       21.00 %   $ 333,757       21.00 %
Permanent differences
    23,474       3.27 %     22,432       1.41 %
State and local income tax expense
    8,406       1.17 %     18,626       1.17 %
State actual versus blended rate differences
    (11,278 )      (1.57 )%       -           -   %
VDA income tax
    29,242       4.08 %     47,545       3.00 %
True-up of current taxes
    55,762       7.77 %     1,802       0.11 %
True-up of deferred taxes
    (50,098 )      (6.98 )%     (141,434 )      (8.90 )%
                                 
Income tax expense
  $ 206,141       28.74 %   $ 282,728       17.79 %
Deferred Tax Assets and Liabilities
Deferred tax assets and liabilities represent the expected future tax consequences of temporary differences between the carrying amounts and the tax basis of assets and liabilities. The tax effects of temporary differences that give rise to deferred tax assets and liabilities as of December 31, 2025 and 2024 are as follows:
 
                 
    2025     2024  
Deferred tax assets:
               
Stock options
  $ 26,495     $ 25,411  
Accrued vacation
    124,462         -    
Allowance for credit losses
    6,652       6,570  
Net operating loss
    6,730       5,613  
Accrued income and sales tax VDAs
    415,654       274,112  
Total deferred tax assets
    579,993       311,706  
                 
Deferred tax liabilities:
               
Goodwill
    (433,342 )      (428,036 ) 
Property and equipment
    (87,942 )      (90,978 ) 
Total deferred tax liabilities
    (521,284 )      (519,014 ) 
                 
Deferred tax assets (liabilities), net
  $ 58,709     $ (207,308 ) 
Components of Income Taxes Paid
The Company paid income taxes by jurisdiction for the years ended December 31, 2025 and 2024 as follows:
 
               
       2025       2024  
               
Federal
  $ 370,000    $ 585,000 
State
    10,600      26,882 
               
Total cash taxes paid
  $ 380,600    $ 611,882 
v3.26.1
COMMON STOCK AND STOCK OPTIONS (Tables)
 12 Months Ended
Dec. 31, 2025
COMMON STOCK AND STOCK OPTIONS [Abstract]  
Stock Option Activity
Transactions with respect to the Company’s stock option plans for the years ended December 31, 2025 and 2024 are as follows:
 
           
     Number
of
Shares		    Weighted
Average
Exercise Price		 
           
Outstanding at January 1, 2024
  714,050   $2.14 
Granted
  76,850    2.21 
Expired
  (3,000)    2.90 
Forfeited
  (27,750)    1.94 
           
Outstanding at December 31, 2024
  760,150   $2.15 
Granted
  172,700    2.60 
Expired
  (29,625)    2.21 
Forfeited
  (62,215)    2.24 
Exercised
  (45,100)    2.15 
           
Outstanding at December 31, 2025
  795,910   $2.24 
Fair Value of Weighted Average Assumptions used in the Valuation of Stock Options The fair value of options at date of grant was estimated using the Black-Scholes model with the following weighted average assumptions:
     2025      2024  
               
Risk-free interest rate
   4.07 %   4.20 %
Expected volatility factor
   61.16 %    63.81 %
Expected dividends
  0.00   0.00
Expected life of the option (years)
  6.00   6.00
Stock Options Outstanding by Price Range
The following table summarizes information about the Company’s stock options outstanding as of December 31, 2025:
 
                 
   
Options Outstanding
  
Options Exercisable
  
Range of Exercise Prices
  
Number
Outstanding
  
Weighted Average
Remaining
Contractual Life
(in years)
  
Weighted
Average
Exercise Price
  
Number
Exercisable
  
Weighted
Average
Exercise Price
  
                       
$1.00 - $ 2.00
    
280,510
    
3.90
  
$
1.58
    
193,110
  
$
1.53
  
$2.01 - $ 3.00
    
460,400
    
4.94
  
$
2.53
    
146,775
  
$
2.57
  
$3.01 - $ 6.00
    
55,000
    
6.67
  
$
3.16
    
5,000
  
$
4.00
  
                                 
     
795,910
    
4.69
  
$
2.24
    
344,885
  
$
2.01
  
Non-vested Options
A summary of the Company’s non-vested options and changes during the year ended December 31, 2025 is presented below:
 
         
    Number
of Shares 		     Weighted
Average
Grant Date
Fair Value		 
           
Non-vested, beginning of year
  405,910   $1.39 
Granted
  172,700    2.60 
Vested
  (65,150)    1.82 
Expired or forfeited
  (62,435)    2.24 
           
Non-vested, end of year
  451,025   $2.41 
Stock-based Compensation Expense for Stock Options The following table summarizes the stock-based compensation expense for stock options that was recorded in the Company’s results of operations in accordance with ASC 718 for the years ended December 31, 2025 and 2024 as follows:
               
   
2025
   
2024
 
               
Data and product costs
  $ 32,531    $ 31,619 
Selling, general and administrative expenses
    64,950      67,339 
               
    $ 97,481    $ 98,958 
v3.26.1
NET INCOME PER SHARE (Tables)
 12 Months Ended
Dec. 31, 2025
NET INCOME PER SHARE [Abstract]  
Computation of Basic and Diluted Net Income per Share
Basic net income per share is based on the weighted average number of common shares outstanding. Diluted net income per share is based on the weighted average number of common shares outstanding and the dilutive effect of outstanding stock options.
 
         
    2025
(As Restated) 		    2024
(As Restated) 		 
                 
Net income
  $ 511,161     $ 1,306,593  
                 
Weighted average common shares outstanding – basic
    10,756,257       10,722,401  
Potential shares exercisable under stock option plans
    281,492       279,726  
Less: Shares which could be repurchased under treasury stock method
    (198,988 )      (219,505 ) 
Weighted average common shares outstanding – diluted
    10,838,761       10,782,622  
                 
Net income per share:
               
Basic
  $ 0.05     $ 0.12  
Diluted
  $ 0.05     $ 0.12  
v3.26.1
SEGMENT REPORTING (Tables)
 12 Months Ended
Dec. 31, 2025
SEGMENT REPORTING [Abstract]  
Segment Financial Information of Reportable Segments
                 
    2025
(As Restated) 		    2024
(As Restated) 		 
Segment operating revenues
  $ 20,123,616     $ 19,809,881  
                 
Less: Significant segment expenses
               
Data and product costs
               
Employee expenses
    5,663,035       5,476,111  
Data feed expenses
    2,123,907       1,955,210  
Hosting and computer services expenses
    359,449       239,101  
Other data and product costs
    776,378       951,429  
Data and product costs subtotal
    8,922,769       8,621,851  
                 
Selling, general and administrative expenses
               
Employee expenses
    7,574,068       7,161,422  
Professional fee expenses
    1,039,262       647,884  
Marketing expenses
    764,351       844,939  
Occupancy expenses
    284,080       429,532  
Other general and administrative expenses
    1,108,532       965,857  
Selling, general and administrative expenses subtotal
    10,770,293       10,049,634  
                 
Other significant segment items
               
Depreciation and amortization
    349,966       401,996  
Other (income), net
    (636,714 )      (852,921 ) 
Provision for income taxes
    206,141       282,728  
                 
Segment net income
  $ 511,161     $ 1,306,593  
v3.26.1
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Financial Statements - Restatement Reconciliation Tables (Details) - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS [Abstract]    
Deferred tax assets $ 58,709 $ 0
Total assets 26,296,024 24,912,498
Accrued expenses 4,067,617 3,191,519
Total current liabilities 15,200,730 14,398,096
Deferred tax liabilities 0 207,308
Total liabilities 15,434,827 14,756,878
Accumulated deficit (19,547,174) (20,058,335)
Total stockholders’ equity 10,861,197 10,155,620
Selling, general, and administrative expenses 10,770,293 10,049,634
Total operating expenses 20,043,028 19,073,481
Income from operations 80,588 736,400
Other income, net 636,714 852,921
Income before income taxes 717,302 1,589,321
Provision for income taxes (206,141) (282,728)
Net income $ 511,161 $ 1,306,593
Net income per share – Basic (in Dollars per share) $ 0.05 $ 0.12
Net income per share – diluted (in Dollars per share) $ 0.05 $ 0.12
Accumulated deficit $ (20,058,335)  
Balance 10,155,620 $ 8,750,069
Accumulated deficit (19,547,174) (20,058,335)
Balance 10,861,197 10,155,620
Cash flows from operating activities:    
Net income 511,161 1,306,593
Adjustments to reconcile net income to net cash provided by operating activities:    
Deferred income taxes (266,017) (143,297)
Changes in operating assets and liabilities:    
Accrued expenses 876,098 468,683
As Previously Reported [Member]    
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS [Abstract]    
Deferred tax assets 0  
Total assets 26,237,315  
Accrued expenses 2,160,366 1,931,281
Total current liabilities 13,293,479 13,137,858
Deferred tax liabilities 355,646 481,420
Total liabilities 13,883,222 13,770,752
Accumulated deficit (18,054,278) (19,072,209)
Total stockholders’ equity 12,354,093 11,141,746
Selling, general, and administrative expenses 10,268,850 9,536,492
Total operating expenses 19,541,585 18,560,339
Income from operations 582,031 1,249,542
Other income, net 745,955 918,572
Income before income taxes 1,327,986 2,168,114
Provision for income taxes (310,055) (493,212)
Net income $ 1,017,931 $ 1,674,902
Net income per share – Basic (in Dollars per share) $ 0.09 $ 0.16
Net income per share – diluted (in Dollars per share) $ 0.09 $ 0.16
Accumulated deficit $ (19,072,209)  
Balance 11,141,746  
Accumulated deficit (18,054,278) $ (19,072,209)
Balance 12,354,093 11,141,746
Cash flows from operating activities:    
Net income 1,017,931 1,674,902
Adjustments to reconcile net income to net cash provided by operating activities:    
Deferred income taxes (125,774) 130,815
Changes in operating assets and liabilities:    
Accrued expenses 229,085 (173,738)
Adjustment [Member]    
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS [Abstract]    
Deferred tax assets 58,709  
Total assets 58,709  
Accrued expenses 1,907,251 1,260,238
Total current liabilities 1,907,251 1,260,238
Deferred tax liabilities (355,646) (274,112)
Total liabilities 1,551,605 986,126
Accumulated deficit (1,492,896) (986,126)
Total stockholders’ equity (1,492,896) (986,126)
Selling, general, and administrative expenses 501,443 513,142
Total operating expenses 501,443 513,142
Income from operations (501,443) (513,142)
Other income, net (109,241) (65,651)
Income before income taxes (610,684) (578,793)
Provision for income taxes 103,914 210,484
Net income $ (506,770) $ (368,309)
Net income per share – Basic (in Dollars per share) $ (0.04) $ (0.04)
Net income per share – diluted (in Dollars per share) $ (0.04) $ (0.04)
Accumulated deficit $ (986,126)  
Balance (986,126)  
Accumulated deficit (1,492,896) $ (986,126)
Balance (1,492,896) (986,126)
Cash flows from operating activities:    
Net income (506,770) (368,309)
Adjustments to reconcile net income to net cash provided by operating activities:    
Deferred income taxes (140,243) (274,112)
Changes in operating assets and liabilities:    
Accrued expenses $ 647,013 $ 642,421
v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)
 12 Months Ended
Dec. 31, 2025
USD ($)
Segment
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]      
Impairment of goodwill $ 0 $ 0  
Impairment of long-lived assets 0 0  
Accounts receivable net of allowances 3,786,681 3,631,018 $ 3,900,000
Contract liabilities revenue recognized $ 10,900,000 10,300,000  
Contract with customer liability     $ 10,300,000
Number of operating segments (in Segment) | Segment 1    
Number of reportable segments (in Segment) | Segment 1    
Allowance for doubtful accounts $ 30,000 $ 30,000  
Computer Equipment and Software [Member] | Minimum [Member]      
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]      
Useful life of asset 1 year    
Computer Equipment and Software [Member] | Maximum [Member]      
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]      
Useful life of asset 5 years    
Furniture and Fixtures [Member] | Minimum [Member]      
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]      
Useful life of asset 1 year    
Furniture and Fixtures [Member] | Maximum [Member]      
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]      
Useful life of asset 5 years    
v3.26.1
FAIR VALUE MEASUREMENTS - Cash and Cash Equivalents and Marketable Securities Measured at Fair Value on Recurring Basis (Details) - Recurring [Member] - USD ($)
Dec. 31, 2025
Dec. 31, 2024
FAIR VALUE MEASUREMENTS [Abstract]    
Cash and cash equivalents $ 6,248,223 $ 6,674,473
Held-to-maturity securities 12,615,881 11,225,475
Fair value 18,864,104 17,899,948
Level 1 [Member]    
FAIR VALUE MEASUREMENTS [Abstract]    
Cash and cash equivalents 6,248,223 6,674,473
Held-to-maturity securities 12,615,881 11,225,475
Fair value 18,864,104 17,899,948
Level 2 [Member]    
FAIR VALUE MEASUREMENTS [Abstract]    
Cash and cash equivalents 0 0
Held-to-maturity securities 0 0
Fair value 0 0
Level 3 [Member]    
FAIR VALUE MEASUREMENTS [Abstract]    
Cash and cash equivalents 0 0
Held-to-maturity securities 0 0
Fair value $ 0 $ 0
v3.26.1
MARKETABLE SECURITIES (Details) - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
MARKETABLE SECURITIES [Abstract]    
Accrued bond interest receivable $ 97,024 $ 79,497
Other-than-temporary impairment loss $ 0 $ 0
v3.26.1
MARKETABLE SECURITIES - Cost and Fair Value of Marketable Securities (Details) - U.S. Treasury Securities [Member] - USD ($)
Dec. 31, 2025
Dec. 31, 2024
MARKETABLE SECURITIES [Abstract]    
Amortized Cost $ 12,615,881 $ 11,225,475
Gross Unrealized Gain 73,119 227,525
Fair Value $ 12,689,000 $ 11,453,000
v3.26.1
MARKETABLE SECURITIES - Maturities of Marketable Securities (Details) - USD ($)
Dec. 31, 2025
Dec. 31, 2024
MARKETABLE SECURITIES [Abstract]    
Due in one year or less $ 10,618,881 $ 2,467,475
Due in 12 – 24 months 1,997,000 8,758,000
Held-to-maturity securities $ 12,615,881 $ 11,225,475
v3.26.1
PROPERTY AND EQUIPMENT - PROPERTY AND EQUIPMENT (Details) - USD ($)
Dec. 31, 2025
Dec. 31, 2024
PROPERTY AND EQUIPMENT [Abstract]    
Property and equipment, gross $ 1,252,342 $ 1,356,743
Less accumulated depreciation and amortization (836,483) (859,183)
Property and equipment, net 415,859 497,560
Computer Equipment and Software [Member]    
PROPERTY AND EQUIPMENT [Abstract]    
Property and equipment, gross 1,230,949 1,335,350
Furniture and Fixtures [Member]    
PROPERTY AND EQUIPMENT [Abstract]    
Property and equipment, gross $ 21,393 $ 21,393
v3.26.1
OPERATING LEASE (Details)
 12 Months Ended
Dec. 31, 2025
USD ($)
OPERATING LEASE [Abstract]  
Rent expense $ 18,410
Weighted average incremental borrowing rate 6.70%
Weighted average remaining term 2 years 6 months
v3.26.1
OPERATING LEASE - Future Maturity of Operating Lease Liability (Details) - USD ($)
Dec. 31, 2025
Dec. 31, 2024
OPERATING LEASE [Abstract]    
Fiscal 2026 $ 36,819  
Fiscal 2027 36,819  
Fiscal 2028 18,410  
Total lease payments 92,048  
Less: Imputed interest (7,523)  
Present value of lease liability 84,525  
Current portion of operating lease liability 29,364 $ 0
Non-current portion of operating lease liability 55,161 $ 0
Total $ 84,525  
v3.26.1
INCOME TAXES (Details) - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
INCOME TAXES [Abstract]    
Tax Jurisdiction of Domicile [Extensible Enumeration] U.S. Federal Corporate Tax  
Unrecognized Tax Benefits $ 0  
Foreign income taxes paid $ 0 $ 0
v3.26.1
INCOME TAXES - Components of Provision for Income Taxes (Details) - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Current:    
Federal $ 423,465 $ 354,044
State 48,693 71,981
Total current 472,158 426,025
Deferred:    
Federal (256,941) (131,108)
State (9,076) (12,189)
Total deferred (266,017) (143,297)
Income tax expense $ 206,141 $ 282,728
v3.26.1
INCOME TAXES - Income Tax Reconciliation (Details) - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
INCOME TAXES [Abstract]    
Computed “expected” expense $ 150,633 $ 333,757
Computed “expected” expense 21.00% 21.00%
Permanent differences $ 23,474 $ 22,432
Permanent differences 3.27% 1.41%
State and local income tax expense $ 8,406 $ 18,626
State and local income tax expense 1.17% 1.17%
State actual versus blended rate differences $ (11,278) $ 0
State actual versus blended rate differences (1.57%) 0.00%
VDA income tax $ 29,242 $ 47,545
VDA income tax 4.08% 3.00%
True-up of current taxes $ 55,762 $ 1,802
True-up of current taxes 7.77% 0.11%
True-up of deferred taxes $ (50,098) $ (141,434)
True-up of deferred taxes (6.98%) (8.90%)
Income tax expense $ 206,141 $ 282,728
Income tax expense 28.74% 17.79%
v3.26.1
INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($)
Dec. 31, 2025
Dec. 31, 2024
Deferred tax assets:    
Stock options $ 26,495 $ 25,411
Accrued vacation 124,462 0
Allowance for credit losses 6,652 6,570
Net operating loss 6,730 5,613
Accrued income and sales tax VDAs 415,654 274,112
Total deferred tax assets 579,993 311,706
Deferred tax liabilities:    
Goodwill (433,342) (428,036)
Property and equipment (87,942) (90,978)
Total deferred tax liabilities (521,284) (519,014)
Deferred tax assets, net $ 58,709  
Deferred tax (liabilities), net   $ (207,308)
v3.26.1
INCOME TAXES - Components of Income Taxes Paid (Details) - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
INCOME TAXES [Abstract]    
Federal $ 370,000 $ 585,000
State 10,600 26,882
Total cash taxes paid $ 380,600 $ 611,882
v3.26.1
COMMON STOCK AND STOCK OPTIONS (Details)
 12 Months Ended
Apr. 01, 2025
shares
Dec. 31, 2025
USD ($)
Plan
$ / shares
shares
Dec. 31, 2024
USD ($)
$ / shares
shares
Dec. 31, 2023
shares
Jan. 31, 2022
USD ($)
COMMON STOCK AND STOCK OPTIONS [Abstract]          
Preferred stock, authorized (in Shares)   5,000,000 5,000,000    
Preferred stock, outstanding (in Shares)   0 0    
Number of stock option plans (in Plan) | Plan   2      
Proceeds from exercise of stock options (in Dollars) | $   $ 96,935 $ 0    
Fair value of options granted (in Dollars) | $   262,827 $ 104,445    
Total compensation cost not yet recognized (in Dollars) | $   $ 584,220      
Total compensation cost not yet recognized, period for recognition   4 years 5 months 12 days      
Maximum [Member]          
COMMON STOCK AND STOCK OPTIONS [Abstract]          
Repurchase of common stock, authorized amount (in Dollars) | $         $ 1,000,000
Stock Options [Member]          
COMMON STOCK AND STOCK OPTIONS [Abstract]          
Common stock authorized reserved for future issuance (in Shares)   795,910 760,150    
Number of share options outstanding (in Shares)   795,910 760,150 714,050  
Shares of common stock issued upon exercise of options (in shares) 45,100 45,100 0    
Proceeds from exercise of stock options (in Dollars) | $   $ 96,935      
Intrinsic value of stock options exercised (in Dollars) | $   $ 20,325      
Granted (in Shares)   172,700 76,850    
Share price (in Dollars per share) | $ / shares   $ 2.7 $ 3.03    
Aggregate intrinsic value of options outstanding (in Dollars) | $   $ 409,965 $ 673,741    
Long-Term Incentive Plan 2009 [Member]          
COMMON STOCK AND STOCK OPTIONS [Abstract]          
Number of shares authorized for issuance (in Shares)   1,000,000      
Granted (in Shares)   0      
Long-Term Incentive Plan 2009 [Member] | Stock Options [Member]          
COMMON STOCK AND STOCK OPTIONS [Abstract]          
Number of share options outstanding (in Shares)   287,000 292,500    
Options expiration period from grant date, maximum   10 years      
Long-Term Incentive Plan 2020 [Member]          
COMMON STOCK AND STOCK OPTIONS [Abstract]          
Number of shares authorized for issuance (in Shares)   1,000,000      
Common stock reserved for granting of additional options (in Shares)     491,090    
Long-Term Incentive Plan 2020 [Member] | Stock Options [Member]          
COMMON STOCK AND STOCK OPTIONS [Abstract]          
Number of share options outstanding (in Shares)   508,910 467,650    
Options expiration period from grant date, maximum   10 years      
v3.26.1
COMMON STOCK AND STOCK OPTIONS - Stock Option Activity (Details) - Stock Options [Member] - $ / shares
 12 Months Ended
Apr. 01, 2025
Dec. 31, 2025
Dec. 31, 2024
COMMON STOCK AND STOCK OPTIONS [Abstract]      
Outstanding at beginning of period (in shares)   760,150 714,050
Outstanding at beginning of period (in dollars per share)   $ 2.15 $ 2.14
Granted (in Shares)   172,700 76,850
Granted (in Dollars per share)   $ 2.6 $ 2.21
Expired (in Shares)   (29,625) (3,000)
Expired (in Dollars per share)   $ 2.21 $ 2.9
Forfeited (in Shares)   (62,215) (27,750)
Forfeited (in Dollars per share)   $ 2.24 $ 1.94
Exercised (in Shares) (45,100) (45,100) 0
Exercised (in Dollars per share)   $ 2.15  
Outstanding at end of period (in Shares)   795,910 760,150
Outstanding at end of period (in Dollars per share)   $ 2.24 $ 2.15
v3.26.1
COMMON STOCK AND STOCK OPTIONS - Fair Value of Weighted Average Assumptions used in the Valuation of Stock Options (Details)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
COMMON STOCK AND STOCK OPTIONS [Abstract]    
Risk-free interest rate 4.07% 4.20%
Expected volatility factor 61.16% 63.81%
Expected dividends 0.00% 0.00%
Expected life of the option (years) 6 years 6 years
v3.26.1
COMMON STOCK AND STOCK OPTIONS - Stock Options Outstanding by Price Range (Details)
 12 Months Ended
Dec. 31, 2025
$ / shares
shares
COMMON STOCK AND STOCK OPTIONS [Abstract]  
Options outstanding, number outstanding (in Shares) | shares 795,910
Options outstanding, weighted average remaining contractual life 4 years 8 months 8 days
Outstanding options, weighted average exercise price (in Dollars per share) $ 2.24
Options exercisable, number exercisable (in Shares) | shares 344,885
Options exercisable, weighted average exercise price (in Dollars per share) $ 2.01
Exercise Price Range $ 1.00 - $ 2.00 [Member]  
COMMON STOCK AND STOCK OPTIONS [Abstract]  
Range of exercise prices, lower range limit (in Dollars per share) 1
Range of exercise prices, upper range limit (in Dollars per share) $ 2
Options outstanding, number outstanding (in Shares) | shares 280,510
Options outstanding, weighted average remaining contractual life 3 years 10 months 24 days
Outstanding options, weighted average exercise price (in Dollars per share) $ 1.58
Options exercisable, number exercisable (in Shares) | shares 193,110
Options exercisable, weighted average exercise price (in Dollars per share) $ 1.53
Exercise Price Range $ 2.01 - $ 3.00 [Member]  
COMMON STOCK AND STOCK OPTIONS [Abstract]  
Range of exercise prices, lower range limit (in Dollars per share) 2.01
Range of exercise prices, upper range limit (in Dollars per share) $ 3
Options outstanding, number outstanding (in Shares) | shares 460,400
Options outstanding, weighted average remaining contractual life 4 years 11 months 8 days
Outstanding options, weighted average exercise price (in Dollars per share) $ 2.53
Options exercisable, number exercisable (in Shares) | shares 146,775
Options exercisable, weighted average exercise price (in Dollars per share) $ 2.57
Exercise Price Range $ 3.01 - $ 6.00 [Member]  
COMMON STOCK AND STOCK OPTIONS [Abstract]  
Range of exercise prices, lower range limit (in Dollars per share) 3.01
Range of exercise prices, upper range limit (in Dollars per share) $ 6
Options outstanding, number outstanding (in Shares) | shares 55,000
Options outstanding, weighted average remaining contractual life 6 years 8 months 1 day
Outstanding options, weighted average exercise price (in Dollars per share) $ 3.16
Options exercisable, number exercisable (in Shares) | shares 5,000
Options exercisable, weighted average exercise price (in Dollars per share) $ 4
v3.26.1
COMMON STOCK AND STOCK OPTIONS - Non-vested Options (Details) - Stock Options [Member] - $ / shares
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
COMMON STOCK AND STOCK OPTIONS [Abstract]    
Non-vested, beginning of year (in Shares) 405,910  
Non-vested, beginning of year (in Dollars per share) $ 1.39  
Granted (in Shares) 172,700 76,850
Granted (in Dollars per share) $ 2.6  
Vested (in Shares) (65,150)  
Vested (in Dollars per share) $ 1.82  
Expired or forfeited (in Shares) (62,435)  
Expired or forfeited (in Dollars per share) $ 2.24  
Non-vested, end of year (in Shares) 451,025 405,910
Non-vested, end of year (in Dollars per share) $ 2.41 $ 1.39
v3.26.1
COMMON STOCK AND STOCK OPTIONS - Stock-based Compensation Expense for Stock Options (Details) - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
COMMON STOCK AND STOCK OPTIONS [Abstract]    
Stock-based compensation expense $ 97,481 $ 98,958
Data and Product Costs [Member]    
COMMON STOCK AND STOCK OPTIONS [Abstract]    
Stock-based compensation expense 32,531 31,619
Selling, General and Administrative Costs [Member]    
COMMON STOCK AND STOCK OPTIONS [Abstract]    
Stock-based compensation expense $ 64,950 $ 67,339
v3.26.1
NET INCOME PER SHARE (Details) - shares
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Stock Options [Member]    
NET INCOME PER SHARE [Abstract]    
Antidilutive securities excluded from computation of earnings per share (in Shares) 586,300 501,400
v3.26.1
NET INCOME PER SHARE - Computation of Basic and Diluted Net Income per Share (Details) - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
NET INCOME PER SHARE [Abstract]    
Net income (in Dollars) $ 511,161 $ 1,306,593
Weighted average common shares outstanding – basic (in Shares) 10,756,257 10,722,401
Potential shares exercisable under stock option plans (in Shares) 281,492 279,726
Less: Shares which could be repurchased under treasury stock method (in Shares) (198,988) (219,505)
Weighted average common shares outstanding – diluted (in Shares) 10,838,761 10,782,622
Net income per share:    
Basic (in Dollars per share) $ 0.05 $ 0.12
Diluted (in Dollars per share) $ 0.05 $ 0.12
v3.26.1
SEGMENT REPORTING (Details)
 12 Months Ended
Dec. 31, 2025
USD ($)
Segment
Dec. 31, 2024
USD ($)
SEGMENT REPORTING [Abstract]    
Number of operating segments | Segment 1  
Number of reportable segments | Segment 1  
Segment operating revenues | $ $ 20,123,616 $ 19,809,881
Reportable Segments [Member] | Foreign Countries [Member]    
SEGMENT REPORTING [Abstract]    
Segment operating revenues | $ $ 2,400,000 $ 2,500,000
v3.26.1
SEGMENT REPORTING - Segment Financial Information of Reportable Segments (Details) - Single Reportable Segment [Member] - Operating Segment [Member] - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
SEGMENT REPORTING [Abstract]    
Segment operating revenues $ 20,123,616 $ 19,809,881
Data and product costs    
Employee expenses 5,663,035 5,476,111
Data feed expenses 2,123,907 1,955,210
Hosting and computer services expenses 359,449 239,101
Other data and product costs 776,378 951,429
Data and product costs subtotal 8,922,769 8,621,851
Selling, general and administrative expenses    
Employee expenses 7,574,068 7,161,422
Professional fee expenses 1,039,262 647,884
Marketing expenses 764,351 844,939
Occupancy expenses 284,080 429,532
Other general and administrative expenses 1,108,532 965,857
Selling, general and administrative expenses subtotal 10,770,293 10,049,634
Other significant segment items    
Depreciation and amortization 349,966 401,996
Other (income), net (636,714) (852,921)
Provision for income taxes 206,141 282,728
Net income $ 511,161 $ 1,306,593
v3.26.1
SUPPLEMENTAL DISCLOSURES OF NONCASH INVESTING ACTIVITIES (Details)
 12 Months Ended
Dec. 31, 2025
USD ($)
SUPPLEMENTAL DISCLOSURES OF NONCASH INVESTING ACTIVITIES [Abstract]  
Operating lease right-of-use assets obtained in exchange for lease liabilities $ 114,463