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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
D.C. 20549
FORM
10-Q
☒
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES
EXCHANGE ACT OF 1934
For
the quarterly period ended March 31, 2024
or
☐
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES
EXCHANGE ACT OF 1934
For
the transition period from to
Commission
file number: 001-33886
ACORN
ENERGY, INC.
(Exact
name of registrant as specified in its charter)
Delaware |
|
22-2786081 |
(State
or other jurisdiction
of
incorporation or organization) |
|
(I.R.S.
Employer
Identification
No.) |
|
|
|
1000
N West, Suite 1200, Wilmington, Delaware |
|
19801 |
(Address
of principal executive offices) |
|
(Zip
Code) |
770-209-0012
(Registrant’s
telephone number, including area code)
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
None |
|
|
|
|
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).
Yes ☒ No ☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,”
“smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
|
Large
accelerated filer ☐ |
|
Accelerated
filer ☐ |
|
|
|
|
|
Non-accelerated
filer ☒ |
|
Smaller
reporting company ☒ |
|
|
|
|
|
Emerging
growth company ☐ |
|
|
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒
Indicate
the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.
Class |
|
Outstanding
at May 7, 2024 |
Common
Stock, $0.01 par value per share |
|
2,487,307
|
ACORN
ENERGY, INC.
Quarterly
Report on Form 10-Q
for
the Quarterly Period Ended March 31, 2024
TABLE
OF CONTENTS
Certain
statements contained in this report are forward-looking in nature. These statements are generally identified by the inclusion of phrases
such as “we expect”, “we anticipate”, “we believe”, “we estimate” and other phrases of
similar meaning. Whether such statements ultimately prove to be accurate depends upon a variety of factors that may affect our business
and operations. Many of these factors are described in our most recent Annual Report on Form 10-K as filed with the Securities and Exchange
Commission.
PART
I
ITEM
1. |
UNAUDITED
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS |
ACORN
ENERGY, INC. AND SUBSIDIARIES
CONDENSED
CONSOLIDATED BALANCE SHEETS
(IN
THOUSANDS, EXCEPT SHARE AND PER SHARE DATA)
| |
As of March 31, 2024 | | |
As of December 31, 2023 | |
| |
(Unaudited) | | |
| |
ASSETS | |
| | | |
| | |
Current assets: | |
| | | |
| | |
Cash | |
$ | 1,417 | | |
$ | 1,449 | |
Accounts receivable, net | |
| 487 | | |
| 536 | |
Inventory, net | |
| 788 | | |
| 962 | |
Deferred cost of goods sold (COGS) | |
| 709 | | |
| 809 | |
Other current assets | |
| 285 | | |
| 280 | |
Total current assets | |
| 3,686 | | |
| 4,036 | |
Property and equipment, net | |
| 544 | | |
| 570 | |
Right-of-use assets, net | |
| 166 | | |
| 193 | |
Deferred COGS | |
| 341 | | |
| 476 | |
Other assets | |
| 142 | | |
| 174 | |
Total assets | |
$ | 4,879 | | |
$ | 5,449 | |
LIABILITIES AND DEFICIT | |
| | | |
| | |
Current liabilities: | |
| | | |
| | |
Accounts payable | |
$ | 208 | | |
$ | 288 | |
Accrued expenses | |
| 124 | | |
| 132 | |
Deferred revenue | |
| 3,823 | | |
| 4,034 | |
Current operating lease liabilities | |
| 124 | | |
| 123 | |
Other current liabilities | |
| 27 | | |
| 30 | |
Total current liabilities | |
| 4,306 | | |
| 4,607 | |
Long-term liabilities: | |
| | | |
| | |
Deferred revenue | |
| 1,205 | | |
| 1,550 | |
Noncurrent operating lease liabilities | |
| 66 | | |
| 98 | |
Other long-term liabilities | |
| 21 | | |
| 20 | |
Total liabilities | |
| 5,598 | | |
| 6,275 | |
Commitments and contingencies (Note 7) | |
| | | |
| | |
Deficit: | |
| | | |
| | |
Acorn Energy, Inc. stockholders | |
| | | |
| | |
Common stock - $0.01 par value per share: 42,000,000 shares authorized, 2,537,485 and 2,534,969 shares issued at March 31, 2024 and December 31, 2023, respectively, and 2,487,307 and 2,484,791 shares outstanding at March 31, 2024 and December 31, 2023, respectively | |
| 25 | | |
| 25 | |
Additional paid-in capital | |
| 103,361 | | |
| 103,321 | |
Accumulated stockholders’ deficit | |
| (101,083 | ) | |
| (101,148 | ) |
Treasury stock, at cost – 50,178 shares at March 31, 2024 and December 31, 2023 | |
| (3,036 | ) | |
| (3,036 | ) |
Total Acorn Energy, Inc. stockholders’ deficit | |
| (733 | ) | |
| (838 | ) |
Non-controlling interests | |
| 14 | | |
| 12 | |
Total deficit | |
| (719 | ) | |
| (826 | ) |
Total liabilities and deficit | |
$ | 4,879 | | |
$ | 5,449 | |
The
accompanying notes are an integral part of these unaudited condensed consolidated financial statements.
ACORN
ENERGY, INC. AND SUBSIDIARIES
CONDENSED
CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)
(IN
THOUSANDS, EXCEPT PER SHARE DATA)
| |
2024 | | |
2023 | |
| |
Three months ended March 31, | |
| |
2024 | | |
2023 | |
| |
| | |
| |
Revenue | |
$ | 2,132 | | |
$ | 1,749 | |
COGS | |
| 541 | | |
| 433 | |
Gross profit | |
| 1,591 | | |
| 1,316 | |
Operating expenses: | |
| | | |
| | |
Research and development expenses (R&D) | |
| 238 | | |
| 214 | |
Selling, general and administrative (SG&A) expenses | |
| 1,275 | | |
| 1,197 | |
Total operating expenses | |
| 1,513 | | |
| 1,411 | |
Operating income (loss) | |
| 78 | | |
| (95 | ) |
Interest income, net | |
| 15 | | |
| 11 | |
Income tax expense | |
| 25 | | |
| — | |
Net income (loss) | |
| 68 | | |
| (84 | ) |
Non-controlling interest share of income | |
| (3 | ) | |
| (1 | ) |
Net income (loss) attributable to Acorn Energy, Inc. stockholders | |
$ | 65 | | |
$ | (85 | ) |
| |
| | | |
| | |
Basic and diluted net income (loss) per share attributable to Acorn Energy, Inc. stockholders: | |
| | | |
| | |
Net income (loss) per share attributable to Acorn Energy, Inc. stockholders – basic and diluted* | |
$ | 0.03 | | |
$ | (0.03 | ) |
Weighted average number of shares outstanding attributable to Acorn Energy, Inc. stockholders – basic and diluted: | |
| | | |
| | |
Basic* | |
| 2,486 | | |
| 2,483 | |
Diluted* | |
| 2,494 | | |
| 2,483 | |
The
accompanying notes are an integral part of these unaudited condensed consolidated financial statements.
ACORN
ENERGY, INC. AND SUBSIDIARIES
CONDENSED
CONSOLIDATED STATEMENTS OF CHANGES IN DEFICIT (UNAUDITED) (IN THOUSANDS)
| |
Number
of Shares
Outstanding* | | |
Common Stock* | | |
Additional Paid-In Capital* | | |
Accumulated Deficit | | |
Number
of Treasury Shares* | | |
Treasury Stock | | |
Total
Acorn Energy,
Inc. Stockholders’ Deficit | | |
Non- controlling interests | | |
Total Deficit | |
| |
Three Months Ended March 31, 2024 | |
| |
Number of Shares Outstanding* | | |
Common Stock* | | |
Additional Paid-In Capital* | | |
Accumulated Deficit | | |
Number of Treasury Shares* | | |
Treasury Stock | | |
Total Acorn Energy, Inc. Stockholders’ Deficit | | |
Non- controlling interests | | |
Total Deficit | |
Balances as of December 31, 2023 | |
| 2,484 | | |
$ | 25 | | |
$ | 103,321 | | |
$ | (101,148 | ) | |
| 50 | | |
$ | (3,036 | ) | |
$ | (838 | ) | |
$ | 12 | | |
$ | (826 | ) |
Net income | |
| — | | |
| — | | |
| — | | |
| 65 | | |
| — | | |
| — | | |
| 65 | | |
| 3 | | |
| 68 | |
Proceeds from warrant exercise | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Proceeds from warrant exercise, shares | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Proceeds from stock option exercise | |
| 3 | | |
| -** | | |
| 13 | | |
| — | | |
| — | | |
| — | | |
| 13 | | |
| — | | |
| 13 | |
Accrued dividend in OmniMetrix preferred shares | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| (1 | ) | |
| (1 | ) |
Stock-based compensation | |
| — | | |
| — | | |
| 27 | | |
| — | | |
| — | | |
| — | | |
| 27 | | |
| — | | |
| 27 | |
Balances as of March 31, 2024 | |
| 2,487 | | |
$ | 25 | | |
$ | 103,361 | | |
$ | (101,083 | ) | |
| 50 | | |
$ | (3,036 | ) | |
$ | (733 | ) | |
$ | 14 | | |
$ | (719 | ) |
| |
Three Months Ended March 31, 2023 | |
| |
Number of Shares
Outstanding* | | |
Common Stock* | | |
Additional Paid-In Capital* | | |
Accumulated Deficit | | |
Number of Treasury Shares* | | |
Treasury Stock | | |
Total Acorn Energy, Inc. Stockholders’ Deficit | | |
Non- controlling interests | | |
Total Deficit | |
Balances as of December 31, 2022 | |
| 2,482 | | |
$ | 25 | | |
$ | 103,261 | | |
$ | (101,267 | ) | |
| 50 | | |
$ | (3,036 | ) | |
$ | (1,017 | ) | |
$ | 6 | | |
$ | (1,011 | ) |
Balance | |
| 2,482 | | |
$ | 25 | | |
$ | 103,261 | | |
$ | (101,267 | ) | |
| 50 | | |
$ | (3,036 | ) | |
$ | (1,017 | ) | |
$ | 6 | | |
$ | (1,011 | ) |
Net loss | |
| — | | |
| — | | |
| — | | |
| (85 | ) | |
| — | | |
| — | | |
| (85 | ) | |
| 1 | | |
| (84 | ) |
Proceeds from warrant exercise | |
| 2 | | |
| -** | | |
| 5 | | |
| — | | |
| — | | |
| — | | |
| 5 | | |
| — | | |
| 5 | |
Accrued dividend in OmniMetrix preferred shares | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| (1 | ) | |
| (1 | ) |
Stock-based compensation | |
| — | | |
| — | | |
| 17 | | |
| — | | |
| — | | |
| — | | |
| 17 | | |
| — | | |
| 17 | |
Balances as of March 31, 2023 | |
| 2,484 | | |
$ | 25 | | |
$ | 103,283 | | |
$ | (101,352 | ) | |
| 50 | | |
$ | (3,036 | ) | |
$ | (1,080 | ) | |
$ | 6 | | |
$ | (1,074 | ) |
Balance | |
| 2,484 | | |
$ | 25 | | |
$ | 103,283 | | |
$ | (101,352 | ) | |
| 50 | | |
$ | (3,036 | ) | |
$ | (1,080 | ) | |
$ | 6 | | |
$ | (1,074 | ) |
The
accompanying notes are an integral part of these unaudited condensed consolidated financial statements.
ACORN
ENERGY, INC. AND SUBSIDIARIES
CONDENSED
CONSOLIDATED STATEMENTS OF CASH FLOWS
(UNAUDITED)
(IN THOUSANDS)
| |
2024 | | |
2023 | |
| |
Three months ended March 31, | |
| |
2024 | | |
2023 | |
Cash flows used in operating activities: | |
| | | |
| | |
Net income (loss) | |
$ | 68 | | |
$ | (84 | ) |
Depreciation and amortization | |
| 28 | | |
| 38 | |
(Decrease) increase in the provision for credit loss | |
| (7 | ) | |
| 2 | |
Impairment of inventory | |
| 9 | | |
| 3 | |
Non-cash lease expense | |
| 32 | | |
| 31 | |
Stock-based compensation | |
| 27 | | |
| 17 | |
Change in operating assets and liabilities: | |
| | | |
| | |
Decrease (increase) in accounts receivable | |
| 56 | | |
| (176 | ) |
Decrease (increase) in inventory | |
| 165 | | |
| (18 | ) |
Decrease in deferred COGS | |
| 235 | | |
| 37 | |
Decrease (increase) in other current assets and other assets | |
| 27 | | |
| (20 | ) |
(Decrease) increase in deferred revenue | |
| (556 | ) | |
| 45 | |
Decrease in operating lease liability | |
| (36 | ) | |
| (33 | ) |
(Decrease) increase in accounts payable, accrued expenses, other current liabilities and non-current liabilities | |
| (91 | ) | |
| 75 | |
Net cash used in operating activities | |
| (43 | ) | |
| (83 | ) |
| |
| | | |
| | |
Cash flows used in investing activities: | |
| | | |
| | |
Investments in technology | |
| (2 | ) | |
| (26 | ) |
Net cash used in investing activities | |
| (2 | ) | |
| (26 | ) |
| |
| | | |
| | |
Cash flows provided by financing activities: | |
| | | |
| | |
Stock option exercise proceeds | |
| 13 | | |
| — | |
Warrant exercise proceeds | |
| — | | |
| 5 | |
Net cash provided by financing activities | |
| 13 | | |
| 5 | |
| |
| | | |
| | |
Net decrease in cash | |
| (32 | ) | |
| (104 | ) |
Cash at the beginning of the period | |
| 1,449 | | |
| 1,450 | |
Cash at the end of the period | |
$ | 1,417 | | |
$ | 1,346 | |
| |
| | | |
| | |
Supplemental cash flow information: | |
| | | |
| | |
Cash paid during the year for: | |
| | | |
| | |
Interest | |
$ | 1 | | |
$ | — | |
Income taxes | |
$ | 2 | | |
$ | — | |
Non-cash investing and financing activities: | |
| | | |
| | |
Accrued preferred dividends to former CEO of OmniMetrix | |
$ | 1 | | |
$ | 1 | |
The
accompanying notes are an integral part of these unaudited condensed consolidated financial statements.
ACORN
ENERGY, INC. AND SUBSIDIARIES
NOTES
TO CONDENSED CONSOLIDATED STATEMENTS
(UNAUDITED)
NOTE
1— BASIS OF PRESENTATION
The
accompanying unaudited condensed consolidated financial statements of Acorn Energy, Inc. (“Acorn”) and its subsidiaries,
OmniMetrix, LLC (“OmniMetrix”) and OMX Holdings, Inc. (collectively, with Acorn and OmniMetrix, “the Company”)
have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial
information and with the instructions to Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes
required by accounting principles generally accepted in the United States of America for complete consolidated financial statements.
The December 31, 2023 consolidated balance sheet data were derived from audited financial statements but do not include all disclosures
required by accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments (consisting
of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three-month
periods ended March 31, 2024 and 2023 are not necessarily indicative of the results that may be expected for the year ending December
31, 2024.
All
dollar amounts, except per share data, are rounded to the nearest thousand and, thus, are approximate.
These
unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and footnotes
thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023, filed with the Securities and
Exchange Commission on March 7, 2024.
Reverse
Stock Split
On
September 5, 2023, the Board of Directors of Acorn approved a Certificate of Amendment to Acorn’s Restated Certificate of Incorporation
(the “Certificate of Amendment”) that provided for a 1-for-16 reverse stock split of Acorn’s Common Stock (the “Reverse
Stock Split”). Acorn filed the Certificate of Amendment with the Secretary of State of the State of Delaware on September 6, 2023,
and the Reverse Stock Split became effective at 5:00 p.m. EDT on September 7, 2023. At the effective time of the Reverse Stock Split,
every sixteen issued and outstanding shares of Acorn’s Common Stock were automatically combined into one issued and outstanding
share of Common Stock, without any change in the par value per share. Stockholders who would have otherwise been entitled to fractional
shares of Common Stock, as a result of the Reverse Stock Split, received a cash payment in lieu of receiving fractional shares. The value
of the fractional shares repurchased was $347 and equated to fifty-eight shares. All share and per share amounts of common stock, options
and warrants contained in this Quarterly Report on Form 10-Q and the accompanying unaudited condensed consolidated financial statements
and related footnotes have been restated for all periods to give retroactive effect to the Reverse Stock Split and the related fractional
share repurchase for all prior periods presented. Accordingly, the unaudited Condensed Consolidated Statement of Deficit reflects the
impact of the Reverse Stock Split by reclassifying from “Common Stock” to “Additional paid-in capital” an amount
equal to the aggregate par value of the number of shares by which the total number of shares outstanding decreased as a result of the
Reverse Stock Split.
NOTE
2—ACCOUNTING POLICIES
Use
of Estimates in Preparation of Financial Statements
The
preparation of unaudited condensed consolidated financial statements requires management to make estimates and assumptions that affect
the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities as of the date of the unaudited
condensed consolidated financial statements, and the reported amounts of revenues and expenses during the reporting periods. Actual results
could differ from those estimates.
Concentrations
of Credit Risk
Financial
instruments, which potentially subject the Company to concentrations of credit risk, consist principally of cash and trade accounts receivable.
The Company’s cash was deposited with a U.S. bank and amounted to $1,417,000 at March 31, 2024. The Company does not believe there
is a significant risk of non-performance by its counterparties. For the three-month period ended March 31, 2024, there were no customers
that represented greater than 10% of the Company’s total invoiced sales. At March 31, 2024, the Company had one customer that represented
13% of our total accounts receivable which was subsequently collected in full. Approximately 25% of the accounts receivable at December
31, 2023 was due from one customer which was subsequently collected in full. Credit risk with respect to the balance of trade receivables
is generally diversified due to the number of entities comprising the Company’s customer base. Although we do not believe there
is significant risk of non-performance by these counterparties, any failures or defaults on their part could negatively impact the value
of our financial instruments and could have a material adverse effect on our business, operations or financial condition.
Inventory
Inventories
are comprised of components (raw materials), work-in-process and finished goods, which are measured at the lower of cost or net realizable
value.
Raw
materials inventory is generally comprised of radios, cables, antennas, and electrical components. Finished goods inventory consists
of fully assembled systems ready for final shipment to the customer. Costs are determined at cost of acquisition on a weighted average
basis and include all outside production and applicable shipping costs.
All
inventories are periodically reviewed to identify slow-moving and obsolete inventory. Management conducts an assessment at each reporting
period of the Company’s inventory reserve and writes-off inventory when the items are deemed obsolete.
Revenue
Recognition
The
Company’s revenue recognition policy is consistent with applicable revenue recognition guidance and interpretations. The core principle
of Accounting Standards Codification (“ASC”) 606, Revenue from Contracts
with Customers is to recognize revenue when promised goods or services are transferred to customers
in an amount that reflects the consideration that is expected to be received for those goods or services. ASC 606 defines a five-step
process to achieve this core principle, which includes: (1) identifying contracts with customers, (2) identifying performance obligations
within those contracts, (3) determining the transaction price, (4) allocating the transaction price to the performance obligation in
the contract, which may include an estimate of variable consideration, and (5) recognizing revenue when or as each performance obligation
is satisfied. The Company assesses whether payment terms are customary or extended in accordance with normal practice relative to the
market in which the sale is occurring. The Company’s sales arrangements generally include standard payment terms. These terms effectively
relate to all customers, products, and arrangements regardless of customer type, product mix or arrangement size. See Note 10, Revenue,
for further discussion.
Revenue
from sales of the hardware products that are distinct products are recorded when shipped while the revenue from sales of the hardware
products (product versions sold prior to September 1, 2023) that were not separable from the Company’s monitoring services was
deferred and amortized over the estimated unit life. Revenue from the prepayment of monitoring fees (generally paid twelve months in
advance) are recorded as deferred revenue upon receipt of payment from the customer and then amortized to revenue over the monitoring
service period. See Notes 9 and 10 for the disaggregation of the Company’s revenue for the periods presented.
Any
sales tax, value added tax, and other tax the Company collects concurrent with revenue producing activities are excluded from revenue.
Income
Taxes
The
Company and its subsidiaries are subject to U.S. federal income tax and income taxes imposed in the state and local jurisdictions where
it operates its businesses. Deferred income taxes are determined using the liability method. Deferred tax assets and liabilities are
recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets
and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to
apply to taxable income in the years in which these temporary differences are expected to be recovered or settled. The effect on deferred
tax assets and liabilities of a change in the tax rates is recognized in income in the period that includes the enactment date. In addition,
a valuation allowance is established to reduce any deferred tax asset for which it is determined that it is more likely than not that
some portion of the deferred tax asset will be realized. The income tax expense in the three-month period ended March 31, 2024 represents
the estimated state tax of various states on the 2023 income of OmniMetrix.
Basic
and Diluted Net Income (Loss) Per Share
Basic
net income (loss) per share is computed by dividing the net income (loss) attributable to Acorn Energy, Inc. by the weighted average
number of shares outstanding during the period, excluding treasury stock. Diluted net income (loss) per share is computed by dividing
the net income (loss) by the weighted average number of shares outstanding plus the dilutive potential of common shares which would result
from the exercise of stock options and warrants. The dilutive effects of stock options and warrants are excluded from the computation
of diluted net income (loss) per share if doing so would be antidilutive.
The
combined weighted average number of options and warrants that were excluded from the computation of diluted net loss per share, as they
had an antidilutive effect, was 34,000 (which have a weighted average exercise price of $7.77) and 65,000 (which had a weighted average
exercise price of $6.56) for the three-month periods ended March 31, 2024 and 2023, respectively (as adjusted to account for the September
2023 1-for-16 reverse stock split).
The
following data represents the amounts used in computing earnings per share and the effect on net income (loss) and the weighted average
number of shares of dilutive potential common stock (as adjusted to account for the September 2023 1-for-16 reverse stock split) (in
thousands, except per share data):
SCHEDULE
OF EFFECT ON NET INCOME LOSS AND WEIGHTED AVERAGE NUMBER OF SHARES
| |
2024 | | |
2023 | |
| |
Three months ended March 31, | |
| |
2024 | | |
2023 | |
Net income (loss) attributable to common stockholders | |
$ | 65 | | |
$ | (85 | ) |
| |
| | | |
| | |
Weighted average shares outstanding: | |
| | | |
| | |
-Basic | |
| 2,486 | | |
| 2,483 | |
Add: Stock options | |
| 8 | | |
| — | |
-Diluted | |
| 2,494 | | |
| 2,483 | |
| |
| | | |
| | |
Basic and diluted net income (loss) per share | |
$ | 0.03 | | |
$ | (0.03 | ) |
Recent
Accounting Pronouncements
In
November 2023, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2023-07, Segment Reporting
(Topic 280): Improvements to Reportable Segment Disclosures, to improve reportable segment disclosure requirements, primarily through
enhanced disclosures about significant segment expenses. ASU 2023-07 is effective for annual periods beginning after December 15, 2023
and interim periods beginning after December 15, 2024, and early application is permitted. The Company is currently assessing the impact
the adoption of ASU 2023-07 will have on its segment reporting disclosures.
In
December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires disaggregated
information about a reporting entity’s effective tax rate reconciliation, as well as information related to income taxes paid to
enhance the transparency and decision usefulness of income tax disclosures. This ASU will be effective for the annual period ending December
31, 2025. The Company is currently evaluating the timing and impacts of adoption of this ASU.
NOTE
3—LIQUIDITY
As
of March 31, 2024, the Company had $1,417,000 of consolidated cash.
At
March 31, 2024, the Company had a negative working capital of $620,000. Its working capital includes $1,417,000 of cash and deferred
revenue of $3,823,000. Such deferred revenue does not require a significant cash outlay for the revenue to be recognized. Total deferred
revenue decreased by $556,000, from $5,584,000 at December 31, 2023 to $5,028,000 at March 31, 2024, as a result of the sales mix of
products sold. Based on the current products being sold, the Company expects continued decreases in the deferred revenue balance in the
foreseeable future. The balance of deferred hardware revenue at March 31, 2024 will continue to be amortized over the months remaining
in the three-year period since the hardware’s original date of shipment. Net cash decreased during the three-month period ended
March 31, 2024 by $32,000, with $43,000 used in operating activities, $2,000 used in investing activities, and $13,000 provided by financing
activities.
As
of May 7, 2024, the Company had cash of $1,455,000. The Company believes that such cash, plus the cash expected to be generated
from operations, will provide sufficient liquidity to finance the corporate activities of Acorn and operating activities of OmniMetrix
at their current level of operations for at least the twelve-month period from the issuance of these unaudited condensed consolidated
financial statements. The Company may, at some point, elect to obtain a new line of credit or other source of financing to fund additional
investments in the business. If the Company decides to pursue additional financing in the future, it may be in the form of a bank line,
a new loan or investment by others, an equity raise by Acorn which could then facilitate a loan by Acorn to OmniMetrix, or any combination
thereof. Whether alternative funds, such as third-party loans or investments, will be available at the time and on terms acceptable to
Acorn and OmniMetrix cannot be determined at this time.
NOTE
4—ALLOWANCE FOR CREDIT LOSSES
For
the Company, ASU 2016-13, “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments,”
applies to its contract assets and trade receivables. There are no expected or estimated credit losses on the Company’s contract
assets or its lease receivable based on the Company’s implementation of ASU 2016-13.
The
Company’s trade receivables primarily arise from the sale of our products to independent residential dealers, industrial distributors
and dealers, national and regional retailers, equipment distributors, and certain end users with payment terms generally ranging from
30 to 60 days. The Company evaluates the credit risk of a customer when extending credit based on a combination of various financial
and qualitative factors that may affect the customer’s ability to pay. These factors include the customer’s financial condition
and past payment experience.
The
Company maintains an allowance for credit losses, which represents an estimate of expected losses over the remaining contractual life
of its receivables considering current market conditions and estimates for supportable forecasts when appropriate. The Company measures
expected credit losses on its trade receivables on an entity-by-entity basis. The estimate of expected credit losses considers a historical
loss experience rate that is adjusted for delinquency trends, collection experience, and/or economic risk where appropriate. Additionally,
management develops a specific allowance for trade receivables known to have a high risk of expected future credit loss.
The
Company has historically experienced immaterial write-offs given the nature of the customers that receive credit. As of March 31, 2024,
the Company had gross receivables of $493,000 and an allowance for credit losses of $6,000.
The
following is a tabular reconciliation of the Company’s allowance for credit losses:
SCHEDULE
OF ALLOWANCES FOR CREDIT LOSSES
| |
March
31, 2024 | | |
December
31, 2023 | |
| |
As of | |
| |
March
31, 2024 | | |
December
31, 2023 | |
| |
(in thousands) | |
Balance at beginning of period | |
$ | 10 | | |
$ | 10 | |
Provision for credit losses adjustment | |
| (7 | ) | |
| 2 | |
Net credits (charge-offs) | |
| 3 | | |
| (2 | ) |
Balance at end of period | |
$ | 6 | | |
$ | 10 | |
NOTE
5—INVENTORY
SCHEDULE
OF INVENTORY
| |
March
31, 2024 | | |
December
31, 2023 | |
| |
As of | |
| |
March
31, 2024 | | |
December
31, 2023 | |
| |
(in thousands) | |
Raw materials | |
$ | 720 | | |
$ | 904 | |
Finished goods | |
| 68 | | |
| 58 | |
Inventory net | |
$ | 788 | | |
$ | 962 | |
At
March 31, 2024 and December 31, 2023, the Company’s inventory reserve was $9,000 and $8,000, respectively.
NOTE
6—LEASES
OmniMetrix
leases office space and office equipment under operating lease agreements. The office lease has an expiration date of September
30, 2025. The office equipment lease was
entered into in April 2019 and had a sixty-month term. This lease is currently month-to-month until the Company negotiates a new
term. Operating lease payments for the three-month periods ended March 31, 2024 and 2023 were $32,000 and
$31,000,
respectively. The present value of future minimum lease payments on non-cancelable operating leases as of March 31, 2024 using a
discount rate of 4.5%
is $190,000.
The 4.5%
discount rate used was the estimated incremental borrowing rate when the lease was entered into, which, as defined in ASC 842: Leases,
is the rate of interest that a lessee would have had to pay to borrow, on a collateralized basis, over a similar term and in a
similar economic environment, an amount equal to the lease payments.
Supplemental
cash flow information related to leases consisted of the following (in thousands):
SCHEDULE
OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES
| |
For the three months ending March 31, | |
| |
2024 | | |
2023 | |
Cash paid for operating lease liabilities | |
$ | 32 | | |
$ | 31 | |
Supplemental
balance sheet information related to leases consisted of the following:
SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO LEASES
| |
2024 | |
Weighted average remaining lease terms for operating leases | |
| 1.5 | |
The
table below reconciles the undiscounted future minimum lease payments under non-cancelable lease agreements having initial terms in excess
of one year to the total operating lease liabilities recognized on the unaudited condensed consolidated balance sheet as of March 31,
2024 (in thousands):
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS
| |
Year ended March 31, | |
2025 | |
$ | 129 | |
2026 | |
| 67 | |
Total undiscounted cash flows | |
| 196 | |
Less: Imputed interest | |
| (6 | ) |
Present value of operating lease liabilities (a) | |
$ | 190 | |
On
July 6, 2021, the Company entered into an agreement with King Industrial Realty, Inc., to sublease from the Company 1,900 square feet
of office space of the Company’s 21,000 square feet of office and production space in the Hamilton Mill Business Park located in
Buford, Georgia, for a monthly sublease payment of $2,375 (plus an annual escalator each year of 3%) which includes the base rent plus
a pro-rata share of utilities, property taxes and insurance. Fifty percent of any excess rent received above the per square foot amount
that the Company pays will be remitted to the Company’s landlord less the allocation of any shared expenses and leasehold improvements
specific to the sublease. During each of the three-month periods ended March 31, 2024 and 2023, after the offset of the investment in
leasehold improvements and other expenses related to the sublease, the Company paid its landlord $2,000 for its share of the sublease
profit since the lease commencement. The sublease commenced on October 1, 2021 and will run through September 30, 2025 which is the end
of the Company’s lease term with its landlord. Below are the future payments (in thousands) expected under the sublease net of
the estimated annual service cost of $2,750 (gross of the estimated amount expected to be remitted to our landlord):
SCHEDULE
OF SUBLEASES
| |
Year ended March 31, | |
2025 | |
$ | 29 | |
2026 | |
| 14 | |
Total undiscounted cash flows | |
$ | 43 | |
NOTE
7—COMMITMENTS AND CONTINGENCIES
The
Company has $190,000 in operating lease obligations payable through 2026 and $622,000 in other contractual services . The contractual
services include $252,000 payable through March 31, 2025, $220,000 payable through March 31, 2026 and $150,000 payable through March
31, 2027. The Company also has $299,000 in open purchase order commitments payable through March 31, 2025.
NOTE
8—STOCKHOLDERS’ DEFICIT
(a)
General
At
March 31, 2024, Acorn had 2,537,485 shares issued and 2,487,307 shares outstanding of its common stock, par value $0.01 per share. Holders
of outstanding common stock are entitled to receive dividends when and if declared by the Board and to share ratably in the assets of
the Company legally available for distribution in the event of a liquidation, dissolution or winding up of the Company.
The
Company is not authorized to issue preferred stock. Accordingly, no preferred stock is issued or outstanding.
(b)
Summary Employee Option Information
The
Company’s stock option plans provide for the grant to officers, directors and employees of options to purchase shares of common
stock. The purchase price may be paid in cash or, if the option is “in-the-money” at the end of the option term, it is automatically
exercised “net”. In a net exercise of an option, the Company does not require a payment of the exercise price of the option
from the optionee but reduces the number of shares of common stock issued upon the exercise of the option by the smallest number of whole
shares that has an aggregate fair market value equal to or in excess of the aggregate exercise price for the option shares covered by
the option exercised. Each option is exercisable for one share of the Company’s common stock. Most options expire within five to
ten years from the date of the grant, and generally vest over a three-year period from the date of the grant.
At
March 31, 2024, 68,869 options were available for grant under the Amended and Restated 2006 Stock Incentive Plan and no options were
available for grant under the 2006 Stock Option Plan for Non-Employee Directors. During the three-month
period ended March 31, 2024, 7,900 options were issued. The options were issued as follows: an aggregate of 2,500 to directors (excluding
the CEO), 2,200 to the CEO, 2,200 to the CFO and an aggregate of 1,000 to employees. In the three-month period ended March 31, 2024,
there were no grants to non-employees (other than the directors, CEO and CFO).
During
the three-month period ended March 31, 2024, 2,812 options were exercised. The Company utilized the Black-Scholes option-pricing model
to estimate fair value, utilizing the following assumptions for the respective years (all in weighted averages):
SCHEDULE
OF BLACK-SCHOLES OPTION PRICING ESTIMATE FAIR VALUE
| |
Number of Options (in shares) | | |
Weighted Average Exercise Price Per Share | | |
Weighted Average Remaining Contractual Life | | |
Aggregate Intrinsic Value | |
Outstanding at December 31, 2023 | |
| 71,893 | | |
$ | 6.41 | | |
| 3.8 years | | |
$ | 40,000 | |
Granted | |
| 7,900 | | |
| 6.08 | | |
| | | |
| | |
Exercised | |
| (2,812 | ) | |
| 5.12 | | |
| | | |
| | |
Forfeited or expired | |
| — | | |
| — | | |
| | | |
| | |
Outstanding at March 31, 2024 | |
| 76,981 | | |
$ | 6.42 | | |
| 4.0 years | | |
$ | 85,000 | |
Exercisable at March 31, 2024 | |
| 66,106 | | |
$ | 6.46 | | |
| 3.6 years | | |
$ | 74,000 | |
The
fair value of the options granted of $47,000 during the three-month period ended March 31, 2024 was estimated on the grant date using
the Black-Scholes option-pricing model with the following weighted average assumptions:
SCHEDULE
OF STOCK OPTIONS FAIR VALUE ASSUMPTIONS ESTIMATED USING BLACK-SCHOLES
Risk-free interest rate | |
| 3.92 | % |
Expected term of options | |
| 4.9 years | |
Expected annual volatility | |
| 194.1 | % |
Expected dividend yield | |
| — | % |
(c)
Stock Option Compensation Expense
Stock
option compensation expense included in selling, general and administrative expenses in the Company’s unaudited condensed consolidated
statements of operations was $27,000 and $17,000 for the three-month periods ended March 31, 2024 and 2023, respectively.
The
total compensation cost related to non-vested awards not yet recognized was $45,000 as of March 31, 2024 which will be recognized over
the next sixteen months.
NOTE
9— SEGMENT REPORTING
As
of March 31, 2024, the Company operates in two reportable operating segments, both of which are performed through the Company’s
OmniMetrix subsidiary:
|
● |
Power
Generation (“PG”). OmniMetrix’s PG services provide wireless remote monitoring and control systems and IoT
applications for residential and commercial/industrial power generation equipment. This includes OmniMetrix’s AIRGuard product,
which remotely monitors and controls industrial air compressors, and its Smart Annunciator product, which is typically sold to commercial
customers that require a visual representation of the generator’s status and has a touchscreen display that indicates the current
state of that generator. |
|
|
|
|
● |
Cathodic
Protection (“CP”). OmniMetrix’s CP services provide remote monitoring and control products for cathodic protection
systems on gas pipelines serving the gas utilities market and pipeline operators. The CP product lineup includes solutions to remotely
monitor and control rectifiers, test stations and bonds. OmniMetrix also offers the industry’s first RADTM (Remote
AC Mitigation Disconnect) that mounts onto existing Solid-state Decouplers in the field and can remotely disconnect/connect these
AC mitigation tools, which can drastically reduce a company’s expense while increasing employee safety. |
The
Company’s reportable segments are strategic business units, offering different products and services, and are managed separately
as each business requires different technology and marketing strategies.
The
following tables represent segmented data for the three-month periods ended March 31, 2024 and 2023 (in thousands):
SUMMARY OF SEGMENTED DATA
| |
PG | | |
CP | | |
Total | |
Three months ended March 31, 2024: | |
| | | |
| | | |
| | |
Revenues from external customers | |
$ | 1,794 | | |
$ | 338 | | |
$ | 2,132 | |
Segment gross profit | |
| 1,398 | | |
| 193 | | |
| 1,591 | |
Depreciation and amortization | |
| 24 | | |
| 4 | | |
| 28 | |
Segment income (loss) before income taxes | |
$ | 416 | | |
$ | (18 | ) | |
$ | 398 | |
| |
| | | |
| | | |
| | |
Three months ended March 31, 2023: | |
| | | |
| | | |
| | |
Revenues from external customers | |
$ | 1,507 | | |
$ | 242 | | |
$ | 1,749 | |
Segment gross profit | |
| 1,179 | | |
| 137 | | |
| 1,316 | |
Depreciation and amortization | |
| 33 | | |
| 5 | | |
| 38 | |
Segment income (loss) before income taxes | |
$ | 199 | | |
$ | (48 | ) | |
$ | 151 | |
The
Company does not currently break out total assets by reportable segment as there is a high level of shared utilization between the segments.
Further, the Chief Decision Maker does not review the assets by segment.
Reconciliation
of Segment Net Income (Loss) to Consolidated Net Income (Loss) Before Income Taxes
SCHEDULE OF RECONCILIATION OF SEGMENT DATA TO CONSOLIDATED STATEMENT OF OPERATIONS
| |
2024 | | |
2023 | |
| |
Three months ended March 31, | |
| |
2024 | | |
2023 | |
| |
(in thousands) | |
Total net income before income taxes for reportable segments | |
$ | 398 | | |
$ | 151 | |
Unallocated cost of corporate headquarters | |
| (305 | ) | |
| (235 | ) |
NOTE
10—REVENUE
The
following table disaggregates the Company’s revenue for the three-month periods ended March 31, 2024 and 2023 (in thousands):
SCHEDULE OF DISAGGREGATES OF REVENUE
| |
Hardware | | |
Monitoring | | |
Total | |
Three months ended March 31, 2024: | |
| | | |
| | | |
| | |
PG Segment | |
$ | 753 | | |
$ | 1,041 | | |
$ | 1,794 | |
CP Segment | |
| 277 | | |
| 61 | | |
| 338 | |
Total Revenue | |
$ | 1,030 | | |
$ | 1,102 | | |
$ | 2,132 | |
| |
Hardware | | |
Monitoring | | |
Total | |
Three months ended March 31, 2023: | |
| | | |
| | | |
| | |
PG Segment | |
$ | 549 | | |
$ | 958 | | |
$ | 1,507 | |
CP Segment | |
| 176 | | |
| 66 | | |
| 242 | |
Total Revenue | |
$ | 725 | | |
$ | 1,024 | | |
$ | 1,749 | |
Deferred
revenue activity for the three-month period ended March 31, 2024 can be seen in the table below (in thousands):
SCHEDULE OF DEFERRED REVENUE ACTIVITY
| |
Hardware | | |
Monitoring | | |
Total | |
Balance at December 31, 2023 | |
$ | 2,965 | | |
$ | 2,619 | | |
$ | 5,584 | |
Additions during the period | |
| — | | |
| 1,081 | | |
| 1,081 | |
Recognized as revenue | |
| (535 | ) | |
| (1,102 | ) | |
| (1,637 | ) |
Balance at March 31, 2024 | |
$ | 2,430 | | |
$ | 2,598 | | |
$ | 5,028 | |
| |
| | | |
| | | |
| | |
Amounts to be recognized as revenue in the twelve-month-period ending: | |
| | | |
| | | |
| | |
March 31, 2025 | |
$ | 1,621 | | |
$ | 2,202 | | |
$ | 3,823 | |
March 31, 2026 | |
| 751 | | |
| 393 | | |
| 1,144 | |
March 31, 2027 and thereafter | |
| 58 | | |
| 3 | | |
| 61 | |
Total | |
$ | 2,430 | | |
$ | 2,598 | | |
$ | 5,028 | |
The
amount of hardware revenue recognized during the three-month period ended March 31, 2024 that was included in deferred revenue at the
beginning of the fiscal year was $535,000. The amount of monitoring revenue during the three-month period ended March 31, 2024 that was
included in deferred revenue at the beginning of the fiscal year was $954,000.
The
following table provides a reconciliation of the Company’s hardware revenue for the three-month periods ended March 31, 2024 and
2023 (in thousands):
SCHEDULE
OF RECONCILIATION OF HARDWARE REVENUE
Reconciliation of Hardware Revenue | |
2024 | | |
2023 | |
| |
Three months ended March 31, | |
Reconciliation of Hardware Revenue | |
2024 | | |
2023 | |
Amortization of deferred revenue | |
$ | 535 | | |
$ | 585 | |
Hardware sales (new product versions) | |
| 376 | | |
| — | |
Other accessories, services, shipping and miscellaneous charges | |
| 119 | | |
| 140 | |
Total hardware revenue | |
$ | 1,030 | | |
$ | 725 | |
Deferred
COGS relate only to the sale of equipment. Deferred COGS activity for the three-month period ended March 31, 2024 can be seen in the
table below (in thousands):
SCHEDULE
OF DEFERRED CHARGES ACTIVITY
| |
| | |
Balance at December 31, 2023 | |
$ | 1,285 | |
Additions, net of adjustments, during the period | |
| — | |
Recognized as cost of sales | |
| (235 | ) |
Balance at March 31, 2024 | |
$ | 1,050 | |
| |
| | |
Amounts to be recognized as COGS in the twelve-month-period ending: | |
| | |
March 31, 2025 | |
$ | 709 | |
March 31, 2026 | |
| 316 | |
March 31, 2027 and thereafter | |
| 25 | |
| |
$ | 1,050 | |
The
following table provides a reconciliation of the Company’s COGS expense for the three-month periods ended March 31, 2024 and 2023
(in thousands):
SCHEDULE
OF RECONCILIATION OF COGS EXPENSE
Reconciliation of COGS Expense | |
2024 | | |
2023 | |
| |
Three months ended March 31, | |
Reconciliation of COGS Expense | |
2024 | | |
2023 | |
Amortization of deferred COGS | |
$ | 235 | | |
$ | 268 | |
COGS of hardware sales (new product versions) | |
| 163 | | |
| — | |
Data costs for monitoring | |
| 62 | | |
| 75 | |
Other COGS of accessories, services, shipping and miscellaneous charges | |
| 81 | | |
| 90 | |
Total COGS expense | |
$ | 541 | | |
$ | 433 | |
The
following table provides a reconciliation of the Company’s sales commissions contract assets for the three-month period ended March
31, 2024 (in thousands):
SCHEDULE
OF SALES COMMISSIONS CONTRACT ASSETS
| |
Hardware | | |
Monitoring | | |
Total | |
Balance at December 31, 2023 | |
$ | 268 | | |
$ | 96 | | |
$ | 364 | |
Additions during the period | |
| — | | |
| 8 | | |
| 8 | |
Amortization of sales commissions | |
| (48 | ) | |
| (10 | ) | |
| (58 | ) |
Balance at March 31, 2024 | |
$ | 220 | | |
$ | 94 | | |
$ | 314 | |
The
capitalized sales commissions are included in other current assets ($184,000) and other assets ($130,000) in the Company’s unaudited
condensed consolidated balance sheet at March 31, 2024. The capitalized sales commissions are included in other current assets ($202,000)
and other assets ($162,000) in the Company’s condensed consolidated balance sheet at December 31, 2023.
Amounts
to be recognized as sales commission expense in the twelve-month-period ending (in thousands):
SCHEDULE
OF SALES COMMISSIONS EXPENSE
| |
| | |
March 31, 2025 | |
$ | 184 | |
March 31, 2026 | |
| 101 | |
March 31, 2027 and thereafter | |
| 29 | |
Total | |
$ | 314 | |
NOTE
11—RELATED PARTY BALANCES AND TRANSACTIONS
Officer
and Director Fees
The
Company recorded consulting service fees to officers of $134,000 and $130,000 for the three-month periods ended March 31, 2024 and 2023,
respectively, which is included in selling, general and administrative expenses.
The
Company recorded fees to directors of $18,000 and $15,000 for the three-month periods ended March 31, 2024 and 2023, respectively, which
is included in selling, general and administrative expenses.
ITEM
2. |
MANAGEMENT’S
DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS |
This
Form 10-Q contains “forward-looking statements” relating to the Company which represent the Company’s current expectations
or beliefs including, but not limited to, statements concerning the Company’s operations, performance, financial condition and
growth. For this purpose, any statements contained in this Form 10-Q that are not statements of historical fact are forward-looking statements.
Without limiting the generality of the foregoing, words such as “may”, “anticipate”, “intend”, “could”,
“estimate” or “continue” or the negative or other comparable terminology are intended to identify forward-looking
statements. These statements by their nature involve substantial risks and uncertainties, such as credit losses, dependence on management
and key personnel, variability of quarterly results, and the ability of the Company to continue its growth strategy and the Company’s
competition, certain of which are beyond the Company’s control. Should one or more of these risks or uncertainties materialize
or should the underlying assumptions prove incorrect, or any of the other risks set out under the caption “Risk Factors”
in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023 occur, actual outcomes and results could differ
materially from those indicated in the forward-looking statements.
Any
forward-looking statement speaks only as of the date on which such statement is made, and the Company undertakes no obligation to update
any forward-looking statement or statements to reflect events or circumstances after the date on which such statement is made or to reflect
the occurrence of unanticipated events. New factors emerge from time to time, and it is not possible for management to predict all such
factors, nor can it assess the impact of each such factor on the business or the extent to which any factor, or combination of factors,
may cause actual results to differ materially from those contained in any forward-looking statements.
All
dollar amounts in the tables and discussion below are rounded to the nearest thousand, except per share data, and, thus, are approximate.
FINANCIAL
RESULTS BY COMPANY
The
following tables show, for the periods indicated, the financial results (dollar amounts in thousands) attributable to each of our consolidated
companies.
| |
Three months ended March 31, 2024 | |
| |
OmniMetrix | | |
Acorn | | |
Total | |
Revenue | |
$ | 2,132 | | |
$ | — | | |
$ | 2,132 | |
Cost of sales | |
| 541 | | |
| — | | |
| 541 | |
Gross profit | |
| 1,591 | | |
| — | | |
| 1,591 | |
Gross profit margin | |
| 75 | % | |
| | | |
| 75 | % |
R&D expenses | |
| 238 | | |
| — | | |
| 238 | |
Selling, general and administrative expenses | |
| 970 | | |
| 305 | | |
| 1,275 | |
Operating income (loss) | |
$ | 383 | | |
$ | (305 | ) | |
$ | 78 | |
| |
Three months ended March 31, 2023 | |
| |
OmniMetrix | | |
Acorn | | |
Total | |
Revenue | |
$ | 1,749 | | |
$ | — | | |
$ | 1,749 | |
Cost of sales | |
| 433 | | |
| — | | |
| 433 | |
Gross profit | |
| 1,316 | | |
| — | | |
| 1,316 | |
Gross profit margin | |
| 75 | % | |
| | | |
| 75 | % |
R&D expenses | |
| 214 | | |
| — | | |
| 214 | |
Selling, general and administrative expenses | |
| 963 | | |
| 234 | | |
| 1,197 | |
Operating income (loss) | |
$ | 139 | | |
$ | (234 | ) | |
$ | (95 | ) |
BACKLOG
As
of March 31, 2024, OmniMetrix had a backlog of $5,028,000, primarily comprised of deferred revenue, of which $3,823,000 is expected to
be recognized as revenue in the next twelve months. This compares to a backlog of $6,216,000 at March 31, 2023. Now that we are selling
hardware units that are capable of being distinct, the hardware backlog will no longer continue to grow and will be fully amortized by
August 31, 2026, while the monitoring backlog will continue to be deferred and amortized over the period of service.
RECENT
DEVELOPMENTS
On
January 12, 2024, we entered into a new contract with our current primary data provider for Internet of Things (IoT) wireless services
for a 36-month contract term with automatic one-year extensions, subject to termination notice. The pricing structure involves account
setup, SIM charges, monthly revenue obligations, and various rate plans based on data usage and regions along with other optional services.
The monthly expense obligation is $10,000 for the first 6 months and $15,000 thereafter. We will also be eligible for volume discounts
based on total monthly service revenue. Additionally, the agreement includes an IoT Enhanced Support and Priority Care Services Rate
Plan with various support service types and pricing tiers based on the number of devices and terms for SIM migrations, including tiered
pricing and conditions for waiver of certain charges during migration. This new agreement will allow us to migrate our customers to higher
tier data plans for nominal additional cost.
On
October 1, 2023, we deployed our new user interface to our customer data portal and made it available to customers. On March 17, 2021,
we entered into a master services agreement for the development of a new user interface for our customer data portal. Prior to deployment
on October 1, 2023, we had invested $194,000 in design, development and quality assurance services of the new user interface. Following
deployment, our customers had the option to continue to use the “classic view” of our user interface, which is our original
user interface, or our new user interface known as “OV2” until March 20, 2024 when we officially terminated our original
user interface. The cost of this project was capitalized, and amortization began as of October 1, 2023. We have continued to implement
bug fixes and enhancements to OV2, for which any related IT costs have been expensed as incurred.
OVERVIEW
AND TREND INFORMATION
Acorn
Energy, Inc. (“Acorn” or “the Company”) is a holding company focused on technology-driven solutions for energy
infrastructure asset management. We provide the following services and products through our OmniMetrixTM, LLC (“OmniMetrix”)
subsidiary:
|
● |
Power
Generation (“PG”). OmniMetrix’s PG services provide wireless remote monitoring and control systems and IoT
applications for residential and commercial/industrial power generation equipment. This includes our AIRGuard product, which remotely
monitors and controls industrial air compressors, and our Smart Annunciator product, which is typically sold to commercial customers
that require a visual representation of the generator’s status and has a touchscreen display that indicates the current state
of that generator. |
|
|
|
|
● |
Cathodic
Protection (“CP”). OmniMetrix’s CP services provide remote monitoring and control products for cathodic protection
systems on gas pipelines serving the gas utilities market and pipeline operators. The CP product lineup includes solutions to remotely
monitor and control rectifiers, test stations and bonds. OmniMetrix also offers the industry’s first RADTM (Remote
AC Mitigation Disconnect) that mounts onto existing Solid-state Decouplers in the field and can remotely disconnect/connect these
AC mitigation tools, which can drastically reduce a company’s expense while increasing employee safety. |
Each
of our PG and CP activities represents a reportable segment. The following analysis should be read together with the segment and revenue
information provided in Notes 9 and 10 to the unaudited condensed consolidated financial statements included in this quarterly report.
OmniMetrix
OmniMetrix
is a Georgia limited liability company based in Buford, Georgia that develops and markets wireless remote monitoring and control systems
and services for multiple markets in the Internet of Things (“IoT”) ecosystem: critical assets (including stand-by power
generators, pumps, pumpjacks, light towers, turbines, compressors, and other industrial equipment) as well as cathodic protection for
the pipeline industry (gas utilities and pipeline companies). Acorn owns 99% of OmniMetrix with 1% owned by the former CEO of OmniMetrix.
Following
the emergence of machine-to-machine (M2M) and IoT applications, whereby companies aggregate multiple sensors and monitors into a simplified
dashboard for customers, OmniMetrix believes it plays a key role in this new economic ecosystem. In addition, OmniMetrix sees a rapidly
growing need for backup power infrastructure to secure critical military, government, and private sector assets against emergency events
including terrorist attacks, natural disasters, cybersecurity threats, and other issues related to the reliability of the electric power
grid. As residential and industrial standby generators, turbines, compressors, pumps, pumpjacks, light towers and other industrial equipment
are part of the critical infrastructure increasingly becoming monitored in IoT applications and given that OmniMetrix monitors all major
brands of critical equipment, OmniMetrix believes it is well-positioned as a competitive participant in this market.
OmniMetrix
sells monitoring hardware devices and data monitoring services. On September 1, 2023, we launched an updated version of our products
that includes new functionality in our TrueGuard, AIRGuard, Patriot and Hero products that allows our customers to have options as it
relates to obtaining and utilizing the data that is provided by our hardware devices. This new functionality allows for SIM card options,
configuration options regarding IP address endpoints and DNS routes, and access to our over-the-air data protocol. This product update
allows customers to have the option to purchase our monitoring service, monitor the products themselves if they have the ability in-house,
or choose another monitoring provider if they so desire, whereas, historically, our standard products only functioned with our monitoring
services. The modification to the circuit boards and embedded firmware of hardware enclosures in stock as of August 31, 2023 were made
such that only the new version of these products was sold subsequent to this date. Prior to such product modification, revenue (and related
costs) associated with sale of equipment was recorded to deferred revenue (and deferred charges) upon shipment for PG and CP monitoring
units. This deferred revenue and the deferred cost of the hardware with respect to the sale of new equipment was recognized over the
life of the units, which was estimated to be three years. Revenue from hardware sales subsequent to August 31, 2023 is recognized upon
shipment, instead of being deferred. Revenues from the prepayment of monitoring fees (generally paid in advance) are initially recorded
as deferred revenue upon receipt of payment from the customer and then amortized to revenue over the monitoring service period (typically
twelve-month, renewable periods).
Results
of Operations
The
following table sets forth certain information with respect to the unaudited condensed consolidated results of operations of the Company
for the three-month periods ended March 31, 2024 and March 31, 2023, including the percentage of total revenues during each period attributable
to selected components of the operations statement data and for the period-to-period percentage changes in such components. For segment
data, see Notes 9 and 10 to the unaudited condensed consolidated financial statements included in this quarterly report.
| |
Three
months ended March 31, | |
| |
2024 | | |
2023 | | |
Change | |
| |
($000) | | |
%
of revenues | | |
($000) | | |
%
of revenues | | |
from
2023 to 2024 | |
Revenue | |
$ | 2,132 | | |
| 100 | % | |
$ | 1,749 | | |
| 100 | % | |
| 22 | % |
Cost
of sales | |
| 541 | | |
| 25 | % | |
| 433 | | |
| 25 | % | |
| 25 | % |
Gross
profit | |
| 1,591 | | |
| 75 | % | |
| 1,316 | | |
| 75 | % | |
| 21 | % |
R&D
expenses | |
| 238 | | |
| 11 | % | |
| 214 | | |
| 12 | % | |
| 11 | % |
SG&A
expenses | |
| 1,275 | | |
| 60 | % | |
| 1,197 | | |
| 68 | % | |
| 7 | % |
Operating
income (loss) | |
| 78 | | |
| 4 | % | |
| (95 | ) | |
| (5 | )% | |
| (182 | )% |
Interest
income | |
| 15 | | |
| 1 | % | |
| 11 | | |
| 1 | % | |
| 36 | % |
Income
(loss) before income taxes | |
| 93 | | |
| 4 | % | |
| (84 | ) | |
| (5 | )% | |
| (211 | )% |
Income
tax expense | |
| 25 | | |
| 1 | % | |
| — | | |
| — | % | |
| 100 | % |
Net
income (loss) | |
| 68 | | |
| 3 | % | |
| (84 | ) | |
| (5 | )% | |
| (181 | )% |
Non-controlling
interests share of net income | |
| (3 | ) | |
| (*
) | % | |
| (1 | ) | |
| (*
) | % | |
| 200 | % |
Net
income (loss) attributable to Acorn Energy, Inc. | |
$ | 65 | | |
| 3 | % | |
$ | (85 | ) | |
| (5 | )% | |
| (176 | )% |
*result
is less than 1%
Revenue.
Revenue in the first quarter of 2024 was $2,132,000 compared to $1,749,000 in the first quarter of 2023, which is an increase of
$383,000, or 21.9%. As discussed above, OmniMetrix has two reportable segments, PG and CP. Of
the $2,132,000 in revenue recognized in the three-month period ended March 31, 2024, $1,794,000 was generated by PG activities and $338,000
was generated by CP activities. As compared to the three-month period ended March 31, 2023, revenue from PG activities increased $287,000,
or 19%, and revenue from CP activities increased $96,000, or 39.7%. As compared to the three-month period ended March 31, 2023, hardware
revenue increased $305,000, or 42.1%, while monitoring revenue increased $78,000, or 7.6%.
Hardware
revenue during the three-month periods ended March 31, 2024 and 2023 is further detailed in the table below (in thousands):
| |
Three months ended March 31, | |
Reconciliation of Hardware Revenue | |
2024 | | |
2023 | |
Amortization of deferred revenue | |
$ | 535 | | |
$ | 585 | |
Hardware sales (new product versions) | |
| 376 | | |
| — | |
Other accessories, services, shipping and miscellaneous charges | |
| 119 | | |
| 140 | |
Total hardware revenue | |
$ | 1,030 | | |
$ | 725 | |
The
increase in PG revenue was due to an increase in the sales of TG Pro and TG2 products. The increase in CP revenue was due to an increase
in the sale of Hero2 units. We sold 23% more Hero2 units in the three-month period ended March 31, 2024 compared to the number of units
sold in the three-month period ended March 31, 2023. In addition, the new version of the hardware was sold in the first quarter of 2024;
thus, the revenue was recognized when the units were shipped instead of being deferred and amortized over three years. The increase in
monitoring revenue is due to an increase in the number of connections being monitored.
Gross
Profit. Gross profit during the three-month period ended March 31, 2024 was $1,591,000, reflecting a gross margin of 75% on revenue,
compared with a gross profit during the three-month period ended March 31, 2023 of $1,316,000, also reflecting a gross margin of 75%.
R&D
expense. During the three-month periods ended March 31, 2024 and 2023, R&D expense was $238,000 and $214,000, respectively. The
increase in R&D expense in the three-month period ended March 31, 2024 of approximately $24,000 is related to salary increases of
our engineering team effective October 1, 2023, the continued development of next-generation PG and CP products, and exploration into
new possible product lines. We expect a moderate increase in R&D expense in 2024 as we continue to work on certain initiatives to
redesign products and expand product lines to increase the level of innovation.
Selling,
general and administrative expense. SG&A expense of the consolidated entities in the first three months of 2024 reflected an
increase of $78,000, or 6.5%, as compared to the first three months of 2023. OmniMetrix’s SG&A expense increased $7,000, or
less than 1%, from $963,000 in the first three months of 2023 to $970,000 in the first three months of 2024. This increase was primarily
due to an increase of (i) $36,000 in personnel expenses due to compensation increases and staff additions, (ii) $13,000 in technology
expenses, primarily consulting fees, (iii) $3,000 in amortization of sales commissions, offset by decreases of (iv) $10,000 in depreciation
expense, (v) $10,000 in travel and trade show expenses, (vi) $9,000 in bad debt expense, (vii) $5,000 in facility expenses and (viii)
$11,000 in other expenses. Corporate SG&A expense increased $71,000, or 30.3%, from $234,000 in the first three months of 2023 to
$305,000 in the first three months of 2024. This increase was due to an increase of (i) $25,000 in audit fees due to an increase in engagement
fees year over year of 14% and also to the timing of when the services were performed (i.e., during the first quarter of 2024 instead
of during the fourth quarter of 2023), (ii) $16,000 in tax fees from the preparation of the 2023 tax provision, (iii) $12,000 in stock
compensation expense, (iv) $6,000 in legal fees and (v) $12,000 in other public company expenses.
Net
income (loss) attributable to Acorn Energy. We recognized net income attributable to Acorn stockholders of $65,000 in the first three
months of 2024 compared to a net loss attributable to Acorn stockholders of $85,000 in the first three months of 2023. Our net income
during the three-month period ended March 31, 2024 is comprised of pre-tax net income at OmniMetrix of $364,000 less state taxes of $25,000
on OmniMetrix income, corporate expenses of $271,000, and $3,000 representing the non-controlling interest share of our income from OmniMetrix.
Our loss in the three-month period ended March 31, 2023 is comprised of net income at OmniMetrix of $151,000, less corporate expense
of $235,000, offset by $1,000 representing the non-controlling interest share of our income in OmniMetrix.
Liquidity
and Capital Resources
At
March 31, 2024, we had a negative working capital of $620,000. Our working capital includes $1,417,000 of cash and deferred revenue of
$3,823,000. Such deferred revenue does not require a significant cash outlay for the revenue to be recognized.
During
the three-month period ended March 31, 2024, our OmniMetrix subsidiary provided cash flow from operations of $268,000, while our corporate
headquarters used $311,000 for operations during the same period.
During
the three-month period ended March 31, 2024, we invested $2,000 in technology and received proceeds of $13,000 from financing activities
related to the exercise of stock options.
Other
Liquidity Matters
Intercompany
OmniMetrix
owes Acorn $2,660,000 for amounts loaned, accrued interest and expenses paid by Acorn on OmniMetrix’s behalf as of March 31, 2024
as compared to $2,657,000 as of December 31, 2023. During the three-month period ended March 31, 2024, the intercompany amount due to
Acorn from OmniMetrix increased by $3,000. This included repayments of $84,000 offset by interest of $34,000, dividends of $19,000 due
to Acorn and $34,000 in shared expenses paid by Acorn. These intercompany balances and amounts are eliminated in consolidation.
Liquidity
As
of May 7, 2024, we had cash of $1,455,000. We believe that such cash, plus the cash expected to be generated from operations, will
provide sufficient liquidity to finance our activities at their current level of operations for at least the twelve-month period from
the issuance of these unaudited condensed consolidated financial statements. We may, at some point, elect to obtain a new line of credit
or other source of financing to fund additional investments in the business. If we decide to pursue additional financing in the future,
it may be in the form of a bank line, a new loan or investment by others, an equity raise by Acorn which could then facilitate a loan
by Acorn to OmniMetrix, or any combination thereof. Whether alternative funds, such as third-party loans or investments, will be available
at the time and on terms acceptable to Acorn and OmniMetrix cannot be determined at this time.
Contractual
Obligations and Commitments
The
table below provides information concerning obligations under certain categories of our contractual obligations as of March 31, 2024.
CASH
PAYMENTS DUE TO CONTRACTUAL OBLIGATIONS
| |
Twelve Month Periods Ending March 31, (in thousands) | |
| |
Total | | |
2025 | | |
2026-2027 | | |
2028-2029 | | |
2030 and thereafter | |
Software agreements | |
$ | 14 | | |
$ | 14 | | |
$ | — | | |
$ | — | | |
$ | — | |
Operating leases* | |
| 196 | | |
| 130 | | |
| 66 | | |
| — | | |
| — | |
Contractual services | |
| 608 | | |
| 238 | | |
| 370 | | |
| — | | |
| — | |
Purchase commitments** | |
| 299 | | |
| 299 | | |
| — | | |
| — | | |
| — | |
Total contractual cash obligations | |
$ | 1,117 | | |
$ | 681 | | |
$ | 436 | | |
$ | — | | |
$ | — | |
*Reflects
the gross amount of the operating lease liabilities. Does not include rent amounts to be received under the sublease.
**Reflects
open purchase orders for components/parts to be delivered over the next twelve months as sales forecast requires.
ITEM
3. |
QUANTITATIVE
AND QUALITATIVE DISCLOSURE ABOUT MARKET RISK
|
Not
applicable.
ITEM
4. |
CONTROLS
AND PROCEDURES |
Evaluation
of Disclosure Controls and Procedures
Our
management, with the participation of our CEO and CFO, has evaluated the effectiveness of the design and operation of our disclosure
controls and procedures as of the end of the period covered by this quarterly report on Form 10-Q. Based on this evaluation, our CEO
and CFO concluded that, due to the material weaknesses in our internal control over financial reporting as described in our Annual Report
on Form 10-K for the year ended December 31, 2023, our disclosure controls and procedures were not effective as of March 31, 2024.
As
noted in our Annual Report on Form 10-K for the year ended December 31, 2023, we employ a decentralized internal control methodology,
coupled with management’s oversight, whereby our subsidiary is responsible for mitigating its risks to financial reporting by implementing
and maintaining effective control policies and procedures and subsequently translating that respective risk mitigation up and through
to the parent level and to the Company’s external consolidated financial statements. Also, as the Company’s subsidiary is
not large enough to effectively mitigate certain risks by segregating incompatible duties, management must employ compensating mechanisms
throughout the Company in a manner that is feasible given the constraints within which it operates.
The
material weaknesses management identified were caused by an insufficient complement of resources at our OmniMetrix subsidiary and limited
IT system capabilities, such that individual control policies and procedures could not be implemented, maintained, or remediated when
and where necessary. More specifically, there were material weaknesses identified in our internal control over financial reporting related
to ineffective design and implementation of information technology general controls (“ITGCs”) in the areas of user access,
program change management and vendor management controls.
As
a result, a majority of the significant process areas management identified for our OmniMetrix subsidiary had three material weaknesses
present. This condition was further exacerbated as the Company could not demonstrate that each of the principles described within COSO’s
document “Internal Control - Integrated Framework (2013)” were present and functioning.
Changes
in Internal Control Over Financial Reporting
During
the three-month period ended March 31, 2024, we have implemented the following (i) a process pursuant to which System and Organization Controls
(SOC) reports are obtained
from third-party vendors on a recurring schedule and such reports are evaluated for any issues, (ii) provisioning/termination controls
with signed and authenticated authorizations, and (iii) change controls for development processes that require authorizations, peer review,
quality assurance documentation, ticket matching of changes to work authorizations and overall change controls. It is our belief that
these added controls and related actions will effectively remediate the existing material weaknesses. The material weaknesses will not
be considered remediated, however, until the applicable controls operate for a sufficient period of time and management has concluded,
through testing, that these controls are operating effectively. We expect that the remediation of these material weaknesses will be completed
prior to the end of fiscal 2024.
Other
than the remediation actions above, there were no other
changes in our internal control over financial reporting (as such term is defined in Rule 13a-15(f) under the Exchange Act) during the
period covered by this report that has materially affected, or is reasonably likely to materially affect, our internal control over financial
reporting.
PART
II
10.1* |
Consulting Agreement, dated January 2, 2024, by and between the Registrant and Jan H. Loeb (incorporated herein by reference to Exhibit 10.1 of the Registrant’s Current Report on Form 8-K filed January 5, 2024). |
|
|
10.2* |
Amended and Restated Consulting Agreement, dated January 2, 2024, by and between the Registrant and Tracy Clifford Consulting, LLC (incorporated herein by reference to Exhibit 10.2 of the Registrant’s Current Report on Form 8-K filed January 5, 2024). |
|
|
#31.1 |
Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. |
|
|
#31.2 |
Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. |
|
|
#32.1 |
Certification of Chief Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |
|
|
#32.2 |
Certification of Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |
|
|
#101.1 |
The
following financial statements from Acorn Energy’s Form 10-Q for the quarter ended March 31, 2024, filed on May 9, 2024 ,
formatted in XBRL (eXtensible Business Reporting Language): (i) Condensed Consolidated Balance Sheets, (ii) Condensed Consolidated
Statements of Operations, (iii) Condensed Consolidated Statements of Changes in Equity, (iv) Condensed Consolidated Statements of
Cash Flows and (v) Notes to Condensed Consolidated Financial Statements, tagged as blocks of text. |
|
|
#104.1 |
Cover
Page Interactive Data File (embedded within the Inline XBRL document) |
|
|
* |
This
exhibit includes a management contract, compensatory plan or arrangement in which one or more directors or executive officers of
the Registrant participate. |
|
|
# |
This
exhibit is filed or furnished herewith. |
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by
its principal financial officer thereunto duly authorized.
|
ACORN
ENERGY, INC. |
|
|
|
Dated:
May 9, 2024 |
|
|
|
|
|
|
By:
|
/s/
TRACY S. CLIFFORD |
|
|
Tracy
S. Clifford |
|
|
Chief
Financial Officer |
Exhibit
31.1
I,
Jan H. Loeb, the Chief Executive Officer of Acorn Energy, Inc., certify that:
|
1. |
I
have reviewed this report on Form 10-Q of Acorn Energy, Inc.; |
|
|
|
|
2. |
Based
on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to
the period covered by this report; |
|
|
|
|
3. |
Based
on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in
this report; |
|
|
|
|
4. |
The
registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange
Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|
(a) |
Designed
such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which this report is being prepared; |
|
|
|
|
(b) |
Designed
such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our
supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted accounting principles; |
|
|
|
|
(c) |
Evaluated
the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about
the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
and |
|
|
|
|
(d) |
Disclosed
in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
|
5. |
The
registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing
the equivalent functions): |
|
(a) |
All
significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and |
|
|
|
|
(b) |
Any
fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s
internal control over financial reporting. |
Dated:
May 9, 2024 |
|
|
|
|
By: |
/s/
JAN H. LOEB |
|
|
Jan
H. Loeb |
|
|
Chief
Executive Officer |
|
Exhibit
31.2
I,
Tracy S. Clifford, the Chief Financial Officer of Acorn Energy, Inc., certify that:
|
1. |
I
have reviewed this report on Form 10-Q of Acorn Energy, Inc.; |
|
|
|
|
2. |
Based
on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to
the period covered by this report; |
|
|
|
|
3. |
Based
on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in
this report; |
|
|
|
|
4. |
The
registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange
Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|
(a) |
Designed
such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which this report is being prepared; |
|
|
|
|
(b) |
Designed
such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our
supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted accounting principles; |
|
|
|
|
(c) |
Evaluated
the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about
the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
and |
|
|
|
|
(d) |
Disclosed
in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
|
5. |
The
registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing
the equivalent functions): |
|
(a) |
All
significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and |
|
|
|
|
(b) |
Any
fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s
internal control over financial reporting. |
Dated:
May 9, 2024 |
|
|
|
|
By: |
/s/
TRACY S. CLIFFORD |
|
|
Tracy
S. Clifford |
|
|
Chief
Financial Officer |
|
Exhibit
32.1
CERTIFICATION
PURSUANT TO
18
U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO
SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
In
connection with the Quarterly Report on Form 10-Q of Acorn Energy, Inc. (the “Company”) for the quarterly period ended March
31, 2024, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Jan H. Loeb, Chief Executive
Officer of the Company, hereby certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act
of 2002, that:
(1) |
The
Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and |
|
|
(2) |
The
information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of
the Company. |
/s/
JAN H. LOEB |
|
Jan
H. Loeb |
|
Chief
Executive Officer |
|
May
9, 2024 |
|
Exhibit
32.2
CERTIFICATION
PURSUANT TO
18
U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO
SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
In
connection with the Quarterly Report on Form 10-Q of Acorn Energy, Inc. (the “Company”) for the quarterly period ended March
31, 2024, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Tracy S. Clifford, Chief
Financial Officer of the Company, hereby certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley
Act of 2002, that:
(1) |
The
Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and |
|
|
(2) |
The
information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of
the Company. |
/s/
TRACY S. CLIFFORD |
|
Tracy
S. Clifford |
|
Chief
Financial Officer |
|
May
9, 2024 |
|
v3.24.1.u1
Cover - shares
|
3 Months Ended |
|
Mar. 31, 2024 |
May 07, 2024 |
Cover [Abstract] |
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Document Type |
10-Q
|
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Amendment Flag |
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|
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Document Period End Date |
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|
|
Document Fiscal Period Focus |
Q1
|
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Document Fiscal Year Focus |
2024
|
|
Current Fiscal Year End Date |
--12-31
|
|
Entity File Number |
001-33886
|
|
Entity Registrant Name |
ACORN
ENERGY, INC.
|
|
Entity Central Index Key |
0000880984
|
|
Entity Tax Identification Number |
22-2786081
|
|
Entity Incorporation, State or Country Code |
DE
|
|
Entity Address, Address Line One |
1000
N West
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Entity Address, Address Line Two |
Suite 1200
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Entity Address, City or Town |
Wilmington
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Entity Address, State or Province |
DE
|
|
Entity Address, Postal Zip Code |
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v3.24.1.u1
Condensed Consolidated Balance Sheets - USD ($) $ in Thousands |
Mar. 31, 2024 |
Dec. 31, 2023 |
Current assets: |
|
|
Cash |
$ 1,417
|
$ 1,449
|
Accounts receivable, net |
487
|
536
|
Inventory, net |
788
|
962
|
Deferred cost of goods sold (COGS) |
709
|
809
|
Other current assets |
285
|
280
|
Total current assets |
3,686
|
4,036
|
Property and equipment, net |
544
|
570
|
Right-of-use assets, net |
166
|
193
|
Deferred COGS |
341
|
476
|
Other assets |
142
|
174
|
Total assets |
4,879
|
5,449
|
Current liabilities: |
|
|
Accounts payable |
208
|
288
|
Accrued expenses |
124
|
132
|
Deferred revenue |
3,823
|
4,034
|
Current operating lease liabilities |
124
|
123
|
Other current liabilities |
27
|
30
|
Total current liabilities |
4,306
|
4,607
|
Long-term liabilities: |
|
|
Deferred revenue |
1,205
|
1,550
|
Noncurrent operating lease liabilities |
66
|
98
|
Other long-term liabilities |
21
|
20
|
Total liabilities |
5,598
|
6,275
|
Acorn Energy, Inc. stockholders |
|
|
Common stock - $0.01 par value per share: 42,000,000 shares authorized, 2,537,485 and 2,534,969 shares issued at March 31, 2024 and December 31, 2023, respectively, and 2,487,307 and 2,484,791 shares outstanding at March 31, 2024 and December 31, 2023, respectively |
25
|
25
|
Additional paid-in capital |
103,361
|
103,321
|
Accumulated stockholders’ deficit |
(101,083)
|
(101,148)
|
Treasury stock, at cost – 50,178 shares at March 31, 2024 and December 31, 2023 |
(3,036)
|
(3,036)
|
Total Acorn Energy, Inc. stockholders’ deficit |
(733)
|
(838)
|
Non-controlling interests |
14
|
12
|
Total deficit |
(719)
|
(826)
|
Total liabilities and deficit |
$ 4,879
|
$ 5,449
|
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v3.24.1.u1
Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Statement of Financial Position [Abstract] |
|
|
Common stock, par value |
$ 0.01
|
$ 0.01
|
Common stock, shares authorized |
42,000,000
|
42,000,000
|
Common stock, shares issued |
2,537,485
|
2,534,969
|
Common stock, shares outstanding |
2,487,307
|
2,484,791
|
Treasury stock, common shares |
50,178
|
50,178
|
X |
- DefinitionFace amount or stated value per share of common stock.
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v3.24.1.u1
Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands |
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Income Statement [Abstract] |
|
|
|
Revenue |
|
$ 2,132
|
$ 1,749
|
COGS |
|
541
|
433
|
Gross profit |
|
1,591
|
1,316
|
Operating expenses: |
|
|
|
Research and development expenses (R&D) |
|
238
|
214
|
Selling, general and administrative (SG&A) expenses |
|
1,275
|
1,197
|
Total operating expenses |
|
1,513
|
1,411
|
Operating income (loss) |
|
78
|
(95)
|
Interest income, net |
|
15
|
11
|
Income (loss) before income taxes |
|
93
|
(84)
|
Income tax expense |
|
25
|
|
Net income (loss) |
|
68
|
(84)
|
Non-controlling interest share of income |
|
(3)
|
(1)
|
Net income (loss) attributable to Acorn Energy, Inc. stockholders |
|
$ 65
|
$ (85)
|
Basic and diluted net income (loss) per share attributable to Acorn Energy, Inc. stockholders: |
|
|
|
Net income (loss) per share -basic |
[1] |
$ 0.03
|
$ (0.03)
|
Net income (loss) per share -diluted |
[1] |
$ 0.03
|
$ (0.03)
|
Weighted average number of shares outstanding attributable to Acorn Energy, Inc. stockholders – basic and diluted: |
|
|
|
Basic |
[1] |
2,486
|
2,483
|
Diluted |
[1] |
2,494
|
2,483
|
|
|
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Condensed Consolidated Statements of Changes in Deficit (Unaudited) - USD ($) $ in Thousands |
Total |
Common Stock [Member] |
Additional Paid-in Capital [Member] |
[1] |
Retained Earnings [Member] |
Treasury Stock, Common [Member] |
Parent [Member] |
Noncontrolling Interest [Member] |
Balance at Dec. 31, 2022 |
|
$ (1,011)
|
$ 25
|
[1] |
$ 103,261
|
$ (101,267)
|
$ (3,036)
|
|
$ (1,017)
|
$ 6
|
Balance, shares at Dec. 31, 2022 |
[1] |
|
2,482,000
|
|
|
|
50,000
|
|
|
|
Net loss |
|
(84)
|
|
[1] |
|
(85)
|
|
|
(85)
|
1
|
Proceeds from warrant exercise |
|
5
|
|
[1],[2] |
5
|
|
|
|
5
|
|
Proceeds from warrant exercise, shares |
[1] |
|
2,000
|
|
|
|
|
|
|
|
Accrued dividend in OmniMetrix preferred shares |
|
(1)
|
|
[1] |
|
|
|
|
|
(1)
|
Stock-based compensation |
|
17
|
|
[1] |
17
|
|
|
|
17
|
|
Balance at Mar. 31, 2023 |
|
(1,074)
|
$ 25
|
[1] |
103,283
|
(101,352)
|
$ (3,036)
|
|
(1,080)
|
6
|
Balance, shares at Mar. 31, 2023 |
|
|
2,484,000
|
|
|
|
50,000
|
[1] |
|
|
Balance at Dec. 31, 2023 |
|
(826)
|
$ 25
|
[1] |
103,321
|
(101,148)
|
$ (3,036)
|
|
(838)
|
12
|
Balance, shares at Dec. 31, 2023 |
[1] |
|
2,484,000
|
|
|
|
50,000
|
|
|
|
Net loss |
|
68
|
|
[1] |
|
65
|
|
|
65
|
3
|
Proceeds from stock option exercise |
|
$ 13
|
|
[1],[2] |
13
|
|
|
|
13
|
|
Proceeds from stock option exercise, shares |
|
2,812
|
3,000
|
[2] |
|
|
|
|
|
|
Accrued dividend in OmniMetrix preferred shares |
|
$ (1)
|
|
[1] |
|
|
|
|
|
(1)
|
Stock-based compensation |
|
27
|
|
[1] |
27
|
|
|
|
27
|
|
Balance at Mar. 31, 2024 |
|
$ (719)
|
$ 25
|
[1] |
$ 103,361
|
$ (101,083)
|
$ (3,036)
|
|
$ (733)
|
$ 14
|
Balance, shares at Mar. 31, 2024 |
|
|
2,487,000
|
|
|
|
50,000
|
[1] |
|
|
|
|
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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Cash flows used in operating activities: |
|
|
|
Net income (loss) |
$ 68,000
|
$ (84,000)
|
|
Depreciation and amortization |
28,000
|
38,000
|
|
(Decrease) increase in the provision for credit loss |
(7,000)
|
2,000
|
|
Impairment of inventory |
9,000
|
3,000
|
|
Non-cash lease expense |
32,000
|
31,000
|
|
Stock-based compensation |
27,000
|
17,000
|
|
Change in operating assets and liabilities: |
|
|
|
Decrease (increase) in accounts receivable |
56,000
|
(176,000)
|
|
Decrease (increase) in inventory |
165,000
|
(18,000)
|
|
Decrease in deferred COGS |
235,000
|
37,000
|
|
Decrease (increase) in other current assets and other assets |
27,000
|
(20,000)
|
|
(Decrease) increase in deferred revenue |
(556,000)
|
45,000
|
|
Decrease in operating lease liability |
(36,000)
|
(33,000)
|
|
(Decrease) increase in accounts payable, accrued expenses, other current liabilities and non-current liabilities |
(91,000)
|
75,000
|
|
Net cash used in operating activities |
(43,000)
|
(83,000)
|
|
Cash flows used in investing activities: |
|
|
|
Investments in technology |
(2,000)
|
(26,000)
|
|
Net cash used in investing activities |
(2,000)
|
(26,000)
|
|
Cash flows provided by financing activities: |
|
|
|
Stock option exercise proceeds |
13,000
|
|
|
Warrant exercise proceeds |
|
5,000
|
|
Net cash provided by financing activities |
13,000
|
5,000
|
|
Net decrease in cash |
(32,000)
|
(104,000)
|
|
Cash at the beginning of the period |
1,449,000
|
1,450,000
|
$ 1,450,000
|
Cash at the end of the period |
1,417,000
|
1,346,000
|
$ 1,449,000
|
Cash paid during the year for: |
|
|
|
Interest |
1,000
|
|
|
Income taxes |
2,000
|
|
|
Non-cash investing and financing activities: |
|
|
|
Accrued preferred dividends to former CEO of OmniMetrix |
$ 1,000
|
$ 1,000
|
|
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v3.24.1.u1
BASIS OF PRESENTATION
|
3 Months Ended |
Mar. 31, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
BASIS OF PRESENTATION |
NOTE
1— BASIS OF PRESENTATION
The
accompanying unaudited condensed consolidated financial statements of Acorn Energy, Inc. (“Acorn”) and its subsidiaries,
OmniMetrix, LLC (“OmniMetrix”) and OMX Holdings, Inc. (collectively, with Acorn and OmniMetrix, “the Company”)
have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial
information and with the instructions to Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes
required by accounting principles generally accepted in the United States of America for complete consolidated financial statements.
The December 31, 2023 consolidated balance sheet data were derived from audited financial statements but do not include all disclosures
required by accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments (consisting
of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three-month
periods ended March 31, 2024 and 2023 are not necessarily indicative of the results that may be expected for the year ending December
31, 2024.
All
dollar amounts, except per share data, are rounded to the nearest thousand and, thus, are approximate.
These
unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and footnotes
thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023, filed with the Securities and
Exchange Commission on March 7, 2024.
Reverse
Stock Split
On
September 5, 2023, the Board of Directors of Acorn approved a Certificate of Amendment to Acorn’s Restated Certificate of Incorporation
(the “Certificate of Amendment”) that provided for a 1-for-16 reverse stock split of Acorn’s Common Stock (the “Reverse
Stock Split”). Acorn filed the Certificate of Amendment with the Secretary of State of the State of Delaware on September 6, 2023,
and the Reverse Stock Split became effective at 5:00 p.m. EDT on September 7, 2023. At the effective time of the Reverse Stock Split,
every sixteen issued and outstanding shares of Acorn’s Common Stock were automatically combined into one issued and outstanding
share of Common Stock, without any change in the par value per share. Stockholders who would have otherwise been entitled to fractional
shares of Common Stock, as a result of the Reverse Stock Split, received a cash payment in lieu of receiving fractional shares. The value
of the fractional shares repurchased was $347 and equated to fifty-eight shares. All share and per share amounts of common stock, options
and warrants contained in this Quarterly Report on Form 10-Q and the accompanying unaudited condensed consolidated financial statements
and related footnotes have been restated for all periods to give retroactive effect to the Reverse Stock Split and the related fractional
share repurchase for all prior periods presented. Accordingly, the unaudited Condensed Consolidated Statement of Deficit reflects the
impact of the Reverse Stock Split by reclassifying from “Common Stock” to “Additional paid-in capital” an amount
equal to the aggregate par value of the number of shares by which the total number of shares outstanding decreased as a result of the
Reverse Stock Split.
|
X |
- DefinitionThe entire disclosure for the nature of an entity's business, major products or services, principal markets including location, and the relative importance of its operations in each business and the basis for the determination, including but not limited to, assets, revenues, or earnings. For an entity that has not commenced principal operations, disclosures about the risks and uncertainties related to the activities in which the entity is currently engaged and an understanding of what those activities are being directed toward.
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v3.24.1.u1
ACCOUNTING POLICIES
|
3 Months Ended |
Mar. 31, 2024 |
Accounting Policies [Abstract] |
|
ACCOUNTING POLICIES |
NOTE
2—ACCOUNTING POLICIES
Use
of Estimates in Preparation of Financial Statements
The
preparation of unaudited condensed consolidated financial statements requires management to make estimates and assumptions that affect
the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities as of the date of the unaudited
condensed consolidated financial statements, and the reported amounts of revenues and expenses during the reporting periods. Actual results
could differ from those estimates.
Concentrations
of Credit Risk
Financial
instruments, which potentially subject the Company to concentrations of credit risk, consist principally of cash and trade accounts receivable.
The Company’s cash was deposited with a U.S. bank and amounted to $1,417,000 at March 31, 2024. The Company does not believe there
is a significant risk of non-performance by its counterparties. For the three-month period ended March 31, 2024, there were no customers
that represented greater than 10% of the Company’s total invoiced sales. At March 31, 2024, the Company had one customer that represented
13% of our total accounts receivable which was subsequently collected in full. Approximately 25% of the accounts receivable at December
31, 2023 was due from one customer which was subsequently collected in full. Credit risk with respect to the balance of trade receivables
is generally diversified due to the number of entities comprising the Company’s customer base. Although we do not believe there
is significant risk of non-performance by these counterparties, any failures or defaults on their part could negatively impact the value
of our financial instruments and could have a material adverse effect on our business, operations or financial condition.
Inventory
Inventories
are comprised of components (raw materials), work-in-process and finished goods, which are measured at the lower of cost or net realizable
value.
Raw
materials inventory is generally comprised of radios, cables, antennas, and electrical components. Finished goods inventory consists
of fully assembled systems ready for final shipment to the customer. Costs are determined at cost of acquisition on a weighted average
basis and include all outside production and applicable shipping costs.
All
inventories are periodically reviewed to identify slow-moving and obsolete inventory. Management conducts an assessment at each reporting
period of the Company’s inventory reserve and writes-off inventory when the items are deemed obsolete.
Revenue
Recognition
The
Company’s revenue recognition policy is consistent with applicable revenue recognition guidance and interpretations. The core principle
of Accounting Standards Codification (“ASC”) 606, Revenue from Contracts
with Customers is to recognize revenue when promised goods or services are transferred to customers
in an amount that reflects the consideration that is expected to be received for those goods or services. ASC 606 defines a five-step
process to achieve this core principle, which includes: (1) identifying contracts with customers, (2) identifying performance obligations
within those contracts, (3) determining the transaction price, (4) allocating the transaction price to the performance obligation in
the contract, which may include an estimate of variable consideration, and (5) recognizing revenue when or as each performance obligation
is satisfied. The Company assesses whether payment terms are customary or extended in accordance with normal practice relative to the
market in which the sale is occurring. The Company’s sales arrangements generally include standard payment terms. These terms effectively
relate to all customers, products, and arrangements regardless of customer type, product mix or arrangement size. See Note 10, Revenue,
for further discussion.
Revenue
from sales of the hardware products that are distinct products are recorded when shipped while the revenue from sales of the hardware
products (product versions sold prior to September 1, 2023) that were not separable from the Company’s monitoring services was
deferred and amortized over the estimated unit life. Revenue from the prepayment of monitoring fees (generally paid twelve months in
advance) are recorded as deferred revenue upon receipt of payment from the customer and then amortized to revenue over the monitoring
service period. See Notes 9 and 10 for the disaggregation of the Company’s revenue for the periods presented.
Any
sales tax, value added tax, and other tax the Company collects concurrent with revenue producing activities are excluded from revenue.
Income
Taxes
The
Company and its subsidiaries are subject to U.S. federal income tax and income taxes imposed in the state and local jurisdictions where
it operates its businesses. Deferred income taxes are determined using the liability method. Deferred tax assets and liabilities are
recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets
and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to
apply to taxable income in the years in which these temporary differences are expected to be recovered or settled. The effect on deferred
tax assets and liabilities of a change in the tax rates is recognized in income in the period that includes the enactment date. In addition,
a valuation allowance is established to reduce any deferred tax asset for which it is determined that it is more likely than not that
some portion of the deferred tax asset will be realized. The income tax expense in the three-month period ended March 31, 2024 represents
the estimated state tax of various states on the 2023 income of OmniMetrix.
Basic
and Diluted Net Income (Loss) Per Share
Basic
net income (loss) per share is computed by dividing the net income (loss) attributable to Acorn Energy, Inc. by the weighted average
number of shares outstanding during the period, excluding treasury stock. Diluted net income (loss) per share is computed by dividing
the net income (loss) by the weighted average number of shares outstanding plus the dilutive potential of common shares which would result
from the exercise of stock options and warrants. The dilutive effects of stock options and warrants are excluded from the computation
of diluted net income (loss) per share if doing so would be antidilutive.
The
combined weighted average number of options and warrants that were excluded from the computation of diluted net loss per share, as they
had an antidilutive effect, was 34,000 (which have a weighted average exercise price of $7.77) and 65,000 (which had a weighted average
exercise price of $6.56) for the three-month periods ended March 31, 2024 and 2023, respectively (as adjusted to account for the September
2023 1-for-16 reverse stock split).
The
following data represents the amounts used in computing earnings per share and the effect on net income (loss) and the weighted average
number of shares of dilutive potential common stock (as adjusted to account for the September 2023 1-for-16 reverse stock split) (in
thousands, except per share data):
SCHEDULE
OF EFFECT ON NET INCOME LOSS AND WEIGHTED AVERAGE NUMBER OF SHARES
| |
2024 | | |
2023 | |
| |
Three months ended March 31, | |
| |
2024 | | |
2023 | |
Net income (loss) attributable to common stockholders | |
$ | 65 | | |
$ | (85 | ) |
| |
| | | |
| | |
Weighted average shares outstanding: | |
| | | |
| | |
-Basic | |
| 2,486 | | |
| 2,483 | |
Add: Stock options | |
| 8 | | |
| — | |
-Diluted | |
| 2,494 | | |
| 2,483 | |
| |
| | | |
| | |
Basic and diluted net income (loss) per share | |
$ | 0.03 | | |
$ | (0.03 | ) |
Recent
Accounting Pronouncements
In
November 2023, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2023-07, Segment Reporting
(Topic 280): Improvements to Reportable Segment Disclosures, to improve reportable segment disclosure requirements, primarily through
enhanced disclosures about significant segment expenses. ASU 2023-07 is effective for annual periods beginning after December 15, 2023
and interim periods beginning after December 15, 2024, and early application is permitted. The Company is currently assessing the impact
the adoption of ASU 2023-07 will have on its segment reporting disclosures.
In
December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires disaggregated
information about a reporting entity’s effective tax rate reconciliation, as well as information related to income taxes paid to
enhance the transparency and decision usefulness of income tax disclosures. This ASU will be effective for the annual period ending December
31, 2025. The Company is currently evaluating the timing and impacts of adoption of this ASU.
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- DefinitionThe entire disclosure for all significant accounting policies of the reporting entity.
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v3.24.1.u1
LIQUIDITY
|
3 Months Ended |
Mar. 31, 2024 |
Liquidity |
|
LIQUIDITY |
NOTE
3—LIQUIDITY
As
of March 31, 2024, the Company had $1,417,000 of consolidated cash.
At
March 31, 2024, the Company had a negative working capital of $620,000. Its working capital includes $1,417,000 of cash and deferred
revenue of $3,823,000. Such deferred revenue does not require a significant cash outlay for the revenue to be recognized. Total deferred
revenue decreased by $556,000, from $5,584,000 at December 31, 2023 to $5,028,000 at March 31, 2024, as a result of the sales mix of
products sold. Based on the current products being sold, the Company expects continued decreases in the deferred revenue balance in the
foreseeable future. The balance of deferred hardware revenue at March 31, 2024 will continue to be amortized over the months remaining
in the three-year period since the hardware’s original date of shipment. Net cash decreased during the three-month period ended
March 31, 2024 by $32,000, with $43,000 used in operating activities, $2,000 used in investing activities, and $13,000 provided by financing
activities.
As
of May 7, 2024, the Company had cash of $1,455,000. The Company believes that such cash, plus the cash expected to be generated
from operations, will provide sufficient liquidity to finance the corporate activities of Acorn and operating activities of OmniMetrix
at their current level of operations for at least the twelve-month period from the issuance of these unaudited condensed consolidated
financial statements. The Company may, at some point, elect to obtain a new line of credit or other source of financing to fund additional
investments in the business. If the Company decides to pursue additional financing in the future, it may be in the form of a bank line,
a new loan or investment by others, an equity raise by Acorn which could then facilitate a loan by Acorn to OmniMetrix, or any combination
thereof. Whether alternative funds, such as third-party loans or investments, will be available at the time and on terms acceptable to
Acorn and OmniMetrix cannot be determined at this time.
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v3.24.1.u1
ALLOWANCE FOR CREDIT LOSSES
|
3 Months Ended |
Mar. 31, 2024 |
Receivables [Abstract] |
|
ALLOWANCE FOR CREDIT LOSSES |
NOTE
4—ALLOWANCE FOR CREDIT LOSSES
For
the Company, ASU 2016-13, “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments,”
applies to its contract assets and trade receivables. There are no expected or estimated credit losses on the Company’s contract
assets or its lease receivable based on the Company’s implementation of ASU 2016-13.
The
Company’s trade receivables primarily arise from the sale of our products to independent residential dealers, industrial distributors
and dealers, national and regional retailers, equipment distributors, and certain end users with payment terms generally ranging from
30 to 60 days. The Company evaluates the credit risk of a customer when extending credit based on a combination of various financial
and qualitative factors that may affect the customer’s ability to pay. These factors include the customer’s financial condition
and past payment experience.
The
Company maintains an allowance for credit losses, which represents an estimate of expected losses over the remaining contractual life
of its receivables considering current market conditions and estimates for supportable forecasts when appropriate. The Company measures
expected credit losses on its trade receivables on an entity-by-entity basis. The estimate of expected credit losses considers a historical
loss experience rate that is adjusted for delinquency trends, collection experience, and/or economic risk where appropriate. Additionally,
management develops a specific allowance for trade receivables known to have a high risk of expected future credit loss.
The
Company has historically experienced immaterial write-offs given the nature of the customers that receive credit. As of March 31, 2024,
the Company had gross receivables of $493,000 and an allowance for credit losses of $6,000.
The
following is a tabular reconciliation of the Company’s allowance for credit losses:
SCHEDULE
OF ALLOWANCES FOR CREDIT LOSSES
| |
March
31, 2024 | | |
December
31, 2023 | |
| |
As of | |
| |
March
31, 2024 | | |
December
31, 2023 | |
| |
(in thousands) | |
Balance at beginning of period | |
$ | 10 | | |
$ | 10 | |
Provision for credit losses adjustment | |
| (7 | ) | |
| 2 | |
Net credits (charge-offs) | |
| 3 | | |
| (2 | ) |
Balance at end of period | |
$ | 6 | | |
$ | 10 | |
|
X |
- DefinitionThe entire disclosure for allowance for credit losses.
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v3.24.1.u1
INVENTORY
|
3 Months Ended |
Mar. 31, 2024 |
Inventory Disclosure [Abstract] |
|
INVENTORY |
NOTE
5—INVENTORY
SCHEDULE
OF INVENTORY
| |
March
31, 2024 | | |
December
31, 2023 | |
| |
As of | |
| |
March
31, 2024 | | |
December
31, 2023 | |
| |
(in thousands) | |
Raw materials | |
$ | 720 | | |
$ | 904 | |
Finished goods | |
| 68 | | |
| 58 | |
Inventory net | |
$ | 788 | | |
$ | 962 | |
At
March 31, 2024 and December 31, 2023, the Company’s inventory reserve was $9,000 and $8,000, respectively.
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v3.24.1.u1
LEASES
|
3 Months Ended |
Mar. 31, 2024 |
Leases |
|
LEASES |
NOTE
6—LEASES
OmniMetrix
leases office space and office equipment under operating lease agreements. The office lease has an expiration date of September
30, 2025. The office equipment lease was
entered into in April 2019 and had a sixty-month term. This lease is currently month-to-month until the Company negotiates a new
term. Operating lease payments for the three-month periods ended March 31, 2024 and 2023 were $32,000 and
$31,000,
respectively. The present value of future minimum lease payments on non-cancelable operating leases as of March 31, 2024 using a
discount rate of 4.5%
is $190,000.
The 4.5%
discount rate used was the estimated incremental borrowing rate when the lease was entered into, which, as defined in ASC 842: Leases,
is the rate of interest that a lessee would have had to pay to borrow, on a collateralized basis, over a similar term and in a
similar economic environment, an amount equal to the lease payments.
Supplemental
cash flow information related to leases consisted of the following (in thousands):
SCHEDULE
OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES
| |
For the three months ending March 31, | |
| |
2024 | | |
2023 | |
Cash paid for operating lease liabilities | |
$ | 32 | | |
$ | 31 | |
Supplemental
balance sheet information related to leases consisted of the following:
SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO LEASES
| |
2024 | |
Weighted average remaining lease terms for operating leases | |
| 1.5 | |
The
table below reconciles the undiscounted future minimum lease payments under non-cancelable lease agreements having initial terms in excess
of one year to the total operating lease liabilities recognized on the unaudited condensed consolidated balance sheet as of March 31,
2024 (in thousands):
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS
| |
Year ended March 31, | |
2025 | |
$ | 129 | |
2026 | |
| 67 | |
Total undiscounted cash flows | |
| 196 | |
Less: Imputed interest | |
| (6 | ) |
Present value of operating lease liabilities (a) | |
$ | 190 | |
|
(a) |
Includes
current portion of $124,000 for operating leases. |
On
July 6, 2021, the Company entered into an agreement with King Industrial Realty, Inc., to sublease from the Company 1,900 square feet
of office space of the Company’s 21,000 square feet of office and production space in the Hamilton Mill Business Park located in
Buford, Georgia, for a monthly sublease payment of $2,375 (plus an annual escalator each year of 3%) which includes the base rent plus
a pro-rata share of utilities, property taxes and insurance. Fifty percent of any excess rent received above the per square foot amount
that the Company pays will be remitted to the Company’s landlord less the allocation of any shared expenses and leasehold improvements
specific to the sublease. During each of the three-month periods ended March 31, 2024 and 2023, after the offset of the investment in
leasehold improvements and other expenses related to the sublease, the Company paid its landlord $2,000 for its share of the sublease
profit since the lease commencement. The sublease commenced on October 1, 2021 and will run through September 30, 2025 which is the end
of the Company’s lease term with its landlord. Below are the future payments (in thousands) expected under the sublease net of
the estimated annual service cost of $2,750 (gross of the estimated amount expected to be remitted to our landlord):
SCHEDULE
OF SUBLEASES
| |
Year ended March 31, | |
2025 | |
$ | 29 | |
2026 | |
| 14 | |
Total undiscounted cash flows | |
$ | 43 | |
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v3.24.1.u1
COMMITMENTS AND CONTINGENCIES
|
3 Months Ended |
Mar. 31, 2024 |
Commitments and Contingencies Disclosure [Abstract] |
|
COMMITMENTS AND CONTINGENCIES |
NOTE
7—COMMITMENTS AND CONTINGENCIES
The
Company has $190,000 in operating lease obligations payable through 2026 and $622,000 in other contractual services . The contractual
services include $252,000 payable through March 31, 2025, $220,000 payable through March 31, 2026 and $150,000 payable through March
31, 2027. The Company also has $299,000 in open purchase order commitments payable through March 31, 2025.
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v3.24.1.u1
STOCKHOLDERS’ DEFICIT
|
3 Months Ended |
Mar. 31, 2024 |
Equity [Abstract] |
|
STOCKHOLDERS’ DEFICIT |
NOTE
8—STOCKHOLDERS’ DEFICIT
(a)
General
At
March 31, 2024, Acorn had 2,537,485 shares issued and 2,487,307 shares outstanding of its common stock, par value $0.01 per share. Holders
of outstanding common stock are entitled to receive dividends when and if declared by the Board and to share ratably in the assets of
the Company legally available for distribution in the event of a liquidation, dissolution or winding up of the Company.
The
Company is not authorized to issue preferred stock. Accordingly, no preferred stock is issued or outstanding.
(b)
Summary Employee Option Information
The
Company’s stock option plans provide for the grant to officers, directors and employees of options to purchase shares of common
stock. The purchase price may be paid in cash or, if the option is “in-the-money” at the end of the option term, it is automatically
exercised “net”. In a net exercise of an option, the Company does not require a payment of the exercise price of the option
from the optionee but reduces the number of shares of common stock issued upon the exercise of the option by the smallest number of whole
shares that has an aggregate fair market value equal to or in excess of the aggregate exercise price for the option shares covered by
the option exercised. Each option is exercisable for one share of the Company’s common stock. Most options expire within five to
ten years from the date of the grant, and generally vest over a three-year period from the date of the grant.
At
March 31, 2024, 68,869 options were available for grant under the Amended and Restated 2006 Stock Incentive Plan and no options were
available for grant under the 2006 Stock Option Plan for Non-Employee Directors. During the three-month
period ended March 31, 2024, 7,900 options were issued. The options were issued as follows: an aggregate of 2,500 to directors (excluding
the CEO), 2,200 to the CEO, 2,200 to the CFO and an aggregate of 1,000 to employees. In the three-month period ended March 31, 2024,
there were no grants to non-employees (other than the directors, CEO and CFO).
During
the three-month period ended March 31, 2024, 2,812 options were exercised. The Company utilized the Black-Scholes option-pricing model
to estimate fair value, utilizing the following assumptions for the respective years (all in weighted averages):
SCHEDULE
OF BLACK-SCHOLES OPTION PRICING ESTIMATE FAIR VALUE
| |
Number of Options (in shares) | | |
Weighted Average Exercise Price Per Share | | |
Weighted Average Remaining Contractual Life | | |
Aggregate Intrinsic Value | |
Outstanding at December 31, 2023 | |
| 71,893 | | |
$ | 6.41 | | |
| 3.8 years | | |
$ | 40,000 | |
Granted | |
| 7,900 | | |
| 6.08 | | |
| | | |
| | |
Exercised | |
| (2,812 | ) | |
| 5.12 | | |
| | | |
| | |
Forfeited or expired | |
| — | | |
| — | | |
| | | |
| | |
Outstanding at March 31, 2024 | |
| 76,981 | | |
$ | 6.42 | | |
| 4.0 years | | |
$ | 85,000 | |
Exercisable at March 31, 2024 | |
| 66,106 | | |
$ | 6.46 | | |
| 3.6 years | | |
$ | 74,000 | |
The
fair value of the options granted of $47,000 during the three-month period ended March 31, 2024 was estimated on the grant date using
the Black-Scholes option-pricing model with the following weighted average assumptions:
SCHEDULE
OF STOCK OPTIONS FAIR VALUE ASSUMPTIONS ESTIMATED USING BLACK-SCHOLES
Risk-free interest rate | |
| 3.92 | % |
Expected term of options | |
| 4.9 years | |
Expected annual volatility | |
| 194.1 | % |
Expected dividend yield | |
| — | % |
(c)
Stock Option Compensation Expense
Stock
option compensation expense included in selling, general and administrative expenses in the Company’s unaudited condensed consolidated
statements of operations was $27,000 and $17,000 for the three-month periods ended March 31, 2024 and 2023, respectively.
The
total compensation cost related to non-vested awards not yet recognized was $45,000 as of March 31, 2024 which will be recognized over
the next sixteen months.
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v3.24.1.u1
SEGMENT REPORTING
|
3 Months Ended |
Mar. 31, 2024 |
Segment Reporting [Abstract] |
|
SEGMENT REPORTING |
NOTE
9— SEGMENT REPORTING
As
of March 31, 2024, the Company operates in two reportable operating segments, both of which are performed through the Company’s
OmniMetrix subsidiary:
|
● |
Power
Generation (“PG”). OmniMetrix’s PG services provide wireless remote monitoring and control systems and IoT
applications for residential and commercial/industrial power generation equipment. This includes OmniMetrix’s AIRGuard product,
which remotely monitors and controls industrial air compressors, and its Smart Annunciator product, which is typically sold to commercial
customers that require a visual representation of the generator’s status and has a touchscreen display that indicates the current
state of that generator. |
|
|
|
|
● |
Cathodic
Protection (“CP”). OmniMetrix’s CP services provide remote monitoring and control products for cathodic protection
systems on gas pipelines serving the gas utilities market and pipeline operators. The CP product lineup includes solutions to remotely
monitor and control rectifiers, test stations and bonds. OmniMetrix also offers the industry’s first RADTM (Remote
AC Mitigation Disconnect) that mounts onto existing Solid-state Decouplers in the field and can remotely disconnect/connect these
AC mitigation tools, which can drastically reduce a company’s expense while increasing employee safety. |
The
Company’s reportable segments are strategic business units, offering different products and services, and are managed separately
as each business requires different technology and marketing strategies.
The
following tables represent segmented data for the three-month periods ended March 31, 2024 and 2023 (in thousands):
SUMMARY OF SEGMENTED DATA
| |
PG | | |
CP | | |
Total | |
Three months ended March 31, 2024: | |
| | | |
| | | |
| | |
Revenues from external customers | |
$ | 1,794 | | |
$ | 338 | | |
$ | 2,132 | |
Segment gross profit | |
| 1,398 | | |
| 193 | | |
| 1,591 | |
Depreciation and amortization | |
| 24 | | |
| 4 | | |
| 28 | |
Segment income (loss) before income taxes | |
$ | 416 | | |
$ | (18 | ) | |
$ | 398 | |
| |
| | | |
| | | |
| | |
Three months ended March 31, 2023: | |
| | | |
| | | |
| | |
Revenues from external customers | |
$ | 1,507 | | |
$ | 242 | | |
$ | 1,749 | |
Segment gross profit | |
| 1,179 | | |
| 137 | | |
| 1,316 | |
Depreciation and amortization | |
| 33 | | |
| 5 | | |
| 38 | |
Segment income (loss) before income taxes | |
$ | 199 | | |
$ | (48 | ) | |
$ | 151 | |
The
Company does not currently break out total assets by reportable segment as there is a high level of shared utilization between the segments.
Further, the Chief Decision Maker does not review the assets by segment.
Reconciliation
of Segment Net Income (Loss) to Consolidated Net Income (Loss) Before Income Taxes
SCHEDULE OF RECONCILIATION OF SEGMENT DATA TO CONSOLIDATED STATEMENT OF OPERATIONS
| |
2024 | | |
2023 | |
| |
Three months ended March 31, | |
| |
2024 | | |
2023 | |
| |
(in thousands) | |
Total net income before income taxes for reportable segments | |
$ | 398 | | |
$ | 151 | |
Unallocated cost of corporate headquarters | |
| (305 | ) | |
| (235 | ) |
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v3.24.1.u1
REVENUE
|
3 Months Ended |
Mar. 31, 2024 |
Schedule Of Deferred Charges Activity |
|
REVENUE |
NOTE
10—REVENUE
The
following table disaggregates the Company’s revenue for the three-month periods ended March 31, 2024 and 2023 (in thousands):
SCHEDULE OF DISAGGREGATES OF REVENUE
| |
Hardware | | |
Monitoring | | |
Total | |
Three months ended March 31, 2024: | |
| | | |
| | | |
| | |
PG Segment | |
$ | 753 | | |
$ | 1,041 | | |
$ | 1,794 | |
CP Segment | |
| 277 | | |
| 61 | | |
| 338 | |
Total Revenue | |
$ | 1,030 | | |
$ | 1,102 | | |
$ | 2,132 | |
| |
Hardware | | |
Monitoring | | |
Total | |
Three months ended March 31, 2023: | |
| | | |
| | | |
| | |
PG Segment | |
$ | 549 | | |
$ | 958 | | |
$ | 1,507 | |
CP Segment | |
| 176 | | |
| 66 | | |
| 242 | |
Total Revenue | |
$ | 725 | | |
$ | 1,024 | | |
$ | 1,749 | |
Deferred
revenue activity for the three-month period ended March 31, 2024 can be seen in the table below (in thousands):
SCHEDULE OF DEFERRED REVENUE ACTIVITY
| |
Hardware | | |
Monitoring | | |
Total | |
Balance at December 31, 2023 | |
$ | 2,965 | | |
$ | 2,619 | | |
$ | 5,584 | |
Additions during the period | |
| — | | |
| 1,081 | | |
| 1,081 | |
Recognized as revenue | |
| (535 | ) | |
| (1,102 | ) | |
| (1,637 | ) |
Balance at March 31, 2024 | |
$ | 2,430 | | |
$ | 2,598 | | |
$ | 5,028 | |
| |
| | | |
| | | |
| | |
Amounts to be recognized as revenue in the twelve-month-period ending: | |
| | | |
| | | |
| | |
March 31, 2025 | |
$ | 1,621 | | |
$ | 2,202 | | |
$ | 3,823 | |
March 31, 2026 | |
| 751 | | |
| 393 | | |
| 1,144 | |
March 31, 2027 and thereafter | |
| 58 | | |
| 3 | | |
| 61 | |
Total | |
$ | 2,430 | | |
$ | 2,598 | | |
$ | 5,028 | |
The
amount of hardware revenue recognized during the three-month period ended March 31, 2024 that was included in deferred revenue at the
beginning of the fiscal year was $535,000. The amount of monitoring revenue during the three-month period ended March 31, 2024 that was
included in deferred revenue at the beginning of the fiscal year was $954,000.
The
following table provides a reconciliation of the Company’s hardware revenue for the three-month periods ended March 31, 2024 and
2023 (in thousands):
SCHEDULE
OF RECONCILIATION OF HARDWARE REVENUE
Reconciliation of Hardware Revenue | |
2024 | | |
2023 | |
| |
Three months ended March 31, | |
Reconciliation of Hardware Revenue | |
2024 | | |
2023 | |
Amortization of deferred revenue | |
$ | 535 | | |
$ | 585 | |
Hardware sales (new product versions) | |
| 376 | | |
| — | |
Other accessories, services, shipping and miscellaneous charges | |
| 119 | | |
| 140 | |
Total hardware revenue | |
$ | 1,030 | | |
$ | 725 | |
Deferred
COGS relate only to the sale of equipment. Deferred COGS activity for the three-month period ended March 31, 2024 can be seen in the
table below (in thousands):
SCHEDULE
OF DEFERRED CHARGES ACTIVITY
| |
| | |
Balance at December 31, 2023 | |
$ | 1,285 | |
Additions, net of adjustments, during the period | |
| — | |
Recognized as cost of sales | |
| (235 | ) |
Balance at March 31, 2024 | |
$ | 1,050 | |
| |
| | |
Amounts to be recognized as COGS in the twelve-month-period ending: | |
| | |
March 31, 2025 | |
$ | 709 | |
March 31, 2026 | |
| 316 | |
March 31, 2027 and thereafter | |
| 25 | |
| |
$ | 1,050 | |
The
following table provides a reconciliation of the Company’s COGS expense for the three-month periods ended March 31, 2024 and 2023
(in thousands):
SCHEDULE
OF RECONCILIATION OF COGS EXPENSE
Reconciliation of COGS Expense | |
2024 | | |
2023 | |
| |
Three months ended March 31, | |
Reconciliation of COGS Expense | |
2024 | | |
2023 | |
Amortization of deferred COGS | |
$ | 235 | | |
$ | 268 | |
COGS of hardware sales (new product versions) | |
| 163 | | |
| — | |
Data costs for monitoring | |
| 62 | | |
| 75 | |
Other COGS of accessories, services, shipping and miscellaneous charges | |
| 81 | | |
| 90 | |
Total COGS expense | |
$ | 541 | | |
$ | 433 | |
The
following table provides a reconciliation of the Company’s sales commissions contract assets for the three-month period ended March
31, 2024 (in thousands):
SCHEDULE
OF SALES COMMISSIONS CONTRACT ASSETS
| |
Hardware | | |
Monitoring | | |
Total | |
Balance at December 31, 2023 | |
$ | 268 | | |
$ | 96 | | |
$ | 364 | |
Additions during the period | |
| — | | |
| 8 | | |
| 8 | |
Amortization of sales commissions | |
| (48 | ) | |
| (10 | ) | |
| (58 | ) |
Balance at March 31, 2024 | |
$ | 220 | | |
$ | 94 | | |
$ | 314 | |
The
capitalized sales commissions are included in other current assets ($184,000) and other assets ($130,000) in the Company’s unaudited
condensed consolidated balance sheet at March 31, 2024. The capitalized sales commissions are included in other current assets ($202,000)
and other assets ($162,000) in the Company’s condensed consolidated balance sheet at December 31, 2023.
Amounts
to be recognized as sales commission expense in the twelve-month-period ending (in thousands):
SCHEDULE
OF SALES COMMISSIONS EXPENSE
| |
| | |
March 31, 2025 | |
$ | 184 | |
March 31, 2026 | |
| 101 | |
March 31, 2027 and thereafter | |
| 29 | |
Total | |
$ | 314 | |
|
X |
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- DefinitionThe entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.
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v3.24.1.u1
RELATED PARTY BALANCES AND TRANSACTIONS
|
3 Months Ended |
Mar. 31, 2024 |
Related Party Transactions [Abstract] |
|
RELATED PARTY BALANCES AND TRANSACTIONS |
NOTE
11—RELATED PARTY BALANCES AND TRANSACTIONS
Officer
and Director Fees
The
Company recorded consulting service fees to officers of $134,000 and $130,000 for the three-month periods ended March 31, 2024 and 2023,
respectively, which is included in selling, general and administrative expenses.
The
Company recorded fees to directors of $18,000 and $15,000 for the three-month periods ended March 31, 2024 and 2023, respectively, which
is included in selling, general and administrative expenses.
|
X |
- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
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v3.24.1.u1
ACCOUNTING POLICIES (Policies)
|
3 Months Ended |
Mar. 31, 2024 |
Accounting Policies [Abstract] |
|
Use of Estimates in Preparation of Financial Statements |
Use
of Estimates in Preparation of Financial Statements
The
preparation of unaudited condensed consolidated financial statements requires management to make estimates and assumptions that affect
the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities as of the date of the unaudited
condensed consolidated financial statements, and the reported amounts of revenues and expenses during the reporting periods. Actual results
could differ from those estimates.
|
Concentrations of Credit Risk |
Concentrations
of Credit Risk
Financial
instruments, which potentially subject the Company to concentrations of credit risk, consist principally of cash and trade accounts receivable.
The Company’s cash was deposited with a U.S. bank and amounted to $1,417,000 at March 31, 2024. The Company does not believe there
is a significant risk of non-performance by its counterparties. For the three-month period ended March 31, 2024, there were no customers
that represented greater than 10% of the Company’s total invoiced sales. At March 31, 2024, the Company had one customer that represented
13% of our total accounts receivable which was subsequently collected in full. Approximately 25% of the accounts receivable at December
31, 2023 was due from one customer which was subsequently collected in full. Credit risk with respect to the balance of trade receivables
is generally diversified due to the number of entities comprising the Company’s customer base. Although we do not believe there
is significant risk of non-performance by these counterparties, any failures or defaults on their part could negatively impact the value
of our financial instruments and could have a material adverse effect on our business, operations or financial condition.
|
Inventory |
Inventory
Inventories
are comprised of components (raw materials), work-in-process and finished goods, which are measured at the lower of cost or net realizable
value.
Raw
materials inventory is generally comprised of radios, cables, antennas, and electrical components. Finished goods inventory consists
of fully assembled systems ready for final shipment to the customer. Costs are determined at cost of acquisition on a weighted average
basis and include all outside production and applicable shipping costs.
All
inventories are periodically reviewed to identify slow-moving and obsolete inventory. Management conducts an assessment at each reporting
period of the Company’s inventory reserve and writes-off inventory when the items are deemed obsolete.
|
Revenue Recognition |
Revenue
Recognition
The
Company’s revenue recognition policy is consistent with applicable revenue recognition guidance and interpretations. The core principle
of Accounting Standards Codification (“ASC”) 606, Revenue from Contracts
with Customers is to recognize revenue when promised goods or services are transferred to customers
in an amount that reflects the consideration that is expected to be received for those goods or services. ASC 606 defines a five-step
process to achieve this core principle, which includes: (1) identifying contracts with customers, (2) identifying performance obligations
within those contracts, (3) determining the transaction price, (4) allocating the transaction price to the performance obligation in
the contract, which may include an estimate of variable consideration, and (5) recognizing revenue when or as each performance obligation
is satisfied. The Company assesses whether payment terms are customary or extended in accordance with normal practice relative to the
market in which the sale is occurring. The Company’s sales arrangements generally include standard payment terms. These terms effectively
relate to all customers, products, and arrangements regardless of customer type, product mix or arrangement size. See Note 10, Revenue,
for further discussion.
Revenue
from sales of the hardware products that are distinct products are recorded when shipped while the revenue from sales of the hardware
products (product versions sold prior to September 1, 2023) that were not separable from the Company’s monitoring services was
deferred and amortized over the estimated unit life. Revenue from the prepayment of monitoring fees (generally paid twelve months in
advance) are recorded as deferred revenue upon receipt of payment from the customer and then amortized to revenue over the monitoring
service period. See Notes 9 and 10 for the disaggregation of the Company’s revenue for the periods presented.
Any
sales tax, value added tax, and other tax the Company collects concurrent with revenue producing activities are excluded from revenue.
|
Income Taxes |
Income
Taxes
The
Company and its subsidiaries are subject to U.S. federal income tax and income taxes imposed in the state and local jurisdictions where
it operates its businesses. Deferred income taxes are determined using the liability method. Deferred tax assets and liabilities are
recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets
and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to
apply to taxable income in the years in which these temporary differences are expected to be recovered or settled. The effect on deferred
tax assets and liabilities of a change in the tax rates is recognized in income in the period that includes the enactment date. In addition,
a valuation allowance is established to reduce any deferred tax asset for which it is determined that it is more likely than not that
some portion of the deferred tax asset will be realized. The income tax expense in the three-month period ended March 31, 2024 represents
the estimated state tax of various states on the 2023 income of OmniMetrix.
|
Basic and Diluted Net Income (Loss) Per Share |
Basic
and Diluted Net Income (Loss) Per Share
Basic
net income (loss) per share is computed by dividing the net income (loss) attributable to Acorn Energy, Inc. by the weighted average
number of shares outstanding during the period, excluding treasury stock. Diluted net income (loss) per share is computed by dividing
the net income (loss) by the weighted average number of shares outstanding plus the dilutive potential of common shares which would result
from the exercise of stock options and warrants. The dilutive effects of stock options and warrants are excluded from the computation
of diluted net income (loss) per share if doing so would be antidilutive.
The
combined weighted average number of options and warrants that were excluded from the computation of diluted net loss per share, as they
had an antidilutive effect, was 34,000 (which have a weighted average exercise price of $7.77) and 65,000 (which had a weighted average
exercise price of $6.56) for the three-month periods ended March 31, 2024 and 2023, respectively (as adjusted to account for the September
2023 1-for-16 reverse stock split).
The
following data represents the amounts used in computing earnings per share and the effect on net income (loss) and the weighted average
number of shares of dilutive potential common stock (as adjusted to account for the September 2023 1-for-16 reverse stock split) (in
thousands, except per share data):
SCHEDULE
OF EFFECT ON NET INCOME LOSS AND WEIGHTED AVERAGE NUMBER OF SHARES
| |
2024 | | |
2023 | |
| |
Three months ended March 31, | |
| |
2024 | | |
2023 | |
Net income (loss) attributable to common stockholders | |
$ | 65 | | |
$ | (85 | ) |
| |
| | | |
| | |
Weighted average shares outstanding: | |
| | | |
| | |
-Basic | |
| 2,486 | | |
| 2,483 | |
Add: Stock options | |
| 8 | | |
| — | |
-Diluted | |
| 2,494 | | |
| 2,483 | |
| |
| | | |
| | |
Basic and diluted net income (loss) per share | |
$ | 0.03 | | |
$ | (0.03 | ) |
|
Recent Accounting Pronouncements |
Recent
Accounting Pronouncements
In
November 2023, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2023-07, Segment Reporting
(Topic 280): Improvements to Reportable Segment Disclosures, to improve reportable segment disclosure requirements, primarily through
enhanced disclosures about significant segment expenses. ASU 2023-07 is effective for annual periods beginning after December 15, 2023
and interim periods beginning after December 15, 2024, and early application is permitted. The Company is currently assessing the impact
the adoption of ASU 2023-07 will have on its segment reporting disclosures.
In
December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires disaggregated
information about a reporting entity’s effective tax rate reconciliation, as well as information related to income taxes paid to
enhance the transparency and decision usefulness of income tax disclosures. This ASU will be effective for the annual period ending December
31, 2025. The Company is currently evaluating the timing and impacts of adoption of this ASU.
|
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v3.24.1.u1
ACCOUNTING POLICIES (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Accounting Policies [Abstract] |
|
SCHEDULE OF EFFECT ON NET INCOME LOSS AND WEIGHTED AVERAGE NUMBER OF SHARES |
The
following data represents the amounts used in computing earnings per share and the effect on net income (loss) and the weighted average
number of shares of dilutive potential common stock (as adjusted to account for the September 2023 1-for-16 reverse stock split) (in
thousands, except per share data):
SCHEDULE
OF EFFECT ON NET INCOME LOSS AND WEIGHTED AVERAGE NUMBER OF SHARES
| |
2024 | | |
2023 | |
| |
Three months ended March 31, | |
| |
2024 | | |
2023 | |
Net income (loss) attributable to common stockholders | |
$ | 65 | | |
$ | (85 | ) |
| |
| | | |
| | |
Weighted average shares outstanding: | |
| | | |
| | |
-Basic | |
| 2,486 | | |
| 2,483 | |
Add: Stock options | |
| 8 | | |
| — | |
-Diluted | |
| 2,494 | | |
| 2,483 | |
| |
| | | |
| | |
Basic and diluted net income (loss) per share | |
$ | 0.03 | | |
$ | (0.03 | ) |
|
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v3.24.1.u1
ALLOWANCE FOR CREDIT LOSSES (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Receivables [Abstract] |
|
SCHEDULE OF ALLOWANCES FOR CREDIT LOSSES |
The
following is a tabular reconciliation of the Company’s allowance for credit losses:
SCHEDULE
OF ALLOWANCES FOR CREDIT LOSSES
| |
March
31, 2024 | | |
December
31, 2023 | |
| |
As of | |
| |
March
31, 2024 | | |
December
31, 2023 | |
| |
(in thousands) | |
Balance at beginning of period | |
$ | 10 | | |
$ | 10 | |
Provision for credit losses adjustment | |
| (7 | ) | |
| 2 | |
Net credits (charge-offs) | |
| 3 | | |
| (2 | ) |
Balance at end of period | |
$ | 6 | | |
$ | 10 | |
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v3.24.1.u1
INVENTORY (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Inventory Disclosure [Abstract] |
|
SCHEDULE OF INVENTORY |
SCHEDULE
OF INVENTORY
| |
March
31, 2024 | | |
December
31, 2023 | |
| |
As of | |
| |
March
31, 2024 | | |
December
31, 2023 | |
| |
(in thousands) | |
Raw materials | |
$ | 720 | | |
$ | 904 | |
Finished goods | |
| 68 | | |
| 58 | |
Inventory net | |
$ | 788 | | |
$ | 962 | |
|
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v3.24.1.u1
LEASES (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Leases |
|
SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES |
Supplemental
cash flow information related to leases consisted of the following (in thousands):
SCHEDULE
OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES
| |
For the three months ending March 31, | |
| |
2024 | | |
2023 | |
Cash paid for operating lease liabilities | |
$ | 32 | | |
$ | 31 | |
|
SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO LEASES |
Supplemental
balance sheet information related to leases consisted of the following:
SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO LEASES
| |
2024 | |
Weighted average remaining lease terms for operating leases | |
| 1.5 | |
|
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS |
The
table below reconciles the undiscounted future minimum lease payments under non-cancelable lease agreements having initial terms in excess
of one year to the total operating lease liabilities recognized on the unaudited condensed consolidated balance sheet as of March 31,
2024 (in thousands):
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS
| |
Year ended March 31, | |
2025 | |
$ | 129 | |
2026 | |
| 67 | |
Total undiscounted cash flows | |
| 196 | |
Less: Imputed interest | |
| (6 | ) |
Present value of operating lease liabilities (a) | |
$ | 190 | |
|
(a) |
Includes
current portion of $124,000 for operating leases. |
|
SCHEDULE OF SUBLEASES |
SCHEDULE
OF SUBLEASES
| |
Year ended March 31, | |
2025 | |
$ | 29 | |
2026 | |
| 14 | |
Total undiscounted cash flows | |
$ | 43 | |
|
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v3.24.1.u1
STOCKHOLDERS’ DEFICIT (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Equity [Abstract] |
|
SCHEDULE OF BLACK-SCHOLES OPTION PRICING ESTIMATE FAIR VALUE |
SCHEDULE
OF BLACK-SCHOLES OPTION PRICING ESTIMATE FAIR VALUE
| |
Number of Options (in shares) | | |
Weighted Average Exercise Price Per Share | | |
Weighted Average Remaining Contractual Life | | |
Aggregate Intrinsic Value | |
Outstanding at December 31, 2023 | |
| 71,893 | | |
$ | 6.41 | | |
| 3.8 years | | |
$ | 40,000 | |
Granted | |
| 7,900 | | |
| 6.08 | | |
| | | |
| | |
Exercised | |
| (2,812 | ) | |
| 5.12 | | |
| | | |
| | |
Forfeited or expired | |
| — | | |
| — | | |
| | | |
| | |
Outstanding at March 31, 2024 | |
| 76,981 | | |
$ | 6.42 | | |
| 4.0 years | | |
$ | 85,000 | |
Exercisable at March 31, 2024 | |
| 66,106 | | |
$ | 6.46 | | |
| 3.6 years | | |
$ | 74,000 | |
|
SCHEDULE OF STOCK OPTIONS FAIR VALUE ASSUMPTIONS ESTIMATED USING BLACK-SCHOLES |
The
fair value of the options granted of $47,000 during the three-month period ended March 31, 2024 was estimated on the grant date using
the Black-Scholes option-pricing model with the following weighted average assumptions:
SCHEDULE
OF STOCK OPTIONS FAIR VALUE ASSUMPTIONS ESTIMATED USING BLACK-SCHOLES
Risk-free interest rate | |
| 3.92 | % |
Expected term of options | |
| 4.9 years | |
Expected annual volatility | |
| 194.1 | % |
Expected dividend yield | |
| — | % |
|
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v3.24.1.u1
SEGMENT REPORTING (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Segment Reporting [Abstract] |
|
SUMMARY OF SEGMENTED DATA |
The
following tables represent segmented data for the three-month periods ended March 31, 2024 and 2023 (in thousands):
SUMMARY OF SEGMENTED DATA
| |
PG | | |
CP | | |
Total | |
Three months ended March 31, 2024: | |
| | | |
| | | |
| | |
Revenues from external customers | |
$ | 1,794 | | |
$ | 338 | | |
$ | 2,132 | |
Segment gross profit | |
| 1,398 | | |
| 193 | | |
| 1,591 | |
Depreciation and amortization | |
| 24 | | |
| 4 | | |
| 28 | |
Segment income (loss) before income taxes | |
$ | 416 | | |
$ | (18 | ) | |
$ | 398 | |
| |
| | | |
| | | |
| | |
Three months ended March 31, 2023: | |
| | | |
| | | |
| | |
Revenues from external customers | |
$ | 1,507 | | |
$ | 242 | | |
$ | 1,749 | |
Segment gross profit | |
| 1,179 | | |
| 137 | | |
| 1,316 | |
Depreciation and amortization | |
| 33 | | |
| 5 | | |
| 38 | |
Segment income (loss) before income taxes | |
$ | 199 | | |
$ | (48 | ) | |
$ | 151 | |
|
SCHEDULE OF RECONCILIATION OF SEGMENT DATA TO CONSOLIDATED STATEMENT OF OPERATIONS |
Reconciliation
of Segment Net Income (Loss) to Consolidated Net Income (Loss) Before Income Taxes
SCHEDULE OF RECONCILIATION OF SEGMENT DATA TO CONSOLIDATED STATEMENT OF OPERATIONS
| |
2024 | | |
2023 | |
| |
Three months ended March 31, | |
| |
2024 | | |
2023 | |
| |
(in thousands) | |
Total net income before income taxes for reportable segments | |
$ | 398 | | |
$ | 151 | |
Unallocated cost of corporate headquarters | |
| (305 | ) | |
| (235 | ) |
|
X |
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v3.24.1.u1
REVENUE (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Schedule Of Deferred Charges Activity |
|
SCHEDULE OF DISAGGREGATES OF REVENUE |
The
following table disaggregates the Company’s revenue for the three-month periods ended March 31, 2024 and 2023 (in thousands):
SCHEDULE OF DISAGGREGATES OF REVENUE
| |
Hardware | | |
Monitoring | | |
Total | |
Three months ended March 31, 2024: | |
| | | |
| | | |
| | |
PG Segment | |
$ | 753 | | |
$ | 1,041 | | |
$ | 1,794 | |
CP Segment | |
| 277 | | |
| 61 | | |
| 338 | |
Total Revenue | |
$ | 1,030 | | |
$ | 1,102 | | |
$ | 2,132 | |
| |
Hardware | | |
Monitoring | | |
Total | |
Three months ended March 31, 2023: | |
| | | |
| | | |
| | |
PG Segment | |
$ | 549 | | |
$ | 958 | | |
$ | 1,507 | |
CP Segment | |
| 176 | | |
| 66 | | |
| 242 | |
Total Revenue | |
$ | 725 | | |
$ | 1,024 | | |
$ | 1,749 | |
|
SCHEDULE OF DEFERRED REVENUE ACTIVITY |
Deferred
revenue activity for the three-month period ended March 31, 2024 can be seen in the table below (in thousands):
SCHEDULE OF DEFERRED REVENUE ACTIVITY
| |
Hardware | | |
Monitoring | | |
Total | |
Balance at December 31, 2023 | |
$ | 2,965 | | |
$ | 2,619 | | |
$ | 5,584 | |
Additions during the period | |
| — | | |
| 1,081 | | |
| 1,081 | |
Recognized as revenue | |
| (535 | ) | |
| (1,102 | ) | |
| (1,637 | ) |
Balance at March 31, 2024 | |
$ | 2,430 | | |
$ | 2,598 | | |
$ | 5,028 | |
| |
| | | |
| | | |
| | |
Amounts to be recognized as revenue in the twelve-month-period ending: | |
| | | |
| | | |
| | |
March 31, 2025 | |
$ | 1,621 | | |
$ | 2,202 | | |
$ | 3,823 | |
March 31, 2026 | |
| 751 | | |
| 393 | | |
| 1,144 | |
March 31, 2027 and thereafter | |
| 58 | | |
| 3 | | |
| 61 | |
Total | |
$ | 2,430 | | |
$ | 2,598 | | |
$ | 5,028 | |
|
SCHEDULE OF RECONCILIATION OF HARDWARE REVENUE |
The
following table provides a reconciliation of the Company’s hardware revenue for the three-month periods ended March 31, 2024 and
2023 (in thousands):
SCHEDULE
OF RECONCILIATION OF HARDWARE REVENUE
Reconciliation of Hardware Revenue | |
2024 | | |
2023 | |
| |
Three months ended March 31, | |
Reconciliation of Hardware Revenue | |
2024 | | |
2023 | |
Amortization of deferred revenue | |
$ | 535 | | |
$ | 585 | |
Hardware sales (new product versions) | |
| 376 | | |
| — | |
Other accessories, services, shipping and miscellaneous charges | |
| 119 | | |
| 140 | |
Total hardware revenue | |
$ | 1,030 | | |
$ | 725 | |
|
SCHEDULE OF DEFERRED CHARGES ACTIVITY |
Deferred
COGS relate only to the sale of equipment. Deferred COGS activity for the three-month period ended March 31, 2024 can be seen in the
table below (in thousands):
SCHEDULE
OF DEFERRED CHARGES ACTIVITY
| |
| | |
Balance at December 31, 2023 | |
$ | 1,285 | |
Additions, net of adjustments, during the period | |
| — | |
Recognized as cost of sales | |
| (235 | ) |
Balance at March 31, 2024 | |
$ | 1,050 | |
| |
| | |
Amounts to be recognized as COGS in the twelve-month-period ending: | |
| | |
March 31, 2025 | |
$ | 709 | |
March 31, 2026 | |
| 316 | |
March 31, 2027 and thereafter | |
| 25 | |
| |
$ | 1,050 | |
|
SCHEDULE OF RECONCILIATION OF COGS EXPENSE |
The
following table provides a reconciliation of the Company’s COGS expense for the three-month periods ended March 31, 2024 and 2023
(in thousands):
SCHEDULE
OF RECONCILIATION OF COGS EXPENSE
Reconciliation of COGS Expense | |
2024 | | |
2023 | |
| |
Three months ended March 31, | |
Reconciliation of COGS Expense | |
2024 | | |
2023 | |
Amortization of deferred COGS | |
$ | 235 | | |
$ | 268 | |
COGS of hardware sales (new product versions) | |
| 163 | | |
| — | |
Data costs for monitoring | |
| 62 | | |
| 75 | |
Other COGS of accessories, services, shipping and miscellaneous charges | |
| 81 | | |
| 90 | |
Total COGS expense | |
$ | 541 | | |
$ | 433 | |
|
SCHEDULE OF SALES COMMISSIONS CONTRACT ASSETS |
The
following table provides a reconciliation of the Company’s sales commissions contract assets for the three-month period ended March
31, 2024 (in thousands):
SCHEDULE
OF SALES COMMISSIONS CONTRACT ASSETS
| |
Hardware | | |
Monitoring | | |
Total | |
Balance at December 31, 2023 | |
$ | 268 | | |
$ | 96 | | |
$ | 364 | |
Additions during the period | |
| — | | |
| 8 | | |
| 8 | |
Amortization of sales commissions | |
| (48 | ) | |
| (10 | ) | |
| (58 | ) |
Balance at March 31, 2024 | |
$ | 220 | | |
$ | 94 | | |
$ | 314 | |
|
SCHEDULE OF SALES COMMISSIONS EXPENSE |
Amounts
to be recognized as sales commission expense in the twelve-month-period ending (in thousands):
SCHEDULE
OF SALES COMMISSIONS EXPENSE
| |
| | |
March 31, 2025 | |
$ | 184 | |
March 31, 2026 | |
| 101 | |
March 31, 2027 and thereafter | |
| 29 | |
Total | |
$ | 314 | |
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LIQUIDITY (Details Narrative) - USD ($)
|
3 Months Ended |
12 Months Ended |
|
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
May 07, 2024 |
Cash |
$ 1,417,000
|
|
|
|
Working capital |
620,000
|
|
|
|
Deferred revenue |
3,823,000
|
|
$ 4,034,000
|
|
Total deferred revenue decreased |
(556,000)
|
$ 45,000
|
|
|
Increase decrease in net cash |
32,000
|
104,000
|
|
|
Net cash used in operating activities |
43,000
|
83,000
|
|
|
Net cash used in investing activities |
2,000
|
26,000
|
|
|
Net cash used in financing activities |
13,000
|
$ 5,000
|
|
|
Cash |
1,417,000
|
|
1,449,000
|
|
Subsequent Event [Member] |
|
|
|
|
Cash |
|
|
|
$ 1,455,000
|
Maximum [Member] |
|
|
|
|
Total deferred revenue decreased |
|
|
$ 5,584,000
|
|
Minimum [Member] |
|
|
|
|
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LEASES (Details Narrative)
|
|
3 Months Ended |
Jul. 06, 2021
USD ($)
ft²
|
Mar. 31, 2024
USD ($)
|
Mar. 31, 2023
USD ($)
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
Lessee, Operating Lease, Discount Rate |
|
|
4.50%
|
|
Operating Lease, Liability |
[1] |
|
$ 190,000
|
|
Sublease payment |
|
$ 2,375
|
|
|
Leasehold Improvements, Gross |
|
|
$ 2,000
|
|
Annual service cost |
|
$ 2,750
|
|
|
King Industrial Reality Inc [Member] |
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
Office and production space | ft² |
|
1,900
|
|
|
King Industrial Realty Inc [Member] |
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
Office and production space | ft² |
|
21,000
|
|
|
Operating Lease Agreements [Member] | Omni Metrix Holdings, Inc. [Member] |
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
Lease Expiration Date |
|
|
Sep. 30, 2025
|
|
Operating Lease, Payments |
|
|
$ 32,000
|
$ 31,000
|
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v3.24.1.u1
COMMITMENTS AND CONTINGENCIES (Details Narrative)
|
3 Months Ended |
Mar. 31, 2024
USD ($)
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
Operating lease obligations payable |
$ 190,000
|
[1] |
Master Services Agreement [Member] |
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
Operating lease obligations payable |
190,000
|
|
Operating leases and contractual services |
622,000
|
|
Contractual services, year one |
252,000
|
|
Contractual services, year two |
220,000
|
|
Contractual services, year three |
150,000
|
|
Commitment payable |
$ 299,000
|
|
|
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v3.24.1.u1
SCHEDULE OF BLACK-SCHOLES OPTION PRICING ESTIMATE FAIR VALUE (Details) - USD ($)
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2024 |
Dec. 31, 2023 |
Equity [Abstract] |
|
|
Number of Options (in shares), Outstanding at beginning of year |
71,893
|
|
Weighted Average Exercise Price Per Share, Outstanding at beginning of year |
$ 6.41
|
|
Weighted average remaining contractual life at end |
4 years
|
3 years 9 months 18 days
|
Aggregate intrinsic value at beginning of year |
$ 40,000
|
|
Number of Options (in shares), Granted |
7,900
|
|
Weighted Average Exercise Price Per Share, Granted |
$ 6.08
|
|
Number of Options (in shares), Exercised |
(2,812)
|
|
Weighted Average Exercise Price Per Share, Exercised |
$ 5.12
|
|
Number of Options (in shares), Forfeited or expired |
|
|
Weighted Average Exercise Price Per Share, Forfeited or expired |
|
|
Number of Options (in shares), Outstanding at end of year |
76,981
|
71,893
|
Weighted Average Exercise Price Per Share, Outstanding at end of year |
$ 6.42
|
$ 6.41
|
Aggregate intrinsic value at end of year |
$ 85,000
|
$ 40,000
|
Number of Options (in shares), Exercisable at end of year |
66,106
|
|
Weighted Average Exercise Price Per Share, Exercisable at end of year |
$ 6.46
|
|
Weighted average remaining contractual life at exercisable at end of year |
3 years 7 months 6 days
|
|
Aggregate intrinsic value, Exercisable at end of year |
$ 74,000
|
|
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v3.24.1.u1
STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)
|
3 Months Ended |
|
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
Common stock, shares issued |
2,537,485
|
|
2,534,969
|
Common stock, shares outstanding |
2,487,307
|
|
2,484,791
|
Common stock, par value |
$ 0.01
|
|
$ 0.01
|
Number of options granted during period |
7,900
|
|
|
Number of options exercisable |
$ 74,000
|
|
|
Compensation cost, non-vested awards not yet recognized |
45,000
|
|
|
Selling, General and Administrative Expenses [Member] |
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
Stock based compensation expense |
27,000
|
$ 17,000
|
|
Options Held [Member] |
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
Number of options exercisable |
$ 2,812
|
|
|
Share-Based Payment Arrangement, Employee [Member] |
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
Number of options granted during period |
1,000
|
|
|
Share-Based Payment Arrangement, Nonemployee [Member] |
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
Number of options granted during period |
0
|
|
|
Non-Employee Directors [Member] |
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
Number of options granted during period |
7,900
|
|
|
Director [Member] |
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
Number of options granted during period |
2,500
|
|
|
Chief Executive Officer [Member] |
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
Number of options granted during period |
2,200
|
|
|
Chief Financial Officer [Member] |
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
Number of options granted during period |
2,200
|
|
|
Amended and Restated 2006 Stock Incentive Plan [Member] |
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
Number of options available for grant |
68,869
|
|
|
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SUMMARY OF SEGMENTED DATA (Details) - USD ($) $ in Thousands |
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Segment Reporting Information [Line Items] |
|
|
Revenue from external customers |
$ 2,132
|
$ 1,749
|
Segment gross profit |
1,591
|
1,316
|
Depreciation and amortization |
28
|
38
|
Segment income (loss) before income taxes |
398
|
151
|
PG [Member] |
|
|
Segment Reporting Information [Line Items] |
|
|
Revenue from external customers |
1,794
|
1,507
|
Segment gross profit |
1,398
|
1,179
|
Depreciation and amortization |
24
|
33
|
Segment income (loss) before income taxes |
416
|
199
|
CP [Member] |
|
|
Segment Reporting Information [Line Items] |
|
|
Revenue from external customers |
338
|
242
|
Segment gross profit |
193
|
137
|
Depreciation and amortization |
4
|
5
|
Segment income (loss) before income taxes |
$ (18)
|
$ (48)
|
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SCHEDULE OF DISAGGREGATES OF REVENUE (Details) - USD ($) $ in Thousands |
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Total Revenue |
$ 2,132
|
$ 1,749
|
PG [Member] |
|
|
Total Revenue |
1,794
|
1,507
|
CP [Member] |
|
|
Total Revenue |
338
|
242
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Hardware [Member] |
|
|
Total Revenue |
1,030
|
725
|
Hardware [Member] | PG [Member] |
|
|
Total Revenue |
753
|
549
|
Hardware [Member] | CP [Member] |
|
|
Total Revenue |
277
|
176
|
Monitoring [Member] |
|
|
Total Revenue |
1,102
|
1,024
|
Monitoring [Member] | PG [Member] |
|
|
Total Revenue |
1,041
|
958
|
Monitoring [Member] | CP [Member] |
|
|
Total Revenue |
$ 61
|
$ 66
|
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SCHEDULE OF DEFERRED REVENUE ACTIVITY (Details) $ in Thousands |
3 Months Ended |
Mar. 31, 2024
USD ($)
|
Balance at December 31, 2023 |
$ 5,584
|
Additions during the period |
1,081
|
Recognized as revenue |
(1,637)
|
Total |
5,028
|
March 31, 2025 |
3,823
|
March 31, 2026 |
1,144
|
March 31, 2027 and thereafter |
61
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|
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|
Recognized as revenue |
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2,430
|
March 31, 2025 |
1,621
|
March 31, 2026 |
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March 31, 2027 and thereafter |
58
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|
Balance at December 31, 2023 |
2,619
|
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1,081
|
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(1,102)
|
Total |
2,598
|
March 31, 2025 |
2,202
|
March 31, 2026 |
393
|
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$ 3
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SCHEDULE OF DEFERRED CHARGES ACTIVITY (Details) $ in Thousands |
3 Months Ended |
Mar. 31, 2024
USD ($)
|
Schedule Of Deferred Charges Activity |
|
Balance at December 31, 2023 |
$ 1,285
|
Additions, net of adjustments, during the period |
|
Recognized as cost of sales |
(235)
|
Balance at March 31, 2024 |
1,050
|
March 31, 2025 |
709
|
March 31, 2026 |
316
|
March 31, 2027 and thereafter |
25
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REVENUE (Details Narrative) - USD ($)
|
3 Months Ended |
|
|
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2024 |
Dec. 31, 2023 |
Revenue |
$ 2,132,000
|
$ 1,749,000
|
|
|
Other current assets |
285,000
|
|
|
$ 280,000
|
Capitalized Sales Commissions [Member] |
|
|
|
|
Other current assets |
184,000
|
|
|
202,000
|
Other assets |
|
130,000
|
|
$ 162,000
|
Other Revenue Related to Accessories, Repairs and Other Miscellaneous Charges [Member] |
|
|
|
|
Revenue |
535,000
|
|
|
|
Monitoring [Member] |
|
|
|
|
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$ 1,102,000
|
$ 1,024,000
|
|
|
Deferred revenue recognized |
|
|
$ 954,000
|
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