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GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - Schedule of Intangible Assets - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Gross	$ 203,437	$ 165,210
Intangible Asset, Accumulated Amortization	(115,526)	(96,096)
Intangible Asset, Net	87,911	$ 69,114
Finite-lived Intangible Assets Acquired	$ 38,227
Finite-Lived Intangible Asset, Useful Life	8 years 2 months 12 days	8 years 3 months 18 days
Developed Technology Rights
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Gross	$ 19,501	$ 15,201
Intangible Asset, Accumulated Amortization	(12,348)	(11,201)
Intangible Asset, Net	7,153	$ 4,000
Finite-lived Intangible Assets Acquired	$ 4,300
Finite-Lived Intangible Asset, Useful Life	6 years 7 months 6 days	6 years 6 months
Customer Lists
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Gross	$ 182,024	$ 148,097
Intangible Asset, Accumulated Amortization	(101,343)	(83,074)
Intangible Asset, Net	80,681	65,023
Finite-lived Intangible Assets Acquired	33,927
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Gross	880	880
Intangible Asset, Accumulated Amortization	(880)	(880)
Intangible Asset, Net	0	$ 0
Finite-lived Intangible Assets Acquired	$ 0
Finite-Lived Intangible Asset, Useful Life	4 years 3 months 18 days	4 years 3 months 18 days
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Gross	$ 1,032	$ 1,032
Intangible Asset, Accumulated Amortization	(955)	(941)
Intangible Asset, Net	77	$ 91
Finite-lived Intangible Assets Acquired	$ 0
Finite-Lived Intangible Asset, Useful Life	5 years 2 months 12 days	5 years 2 months 12 days
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	8 years 6 months	8 years 7 months 6 days

DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION, AND SIGNIFICANT ACCOUNTING POLICIES DESCRIPTION OF BUSINESS Asure Software, Inc. (“Asure”, the “Company”, “we” and “our”), a Delaware corporation, is a provider of cloud-based Human Capital Management (“HCM”) software solutions delivered as Software-as-a-Service (“SaaS”) to businesses of all sizes. We offer human resources (“HR”) tools necessary to build a thriving workforce, provide the resources to stay compliant with dynamic federal, state, and local tax jurisdictions and their respective labor laws, freeing cash flows so these businesses can spend their financial capital on growing their businesses rather than administrative overhead that can impede growth. Our solutions also provide new ways for employers to connect with their employees and strengthen relationships with their talent. At the core of our offering is the Asure HCM platform—a SaaS-based system that includes Payroll & Tax filing, HR management tools, Time & Attendance software, Recruiting, and Benefits Administration. This platform serves as the foundation for delivering both our core software and a range of complementary, technology-enabled services. These include AsureMarketplace™, which automates data exchange between our HCM system and third-party providers to increase efficiency, accuracy, and breadth of services. Our HR Compliance services combine expert guidance with scalable digital delivery. AsurePay™, our payroll card, which we provide in association with our partners, offers employees fast, secure access to earned wages. Additionally, through our licensed brokerage, we offer Insurance Services that help employers manage benefits and reduce administrative costs. We deliver our solutions directly and through a national network of Reseller Partners. We strive to be the most trusted HCM resource. Our solutions solve three primary challenges that prevent businesses from growing: HR complexity, allocation of human and financial capital, and the ability to build great teams. We sell our solutions through both direct and partner channels. We supplement our direct sales efforts with partner programs that afford us access to opportunities in various geographic and industry niches. Asure has two types of partners: Reseller Partners that white label our products while providing value-added services to their clients (our indirect clients) and Referral Partners that provide us with client leads but do not resell our solutions. We have and will continue to invest in research and development to expand our solutions. Our solutions reduce the administrative burden on employers and increase employee productivity while managing the employment lifecycle. The Asure HCM suite includes eight product lines: Asure Payroll & Tax, Asure HR Compliance, Asure Time & Attendance, AsureRecruiting™, Asure Insurance and Benefits Administration, AsurePay™, Asure Tax Management Solutions, and AsureMarketplace™ . We develop, market, sell and support our offerings nationwide through our principal office in Austin, Texas, and from our processing hubs in Alabama, California, Florida, Georgia, New Jersey, New York, North Carolina, Ohio, South Dakota, Tennessee, Texas, Virginia, and Vermont. PRINCIPLES OF CONSOLIDATION We have prepared our Consolidated Financial Statements in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and have included the accounts of our wholly owned subsidiaries. We have eliminated all intercompany transactions and balances in consolidation. REPORTABLE SEGMENTS Our chief operating decision maker is our Chairman and Chief Executive Officer, Patrick Goepel, who reviews financial information presented on a company-wide basis. Thus, in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 280, we determined that we have a single reportable segment that primarily derives its revenue in the United States by providing payroll services to customers. USE OF ESTIMATES Preparation of the Consolidated Financial Statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of the assets and liabilities, the disclosure of contingent assets and liabilities at the date of the Consolidated Financial Statements and the reported amounts of revenues and expenses during the reporting period. These estimates are subjective in nature and involve judgments. The more significant estimates made by management include the useful lives of customer-related long-lived assets and the fair value of assets acquired and liabilities assumed during business acquisitions. We base our estimates on historical experience and on various other assumptions management believes reasonable under the given circumstances. These estimates could be materially different under different conditions and assumptions. CONTINGENCIES Although we have been, are, and in the future may be, the defendant or plaintiff in various actions arising in the normal course of business, as of December 31, 2025, we were not currently a party to any material legal proceedings. RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS In December 2023, the FASB issued ASU No. 2023-09, Improvements to Income Tax Disclosures (Topic 740), which requires companies to disaggregate information about their effective tax rate reconciliation as well as information on income taxes paid. The standard applies to all entities subject to income taxes. The standard becomes effective for public entities for annual periods beginning after December 15, 2024. We adopted this standard prospectively for the annual period ended December 31, 2025. This guidance did not have an impact on our financial position, results of operations, or cash flows, although it did result in expanded reportable disclosures. See Note 10 — Income Taxes in the accompanying notes to the consolidated financial statements for further detail. In July 2025, the FASB issued ASU No. 2025-05, Measurement of Credit Losses for Accounts Receivable and Contract Assets, which provides a practical expedient to assume that, for estimating expected credit losses, current conditions as of the balance sheet date will remain constant through the remaining life of the assets. The practical expedient is available to all entities. The standard becomes effective for all entities for annual periods beginning after December 15, 2025. We are currently evaluating this standard and the potential effects of these changes to our consolidated financial statements. CASH, CASH EQUIVALENTS, AND RESTRICTED CASH We consider all highly liquid investments with maturities of 90 days or less to be cash equivalents. Cash equivalents include investments in an institutional money market fund, which invests in U.S. Treasury bills, notes and bonds, and/or repurchase agreements, backed by such obligations. Carrying value approximates fair value. Restricted cash consists of cash balances which are restricted as to withdrawal or usage. As of December 31, 2025, we had no restricted cash. INVENTORIES Our inventories consist primarily of finished goods and are stated at the lower of cost or net realizable value with cost determined on an average cost basis. Items included in costs of inventory consist of labor, material, overhead costs, freight in, and additional transactions costs such as taxes and tariffs. We periodically assess the value of our inventory for decreases in value due to obsolescence. Included in this evaluation is our assessment of product demand, estimated future sales, and our plans for our products in the future. Provisions are made if the cost of inventories exceeds their net realizable value and is charged to cost of sales. We did not recognize any provision for the years ended December 31, 2025 and 2024. INVESTMENTS Available-for-sale securities are carried at fair value, with the unrealized gains and losses reported in accumulated other comprehensive loss. The amortized cost of debt securities is adjusted for amortization of premiums and accretion of discounts to maturity. The amortization of premiums and accretion of discounts is included in interest income. Realized gains and losses and declines in value judged to be credit losses, if any, on available-for-sale securities are included in other income, net. The cost of securities sold is based on the specific identification method. Interest and dividends on securities classified as available-for-sale are included in interest income. FUNDS HELD FOR CLIENTS Funds held for clients represent assets that are held for the purpose of satisfying the obligations to remit funds relating to our payroll and payroll tax filing services and are classified as client fund obligations on our Consolidated Balance Sheets. Funds held for clients are held in demand deposit or brokerage accounts at financial institutions and are classified as a current asset on our Consolidated Balance Sheets. Client fund obligations represent our contractual obligations to remit funds to satisfy clients’ payroll and tax payment obligations and are recorded on the Consolidated Balance Sheets at the time that we impound funds from clients. The client fund obligations represent liabilities that will be repaid within one year of the balance sheet date. We have reported client fund obligations as a current liability on the Consolidated Balance Sheets. FAIR VALUE OF FINANCIAL INSTRUMENTS We apply the authoritative guidance on fair value measurements for financial assets and liabilities that are measured at fair value on a recurring basis, and non-financial assets and liabilities such as goodwill, intangible assets and property and equipment that are measured at fair value on a non-recurring basis. CONCENTRATION OF CREDIT RISK Cash and cash equivalents are deposited at various area banks, which at times may exceed federally insured limits. We monitor the viability of the banking institutions carrying our assets on a regular basis and have the ability to transfer cash to various institutions during times of risk. We have not experienced any losses related to these cash balances and believe our credit risk to be minimal. ACCOUNTS RECEIVABLE, NET We grant credit to customers in the ordinary course of business, exposing us to the credit risk of our customers. In the course of our sales to customers, we may encounter difficulty collecting accounts receivable. We limit concentrations of credit risk related to our trade accounts receivable due to our large number of customers, including third-party resellers, and their dispersion across several industries and geographic areas. We perform ongoing credit evaluations of our customers and maintain reserves for potential credit losses. We require advanced payments or secured transactions when deemed necessary. We review potential customers’ credit ratings to evaluate customers’ ability to pay an obligation within the payment term, which is usually net thirty days. If we receive reasonable assurance of payment and know of no barriers to legally enforce the payment obligation, we may extend credit to customers. We place accounts on “Credit Hold” if a placed order exceeds the credit limit or sooner if circumstances warrant. We follow our credit policy consistently and routinely monitor our delinquent accounts for indications of collectability. We maintain an allowance for credit losses at an amount we estimate to be sufficient to provide adequate protection against credit losses resulting from extending credit to our customers. We base this allowance and our expected credit loss estimates, in the aggregate, on historical collection experience, age of receivables, general economic conditions and reasonable and supportable forecasts concerning the future. The allowance for credit losses also considers the need for specific customer reserves based on the customer’s payment experience, credit worthiness and age of receivable balances. Our bad debts have been within management expectations. Refer to Note 7 — Contracts with Customers and Revenue Concentration for details on our accounts receivable and allowance for credit losses. PROPERTY AND EQUIPMENT We record property and equipment, including software, furniture and equipment, at cost less accumulated depreciation. We record depreciation using the straight-line method over the estimated economic useful lives of the assets, which range from two to five years. Property and equipment also includes leasehold improvements which we record at cost less accumulated amortization. We record amortization of leasehold improvements using the straight-line method over the shorter of the lease term or over the life of the respective assets, as applicable. We recognize gains or losses related to retirements or disposition of fixed assets in the period incurred. We expense repair and maintenance costs as incurred. We periodically review the estimated economic useful lives of our property and equipment and make adjustments, if necessary, according to the latest information available. BUSINESS COMBINATIONS We have accounted for our acquisitions using the acquisition method of accounting based on ASC 805—Business Combinations, which requires recognition and measurement of all identifiable assets acquired and liabilities assumed at their full fair value as of the date we obtain control. We have determined the fair value of assets acquired and liabilities assumed based upon our estimates of the fair values of assets acquired and liabilities assumed in the acquisitions. Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired. While we have used our best estimates and assumptions to measure the fair value of the identifiable assets acquired and liabilities assumed at the acquisition date, our estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, not to exceed one year from the date of acquisition, any changes in the estimated fair values of the net assets recorded for the acquisitions will result in an adjustment to goodwill. Upon the conclusion of the measurement period or final determination of the values of assets acquired or liabilities assumed, whichever comes first, we record any subsequent adjustments to our Consolidated Statements of Comprehensive Loss. GOODWILL AND OTHER INTANGIBLE ASSETS Goodwill represents the excess of the purchase price in a business combination over the fair value of net tangible and intangible assets acquired in a business combination. We test goodwill for impairment on an annual basis in the fourth fiscal quarter of each year, and between annual tests if indicators of potential impairment exist, by first assessing qualitative factors to determine whether it is necessary to perform the quantitative goodwill impairment test. We amortize intangible assets not considered to have an indefinite useful life using the straight-line method over their useful lives. We currently amortize our acquired intangible assets with definite lives over periods ranging from two to fifteen years. Each reporting period, we evaluate the estimated remaining useful life of intangible assets and assess whether events or changes in circumstances warrant a revision to the remaining period of amortization or indicate that impairment exists. IMPAIRMENT OF LONG-LIVED ASSETS Long-lived assets, including intangible assets with definite lives, are reviewed for impairment when events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized for the amount by which the carrying amount of the asset exceeds the estimated fair value of the asset. We have determined that there was no impairment of long-lived assets including intangible assets with definite lives, for the year ended December 31, 2025. ORIGINAL ISSUE DISCOUNTS We recognize original issue discounts, when incurred on the issuance of debt, as a reduction of the current loan obligations that we amortize to interest expense over the life of the related indebtedness using the effective interest rate method. We record the amortization as interest expense in the Consolidated Statements of Comprehensive Loss. At the time of any repurchases or retirements of related debt, we write off the remaining amount of net original issue discounts and include them in the calculation of gain or loss on extinguishment of debt in the Consolidated Statements of Comprehensive Loss. REVENUE RECOGNITION Our revenue primarily consists of SaaS offerings and income from investments made from funds held for clients. Collectively, the SaaS offerings are referred to as “Asure HCM”, consisting of Payroll & Tax solutions, Recruiting, Time & Attendance software, HR management tools, and Benefits Administration, and data integrations that enable employers and their employees to enhance efficiencies and take advantage of value-added solutions. We also provide support and other professional services related to our offerings. Furthermore, our Time & Attendance software can be provided in the form of a software subscription license arrangement, that typically includes hardware, maintenance/support, and professional services. We recognize revenue on an output basis when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. Our contracts with customers may include multiple performance obligations. For such arrangements, we allocate revenue to each performance obligation based on its relative standalone selling price. We determine standalone selling prices based on the amount that we believe the market is willing to pay determined through historical analysis of sales data as well as through use of the residual approach when we can estimate the standalone selling price for one or more, but not all, of the promised goods or services. The terms of our contracts with customers range from month-to-month for some Asure HCM direct clients to longer terms ranging from one to five years, most of which are renewable for successive terms. A typical SaaS/software subscription arrangement will also include hardware, setup and implementation services. Revenue allocated to the SaaS/software subscription performance obligations are typically considered a series of distinct services and therefore recognized over time using an output-based ratable recognition method as the clients simultaneously consume the benefit of our services as they are performed. The revenue from these services is reported as Recurring revenue on the Consolidated Statement of Comprehensive Loss. In certain circumstances, payments related to our SaaS/software subscription performance obligations can be up-front or in arrears for the period during which the revenue is recognized and would create a contract liability or contract asset balance, respectively. Revenue allocated to other performance obligations included in the arrangement and further details on our associated contract balances are measured and recognized as outlined below. Hardware devices sold to customers are sold as either a standard product sell arrangement where title to the hardware passes to the customer or under a hardware-as-a-service (“HaaS”) arrangement where the title to the hardware remains with Asure. Revenue allocated to hardware sold as a standard product are recognized on an output basis when title passes to the customer, typically the date we ship the hardware. Revenue allocated to hardware under a HaaS arrangement are recognized on an output basis, recorded ratably as the service is provided over the non-cancellable term of the HaaS arrangement, typically one year. Revenue recognized from hardware devices sold to customers via either of the two above types of arrangements are reported as Hardware revenue on the Consolidated Statement of Comprehensive Loss. Our professional services offerings typically include data migration, set up, training, and implementation services. We can reasonably estimate professional services performed for a fixed fee and we recognize allocated revenue on an output basis on a proportional performance basis as the service is provided. Revenue recognized from professional services offerings are reported as Professional services, hardware and other revenue on the Consolidated Statements of Comprehensive Loss. We recognize allocated revenue for maintenance/support on an output basis ratably over the non-cancellable term of the support agreement. Initial maintenance/support terms are typically one to three years and are renewable on an annual basis. Revenue recognized from maintenance/support are reported as recurring revenue on the Consolidated Statements of Comprehensive Loss. We do not recognize revenue for agreements with rights of return, refundable fees, cancellation rights or substantive acceptance clauses until these return, refund or cancellation rights have expired or acceptance has occurred. Our arrangements with resellers do not allow for any rights of return. Our payment terms vary by the type of customer and the customer’s payment history and the products or services offered. Due to the current political climate related to Employee Retention Tax Credits (“ERTC”), including pending and anticipated changes to ERTC, there is a risk that we may not collect on some of our outstanding percentage of recovery ERTC receivables. The term between invoicing and when payment is due is not significant and as such our contracts do not include a significant financing component. The transaction prices of our contracts primarily do not include consideration amounts that are variable and do not include noncash consideration. In the event that variable consideration exists, management estimates the amount of variable consideration to the extent to prevent a material reversal of revenue in a future period. Contract assets include both costs to obtain and fulfill contracts with customers. Costs to obtain a contract primarily result from commissions directly related to the acquisition of a new contract when it is expected that the future economic benefit of that contract will last longer than one year. Costs to obtain a contract are recognized as an expense on a straight-line basis over the expected customer relationships period. Costs to fulfill are costs that are specifically identifiable to a contract, create or enhance the resources we will use to satisfy our existing performance obligations and are expected to be recovered. Costs incurred to develop and/or implement customers onto our solutions primarily relate to compensation and compensation-related costs and are recognized as an expense on a straight-line basis over the expected customer relationship period. We have estimated the expected customer relationship period to be eight years. We use historical client retention statistics to derive the period over which we transfer our services to the customer. Contract liabilities, or deferred revenue, includes amounts invoiced to customers in excess of revenue we recognize, and is comprised of deferred SaaS/software, HaaS, Maintenance and support, and Professional services revenue. We recognize deferred revenue when we complete the service and over the terms of the arrangements, primarily ranging from one to five years or over the term of the arrangement using the same output-based revenue recognition method associated with the applicable performance obligation of the contract. ADVERTISING COSTS We expense advertising costs as we incur them. Advertising expenses were $1,993 and $1,991 for the years ended December 31, 2025 and 2024, respectively. We recorded these expenses as part of sales and marketing expenses on our Consolidated Statements of Comprehensive Loss. LEASE OBLIGATIONS At the commencement date of a lease, we classify the lease as either an operating or finance lease in accordance with ASC 842 depending on the terms of the lease agreement. We recognize a liability to make lease payments and an asset representing either the leased asset or the right-of-use underlying asset during the lease term. The lease liability is measured at the present value of lease payments over the lease term. As our leases typically do not provide an implicit rate, we use our incremental borrowing rate based on the information available at the commencement date taking into consideration necessary adjustments for collateral, depending on the facts and circumstances of the lessee and the leased asset, and term to match the lease term. The lease asset is measured at cost, which includes the initial measurement of the lease liability and initial direct costs incurred by us and excludes lease incentives. Operating lease assets are shown separately in our Consolidated Balance Sheets from finance lease assets, which are included in property and equipment, net. Lease liabilities are shown separately in our Consolidated Balance Sheets, and include both operating and finance lease liabilities. Operating lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Operating lease costs are recognized on a straight-line basis over the lease term. Finance lease costs are recognized using the effective interest method. Lease agreements that contain both lease and non-lease components are generally accounted for separately. INCOME TAXES We account for income taxes using the liability method under ASC 740, Accounting for Income Taxes, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events included in the financial statements. Under the liability method, we determine deferred tax assets and liabilities based on the difference between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect in the years in which we expect the differences to reverse. We reduce deferred tax assets by a valuation allowance when it is more likely than not that we will not realize some component or all of the deferred tax assets. SHARE BASED COMPENSATION We estimate the fair value of each award granted from our stock option plan at the date of grant using the Black-Scholes option pricing model. The fair value is recognized as expense over the service period, net of estimated forfeitures, using the straight-line method. The estimation of share-based awards that will ultimately vest requires judgment, and, to the extent actual results or updated estimates differ from current estimates, such amounts will be recorded as a cumulative adjustment in the period estimates are revised. We primarily consider historical experience when estimating expected forfeitures.

NET LOSS PER SHARE (Details) - Components of Earnings Per Share, Basic and Diluted - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Earnings Per Share [Abstract]
Net loss	$ (13,126)	$ (11,773)
Weighted average shares of common stock outstanding, basic (in shares)	27,430	26,054
Weighted average shares of common stock outstanding, diluted (in shares)	27,430	26,054
Basic loss per share (in Dollars per share)	$ (0.48)	$ (0.45)
Diluted loss per share (in Dollars per share)	$ (0.48)	$ (0.45)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

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+ Details

Subsequent Events (Details) - Subsequent Event shares in Thousands, $ in Thousands	2 Months Ended
	Feb. 26, 2026 USD ($) acquisition shares
Subsequent Event [Line Items]
Number of asset acquisitions \| acquisition	1
Purchase price	$ 6,059
Payments for asset acquisitions	4,735
Liabilities incurred from asset acquisition	$ 879
Stock issued for acquisitions (in shares) \| shares	49
Stock issued for acquisitions	$ 445

NOTES PAYABLE

12 Months Ended

Dec. 31, 2025

Debt Disclosure [Abstract]

Debt Disclosure [Text Block]

NOTES PAYABLE

The following table summarizes our gross outstanding debt as of the dates indicated (in thousands):


	Maturity	Cash Interest Rate	December 31, 2025		December 31, 2024
Notes Payable – Acquisitions(1)	08/01/2026 - 07/01/29	2.00% - 4.00%	$	10,775	$	9,943
Notes Payable – Other	11/01/25	10.00%	—		5,000
Senior Credit Facility	04/01/2030	9.25%	60,000		—
Total Notes Payable			$	70,775	$	14,943

(1)See Note 2 — Business Combinations and Asset Acquisitions for further discussion regarding the notes payable related to acquisitions.

The following table summarizes the debt issuance costs as of the dates indicated (in thousands):


	Gross Notes Payable		Debt Issuance Costs and Debt Discount		Net Notes Payable
December 31, 2025
Current portion of notes payable	$	4,834	$	(490)	$	4,344
Notes payable, net of current portion	65,941		(2,659)		63,282
Total	$	70,775	$	(3,149)	$	67,626

December 31, 2024
Current portion of notes payable	$	7,578	$	(570)	$	7,008
Notes payable, net of current portion	7,365		(1,656)		5,709
Total	$	14,943	$	(2,226)	$	12,717

The following table summarizes the future principal payments related to our outstanding debt as of December 31, 2025 (in thousands):


2026	$	4,834
2027	4,941
2028	—
2029	46,000
2030	15,000
Total	$	70,775

Notes Payable - Acquisitions

As of December 31, 2025, we have eight outstanding subordinated promissory notes related to acquisitions that occurred during the year ended December 31, 2025 and prior years with a combined outstanding principal balance of $10,775 and maturity dates ranging from August 1, 2026 to July 1, 2029. See Note 2 — Business Combinations and Asset Acquisitions for further discussion regarding the issuance of notes payable related to acquisitions.

On August 13, 2025, we prepaid the outstanding balance on one of our acquisition-related promissory notes through the issuance of shares of our common stock. Prior to extinguishment, the promissory note had an outstanding principal balance of $1,000 and would mature on February 22, 2026. In connection with the extinguishment, the principal balance of the note was reduced by $118 for indemnifiable claims related to the acquisition. The remaining $956 of principal and accrued interest was repaid with 91 shares of common stock, having a fair value of $701.

On October 30, 2025, we partially repaid the outstanding balance on one of our acquisition-related promissory notes through the issuance of shares of our common stock and cash payment of accrued interest. Prior to the transaction, the promissory note had an outstanding principal balance of $3,000 and would mature on July 1, 2029. In connection with the partial extinguishment, the holders of the promissory note agreed to reduce the principal balance of the portion of the note by $300 in consideration of the early repayment. The remaining $1,700 of principal was repaid with 201 shares of common stock, having an estimated fair value of $1,511, and $20 of accrued interest was paid with cash. After the partial extinguishment, the outstanding principal balance of the note is $1,000.

Notes Payable - Other

In November 2024, we delivered a promissory note to an unrelated third party in exchange for cash. As of December 31, 2024, the promissory note had an outstanding principal balance of $5,000 and would mature on November 1, 2025. On April 10, 2025, we agreed to repay the outstanding balance on our unrelated third-party promissory note prior to its maturity using the proceeds of the Loan Agreement (described below). In connection with the extinguishment, we paid the lender an aggregate amount of $5,197 (the “Payoff Amount”) in full payment of our outstanding obligations under the Note. The Payoff Amount represented $5,097 of outstanding principal and interest on the unpaid principal balance and a $100 prepayment fee.

Senior Credit Facility

On April 10, 2025, we entered into a Loan Agreement with MidCap Financial Trust (“MidCap”) and the lenders from time to time party thereto (such lenders collectively with MidCap, the “Lenders”). Under the Loan Agreement, we may borrow up to $60,000 from the Lenders, all of which has been funded as of December 31, 2025. The maturity date of the loan as provided under the Loan Agreement is April 1, 2030 (the “Maturity Date”).

Interest on the outstanding loan balance is payable monthly in arrears at an annual rate of Term Secured Overnight Financing Rate (“SOFR”) plus 5.00%, subject to a SOFR floor of 2.00%. This rate was 9.25% as of December 31, 2025. Prior to April 1, 2029 (the “Amortization Start Date”), we must make interest-only payments on the outstanding loan balance. Commencing on the Amortization Start Date and continuing on the first day of each calendar month thereafter, we will pay an amount equal to the total principal of the outstanding loan balance divided by twelve (12), for a twelve (12) month straight-line amortization of equal monthly principal payments. Also on a monthly basis, we must pay an administrative agency fee to MidCap equal to 0.25% of the average end-of-day principal balance outstanding during the immediately preceding month. At the time of final payment under the loan, we will provide a final payment fee of 2.00% of the amount advanced thereunder except in the case of a refinance of the loan with MidCap and the Lenders.

We are subject to customary events of default as described in the Loan Agreement. In such event, and for so long as it continues, the outstanding loan balance will bear interest at 2.00% per annum in excess of the rate otherwise payable. The Loan Agreement is collateralized by substantially all of our assets except for all client funds balances and an amount of cash intended solely to cover employee wages, benefits, and taxes for a limited period. Under the Loan Agreement, we covenant to maintain a (1) Total Leverage Ratio (as defined in the Loan Agreement), as tested quarterly, no greater than 5.50 to 1.00, and (2) minimum liquidity threshold of $10,000. As of December 31, 2025, we are in compliance with all covenants under the Loan Agreement.

In connection with the Loan Agreement and subsequent draw, we incurred $2,025 of origination, legal, and other fees that represent debt financing costs to be deferred and amortized over the duration of the Loan Agreement. As a result, net proceeds of all borrowings under the Loan Agreement were $57,975.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147480434/815-10-50-8A

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef
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-URI https://asc.fasb.org/470/tableOfContent

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
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Reference 20: http://www.xbrl.org/2003/role/disclosureRef
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Reference 21: http://www.xbrl.org/2003/role/disclosureRef
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Reference 22: http://www.xbrl.org/2003/role/disclosureRef
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Reference 23: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

STOCKHOLDERS' EQUITY, EMPLOYEE BENEFIT PLANS AND SHARE-BASED COMPENSATION - RSU and PSU Activity (Details) shares in Thousands	12 Months Ended
	Dec. 31, 2025 $ / shares shares
Restricted Stock Units (RSUs)
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Outstanding, beginning of year (in shares) \| shares	754
Granted (in shares) \| shares	594
Performance adjustments (in shares) \| shares	24
Vested (in shares) \| shares	(478)
Forfeited (in shares) \| shares	(74)
Outstanding, end of year (in shares) \| shares	820
Weighted Average Grant Date Fair Value
Outstanding, beginning of year (in dollars per share) \| $ / shares	$ 9.59
Granted (in dollars per share) \| $ / shares	9.76
Performance adjustments (in dollars per share) \| $ / shares	9.76
Vested (in dollars per share) \| $ / shares	9.67
Forfeited (in dollars per share) \| $ / shares	9.89
Ending balance, end of year (in dollars per share) \| $ / shares	$ 9.62
Performance Shares
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Outstanding, beginning of year (in shares) \| shares	368
Granted (in shares) \| shares	348
Performance adjustments (in shares) \| shares	1
Vested (in shares) \| shares	(159)
Forfeited (in shares) \| shares	0
Outstanding, end of year (in shares) \| shares	558
Weighted Average Grant Date Fair Value
Outstanding, beginning of year (in dollars per share) \| $ / shares	$ 9.26
Granted (in dollars per share) \| $ / shares	9.47
Performance adjustments (in dollars per share) \| $ / shares	9.47
Vested (in dollars per share) \| $ / shares	9.35
Forfeited (in dollars per share) \| $ / shares	0
Ending balance, end of year (in dollars per share) \| $ / shares	$ 9.40

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Dec. 31, 2025
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

INCOME TAXES - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Income Tax Contingency [Line Items]
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration	$ 23,706
Operating Loss Carryforwards, Limitations on Use, Percent of Taxable Income	80.00%
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 4,041
Unrecognized Tax Benefits	505	$ 552	$ 649
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	19
Income Tax Examination, Penalties and Interest Expense	0	$ 0
Domestic Tax Jurisdiction
Income Tax Contingency [Line Items]
Operating Loss Carryforwards	51,259
Deferred Tax Assets, Tax Credit Carryforwards, Research	3,448
State and Local Jurisdiction
Income Tax Contingency [Line Items]
Operating Loss Carryforwards	29,197
Deferred Tax Assets, Tax Credit Carryforwards	$ 567

BUSINESS COMBINATIONS AND ASSET ACQUISITIONS - 2024 Asset Acquisitions (Details) - 2024 Acquisitions shares in Thousands, $ in Thousands	12 Months Ended		24 Months Ended
	Dec. 31, 2025 USD ($) shares	Dec. 31, 2024 USD ($)	Dec. 31, 2024 USD ($)
Asset Acquisition [Line Items]
Number of asset acquisitions		11
Purchase price			$ 15,123
Cash paid for acquisition	$ 2,436	$ 5,842
Short term payments for acquisitions	393
Long term payments for acquisitions	$ 166
Liabilities incurred from asset acquisition		$ 1,423
Stock issued for acquisitions (in shares) \| shares	500
Stock issued for acquisitions	$ 4,863
Customer Relationships
Asset Acquisition [Line Items]
Weighted average useful life of assets acquired	8 years
Minimum
Asset Acquisition [Line Items]
Contingent events duration	1 year
Maximum
Asset Acquisition [Line Items]
Contingent events duration	3 years

PROPERTY, PLANT AND EQUIPMENT - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Property, Plant and Equipment [Line Items]
Finite-Lived Intangible Assets, Amortization Method	straight-line method	straight-line method
Depreciation	$ 7,009	$ 5,720
Capitalized Computer Software, Additions	$ 13,733	$ 10,187
Software and Software Development Costs
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years

NOTES PAYABLE (Details) - Narrative shares in Thousands, $ in Thousands				9 Months Ended	12 Months Ended
	Oct. 30, 2025 USD ($) shares	Aug. 13, 2025 USD ($) shares	Apr. 10, 2025 USD ($)	Dec. 31, 2025 USD ($) note	Dec. 31, 2025 USD ($) note	Dec. 31, 2024 USD ($)	Oct. 31, 2025 USD ($)	Oct. 29, 2025 USD ($)	Aug. 12, 2025 USD ($)
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Total notes payable				$ 67,626	$ 67,626	$ 12,717
Stock issued for debt payment					2,566
Debt extinguishment costs, prepayment fee					$ 100	0
Maximum borrowing capacity			$ 60,000
Annual rate margin (as a percent)			0.0500
Annual rate SOFR floor (as a percent)			0.0200
Payment period			12 months
Agency fee (as a percent)			0.0025
Final payment dee (as a percent)			0.0200
Default penalty (as a percent)			0.0200
Leverage ratio			5.50
Minimum liquidity threshold (as a percent)			$ 10,000
Debt issuance costs			2,025
Proceeds from line of credit				$ 57,975
Notes Payable - Acquisitions
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Number of debt instruments \| note				8	8
Det included in business combination				$ 10,775	$ 10,775
Total notes payable	$ 1,700	$ 956					$ 1,000	$ 3,000	$ 1,000
Debt principal repaid	$ 300	$ 118
Stock issued for debt payment (in shares) \| shares	201	91
Stock issued for debt payment	$ 1,511	$ 701
Accrued interest	$ 20
Notes Payable – Other
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Det included in business combination						$ 5,000
Debt principal repaid			5,097
Payoff amount			5,197
Debt extinguishment costs, prepayment fee			$ 100
Interest rate				10.00%	10.00%
Senior Credit Facility
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Interest rate				9.25%	9.25%

Property, Plant, and Equipment

12 Months Ended

Dec. 31, 2025

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure

PROPERTY AND EQUIPMENT

Property and equipment as of December 31, 2025 and 2024, consisted of the following (in thousands):


	Estimated Useful Life (in years)	2025		2024
Furniture and equipment	2 to 5	$	9,103	$	8,273
Software development costs	3	44,532		31,305
Software	2 to 5	3,383		3,063
Leasehold improvements	2 to 5	2,913		2,595
Gross property and equipment		59,931		45,236
Less: accumulated depreciation and amortization		(32,121)		(25,567)
Property and equipment, net		$	27,810	$	19,669

We record the depreciation and amortization of our property and equipment as depreciation expense on our Consolidated Statements of Comprehensive Loss. We record depreciation expenses using the straight-line method over the estimated useful lives of the assets, as noted above. Depreciation and amortization expenses relating to property and equipment were $7,009 and $5,720 for the years ended December 31, 2025 and 2024, respectively.

We acquired software development costs from prior acquisitions and we continue to invest in software development. We are developing products which we intend to offer utilizing software as-a-service (“SaaS”). We follow the guidance of ASC 350-40, Intangibles—Goodwill and Other—Internal-Use Software, for development costs related to these new products. Costs incurred in the planning stage are expensed as incurred while costs incurred in the application and infrastructure stage are capitalized, assuming such costs are deemed to be recoverable. Costs incurred in the operating stage are generally expensed as incurred except for significant upgrades and enhancements. Capitalized software costs are amortized over the software’s estimated useful life, which management has determined to be three years. During the years ended December 31, 2025 and 2024, we capitalized $13,733 and $10,187 of software development costs, respectively.

SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 31, 2025

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment

The operating financial results of our single reportable segment for the years ended December 31, 2025 and 2024, are as follows (in thousands):


	2025		2024
Total revenues	$	140,541	$	119,792

Significant segment expenses
Compensation	89,404		83,547
Non-compensation	39,671		30,792
Deferred software and commission costs	(14,309)		(12,398)
Amortization, depreciation, and other noncash expenses	34,835		29,522
Other segment expenses(1)	4,066		102
Total expenses	153,667		131,565
Net loss	$	(13,126)	$	(11,773)

(1)Other segment expenses include interest expense, net of interest income, and other business expense

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Debt Securities, Available-for-sale (Details) $ in Thousands	Dec. 31, 2025 USD ($) security	Dec. 31, 2024 USD ($) security
Funds Held for Clients
Amortized Cost	$ 88,217	$ 68,896
Gross Unrealized Gains	529	170
Gross Unrealized Losses	(94)	(738)
Aggregate Estimated Fair Value	88,652	68,328
Funds Held For Clients, Restricted Cash and Debt Securities	90,436	76,433
Funds Held For Clients, Restricted Cash and Debt Securities, Gross Unrealized Losses	(97)	(748)
Funds Held For Clients, Restricted Cash and Debt Securities, Gross Unrealized Gains	529	170
Funds Held For Clients, Restricted Cash and Debt Securities, Amortized Cost	$ 90,004	$ 77,011
Number of securities in unrealized gain position \| security	127	45
Number of securities in unrealized loss position \| security	27	89
Funds Held For Clients, Restricted Cash, Amortized Cost	$ 1,787	$ 8,115
Funds Held For Clients, Restricted Cash, Gross Unrealized Losses	(3)	(10)
Funds Held For Clients, Restricted Cash	1,784	8,105
Funds Held For Clients, Restricted Cash, Gross Unrealized Gains	0	0
Individually
Funds Held for Clients
Gross Unrealized Losses	(13)	(38)
Corporate debt securities
Funds Held for Clients
Amortized Cost	83,160	63,253
Gross Unrealized Gains	501	164
Gross Unrealized Losses	(77)	(619)
Aggregate Estimated Fair Value	83,584	62,798
Municipal bonds
Funds Held for Clients
Amortized Cost	1,542	3,194
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(17)	(104)
Aggregate Estimated Fair Value	1,525	3,090
U.S. Government agency securities
Funds Held for Clients
Amortized Cost	3,515	2,449
Gross Unrealized Gains	28	6
Gross Unrealized Losses	0	(15)
Aggregate Estimated Fair Value	$ 3,543	$ 2,440

NET LOSS PER SHARE (Tables)

12 Months Ended

Dec. 31, 2025

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

The following table sets forth the computation of basic and diluted net loss per common share for the years ended December 31 (in thousands, except per share amounts):


	2025		2024
Basic:
Net loss	$	(13,126)	$	(11,773)
Weighted-average shares of common stock outstanding	27,430		26,054
Basic loss per share	$	(0.48)	$	(0.45)

Diluted:
Net loss	$	(13,126)	$	(11,773)
Weighted-average shares of common stock outstanding	27,430		26,054
Diluted loss per share	$	(0.48)	$	(0.45)

COMMITMENTS AND CONTINGENCIES - Rent Expense Components (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Operating lease cost:
Rent expense	$ 2,262	$ 1,948
Sublease income	0	(4)
Total operating lease cost	2,262	1,944
Finance lease cost:
Amortization of assets	19	0
Interest on lease liabilities	10	0
Total finance lease cost	$ 29	$ 0

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Cash flows from operating activities:
Net loss	$ (13,126)	$ (11,773)
Adjustments to reconcile loss to net cash provided by operations:
Depreciation and amortization	26,439	22,142
Amortization of operating lease assets	1,560	1,386
Amortization of debt financing costs and discount	1,253	726
Non-cash interest expense	3,802	298
Net accretion of discounts and amortization of premiums on available-for-sale securities	(398)	(377)
Provision for expected losses	1,122	46
Provision for deferred income taxes	652	884
Loss on extinguishment of debt	71	0
Net realized gains on sales of available-for-sale securities	(2,949)	(2,609)
Share-based compensation	7,739	6,444
Changes in operating assets and liabilities:
Accounts receivable	3,193	(3,998)
Inventory	750	(41)
Prepaid expenses and other assets	(1,165)	(1,886)
Accounts payable	335	(1,206)
Accrued expenses and other long-term obligations	(3,650)	(1,103)
Lease liabilities	(1,661)	(1,555)
Deferred revenue	(1,749)	2,010
Net cash provided by operating activities	22,218	9,388
Cash flows from investing activities:
Business combination consideration, net of cash acquired	(37,500)	(7,900)
Acquisition of intangible assets	(15,666)	(5,356)
Purchases of property and equipment	(787)	(692)
Software capitalization costs	(13,733)	(10,187)
Purchases of available-for-sale securities	(44,614)	(15,643)
Proceeds from sales and maturities of available-for-sale securities	25,623	20,522
Net cash used in investing activities	(86,677)	(19,256)
Cash flows from financing activities:
Payments of finance lease principal	(19)	0
Proceeds from notes payable, net of issuance costs	57,975	4,995
Payments of notes payable	(7,200)	(420)
Debt extinguishment costs	(100)	0
Net proceeds from issuance of common stock	1,336	1,370
Capital raise fees	0	(132)
Payments made on amounts due for the acquisition of intangibles	(2,647)	(1,513)
Net change in client fund obligations	34,105	(26,342)
Net cash provided by (used in) financing activities	83,450	(22,042)
Net increase (decrease) in cash, cash equivalents, restricted cash, and restricted cash equivalents	18,991	(31,910)
Cash, cash equivalents, restricted cash and restricted cash equivalents, beginning of period	145,712	177,622
Cash, cash equivalents, restricted cash and restricted cash equivalents, end of period	164,703	145,712
Reconciliation of cash, cash equivalents, restricted cash, and restricted cash equivalents to the Consolidated Balance Sheets
Cash and cash equivalents	25,244	21,425
Restricted cash and restricted cash equivalents included in funds held for clients	139,459	124,287
Total cash, cash equivalents, restricted cash, and restricted cash equivalents	164,703	145,712
Supplemental information:
Cash paid for interest	3,294	0
Cash paid for income taxes, net of refunds	0	18
Non-cash investing and financing activities:
Acquisition of intangible assets	488	5,338
Notes payable issued for acquisitions	5,524	3,107
Shares issued for acquisitions	956	$ 9,125
Stock issued for debt payment	$ 2,566

COMMITMENTS AND CONTINGENCIES (Tables)

12 Months Ended

Dec. 31, 2025

Commitments and Contingencies Disclosure [Abstract]

Schedule of Lease Cost

The components of the lease-related expenses for the years ended December 31, 2025 and 2024, are as follows (in thousands):


	2025		2024
Operating lease cost:
Rent expense	$	2,262	$	1,948
Sublease income	—		(4)
Total operating lease cost	$	2,262	$	1,944

Finance lease cost:
Amortization of assets	$	19	$	—
Interest on lease liabilities	10		—
Total finance lease cost	$	29	$	—

Supplemental cash flow information related to leases for the years ended December 31, 2025 and 2024, are as follows (in thousands):


	2025		2024
Cash paid for amounts included in the measurement of operating lease liabilities:
Operating cash outflows from operating leases	$	2,265	$	2,106
Non-cash activities:
Operating lease assets obtained or removed in exchange for new, modified or terminated operating lease liabilities	$	3,547	$	419
Finance lease assets obtained or removed in exchange for new, modified, or terminated finance lease liabilities	$	284	$	—

Schedule of Operating Lease Liability Maturity

Future minimum commitments over the life of all operating and financing leases, which exclude variable rent payments, are as follows for the periods presented below (in thousands):


	Operating Leases		Finance Leases
2026	$	2,514	$	88
2027	2,376		88
2028	2,110		87
2029	1,035		58
2030	208		—
Thereafter	27		—
Total minimum lease payments	8,270		321
Less: imputed interest	(1,358)		(56)
Total lease liabilities	$	6,912	$	265

Schedule of Finance Lease Liability Maturity

Future minimum commitments over the life of all operating and financing leases, which exclude variable rent payments, are as follows for the periods presented below (in thousands):


	Operating Leases		Finance Leases
2026	$	2,514	$	88
2027	2,376		88
2028	2,110		87
2029	1,035		58
2030	208		—
Thereafter	27		—
Total minimum lease payments	8,270		321
Less: imputed interest	(1,358)		(56)
Total lease liabilities	$	6,912	$	265

DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Property, Plant and Equipment [Line Items]
Finite-Lived Intangible Asset, Useful Life	8 years 2 months 12 days	8 years 3 months 18 days
Advertising Expense	$ 1,993	$ 1,991
CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) [Line Items]
Contract with Customer, Asset, Estimated Useful Life	8 years
Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	2 years
Finite-Lived Intangible Asset, Useful Life	2 years
CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) [Line Items]
Contracts with Customers, Recurring Revenue, Contract Duration	1 year
Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Finite-Lived Intangible Asset, Useful Life	15 years
CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) [Line Items]
Contracts with Customers, Recurring Revenue, Contract Duration	5 years
Recurring \| Minimum
CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) [Line Items]
Contracts with Customers, Recurring Revenue, Contract Duration	1 year
Recurring \| Maximum
CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) [Line Items]
Contracts with Customers, Recurring Revenue, Contract Duration	5 years
Professional services, hardware and other \| Minimum
CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) [Line Items]
Contracts with Customers, Recurring Revenue, Contract Duration	1 year
Professional services, hardware and other \| Maximum
CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) [Line Items]
Contracts with Customers, Recurring Revenue, Contract Duration	3 years

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Revenue:
Cost of sales	$ 45,667	$ 37,685
Gross profit	94,874	82,107
Operating expenses:
Sales and marketing	33,569	28,316
General and administrative	45,831	40,499
Research and development	5,599	7,807
Amortization of intangible assets	18,283	16,222
Total operating expenses	103,282	92,844
Loss from operations	(8,408)	(10,737)
Interest income	869	913
Interest expense	(5,056)	(1,024)
Other income, net	121	8
Loss from operations before income taxes	(12,474)	(10,840)
Income tax expense	652	933
Net loss	(13,126)	(11,773)
Other comprehensive income:
Unrealized gain on marketable securities	1,010	540
Comprehensive loss	$ (12,116)	$ (11,233)
Basic and diluted loss per share
Basic (in Dollars per share)	$ (0.48)	$ (0.45)
Diluted (in Dollars per share)	$ (0.48)	$ (0.45)
Weighted average basic and diluted shares
Basic (in shares)	27,430	26,054
Diluted (in shares)	27,430	26,054
Recurring
Revenue:
Total revenue	$ 127,288	$ 114,471
Professional services, hardware and other
Revenue:
Total revenue	$ 13,253	$ 5,321

NOTES PAYABLE (Tables)

12 Months Ended

Dec. 31, 2025

Debt Disclosure [Abstract]

Schedule of Debt [Table Text Block]

The following table summarizes our gross outstanding debt as of the dates indicated (in thousands):


	Maturity	Cash Interest Rate	December 31, 2025		December 31, 2024
Notes Payable – Acquisitions(1)	08/01/2026 - 07/01/29	2.00% - 4.00%	$	10,775	$	9,943
Notes Payable – Other	11/01/25	10.00%	—		5,000
Senior Credit Facility	04/01/2030	9.25%	60,000		—
Total Notes Payable			$	70,775	$	14,943

(1)See Note 2 — Business Combinations and Asset Acquisitions for further discussion regarding the notes payable related to acquisitions.

The following table summarizes the debt issuance costs as of the dates indicated (in thousands):


	Gross Notes Payable		Debt Issuance Costs and Debt Discount		Net Notes Payable
December 31, 2025
Current portion of notes payable	$	4,834	$	(490)	$	4,344
Notes payable, net of current portion	65,941		(2,659)		63,282
Total	$	70,775	$	(3,149)	$	67,626

December 31, 2024
Current portion of notes payable	$	7,578	$	(570)	$	7,008
Notes payable, net of current portion	7,365		(1,656)		5,709
Total	$	14,943	$	(2,226)	$	12,717

Schedule of Maturities of Long-term Debt [Table Text Block]

The following table summarizes the future principal payments related to our outstanding debt as of December 31, 2025 (in thousands):


2026	$	4,834
2027	4,941
2028	—
2029	46,000
2030	15,000
Total	$	70,775

INCOME TAXES

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

INCOME TAXES

The components of the provision for income taxes attributable to continuing operations for the years ended December 31, 2025 and 2024, are as follows (in thousands):


	2025		2024
Current
Federal	$	—	$	9
State	—		40
Total current	$	—	$	49

Deferred
Federal	$	81	$	532
State	571		352
Total deferred	$	652	$	884

Total tax provision	$	652	$	933

Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures (Topic 740), as described in Note 1 — Description of Business, Basis of Presentation, and Significant Accounting Policies, the reconciliation of taxes at the federal statutory rate to our provision for income taxes for the year ended December 31, 2025, was as follows:


	2025
U.S. federal statutory tax rate	$	(2,621)	21.0	%
State taxes, net of federal benefit(1)	551		(4.4)	%
Tax credits
Research and development tax credits	123		(1.0)	%
Change in valuation allowance	2,445		(19.6)	%
Nontaxable or nondeductible items
Stock compensation	(102)		0.8	%
Officer's compensation limitation	489		(3.9)	%
Impact of deferred tax true up for intangible assets	214		(1.7)	%
Impact of deferred tax true up for stock compensation	147		(1.2)	%
Impact of asset acquisitions on deferred taxes	(712)		5.7	%
Changes in unrecognized tax benefits	19		(0.1)	%
Other adjustments	99		(0.8)	%
	$	652	(5.2)	%

(1)The state and local jurisdictions that contribute to the majority (greater than 50%) of the tax effect in this category include New York State, New York City, the New York Metropolitan Commuter Transportation District, New Jersey, and California.

The reconciliation of taxes at the federal statutory income tax rate of 21% to our provision for income taxes for the year ended December 31, 2024, in accordance with the guidance prior to the adoption of ASU 2023-09 was as follows:


	2024
Computed at statutory rate	$	(2,276)
State tax, net of federal benefit	(377)
Permanent items and other	76
Officer’s compensation limitation	345
Stock compensation	109
Credit carryforwards	759
Change in valuation allowance	2,297
	$	933

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of our deferred taxes for the years ended December 31, 2025 and 2024, are as follows (in thousands):


	2025		2024
Deferred tax assets
Net operating losses	$	12,415	$	10,914
Research and development credit carryforwards	3,402		3,500
Stock compensation	2,291		2,135
Fixed assets	60		24
Capitalized Software	3,443		3,254
Acquired intangibles	6,124		2,722
Lease liabilities	1,962		1,314
Accrued expenses	2,460		2,244
Deferred revenue	1,192		326
Other	—		34
Gross deferred tax assets	33,349		26,467
Less: Valuation allowance	(22,538)		(18,497)
Total deferred tax assets	$	10,811	$	7,970

Deferred tax liabilities
Deferred commissions	$	(4,024)	$	(3,236)
Goodwill	(8,403)		(6,287)
Right-of-use assets	(1,648)		(1,059)
Total deferred tax liabilities	$	(14,075)	$	(10,582)

Net deferred tax liabilities	$	(3,264)	$	(2,612)

At December 31, 2025, we had federal net operating loss carryforwards of $51,259 and research and development credit carryforwards of $3,448. We also had state net operating loss carryforwards of $29,197 and state tax credit carryforwards of $567. The net operating loss and research and development credit carryforwards will expire in varying amounts from 2026 through 2042, if not utilized. Approximately $23,706 of the federal net operating loss carryforwards carry forward indefinitely, but can only offset up to 80% of taxable income.

As a result of various acquisitions by us in prior years, we may be subject to a substantial annual limitation in the utilization of the net operating losses and credit carryforwards due to the “change in ownership” provisions of Section 382 of the Internal Revenue Code of 1986. The annual limitation may result in the expiration of net operating losses before utilization. However, based on our analysis, we do not expect any material net operating losses to expire prior to utilization.

Due to the uncertainty surrounding the timing of realizing the benefits of our favorable tax attributes in future tax returns, we have placed a valuation allowance against our net deferred tax assets, exclusive of jurisdictions in which we have net deferred tax liabilities. During the year ended December 31, 2025, the valuation allowance increased by $4,041 due primarily to operations.

Under ASC 740-10, Income Taxes, we periodically review the uncertainties and judgments related to the application of complex income tax regulations to determine income tax liabilities in several jurisdictions. We use a “more likely than not” criterion for recognizing an asset for unrecognized income tax benefits or a liability for uncertain tax positions. We have determined it has the following unrecognized assets or liabilities related to uncertain tax positions as of December 31, 2025. We do not anticipate any significant changes in such uncertainties and judgments during the next twelve months. To the extent we are required to recognize interest and penalties related to unrecognized tax liabilities, this amount will be recorded as an accrued liability. The reconciliation of our unrecognized tax benefits is as follows:


Balance at December 31, 2023	$	649
Additions based on tax positions related to the current year	—
Additions for tax positions of prior years	—
Reductions for tax positions of prior years	(97)
Balance at December 31, 2024	552
Additions based on tax positions related to the current year	—
Additions for tax positions of prior years	—
Reductions for tax positions of prior years	(47)
Balance at December 31, 2025	$	505

As of December 31, 2025, we had $505 of unrecognized tax benefits, of which $19 would affect the effective tax rate if recognized.

Our practice is to recognize interest and/or penalties related to income tax matters in income tax expense. During the twelve months ended December 31, 2025, we recognized $0 of interest and penalties in our income tax expense.

We file tax returns in the U.S. federal jurisdiction and in several state jurisdictions. We are subject to U.S. federal income tax examinations for years ending on or after December 31, 2022 and are subject to state and local income tax examinations by tax authorities for years ending on or after December 31, 2021. We are not currently under audit for any federal or state jurisdictions. However, since we have net operating losses, the taxing authorities have the ability to review tax returns no longer subject to examination and make adjustments to these net operating loss carryforwards.

- Definition

The entire disclosure for income tax.

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+ Details

INCOME TAXES - Rollforward of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Unrecognized Tax Benefits [Roll Forward]
Unrecognized Tax Benefits, Beginning Balance	$ 552	$ 649
Additions based on tax positions related to the current year	0	0
Additions for tax positions of prior years	0	0
Reductions for tax positions of prior years	(47)	(97)
Unrecognized Tax Benefits, Ending Balance	$ 505	$ 552

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - Schedule of Goodwill - USD ($) $ in Thousands	Dec. 31, 2025	Jul. 01, 2025
Goodwill and Intangible Assets Disclosure [Abstract]
Balance		$ 94,724
Balance	$ 115,759

- Definition

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 115,759	$ 94,724
Acquisition	21,035
Amortization of intangible assets	18,283	16,222
Cost, Amortization	1,147	$ 200
Goodwill and Intangible Asset Impairment	$ 0
Finite-Lived Intangible Assets, Amortization Method	straight-line method	straight-line method
Finite-lived Intangible Assets Acquired	$ 38,227

- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets.

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-URI https://asc.fasb.org/1943274/2147482740/230-10-45-28

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 220
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-Name Accounting Standards Codification
-Section 55
-Paragraph 18
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476153/220-40-55-18

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 220
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-Name Accounting Standards Codification
-Section 55
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476153/220-40-55-11

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 220
-SubTopic 40
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476153/220-40-55-24

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 220
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476148/220-40-50-12

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Name Accounting Standards Codification
-Section 55
-Paragraph 40
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-Topic 350
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 2
-Subparagraph (a)(2)
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
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-Name Accounting Standards Codification
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-Topic 220
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-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476148/220-40-50-6

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Thousands

Dec. 31, 2025

Dec. 31, 2024

Current assets:

Cash and cash equivalents

$ 25,244

$ 21,425

Accounts receivable, net of allowance for credit losses of $7,206 and $6,328 at December 31, 2025, and December 31, 2024, respectively

15,859

18,154

Inventory

2,826

195

Prepaid expenses and other current assets

6,329

4,888

Total current assets before funds held for clients

50,258

44,662

Funds held for clients

228,111

192,615

Total current assets

278,369

237,277

Property and equipment, net

27,810

19,669

Goodwill

115,759

94,724

Intangible assets, net

87,911

69,114

Operating lease assets, net

6,028

4,041

Other assets, net

15,542

11,813

Total assets

531,419

436,638

Current liabilities:

Current portion of notes payable

4,344

7,008

Accounts payable

2,174

1,364

Accrued compensation and benefits

4,723

4,485

Lease liabilities, current

1,956

1,438

Other accrued liabilities

6,422

6,600

Deferred revenue

11,622

8,363

Total current liabilities before client fund obligations

31,241

29,258

Client fund obligations

228,482

194,378

Total current liabilities

259,723

223,636

Long-term liabilities:

Deferred revenue

1,909

3,430

Deferred tax liability

3,264

2,612

Notes payable, net of current portion

63,282

5,709

Lease liabilities, noncurrent

5,221

3,578

Other liabilities

224

358

Total long-term liabilities

73,900

15,687

Total liabilities

333,623

239,323

Commitments and Contingencies

Stockholders’ equity:

Preferred stock, $0.01 par value; 1,500 shares authorized; none issued or outstanding

Common stock, $0.01 par value; 44,000 shares authorized; 28,076 and 26,671 shares issued, 28,076 and 26,671 shares outstanding at December 31, 2025, and December 31, 2024, respectively

281

267

Treasury stock at cost, zero(1) shares at December 31, 2025, and December 31, 2024

^[1]

Additional paid-in capital

517,432

504,849

Accumulated deficit

(320,352)

(307,226)

Accumulated other comprehensive income (loss)

435

(575)

Total stockholders’ equity

197,796

197,315

Total liabilities and stockholders’ equity

$ 531,419

$ 436,638

[1]	(1) The aggregate Treasury stock of prior repurchases of our own common stock was retired and subsequently issued effective January 1, 2024. See the Consolidated Statement of Changes in Stockholders’ Equity for the impact of this transaction.

NET LOSS PER SHARE

12 Months Ended

Dec. 31, 2025

Earnings Per Share [Abstract]

NET LOSS PER SHARE

We compute net loss per share based on the weighted average number of common shares outstanding for the period. Diluted net loss per share reflects the maximum dilution that would have resulted from incremental common shares issuable upon the exercise of stock options or vesting of RSUs and in some cases PSUs. In periods of net income, we compute the adjustment to the denominator of our dilutive net earnings per share calculation to include these stock options, RSUs, and PSUs, to the extent that they are not anti-dilutive, using the treasury stock method. In periods of net loss, diluted loss per share is the same as basic loss per share, as all incremental common shares issuable would be anti-dilutive.

The following table sets forth the computation of basic and diluted net loss per common share for the years ended December 31 (in thousands, except per share amounts):


	2025		2024
Basic:
Net loss	$	(13,126)	$	(11,773)
Weighted-average shares of common stock outstanding	27,430		26,054
Basic loss per share	$	(0.48)	$	(0.45)

Diluted:
Net loss	$	(13,126)	$	(11,773)
Weighted-average shares of common stock outstanding	27,430		26,054
Diluted loss per share	$	(0.48)	$	(0.45)

INVESTMENTS AND FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Dec. 31, 2025

Fair Value Disclosures [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis

The following table presents the fair value hierarchy for our financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2025, and December 31, 2024, respectively (in thousands):


	Total Carrying Value		Level 1		Level 2		Level 3
December 31, 2025
Assets:
Funds held for clients
Money market funds	$	1,784	$	1,784	$	—	$	—
Available-for-sale securities	88,652		—		88,652		—
Total	$	90,436	$	1,784	$	88,652	$	—

December 31, 2024
Assets:
Funds held for clients
Money market funds	$	8,105	$	8,105	$	—	$	—
Available-for-sale securities	68,328		—		68,328		—
Total	$	76,433	$	8,105	$	68,328	$	—

Debt Securities, Available-for-sale

Restricted cash equivalents and investments classified as available-for-sale within funds held for clients consisted of the following (in thousands):


	Amortized Cost		Gross Unrealized Gains (1)		Gross Unrealized Losses (1)		Aggregate Estimated Fair Value
December 31, 2025
Restricted cash equivalents	$	1,787	$	—	$	(3)	$	1,784
Available-for-sale securities:
Corporate debt securities	83,160		501		(77)		83,584
Municipal bonds	1,542		—		(17)		1,525
U.S. Government agency securities	3,515		28		—		3,543
Total available-for-sale securities	88,217		529		(94)		88,652

Total(2)	$	90,004	$	529	$	(97)	$	90,436

December 31, 2024
Restricted cash equivalents	$	8,115	$	—	$	(10)	$	8,105
Available-for-sale securities:
Corporate debt securities	63,253		164		(619)		62,798
Municipal bonds	3,194		—		(104)		3,090
U.S. Government agency securities	2,449		6		(15)		2,440
Total available-for-sale securities	68,896		170		(738)		68,328

Total(2)	$	77,011	$	170	$	(748)	$	76,433

(1)Unrealized gains and losses on available-for-sale securities are included as a component of comprehensive loss. As of December 31, 2025, and December 31, 2024, there were 127 and 45 securities, respectively, in an unrealized gain position and there were 27 and 89 securities in an unrealized loss position, respectively. As of December 31, 2025, these unrealized losses were less than $13 individually and $94 in the aggregate. As of December 31, 2024, these unrealized losses were less than $38 individually and $738 in the aggregate. We invest in high quality securities with roughly 71% of our portfolio made up of A ratings and above with unrealized losses primarily attributable to macroeconomic factors rather than credit related. We have no material individual securities that have been in a continuous unrealized loss position greater than twelve months. We do not intend to sell these investments, and we do not expect to sell these investments before recovery of their amortized cost basis, which may be at maturity. We review our investments to identify and evaluate investments that indicate possible credit losses. Factors considered in determining whether a loss is a credit loss include the length of time and extent to which fair value has been less than the cost basis, the financial condition and near-term prospects of the investee, and our intent and ability to hold the investment for a period of time sufficient to allow for any anticipated recovery in market value.

(2)At December 31, 2025, and December 31, 2024, none of these securities were classified as cash and cash equivalents on the accompanying Consolidated Balance Sheets.

Funds held for clients have been invested in the following categories (in thousands):


	December 31, 2025		December 31, 2024
Restricted cash and cash equivalents held to satisfy client funds obligations	$	139,459	$	124,287
Restricted short-term marketable securities held to satisfy client funds obligations	12,781		5,273
Restricted long-term marketable securities held to satisfy client funds obligations	75,871		63,055
Total funds held for clients	$	228,111	$	192,615

Investments Classified by Contractual Maturity Date

Expected maturities of available-for-sale securities as of December 31, 2025, are as follows (in thousands):


One year or less	$	12,781
After one year through five years	75,871
	$	88,652

- Definition

Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-9

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aa)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

+ Details

GOODWILL AND OTHER INTANGIBLE ASSETS

12 Months Ended

Dec. 31, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND OTHER INTANGIBLE ASSETS


	2024		Acquisitions		2025
Goodwill	$	94,724	$	21,035	$	115,759

We believe significant synergies are expected to arise from our strategic acquisitions and their assembled workforces. This factor contributed to a purchase price that was in excess of the fair value of the net assets acquired and, as a result, we recorded goodwill for each acquisition. A portion of acquired goodwill will be amortizable for tax purposes. As of December 31, 2025, there has been no impairment of goodwill based on the qualitative assessments we have performed.


Gross Intangible Assets	2024		Acquisitions		2025
Customer relationships	$	148,097	$	33,927	$	182,024
Developed technology	15,201		4,300		19,501
Trade names	880		—		880
Non-compete agreements	1,032		—		1,032
	$	165,210	$	38,227	$	203,437

The gross carrying amount and accumulated amortization of our intangible assets as of December 31, 2025 and 2024, are as follows (in thousands, except weighted average periods):


	Weighted Average Amortization Period (in Years)	Gross		Accumulated Amortization		Net
December 31, 2025
Customer relationships	8.5	$	182,024	$	(101,343)	$	80,681
Developed technology	6.6	19,501		(12,348)		7,153
Trade names	4.3	880		(880)		—
Non-compete agreements	5.2	1,032		(955)		77
	8.2	$	203,437	$	(115,526)	$	87,911

December 31, 2024
Customer relationships	8.6	$	148,097	$	(83,074)	$	65,023
Developed technology	6.5	15,201		(11,201)		4,000
Trade names	4.3	880		(880)		—
Non-compete agreements	5.2	1,032		(941)		91
	8.3	$	165,210	$	(96,096)	$	69,114

We record amortization expenses using the straight-line method over the estimated useful lives of the intangible assets, as noted above. Amortization expenses recorded in operating expenses were $18,283 and $16,222 for the years ended December 31, 2025 and 2024, respectively. Amortization expenses recorded in cost of sales were $1,147 and $200 for the years ended December 31, 2025 and 2024, respectively. There was no impairment of intangibles during the year ended December 31, 2025, based on the qualitative assessment we performed. However, if market, political and other conditions over which we have no control continue to affect the capital markets and our stock price declines, we may experience an impairment of our intangibles in future quarters.

The following table summarizes the future estimated amortization expense relating to our intangible assets as of December 31, 2025 (in thousands):


2026	$	18,649
2027	16,462
2028	15,017
2029	12,854
2030	9,224
Thereafter	15,705
	$	87,911

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2025
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Subsequent to December 31, 2025, but before the filing of the financial statements, we completed one customer relationship asset acquisition. The total purchase price of this acquisition was $6,059, which consisted of $4,735 of cash paid at close, the delivery of a promissory note in the amount of $879, net of discounts, and the delivery of 49 shares of Asure common stock, which had an aggregate fair value of $445 at the acquisition date.

COMMITMENTS AND CONTINGENCIES - Leases Commitments, Narrative (Details)	Dec. 31, 2025	Dec. 31, 2024
Lessee, Lease, Description [Line Items]
Lessee, Finance Lease, Remaining Lease Term	4 years
Finance Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Property and equipment, net
Operating Lease, Weighted Average Discount Rate, Percent	10.00%	10.00%
Operating Lease, Weighted Average Remaining Lease Term	3 years	4 years
Lessee, Finance Lease, Discount Rate	11.00%
Minimum
Lessee, Lease, Description [Line Items]
Lessee, Operating Lease, Term of Contract	1 year
Maximum
Lessee, Lease, Description [Line Items]
Lessee, Operating Lease, Term of Contract	10 years

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 31, 2025

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

Lease Commitments

We have entered into office space lease agreements, which qualify as operating leases under ASU No. 2016-02, “Leases (Topic 842)”. Under such leases, we have commitments to pay annual minimum (base) rent. The leases have original terms (excluding extension options) ranging from one to ten years. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. We record base rent expense under the straight-line method over the term of the lease. In the accompanying Consolidated Statements of Comprehensive Loss, rent expense is included in operating expenses under general and administrative expenses.

We have entered into a software license agreement, which qualifies as a finance lease under ASC 842 (“Leases”). Under this lease, the lessor receives fixed payments over a period of four years, after which we take ownership of the software and source code. The resulting software asset is included in property and equipment, net, in the accompanying Consolidated Balance Sheets. We record amortization for the related asset over its useful life on a straight-line basis and recognize interest expense under the effective interest method over the term of the lease. In the accompanying Consolidated Statements of Comprehensive Loss, these expenses are included in general and administrative expenses and interest expense, respectively.

The components of the lease-related expenses for the years ended December 31, 2025 and 2024, are as follows (in thousands):


	2025		2024
Operating lease cost:
Rent expense	$	2,262	$	1,948
Sublease income	—		(4)
Total operating lease cost	$	2,262	$	1,944

Finance lease cost:
Amortization of assets	$	19	$	—
Interest on lease liabilities	10		—
Total finance lease cost	$	29	$	—

For purposes of calculating the operating lease assets and lease liabilities, extension options are not included in the lease term unless it is reasonably certain we will exercise the option, or the lessor has the sole ability to exercise the option. The weighted average discount rate of our operating leases is 10% as of December 31, 2025 and 2024. The weighted average remaining lease term for our operating leases is three years and four years as of December 31, 2025 and 2024, respectively. The discount rate of our finance lease is 11% as of December 31, 2025. The remaining lease term for our finance lease is four years as of December 31, 2025.

Supplemental cash flow information related to leases for the years ended December 31, 2025 and 2024, are as follows (in thousands):


	2025		2024
Cash paid for amounts included in the measurement of operating lease liabilities:
Operating cash outflows from operating leases	$	2,265	$	2,106
Non-cash activities:
Operating lease assets obtained or removed in exchange for new, modified or terminated operating lease liabilities	$	3,547	$	419
Finance lease assets obtained or removed in exchange for new, modified, or terminated finance lease liabilities	$	284	$	—

Future minimum commitments over the life of all operating and financing leases, which exclude variable rent payments, are as follows for the periods presented below (in thousands):


	Operating Leases		Finance Leases
2026	$	2,514	$	88
2027	2,376		88
2028	2,110		87
2029	1,035		58
2030	208		—
Thereafter	27		—
Total minimum lease payments	8,270		321
Less: imputed interest	(1,358)		(56)
Total lease liabilities	$	6,912	$	265

Contingencies

Although we have been, are, and in the future may be, the defendant or plaintiff in various actions arising in the normal course of business, as of December 31, 2025, we were not currently a party to any material legal proceedings.

SEGMENT INFORMATION - Narrative (Details) - segment	12 Months Ended
SEGMENT INFORMATION - Narrative (Details) - segment	Dec. 31, 2025	Dec. 31, 2024
Segment Reporting [Abstract]
Number of Reportable Segments	1
Segment Reporting, No Asset Information [true false]	true	true

NOTES PAYABLE (Details) - Schedule of Maturities of Long-term Debt - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Schedule of Maturities of Long-term Debt [Abstract]
Long-Term Debt, Maturity, Year One	$ 4,834
Long-Term Debt, Maturity, Year Two	4,941
Long-Term Debt, Maturity, Year Three	0
Long-Term Debt, Maturity, Year Four	46,000
Long-Term Debt, Maturity, Year Five	15,000
Gross Notes Payable	$ 70,775	$ 14,943

STOCKHOLDERS' EQUITY, EMPLOYEE BENEFIT PLANS AND SHARE-BASED COMPENSATION

12 Months Ended

Dec. 31, 2025

Share-Based Payment Arrangement [Abstract]

STOCKHOLDERS' EQUITY, EMPLOYEE BENEFIT PLANS AND SHARE-BASED COMPENSATION

STOCKHOLDERS’ EQUITY, EMPLOYEE BENEFIT PLANS AND SHARE-BASED COMPENSATION

Shelf Registration

In April 2024, we filed a universal shelf registration statement on Form S-3 with the Securities and Exchange Commission (“SEC”) to provide access to additional capital, if needed. Pursuant to the shelf registration statement, we may from time to time offer to sell in one or more offerings shares of our common stock or other securities having an aggregate value of up to $150,000. The shelf registration statement relating to these securities became effective on April 19, 2024. As of December 31, 2025, there is $150,000 available under the shelf registration statement.

Also in April 2024, we filed an acquisition shelf registration statement on Form S-4 with the SEC to allow us to issue securities in future business combinations. Pursuant to the acquisition shelf registration statement, we may from time to time issue up to 12,500 shares of our common stock as consideration in future business combinations. The shelf registration statement relating to these securities became effective on April 19, 2024. As of December 31, 2025, there are 12,500 shares of common stock available for issuance under this acquisition shelf registration statement.

On October 31, 2024, we entered into a Sales Agreement (the “Sales Agreement”) with Roth Capital Partners, LLC (“Roth”). The Sales Agreement provides for the offer and sale of up to $25,000 of our newly issued common stock as registered under the April 2024 shelf registration, from time to time through an “at the market offering” program. We will specify the parameters for the sale of the shares of common stock, including the number of shares to be issued, the time period during which sales are requested to be made, any limitation on the number of shares that may be sold in any one trading day and any minimum price below which sales may not be made. We may offer and sell up to $25,000 of shares of common stock pursuant to the Sales Agreement. Actual sales of common stock under the Sales Agreement will depend on a variety of factors including, among other things, market conditions, the trading price of the common stock and potential funding needs. As a result, the full amount of capital may not be fully realized. We intend to use the net proceeds from these at-market offerings, if any, for general corporate purposes. Our general corporate purposes include, but are not limited to, repayment or refinancing of debt, capital expenditures, funding possible acquisitions, working capital and satisfaction of other obligations. As of December 31, 2025, there are $25,000 of shares of common stock available for issuance under the Sales Agreement.

Stock and Stock Option Plans

We have one active equity plan, the 2018 Incentive Award Plan (the “2018 Plan”).

Employees and consultants of the Company, its subsidiaries and affiliates, as well as members of our board, are eligible to receive awards under the 2018 Plan. The 2018 Plan provides for the grant of stock options, including incentive stock options (“ISOs”) and nonqualified stock options (“NQSOs”), stock appreciation rights, restricted stock, restricted stock units (“RSUs”), performance bonus awards, performance stock unit awards (“PSUs”), other stock or cash-based awards and dividend equivalents to eligible individuals.

The number of shares available for issuance under the 2018 Plan is 6,998 shares. We have 819 options, 820 RSUs, and 558 PSUs granted and outstanding pursuant to the 2018 Plan as of December 31, 2025.

We use the Black-Scholes option valuation model to value employee stock awards. We estimate stock price volatility based upon our historical volatility. Estimated option life and forfeiture rate assumptions are derived from historical data. For stock-based compensation awards with graded vesting, we recognize compensation expense using the straight-line amortization method. During the years ended December 31, 2025 and 2024, we have not issued any stock options as compensation.

Total compensation expense recognized in the Consolidated Statements of Comprehensive Loss for stock based awards was $7,739 and $6,444 for 2025 and 2024, respectively.

As of December 31, 2025, we reserved shares of common stock for future issuance under the 2018 Plan as follows (in thousands):


Options, PSUs and RSUs outstanding			2,197
Shares available for future grant			2,646
Shares reserved			4,843

The following table summarizes activity related to options during the year ended December 31, 2025:


	Shares	Weighted Average Exercise Price		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
Outstanding, beginning of year	1,283	$	7.36
Granted	—	—
Exercised	(460)	6.77
Cancelled	(4)	7.48
Outstanding, end of year	819	$	7.69	0.87	$	1,456

Vested and expected to vest	819	$	7.69	0.87	$	1,456
Exercisable	817	$	7.68	0.87	$	1,456

The total intrinsic value of options exercised during the years ended December 31, 2025 and 2024, was $1,251 and $225, respectively. As of December 31, 2025, total compensation cost not yet recognized related to nonvested share options was $7, which is expected to be recognized over a weighted average period of 0.42 years.

The following table summarizes activity related to RSUs during the year ended December 31, 2025 (in thousands, except for weighted average grant date fair value):


	Shares	Weighted Average Grant Date Fair Value
Outstanding, beginning of year	754	$	9.59
Granted	594	9.76
Performance adjustments	24	9.76
Vested	(478)	9.67
Forfeited	(74)	9.89
Outstanding, end of year	820	$	9.62

The total fair value of RSUs vested during the years ended December 31, 2025 and 2024, was $4,623 and $3,481, respectively. As of December 31, 2025, total compensation cost not yet recognized related to nonvested RSUs was $4,709, which is expected to be recognized over a weighted average period of 1.91 years.

The following table summarizes activity related to PSUs during the year ended December 31, 2025 (in thousands, except for weighted average grant date fair value):


	Shares	Weighted Average Grant Date Fair Value
Outstanding, beginning of year	368	$	9.26
Granted	348	9.47
Performance adjustments	1	9.47
Vested	(159)	9.35
Forfeited	—	—
Outstanding, end of year	558	$	9.40

As of December 31, 2025, total compensation cost not yet recognized related to nonvested PSUs was $1,136 which is expected to be recognized over a weighted average period of 1.96 years.

As of December 31, 2025, we had 2,646 shares available for grant pursuant to the 2018 Plan.

401(k) Savings Plan

We sponsor a defined contribution 401(k) plan that is available to substantially all employees. Our Board of Directors may amend or terminate the plan at any time. Defined contribution plan expense was $2,186 and $2,061 during the years ended December 31, 2025 and 2024, respectively.

Employee Stock Purchase Plan

Our Employee Stock Purchase Plan (“Purchase Plan”) was approved by the stockholders in June 2017. The Purchase Plan allows all eligible employees to purchase a limited number of shares of our common stock during pre-specified offering periods at a discount established by the Board of Directors, not to exceed 15% of the fair market value of the common stock, at the beginning or end of the offering period (whichever is lower). Under the ESPP, 875 shares were reserved for issuance of which there remains 295 shares available for future issuance.

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Funds Held For Clients (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Debt Securities, Available-for-sale [Line Items]
Restricted cash and restricted cash equivalents included in funds held for clients	$ 139,459	$ 124,287
Debt Securities, Available-for-sale, Current	12,781	5,273
Debt Securities, Available-for-sale, Noncurrent	75,871	63,055
Total funds held for clients	$ 228,111	$ 192,615

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Commitment and Contingencies

12 Months Ended

Dec. 31, 2025

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

Lease Commitments

The components of the lease-related expenses for the years ended December 31, 2025 and 2024, are as follows (in thousands):


	2025		2024
Operating lease cost:
Rent expense	$	2,262	$	1,948
Sublease income	—		(4)
Total operating lease cost	$	2,262	$	1,944

Finance lease cost:
Amortization of assets	$	19	$	—
Interest on lease liabilities	10		—
Total finance lease cost	$	29	$	—

Supplemental cash flow information related to leases for the years ended December 31, 2025 and 2024, are as follows (in thousands):


	2025		2024
Cash paid for amounts included in the measurement of operating lease liabilities:
Operating cash outflows from operating leases	$	2,265	$	2,106
Non-cash activities:
Operating lease assets obtained or removed in exchange for new, modified or terminated operating lease liabilities	$	3,547	$	419
Finance lease assets obtained or removed in exchange for new, modified, or terminated finance lease liabilities	$	284	$	—

Future minimum commitments over the life of all operating and financing leases, which exclude variable rent payments, are as follows for the periods presented below (in thousands):


	Operating Leases		Finance Leases
2026	$	2,514	$	88
2027	2,376		88
2028	2,110		87
2029	1,035		58
2030	208		—
Thereafter	27		—
Total minimum lease payments	8,270		321
Less: imputed interest	(1,358)		(56)
Total lease liabilities	$	6,912	$	265

Contingencies

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
Cybersecurity Risk Management and Strategy Disclosure	Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	Risk Management and Strategy We have implemented a comprehensive cyber risk management program that adheres to industry standards, specifically the National Institute of Standards and Technology’s cybersecurity framework and risk management standards. This program is maintained by a dedicated security operations team at the Company (the “Security Operations Team”). This process includes annually assessing and categorizing existing and emerging threats to Asure’s business operations and its information systems. Identified risks are assessed for severity and probability of impact and then risk treatments are identified and implemented. Additionally, Asure has implemented a vendor risk management program to continually assess and monitor risks posed by vendors and partners of the Company. We maintain a comprehensive listing of controls that includes those risk treatments which are continuously monitored and assessed by the Security Operations Team. These controls are derived from the risk assessment process and include physical, logical and environmental security, vulnerability management, secure development and change management, fraud detection, and privacy. We also maintain a security awareness program (the “Security Awareness Program”), which is designed, implemented and maintained by our VP of Information Security. Our Security Awareness Program includes training that reinforces our information technology risk and security management policies, standards and practices, as well as the expectation that employees comply with these policies. The Security Awareness Program engages personnel through training on how to identify potential cybersecurity risks and protect our resources and information, as well as how to respond to unauthorized access to or use of Company information. The Security Awareness Program training is mandatory for all employees at least annually, and it is supplemented by Company-wide assessment initiatives, including periodic testing. Additionally, we provide specialized security training for certain employee roles, such as application developers. We conduct periodic tests to assess our processes and procedures and the threat landscape, which are designed with the goal of implementing and maintaining a robust cybersecurity program. Where appropriate, we take additional and ongoing steps intended to strengthen our cybersecurity capabilities and mitigate the risk of a breach or incident. Our security program and IT-related controls are regularly examined by internal auditors, external auditors and various regulators who regularly assess the design and effectiveness of our control framework. As part of those assessments, Asure maintains both SOC1 Type 2 and SOC2 Type 2 certifications specifically evaluating the security, confidentiality, and availability of its systems and information. Additionally, state examiners audit our IT-related controls as part of our Money Transmitter Licensing requirements. Although we have designed its cybersecurity program and governance procedures noted above to mitigate cybersecurity risks, we continue to face unknown cybersecurity risks, threats and attacks. We have had no material cybersecurity incidents, and these risks, threats and attacks have not had a material impact on our operations, business strategy or financial results; however, they may have a material impact in the future. Please refer to the “Risk Factors” in Part I, Item 1A of this Form 10-K for more information on risks posed by cybersecurity threats to the Company.
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	We have implemented a comprehensive cyber risk management program that adheres to industry standards, specifically the National Institute of Standards and Technology’s cybersecurity framework and risk management standards. This program is maintained by a dedicated security operations team at the Company (the “Security Operations Team”). This process includes annually assessing and categorizing existing and emerging threats to Asure’s business operations and its information systems. Identified risks are assessed for severity and probability of impact and then risk treatments are identified and implemented. Additionally, Asure has implemented a vendor risk management program to continually assess and monitor risks posed by vendors and partners of the Company.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Board of Directors Oversight [Text Block]	In addition, cybersecurity risks, emerging and existing threats and Asure’s current security posture are presented to the board of directors quarterly, as the board of directors is generally responsible for our risk management.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	Our Security Operations Team, led by the VP of Information Security, is responsible for identifying, assessing, mitigating, and reporting on material cybersecurity risks to the executive management team.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	In addition, cybersecurity risks, emerging and existing threats and Asure’s current security posture are presented to the board of directors quarterly, as the board of directors is generally responsible for our risk management.
Cybersecurity Risk Role of Management [Text Block]	Our executive management receives regular monthly reports from the VP of Information Security.
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	Our Security Operations Team, led by the VP of Information Security, is responsible for identifying, assessing, mitigating, and reporting on material cybersecurity risks to the executive management team.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]	Our VP of Information Security holds a high-level certification relating to information security, Certified Information Systems Security Professional (CISSP) from the International Information Security System Security Certification Consortium, and has 19 years of information security, risk management, application security, security operations, and incident management experience.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]	Our Security Operations Team, led by the VP of Information Security, is responsible for identifying, assessing, mitigating, and reporting on material cybersecurity risks to the executive management team.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

BUSINESS COMBINATIONS AND ASSET ACQUISITIONS (Tables)

12 Months Ended

Dec. 31, 2025

Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]

Summary of the Assets Acquired and Liabilities Assumed

The following table summarizes the amounts of assets acquired and liabilities assumed at the acquisition date, valued at their estimated acquisition-date fair value:


	Acquisition Date Fair Value
Accounts receivable	$	2,020
Inventory	3,380
Prepaid expenses and other current assets	177
Property and equipment, net	185
Intangible assets, net	16,500
Operating lease assets, net	826
Other assets, net	777
Total assets acquired	23,865
Accounts payable	474
Operating lease liabilities, current	826
Other accrued liabilities	615
Deferred revenue	3,488
Total liabilities assumed	5,403
Total net assets acquired	18,462
Goodwill	21,035
Total purchase price	$	39,497

Schedule of Pro Forma Information

The following unaudited pro forma financial information presents combined results of operations for each of the periods presented as if the transaction had occurred as of January 1, 2024, prepared in accordance with ASC 805:


	Year Ended December 31,
	2025		2024
Total revenue	$	149,917	$	138,108
Net loss	$	(14,998)	$	(16,442)

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - Schedule of Expected Amortization Expense - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Finite-Lived Intangible Asset, Expected Amortization, Year One	$ 18,649
Finite-Lived Intangible Asset, Expected Amortization, Year Two	16,462
Finite-Lived Intangible Asset, Expected Amortization, Year Three	15,017
Finite-Lived Intangible Asset, Expected Amortization, Year Four	12,854
Finite-Lived Intangible Asset, Expected Amortization, Year Five	9,224
Finite-Lived Intangible Asset, Expected Amortization, after Year Five	15,705
Finite-Lived Intangible Assets, Net	$ 87,911	$ 69,114

INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Deferred tax assets
Net operating losses	$ 12,415	$ 10,914
Research and development credit carryforwards	3,402	3,500
Stock compensation	2,291	2,135
Fixed assets	60	24
Capitalized Software	3,443	3,254
Acquired intangibles	6,124	2,722
Lease liabilities	1,962	1,314
Accrued expenses	2,460	2,244
Deferred revenue	1,192	326
Other	0	34
Gross deferred tax assets	33,349	26,467
Less: Valuation allowance	(22,538)	(18,497)
Total deferred tax assets	10,811	7,970
Deferred tax liabilities
Deferred commissions	(4,024)	(3,236)
Goodwill	(8,403)	(6,287)
Right-of-use assets	(1,648)	(1,059)
Total deferred tax liabilities	(14,075)	(10,582)
Net deferred tax liabilities	$ (3,264)	$ (2,612)

INCOME TAXES - Components of Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Current
Federal	$ 0	$ 9
State	0	40
Total current	0	49
Deferred
Federal	81	532
State	571	352
Total deferred	652	884
Income tax expense	$ 652	$ 933

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
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+ Details

Commitment and Contingencies (Details)	Dec. 31, 2025	Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Operating Lease, Weighted Average Discount Rate, Percent	10.00%	10.00%

COMMITMENTS AND CONTINGENCIES - Lease Maturity (Details) $ in Thousands	Dec. 31, 2025 USD ($)
Operating Leases
2026	$ 2,514
2027	2,376
2028	2,110
2029	1,035
2030	208
Thereafter	27
Total minimum lease payments	8,270
Less: imputed interest	(1,358)
Total lease liabilities	6,912
Finance Leases
2026	88
2027	88
2028	87
2029	58
2030	0
Thereafter	0
Total minimum lease payments	321
Less: imputed interest	(56)
Total lease liabilities	$ 265

BUSINESS COMBINATIONS AND ASSET ACQUISITIONS - 2024 Business Combinations (Details) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Jul. 11, 2024
Business Combination [Line Items]
Goodwill	$ 115,759	$ 94,724
Hireclick
Business Combination [Line Items]
Purchase price	15,162
Cash paid for acquisition	7,900
Det included in business combination			$ 3,000
Discount on promissory note transferred in business combination	$ 1,716
Stock issued for acquisitions (in shares)	525
Fair value of shares issued in business combination	4,262
Deferred revenue			237
Other accrued liabilities			498
Goodwill			8,713
Hireclick \| Customer Relationships
Business Combination [Line Items]
Intangible assets acquired			2,700
Hireclick \| Developed Technology Rights
Business Combination [Line Items]
Intangible assets acquired			$ 3,200
Weighted average useful life of assets acquired	5 years

INCOME TAXES - Effective Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Amount
U.S. federal statutory tax rate	$ (2,621)	$ (2,276)
State taxes, net of federal benefit	551	(377)
Tax credits
Research and development tax credits	123
Credit carryforwards		759
Change in valuation allowance	2,445	2,297
Nontaxable or nondeductible items
Stock compensation	(102)
Officer's compensation limitation	489
Officer’s compensation limitation		345
Permanent items and other		76
Impact of deferred tax true up for intangible assets	214
Impact of deferred tax true up for stock compensation	147
Impact of asset acquisitions on deferred taxes	(712)
Stock compensation		109
Changes in unrecognized tax benefits	19
Other adjustments	99
Income tax expense	$ 652	$ 933
Percent
U.S. federal statutory tax rate	21.00%	21.00%
State taxes, net of federal benefit	(4.40%)
Tax credits
Research and development tax credits	(1.00%)
Change in valuation allowance	(19.60%)
Officer's compensation limitation	(3.90%)
Nontaxable or nondeductible items
Stock compensation	0.80%
Impact of deferred tax true up for intangible assets	(1.70%)
Impact of deferred tax true up for stock compensation	(1.20%)
Impact of asset acquisitions on deferred taxes	5.70%
Changes in unrecognized tax benefits	(0.10%)
Other adjustments	(0.80%)
Effective tax rate	(5.20%)

Cover	12 Months Ended
Cover	Dec. 31, 2025
Cover [Abstract]
Documents Incorporated by Reference	Portions of the registrant’s definitive Proxy Statement relating to its 2026 Annual Meeting of Shareholders are incorporated by reference into Part III of this Annual Report on Form 10-K where indicated. Such Proxy Statement, or an amendment to this report containing the Items comprising Part III, will be filed with the U.S. Securities and Exchange Commission within 120 days after the end of the fiscal year to which this report relates.

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill [Table Text Block]


	2024		Acquisitions		2025
Goodwill	$	94,724	$	21,035	$	115,759

Schedule of Finite-Lived Intangible Assets [Table Text Block]

The gross carrying amount and accumulated amortization of our intangible assets as of December 31, 2025 and 2024, are as follows (in thousands, except weighted average periods):


	Weighted Average Amortization Period (in Years)	Gross		Accumulated Amortization		Net
December 31, 2025
Customer relationships	8.5	$	182,024	$	(101,343)	$	80,681
Developed technology	6.6	19,501		(12,348)		7,153
Trade names	4.3	880		(880)		—
Non-compete agreements	5.2	1,032		(955)		77
	8.2	$	203,437	$	(115,526)	$	87,911

December 31, 2024
Customer relationships	8.6	$	148,097	$	(83,074)	$	65,023
Developed technology	6.5	15,201		(11,201)		4,000
Trade names	4.3	880		(880)		—
Non-compete agreements	5.2	1,032		(941)		91
	8.3	$	165,210	$	(96,096)	$	69,114

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

The following table summarizes the future estimated amortization expense relating to our intangible assets as of December 31, 2025 (in thousands):


2026	$	18,649
2027	16,462
2028	15,017
2029	12,854
2030	9,224
Thereafter	15,705
	$	87,911

Schedule of Acquired Indefinite-Lived Intangible Assets by Major Class


Gross Intangible Assets	2024		Acquisitions		2025
Customer relationships	$	148,097	$	33,927	$	182,024
Developed technology	15,201		4,300		19,501
Trade names	880		—		880
Non-compete agreements	1,032		—		1,032
	$	165,210	$	38,227	$	203,437

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
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+ Details

INVESTMENTS AND FAIR VALUE MEASUREMENTS

12 Months Ended

Dec. 31, 2025

Fair Value Disclosures [Abstract]

INVESTMENTS AND FAIR VALUE MEASUREMENT

INVESTMENTS AND FAIR VALUE MEASUREMENTS

ASC 820 “Fair Value Measurement” (ASC 820) defines fair value, establishes a framework for measuring fair value under U.S. GAAP and enhances disclosures about fair value measurements. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. ASC 820 describes a fair value hierarchy based on the following three levels of inputs that may be used to measure fair value, of which the first two are considered observable and the last unobservable:


Level 1:						Quoted prices in active markets for identical assets or liabilities;

Level 2:						Quoted prices in active markets for similar assets or liabilities; quoted prices in markets that are not active for identical or similar assets or liabilities; and model-driven valuations whose significant inputs are observable; and

Level 3:						Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.


	Total Carrying Value		Level 1		Level 2		Level 3
December 31, 2025
Assets:
Funds held for clients
Money market funds	$	1,784	$	1,784	$	—	$	—
Available-for-sale securities	88,652		—		88,652		—
Total	$	90,436	$	1,784	$	88,652	$	—

December 31, 2024
Assets:
Funds held for clients
Money market funds	$	8,105	$	8,105	$	—	$	—
Available-for-sale securities	68,328		—		68,328		—
Total	$	76,433	$	8,105	$	68,328	$	—

Restricted cash equivalents and investments classified as available-for-sale within funds held for clients consisted of the following (in thousands):


	Amortized Cost		Gross Unrealized Gains (1)		Gross Unrealized Losses (1)		Aggregate Estimated Fair Value
December 31, 2025
Restricted cash equivalents	$	1,787	$	—	$	(3)	$	1,784
Available-for-sale securities:
Corporate debt securities	83,160		501		(77)		83,584
Municipal bonds	1,542		—		(17)		1,525
U.S. Government agency securities	3,515		28		—		3,543
Total available-for-sale securities	88,217		529		(94)		88,652

Total(2)	$	90,004	$	529	$	(97)	$	90,436

December 31, 2024
Restricted cash equivalents	$	8,115	$	—	$	(10)	$	8,105
Available-for-sale securities:
Corporate debt securities	63,253		164		(619)		62,798
Municipal bonds	3,194		—		(104)		3,090
U.S. Government agency securities	2,449		6		(15)		2,440
Total available-for-sale securities	68,896		170		(738)		68,328

Total(2)	$	77,011	$	170	$	(748)	$	76,433

(2)At December 31, 2025, and December 31, 2024, none of these securities were classified as cash and cash equivalents on the accompanying Consolidated Balance Sheets.

Funds held for clients represent assets that we have classified as restricted for use solely for the purposes of satisfying the obligations to remit funds relating to our payroll and payroll tax filing services, which are classified as client funds obligations on our Consolidated Balance Sheets.

Funds held for clients have been invested in the following categories (in thousands):


	December 31, 2025		December 31, 2024
Restricted cash and cash equivalents held to satisfy client funds obligations	$	139,459	$	124,287
Restricted short-term marketable securities held to satisfy client funds obligations	12,781		5,273
Restricted long-term marketable securities held to satisfy client funds obligations	75,871		63,055
Total funds held for clients	$	228,111	$	192,615

Expected maturities of available-for-sale securities as of December 31, 2025, are as follows (in thousands):


One year or less	$	12,781
After one year through five years	75,871
	$	88,652

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

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+ Details

SEGMENT INFORMATION

12 Months Ended

Dec. 31, 2025

Segment Reporting [Abstract]

SEGMENT INFORMATION

We manage our business activities on a consolidated basis and operate as one reportable segment. Our chief operating decision maker (“CODM”) is its Chairman and Chief Executive Officer, who reviews financial information presented on a consolidated basis. The CODM uses consolidated net loss, as reported on our Consolidated Statements of Comprehensive Loss, to assess financial performance and allocate resources. These financial metrics are used by the CODM to make key operating decisions, such as the allocation of budget between cost of sales, sales and marketing, general and administrative, and research and development expenses. The CODM does not review assets in evaluating the results of the segment, and therefore, such information is not presented.

The operating financial results of our single reportable segment for the years ended December 31, 2025 and 2024, are as follows (in thousands):


	2025		2024
Total revenues	$	140,541	$	119,792

Significant segment expenses
Compensation	89,404		83,547
Non-compensation	39,671		30,792
Deferred software and commission costs	(14,309)		(12,398)
Amortization, depreciation, and other noncash expenses	34,835		29,522
Other segment expenses(1)	4,066		102
Total expenses	153,667		131,565
Net loss	$	(13,126)	$	(11,773)

(1)Other segment expenses include interest expense, net of interest income, and other business expense

See the consolidated financial statements for other financial information regarding our reportable segment.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

BUSINESS COMBINATIONS AND ASSET ACQUISITIONS - 2025 Asset Acquisitions (Details) shares in Thousands, $ in Thousands	12 Months Ended		24 Months Ended
	Dec. 31, 2025 USD ($) shares	Dec. 31, 2024 USD ($)	Dec. 31, 2024 USD ($)
2025 Acquisitions
Asset Acquisition [Line Items]
Number of asset acquisitions	7
Purchase price	$ 20,523
Cash paid for acquisition	16,019
Short term payments for acquisitions	56
Liabilities incurred from asset acquisition	$ 3,492
Stock issued for acquisitions (in shares) \| shares	124
Stock issued for acquisitions	$ 956
Contingent events duration	12 months
2025 Acquisitions \| Customer Relationships
Asset Acquisition [Line Items]
Weighted average useful life of assets acquired	8 years
2024 Acquisitions
Asset Acquisition [Line Items]
Number of asset acquisitions		11
Purchase price			$ 15,123
Cash paid for acquisition	$ 2,436	$ 5,842
Short term payments for acquisitions	$ 393
Liabilities incurred from asset acquisition		$ 1,423
Stock issued for acquisitions (in shares) \| shares	500
Stock issued for acquisitions	$ 4,863
2024 Acquisitions \| Maximum
Asset Acquisition [Line Items]
Contingent events duration	3 years
2024 Acquisitions \| Customer Relationships
Asset Acquisition [Line Items]
Weighted average useful life of assets acquired	8 years

NOTES PAYABLE (Details) - Schedule of Debt and Debt Issuance Costs - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Current portion of notes payable
Gross Notes Payable	$ 4,834	$ 7,578
Debt Issuance Costs and Debt Discount	(490)	(570)
Net Notes Payable	4,344	7,008
Notes payable, net of current portion
Gross Notes Payable	65,941	7,365
Debt Issuance Costs and Debt Discount	(2,659)	(1,656)
Net Notes Payable	63,282	5,709
Gross Notes Payable	70,775	14,943
Debt Issuance Costs and Debt Discount	(3,149)	(2,226)
Net Notes Payable	$ 67,626	$ 12,717

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of the provision for income taxes attributable to continuing operations for the years ended December 31, 2025 and 2024, are as follows (in thousands):


	2025		2024
Current
Federal	$	—	$	9
State	—		40
Total current	$	—	$	49

Deferred
Federal	$	81	$	532
State	571		352
Total deferred	$	652	$	884

Total tax provision	$	652	$	933

Schedule of Effective Income Tax Rate Reconciliation


	2025
U.S. federal statutory tax rate	$	(2,621)	21.0	%
State taxes, net of federal benefit(1)	551		(4.4)	%
Tax credits
Research and development tax credits	123		(1.0)	%
Change in valuation allowance	2,445		(19.6)	%
Nontaxable or nondeductible items
Stock compensation	(102)		0.8	%
Officer's compensation limitation	489		(3.9)	%
Impact of deferred tax true up for intangible assets	214		(1.7)	%
Impact of deferred tax true up for stock compensation	147		(1.2)	%
Impact of asset acquisitions on deferred taxes	(712)		5.7	%
Changes in unrecognized tax benefits	19		(0.1)	%
Other adjustments	99		(0.8)	%
	$	652	(5.2)	%


	2024
Computed at statutory rate	$	(2,276)
State tax, net of federal benefit	(377)
Permanent items and other	76
Officer’s compensation limitation	345
Stock compensation	109
Credit carryforwards	759
Change in valuation allowance	2,297
	$	933

Schedule of Deferred Tax Assets and Liabilities

Significant components of our deferred taxes for the years ended December 31, 2025 and 2024, are as follows (in thousands):


	2025		2024
Deferred tax assets
Net operating losses	$	12,415	$	10,914
Research and development credit carryforwards	3,402		3,500
Stock compensation	2,291		2,135
Fixed assets	60		24
Capitalized Software	3,443		3,254
Acquired intangibles	6,124		2,722
Lease liabilities	1,962		1,314
Accrued expenses	2,460		2,244
Deferred revenue	1,192		326
Other	—		34
Gross deferred tax assets	33,349		26,467
Less: Valuation allowance	(22,538)		(18,497)
Total deferred tax assets	$	10,811	$	7,970

Deferred tax liabilities
Deferred commissions	$	(4,024)	$	(3,236)
Goodwill	(8,403)		(6,287)
Right-of-use assets	(1,648)		(1,059)
Total deferred tax liabilities	$	(14,075)	$	(10,582)

Net deferred tax liabilities	$	(3,264)	$	(2,612)

Schedule of Unrecognized Tax Benefits Roll Forward

The reconciliation of our unrecognized tax benefits is as follows:


Balance at December 31, 2023	$	649
Additions based on tax positions related to the current year	—
Additions for tax positions of prior years	—
Reductions for tax positions of prior years	(97)
Balance at December 31, 2024	552
Additions based on tax positions related to the current year	—
Additions for tax positions of prior years	—
Reductions for tax positions of prior years	(47)
Balance at December 31, 2025	$	505

CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION	12 Months Ended
CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION	Dec. 31, 2025
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer [Text Block]	CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION Receivables Receivables from contracts with customers, net of allowance for credit losses of $7,206, were $15,859 at December 31, 2025. Receivables from contracts with customers, net of allowance for credit losses of $6,328, were $18,154 at December 31, 2024. We had a provision for expected losses of $1,122, write-offs charged against the allowance for credit losses of $666, and recoveries on previously written off receivables of $422 during the year ended December 31, 2025. We had a provision for expected losses of $46, write-offs charged against the allowance for credit losses of $68, and recoveries on previously written off receivables of $1,563 during the year ended December 31, 2024. As of December 31, 2025, we had one customer that accounted for $1,879 or 13% of our net accounts receivable balance. The receivable balance is not collateralized, and thus the entire $1,879 is at risk of loss. No customers represented more than 10% of our net accounts receivable balance as of December 31, 2024. Contract Assets Costs to Fulfill Contracts Contract assets from contracts with customers were $3,747 and $1,712 balance at December 31, 2025 and 2024, respectively. Costs to Obtain Contracts Deferred commission costs from contracts with customers were $14,721 and $12,351 at December 31, 2025 and 2024, respectively. The increase is primarily due to higher commissions and related costs to obtain contracts with customers. The amount of amortization recognized for the years ended December 31, 2025 and 2024, was $3,285 and $2,568, respectively. Deferred Revenue During the years ended December 31, 2025 and 2024, revenue of $11,649 and $6,626, respectively, was recognized from the deferred revenue balance at the beginning of each period. During the year ended December 31, 2024, various multi-year arrangements were finalized towards the end of the year, which is the primary driver of the increase in the amounts recognized from deferred revenue during the year ended December 31, 2025, compared to the year ended December 31, 2024. Transaction Price Allocated to the Remaining Performance Obligations As of December 31, 2025, approximately $99,654 of revenue is expected to be recognized from remaining performance obligations that are originally expected to last longer than a year. We expect to recognize revenue on approximately 41% of these remaining performance obligations over the next 12 months, with the balance recognized thereafter. Revenue Concentration During the years ended December 31, 2025 and 2024, there were no customers that individually represented 10% or more of consolidated revenue.

- Definition

The 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-7

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-9

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-15

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 12
-Subparagraph (c)
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Section 50
-Paragraph 12
-Subparagraph (d)
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-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Section 50
-Paragraph 12
-Subparagraph (e)
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
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-URI https://asc.fasb.org/1943274/2147479806/606-10-50-13

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org/606/tableOfContent

+ Details

STOCKHOLDERS' EQUITY, EMPLOYEE BENEFIT PLANS AND SHARE-BASED COMPENSATION- Narrative (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Oct. 31, 2024	Apr. 19, 2024	Jun. 30, 2017
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Aggregate Value of Common Stock and Other Securities Registered for Sale	$ 150,000			$ 150,000
Aggregate Shares of Common Stock Allocated for Acquisitions	$ 12,500,000			$ 12,500,000
Sale Of Stock, Maximum Authorized Amount			$ 25,000
Sale of Stock, Remaining Authorized, Amount	$ 25,000
Options Outstanding	819	1,283
Share-based compensation	$ 7,739	$ 6,444
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	1,251	225
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount	$ 7
Shares available for grant	2,646
Defined Contribution Plan, Cost	$ 2,186	2,061
Shares reserved for future issuance (in shares)	4,843
Employee Stock Option
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	5 months 1 day
Restricted Stock Units (RSUs)
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	1 year 10 months 28 days
Share-based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	$ 4,709
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	$ 4,623	$ 3,481
Performance Shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	1 year 11 months 15 days
Share-based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	$ 1,136
2018 Plan
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	6,998
2018 Plan \| Employee Stock Option
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options Outstanding	819
2018 Plan \| Restricted Stock Units (RSUs)
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number	820
2018 Plan \| Performance Shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number	558
Purchase Plan \| Employee Stock
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares reserved for future issuance (in shares)	295				875

PROPERTY, PLANT AND EQUIPMENT - Schedule of Property, Plant, and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Property, Plant and Equipment [Line Items]
Furniture and Fixtures, Gross	$ 9,103	$ 8,273
Capitalized Computer Software, Gross	44,532	31,305
Property, Plant and Equipment, Other, Gross	3,383	3,063
Leasehold Improvements, Gross	2,913	2,595
Property, Plant and Equipment, Gross	59,931	45,236
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(32,121)	(25,567)
Property and equipment, net	$ 27,810	$ 19,669
Software and Software Development Costs
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	2 years
Minimum \| Furniture and Fixtures
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	2 years
Minimum \| Leasehold Improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	2 years
Minimum \| Other Capitalized Property Plant and Equipment
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	2 years
Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Maximum \| Furniture and Fixtures
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Maximum \| Leasehold Improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Maximum \| Other Capitalized Property Plant and Equipment
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years

SEGMENT INFORMATION - Schedule of Operating Financial Results of Reportable Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Significant segment expenses
Depreciation and amortization	$ 26,439	$ 22,142
Net loss	(13,126)	(11,773)
Operating Segments \| Reportable Segment
Segment Reporting Information [Line Items]
Total revenue	140,541	119,792
Significant segment expenses
Compensation	89,404	83,547
Non-compensation	39,671	30,792
Deferred software and commission costs	(14,309)	(12,398)
Depreciation and amortization	34,835	29,522
Other segment expenses(1)	4,066	102
Total expenses	153,667	131,565
Net loss	$ (13,126)	$ (11,773)

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) shares in Thousands, $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 7,206	$ 6,328
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	1,500	1,500
Preferred stock, shares outstanding	0	0
Preferred stock, shares issued	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	44,000	44,000
Common stock, shares issued	28,076	26,671
Common stock, shares outstanding	28,076	26,671
Treasury Stock, Common, Shares	0

STOCKHOLDERS' EQUITY, EMPLOYEE BENEFIT PLANS AND SHARE-BASED COMPENSATION - Schedule of Shares Reserved (Details) - shares shares in Thousands	Dec. 31, 2025	Dec. 31, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options Outstanding	819	1,283
Shares available for grant	2,646
Shares reserved for future issuance (in shares)	4,843
Share-based Payment Arrangement
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options Outstanding	2,197

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)
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-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Investments Classified by Contractual Maturity Date (Details) $ in Thousands	Dec. 31, 2025 USD ($)
Fair Value Disclosures [Abstract]
One year or less	$ 12,781
After one year through five years	75,871
Available-for-sale debt securities total fair value	$ 88,652

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - Recurring - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Funds held for clients
Total	$ 90,436	$ 76,433
Money Market Funds [Member]
Funds held for clients
Funds held for clients	1,784	8,105
Available-for-sale securities
Funds held for clients
Funds held for clients	88,652	68,328
Level 1
Funds held for clients
Total	1,784	8,105
Level 1 \| Money Market Funds [Member]
Funds held for clients
Funds held for clients	1,784	8,105
Level 1 \| Available-for-sale securities
Funds held for clients
Funds held for clients	0	0
Level 2
Funds held for clients
Total	88,652	68,328
Level 2 \| Money Market Funds [Member]
Funds held for clients
Funds held for clients	0	0
Level 2 \| Available-for-sale securities
Funds held for clients
Funds held for clients	88,652	68,328
Level 3
Funds held for clients
Total	0	0
Level 3 \| Money Market Funds [Member]
Funds held for clients
Funds held for clients	0	0
Level 3 \| Available-for-sale securities
Funds held for clients
Funds held for clients	$ 0	$ 0

- Definition

Fair value portion of investment securities, including, but not limited to, marketable securities, derivative financial instruments, and investments accounted for under the equity method.

+ References + Details

NOTES PAYABLE (Details) - Schedule of Debt - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Long-term debt, gross	$ 70,775	$ 14,943
Notes Payable - Acquisitions
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Maturity	08/01/2026 - 07/01/29
Long-term debt, gross	$ 10,775	9,943
Notes Payable - Acquisitions \| Minimum
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Cash Interest Rate	2.00%
Notes Payable - Acquisitions \| Maximum
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Cash Interest Rate	4.00%
Notes Payable – Other
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Maturity	11/01/25
Cash Interest Rate	10.00%
Long-term debt, gross	$ 0	5,000
Senior Credit Facility
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Maturity	04/01/2030
Cash Interest Rate	9.25%
Long-term debt, gross	$ 60,000	$ 0

BUSINESS COMBINATIONS AND ASSET ACQUISITIONS- 2025 Business Combinations (Details) - USD ($) $ in Thousands		6 Months Ended	12 Months Ended
	Jul. 01, 2025	Dec. 31, 2025	Dec. 31, 2025	Dec. 31, 2024
Business Combination [Line Items]
Goodwill		$ 115,759	$ 115,759	$ 94,724
Lathem Time
Business Combination [Line Items]
Percent of membership interest acquired	100.00%
Purchase price	$ 39,497
Cash paid for acquisition	37,500
Det included in business combination	2,221
Discount on promissory note transferred in business combination	1,997
Accounts receivable	2,020
Inventory	3,380
Prepaid expenses and other current assets	177
Property and equipment, net	185
Intangible assets, net	16,500
Operating lease assets, net	826
Other assets, net	777
Total assets acquired	23,865
Accounts payable	474
Operating lease liabilities, current	826
Other accrued liabilities	615
Deferred revenue	3,488
Total liabilities assumed	5,403
Total net assets acquired	18,462
Goodwill	21,035
Total purchase price	$ 39,497
Revenue of acquiree since acquisition		9,262,000
Recurring revenue of acquiree since acquisition		5,420,000
Net income of acquiree since acquisition		$ 1,416,000
Pro forma revenue			149,917	138,108
Pro forma net loss			(14,998)	$ (16,442)
Legal costs associated with acquisition			$ 733

Property, Plant, and Equipment (Tables)

12 Months Ended

Dec. 31, 2025

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

Property and equipment as of December 31, 2025 and 2024, consisted of the following (in thousands):


	Estimated Useful Life (in years)	2025		2024
Furniture and equipment	2 to 5	$	9,103	$	8,273
Software development costs	3	44,532		31,305
Software	2 to 5	3,383		3,063
Leasehold improvements	2 to 5	2,913		2,595
Gross property and equipment		59,931		45,236
Less: accumulated depreciation and amortization		(32,121)		(25,567)
Property and equipment, net		$	27,810	$	19,669

STOCKHOLDERS' EQUITY, EMPLOYEE BENEFIT PLANS AND SHARE-BASED COMPENSATION - Schedule of Stock Option Activity (Details) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2025 USD ($) $ / shares shares
Shares
Outstanding, beginning of year (in shares) \| shares	1,283
Granted (in shares) \| shares	0
Exercised (in shares) \| shares	(460)
Cancelled (in shares) \| shares	(4)
Outstanding, end of year (in shares) \| shares	819
Vested and expected to vest (in shares) \| shares	819
Exercisable (in shares) \| shares	817
Weighted Average Exercise Price
Outstanding, beginning of year (in dollars per share) \| $ / shares	$ 7.36
Granted (in dollars per share) \| $ / shares	0
Exercised (in dollars per share) \| $ / shares	6.77
Cancelled (in dollars per share) \| $ / shares	7.48
Outstanding, end of year (in dollars per share) \| $ / shares	7.69
Vested and expected to vest (in shares) \| $ / shares	7.69
Exerciable (in shares) \| $ / shares	$ 7.68
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Additional Disclosures [Abstract]
Outstanding, weighted average remaining contractual term	10 months 13 days
Vested and expected to vest, weighted average remaining contractual term	10 months 13 days
Exercisable, weighted average remaining contractual term	10 months 13 days
Outstanding, aggregate intrinsic value \| $	$ 1,456
Vested and expected to vest, aggregate intrinsic value \| $	1,456
Exercisable, aggregate intrinsic value \| $	$ 1,456

DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policy)

12 Months Ended

Dec. 31, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

DESCRIPTION OF BUSINESS

Asure Software, Inc. (“Asure”, the “Company”, “we” and “our”), a Delaware corporation, is a provider of cloud-based Human Capital Management (“HCM”) software solutions delivered as Software-as-a-Service (“SaaS”) to businesses of all sizes. We offer human resources (“HR”) tools necessary to build a thriving workforce, provide the resources to stay compliant with dynamic federal, state, and local tax jurisdictions and their respective labor laws, freeing cash flows so these businesses can spend their financial capital on growing their businesses rather than administrative overhead that can impede growth. Our solutions also provide new ways for employers to connect with their employees and strengthen relationships with their talent. At the core of our offering is the Asure HCM platform—a SaaS-based system that includes Payroll & Tax filing, HR management tools, Time & Attendance software, Recruiting, and Benefits Administration. This platform serves as the foundation for delivering both our core software and a range of complementary, technology-enabled services. These include AsureMarketplace™, which automates data exchange between our HCM system and third-party providers to increase efficiency, accuracy, and breadth of services. Our HR Compliance services combine expert guidance with scalable digital delivery. AsurePay™, our payroll card, which we provide in association with our partners, offers employees fast, secure access to earned wages. Additionally, through our licensed brokerage, we offer Insurance Services that help employers manage benefits and reduce administrative costs. We deliver our solutions directly and through a national network of Reseller Partners.

We strive to be the most trusted HCM resource. Our solutions solve three primary challenges that prevent businesses from growing: HR complexity, allocation of human and financial capital, and the ability to build great teams. We sell our solutions through both direct and partner channels. We supplement our direct sales efforts with partner programs that afford us access to opportunities in various geographic and industry niches. Asure has two types of partners: Reseller Partners that white label our products while providing value-added services to their clients (our indirect clients) and Referral Partners that provide us with client leads but do not resell our solutions. We have and will continue to invest in research and development to expand our solutions. Our solutions reduce the administrative burden on employers and increase employee productivity while managing the employment lifecycle. The Asure HCM suite includes eight product lines: Asure Payroll & Tax, Asure HR Compliance, Asure Time & Attendance, AsureRecruiting™, Asure Insurance and Benefits Administration, AsurePay™, Asure Tax Management Solutions, and AsureMarketplace™ .

We develop, market, sell and support our offerings nationwide through our principal office in Austin, Texas, and from our processing hubs in Alabama, California, Florida, Georgia, New Jersey, New York, North Carolina, Ohio, South Dakota, Tennessee, Texas, Virginia, and Vermont.

PRINCIPLES OF CONSOLIDATION

We have prepared our Consolidated Financial Statements in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and have included the accounts of our wholly owned subsidiaries. We have eliminated all intercompany transactions and balances in consolidation.

REPORTABLE SEGMENTS

Our chief operating decision maker is our Chairman and Chief Executive Officer, Patrick Goepel, who reviews financial information presented on a company-wide basis. Thus, in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 280, we determined that we have a single reportable segment that primarily derives its revenue in the United States by providing payroll services to customers.

USE OF ESTIMATES

Preparation of the Consolidated Financial Statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of the assets and liabilities, the disclosure of contingent assets and liabilities at the date of the Consolidated Financial Statements and the reported amounts of revenues and expenses during the reporting period. These estimates are subjective in nature and involve judgments. The more significant estimates made by management include the useful lives of customer-related long-lived assets and the fair value of assets acquired and liabilities assumed during business acquisitions. We base our estimates on historical experience and on various other assumptions management believes reasonable under the given circumstances. These estimates could be materially different under different conditions and assumptions.

CONTINGENCIES

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

In December 2023, the FASB issued ASU No. 2023-09, Improvements to Income Tax Disclosures (Topic 740), which requires companies to disaggregate information about their effective tax rate reconciliation as well as information on income taxes paid. The standard applies to all entities subject to income taxes. The standard becomes effective for public entities for annual periods beginning after December 15, 2024. We adopted this standard prospectively for the annual period ended December 31, 2025. This guidance did not have an impact on our financial position, results of operations, or cash flows, although it did result in expanded reportable disclosures. See Note 10 — Income Taxes in the accompanying notes to the consolidated financial statements for further detail.

In July 2025, the FASB issued ASU No. 2025-05, Measurement of Credit Losses for Accounts Receivable and Contract Assets, which provides a practical expedient to assume that, for estimating expected credit losses, current conditions as of the balance sheet date will remain constant through the remaining life of the assets. The practical expedient is available to all entities. The standard becomes effective for all entities for annual periods beginning after December 15, 2025. We are currently evaluating this standard and the potential effects of these changes to our consolidated financial statements.

CASH, CASH EQUIVALENTS, AND RESTRICTED CASH

We consider all highly liquid investments with maturities of 90 days or less to be cash equivalents. Cash equivalents include investments in an institutional money market fund, which invests in U.S. Treasury bills, notes and bonds, and/or repurchase agreements, backed by such obligations. Carrying value approximates fair value. Restricted cash consists of cash balances which are restricted as to withdrawal or usage. As of December 31, 2025, we had no restricted cash.

INVENTORIES

Our inventories consist primarily of finished goods and are stated at the lower of cost or net realizable value with cost determined on an average cost basis. Items included in costs of inventory consist of labor, material, overhead costs, freight in, and additional transactions costs such as taxes and tariffs.

We periodically assess the value of our inventory for decreases in value due to obsolescence. Included in this evaluation is our assessment of product demand, estimated future sales, and our plans for our products in the future. Provisions are made if the cost of inventories exceeds their net realizable value and is charged to cost of sales. We did not recognize any provision for the years ended December 31, 2025 and 2024.

INVESTMENTS

Available-for-sale securities are carried at fair value, with the unrealized gains and losses reported in accumulated other comprehensive loss. The amortized cost of debt securities is adjusted for amortization of premiums and accretion of discounts to maturity. The amortization of premiums and accretion of discounts is included in interest income. Realized gains and losses and declines in value judged to be credit losses, if any, on available-for-sale securities are included in other income, net. The cost of securities sold is based on the specific identification method. Interest and dividends on securities classified as available-for-sale are included in interest income.

FUNDS HELD FOR CLIENTS

Funds held for clients represent assets that are held for the purpose of satisfying the obligations to remit funds relating to our payroll and payroll tax filing services and are classified as client fund obligations on our Consolidated Balance Sheets. Funds held for clients are held in demand deposit or brokerage accounts at financial institutions and are classified as a current asset on our Consolidated Balance Sheets.

Client fund obligations represent our contractual obligations to remit funds to satisfy clients’ payroll and tax payment obligations and are recorded on the Consolidated Balance Sheets at the time that we impound funds from clients. The client fund obligations represent liabilities that will be repaid within one year of the balance sheet date. We have reported client fund obligations as a current liability on the Consolidated Balance Sheets.

FAIR VALUE OF FINANCIAL INSTRUMENTS

We apply the authoritative guidance on fair value measurements for financial assets and liabilities that are measured at fair value on a recurring basis, and non-financial assets and liabilities such as goodwill, intangible assets and property and equipment that are measured at fair value on a non-recurring basis.

CONCENTRATION OF CREDIT RISK

Cash and cash equivalents are deposited at various area banks, which at times may exceed federally insured limits. We monitor the viability of the banking institutions carrying our assets on a regular basis and have the ability to transfer cash to various institutions during times of risk. We have not experienced any losses related to these cash balances and believe our credit risk to be minimal.

ACCOUNTS RECEIVABLE, NET

We grant credit to customers in the ordinary course of business, exposing us to the credit risk of our customers. In the course of our sales to customers, we may encounter difficulty collecting accounts receivable. We limit concentrations of credit risk related to our trade accounts receivable due to our large number of customers, including third-party resellers, and their dispersion across several industries and geographic areas. We perform ongoing credit evaluations of our customers and maintain reserves for potential credit losses. We require advanced payments or secured transactions when deemed necessary.

We review potential customers’ credit ratings to evaluate customers’ ability to pay an obligation within the payment term, which is usually net thirty days. If we receive reasonable assurance of payment and know of no barriers to legally enforce the payment obligation, we may extend credit to customers. We place accounts on “Credit Hold” if a placed order exceeds the credit limit or sooner if circumstances warrant. We follow our credit policy consistently and routinely monitor our delinquent accounts for indications of collectability.

We maintain an allowance for credit losses at an amount we estimate to be sufficient to provide adequate protection against credit losses resulting from extending credit to our customers. We base this allowance and our expected credit loss estimates, in the aggregate, on historical collection experience, age of receivables, general economic conditions and reasonable and supportable forecasts concerning the future. The allowance for credit losses also considers the need for specific customer reserves based on the customer’s payment experience, credit worthiness and age of receivable balances. Our bad debts have been within management expectations. Refer to Note 7 — Contracts with Customers and Revenue Concentration for details on our accounts receivable and allowance for credit losses.

PROPERTY AND EQUIPMENT

We record property and equipment, including software, furniture and equipment, at cost less accumulated depreciation. We record depreciation using the straight-line method over the estimated economic useful lives of the assets, which range from two to five years. Property and equipment also includes leasehold improvements which we record at cost less accumulated amortization. We record amortization of leasehold improvements using the straight-line method over the shorter of the lease term or over the life of the respective assets, as applicable. We recognize gains or losses related to retirements or disposition of fixed assets in the period incurred. We expense repair and maintenance costs as incurred. We periodically review the estimated economic useful lives of our property and equipment and make adjustments, if necessary, according to the latest information available.

BUSINESS COMBINATIONS

We have accounted for our acquisitions using the acquisition method of accounting based on ASC 805—Business Combinations, which requires recognition and measurement of all identifiable assets acquired and liabilities assumed at their full fair value as of the date we obtain control. We have determined the fair value of assets acquired and liabilities assumed based upon our estimates of the fair values of assets acquired and liabilities assumed in the acquisitions. Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired. While we have used our best estimates and assumptions to measure the fair value of the identifiable assets acquired and liabilities assumed at the acquisition date, our estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, not to exceed one year from the date of acquisition, any changes in the estimated fair values of the net assets recorded for the acquisitions will result in an adjustment to goodwill. Upon the conclusion of the measurement period or final determination of the values of assets acquired or liabilities assumed, whichever comes first, we record any subsequent adjustments to our Consolidated Statements of Comprehensive Loss.

GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill represents the excess of the purchase price in a business combination over the fair value of net tangible and intangible assets acquired in a business combination. We test goodwill for impairment on an annual basis in the fourth fiscal quarter of each year, and between annual tests if indicators of potential impairment exist, by first assessing qualitative factors to determine whether it is necessary to perform the quantitative goodwill impairment test.

We amortize intangible assets not considered to have an indefinite useful life using the straight-line method over their useful lives. We currently amortize our acquired intangible assets with definite lives over periods ranging from two to fifteen years. Each reporting period, we evaluate the estimated remaining useful life of intangible assets and assess whether events or changes in circumstances warrant a revision to the remaining period of amortization or indicate that impairment exists.

IMPAIRMENT OF LONG-LIVED ASSETS

Long-lived assets, including intangible assets with definite lives, are reviewed for impairment when events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized for the amount by which the carrying amount of the asset exceeds the estimated fair value of the asset. We have determined that there was no impairment of long-lived assets including intangible assets with definite lives, for the year ended December 31, 2025.

ORIGINAL ISSUE DISCOUNTS

We recognize original issue discounts, when incurred on the issuance of debt, as a reduction of the current loan obligations that we amortize to interest expense over the life of the related indebtedness using the effective interest rate method. We record the amortization as interest expense in the Consolidated Statements of Comprehensive Loss. At the time of any repurchases or retirements of related debt, we write off the remaining amount of net original issue discounts and include them in the calculation of gain or loss on extinguishment of debt in the Consolidated Statements of Comprehensive Loss.

REVENUE RECOGNITION

Our revenue primarily consists of SaaS offerings and income from investments made from funds held for clients. Collectively, the SaaS offerings are referred to as “Asure HCM”, consisting of Payroll & Tax solutions, Recruiting, Time & Attendance software, HR management tools, and Benefits Administration, and data integrations that enable employers and their employees to enhance efficiencies and take advantage of value-added solutions. We also provide support and other professional services related to our offerings. Furthermore, our Time & Attendance software can be provided in the form of a software subscription license arrangement, that typically includes hardware, maintenance/support, and professional services. We recognize revenue on an output basis when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. Our contracts with customers may include multiple performance obligations. For such arrangements, we allocate revenue to each performance obligation based on its relative standalone selling price. We determine standalone selling prices based on the amount that we believe the market is willing to pay determined through historical analysis of sales data as well as through use of the residual approach when we can estimate the standalone selling price for one or more, but not all, of the promised goods or services.

The terms of our contracts with customers range from month-to-month for some Asure HCM direct clients to longer terms ranging from one to five years, most of which are renewable for successive terms. A typical SaaS/software subscription arrangement will also include hardware, setup and implementation services. Revenue allocated to the SaaS/software subscription performance obligations are typically considered a series of distinct services and therefore recognized over time using an output-based ratable recognition method as the clients simultaneously consume the benefit of our services as they are performed. The revenue from these services is reported as Recurring revenue on the Consolidated Statement of Comprehensive Loss. In certain circumstances, payments related to our SaaS/software subscription performance obligations can be up-front or in arrears for the period during which the revenue is recognized and would create a contract liability or contract asset balance, respectively. Revenue allocated to other performance obligations included in the arrangement and further details on our associated contract balances are measured and recognized as outlined below.

Hardware devices sold to customers are sold as either a standard product sell arrangement where title to the hardware passes to the customer or under a hardware-as-a-service (“HaaS”) arrangement where the title to the hardware remains with Asure. Revenue allocated to hardware sold as a standard product are recognized on an output basis when title passes to the customer, typically the date we ship the hardware. Revenue allocated to hardware under a HaaS arrangement are recognized on an output basis, recorded ratably as the service is provided over the non-cancellable term of the HaaS arrangement, typically one year. Revenue recognized from hardware devices sold to customers via either of the two above types of arrangements are reported as Hardware revenue on the Consolidated Statement of Comprehensive Loss.

Our professional services offerings typically include data migration, set up, training, and implementation services. We can reasonably estimate professional services performed for a fixed fee and we recognize allocated revenue on an output basis on a proportional performance basis as the service is provided. Revenue recognized from professional services offerings are reported as Professional services, hardware and other revenue on the Consolidated Statements of Comprehensive Loss.

We recognize allocated revenue for maintenance/support on an output basis ratably over the non-cancellable term of the support agreement. Initial maintenance/support terms are typically one to three years and are renewable on an annual basis. Revenue recognized from maintenance/support are reported as recurring revenue on the Consolidated Statements of Comprehensive Loss.

We do not recognize revenue for agreements with rights of return, refundable fees, cancellation rights or substantive acceptance clauses until these return, refund or cancellation rights have expired or acceptance has occurred. Our arrangements with resellers do not allow for any rights of return.

Our payment terms vary by the type of customer and the customer’s payment history and the products or services offered. Due to the current political climate related to Employee Retention Tax Credits (“ERTC”), including pending and anticipated changes to ERTC, there is a risk that we may not collect on some of our outstanding percentage of recovery ERTC receivables. The term between invoicing and when payment is due is not significant and as such our contracts do not include a significant financing component. The transaction prices of our contracts primarily do not include consideration amounts that are variable and do not include noncash consideration. In the event that variable consideration exists, management estimates the amount of variable consideration to the extent to prevent a material reversal of revenue in a future period.

Contract assets include both costs to obtain and fulfill contracts with customers. Costs to obtain a contract primarily result from commissions directly related to the acquisition of a new contract when it is expected that the future economic benefit of that contract will last longer than one year. Costs to obtain a contract are recognized as an expense on a straight-line basis over the expected customer relationships period. Costs to fulfill are costs that are specifically identifiable to a contract, create or enhance the resources we will use to satisfy our existing performance obligations and are expected to be recovered. Costs incurred to develop and/or implement customers onto our solutions primarily relate to compensation and compensation-related costs and are recognized as an expense on a straight-line basis over the expected customer relationship period.

We have estimated the expected customer relationship period to be eight years. We use historical client retention statistics to derive the period over which we transfer our services to the customer.

Contract liabilities, or deferred revenue, includes amounts invoiced to customers in excess of revenue we recognize, and is comprised of deferred SaaS/software, HaaS, Maintenance and support, and Professional services revenue. We recognize deferred revenue when we complete the service and over the terms of the arrangements, primarily ranging from one to five years or over the term of the arrangement using the same output-based revenue recognition method associated with the applicable performance obligation of the contract.

ADVERTISING COSTS

We expense advertising costs as we incur them. Advertising expenses were $1,993 and $1,991 for the years ended December 31, 2025 and 2024, respectively. We recorded these expenses as part of sales and marketing expenses on our Consolidated Statements of Comprehensive Loss.

LEASE OBLIGATIONS

At the commencement date of a lease, we classify the lease as either an operating or finance lease in accordance with ASC 842 depending on the terms of the lease agreement. We recognize a liability to make lease payments and an asset representing either the leased asset or the right-of-use underlying asset during the lease term. The lease liability is measured at the present value of lease payments over the lease term. As our leases typically do not provide an implicit rate, we use our incremental borrowing rate based on the information available at the commencement date taking into consideration necessary adjustments for collateral, depending on the facts and circumstances of the lessee and the leased asset, and term to match the lease term. The lease asset is measured at cost, which includes the initial measurement of the lease liability and initial direct costs incurred by us and excludes lease incentives. Operating lease assets are shown separately in our Consolidated Balance Sheets from finance lease assets, which are included in property and equipment, net. Lease liabilities are shown separately in our Consolidated Balance Sheets, and include both operating and finance lease liabilities.

Operating lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Operating lease costs are recognized on a straight-line basis over the lease term. Finance lease costs are recognized using the effective interest method. Lease agreements that contain both lease and non-lease components are generally accounted for separately.

INCOME TAXES

We account for income taxes using the liability method under ASC 740, Accounting for Income Taxes, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events included in the financial statements. Under the liability method, we determine deferred tax assets and liabilities based on the difference between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect in the years in which we expect the differences to reverse. We reduce deferred tax assets by a valuation allowance when it is more likely than not that we will not realize some component or all of the deferred tax assets.

SHARE BASED COMPENSATION

We estimate the fair value of each award granted from our stock option plan at the date of grant using the Black-Scholes option pricing model. The fair value is recognized as expense over the service period, net of estimated forfeitures, using the straight-line method. The estimation of share-based awards that will ultimately vest requires judgment, and, to the extent actual results or updated estimates differ from current estimates, such amounts will be recorded as a cumulative adjustment in the period estimates are revised. We primarily consider historical experience when estimating expected forfeitures.

FAIR VALUE MEASUREMENTS


Level 1:						Quoted prices in active markets for identical assets or liabilities;

Level 2:						Quoted prices in active markets for similar assets or liabilities; quoted prices in markets that are not active for identical or similar assets or liabilities; and model-driven valuations whose significant inputs are observable; and

Level 3:						Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Treasury Stock	Additional Paid-in Capital	Accumulated Deficit	Other Comprehensive Income (Loss)
BALANCE at beginning of period (in shares) at Dec. 31, 2023		24,998
BALANCE at beginning of period at Dec. 31, 2023	$ 191,655	$ 254	$ (5,017)	$ 487,973	$ (290,440)	$ (1,115)
Stock issued upon option exercise and vesting of restricted stock units (in shares)		532
Stock issued upon option exercise and vesting of restricted stock units	694	$ 6		688
Stock issued, ESPP (in shares)		116
Stock issued, ESPP	676	$ 1		675
Shares issued, net of issuance costs (in shares)		1,025
Stock issued for acquisitions	9,079	$ 10		9,069
Share based compensation	6,444			6,444
Retirement and reissuance of treasury shares	0	$ (4)	5,017		(5,013)
Net loss	(11,773)				(11,773)
Other comprehensive income	540					540
BALANCE at end of period (in shares) at Dec. 31, 2024		26,671
BALANCE at end of period at Dec. 31, 2024	$ 197,315	$ 267	0	504,849	(307,226)	(575)
Stock issued upon option exercise and vesting of restricted stock units (in shares)	460	829
Stock issued upon option exercise and vesting of restricted stock units	$ 597	$ 8		589
Stock issued, ESPP (in shares)		114
Stock issued, ESPP	739	$ 1		738
Stock issued for debt payment (in shares)		338
Stock issued for debt payment	2,566	$ 4		2,562
Share based compensation	7,739			7,739
Stock issued for acquisitions (in shares)		124
Stock issued for acquisitions	956	$ 1		955
Net loss	(13,126)				(13,126)
Other comprehensive income	1,010					1,010
BALANCE at end of period (in shares) at Dec. 31, 2025		28,076
BALANCE at end of period at Dec. 31, 2025	$ 197,796	$ 281	$ 0	$ 517,432	$ (320,352)	$ 435

CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) [Line Items]
Contract with Customer, Asset, Allowance for Credit Loss	$ 7,206	$ 6,328
Accounts receivable, net of allowance for credit losses of $7,206 and $6,328 at December 31, 2025, and December 31, 2024, respectively	15,859	18,154
Provision for expected losses	1,122	46
Accounts Receivable, Allowance for Credit Loss, Writeoff	666	68
Accounts Receivable, Allowance for Credit Loss, Recovery	422	1,563
Contract assets	3,747	1,712
Accrued Sales Commission	14,721	12,351
Amortization of Deferred Sales Commissions	3,285	2,568
Deferred Revenue, Revenue Recognized	11,649	$ 6,626
Revenue, Remaining Performance Obligation, Amount	$ 99,654
Revenue, Remaining Performance Obligation, Percentage	41.00%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months
One Customer \| Accounts Receivable \| Customer Concentration Risk
CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) [Line Items]
Accounts receivable, net of allowance for credit losses of $7,206 and $6,328 at December 31, 2025, and December 31, 2024, respectively	$ 1,879
Concentration Rrisk percentage	13.00%

STOCKHOLDERS' EQUITY, EMPLOYEE BENEFIT PLANS AND SHARE-BASED COMPENSATION (Tables)

12 Months Ended

Dec. 31, 2025

Share-Based Payment Arrangement [Abstract]

Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity

The following table summarizes activity related to RSUs during the year ended December 31, 2025 (in thousands, except for weighted average grant date fair value):


	Shares	Weighted Average Grant Date Fair Value
Outstanding, beginning of year	754	$	9.59
Granted	594	9.76
Performance adjustments	24	9.76
Vested	(478)	9.67
Forfeited	(74)	9.89
Outstanding, end of year	820	$	9.62

Share-based Payment Arrangement, Option, Activity

The following table summarizes activity related to options during the year ended December 31, 2025:


	Shares	Weighted Average Exercise Price		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
Outstanding, beginning of year	1,283	$	7.36
Granted	—	—
Exercised	(460)	6.77
Cancelled	(4)	7.48
Outstanding, end of year	819	$	7.69	0.87	$	1,456

Vested and expected to vest	819	$	7.69	0.87	$	1,456
Exercisable	817	$	7.68	0.87	$	1,456

Share-Based Payment Arrangement, Performance Shares, Activity

The following table summarizes activity related to PSUs during the year ended December 31, 2025 (in thousands, except for weighted average grant date fair value):


	Shares	Weighted Average Grant Date Fair Value
Outstanding, beginning of year	368	$	9.26
Granted	348	9.47
Performance adjustments	1	9.47
Vested	(159)	9.35
Forfeited	—	—
Outstanding, end of year	558	$	9.40

Schedule of Stock by Class

As of December 31, 2025, we reserved shares of common stock for future issuance under the 2018 Plan as follows (in thousands):


Options, PSUs and RSUs outstanding			2,197
Shares available for future grant			2,646
Shares reserved			4,843

- Definition

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

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+ Details

COMMITMENTS AND CONTINGENCIES - Supplemental Cash Flow Information Related to Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash outflows from operating leases	$ 2,265	$ 2,106
Non-cash activities:
Operating lease assets obtained or removed in exchange for new, modified or terminated operating lease liabilities	3,547	419
Finance lease assets obtained or removed in exchange for new, modified, or terminated finance lease liabilities	$ 284	$ 0

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Feb. 25, 2026	Jun. 30, 2025
Document Information [Line Items]
Document Type	10-K
Document Period End Date	Dec. 31, 2025
Document Transition Report	false
Entity Registrant Name	ASURE SOFTWARE, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	74-2415696
Entity Address, Address Line One	405 Colorado Street, Suite 1800
Entity Address, City or Town	Austin
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	78701
City Area Code	512
Local Phone Number	437-2700
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding			28,373,354
Amendment Flag	false
Entity Central Index Key	0000884144
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	FY
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity File Number	1-34522
Document Annual Report	true
Entity Public Float				$ 250,308,366
Auditor Location	Los Angeles, California	Los Angeles, California
Auditor Name	CBIZ CPAs P.C.	Marcum LLP
Current Fiscal Year End Date	--12-31
Auditor Firm ID	199	688
Common Stock, $0.01 par value
Document Information [Line Items]
Title of 12(b) Security	Common Stock, $0.01 par value
Trading Symbol	ASUR
Security Exchange Name	NASDAQ
Series A Junior Participating Preferred Share Purchase Rights
Document Information [Line Items]
Title of 12(b) Security	Series A Junior Participating Preferred Share Purchase Rights
No Trading Symbol Flag	true

BUSINESS COMBINATIONS AND ASSET ACQUISITIONS

12 Months Ended

Dec. 31, 2025

Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]

BUSINESS COMBINATIONS AND ASSET ACQUISITIONS

2025

Business Combinations

Effective July 1, 2025, we acquired 100% of the membership interests of Lathem Time 2025 LLC (f/k/a Lathem Time Corporation, “Lathem”), whose technology will be used to expand the capabilities of our broader suite of HR solutions, specifically in timekeeping systems. The aggregate purchase price that we paid for the membership interests was $39,497, consisting of $37,500 paid in cash on hand and the remaining $2,221 in the form of a promissory note ($1,997 net of discount).

The following table summarizes the amounts of assets acquired and liabilities assumed at the acquisition date, valued at their estimated acquisition-date fair value:


	Acquisition Date Fair Value
Accounts receivable	$	2,020
Inventory	3,380
Prepaid expenses and other current assets	177
Property and equipment, net	185
Intangible assets, net	16,500
Operating lease assets, net	826
Other assets, net	777
Total assets acquired	23,865
Accounts payable	474
Operating lease liabilities, current	826
Other accrued liabilities	615
Deferred revenue	3,488
Total liabilities assumed	5,403
Total net assets acquired	18,462
Goodwill	21,035
Total purchase price	$	39,497

The goodwill of $21,035 arising from the acquisition consists largely of the synergies and economies of scale expected from combining our operations with Lathem and is expected to be deductible for tax purposes.

Lathem contributed net revenues of $9,262, of which $5,420 are recurring revenues, and net income of $1,416 to our consolidated total operating activity from the acquisition date of July 1, 2025, through December 31, 2025.


	Year Ended December 31,
	2025		2024
Total revenue	$	149,917	$	138,108
Net loss	$	(14,998)	$	(16,442)

Pro forma earnings for the year ended December 31, 2025, were adjusted to exclude $733 of legal costs associated with the acquisition that were recognized in general and administrative expense. Pro forma earnings for the year ended December 31, 2024, were adjusted to include these charges.

Asset Acquisitions

During the year ended December 31, 2025, we completed seven customer relationship asset acquisitions. The total purchase price of these acquisitions was $20,523, which consisted of $16,019 of cash paid during the year ended December 31, 2025, $56 of cash to be paid over the next 12 months, the delivery of promissory notes in the amount of $3,492, net of discounts, and the delivery of 124 shares of Asure common stock, which had an aggregate fair value of $956 at the respective acquisition dates. The purchase prices for certain of these acquisitions are subject to adjustments for contingent events which are generally expected to occur over the next twelve months following December 31, 2025, including revenue generated from the acquired assets. The acquired customer relationships are recorded as intangible assets and are being amortized on a straight-line basis over eight years.

2024

Business Combinations

Effective July 11, 2024, we purchased substantially all the assets of an applicant tracking technology company based out of South Dakota for an innovative hiring solution designed to streamline the recruitment process for businesses. This strategic acquisition reinforces Asure’s commitment to delivering comprehensive, user-friendly tools that simplify people management. The aggregate purchase price paid for the business was $15,162, consisting of $7,900 paid in cash on hand, $3,000 in the form of a promissory note ($1,716 net of discount), and 525 shares of Asure common stock, which had a fair value of $4,262 on the day of acquisition.

The purchase consideration was allocated among the acquired assets, which consist of a customer relationships intangible asset with fair value of $2,700, and a developed technology intangible asset with a fair value of $3,200. Additionally, we assumed $237 of deferred revenue and $498 of other accrued liabilities as part of the transaction. The intangible assets are being amortized on a straight-line basis over eight and five years, respectively.

The remaining $8,713 of excess purchase consideration was allocated to goodwill, which is generally expected to be deductible for tax purposes. This represents the knowledge and experience of the employees retained as part of the transaction as well as the synergies and economies of scale expected from expanding the Midwest operating region to a national scale.

Asset Acquisitions

During the year ended December 31, 2024, we completed eleven customer relationship asset acquisitions. The total purchase price of these acquisitions was $15,123, which consisted of $2,436 of cash paid during the year ended December 31, 2025, $5,842 of cash paid during the year ended December 31, 2024, $393 of cash to be paid over the next 12 months, $166 of cash to be paid thereafter, the delivery of promissory notes in the amount of $1,423, net of discounts, and the delivery of 500 shares of Asure common stock, which had an aggregate fair value of $4,863 at the respective acquisition dates. The purchase price for certain acquisitions is subject to adjustments for contingent events to be resolved primarily over the next one to three years, including revenue generated from the acquired assets. The acquired customer relationships are recorded as intangible assets and are being amortized on a straight-line basis over eight years.

BUSINESS COMBINATIONS AND ASSET ACQUISITIONS

2025

Business Combinations

The following table summarizes the amounts of assets acquired and liabilities assumed at the acquisition date, valued at their estimated acquisition-date fair value:


	Acquisition Date Fair Value
Accounts receivable	$	2,020
Inventory	3,380
Prepaid expenses and other current assets	177
Property and equipment, net	185
Intangible assets, net	16,500
Operating lease assets, net	826
Other assets, net	777
Total assets acquired	23,865
Accounts payable	474
Operating lease liabilities, current	826
Other accrued liabilities	615
Deferred revenue	3,488
Total liabilities assumed	5,403
Total net assets acquired	18,462
Goodwill	21,035
Total purchase price	$	39,497


	Year Ended December 31,
	2025		2024
Total revenue	$	149,917	$	138,108
Net loss	$	(14,998)	$	(16,442)

Asset Acquisitions

2024

Business Combinations

Asset Acquisitions

- Definition

The entire disclosure for business combination.

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+ Details

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true