0001628280-26-028860 | 10-Q | XBRL Viewer

NOTES PAYABLE

3 Months Ended

Mar. 31, 2026

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


	Maturity	Cash Interest Rate	March 31, 2026		December 31, 2025
Notes Payable – Acquisitions(1)	08/19/2026 - 07/01/29	2.00% - 4.00%	$	11,701	$	10,775
Notes Payable – MidCap	04/30/2030	9.04%	60,000		60,000
Gross Notes Payable			$	71,701	$	70,775

(1)See Note 3 — Business Combinations and Asset Acquisitions and Notes Payable - Acquisitions section below 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
March 31, 2026
Current portion of notes payable	$	6,980	$	(493)	$	6,487
Notes payable, net of current portion	64,721		(2,375)		62,346
Total	$	71,701	$	(2,868)	$	68,833

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

The following table summarizes the future principal payments related to our outstanding debt as of March 31, 2026 (in thousands):


2026 (Remaining)	$	5,760
2027	4,941
2028	—
2029	46,000
2030	15,000

Total	$	71,701

Notes Payable - Acquisitions

As of March 31, 2026, we have nine promissory notes related to acquisitions that occurred during the three months ended March 31, 2026 and prior years with a combined outstanding principal balance of $11,701 and maturity dates ranging from August 1, 2026 to July 1, 2029. All of our promissory notes related to acquisitions are subordinated to our Loan Agreement with MidCap (defined below). See Note 3 — 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 a maturity date of 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.

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 March 31, 2026. 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 9.04% as of March 31, 2026. 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 funds held for clients 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 March 31, 2026, 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.

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+ Details

NET EARNINGS (LOSS) PER SHARE (Tables)

3 Months Ended

Mar. 31, 2026

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

The following table sets forth the computation of basic and diluted net income (loss) per common share for the periods presented below (in thousands, except per share amounts):


	Three Months Ended March 31,
	2026		2025
Numerator:
Net income (loss)	$	625	$	(2,398)

Denominator:
Weighted-average basic shares outstanding	28,420		26,961
Effect of dilutive share-based awards	451		—
Weighted-average diluted shares	28,871		26,961

Basic earnings (loss) per share	$	0.02	$	(0.09)
Diluted earnings (loss) per share	$	0.02	$	(0.09)

CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION	3 Months Ended
CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION	Mar. 31, 2026
Revenue from Contract with Customer [Abstract]
CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION	CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION Receivables Receivables from contracts with customers, net of allowance for credit losses of $7,610, were $13,467 at March 31, 2026. Receivables from contracts with customers, net of allowance for credit losses of $7,206, were $15,859 at December 31, 2025. We had a provision for expected losses of $9, write-offs charged against the allowance for credit losses of $37, and recoveries on previously written off receivables of $432 during the three months ended March 31, 2026. We had a provision for expected losses of $93, write-offs charged against the allowance for credit losses of $22, and recoveries on previously written off receivables of $145 during the three months ended March 31, 2025. As of March 31, 2026, we had two customers that accounted for $1,383 and $1,354, or 10% and 10% respectively, of our net accounts receivable balance. The receivable balance is not collateralized, and thus the entire $2,737 is at risk of loss. As of December 31, 2025, we had one customer that accounted for $1,879 or 13% of our net accounts receivable balance. Contract Assets Costs to Fulfill Contracts Contract assets from contracts with customers were $4,713 and $3,747 at March 31, 2026 and December 31, 2025, respectively. Costs to Obtain Contracts Deferred commission costs from contracts with customers were $15,290 and $14,721 at March 31, 2026, and December 31, 2025, respectively. The amount of amortization recognized for the three months ended March 31, 2026, and March 31, 2025, was $809 and $737, respectively. Deferred Revenue During the three months ended March 31, 2026 and 2025, revenue of $8,874 and $5,990, respectively, was recognized from the deferred revenue balance at the beginning of each period. Transaction Price Allocated to the Remaining Performance Obligations As of March 31, 2026, approximately $85,567 of revenue is expected to be recognized from remaining performance obligations. We expect to recognize revenue on approximately 38% of these remaining performance obligations over the next 12 months, with the balance recognized thereafter. These amounts exclude remaining performance obligations related to contracts for professional services for tax and payroll offerings whose remaining contractual term is less than one year as of March 31, 2026. Revenue Concentration During the three months ended March 31, 2026 and 2025, 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.

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+ Details

BUSINESS COMBINATIONS AND ASSET ACQUISITIONS - Asset Acquisitions (Details) shares in Thousands, $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2026 USD ($) shares	Dec. 31, 2025 USD ($) shares
2025 Acquisitions
Asset Acquisition [Line Items]
Asset Acquisition, Consideration Transferred	$ 6,172
Payments to Acquire Productive Assets	4,721
Asset Acquisition, Consideration Transferred, Equity Interest Issued and Issuable	$ 445
Stock issued for acquisition (in Shares) \| shares	49
Asset Acquisition, Number of Acquisitions	1
Future Payments to Acquire Productive Assets, Short Term	$ 127
Asset Acquisition, Consideration Transferred, Liabilities Incurred	879
2024 Acquisitions
Asset Acquisition [Line Items]
Asset Acquisition, Consideration Transferred		$ 20,523
Payments to Acquire Productive Assets	31	16,019
Asset Acquisition, Consideration Transferred, Equity Interest Issued and Issuable		$ 956
Stock issued for acquisition (in Shares) \| shares		124
Asset Acquisition, Number of Acquisitions		7
Future Payments to Acquire Productive Assets, Short Term	$ 25
Asset Acquisition, Consideration Transferred, Liabilities Incurred		$ 3,492

SHARE-BASED COMPENSATION - Issuance of Common Stock Related to Exercise of Stock Options (Details) - shares shares in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock issued upon option exercise and vesting of restricted stock units (in shares)	31	69
Stock issued upon option exercise and vesting of restricted and performance stock units (in shares)	542	382
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock issued upon option exercise and vesting of restricted and performance stock units (in shares)	297	159

- 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.

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Number of share options (or share units) exercised during the current period.

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+ Details

NOTES PAYABLE (Tables)

3 Months Ended

Mar. 31, 2026

Debt Disclosure [Abstract]

Schedule of Debt [Table Text Block]

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


	Maturity	Cash Interest Rate	March 31, 2026		December 31, 2025
Notes Payable – Acquisitions(1)	08/19/2026 - 07/01/29	2.00% - 4.00%	$	11,701	$	10,775
Notes Payable – MidCap	04/30/2030	9.04%	60,000		60,000
Gross Notes Payable			$	71,701	$	70,775

(1)See Note 3 — Business Combinations and Asset Acquisitions and Notes Payable - Acquisitions section below 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
March 31, 2026
Current portion of notes payable	$	6,980	$	(493)	$	6,487
Notes payable, net of current portion	64,721		(2,375)		62,346
Total	$	71,701	$	(2,868)	$	68,833

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

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 March 31, 2026 (in thousands):


2026 (Remaining)	$	5,760
2027	4,941
2028	—
2029	46,000
2030	15,000

Total	$	71,701

SHARE-BASED COMPENSATION

3 Months Ended

Mar. 31, 2026

Share-Based Payment Arrangement [Abstract]

SHARE-BASED COMPENSATION

We have one active equity plan, the 2018 Incentive Award Plan (the “2018 Plan”). The 2018 Plan, approved by our stockholders, replaced our 2009 Equity Incentive Plan, as amended (the “2009 Plan”); however, the terms and conditions of the 2009 Plan will continue to govern any outstanding awards granted thereunder.

The number of shares reserved for issuance under the 2018 Plan is 6,998 shares. We have an aggregate of 2,519 options, restricted stock units (“RSUs”) and performance stock units (“PSUs”) granted and outstanding pursuant to the 2018 Plan as of March 31, 2026. As of March 31, 2026, the number of shares available for future grant under the 2018 Plan is 1,811.

Share-based compensation for our stock option plans for the three months ended March 31, 2026, and March 31, 2025, was $2,150 and $1,863, respectively. Issuance of common stock related to the exercise of stock options and the vesting of restricted stock units (including restricted stock units that converted from performance stock units) are as follows for the period presented below (in thousands):


	Three Months Ended March 31,
	2026	2025
Common stock issued - options	31	69
Common stock issued - RSU(1)	542	382
(1) Included in these amounts are 297 and 159 of restricted stock units that were converted from performance stock units which vested during the three months ended March 31, 2026 and 2025, respectively.

Effective January 1, 2026, the Compensation Committee approved the grant of PSUs pursuant to a PSU Award Grant Notice and PSU Award Agreement (the “2026 PSU Award Agreement”) under the 2018 Plan to our executive officers payable in the form of RSUs. The number of RSUs into which the PSUs convert for each executive officer is a sliding scale between 0% to 200% of the target amount based on our achievement of certain performance metrics tied to our recurring revenue and gross profit for 2026.

Effective January 1, 2025, the Compensation Committee approved the grant of PSUs pursuant to a PSU Award Grant Notice and PSU Award Agreement (the “2025 PSU Award Agreement”) under the 2018 Plan to our executive officers payable in the form of RSUs. The number of RSUs into which the PSUs convert for each executive officer is a sliding scale between 0% to 200% of the target amount based on our achievement of certain performance metrics tied to our recurring revenue and gross profit for 2025. On February 26, 2026, the PSUs converted to RSUs at 100% of target based on the achievement of set performance metrics, and we paid out a total of 348 RSUs to our executive officers.

COMMITMENTS AND CONTINGENCIES - Rent Expense Components (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Leases [Abstract]
Rent expense	$ 647	$ 534
Total operating lease cost	647	534
Amortization of assets	14	0
Interest on lease liabilities	7	0
Total finance lease cost	$ 21	$ 0

SHARE-BASED COMPENSATION - Narrative (Details) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Feb. 26, 2026	Jan. 01, 2026	Jan. 01, 2025
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation	$ 2,150	$ 1,863
2024 PSU
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Arrangements by Share-Based Payment Award, Performance-Based Units, Payout Percentage			100.00%
Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Issued in Period	348
Minimum \| 2024 PSU
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Arrangements by Share-Based Payment Award, Performance-Based Units, Payout Percentage					0.00%
Minimum \| 2025 PSU
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Arrangements by Share-Based Payment Award, Performance-Based Units, Payout Percentage				0.00%
Maximum \| 2024 PSU
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Arrangements by Share-Based Payment Award, Performance-Based Units, Payout Percentage					200.00%
Maximum \| 2025 PSU
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Arrangements by Share-Based Payment Award, Performance-Based Units, Payout Percentage				200.00%
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
Options Outstanding	2,519
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	1,811

THE COMPANY AND BASIS OF PRESENTATION	3 Months Ended
THE COMPANY AND BASIS OF PRESENTATION	Mar. 31, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]
THE COMPANY AND BASIS OF PRESENTATION	THE COMPANY AND BASIS OF PRESENTATION 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. We have prepared the accompanying unaudited Condensed Consolidated Financial Statements in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”) and accordingly, they do not include all information and footnotes required under U.S. generally accepted accounting principles (“U.S. GAAP”) for complete financial statements. In the opinion of management, these interim financial statements contain all adjustments, consisting of normal, recurring adjustments, necessary for a fair presentation of our financial position as of March 31, 2026, comprehensive income and loss and changes in stockholders’ equity for the three months ended March 31, 2026 and March 31, 2025, and cash flows for the three months ended March 31, 2026 and March 31, 2025. These unaudited Condensed Consolidated Financial Statements should be read in conjunction with our audited Consolidated Financial Statements and notes thereto filed with the SEC in our annual report on Form 10-K for the fiscal year ended December 31, 2025 (our “2025 Annual Report on Form 10-K”). Our results for any interim period are not necessarily indicative of results for a full fiscal year.

BUSINESS COMBINATIONS AND ASSET ACQUISITIONS

3 Months Ended

Mar. 31, 2026

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

BUSINESS COMBINATIONS AND ASSET ACQUISITIONS

2026

Asset Acquisitions

During the three months ended March 31, 2026, we completed one customer relationship asset acquisition. The total purchase price of this acquisition was $6,172, which consisted of $4,721 of cash paid during the three months ended March 31, 2026, $127 of cash to be paid over the next 12 months, the delivery of promissory notes 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. The acquired customer relationships are recorded as intangible assets and are being amortized on a straight-line basis over eight years.

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.

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, $31 of cash paid during the three months ended March 31, 2026, $25 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 March 31, 2026, 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

2026

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

Asset Acquisitions

- Definition

The entire disclosure for business combination.

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

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

Mar. 31, 2026

Dec. 31, 2025

Current assets:

Cash and cash equivalents

$ 19,221

$ 25,244

Accounts receivable, net of allowance for credit losses of $7,610 and $7,206 at March 31, 2026 and December 31, 2025, respectively

13,467

15,859

Inventory

2,647

2,826

Prepaid expenses and other current assets

7,251

6,329

Total current assets before funds held for clients

42,586

50,258

Funds held for clients

216,514

228,111

Total current assets

259,100

278,369

Property and equipment, net

29,566

27,810

Goodwill

115,759

Intangible assets, net

88,788

87,911

Operating lease assets, net

5,653

6,028

Other assets, net

19,812

15,542

Total assets

518,678

531,419

Current liabilities:

Current portion of notes payable

6,487

4,344

Accounts payable

2,002

2,174

Accrued compensation and benefits

4,426

4,723

Lease liabilities, current

2,018

1,956

Other accrued liabilities

7,008

6,422

Deferred revenue

7,036

11,622

Total current liabilities before client fund obligations

28,977

31,241

Client fund obligations

217,305

228,482

Total current liabilities

246,282

259,723

Long-term liabilities:

Deferred revenue

1,582

1,909

Deferred tax liability

3,407

3,264

Notes payable, net of current portion

62,346

63,282

Lease liabilities, noncurrent

4,736

5,221

Other liabilities

202

224

Total long-term liabilities

72,273

73,900

Total liabilities

318,555

333,623

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; 28,637 and 28,076 shares issued, 28,637 and 28,076 shares outstanding at March 31, 2026 and December 31, 2025, respectively

286

281

Treasury stock at cost, zero(1) shares at March 31, 2026 and December 31, 2025

Additional paid-in capital

519,717

517,432

Accumulated deficit

(319,727)

(320,352)

Accumulated other comprehensive income (loss)

(153)

435

Total stockholders’ equity

200,123

197,796

Total liabilities and stockholders’ equity

$ 518,678

$ 531,419

Common stock, shares authorized (in shares)

44,000

Treasury stock, common (in shares)

^[1]

[1]	(1) The aggregate Treasury stock of prior repurchases of our own common stock was retired and subsequently issued effective January 1, 2024.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Cash flows from operating activities:
Net income	$ 625	$ (2,398)
Adjustments to reconcile income (loss) to net cash provided by operations:
Depreciation and amortization	7,073	5,972
Amortization of operating lease assets	444	374
Amortization of debt financing costs and discount	327	253
Non-cash interest expense	1,421	197
Net accretion of discounts on available-for-sale securities	(60)	(110)
Provision for expected losses	9	93
Provision for deferred income taxes	143	291
Net realized gains on sales of available-for-sale securities	(902)	(656)
Share-based compensation	2,150	1,863
Changes in operating assets and liabilities:
Accounts receivable	2,384	2,261
Inventory	179	(24)
Prepaid expenses and other assets	(4,189)	(1,049)
Accounts payable	(172)	903
Accrued expenses and other long-term obligations	(1,327)	(1,737)
Lease liabilities	(483)	(427)
Deferred revenue	(4,913)	(3,810)
Net cash provided by operating activities	2,709	1,996
Cash flows from investing activities:
Acquisition of intangible asset	(4,721)	(6,346)
Purchases of property and equipment	(218)	(192)
Software capitalization costs	(3,236)	(2,769)
Purchases of available-for-sale securities	(4,051)	(6,589)
Proceeds from sales and maturities of available-for-sale securities	6,847	3,266
Net cash used in investing activities	(5,379)	(12,630)
Cash flows from financing activities:
Payments of finance lease principal	(15)	0
Payments made on amounts due for the acquisition of intangible assets	(31)	(723)
Net proceeds from (settlements for) common stock transactions	(305)	441
Net change in client fund obligations	(11,177)	64,207
Net cash provided by (used in) financing activities	(11,528)	63,925
Net increase (decrease) in cash, cash equivalents, restricted cash, and restricted cash equivalents	(14,198)	53,291
Cash, cash equivalents, restricted cash, and restricted cash equivalents, beginning of period	164,703	145,712
Cash, cash equivalents, restricted cash, and restricted cash equivalents, end of period	150,505	199,003
Cash and cash equivalents	19,221	14,076
Restricted cash and cash equivalents held to satisfy client funds obligations	131,284	184,927
Total cash, cash equivalents, restricted cash, and restricted cash equivalents	150,505	199,003
Supplemental information:
Cash paid for interest	1,350	125
Acquisition of intangible assets	167	750
Notes payable issued for acquisitions	879	1,150
Other Significant Noncash Transaction, Value of Consideration Given	$ 445	$ 0

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

3 Months Ended

Mar. 31, 2026

Intangible Asset, Goodwill and Other [Abstract]

Goodwill [Table Text Block]


	December 31, 2025		Acquisitions		March 31, 2026
Goodwill	$	115,759	$	—	$	115,759

Intangible Asset, Finite-Lived [Table Text Block]


Gross Intangible Assets	December 31, 2025		Acquisitions		March 31, 2026
Customer relationships	$	182,024	$	6,212	$	188,236
Developed technology	19,501		—		19,501
Trade names	880		—		880
Non-compete agreements	1,032		—		1,032
Total	$	203,437	$	6,212	$	209,649

The gross carrying amount and accumulated amortization of our intangible assets are as follows for the periods presented below (in thousands, except weighted average periods):


	Weighted Average Amortization Period (in Years)	Gross Intangible Assets		Accumulated Amortization		Net Intangible Assets
March 31, 2026
Customer relationships	8.4	$	188,236	$	(106,311)	$	81,925
Developed technology	6.6	19,501		(12,712)		6,789
Trade names	4.3	880		(880)		—
Non-compete agreements	5.2	1,032		(958)		74
	8.2	$	209,649	$	(120,861)	$	88,788

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

Intangible Asset, Finite-Lived, and Capitalized Cost, Software to be Sold, Leased, or Marketed, Estimated Amortization Expense [Table Text Block]

The following table summarizes the future estimated amortization expense relating to our intangible assets for the period presented below (in thousands):


2026 (Remaining)	$	14,031
2027	17,239
2028	15,794
2029	13,630
2030	10,000
2031	9,019
Thereafter	9,075
	$	88,788

- Definition

Tabular disclosure of goodwill.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-2

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482548/350-20-55-24

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1A

+ Details

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Funds Held For Clients (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025	Mar. 31, 2025
Fair Value Disclosures [Abstract]
Restricted cash and cash equivalents held to satisfy client funds obligations	$ 131,284	$ 139,459	$ 184,927
Restricted short-term marketable securities held to satisfy client funds obligations	20,385	12,781
Restricted long-term marketable securities held to satisfy client funds obligations	64,845	75,871
Total funds held for clients	$ 216,514	$ 228,111

- Definition

Amount of cash and cash equivalent restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate.

+ References + Details

NET EARNINGS (LOSS) PER SHARE

3 Months Ended

Mar. 31, 2026

Earnings Per Share [Abstract]

NET EARNINGS (LOSS) PER SHARE

We compute net earnings or loss per share based on the weighted average number of common shares outstanding for the period. Diluted net earnings 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, as applicable, using the treasury stock method. Regardless of the period resulting in net income or net loss, we exclude the adjustment to the denominator of our dilutive net loss per share calculation to the extent that they are anti-dilutive. For the three months ended March 31, 2026, 450 share awards were excluded from the computation of diluted earnings per share because their effect would have been antidilutive.

The following table sets forth the computation of basic and diluted net income (loss) per common share for the periods presented below (in thousands, except per share amounts):


	Three Months Ended March 31,
	2026		2025
Numerator:
Net income (loss)	$	625	$	(2,398)

Denominator:
Weighted-average basic shares outstanding	28,420		26,961
Effect of dilutive share-based awards	451		—
Weighted-average diluted shares	28,871		26,961

Basic earnings (loss) per share	$	0.02	$	(0.09)
Diluted earnings (loss) per share	$	0.02	$	(0.09)

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Mar. 31, 2026
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

COMMITMENTS AND CONTINGENCIES - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Dec. 31, 2025
LEASES (Details) [Line Items]
Lessee, Finance Lease, Remaining Lease Term	4 years
Operating Lease, Weighted Average Discount Rate, Percent	10.00%		10.00%
Operating Lease, Weighted Average Remaining Lease Term	3 years		3 years
Lessee, Finance Lease, Discount Rate	11.00%		11.00%
Operating lease assets obtained in exchange for new operating lease liabilities	$ 70	$ 736
Minimum
LEASES (Details) [Line Items]
Lessee, Operating Lease, Term of Contract	1 year
Lessee, Finance Lease, Remaining Lease Term	3 years		3 years
Maximum
LEASES (Details) [Line Items]
Lessee, Operating Lease, Term of Contract	10 years
Lessee, Finance Lease, Remaining Lease Term	4 years		4 years

COMMITMENTS AND CONTINGENCIES - Lessee, Operating Lease, Liability, Maturity (Details) $ in Thousands	Mar. 31, 2026 USD ($)
Leases [Abstract]
2026 (Remaining)	$ 1,925
2027	2,387
2028	2,110
2029	1,035
2030	208
2031	27
Thereafter	0
Total minimum lease payments	7,692
Less: imputed interest	(1,188)
Total lease liabilities	6,504
2026 (Remaining)	66
2027	87
2028	88
2029	58
2030	0
2031	0
Thereafter	0
Total minimum lease payments	299
Less: imputed interest	(49)
Total lease liabilities	$ 250

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - Recurring - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Funds held for clients
Total	$ 89,881	$ 90,436
Money market funds
Funds held for clients
Funds held for clients	4,651	1,784
Available-for-sale securities
Funds held for clients
Funds held for clients	85,230	88,652
Level 1
Funds held for clients
Total	4,651	1,784
Level 1 \| Money market funds
Funds held for clients
Funds held for clients	4,651	1,784
Level 1 \| Available-for-sale securities
Funds held for clients
Funds held for clients	0	0
Level 2
Funds held for clients
Total	85,230	88,652
Level 2 \| Money market funds
Funds held for clients
Funds held for clients	0	0
Level 2 \| Available-for-sale securities
Funds held for clients
Funds held for clients	85,230	88,652
Level 3
Funds held for clients
Total	0	0
Level 3 \| Money market funds
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

SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended
SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Mar. 31, 2025
Segment Reporting, Entity-Wide Information Not Provided as Part of Reportable Segment, Product and Service, Revenue [Line Items]
Total revenue	$ 42,757	$ 34,854
Amortization, depreciation, and other non-cash expenses	7,073	5,972
Net income (loss)	625	(2,398)
Operating Segments \| Reportable Segment
Segment Reporting, Entity-Wide Information Not Provided as Part of Reportable Segment, Product and Service, Revenue [Line Items]
Total revenue	42,757	34,854
Compensation	23,917	22,788
Non-compensation	11,040	9,617
Deferred software and commission costs	(3,755)	(3,372)
Amortization, depreciation, and other non-cash expenses	9,368	8,128
Other segment expenses(1)	1,562	91
Total expenses	42,132	37,252
Net income (loss)	$ 625	$ (2,398)

SIGNIFICANT ACCOUNTING POLICIES (Policy)

3 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

USE OF ESTIMATES

Preparation of the Condensed 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 Condensed 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 valuation allowance for the gross deferred tax assets, the determination of the fair value of our long-lived assets, and the fair value of assets acquired, and liabilities assumed during 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.

CASH AND CASH EQUIVALENTS

We consider all highly liquid investments with maturity 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.

RECENT ACCOUNTING PRONOUNCEMENTS

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 adopted this standard prospectively for the annual period ended December 31, 2026. This guidance did not have an impact on our financial position, results of operations, or cash flows.

ACCUMULATED OTHER COMPREHENSIVE LOSS

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

As of March 31, 2026 and December 31, 2025, accumulated other comprehensive income (loss) consisted of net unrealized gains and losses on available-for-sale securities.

FAIR VALUE MEASUREMENTS

Accounting Standards Codification (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.

Inventory, Policy

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.

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 three months ended March 31, 2026 and 2025.

- Definition

Disclosure of inventory accounting policy for inventory classes, including, but not limited to, basis for determining inventory amounts, methods by which amounts are added and removed from inventory classes, loss recognition on impairment of inventories, and situations in which inventories are stated above cost.

+ References + Details

- Definition

Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.

+ References

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+ Details

NOTES PAYABLE - Schedule of Maturities of Long-term Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Debt Disclosure [Abstract]
2026 (Remaining)	$ 5,760
2027	4,941
2028	0
2029	46,000
2030	15,000
Total	$ 71,701	$ 70,775

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($)
shares in Thousands, $ in Thousands

Mar. 31, 2026

Dec. 31, 2025

Statement of Financial Position [Abstract]

Allowance for doubtful accounts

$ 7,610

$ 7,206

Preferred stock, par value (in dollars per share)

$ 0.01

Preferred stock, shares authorized (in shares)

1,500

Preferred stock, shares outstanding (in shares)

Preferred stock, shares issued (in shares)

Common stock, par value (in dollars per share)

$ 0.01

Common stock, shares authorized (in shares)

44,000

Common stock, shares issued (in shares)

28,637

28,076

Common stock, shares outstanding (in shares)

28,637

28,076

Treasury stock, common (in shares)

^[1]

[1]	(1) The aggregate Treasury stock of prior repurchases of our own common stock was retired and subsequently issued effective January 1, 2024.

COMMITMENTS AND CONTINGENCIES

3 Months Ended

Mar. 31, 2026

Leases [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 Condensed Consolidated Statements of Comprehensive Income and 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 Condensed 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 Condensed Consolidated Statements of Comprehensive Income and Loss, these expenses are included in general and administrative expenses and interest expense, respectively.

The components of the lease-related expenses are as follows for the periods presented below (in thousands):


	Three Months Ended March 31,
	2026		2025
Operating lease cost:
Rent expense	$	647	$	534
Total operating lease cost	$	647	$	534

Finance lease cost:
Amortization of assets	$	14	$	—
Interest on lease liabilities	7		—
Total finance lease cost	$	21	$	—

For purposes of calculating the 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 March 31, 2026 and December 31, 2025. The weighted average remaining lease term for our operating leases is three years as of March 31, 2026 and December 31, 2025. The discount rate of our finance lease is 11% as of March 31, 2026 and December 31, 2025. The remaining lease term for our finance lease is three and four years as of March 31, 2026 and December 31, 2025, respectively.

Supplemental cash flow information related to operating leases are as follows for the periods presented below (in thousands):


	Three Months Ended March 31,
	2026		2025
Cash paid for amounts included in the measurement of operating lease liabilities:
Operating cash outflows from operating leases	$	651	$	564
Non-cash operating activities:
Operating lease assets obtained or removed in exchange for new, modified or terminated operating lease liabilities	$	70	$	736

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


	Operating Leases		Finance Leases
2026 (Remaining)	$	1,925	$	66
2027	2,387		87
2028	2,110		88
2029	1,035		58
2030	208		—
2031	27		—
Thereafter	—		—
Total minimum lease payments	7,692		299
Less: imputed interest	(1,188)		(49)
Total lease liabilities	$	6,504	$	250

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 March 31, 2026, we were not currently a party to any material legal proceedings.

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)
Beginning balance (in shares) at Dec. 31, 2024		26,671
Beginning balance at Dec. 31, 2024	$ 197,315	$ 267	$ 0	$ 504,849	$ (307,226)	$ (575)
Statement [Line Items]
Stock issued upon option exercise and vesting of restricted stock units (in shares)	69
Stock issued upon option exercise and vesting of restricted and performance stock units (in shares)	382	451
Stock issued upon option exercise and vesting of restricted and performance stock units	$ 441	$ 4		437
Share-based compensation	1,863			1,863
Net income	(2,398)				(2,398)
Other comprehensive loss	442					442
Ending balance (in shares) at Mar. 31, 2025		27,122
Ending balance at Mar. 31, 2025	197,663	$ 271	0	507,149	(309,624)	(133)
Beginning balance (in shares) at Dec. 31, 2024		26,671
Beginning balance at Dec. 31, 2024	197,315	$ 267	0	504,849	(307,226)	(575)
Ending balance (in shares) at Dec. 31, 2025		28,076
Ending balance at Dec. 31, 2025	$ 197,796	$ 281	0	517,432	(320,352)	435
Statement [Line Items]
Stock issued upon option exercise and vesting of restricted stock units (in shares)	31
Stock issued upon option exercise and vesting of restricted and performance stock units (in shares)	542	512
Stock issued upon option exercise and vesting of restricted and performance stock units	$ (305)	$ 5		(310)
Stock issued for acquisition (in Shares)		49
Stock issued for acquisitions	445			445
Share-based compensation	2,150			2,150
Net income	625				625
Other comprehensive loss	(588)					(588)
Ending balance (in shares) at Mar. 31, 2026		28,637
Ending balance at Mar. 31, 2026	$ 200,123	$ 286	$ 0	$ 519,717	$ (319,727)	$ (153)

Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	Mar. 31, 2026	Apr. 29, 2026
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2026
Document Transition Report	false
Entity File Number	1-34522
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	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		28,681,633
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Entity Central Index Key	0000884144
Document Fiscal Year Focus	2026
Document Fiscal Period Focus	Q1
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

GOODWILL AND OTHER INTANGIBLE ASSETS - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Dec. 31, 2025
Intangible Asset, Goodwill and Other [Abstract]
Intangible Asset, Including Goodwill, Impairment Loss	$ 0
Amortization of intangible assets	4,972	$ 4,308
Cost, Amortization	$ 364	$ 50
Intangible Asset, Finite-Lived, Amortization Method	straight-line method		straight-line method

- Definition

Amount of amortization expense for finite-lived intangible asset. Excludes goodwill and capitalized cost for software to be sold, leased, or marketed.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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-Paragraph 6
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+ Details

SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
SIGNIFICANT ACCOUNTING POLICIES	Mar. 31, 2026
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	SIGNIFICANT ACCOUNTING POLICIES 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 our revenue in the United States by providing payroll services to customers. USE OF ESTIMATES Preparation of the Condensed 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 Condensed 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 valuation allowance for the gross deferred tax assets, the determination of the fair value of our long-lived assets, and the fair value of assets acquired, and liabilities assumed during 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. CASH AND CASH EQUIVALENTS We consider all highly liquid investments with maturity 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. 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. 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 three months ended March 31, 2026 and 2025. RECENT ACCOUNTING PRONOUNCEMENTS 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 adopted this standard prospectively for the annual period ended December 31, 2026. This guidance did not have an impact on our financial position, results of operations, or cash flows. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) As of March 31, 2026 and December 31, 2025, accumulated other comprehensive income (loss) consisted of net unrealized gains and losses on available-for-sale securities.

BUSINESS COMBINATIONS AND ASSET ACQUISITIONS - Business Combinations (Details) - USD ($) $ in Thousands	Jul. 01, 2025	Mar. 31, 2026	Dec. 31, 2025
Business Combination [Line Items]
Goodwill		$ 115,759	$ 115,759
Lathem Time
Business Combination [Line Items]
Business Combination, Voting Equity Interest Acquired, Percentage	100.00%
Business Combination, Consideration Transferred	$ 39,497
Initial purchase price	37,500
Det included in business combination	2,221
Business Combination, Consideration Transferred, Liabilities Incurred	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

CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Dec. 31, 2025
Disaggregation of Revenue [Line Items]
Contract with Customer, Asset, Allowance for Credit Loss	$ 7,610		$ 7,206
Accounts receivable, net of allowance for credit losses of $7,610 and $7,206 at March 31, 2026 and December 31, 2025, respectively	13,467		15,859
Provision for expected losses	9	$ 93
Accounts Receivable, Allowance for Credit Loss, Writeoff	(37)	(22)
Accounts Receivable, Allowance for Credit Loss, Recovery	432	145
Contract with Customer, Asset, after Allowance for Credit Loss	4,713		3,747
Accrued Sales Commission	15,290		14,721
Amortization of Deferred Sales Commissions	809	737
Deferred Revenue, Revenue Recognized	8,874	$ 5,990
Revenue, Remaining Performance Obligation, Amount	$ 85,567
Revenue, Remaining Performance Obligation, Percentage	38.00%
One Customer \| Accounts Receivable \| Customer Concentration Risk
Disaggregation of Revenue [Line Items]
Accounts receivable, net of allowance for credit losses of $7,610 and $7,206 at March 31, 2026 and December 31, 2025, respectively	$ 1,383		$ 1,879
Concentration Risk, Percentage	10.00%		13.00%
Two Customer \| Accounts Receivable \| Customer Concentration Risk
Disaggregation of Revenue [Line Items]
Accounts receivable, net of allowance for credit losses of $7,610 and $7,206 at March 31, 2026 and December 31, 2025, respectively	$ 1,354
Concentration Risk, Percentage	10.00%
One And Two Customer \| Accounts Receivable \| Customer Concentration Risk
Disaggregation of Revenue [Line Items]
Accounts receivable, net of allowance for credit losses of $7,610 and $7,206 at March 31, 2026 and December 31, 2025, respectively	$ 2,737
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-04-01
Disaggregation of Revenue [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months

SHARE-BASED COMPENSATION (Tables)

3 Months Ended

Mar. 31, 2026

Share-Based Payment Arrangement [Abstract]

Disclosure of Share-Based Compensation Arrangements by Share-Based Payment Award

Issuance of common stock related to the exercise of stock options and the vesting of restricted stock units (including restricted stock units that converted from performance stock units) are as follows for the period presented below (in thousands):


	Three Months Ended March 31,
	2026	2025
Common stock issued - options	31	69
Common stock issued - RSU(1)	542	382
(1) Included in these amounts are 297 and 159 of restricted stock units that were converted from performance stock units which vested during the three months ended March 31, 2026 and 2025, respectively.

GOODWILL AND OTHER INTANGIBLE ASSETS - Schedule of Expected Amortization Expense (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Intangible Asset, Goodwill and Other [Abstract]
2026 (Remaining)	$ 14,031
2027	17,239
2028	15,794
2029	13,630
2030	10,000
2031	9,019
Thereafter	9,075
Intangible Asset, Net	$ 88,788	$ 87,911

SEGMENT INFORMATION - Narrative (Details)	3 Months Ended
SEGMENT INFORMATION - Narrative (Details)	Mar. 31, 2026 segment
Segment Reporting [Abstract]
Number of reportable segments	1

COMMITMENTS AND CONTINGENCIES (Tables)

3 Months Ended

Mar. 31, 2026

Leases [Abstract]

Lease, Cost

The components of the lease-related expenses are as follows for the periods presented below (in thousands):


	Three Months Ended March 31,
	2026		2025
Operating lease cost:
Rent expense	$	647	$	534
Total operating lease cost	$	647	$	534

Finance lease cost:
Amortization of assets	$	14	$	—
Interest on lease liabilities	7		—
Total finance lease cost	$	21	$	—

Supplemental cash flow information related to operating leases are as follows for the periods presented below (in thousands):


	Three Months Ended March 31,
	2026		2025
Cash paid for amounts included in the measurement of operating lease liabilities:
Operating cash outflows from operating leases	$	651	$	564
Non-cash operating activities:
Operating lease assets obtained or removed in exchange for new, modified or terminated operating lease liabilities	$	70	$	736

Lessee, Operating Lease, Liability, Maturity

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


	Operating Leases		Finance Leases
2026 (Remaining)	$	1,925	$	66
2027	2,387		87
2028	2,110		88
2029	1,035		58
2030	208		—
2031	27		—
Thereafter	—		—
Total minimum lease payments	7,692		299
Less: imputed interest	(1,188)		(49)
Total lease liabilities	$	6,504	$	250

Finance Lease, Liability, to be Paid, Maturity

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


	Operating Leases		Finance Leases
2026 (Remaining)	$	1,925	$	66
2027	2,387		87
2028	2,110		88
2029	1,035		58
2030	208		—
2031	27		—
Thereafter	—		—
Total minimum lease payments	7,692		299
Less: imputed interest	(1,188)		(49)
Total lease liabilities	$	6,504	$	250

NOTES PAYABLE - Narrative (Details) shares in Thousands			9 Months Ended
NOTES PAYABLE - Narrative (Details) shares in Thousands	Oct. 30, 2025 USD ($) shares	Aug. 13, 2025 USD ($) shares	Dec. 31, 2025 USD ($)	Mar. 31, 2026 USD ($) note	Oct. 31, 2025 USD ($)	Oct. 29, 2025 USD ($)	Aug. 12, 2025 USD ($)	Apr. 10, 2025 USD ($)
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Total notes payable			$ 67,626,000	$ 68,833,000
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]
Debt Instrument, Number of Instruments \| note				9
Det included in business combination				$ 11,701,000
Total notes payable	$ 1,700	$ 956,000			$ 1,000	$ 3,000	$ 1,000,000
Debt principal repaid	$ 300	$ 118,000
Stock issued for debt payment (in shares) \| shares	201	91
Stock issued for debt payment	$ 1,511	$ 701,000
Accrued interest	$ 20
Notes Payable, Other Payables
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Interest rate				9.04%

SEGMENT INFORMATION (Tables)

3 Months Ended

Mar. 31, 2026

Segment Reporting [Abstract]

Segment Reporting

The operating financial results of our single reportable segment for three months ended March 31, 2026, and March 31, 2025, are as follows (in thousands):


	2026		2025
Total revenues	$	42,757	$	34,854

Significant segment expenses
Compensation	23,917		22,788
Non-compensation	11,040		9,617
Deferred software and commission costs	(3,755)		(3,372)
Amortization, depreciation, and other non-cash expenses	9,368		8,128
Other segment expenses(1)	1,562		91
Total expenses	42,132		37,252
Net income (loss)	$	625	$	(2,398)

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

- Definition

Tabular disclosure of segment reporting. Includes, but is not limited to, reconciliation of reportable segment amount to corresponding consolidated total.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

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+ Details

INVESTMENTS AND FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Mar. 31, 2026

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 for the periods presented below (in thousands):


	Total Carrying Value		Level 1		Level 2		Level 3
March 31, 2026
Assets:
Funds held for clients
Money market funds	$	4,651	$	4,651	$	—	$	—
Available-for-sale securities	85,230		—		85,230		—
Total	$	89,881	$	4,651	$	85,230	$	—

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	$	—

Debt Securities, Available-for-sale

Cash equivalents and investments classified as available-for-sale within funds held for clients consisted of the following for the periods presented below (in thousands):


	Amortized Cost		Gross Unrealized Gains (1)		Gross Unrealized Losses (1)		Aggregate Estimated Fair Value
March 31, 2026
Cash equivalents	$	4,652	$	3	$	(4)	$	4,651
Available-for-sale securities:
Corporate debt securities	81,006		160		(309)		80,857
Municipal bonds	842		—		(7)		835
U.S. Government agency securities	3,534		4		—		3,538
Total available-for-sale securities	85,382		164		(316)		85,230

Total(2)	$	90,034	$	167	$	(320)	$	89,881

December 31, 2025
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

(1)Unrealized gains and losses on available-for-sale securities are included as a component of comprehensive income (loss). As of March 31, 2026 and December 31, 2025, there were 56 and 127 securities, respectively, in an unrealized gain position and there were 92 and 27 securities in an unrealized loss position, respectively. As of March 31, 2026, these unrealized losses were less than $14 individually and $320 in the aggregate. As of December 31, 2025, these unrealized losses were less than $13 individually and $94 in the aggregate. We invest in high quality securities with roughly 69% 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 March 31, 2026 and December 31, 2025, none of these securities were classified as cash and cash equivalents on the accompanying Condensed Consolidated Balance Sheets.

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


	March 31, 2026		December 31, 2025
Restricted cash and cash equivalents held to satisfy client funds obligations	$	131,284	$	139,459
Restricted short-term marketable securities held to satisfy client funds obligations	20,385		12,781
Restricted long-term marketable securities held to satisfy client funds obligations	64,845		75,871
Total funds held for clients	$	216,514	$	228,111

Investments Classified by Contractual Maturity Date

Expected maturities of available-for-sale securities are as of March 31, 2026, are as follows (in thousands):


One year or less	$	20,385
After one year through five years	64,845
Total	$	85,230

- 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).

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+ Details

NET EARNINGS (LOSS) PER SHARE (Details) - Components of Earnings Per Share, Basic and Diluted - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Earnings Per Share [Abstract]
Antidilutive securities excluded from computation of earnings per share (in shares)	450
Net income (loss)	$ 625	$ (2,398)
Weighted average shares of common stock outstanding, basic (in shares)	28,420	26,961
Effect of dilutive share-based awards (in shares)	451	0
Weighted average shares of common stock outstanding, diluted (in shares)	28,871	26,961
Basic earnings (loss) per share (in Dollars per share)	$ 0.02	$ (0.09)
Diluted earnings (loss) per share (in Dollars per share)	$ 0.02	$ (0.09)

- Definition

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

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- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Revenue:
Total revenue	$ 42,757	$ 34,854
Cost of sales	12,287	10,246
Gross profit	30,470	24,608
Operating expenses:
Sales and marketing	8,764	8,386
General and administrative	12,748	11,900
Research and development	1,657	2,029
Amortization of intangible assets	4,972	4,308
Total operating expenses	28,141	26,623
Income (loss) from operations	2,329	(2,015)
Interest income	188	171
Interest expense	(1,748)	(451)
Other income, net	0	188
Income (loss) from operations before income taxes	769	(2,107)
Income tax expense	144	291
Net income (loss)	625	(2,398)
Other comprehensive income (loss):
Unrealized gain (loss) on marketable securities	(588)	442
Comprehensive income (loss)	$ 37	$ (1,956)
Basic and diluted earnings (loss) per share
Basic (in Dollars per share)	$ 0.02	$ (0.09)
Diluted (in Dollars per share)	$ 0.02	$ (0.09)
Weighted average basic and diluted shares
Basic (in shares)	28,420	26,961
Diluted (in shares)	28,871	26,961
Recurring
Revenue:
Total revenue	$ 37,757	$ 33,187
Professional services, hardware and other
Revenue:
Total revenue	$ 5,000	$ 1,667

GOODWILL AND OTHER INTANGIBLE ASSETS - Schedule of Intangible Asset Acquisitions (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2026 USD ($)
Intangible Asset, Finite-Lived [Roll Forward]
Beginning Balance	$ 203,437
Acquisitions	6,212
Ending Balance	209,649
Customer relationships
Intangible Asset, Finite-Lived [Roll Forward]
Beginning Balance	182,024
Acquisitions	6,212
Ending Balance	188,236
Developed technology
Intangible Asset, Finite-Lived [Roll Forward]
Beginning Balance	19,501
Acquisitions	0
Ending Balance	19,501
Trade names
Intangible Asset, Finite-Lived [Roll Forward]
Beginning Balance	880
Acquisitions	0
Ending Balance	880
Non-compete agreements
Intangible Asset, Finite-Lived [Roll Forward]
Beginning Balance	1,032
Acquisitions	0
Ending Balance	$ 1,032

SEGMENT INFORMATION

3 Months Ended

Mar. 31, 2026

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 the Chairman and Chief Executive Officer, who reviews financial information presented on a consolidated basis. The CODM uses consolidated net income (loss), as reported on our Consolidated Statements of Comprehensive Income and 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 three months ended March 31, 2026, and March 31, 2025, are as follows (in thousands):


	2026		2025
Total revenues	$	42,757	$	34,854

Significant segment expenses
Compensation	23,917		22,788
Non-compensation	11,040		9,617
Deferred software and commission costs	(3,755)		(3,372)
Amortization, depreciation, and other non-cash expenses	9,368		8,128
Other segment expenses(1)	1,562		91
Total expenses	42,132		37,252
Net income (loss)	$	625	$	(2,398)

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

- Definition

The entire disclosure for segment reporting.

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+ Details

GOODWILL AND OTHER INTANGIBLE ASSETS - Schedule of Goodwill Acquisitions (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2026 USD ($)
Goodwill [Roll Forward]
Beginning Balance	$ 115,759
Acquisitions	0
Ending 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.

+ References

+ Details

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Investments Classified by Contractual Maturity Date (Details) $ in Thousands	Mar. 31, 2026 USD ($)
Fair Value Disclosures [Abstract]
One year or less	$ 20,385
After one year through five years	64,845
Total	$ 85,230

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Debt Securities, Available-for-sale (Details) $ in Thousands	Mar. 31, 2026 USD ($) security	Dec. 31, 2025 USD ($) security
Funds Held for Clients
Funds Held For Clients, Restricted Cash, Amortized Cost	$ 4,652	$ 1,787
Funds Held For Clients, Restricted Cash and Debt Securities, Amortized Cost	90,034	90,004
Funds Held For Clients, Restricted Cash, Gross Unrealized Gains	3	0
Funds Held For Clients, Restricted Cash and Debt Securities, Gross Unrealized Gains	167	529
Funds Held For Clients, Restricted Cash, Gross Unrealized Losses	(4)	(3)
Gross Unrealized Losses	(320)
Funds Held For Clients, Restricted Cash and Debt Securities, Gross Unrealized Losses	(320)	(97)
Funds Held For Clients, Restricted Cash	4,651	1,784
Funds Held For Clients, Restricted Cash and Debt Securities	$ 89,881	$ 90,436
Number of securities in unrealized gain position \| security	56	127
Number of securities in unrealized loss position \| security	92	27
Individually
Funds Held for Clients
Gross Unrealized Losses	$ (14)	$ (13)
Aggregate
Funds Held for Clients
Gross Unrealized Losses		(94)
Corporate debt securities
Funds Held for Clients
Amortized Cost	81,006	83,160
Gross Unrealized Gains	160	501
Gross Unrealized Losses	(309)	(77)
Aggregate Estimated Fair Value	80,857	83,584
Municipal bonds
Funds Held for Clients
Amortized Cost	842	1,542
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(7)	(17)
Aggregate Estimated Fair Value	835	1,525
U.S. Government agency securities
Funds Held for Clients
Amortized Cost	3,534	3,515
Gross Unrealized Gains	4	28
Gross Unrealized Losses	0	0
Aggregate Estimated Fair Value	3,538	3,543
Available-for-sale securities
Funds Held for Clients
Amortized Cost	85,382	88,217
Gross Unrealized Gains	164	529
Gross Unrealized Losses	(316)	(94)
Aggregate Estimated Fair Value	$ 85,230	$ 88,652

BUSINESS COMBINATIONS AND ASSET ACQUISITIONS (Tables)

3 Months Ended

Mar. 31, 2026

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

Business Combination, Recognized Asset Acquired and Liability 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

GOODWILL AND OTHER INTANGIBLE ASSETS - Summary of Gross Carrying Amount and Accumulated Amortization of Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Intangible Asset, Finite-Lived [Line Items]
Weighted Average Amortization Period (in Years)	8 years 2 months 12 days	8 years 2 months 12 days
Gross Intangible Assets	$ 209,649	$ 203,437
Accumulated Amortization	(120,861)	(115,526)
Net Intangible Assets	$ 88,788	$ 87,911
Customer relationships
Intangible Asset, Finite-Lived [Line Items]
Weighted Average Amortization Period (in Years)	8 years 4 months 24 days	8 years 6 months
Gross Intangible Assets	$ 188,236	$ 182,024
Accumulated Amortization	(106,311)	(101,343)
Net Intangible Assets	$ 81,925	$ 80,681
Developed technology
Intangible Asset, Finite-Lived [Line Items]
Weighted Average Amortization Period (in Years)	6 years 7 months 6 days	6 years 7 months 6 days
Gross Intangible Assets	$ 19,501	$ 19,501
Accumulated Amortization	(12,712)	(12,348)
Net Intangible Assets	$ 6,789	$ 7,153
Trade names
Intangible Asset, Finite-Lived [Line Items]
Weighted Average Amortization Period (in Years)	4 years 3 months 18 days	4 years 3 months 18 days
Gross Intangible Assets	$ 880	$ 880
Accumulated Amortization	(880)	(880)
Net Intangible Assets	$ 0	$ 0
Non-compete agreements
Intangible Asset, Finite-Lived [Line Items]
Weighted Average Amortization Period (in Years)	5 years 2 months 12 days	5 years 2 months 12 days
Gross Intangible Assets	$ 1,032	$ 1,032
Accumulated Amortization	(958)	(955)
Net Intangible Assets	$ 74	$ 77

- 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.

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+ Details

INVESTMENTS AND FAIR VALUE MEASUREMENTS

3 Months Ended

Mar. 31, 2026

Fair Value Disclosures [Abstract]

INVESTMENTS AND FAIR VALUE MEASUREMENT

INVESTMENTS AND 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.

The following table presents the fair value hierarchy for our financial assets and liabilities measured at fair value on a recurring basis for the periods presented below (in thousands):


	Total Carrying Value		Level 1		Level 2		Level 3
March 31, 2026
Assets:
Funds held for clients
Money market funds	$	4,651	$	4,651	$	—	$	—
Available-for-sale securities	85,230		—		85,230		—
Total	$	89,881	$	4,651	$	85,230	$	—

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	$	—

Cash equivalents and investments classified as available-for-sale within funds held for clients consisted of the following for the periods presented below (in thousands):


	Amortized Cost		Gross Unrealized Gains (1)		Gross Unrealized Losses (1)		Aggregate Estimated Fair Value
March 31, 2026
Cash equivalents	$	4,652	$	3	$	(4)	$	4,651
Available-for-sale securities:
Corporate debt securities	81,006		160		(309)		80,857
Municipal bonds	842		—		(7)		835
U.S. Government agency securities	3,534		4		—		3,538
Total available-for-sale securities	85,382		164		(316)		85,230

Total(2)	$	90,034	$	167	$	(320)	$	89,881

December 31, 2025
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

(2)At March 31, 2026 and December 31, 2025, none of these securities were classified as cash and cash equivalents on the accompanying Condensed Consolidated Balance Sheets.

Funds held for clients represent assets that we have classified 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 Condensed Consolidated Balance Sheets.

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


	March 31, 2026		December 31, 2025
Restricted cash and cash equivalents held to satisfy client funds obligations	$	131,284	$	139,459
Restricted short-term marketable securities held to satisfy client funds obligations	20,385		12,781
Restricted long-term marketable securities held to satisfy client funds obligations	64,845		75,871
Total funds held for clients	$	216,514	$	228,111

Expected maturities of available-for-sale securities are as of March 31, 2026, are as follows (in thousands):


One year or less	$	20,385
After one year through five years	64,845
Total	$	85,230

- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 107
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-107

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 100
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-100

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 940
-SubTopic 820
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478119/940-820-50-1

+ Details

COMMITMENTS AND CONTINGENCIES - Lessee, Operating Lease, Disclosure (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash outflows from operating leases	$ 651	$ 564
Minimum
LEASES (Details) [Line Items]
Lessee, Operating Lease, Term of Contract	1 year
Maximum
LEASES (Details) [Line Items]
Lessee, Operating Lease, Term of Contract	10 years

NOTES PAYABLE - Schedule of Debt (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2026	Dec. 31, 2025
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Long-term Debt, Gross	$ 71,701	$ 70,775
Notes Payable, Other Payables
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Debt Instrument, Maturity Date, Description	04/30/2030
Debt Instrument, Interest Rate, Stated Percentage	9.04%
Long-term Debt, Gross	$ 60,000	60,000
Notes Payable, Acquisitions
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Debt Instrument, Maturity Date, Description	08/19/2026 - 07/01/29
Long-term Debt, Gross	$ 11,701	$ 10,775
Notes Payable, Acquisitions \| Minimum
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	2.00%
Notes Payable, Acquisitions \| Maximum
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.00%

NOTES PAYABLE - Schedule of Debt and Debt Issuance Costs (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Debt Disclosure [Abstract]
Debt Issuance Costs and Debt Discount, current portion	$ (493)	$ (490)
Notes payable, net of current portion	6,487	4,344
Long-Term Debt, Gross, Noncurrent	64,721	65,941
Notes payable, net of current portion	(2,375)	(2,659)
Notes payable, net of current portion	62,346	63,282
Long-term Debt, Gross	71,701	70,775
Total Debt Issuance Costs and Debt Discount	(2,868)	(3,149)
Total notes payable	68,833	67,626
NOTES PAYABLE (Details) [Line Items]
Debt Issuance Costs, Gross, Current	493	490
Current portion of notes payable	$ 6,980	$ 4,834

GOODWILL AND OTHER INTANGIBLE ASSETS

3 Months Ended

Mar. 31, 2026

Intangible Asset, Goodwill and Other [Abstract]

GOODWILL AND OTHER INTANGIBLE ASSETS


	December 31, 2025		Acquisitions		March 31, 2026
Goodwill	$	115,759	$	—	$	115,759

We believe significant synergies are expected to arise from our strategic acquisitions and their assembled work forces. 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 March 31, 2026, there has been no impairment of goodwill based on the qualitative assessments we have performed.


Gross Intangible Assets	December 31, 2025		Acquisitions		March 31, 2026
Customer relationships	$	182,024	$	6,212	$	188,236
Developed technology	19,501		—		19,501
Trade names	880		—		880
Non-compete agreements	1,032		—		1,032
Total	$	203,437	$	6,212	$	209,649

The gross carrying amount and accumulated amortization of our intangible assets are as follows for the periods presented below (in thousands, except weighted average periods):


	Weighted Average Amortization Period (in Years)	Gross Intangible Assets		Accumulated Amortization		Net Intangible Assets
March 31, 2026
Customer relationships	8.4	$	188,236	$	(106,311)	$	81,925
Developed technology	6.6	19,501		(12,712)		6,789
Trade names	4.3	880		(880)		—
Non-compete agreements	5.2	1,032		(958)		74
	8.2	$	209,649	$	(120,861)	$	88,788

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

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 $4,972 and $4,308 for the three months ended March 31, 2026 and 2025, respectively. Amortization expenses recorded in Cost of Sales were $364 and $50 for the three months ended March 31, 2026 and 2025, respectively. There was no impairment of intangibles during the three months ended March 31, 2026 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 for the period presented below (in thousands):


2026 (Remaining)	$	14,031
2027	17,239
2028	15,794
2029	13,630
2030	10,000
2031	9,019
Thereafter	9,075
	$	88,788