Globalscape (GSB) 10-Q/A 14 Jun 18 2017 Q1 Quarterly report (amended) Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2017	Apr. 30, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	GLOBALSCAPE INC
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		21,571,831
Amendment Flag	true
Amendment Description	GlobalSCAPE, Inc. (together with its wholly owned subsidiary, "GlobalSCAPE" the "Company" or "we") is filing this Amendment No. 2 on Form 10-Q/A (this "Amendment" or "Form 10-Q/A") to its Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2017, which was originally filed May 12, 2017 and amended by Amendment No. 1 on Form 10-Q/A filed May 26, 2017 (as amended, the "Original Filing"). This Amendment amends and restates (the "Restatement") the following indicated parts of the Original Filing:Part I, Item 1 - Our condensed consolidated balance sheet as of March 31, 2017, and the related condensed consolidated statement of operations and comprehensive income and the condensed consolidated statement of cash flows for the quarterly period then ended;Part I, Item 2 - Management's discussion and analysis of our financial condition and results of operations as of March 31, 2017, and for the quarterly period then ended;Part I, Item 4 - Controls and ProceduresPart II, Item 1 - Legal Proceedings; andPart II, Item 6 - Exhibits.The Restatement results from our determination subsequent to the filing date of the Original Filing that we incorrectly recognized revenue during the fiscal year ended December 31, 2016 and the three months ended March 31, 2017 in connection with the sales transactions described below.As a result of the Restatement, no reliance should be placed on financial information we have previously furnished or filed on Forms 10-K, 10-Q (including 10-Q/A) or 8-K, along with all related earnings press releases and similar communications issued by us, subsequent to November 10, 2016. Such items include, but are not limited to:Form 8-K announcing our financial results for the fourth quarter of 2016 and for the fiscal year ended December 31, 2016, furnished on January 26, 2017.Form 10-K for the fiscal year ended December 31, 2016, filed on March 27, 2017.Form 8-K announcing our financial results for the first quarter of 2017, furnished on April 27, 2017.Form 10-Q for the quarterly period ended March 31, 2017, filed on May 12, 2017, as amended by Amendment No. 1 on Form 10-Q/A, filed on May 26, 2017.In the event there are discrepancies between this Amendment and previous reports, press releases and similar communications, the information in this Amendment shall control.
Entity Central Index Key	1,112,920
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Mar. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 10,400	$ 8,895
Short term certificates of deposit	2,759	2,754
Accounts receivable, net	4,945	6,288
Federal income tax receivable	0	292
Prepaid and other expenses	492	531
Total current assets	18,596	18,760
Long term certificates of deposit	12,837	12,779
Capitalized software development costs, net	3,731	3,743
Goodwill	12,712	12,712
Deferred tax asset, net	1,073	1,050
Property and equipment, net	577	456
Other assets	64	245
Total assets	49,590	49,745
Current liabilities:
Accounts payable	640	930
Accrued expenses	1,696	1,603
Income tax payable	215	0
Deferred revenue	12,704	13,655
Total current liabilities	15,255	16,188
Deferred revenue, non-current portion	3,618	3,790
Other long term liabilities	169	152
Commitments and contingencies
Stockholders’ equity:
Preferred stock, par value $0.001 per share, 10,000,000 authorized, no shares issued or outstanding	0	0
Common stock, par value $0.001 per share, 40,000,000 authorized, 21,970,412 and 21,920,912 shares issued at March 31, 2017, and December 31, 2016, respectively	22	22
Additional paid-in capital	22,183	21,756
Treasury stock, 403,581 shares, at cost, at March 31, 2017 and December 31, 2016	(1,452)	(1,452)
Retained earnings	9,795	9,289
Total stockholders’ equity	30,548	29,615
Total liabilities and stockholders’ equity	$ 49,590	$ 49,745

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Mar. 31, 2017	Dec. 31, 2016
Preferred stock par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, authorized	40,000,000	40,000,000
Common stock, issued	21,970,412	21,920,912
Treasury stock, shares	403,581	403,581

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Operating Revenues:
Software licenses	$ 2,578	$ 2,263
Maintenance and support	5,121	4,446
Professional services	733	642
Total Revenues	8,432	7,351
Cost of revenues
Software licenses	758	626
Maintenance and support	413	394
Professional services	364	423
Total cost of revenues	1,535	1,443
Gross profit	6,897	5,908
Operating expenses
Sales and marketing	3,289	3,005
General and administrative	1,714	1,687
Research and development	722	646
Total operating expenses	5,725	5,338
Income from operations	1,172	570
Interest income (expense), net	70	33
Income before income taxes	1,242	603
Income tax expense	411	220
Net income	831	383
Comprehensive income	$ 831	$ 383
Net income per common share -
Basic (in Dollars per share)	$ 0.04	$ 0.02
Diluted (in Dollars per share)	$ 0.04	$ 0.02
Weighted average shares outstanding:
Basic (in Shares)	21,544	21,033
Diluted (in Shares)	22,023	21,652
Cash dividends declared per share (in Dollars per share)	$ 0.015	$ 0.015

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Operating Activities:
Net income	$ 831	$ 383
Items not involving cash at the time they are recorded in the statement of operations:
Provision for sales returns and doubtful accounts receivable	11	12
Depreciation and amortization	541	501
Share-based compensation	337	239
Deferred taxes	(23)	(19)
Excess tax benefit from share-based compensation	0	(3)
Subtotal before changes in operating assets and liabilities	1,697	1,113
Changes in operating assets and liabilities:
Accounts receivable	1,332	951
Prepaid expenses	39	34
Deferred revenue	(1,123)	(416)
Accounts payable	(290)	(355)
Accrued expenses	93	(327)
Other assets	181	22
Accrued interest receivable	(63)	(16)
Other long-term liabilities	17	3
Income tax receivable and payable	507	198
Net cash provided by operating activities	2,390	1,207
Investing Activities:
Software development costs capitalized	(462)	(488)
Purchase of property and equipment	(188)	(90)
Net cash (used in) investing activities	(650)	(578)
Financing Activities:
Proceeds from exercise of stock options	90	122
Excess tax benefit from share-based compensation	0	3
Dividends paid	(325)	(315)
Net cash (used in) financing activities	(235)	(190)
Net increase in cash	1,505	439
Cash at beginning of period	8,895	15,885
Cash at end of period	10,400	16,324
Cash paid during the period for:
Interest	0	0
Income taxes	$ 15	$ 22

1. Nature of Business

1. Nature of Business	3 Months Ended
	Mar. 31, 2017
Disclosure Text Block [Abstract]
Nature of Operations [Text Block]	1. Nature of Business We provide secure information exchange capabilities for enterprises and consumers through the development and distribution of software, delivery of managed and hosted solutions, and provisioning of associated services. Our solution portfolio facilitates transmission of critical information such as financial data, medical records, customer files, vendor files, personnel files, transaction activity, and other similar documents between diverse and geographically separated network infrastructures while supporting a range of information protection approaches to meet privacy and other security requirements. In addition to enabling secure, flexible transmission of critical information using servers, desktop and notebook computers, and a wide range of network-enabled mobile devices, our products also provide customers with the ability to monitor and audit file transfer activities. Our primary product is Enhanced File Transfer, or EFT. We have other products that complement our EFT product. Throughout these notes unless otherwise noted, our references to the 2017 quarter and the 2016 quarter refer to the three months ended March 31, 2017 and 2016, respectively.

2. Basis of Presentation

2. Basis of Presentation	3 Months Ended
	Mar. 31, 2017
Disclosure Text Block [Abstract]
Basis of Accounting [Text Block]	2. Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with Rule 10-01 of Regulation S-X, “Interim Financial Statements,” as prescribed by the United States Securities and Exchange Commission, or SEC. Accordingly, they do not include all information and footnotes required under GAAP for complete financial statements. In the opinion of management, all accounting entries necessary for a fair presentation of our financial position and results of operations have been made. The results of operations for any interim period are not necessarily indicative of the results to be expected for the full year. The information included in this Form 10-Q/A should be read in conjunction with the consolidated financial statements and the notes thereto included in our Annual Report on Form 10-K/A for the fiscal year ended December 31, 2016, filed with the SEC on June 14, 2018 which we refer to as the 2016 Form 10-K/A, as well as Management’s Discussion and Analysis of Financial Condition and Results of Operations We follow accounting standards set by the Financial Accounting Standards Board. This board sets GAAP, which we follow in preparing financial statements that report our financial position, results of operations, and sources and uses of cash. We also follow the reporting regulations of the SEC. The preparation of financial statements in accordance with GAAP requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities known to exist as of the date the financial statements are published, and the reported amounts of revenues and expenses during the reporting period. Uncertainties with respect to such estimates and assumptions are inherent in the preparation of our consolidated financial statements. It is possible the actual results could differ from these estimates and assumptions and could have a material effect on the reported amounts of our financial position and results of operations.

3. Significant Accounting Polic

3. Significant Accounting Policies	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	3. Significant Accounting Policies Principles of Consolidation The accompanying condensed consolidated financial statements of GlobalSCAPE, Inc. and its wholly-owned subsidiary (collectively referred to as “GlobalSCAPE”, the “Company” or “we”) are prepared in conformity with GAAP. All intercompany accounts and transactions have been eliminated. Changes in Accounting Methods, Reclassifications and Revisions As part of our ongoing enhancement and refinement of our financial reporting to fairly present our results of operations and financial position, we may make changes from time-to-time in accounting methods and in the classification and presentation of our business activities in our financial statements. To ensure comparability between periods, we revise previous period financial statements presented to conform them to the method of presentation in our current period financial statements. If the changes increase or decrease previously reported amounts of revenue or expenses, we adjust retained earnings as of the beginning of the earliest period presented for the cumulative effect, if any, on that balance. If these changes affect our financial statements for previously reported interim periods not presented herein, we present revised financial statements for those periods when they are reported in the future. Method of Amortization of Deferred Revenue Related to M&S Contracts In previously issued financial statements, for the fiscal years prior to 2016 and for the first three quarters of 2016, we amortized deferred revenue related to maintenance and support, or M&S, contracts by recording a full month of amortization in the first month of a contract. We used that method based on our intent to match revenue from our M&S contracts to the expense we incur when delivering M&S services. We acknowledge that the more common and widespread practice is to amortize deferred revenue based upon the specific number of days the M&S contract is in place during that month. Both methods result in the recognition of the same amount of revenue over the term of the M&S contract but yield differing amounts of revenue being recognized in the first month and last month of an M&S contract. Commencing with the issuance of our consolidated financial statements as of December 31, 2016, and for the year then ended, we changed our method of amortizing deferred revenue related to M&S contracts such that our consolidated statements of operations and balance sheets included herein are now prepared using the specific number of days method. This change decreased M&S revenue and net income for the three months ended March 31, 2016 as reported herein by immaterial amounts relative to amounts previously reported for that period. This change increased deferred revenue as of March 31, 2016 by an immaterial amount relative to the amount previously reported as of that date. This change has no effect on the total amount of revenue we will realize from our M&S contracts. Method of Recording M&S Billings We may invoice a customer for M&S to be provided commencing on a date in a month subsequent to the month in which we invoice the customer. We typically receive a purchase order from our customers for M&S prior to invoicing them, and it is not uncommon for a customer to pay us in advance of that M&S commencement date either on their own or when we request such payment. Accordingly, in our consolidated balance sheets issued prior to 2016 and for the first three quarters of 2016, we recorded an account receivable and deferred revenue for these invoices as of the date of the invoice. Commencing with the preparation and issuance of our financial statements as of December 31, 2016, we determined that a reasonable, alternate and more conservative method would be to wait until the commencement date of the M&S contract had arrived to record the account receivable and deferred revenue for any such invoices for which we have not been paid as of the balance sheet date. Accordingly, our condensed consolidated balance sheet as of March 31, 2016, included herein is now prepared and presented using that method. This change had the effect of decreasing our reported amounts of accounts receivable and deferred revenue relative to the method we previously used but does not affect any of our reported amounts of revenue or net income. Reclassification of Sales Engineer Expenses We employ sales engineers who assist our sales staff in addressing technical considerations by our customers prior to their purchasing our product. Our use of sales engineers has expanded in recent quarters. Prior to 2016 Reclassification of Reserve for Uncertain Tax Position As described in Note 9, we maintain a reserve for uncertain tax positions. Prior to 2016 and for the first three quarters of 2016, we classified that reserve as a current liability since it was not material to our financial statements taken as a whole. Commencing with the preparation of our financial statements as of December 31, 2016, we determined it appropriate to classify it as a component of other long term liabilities. This change has the effect of decreasing current income taxes payable and increasing other long term liabilities. Reclassification of Professional Services Revenue In preparing our condensed consolidated statement of operations and comprehensive income for the 2017 quarter, we changed the classification of certain revenue from M&S to professional services to better reflect the nature of that revenue. We have made the same reclassification in our condensed consolidated statement of operations and comprehensive income for the 2016 quarter presented herein. See Note 15 in the Notes to our Consolidated Financial Statements included in Part I, Item 1 of this 10-Q/A for the impact of all of the adjustments to our consolidated financial statements in our Original Filing to correct those consolidated financial statements for the effects of the adjustments described above. Revenue Recognition We develop, market and sell software products. We recognize revenue from a sale transaction when the following conditions are met: · Persuasive evidence of an arrangement exists. · Delivery has occurred or services have been rendered. · The amount of the sale is fixed or determinable. · Collection of the sale amount is reasonably assured. For a sale transaction not meeting any one of these four criteria, we defer recognition of revenue related to that transaction until all the criteria are met. We earn the majority of our software license revenue from software products sold under perpetual software license agreements. At the time our customers purchase these products, they typically also purchase an M&S contract. These transactions are multiple element software sales for which we assess the presence of vendor specific objective evidence (“VSOE”) of the fair value of the undelivered elements to determine the portion of these sales to recognize as revenue upon delivery of the software product and the portion of these sales to record as deferred revenue at the time the product is delivered. We amortize the deferred revenue component to revenue in future periods on a straight-line method as we deliver the related future services to the customer. For transactions, if any, for which we cannot establish VSOE of the fair value of the undelivered elements, we initially record the entire transaction as deferred revenue and amortize that amount to revenue in future periods as we deliver the related future services to the customer. We provide services under M&S contracts with terms generally ranging from one to three years. We require up-front payment of our M&S fee in an amount that covers the entire term of the agreement. We record deferred revenue at the commencement date of the contract or when we receive payment, whichever occurs first. We amortize the related deferred revenue over the term of the contract, based upon the specific number of days method. Deferred revenue related to services we will deliver within one year is presented as a current liability while deferred revenue related to services that we will deliver more than one year into the future is presented as a non-current liability. We reduce deferred revenue and recognize revenue ratably in future periods on a straight-line method as we deliver the M&S service. For our products licensed and delivered under a software-as-a-service, or SaaS, transaction on a monthly or other periodic subscription basis, we recognize subscription revenue, including initial setup fees, on a monthly basis ratably over the contractual term of the customer contract as we deliver our products and services. Amounts paid prior to this revenue recognition are presented as deferred revenue until earned. We provide professional services to our customers consisting primarily of software installation support, operations support and training. We recognize revenue from these services as they are completed and accepted by our customers. We collect sales tax on many of our sales. We do not include sales tax collected in our revenue. We record it as a liability payable to taxing authorities. Cash and cash equivalents Cash and cash equivalents includes all cash and highly liquid investments with original maturities of three months or less. Property and Equipment Property and equipment is comprised of furniture and fixtures, software, computer equipment and leasehold improvements which are recorded at cost and depreciated using the straight-line method over their estimated useful lives. Furniture, fixtures and equipment have a useful life of five to seven years, computer equipment and software have a useful life of three years and leasehold improvements have a useful life that is the shorter of the term of the lease under which the improvements were made or the estimated useful life of the asset. Expenditures for maintenance and repairs are expensed as incurred. Goodwill Goodwill is not amortized. On at least an annual basis, we test goodwill for impairment at the reporting unit level using December 31 as the measurement date. We operate as a single reporting unit. When testing goodwill, we first assess qualitative factors to determine whether it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value of our reporting unit is less than its carrying amount, including goodwill. In performing this qualitative assessment, we assess events and circumstances relevant to us including, but not limited to: • Macroeconomic conditions. • Industry and market considerations. • Cost factors and trends for labor and other expenses of operating our business. • Our overall financial performance and outlook for the future. • Trends in the quoted market value and trading of our common stock. In considering these and other factors, we consider the extent to which any adverse events and circumstances identified could affect the comparison of our reporting unit’s fair value with its carrying amount. We place more weight on events and circumstances that most affect our reporting unit’s fair value or the carrying amount of our net assets. We consider positive and mitigating events and circumstances that may affect our determination of whether it is more likely than not that the fair value of our reporting unit is less than its carrying amount. We evaluate, on the basis of the weight of the evidence, the significance of all identified events and circumstances in the context of determining whether it is more likely than not that the fair value of our reporting unit is less than its carrying amount. If, after assessing the totality of these qualitative events and circumstances, we determine it is not more likely than not that the fair value of our reporting unit is less than its carrying amount, we conclude there is no impairment of goodwill and perform no further testing, in accordance with GAAP. If we conclude otherwise, we proceed with performing the first step, and if necessary, the second step, of the two-step goodwill impairment test prescribed by GAAP. As of December 31, 2016, after assessing the totality of the relevant events and circumstances, we determined it not more likely than not that the fair value of our reporting unit was less than its carrying amount. Accordingly, we concluded there was no impairment of goodwill as of that date. There have been no material events or changes in circumstances since that time indicating that the carrying amount of goodwill may exceed its fair market value and that interim testing needed to be performed. Capitalized Software Development Costs When we complete research and development for a software product and have in place a program plan and a detail program design or a working model of that software product, we capitalize production costs incurred for that software product from that point forward until it is ready for general release to the public. Thereafter, we amortize capitalized software production costs to expense using the straight-line method over the estimated useful life of that product, which is generally three years. We periodically assess the carrying value of capitalized software development costs and our method of amortizing them relative to our estimates of realizability through sales of products in the marketplace. Research and Development We expense research and development costs as incurred. Advertising Expense We expense advertising costs as incurred as a component of our sales and marketing expenses. Advertising expense was $419,561 and $408,136 in the 2017 quarter and the 2016 quarter, respectively. Share-Based Compensation We measure the cost of share-based payment transactions at the grant date based on the calculated fair value of the award. We recognize this cost as an expense ratably over the recipient’s requisite service period during which that award vests or becomes unrestricted. For stock option awards, we estimate their fair value at the grant date using the Black-Scholes option-pricing model considering the following factors: • We estimate expected volatility based on historical volatility of our common stock. • We use primarily the simplified method to derive an expected term which represents an estimate of the time options are expected to remain outstanding. We use this method because our options are plain-vanilla options, and we believe our historical option exercise experience is not adequately indicative of our future expectations. • We base the risk-free rate for periods within the contractual life of the option on the U.S. treasury yield curve in effect at the time of grant. • We estimate a dividend yield based on our historical and expected future dividend payments. For restricted stock awards, we use the quoted price of our common stock on the grant date as the fair value of the award. Income Taxes We account for income taxes using the asset and liability method. We record deferred tax assets and liabilities based on the difference between the tax bases of assets and liabilities and their carrying amount for financial reporting purposes, as measured by the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets and liabilities are carried on the balance sheet with the presumption that they will be realizable in future periods in which we generate taxable income. We assess the likelihood that deferred tax assets will be realized from future taxable income. Based on this assessment, we provide any necessary valuation allowance on our balance sheet with a corresponding increase in the tax provision on our statement of operations. Any valuation allowances we establish are determined based upon a number of assumptions, judgments, and estimates, including forecasted earnings, future taxable income, and the relative proportions of revenue and income before taxes in the various domestic jurisdictions in which we operate. We account for uncertainty in income taxes using a two-step process to determine the amount of tax benefit to be recognized. First, we evaluate the tax position to determine the likelihood that it will be sustained upon external examination. If the tax position is deemed “more-likely-than-not” to be sustained, we assess the tax position to determine the amount of benefit to recognize in the consolidated financial statements. The amount of the benefit we recognize is the largest amount that we believe has a greater than 50 percent likelihood of being realized upon ultimate settlement. Unrecognized tax benefits represent tax positions for which reserves have been established. Earnings Per Share We compute basic earnings per share using the weighted-average number of common shares outstanding during the periods. We compute diluted earnings per share using the weighted-average number of common shares outstanding plus the number of common shares that would be issued assuming conversion of all potentially dilutive common shares outstanding. Awards of non-vested restricted stock and options are considered potentially dilutive common shares for the purpose of computing earnings per common share. We apply the treasury stock method to non-vested options under which the assumed proceeds include the amount the employee must pay to exercise the option plus the amount of unrecognized cost attributable to future periods less any expected tax benefits. Recent accounting pronouncements ASU 2017-04, Intangibles – Goodwill and Other (issued January 2017) - ASU 2016-15, Statement of Cash Flows – Classification of Certain Cash Receipts and Cash Payments (issued June 2016) - ASU 2016-13, Financial Instruments – Credit Losses (issued June 2016) ASU 2016-09, Improvements to Employee Share-Based Payment Accounting (issued March 2016) – This standard also permits an accounting policy election for the impact of forfeitures on the recognition of expense for share-based payment awards. Forfeitures may be either estimated (as has been the requirement in the past) or recognized when they occur. We elected to continue estimating forfeitures consistent with our existing practices thereby resulting in no change to our application of GAAP for this aspect of computing share-based compensation. ASU 2016-02, Leases (issued February 2016) - ASU 2015-17, Income Tax: Balance Sheet Classification of Deferred Taxes (issued November 2015) ASU 2014-09, Revenue from Contracts with Customers (issued May 2014) We have assessed the effect of ASU 2014-09 on the amount and timing of revenue we expect to recognize from our business activities in 2018 and later. We do not expect there to be material differences in the amount and timing of revenue we recognize from similar business activities in future periods determined by applying ASU 2014-09 as compared to revenue we would have otherwise recognized by applying GAAP as it existed prior to 2018. We have determined that the application of ASU 2014-09 will have a material effect on the timing of our recording of expenses resulting from the incremental costs we incur to obtain a contract with a customer to deliver goods and services. These incremental costs consist primarily of sales commissions paid to our sales people and royalties on certain of our products paid to third parties. For years ended December 31, 2017 and earlier, we recorded the full amount of the sales commission and royalties paid on the full value of an M&S or SaaS contract as an expense on the inception date of the M&S contract. Under ASU 2014-09, we will account for such costs we incur in 2018 and later as follows: · If these costs are associated with products and services for which we recognize revenue at a point in time (primarily sales of perpetual software licenses and professional services), we will expense these costs in full at the time we recognize that revenue. · If these costs are associated with services for which we recognize revenue over time (primarily sales of M&S and SaaS subscriptions) for which we believe it is likely that the contract for those services will be renewed for additional terms in the future, provided we deem these costs to be recoverable, we will record these costs as deferred expense asset and amortize that cost to expense as follows: o For the portion of the cost that we determine benefits us primarily only over the term of the specific underlying contract currently in force (such as the term of an M&S contract), we will recognize expense ratably each month over that term. o For the portion of the cost that we determine benefits us over an overall customer relationship that is likely to span period of time that is longer than an initial contract term (for example, an M&S contract renewed for multiple terms in the future), we will recognize expense ratably monthly over the estimated life of the customer relationship. Our application of ASU 2014-09 to incremental costs we incur to obtain a contract with a customer will result in us recording, as an asset as of January 1, 2018, a deferred expense of $1.2 million applicable to contracts with customers in effect as of that date. We previously reported this amount as an expense in our financial statements for periods ending on and before December 31, 2017. We estimate that we will amortize this amount to expense at the rate of approximately $186,000 per quarter beginning in 2018. The incremental costs we incur to obtain contracts with customers during 2018 and later years, and the amount of such costs we record as a deferred expense and amortize to expense in subsequent periods, will depend upon the nature and scope of our future business activities, the nature and mix of the products and services we sell, the compensation plans we have in place for our sales people, and the royalty arrangements we enter into with third parties.

4. Certificates of Deposit

4. Certificates of Deposit	3 Months Ended
	Mar. 31, 2017
Cash and Cash Equivalents [Abstract]
Cash and Cash Equivalents Disclosure [Text Block]	4. Certificates of Deposit Our certificates of deposit are held at a bank and mature at various dates through December 2021. Certificates of deposit with contractual maturity dates less than one year from the balance sheet date are presented as current assets. Certificates of deposit with contractual maturity dates beyond one year from the balance sheet date are presented as non-current assets. We have the ability to hold these certificates of deposit until their maturity dates and as of the date of this report intend to do so. We measure these investments on a recurring basis using Level 1 of the fair value hierarchy prescribed by GAAP which results in them being presented at original cost plus accrued interest earned. There is no amortization of original cost associated with our certificates of deposit.

5. Accounts Receivable, Net

5. Accounts Receivable, Net	3 Months Ended
	Mar. 31, 2017
Receivables [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	5. Accounts Receivable, Net We bill our customers and issue them an invoice when we have delivered our goods or services to them. In addition, when our customers agree to purchase or renew M&S services, we bill and invoice our customers at that time, which could be before the date we begin delivering those services. In that event, we exclude from accounts receivable (and from the related deferred revenue, see Note 3) the invoices we have issued for which the M&S services commencement date is in the future and which have not been paid by the customer as of the date of our consolidated financial statements. Accordingly, we determine our accounts receivable, net, as follows ($ in thousands): March 31, 2017 December 31, 2016 Total invoices issued and unpaid $ 5,633 $ 6,932 Less: Unpaid invoices relating to M&S contracts with a start date subsequent to the balance sheet date (410 ) (381 ) Gross accounts receivable 5,223 6,551 Allowance for sales returns and doubtful accounts (278 ) (263 ) Accounts receivable, net $ 4,945 $ 6,288

6. Capitalized Software Develop

6. Capitalized Software Development Costs, Net	3 Months Ended
	Mar. 31, 2017
Disclosure Text Block [Abstract]
Intangible Assets Disclosure [Text Block]	6. Capitalized Software Development Costs, Net Our capitalized software development costs balances and activities were as follows: ($ in thousands): March 31, December 31, 2017 2016 Gross capitalized cost $ 7,714 $ 7,252 Accumulated amortization (3,983 ) (3,509 ) Capitalized software development costs, net $ 3,731 $ 3,743 Three Months Ended March 31, 2017 2016 Amount capitalized $ 462 $ 488 Amortization expense (474 ) (430 ) Released Unreleased Products Products Gross capitalized amount at March 31, 2017 $ 6,171 $ 1,543 Accumulated Amortization (3,983 ) - Net $ 2,188 $ 1,543 Future amortization expense: Nine months ending December 31, 2017 1,116 Year ending December 31, 2018 856 2019 216 2020 - Total $ 2,188 The future amortization expense of the gross capitalized software development costs related to unreleased products will be determinable at a future date when those products are ready for general release to the public.

7. Deferred Revenue

7. Deferred Revenue	3 Months Ended
	Mar. 31, 2017
Deferred Revenue Disclosure [Abstract]
Deferred Revenue Disclosure [Text Block]	7. Deferred Revenue As described in Note 5 regarding accounts receivable, when our customers agree to purchase or renew M&S services, we bill and invoice our customers at that time which could be before the date we begin delivering those services. In that event, we exclude from deferred revenue (and from the related accounts receivable) the invoices we have issued for which the M&S services commencement date is in the future and which have not been paid by the customer as of the date of our consolidated financial statements. Accordingly, we determine our deferred revenue as follows ($ in thousands): March 31, 2017 December 31, 2016 Total invoiced for M&S contracts for which revenue will be recognized in future periods $ 16,732 $ 17,826 Less: Unpaid invoices relating to M&S contracts with a start date subsequent to the balance sheet date (410 ) (381 ) Total deferred revenue $ 16,322 $ 17,445 Deferred revenue, current portion $ 12,704 $ 13,655 Deferred revenue, non-current portion 3,618 3,790 Total deferred revenue $ 16,322 $ 17,445

8. Stock Options, Restricted St

8. Stock Options, Restricted Stock and Share-Based Compensation	3 Months Ended
	Mar. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	8. Stock Options, Restricted Stock and Share-Based Compensation We have stock-based compensation plans under which we have granted, and may grant in the future, incentive stock options, non-qualified stock options, and restricted stock to employees and non-employee members of the Board of Directors. Our share-based compensation expense was as follows ($ in thousands): Three Months Ended March 31, 2017 2016 Share-based compensation expense $ 337 $ 239 Stock Options We have granted stock options to our officers and employees under long-term equity incentive plans that originated in 2000, 2010 and 2016. During the 2017 quarter, we granted stock options only under the 2016 plan. Provisions and characteristics of the options granted to our officers and employees under our long-term equity incentive plans include the following: · The exercise price, term and other conditions applicable to each stock option or stock award granted are determined by the Compensation Committee of the Board of Directors. · The exercise price of stock options is set on the grant date and may not be less than the fair market value per share of our stock at market close on that date. · Stock options we issue generally become exercisable ratably over a three-year period, expire ten years from the date of grant, and are exercisable for a period of ninety days after the end of employment. · Upon exercise of a stock option, we issue new shares from the shares of common stock we are authorized to issue. We currently issue stock-based awards to our officers and employees only under the 2016 plan which authorizes the issuance of up to 5,000,000 shares of common stock for stock-based incentives including stock options and restricted stock awards. As of March 31, 2017, stock-based incentives for up to 4,329,500 shares remained available for issuance in the future under this plan. We have not previously issued any restricted stock under any of these plans. Our stock option activity has been as follows: Weighted Average Weighted Average Aggregate Exercise Remaining Intrinsic Number of Price Contractual Value Shares Per Share Term in Years (000’s) Outstanding at December 31, 2016 2,407,005 $ 3.00 7.19 $ 2,574 Granted 660,000 $ 3.76 Forfeited (86,080 ) $ 3.87 Exercised (49,500 ) $ 1.82 Outstanding at March 31, 2017 2,931,425 $ 3.17 6.93 $ 2,238 Exercisable at March 31, 2017 1,245,214 $ 2.59 3.89 $ 1,681 Additional information about our stock options is as follows: Three Months Ended March 31, 2017 2016 Weighted average fair value of options granted $ 1.57 $ 1.67 Intrinsic value of options exercised $ 100,386 $ 71,745 Cash received from stock options exercised $ 90,114 $ 121,671 Number of options that vested 295,124 193,866 Fair value of options that vested $ 479,742 $ 289,463 Unrecognized compensation expense related to non-vested options at end of period $ 2,383,732 $ 1,769,538 Weighted average years over which non-vested option expense will be recognized 2.34 2.43 As of March 31, 2017 Options Outstanding Options Exercisable Weighted Average Weighted Weighted Underlying Remaining Average Number of Average Range of Shares Contractual Exercise Underlying Exercise Exercise Prices Outstanding Life Price Shares Price $ 0.85 - $1.43 87,100 2.47 $ 1.07 87,100 $ 1.07 $ 1.47 - $2.32 459,745 2.67 $ 1.83 458,385 $ 1.83 $ 2.34 - $3.52 1,144,680 7.29 $ 3.22 525,179 $ 3.02 $ 3.53 - $4.25 1,239,900 8.50 $ 3.76 174,550 $ 4.05 Total options 2,931,425 1,245,214 We used the following assumptions to determine compensation expense for our stock options using the Black-Scholes option-pricing model: Three Months Ended March 31, 2017 2016 Expected volatility 49 % 56 % Expected annual dividend yield 1.50 % 1.50 % Risk free rate of return 1.94 % 1.53 % Expected option term (years) 6.00 6.00 Restricted Stock Awards Our 2015 Non-Employee Directors Long-Term Equity Incentive Plan (“2015 Directors Plan”) provides for the issuance of either stock options or restricted stock awards for up to 500,000 shares of our common stock. Provisions and characteristics of this plan include the following: · The exercise price, term and other conditions applicable to each stock option or stock award granted are determined by the Compensation Committee of the Board of Directors. · Restricted stock awards are initially issued as restricted shares with a legend restricting transferability of the shares until the recipient satisfies the vesting provision of the award, which is generally continuing service for one year subsequent to the date of the award, after which time the restrictive legend is removed from the shares. · Restricted shares participate in dividend payments and may be voted. · As of March 31, 2017, stock based incentives for up to 340,000 shares remained available for issuance in the future under this plan. Our restricted stock awards activity has been as follows: Total Grant Date Fair Value of Number of Fair Value Shares That Shares Per Share Vested Restricted shares outstanding at December 31, 2016 80,000 $ 3.31 Shares granted with restrictions - $ - Shares vested and restrictions removed - $ - $ - Restricted shares outstanding at March 31, 2017 80,000 $ 3.31 Unrecognized compensation expense for non-vested shares as of March 31, 2017 Expense to be recognized in future periods $ 25,322 Weighted average number of months over which expense is expected to be recognized 1.2

9. Income Taxes

9. Income Taxes	3 Months Ended
	Mar. 31, 2017
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	9. Income Taxes The components of our income tax expense (benefit) are as follows ($ in thousands): Three months ended March 31, 2017 2016 Current Deferred Total Current Deferred Total Federal $ 390 $ (22 ) $ 368 $ 218 $ (7 ) $ 211 State 44 (1 ) 43 21 (12 ) 9 Total $ 434 $ (23 ) $ 411 $ 239 $ (19 ) $ 220 Deferred income taxes on our consolidated balance sheet reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of our deferred tax assets and liabilities are as follows ($ in thousands): March 31, December 31, 2017 2016 Deferred tax assets: Deferred revenue $ 1,280 $ 1,229 Capital loss carryforward 1,099 1,099 Share-based compensation 623 578 Compensation and benefits 229 278 Texas franchise tax R&D credit 156 153 Allowance for doubtful accounts 94 114 Net operating loss carryforward 76 91 Other 57 56 Less Valuation Allowances: Capital loss carryforward (1,099 ) (1,099 ) Texas franchise tax R&D credit (156 ) (153 ) Total deferred tax assets 2,359 2,346 Deferred tax liabilities: Intangible assets 1,285 1,289 Depreciation 1 7 Total gross deferred tax liabilities 1,286 1,296 Net deferred tax assets $ 1,073 $ 1,050 In assessing the realizability of deferred tax assets, we consider whether it is more-likely-than-not that a deferred tax asset will not be realized. Our assessment of the likelihood of having sufficient taxable income in the future to support deduction or utilization of the items giving rise to our deferred tax assets indicates it is more-likely-than-not that we will realize the deferred tax assets listed in the table above. As of March 31, 2017, we had federal income tax net operating loss carryforwards of $225,000 available to offset future federal taxable income, if any. These carryforwards became available through our acquisition of TappIn, Inc. in 2011. These carryforwards expire in 2030 and 2031. As of March 31, 2017, we had federal income tax capital loss carryforwards of $3,231,000 which resulted from the reduction of our investments in and notes receivable from CoreTrace Corporation in 2012. We can realize capital loss carryforwards to the extent we have capital gains in future periods against which this capital loss can be deducted. We believe it uncertain that we will have sufficient capital gains in the future to support this deduction and accordingly have provided a valuation allowance for the full amount of this carryforward. This carryforward expires in 2017. As of March 31, 2017, we had Texas R&D tax credit carryforwards of $156,000. We can realize Texas R&D tax credit carryforwards to the extent we have sufficient Texas Franchise Tax in future years. We believe it uncertain that we will have sufficient Texas Franchise Tax in the future to support utilization of these credits and, accordingly, have provided a valuation allowance for the full amount of this carryforward. These carryforwards expire in 2034 through 2036. We claim research and experimentation tax credits, or R&D tax credits, on certain of our tax returns and have included the effect of those credits in our provision for income taxes. A routine examination of our 2008, 2009 and 2010 federal income tax returns conducted and completed by the Internal Revenue Service resulted in the amount of the R&D tax credits allowed for those years being less than the amounts we claimed on those federal income tax returns. If the Internal Revenue Service examines our federal income tax returns for 2011 and later years, we believe they may apply their same criteria to the R&D tax credits we claimed on those tax returns. Accordingly, we believed it more-likely-than-not that the R&D tax credit allowed for those years may be less than the amounts we have claimed. As a result, we maintain a reserve for an uncertain tax position for this matter in the amount of $141,000 as of March 31, 2017. The aggregate changes in the balance of our gross unrecognized tax benefits were as follows ($ in thousands): Three Months Ended March 31, 2017 2016 Balance at beginning of period $ 121 $ 90 Increases for tax positions related to the current year 15 6 Increases for tax positions related to prior years 6 - Balance at end of period $ 142 $ 96 We believe it reasonably possible that we will not recognize any of our unrecognized tax benefits at least through March 31, 2017. If we realized and recognized any of our gross unrecognized tax benefits, such benefits would reduce our effective tax rate in the year of recognition. We are subject to taxation in the United States and in multiple state jurisdictions. Our federal income tax returns for 2015, 2014 and 2013 are subject to examination by the Internal Revenue Service. Our amended federal income tax returns for 2012 and 2011 are subject to examination with the amount of any claim for payment of additional taxes limited to the amount by which the tax due on those amended returns was less than the tax due on the returns for those years as originally filed. Our state tax returns are subject to examination for varying periods of time by numerous state taxing authorities. Currently, none of our federal or state income tax returns are under examination. To the extent they arise, we record interest and penalty expenses related to income taxes as components of other expense in our statement of operations. We incurred no such expenses in the 2017 quarter or the 2016 quarter. We file state tax returns in various states. The taxes resulting from these filings are included in income tax expense. Our income tax expense reconciles to an income tax expense resulting from applying an assumed statutory federal income rate of 34% to income before income taxes as follows ($ in thousands): Three months ended March 31, 2017 2016 Income tax expense at federal statutory rate $ 422 $ 205 Increase (decrease) in taxes resulting from: State taxes, net of federal benefit 28 10 Stock based compensation 60 16 Other 7 35 R&D tax credit uncertain tax position (net) (65 ) (32 ) Research and development credit (30 ) 6 Domestic production activities deduction (11 ) (20 ) Income tax expense per the statements of operations $ 411 $ 220

10. Earnings per Common Share

10. Earnings per Common Share	3 Months Ended
	Mar. 31, 2017
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	10. Earnings per Common Share Earnings per share for the periods indicated were as follows ($ in thousands, except per share amounts): Three Months Ended March 31, 2017 2016 Numerators Numerator for basic and diluted earnings per share: Net income $ 831 $ 383 Denominators Denominators for basic and diluted earnings per share: Weighted average shares outstanding - basic 21,544 21,033 Dilutive potential common shares Stock options and awards 479 619 Denominator for diluted earnings per share 22,023 21,652 Net income per common share - basic $ 0.04 $ 0.02 Net income per common share – diluted $ 0.04 $ 0.02 As a result of our implementation of ASU 2016-09, Improvements to Employee Share-Based Payment Accounting (issued March 2016),

11. Dividends

11. Dividends	3 Months Ended
	Mar. 31, 2017
Dividends [Abstract]
Dividends [Text Block]	11. Dividends We paid dividends as follows: Three Months Ended March 31, 2017 2016 Dividend per share of common stock $ 0.015 $ 0.015 Dividend record date February 23, 2017 February 23, 2016 Dividend payment date March 8, 2017 March 8, 2016

12. Commitments and Contingenci

12. Commitments and Contingencies	3 Months Ended
	Mar. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	12. Commitments and Contingencies Severance Payments We have agreements with key personnel that provide for severance payments to them in the event of a change in control of the Company, as defined in those agreements, and their employment is terminated in connection with that change in control. In such event, our aggregate severance payments to those employees would be $1.9 million. Legal and Regulatory Matters GlobalSCAPE had been named as one of a number of defendants in a patent infringement suit filed by Digital Reg of Texas, LLC in the United States District Court for the Eastern District of Texas, Tyler Division. The complaint alleged that we infringed on a patent that regulates access to digital content. In February 2017, we settled this matter for an amount that was immaterial to our financial position and results of operations. As previously disclosed in the Company’s Current Report on Form 8-K filed on November 15, 2017, on August 9, 2017, a securities class action complaint, Anthony Giovagnoli v. GlobalSCAPE, Inc. inter alia On October 20, 2017, the Company received a demand letter from a stockholder seeking the inspection of books and records of the Company pursuant to Section 220 of the Delaware General Corporation Law (the “Section 220 Demand”). This stockholder’s stated purpose for the demand is, inter alia The Board has established a special litigation committee (“Special Litigation Committee”) consisting of Dr. Thomas Hicks and Frank Morgan to analyze and investigate claims that could potentially be asserted in stockholder derivative litigation related to facts connected to the claims and allegations asserted in the litigation related to the Restatement and the Section 220 Demand (the “Potential Derivative Litigation”). The Special Litigation Committee will determine what actions are appropriate and in the best interests of the Company, and decide whether it is in the best interests of the Company to pursue, dismiss, or consensually resolve any claims that may be asserted in the Potential Derivative Litigation. The Board determined that each member of the Special Litigation Committee is disinterested and independent with respect to the Potential Derivative Litigation. Among other things, the Special Litigation Committee has the power to retain counsel and advisors, as appropriate, to assist it in the investigation, to gather and review relevant documents relating to the claims, to interview persons who may have knowledge of the relevant information, to prepare a report setting forth its conclusions and recommended course of action with respect to the Potential Derivative Litigation, and to take any actions, including, without limitation, directing the filing and prosecution of litigation on behalf of the Company, as the Special Litigation Committee in its sole discretion deems to be in the best interests of the Company in connection with the Potential Derivative Litigation. The Special Litigation Committee’s findings and determinations shall be final and not subject to review by the Board and in all respects shall be binding upon the Company. As disclosed in a Current Report on Form 8-K filed on March 16, 2018, the Fort Worth, Texas Regional Office of the SEC has opened a formal investigation of issues relating to the Restatement, with which the Company is cooperating fully. At this time, the Company is unable to predict the duration, scope, result or related costs associated with the SEC’s investigation. The Company is also unable to predict what, if any, action may be taken by the SEC, or what penalties or remedial actions the SEC may seek. Any determination by the SEC that the Company’s activities were not in compliance with existing laws or regulations, however, could result in the imposition of fines, penalties, disgorgement, equitable relief, or other losses, which could have a material adverse effect on the Company’s financial position, liquidity, or results of operations. On May 31, 2018, the Company was served with a subpoena issued by a grand jury sitting in the United States District Court for the Western District of Texas (the “Grand Jury Subpoena”). The Grand Jury Subpoena requests all documents and emails relating to the Company’s investigation of the potential improper recognition of software license revenue. The Company intends to fully cooperate with the Grand Jury Subpoena and related investigation being conducted by the United States Attorney’s Office for the Western District of Texas (the “U.S. Attorney’s Investigation”). At this time, the Company is unable to predict the duration, scope, result or related costs of the U.S. Attorney’s Investigation. The Company is also unable to predict what, if any, further action may be taken in connection with the Grand Jury Subpoena and the U.S. Attorney’s Investigation, or what, if any, penalties, sanctions or remedial actions may be sought. Any determination by the U.S. Attorney’s office that the Company’s activities were not in compliance with existing laws or regulations, however, could result in the imposition of fines, penalties, disgorgement, equitable relief, or other losses, which could have a material adverse effect on the Company’s consolidated financial position, liquidity, or results of operations.

13. Concentration of Business V

13. Concentration of Business Volume and Credit Risk	3 Months Ended
	Mar. 31, 2017
Risks and Uncertainties [Abstract]
Concentration Risk Disclosure [Text Block]	13. Concentration of Business Volume and Credit Risk In order to leverage the resources of third parties, we make our products available for purchase by end users through third-party, channel distributors even though those end users can also purchase those products directly from us. In both the 2017 quarter and 2016 quarter, we earned approximately 14% of our revenue from such sales through our largest, third party, channel distributor. As of March 31, 2017, approximately 16% of our accounts receivable were due from this channel distributor with payment for substantially all such amounts having been received subsequent to that date.

14. Segment and Geographic Disc

14. Segment and Geographic Disclosures	3 Months Ended
	Mar. 31, 2017
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	14. Segment and Geographic Disclosures In accordance with FASB ASC Topic 280, Segment Reporting, we view our operations and manage our business as principally one segment. As a result, the financial information disclosed herein represents all of the material financial information related to our principal operating segment. Revenues derived from customers and partners located in the United States accounted for approximately 78% and 73% of our total revenues in the 2017 and 2016 quarters, respectively. The remaining revenues were from customers and partners located in foreign countries with each individual foreign country accounting for less than 10% of total revenues in all periods. We attribute revenues to countries based on the country in which the customer or partner is located. None of our property and equipment was located in a foreign country as of March 31, 2017.

15. Restatement

15. Restatement	3 Months Ended
	Mar. 31, 2017
Accounting Changes and Error Corrections [Abstract]
Accounting Changes and Error Corrections [Text Block]	15. Restatement The Company has concluded that its previously issued consolidated financial statements for the three months ended March 31, 2017 should be restated due to misstatements related to certain revenue transactions incorrectly recognized during the year ended December 31, 2016 as well as other transactions identified during the Audit Committee’s investigation and management’s analysis and for certain changes in the Company’s accounting methods, reclassifications and revisions as discussed in Note 3 to these condensed consolidated financial statements. The three months ended March 31, 2016 have been revised due to immaterial adjustments related to the Audit Committee’s investigation and management’s analysis and for certain changes in the Company’s accounting methods, reclassifications and revisions as discussed in Note 3 to these condensed consolidated financial statements. The impact of all of the misstatements described above on the condensed consolidated financial statements as of and for the three months ended March 31, 2017 and 2016 are as follows: GlobalSCAPE, Inc. Condensed Consolidated Balance Sheet March 31, 2017 (in thousands except share amounts) (Unaudited) Previously Reported Adjustments As Revised Assets Current assets: Cash and cash equivalents $ 10,400 - $ 10,400 Short term certificates of deposit 2,759 - 2,759 Accounts receivable, net 5,499 (554 ) 4,945 Federal income tax receivable - - - Prepaid and other expenses 492 492 Total current assets 19,150 (554 ) 18,596 Long term certificates of deposit 12,837 - 12,837 Capitalized software development costs, net 3,731 - 3,731 Goodwill 12,712 - 12,712 Deferred tax asset, net 1,190 (117 ) 1,073 Property and equipment, net 577 - 577 Other assets 64 64 Total assets $ 50,261 $ (671 ) $ 49,590 Liabilities and Stockholders’ Equity Current liabilities: Accounts payable $ 657 (17 ) $ 640 Accrued expenses 1,928 (232 ) 1,696 Income tax payable 474 (259 ) 215 Deferred revenue 12,704 - 12,704 Total current liabilities 15,763 (508 ) 15,255 Deferred revenue, non-current portion 3,618 - 3,618 Other long term liabilities 163 6 169 Commitments and contingencies Stockholders’ equity: Preferred stock, par value $0.001 per share, 10,000,000 shares authorized, no shares issued or outstanding - - - Common stock, par value $0.001 per share, 40,000,000 shares authorized, 21,970,412 shares issued 22 - 22 Additional paid-in capital 22,064 119 22,183 Treasury stock, 403,581 shares, at cost (1,452 ) (1,452 ) Retained earnings 10,083 (288 ) 9,795 Total stockholders’ equity 30,717 (169 ) 30,548 Total liabilities and stockholders’ equity $ 50,261 $ (671 ) $ 49,590 GlobalSCAPE, Inc. Condensed Consolidated Statement of Operations and Comprehensive Income For the Three Months Ended March 31, 2017 (In thousands, except per share amounts) (Unaudited) Previously Reported Adjustment As Revised Operating Revenues: Software licenses $ 2,464 $ 114 2,578 Maintenance and support 5,121 - 5,121 Professional services 733 - 733 Total Revenues 8,318 114 8,432 Cost of revenues Software licenses 736 22 758 Maintenance and support 412 1 413 Professional services 377 (13 ) 364 Total cost of revenues 1,525 10 1,535 Gross profit 6,793 104 6,897 Operating expenses Sales and marketing 3,330 (41 ) 3,289 General and administrative 1,721 (7 ) 1,714 Research and development 739 (17 ) 722 Total operating expenses 5,790 (65 ) 5,725 Income from operations 1,003 169 1,172 Other income 70 - 70 Income before income taxes 1,073 169 1,242 Income tax expense 322 89 411 Net income $ 751 $ 80 $ 831 Comprehensive income $ 751 $ 80 $ 831 Net income per common share: Basic $ 0.03 $ - $ 0.04 Diluted $ 0.03 $ - $ 0.04 Weighted average shares outstanding: Basic 21,544 21,544 Diluted 22,023 22,023 Cash dividends declared per share $ 0.015 $ 0.015 GlobalSCAPE, Inc. Condensed Consolidated Statement of Cash Flows For the Three Months Ended March 31, 2017 (in thousands) (Unaudited) Previously Reported Adjustment As Revised Operating Activities: Net income $ 751 $ 80 $ 831 Items not involving cash at the time they are recorded in the statement of operations: Provision for sales returns and doubtful accounts receivable 11 - 11 Depreciation and amortization 541 - 541 Share-based compensation 324 13 337 Deferred taxes (248 ) 225 (23 ) Excess tax benefit from share-based compensation - - - Subtotal before changes in operating assets and liabilities 1,379 318 1,697 Changes in operating assets and liabilities: Accounts receivable 1,454 (122 ) 1,332 Prepaid expenses 29 10 39 Deferred revenue (1,123 ) - (1,123 ) Accounts payable (219 ) (71 ) (290 ) Accrued expenses 92 1 93 Other assets 181 - 181 Accrued interest receivable (63 ) - (63 ) Other long-term liabilities 16 1 17 Income tax receivable and payable 643 (136 ) 507 Net cash provided by operating activities 2,389 1 2,390 Investing Activities: Software development costs capitalized (462 ) - (462 ) Purchase of property and equipment (188 ) - (188 ) Net cash (used in) investing activities (650 ) - (650 ) Financing Activities: Proceeds from exercise of stock options 90 - 90 Excess tax benefit from share-based compensation - - - Dividends paid (324 ) (1 ) (325 ) Net cash (used in) financing activities (234 ) (1 ) (235 ) Net increase in cash 1,505 - 1,505 Cash at beginning of period 8,895 - 8,895 Cash at end of period $ 10,400 $ - $ 10,400 Supplemental disclosure of cash flow information: Cash paid during the period for: Interest $ - $ - $ - Income taxes $ 15 $ - $ 15 Condensed Consolidated Balance Sheet (in thousands) As of March 31, 2016 As Previously Reported Adjustments As Revised Assets Current assets: Cash and cash equivalents $ 16,324 $ 16,324 Short term investments 3,270 3,270 Accounts receivable, net 5,340 (365 ) 4,975 Federal income tax receivable 35 315 350 Prepaid and other expenses 477 477 Total current assets 25,446 (50 ) 25,396 Long term investments Property and equipment, net 517 517 Capitalized software development costs, net 4,040 4,040 Goodwill 12,712 12,712 Deferred tax asset, net 959 959 Other assets 38 38 Total assets $ 43,712 $ (50 ) $ 43,662 Liabilities and Stockholders’ Equity Current liabilities: Accounts payable 489 (5 ) 484 Accrued expenses 1,621 (55 ) 1,566 Deferred revenue 11,672 318 11,990 Income taxes payable 34 (34 ) - Total current liabilities 13,816 224 14,040 Deferred revenue, non-current portion 3,718 144 3,862 Other long term liabilities 41 96 137 - Stockholders’ Equity: - Preferred stock - - Common stock 21 21 Additional paid-in capital 19,930 81 20,011 Treasury stock (1,452 ) (1,452 ) Retained earnings 7,638 (595 ) 7,043 Total stockholders’ equity 26,137 (514 ) 25,623 Total liabilities and stockholders’ equity $ 43,712 $ (50 ) $ 43,662 Condensed Consolidated Statement of Operations and Comprehensive Income (in thousands, except per share amounts) For the Three Months Ended March 31, 2016 As Previously Reported Adjustments As Revised Operating revenues: Software licenses $ 2,299 $ (36 ) $ 2,263 Maintenance and support 4,497 (51 ) 4,446 Professional services 614 28 642 Total revenues 7,410 (59 ) 7,351 Costs of revenues Software licenses 630 (4 ) 626 Maintenance and support 394 - 394 Professional services 569 (146 ) 423 Total costs of revenues 1,593 (150 ) 1,443 Gross Profit 5,817 91 5,908 Operating expenses Sales and marketing 2,901 104 3,005 General and administrative 1,733 (46 ) 1,687 Research and development 627 19 646 Total operating expenses 5,261 77 5,338 Income from operations 556 14 570 Other income (expense), net 33 33 Income before income taxes 589 14 603 Income tax expense 182 38 220 Net income $ 407 $ (24 ) $ 383 Comprehensive income $ 407 $ (24 ) $ 383 Net income per common share - basic $ 0.02 $ - $ 0.02 Net income per common share - diluted $ 0.02 $ - $ 0.02 Condensed Consolidated Statement of Cash Flows (in thousands) For the Three Months Ended March 31, 2016 As Previously Reported Adjustments As Revised Operating Activities: Net income $ 407 (24 ) $ 383 Adjustments to reconcile net income to net cash provided by operating activities: Bad debt expense 43 (31 ) 12 Depreciation and amortization 501 501 Stock-based compensation 222 17 239 Deferred taxes (19 ) (19 ) Excess tax deficiency from exercise of share based compensation (3 ) (3 ) Subtotal before changes in operating assets and liabilities 1,151 (38 ) 1,113 Changes in operating assets and liabilities: Accounts receivable 698 253 951 Prepaid expenses 34 34 Deferred revenues (222 ) (194 ) (416 ) Accounts payable (350 ) (5 ) (355 ) Accrued expenses (272 ) (55 ) (327 ) Other assets 22 22 Accrued interest receivable (16 ) (16 ) Other long-term liabilities (3 ) 6 3 Income tax receivable and payable 165 33 198 Net cash provided by (used in) operating activities 1,207 - 1,207 Investing Activities: Software development costs (488 ) (488 ) Purchase of property and equipment (90 ) (90 ) Net cash provided by (used in) investing activities (578 ) - (578 ) Financing Activities: Proceeds from exercise of stock options 122 122 Tax deficiency (benefit) from stock-based compensation 3 3 Dividends paid (315 ) (315 ) Net cash provided by (used in) financing activities (190 ) - (190 ) Net increase (decrease) in cash 439 439 Cash at beginning of period 15,885 - 15,885 Cash at end of period $ 16,324 $ - $ 16,324 Supplemental disclosure of cash flow information: Cash paid during the period for: Interest $ - $ - $ - Income taxes $ 22 $ - $ 22

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The accompanying condensed consolidated financial statements of GlobalSCAPE, Inc. and its wholly-owned subsidiary (collectively referred to as “GlobalSCAPE”, the “Company” or “we”) are prepared in conformity with GAAP. All intercompany accounts and transactions have been eliminated.
Reclassification, Policy [Policy Text Block]	Changes in Accounting Methods, Reclassifications and Revisions As part of our ongoing enhancement and refinement of our financial reporting to fairly present our results of operations and financial position, we may make changes from time-to-time in accounting methods and in the classification and presentation of our business activities in our financial statements. To ensure comparability between periods, we revise previous period financial statements presented to conform them to the method of presentation in our current period financial statements. If the changes increase or decrease previously reported amounts of revenue or expenses, we adjust retained earnings as of the beginning of the earliest period presented for the cumulative effect, if any, on that balance. If these changes affect our financial statements for previously reported interim periods not presented herein, we present revised financial statements for those periods when they are reported in the future. Method of Amortization of Deferred Revenue Related to M&S Contracts In previously issued financial statements, for the fiscal years prior to 2016 and for the first three quarters of 2016, we amortized deferred revenue related to maintenance and support, or M&S, contracts by recording a full month of amortization in the first month of a contract. We used that method based on our intent to match revenue from our M&S contracts to the expense we incur when delivering M&S services. We acknowledge that the more common and widespread practice is to amortize deferred revenue based upon the specific number of days the M&S contract is in place during that month. Both methods result in the recognition of the same amount of revenue over the term of the M&S contract but yield differing amounts of revenue being recognized in the first month and last month of an M&S contract. Commencing with the issuance of our consolidated financial statements as of December 31, 2016, and for the year then ended, we changed our method of amortizing deferred revenue related to M&S contracts such that our consolidated statements of operations and balance sheets included herein are now prepared using the specific number of days method. This change decreased M&S revenue and net income for the three months ended March 31, 2016 as reported herein by immaterial amounts relative to amounts previously reported for that period. This change increased deferred revenue as of March 31, 2016 by an immaterial amount relative to the amount previously reported as of that date. This change has no effect on the total amount of revenue we will realize from our M&S contracts. Method of Recording M&S Billings We may invoice a customer for M&S to be provided commencing on a date in a month subsequent to the month in which we invoice the customer. We typically receive a purchase order from our customers for M&S prior to invoicing them, and it is not uncommon for a customer to pay us in advance of that M&S commencement date either on their own or when we request such payment. Accordingly, in our consolidated balance sheets issued prior to 2016 and for the first three quarters of 2016, we recorded an account receivable and deferred revenue for these invoices as of the date of the invoice. Commencing with the preparation and issuance of our financial statements as of December 31, 2016, we determined that a reasonable, alternate and more conservative method would be to wait until the commencement date of the M&S contract had arrived to record the account receivable and deferred revenue for any such invoices for which we have not been paid as of the balance sheet date. Accordingly, our condensed consolidated balance sheet as of March 31, 2016, included herein is now prepared and presented using that method. This change had the effect of decreasing our reported amounts of accounts receivable and deferred revenue relative to the method we previously used but does not affect any of our reported amounts of revenue or net income. Reclassification of Sales Engineer Expenses We employ sales engineers who assist our sales staff in addressing technical considerations by our customers prior to their purchasing our product. Our use of sales engineers has expanded in recent quarters. Prior to 2016 Reclassification of Reserve for Uncertain Tax Position As described in Note 9, we maintain a reserve for uncertain tax positions. Prior to 2016 and for the first three quarters of 2016, we classified that reserve as a current liability since it was not material to our financial statements taken as a whole. Commencing with the preparation of our financial statements as of December 31, 2016, we determined it appropriate to classify it as a component of other long term liabilities. This change has the effect of decreasing current income taxes payable and increasing other long term liabilities. Reclassification of Professional Services Revenue In preparing our condensed consolidated statement of operations and comprehensive income for the 2017 quarter, we changed the classification of certain revenue from M&S to professional services to better reflect the nature of that revenue. We have made the same reclassification in our condensed consolidated statement of operations and comprehensive income for the 2016 quarter presented herein. See Note 15 in the Notes to our Consolidated Financial Statements included in Part I, Item 1 of this 10-Q/A for the impact of all of the adjustments to our consolidated financial statements in our Original Filing to correct those consolidated financial statements for the effects of the adjustments described above.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition We develop, market and sell software products. We recognize revenue from a sale transaction when the following conditions are met: · Persuasive evidence of an arrangement exists. · Delivery has occurred or services have been rendered. · The amount of the sale is fixed or determinable. · Collection of the sale amount is reasonably assured. For a sale transaction not meeting any one of these four criteria, we defer recognition of revenue related to that transaction until all the criteria are met. We earn the majority of our software license revenue from software products sold under perpetual software license agreements. At the time our customers purchase these products, they typically also purchase an M&S contract. These transactions are multiple element software sales for which we assess the presence of vendor specific objective evidence (“VSOE”) of the fair value of the undelivered elements to determine the portion of these sales to recognize as revenue upon delivery of the software product and the portion of these sales to record as deferred revenue at the time the product is delivered. We amortize the deferred revenue component to revenue in future periods on a straight-line method as we deliver the related future services to the customer. For transactions, if any, for which we cannot establish VSOE of the fair value of the undelivered elements, we initially record the entire transaction as deferred revenue and amortize that amount to revenue in future periods as we deliver the related future services to the customer. We provide services under M&S contracts with terms generally ranging from one to three years. We require up-front payment of our M&S fee in an amount that covers the entire term of the agreement. We record deferred revenue at the commencement date of the contract or when we receive payment, whichever occurs first. We amortize the related deferred revenue over the term of the contract, based upon the specific number of days method. Deferred revenue related to services we will deliver within one year is presented as a current liability while deferred revenue related to services that we will deliver more than one year into the future is presented as a non-current liability. We reduce deferred revenue and recognize revenue ratably in future periods on a straight-line method as we deliver the M&S service. For our products licensed and delivered under a software-as-a-service, or SaaS, transaction on a monthly or other periodic subscription basis, we recognize subscription revenue, including initial setup fees, on a monthly basis ratably over the contractual term of the customer contract as we deliver our products and services. Amounts paid prior to this revenue recognition are presented as deferred revenue until earned. We provide professional services to our customers consisting primarily of software installation support, operations support and training. We recognize revenue from these services as they are completed and accepted by our customers. We collect sales tax on many of our sales. We do not include sales tax collected in our revenue. We record it as a liability payable to taxing authorities.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and cash equivalents Cash and cash equivalents includes all cash and highly liquid investments with original maturities of three months or less.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment is comprised of furniture and fixtures, software, computer equipment and leasehold improvements which are recorded at cost and depreciated using the straight-line method over their estimated useful lives. Furniture, fixtures and equipment have a useful life of five to seven years, computer equipment and software have a useful life of three years and leasehold improvements have a useful life that is the shorter of the term of the lease under which the improvements were made or the estimated useful life of the asset. Expenditures for maintenance and repairs are expensed as incurred.
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Goodwill is not amortized. On at least an annual basis, we test goodwill for impairment at the reporting unit level using December 31 as the measurement date. We operate as a single reporting unit. When testing goodwill, we first assess qualitative factors to determine whether it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value of our reporting unit is less than its carrying amount, including goodwill. In performing this qualitative assessment, we assess events and circumstances relevant to us including, but not limited to: • Macroeconomic conditions. • Industry and market considerations. • Cost factors and trends for labor and other expenses of operating our business. • Our overall financial performance and outlook for the future. • Trends in the quoted market value and trading of our common stock. In considering these and other factors, we consider the extent to which any adverse events and circumstances identified could affect the comparison of our reporting unit’s fair value with its carrying amount. We place more weight on events and circumstances that most affect our reporting unit’s fair value or the carrying amount of our net assets. We consider positive and mitigating events and circumstances that may affect our determination of whether it is more likely than not that the fair value of our reporting unit is less than its carrying amount. We evaluate, on the basis of the weight of the evidence, the significance of all identified events and circumstances in the context of determining whether it is more likely than not that the fair value of our reporting unit is less than its carrying amount. If, after assessing the totality of these qualitative events and circumstances, we determine it is not more likely than not that the fair value of our reporting unit is less than its carrying amount, we conclude there is no impairment of goodwill and perform no further testing, in accordance with GAAP. If we conclude otherwise, we proceed with performing the first step, and if necessary, the second step, of the two-step goodwill impairment test prescribed by GAAP. As of December 31, 2016, after assessing the totality of the relevant events and circumstances, we determined it not more likely than not that the fair value of our reporting unit was less than its carrying amount. Accordingly, we concluded there was no impairment of goodwill as of that date. There have been no material events or changes in circumstances since that time indicating that the carrying amount of goodwill may exceed its fair market value and that interim testing needed to be performed.
Research, Development, and Computer Software, Policy [Policy Text Block]	Capitalized Software Development Costs When we complete research and development for a software product and have in place a program plan and a detail program design or a working model of that software product, we capitalize production costs incurred for that software product from that point forward until it is ready for general release to the public. Thereafter, we amortize capitalized software production costs to expense using the straight-line method over the estimated useful life of that product, which is generally three years. We periodically assess the carrying value of capitalized software development costs and our method of amortizing them relative to our estimates of realizability through sales of products in the marketplace.
Research and Development Expense, Policy [Policy Text Block]	Research and Development We expense research and development costs as incurred.
Advertising Costs, Policy [Policy Text Block]	Advertising Expense We expense advertising costs as incurred as a component of our sales and marketing expenses. Advertising expense was $419,561 and $408,136 in the 2017 quarter and the 2016 quarter, respectively.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Share-Based Compensation We measure the cost of share-based payment transactions at the grant date based on the calculated fair value of the award. We recognize this cost as an expense ratably over the recipient’s requisite service period during which that award vests or becomes unrestricted. For stock option awards, we estimate their fair value at the grant date using the Black-Scholes option-pricing model considering the following factors: • We estimate expected volatility based on historical volatility of our common stock. • We use primarily the simplified method to derive an expected term which represents an estimate of the time options are expected to remain outstanding. We use this method because our options are plain-vanilla options, and we believe our historical option exercise experience is not adequately indicative of our future expectations. • We base the risk-free rate for periods within the contractual life of the option on the U.S. treasury yield curve in effect at the time of grant. • We estimate a dividend yield based on our historical and expected future dividend payments. For restricted stock awards, we use the quoted price of our common stock on the grant date as the fair value of the award.
Income Tax, Policy [Policy Text Block]	Income Taxes We account for income taxes using the asset and liability method. We record deferred tax assets and liabilities based on the difference between the tax bases of assets and liabilities and their carrying amount for financial reporting purposes, as measured by the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets and liabilities are carried on the balance sheet with the presumption that they will be realizable in future periods in which we generate taxable income. We assess the likelihood that deferred tax assets will be realized from future taxable income. Based on this assessment, we provide any necessary valuation allowance on our balance sheet with a corresponding increase in the tax provision on our statement of operations. Any valuation allowances we establish are determined based upon a number of assumptions, judgments, and estimates, including forecasted earnings, future taxable income, and the relative proportions of revenue and income before taxes in the various domestic jurisdictions in which we operate. We account for uncertainty in income taxes using a two-step process to determine the amount of tax benefit to be recognized. First, we evaluate the tax position to determine the likelihood that it will be sustained upon external examination. If the tax position is deemed “more-likely-than-not” to be sustained, we assess the tax position to determine the amount of benefit to recognize in the consolidated financial statements. The amount of the benefit we recognize is the largest amount that we believe has a greater than 50 percent likelihood of being realized upon ultimate settlement. Unrecognized tax benefits represent tax positions for which reserves have been established.
Earnings Per Share, Policy [Policy Text Block]	Earnings Per Share We compute basic earnings per share using the weighted-average number of common shares outstanding during the periods. We compute diluted earnings per share using the weighted-average number of common shares outstanding plus the number of common shares that would be issued assuming conversion of all potentially dilutive common shares outstanding. Awards of non-vested restricted stock and options are considered potentially dilutive common shares for the purpose of computing earnings per common share. We apply the treasury stock method to non-vested options under which the assumed proceeds include the amount the employee must pay to exercise the option plus the amount of unrecognized cost attributable to future periods less any expected tax benefits.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent accounting pronouncements ASU 2017-04, Intangibles – Goodwill and Other (issued January 2017) - ASU 2016-15, Statement of Cash Flows – Classification of Certain Cash Receipts and Cash Payments (issued June 2016) - ASU 2016-13, Financial Instruments – Credit Losses (issued June 2016) ASU 2016-09, Improvements to Employee Share-Based Payment Accounting (issued March 2016) – This standard also permits an accounting policy election for the impact of forfeitures on the recognition of expense for share-based payment awards. Forfeitures may be either estimated (as has been the requirement in the past) or recognized when they occur. We elected to continue estimating forfeitures consistent with our existing practices thereby resulting in no change to our application of GAAP for this aspect of computing share-based compensation. ASU 2016-02, Leases (issued February 2016) - ASU 2015-17, Income Tax: Balance Sheet Classification of Deferred Taxes (issued November 2015) ASU 2014-09, Revenue from Contracts with Customers (issued May 2014) We have assessed the effect of ASU 2014-09 on the amount and timing of revenue we expect to recognize from our business activities in 2018 and later. We do not expect there to be material differences in the amount and timing of revenue we recognize from similar business activities in future periods determined by applying ASU 2014-09 as compared to revenue we would have otherwise recognized by applying GAAP as it existed prior to 2018. We have determined that the application of ASU 2014-09 will have a material effect on the timing of our recording of expenses resulting from the incremental costs we incur to obtain a contract with a customer to deliver goods and services. These incremental costs consist primarily of sales commissions paid to our sales people and royalties on certain of our products paid to third parties. For years ended December 31, 2017 and earlier, we recorded the full amount of the sales commission and royalties paid on the full value of an M&S or SaaS contract as an expense on the inception date of the M&S contract. Under ASU 2014-09, we will account for such costs we incur in 2018 and later as follows: · If these costs are associated with products and services for which we recognize revenue at a point in time (primarily sales of perpetual software licenses and professional services), we will expense these costs in full at the time we recognize that revenue. · If these costs are associated with services for which we recognize revenue over time (primarily sales of M&S and SaaS subscriptions) for which we believe it is likely that the contract for those services will be renewed for additional terms in the future, provided we deem these costs to be recoverable, we will record these costs as deferred expense asset and amortize that cost to expense as follows: o For the portion of the cost that we determine benefits us primarily only over the term of the specific underlying contract currently in force (such as the term of an M&S contract), we will recognize expense ratably each month over that term. o For the portion of the cost that we determine benefits us over an overall customer relationship that is likely to span period of time that is longer than an initial contract term (for example, an M&S contract renewed for multiple terms in the future), we will recognize expense ratably monthly over the estimated life of the customer relationship. Our application of ASU 2014-09 to incremental costs we incur to obtain a contract with a customer will result in us recording, as an asset as of January 1, 2018, a deferred expense of $1.2 million applicable to contracts with customers in effect as of that date. We previously reported this amount as an expense in our financial statements for periods ending on and before December 31, 2017. We estimate that we will amortize this amount to expense at the rate of approximately $186,000 per quarter beginning in 2018. The incremental costs we incur to obtain contracts with customers during 2018 and later years, and the amount of such costs we record as a deferred expense and amortize to expense in subsequent periods, will depend upon the nature and scope of our future business activities, the nature and mix of the products and services we sell, the compensation plans we have in place for our sales people, and the royalty arrangements we enter into with third parties.

5. Accounts Receivable, Net (Ta

5. Accounts Receivable, Net (Tables)	3 Months Ended
	Mar. 31, 2017
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	Accordingly, we determine our accounts receivable, net, as follows ($ in thousands): March 31, 2017 December 31, 2016 Total invoices issued and unpaid $ 5,633 $ 6,932 Less: Unpaid invoices relating to M&S contracts with a start date subsequent to the balance sheet date (410 ) (381 ) Gross accounts receivable 5,223 6,551 Allowance for sales returns and doubtful accounts (278 ) (263 ) Accounts receivable, net $ 4,945 $ 6,288

6. Capitalized Software Devel23

6. Capitalized Software Development Costs, Net (Tables)	3 Months Ended
	Mar. 31, 2017
Disclosure Text Block [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Our capitalized software development costs balances and activities were as follows: ($ in thousands): March 31, December 31, 2017 2016 Gross capitalized cost $ 7,714 $ 7,252 Accumulated amortization (3,983 ) (3,509 ) Capitalized software development costs, net $ 3,731 $ 3,743
Finite-lived Intangible Assets Amortization Expense [Table Text Block]	Three Months Ended March 31, 2017 2016 Amount capitalized $ 462 $ 488 Amortization expense (474 ) (430 )
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	Released Unreleased Products Products Gross capitalized amount at March 31, 2017 $ 6,171 $ 1,543 Accumulated Amortization (3,983 ) - Net $ 2,188 $ 1,543
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Future amortization expense: Nine months ending December 31, 2017 1,116 Year ending December 31, 2018 856 2019 216 2020 - Total $ 2,188

7. Deferred Revenue (Tables)

7. Deferred Revenue (Tables)	3 Months Ended
	Mar. 31, 2017
Deferred Revenue Disclosure [Abstract]
Deferred Revenue, by Arrangement, Disclosure [Table Text Block]	Accordingly, we determine our deferred revenue as follows ($ in thousands): March 31, 2017 December 31, 2016 Total invoiced for M&S contracts for which revenue will be recognized in future periods $ 16,732 $ 17,826 Less: Unpaid invoices relating to M&S contracts with a start date subsequent to the balance sheet date (410 ) (381 ) Total deferred revenue $ 16,322 $ 17,445 Deferred revenue, current portion $ 12,704 $ 13,655 Deferred revenue, non-current portion 3,618 3,790 Total deferred revenue $ 16,322 $ 17,445

8. Stock Options, Restricted 25

8. Stock Options, Restricted Stock and Share-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan [Table Text Block]	Our share-based compensation expense was as follows ($ in thousands): Three Months Ended March 31, 2017 2016 Share-based compensation expense $ 337 $ 239
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Our stock option activity has been as follows: Weighted Average Weighted Average Aggregate Exercise Remaining Intrinsic Number of Price Contractual Value Shares Per Share Term in Years (000’s) Outstanding at December 31, 2016 2,407,005 $ 3.00 7.19 $ 2,574 Granted 660,000 $ 3.76 Forfeited (86,080 ) $ 3.87 Exercised (49,500 ) $ 1.82 Outstanding at March 31, 2017 2,931,425 $ 3.17 6.93 $ 2,238 Exercisable at March 31, 2017 1,245,214 $ 2.59 3.89 $ 1,681
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable [Table Text Block]	Additional information about our stock options is as follows: Three Months Ended March 31, 2017 2016 Weighted average fair value of options granted $ 1.57 $ 1.67 Intrinsic value of options exercised $ 100,386 $ 71,745 Cash received from stock options exercised $ 90,114 $ 121,671 Number of options that vested 295,124 193,866 Fair value of options that vested $ 479,742 $ 289,463 Unrecognized compensation expense related to non-vested options at end of period $ 2,383,732 $ 1,769,538 Weighted average years over which non-vested option expense will be recognized 2.34 2.43
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	As of March 31, 2017 Options Outstanding Options Exercisable Weighted Average Weighted Weighted Underlying Remaining Average Number of Average Range of Shares Contractual Exercise Underlying Exercise Exercise Prices Outstanding Life Price Shares Price $ 0.85 - $1.43 87,100 2.47 $ 1.07 87,100 $ 1.07 $ 1.47 - $2.32 459,745 2.67 $ 1.83 458,385 $ 1.83 $ 2.34 - $3.52 1,144,680 7.29 $ 3.22 525,179 $ 3.02 $ 3.53 - $4.25 1,239,900 8.50 $ 3.76 174,550 $ 4.05 Total options 2,931,425 1,245,214
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	We used the following assumptions to determine compensation expense for our stock options using the Black-Scholes option-pricing model: Three Months Ended March 31, 2017 2016 Expected volatility 49 % 56 % Expected annual dividend yield 1.50 % 1.50 % Risk free rate of return 1.94 % 1.53 % Expected option term (years) 6.00 6.00
Nonvested Restricted Stock Shares Activity [Table Text Block]	Our restricted stock awards activity has been as follows: Total Grant Date Fair Value of Number of Fair Value Shares That Shares Per Share Vested Restricted shares outstanding at December 31, 2016 80,000 $ 3.31 Shares granted with restrictions - $ - Shares vested and restrictions removed - $ - $ - Restricted shares outstanding at March 31, 2017 80,000 $ 3.31 Unrecognized compensation expense for non-vested shares as of March 31, 2017 Expense to be recognized in future periods $ 25,322 Weighted average number of months over which expense is expected to be recognized 1.2

9. Income Taxes (Tables)

9. Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The components of our income tax expense (benefit) are as follows ($ in thousands): Three months ended March 31, 2017 2016 Current Deferred Total Current Deferred Total Federal $ 390 $ (22 ) $ 368 $ 218 $ (7 ) $ 211 State 44 (1 ) 43 21 (12 ) 9 Total $ 434 $ (23 ) $ 411 $ 239 $ (19 ) $ 220
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Significant components of our deferred tax assets and liabilities are as follows ($ in thousands): March 31, December 31, 2017 2016 Deferred tax assets: Deferred revenue $ 1,280 $ 1,229 Capital loss carryforward 1,099 1,099 Share-based compensation 623 578 Compensation and benefits 229 278 Texas franchise tax R&D credit 156 153 Allowance for doubtful accounts 94 114 Net operating loss carryforward 76 91 Other 57 56 Less Valuation Allowances: Capital loss carryforward (1,099 ) (1,099 ) Texas franchise tax R&D credit (156 ) (153 ) Total deferred tax assets 2,359 2,346 Deferred tax liabilities: Intangible assets 1,285 1,289 Depreciation 1 7 Total gross deferred tax liabilities 1,286 1,296 Net deferred tax assets $ 1,073 $ 1,050
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	The aggregate changes in the balance of our gross unrecognized tax benefits were as follows ($ in thousands): Three Months Ended March 31, 2017 2016 Balance at beginning of period $ 121 $ 90 Increases for tax positions related to the current year 15 6 Increases for tax positions related to prior years 6 - Balance at end of period $ 142 $ 96
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Our income tax expense reconciles to an income tax expense resulting from applying an assumed statutory federal income rate of 34% to income before income taxes as follows ($ in thousands): Three months ended March 31, 2017 2016 Income tax expense at federal statutory rate $ 422 $ 205 Increase (decrease) in taxes resulting from: State taxes, net of federal benefit 28 10 Stock based compensation 60 16 Other 7 35 R&D tax credit uncertain tax position (net) (65 ) (32 ) Research and development credit (30 ) 6 Domestic production activities deduction (11 ) (20 ) Income tax expense per the statements of operations $ 411 $ 220

10. Earnings per Common Share (

10. Earnings per Common Share (Tables)	3 Months Ended
	Mar. 31, 2017
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Earnings per share for the periods indicated were as follows ($ in thousands, except per share amounts): Three Months Ended March 31, 2017 2016 Numerators Numerator for basic and diluted earnings per share: Net income $ 831 $ 383 Denominators Denominators for basic and diluted earnings per share: Weighted average shares outstanding - basic 21,544 21,033 Dilutive potential common shares Stock options and awards 479 619 Denominator for diluted earnings per share 22,023 21,652 Net income per common share - basic $ 0.04 $ 0.02 Net income per common share – diluted $ 0.04 $ 0.02

11. Dividends (Tables)

11. Dividends (Tables)	3 Months Ended
	Mar. 31, 2017
Dividends [Abstract]
Schedule of Dividends Payable [Table Text Block]	We paid dividends as follows: Three Months Ended March 31, 2017 2016 Dividend per share of common stock $ 0.015 $ 0.015 Dividend record date February 23, 2017 February 23, 2016 Dividend payment date March 8, 2017 March 8, 2016

15. Restatement (Tables)

15. Restatement (Tables)	3 Months Ended
	Mar. 31, 2017
Accounting Changes and Error Corrections [Abstract]
Schedule of Reclassification Adjustments [Table Text Block]	The impact of all of the misstatements described above on the condensed consolidated financial statements as of and for the three months ended March 31, 2017 and 2016 are as follows: Previously Reported Adjustments As Revised Assets Current assets: Cash and cash equivalents $ 10,400 - $ 10,400 Short term certificates of deposit 2,759 - 2,759 Accounts receivable, net 5,499 (554 ) 4,945 Federal income tax receivable - - - Prepaid and other expenses 492 492 Total current assets 19,150 (554 ) 18,596 Long term certificates of deposit 12,837 - 12,837 Capitalized software development costs, net 3,731 - 3,731 Goodwill 12,712 - 12,712 Deferred tax asset, net 1,190 (117 ) 1,073 Property and equipment, net 577 - 577 Other assets 64 64 Total assets $ 50,261 $ (671 ) $ 49,590 Liabilities and Stockholders’ Equity Current liabilities: Accounts payable $ 657 (17 ) $ 640 Accrued expenses 1,928 (232 ) 1,696 Income tax payable 474 (259 ) 215 Deferred revenue 12,704 - 12,704 Total current liabilities 15,763 (508 ) 15,255 Deferred revenue, non-current portion 3,618 - 3,618 Other long term liabilities 163 6 169 Commitments and contingencies Stockholders’ equity: Preferred stock, par value $0.001 per share, 10,000,000 shares authorized, no shares issued or outstanding - - - Common stock, par value $0.001 per share, 40,000,000 shares authorized, 21,970,412 shares issued 22 - 22 Additional paid-in capital 22,064 119 22,183 Treasury stock, 403,581 shares, at cost (1,452 ) (1,452 ) Retained earnings 10,083 (288 ) 9,795 Total stockholders’ equity 30,717 (169 ) 30,548 Total liabilities and stockholders’ equity $ 50,261 $ (671 ) $ 49,590 Previously Reported Adjustment As Revised Operating Revenues: Software licenses $ 2,464 $ 114 2,578 Maintenance and support 5,121 - 5,121 Professional services 733 - 733 Total Revenues 8,318 114 8,432 Cost of revenues Software licenses 736 22 758 Maintenance and support 412 1 413 Professional services 377 (13 ) 364 Total cost of revenues 1,525 10 1,535 Gross profit 6,793 104 6,897 Operating expenses Sales and marketing 3,330 (41 ) 3,289 General and administrative 1,721 (7 ) 1,714 Research and development 739 (17 ) 722 Total operating expenses 5,790 (65 ) 5,725 Income from operations 1,003 169 1,172 Other income 70 - 70 Income before income taxes 1,073 169 1,242 Income tax expense 322 89 411 Net income $ 751 $ 80 $ 831 Comprehensive income $ 751 $ 80 $ 831 Net income per common share: Basic $ 0.03 $ - $ 0.04 Diluted $ 0.03 $ - $ 0.04 Weighted average shares outstanding: Basic 21,544 21,544 Diluted 22,023 22,023 Cash dividends declared per share $ 0.015 $ 0.015 Previously Reported Adjustment As Revised Operating Activities: Net income $ 751 $ 80 $ 831 Items not involving cash at the time they are recorded in the statement of operations: Provision for sales returns and doubtful accounts receivable 11 - 11 Depreciation and amortization 541 - 541 Share-based compensation 324 13 337 Deferred taxes (248 ) 225 (23 ) Excess tax benefit from share-based compensation - - - Subtotal before changes in operating assets and liabilities 1,379 318 1,697 Changes in operating assets and liabilities: Accounts receivable 1,454 (122 ) 1,332 Prepaid expenses 29 10 39 Deferred revenue (1,123 ) - (1,123 ) Accounts payable (219 ) (71 ) (290 ) Accrued expenses 92 1 93 Other assets 181 - 181 Accrued interest receivable (63 ) - (63 ) Other long-term liabilities 16 1 17 Income tax receivable and payable 643 (136 ) 507 Net cash provided by operating activities 2,389 1 2,390 Investing Activities: Software development costs capitalized (462 ) - (462 ) Purchase of property and equipment (188 ) - (188 ) Net cash (used in) investing activities (650 ) - (650 ) Financing Activities: Proceeds from exercise of stock options 90 - 90 Excess tax benefit from share-based compensation - - - Dividends paid (324 ) (1 ) (325 ) Net cash (used in) financing activities (234 ) (1 ) (235 ) Net increase in cash 1,505 - 1,505 Cash at beginning of period 8,895 - 8,895 Cash at end of period $ 10,400 $ - $ 10,400 Supplemental disclosure of cash flow information: Cash paid during the period for: Interest $ - $ - $ - Income taxes $ 15 $ - $ 15 As Previously Reported Adjustments As Revised Assets Current assets: Cash and cash equivalents $ 16,324 $ 16,324 Short term investments 3,270 3,270 Accounts receivable, net 5,340 (365 ) 4,975 Federal income tax receivable 35 315 350 Prepaid and other expenses 477 477 Total current assets 25,446 (50 ) 25,396 Long term investments Property and equipment, net 517 517 Capitalized software development costs, net 4,040 4,040 Goodwill 12,712 12,712 Deferred tax asset, net 959 959 Other assets 38 38 Total assets $ 43,712 $ (50 ) $ 43,662 Liabilities and Stockholders’ Equity Current liabilities: Accounts payable 489 (5 ) 484 Accrued expenses 1,621 (55 ) 1,566 Deferred revenue 11,672 318 11,990 Income taxes payable 34 (34 ) - Total current liabilities 13,816 224 14,040 Deferred revenue, non-current portion 3,718 144 3,862 Other long term liabilities 41 96 137 - Stockholders’ Equity: - Preferred stock - - Common stock 21 21 Additional paid-in capital 19,930 81 20,011 Treasury stock (1,452 ) (1,452 ) Retained earnings 7,638 (595 ) 7,043 Total stockholders’ equity 26,137 (514 ) 25,623 Total liabilities and stockholders’ equity $ 43,712 $ (50 ) $ 43,662 As Previously Reported Adjustments As Revised Operating revenues: Software licenses $ 2,299 $ (36 ) $ 2,263 Maintenance and support 4,497 (51 ) 4,446 Professional services 614 28 642 Total revenues 7,410 (59 ) 7,351 Costs of revenues Software licenses 630 (4 ) 626 Maintenance and support 394 - 394 Professional services 569 (146 ) 423 Total costs of revenues 1,593 (150 ) 1,443 Gross Profit 5,817 91 5,908 Operating expenses Sales and marketing 2,901 104 3,005 General and administrative 1,733 (46 ) 1,687 Research and development 627 19 646 Total operating expenses 5,261 77 5,338 Income from operations 556 14 570 Other income (expense), net 33 33 Income before income taxes 589 14 603 Income tax expense 182 38 220 Net income $ 407 $ (24 ) $ 383 Comprehensive income $ 407 $ (24 ) $ 383 Net income per common share - basic $ 0.02 $ - $ 0.02 Net income per common share - diluted $ 0.02 $ - $ 0.02 As Previously Reported Adjustments As Revised Operating Activities: Net income $ 407 (24 ) $ 383 Adjustments to reconcile net income to net cash provided by operating activities: Bad debt expense 43 (31 ) 12 Depreciation and amortization 501 501 Stock-based compensation 222 17 239 Deferred taxes (19 ) (19 ) Excess tax deficiency from exercise of share based compensation (3 ) (3 ) Subtotal before changes in operating assets and liabilities 1,151 (38 ) 1,113 Changes in operating assets and liabilities: Accounts receivable 698 253 951 Prepaid expenses 34 34 Deferred revenues (222 ) (194 ) (416 ) Accounts payable (350 ) (5 ) (355 ) Accrued expenses (272 ) (55 ) (327 ) Other assets 22 22 Accrued interest receivable (16 ) (16 ) Other long-term liabilities (3 ) 6 3 Income tax receivable and payable 165 33 198 Net cash provided by (used in) operating activities 1,207 - 1,207 Investing Activities: Software development costs (488 ) (488 ) Purchase of property and equipment (90 ) (90 ) Net cash provided by (used in) investing activities (578 ) - (578 ) Financing Activities: Proceeds from exercise of stock options 122 122 Tax deficiency (benefit) from stock-based compensation 3 3 Dividends paid (315 ) (315 ) Net cash provided by (used in) financing activities (190 ) - (190 ) Net increase (decrease) in cash 439 439 Cash at beginning of period 15,885 - 15,885 Cash at end of period $ 16,324 $ - $ 16,324 Supplemental disclosure of cash flow information: Cash paid during the period for: Interest $ - $ - $ - Income taxes $ 22 $ - $ 22

3. Significant Accounting Pol30

3. Significant Accounting Policies (Details) - USD ($)	Jan. 01, 2018	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
3. Significant Accounting Policies (Details) [Line Items]
Goodwill, Impairment Loss				$ 0
Advertising Expense		$ 419,561	$ 408,136
Probability of occurrence of event		50.00%
Subsequent Event [Member]
3. Significant Accounting Policies (Details) [Line Items]
Contract with Customer, Deferred Expense	$ 1,200,000
Contract with Customer, Amortization Expense	$ 186,000
Computer Equipment [Member]
3. Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life		3 years
Software and Software Development Costs [Member]
3. Significant Accounting Policies (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life		3 years
Minimum [Member] | Furniture and Fixtures [Member]
3. Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life		5 years
Maximum [Member] | Furniture and Fixtures [Member]
3. Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life		7 years

5. Accounts Receivab

5. Accounts Receivable, Net (Details) - Schedule of Accounts, Notes, Loans and Financing Receivable - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016	Mar. 31, 2016
Schedule of Accounts, Notes, Loans and Financing Receivable [Abstract]
Total invoices issued and unpaid	$ 5,633	$ 6,932
Less: Unpaid invoices relating to M&S contracts with a start date subsequent to the balance sheet date	(410)	(381)
Gross accounts receivable	5,223	6,551
Allowance for sales returns and doubtful accounts	(278)	(263)
Accounts receivable, net	$ 4,945	$ 6,288	$ 4,975

6. Capitalized Softwa

6. Capitalized Software Development Costs, Net (Details) - Schedule of Finite-Lived Intangible Assets - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Schedule of Finite-Lived Intangible Assets [Abstract]
Gross capitalized cost	$ 7,714	$ 7,252
Accumulated amortization	(3,983)	(3,509)
Capitalized software development costs, net	$ 3,731	$ 3,743

6. Capitalized Soft33

6. Capitalized Software Development Costs, Net (Details) - Finite-lived Intangible Assets Amortization Expense - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Finite-lived Intangible Assets Amortization Expense [Abstract]
Amount capitalized	$ 462	$ 488
Amortization expense	$ (474)	$ (430)

6. Capitalized Soft34

6. Capitalized Software Development Costs, Net (Details) - Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
6. Capitalized Software Development Costs, Net (Details) - Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Line Items]
Gross capitalized amount at March 31, 2017	$ 7,714	$ 7,252
Accumulated Amortization	(3,983)	(3,509)
Net	3,731	$ 3,743
Computer Software, Intangible Asset [Member] | Released Products [Member]
6. Capitalized Software Development Costs, Net (Details) - Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Line Items]
Gross capitalized amount at March 31, 2017	6,171
Accumulated Amortization	(3,983)
Net	2,188
Computer Software, Intangible Asset [Member] | Unreleased Products [Member]
6. Capitalized Software Development Costs, Net (Details) - Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Line Items]
Gross capitalized amount at March 31, 2017	1,543
Accumulated Amortization	0
Net	$ 1,543

6. Capitalized Soft35

6. Capitalized Software Development Costs, Net (Details) - Schedule of Finite-Lived Intangible Assets, Future Amortization Expense $ in Thousands	Mar. 31, 2017USD ($)
Future amortization expense:
Nine months ending December 31, 2017	$ 1,116
Year ending December 31,
2,018	856
2,019	216
2,020	0
Total	$ 2,188

7. Deferred Revenue (D

7. Deferred Revenue (Details) - Schedule of Deferred Revenue, by Arrangement, Disclosure - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016	Mar. 31, 2016
Schedule of Deferred Revenue, by Arrangement, Disclosure [Abstract]
Total invoiced for M&S contracts for which revenue will be recognized in future periods	$ 16,732	$ 17,826
Less: Unpaid invoices relating to M&S agreements with a start date subsequent to the balance sheet date	(410)	(381)
Total deferred revenue	16,322	17,445
Deferred revenue, current portion	12,704	13,655	$ 11,990
Deferred revenue, non-current portion	$ 3,618	$ 3,790	$ 3,862

8. Stock Options, Restricted 37

8. Stock Options, Restricted Stock and Share-Based Compensation (Details)	3 Months Ended
	Mar. 31, 2017shares
2015 Directors Plan [Member]
8. Stock Options, Restricted Stock and Share-Based Compensation (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period	1 year
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	500,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	340,000
Employee Stock Option [Member] | Long-Term Equity Incentive Plans [Member]
8. Stock Options, Restricted Stock and Share-Based Compensation (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period	90 days
Stock-Based Awards [Member]
8. Stock Options, Restricted Stock and Share-Based Compensation (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	5,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	4,329,500

8. Stock Options, Re

8. Stock Options, Restricted Stock and Share-Based Compensation (Details) - Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan [Abstract]
Share-based compensation expense	$ 337	$ 239

8. Stock Options, 39

8. Stock Options, Restricted Stock and Share-Based Compensation (Details) - Schedule of Share-based Compensation, Stock Options, Activity - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Schedule of Share-based Compensation, Stock Options, Activity [Abstract]
Number of Shares, Outstanding		2,407,005
Weighted Average Exercise Price, Outstanding		$ 3
Weighted Average Remaining Contractual Term, Outstanding	6 years 339 days	7 years 69 days
Aggregate Intrinsic Value, Outstanding		$ 2,574
Number of Shares, Exercisable	1,245,214
Weighted Average Exercise Price, Exercisable	$ 2.59
Weighted Average Remaining Contractual Term, Exercisable	3 years 324 days
Aggregate Intrinsic Value, Exercisable	$ 1,681
Number of Shares, Granted	660,000
Weighted Average Exercise Price, Granted	$ 3.76
Number of Shares, Forfeitures	(86,080)
Weighted Average Exercise Price, Forfeitures	$ 3.87
Number of Shares, Exercised	(49,500)
Weighted Average Exercise Price, Exercised	$ 1.82
Number of Shares, Outstanding	2,931,425
Weighted Average Exercise Price, Outstanding	$ 3.17
Aggregate Intrinsic Value, Outstanding	$ 2,238

8. Stock Options, 40

8. Stock Options, Restricted Stock and Share-Based Compensation (Details) - Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable [Abstract]
Weighted average fair value of options granted (in Dollars per share)	$ 1.57	$ 1.67
Intrinsic value of options exercised	$ 100,386	$ 71,745
Cash received from stock options exercised	$ 90,114	$ 121,671
Number of options that vested (in Shares)	295,124	193,866
Fair value of options that vested	$ 479,742	$ 289,463
Unrecognized compensation expense related to non-vested options at end of period	$ 2,383,732	$ 1,769,538
Weighted average years over which non-vested option expense will be recognized	2 years 124 days	2 years 156 days

8. Stock Options, 41

8. Stock Options, Restricted Stock and Share-Based Compensation (Details) - Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range	3 Months Ended
	Mar. 31, 2017$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Underlying Shares Outstanding (in Shares) | shares	2,931,425
Options Exercisable, Underlying Shares Outstanding (in Shares) | shares	1,245,214
$0.85 - $1.43 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, Lower Limit	$ 0.85
Range of Exercise Prices, Upper Limit	$ 1.43
Options Outstanding, Underlying Shares Outstanding (in Shares) | shares	87,100
Options Outstanding, Weighted Average Remaining Contractual Life	2 years 171 days
Options Outstanding, Weighted Average Exercise Price	$ 1.07
Options Exercisable, Underlying Shares Outstanding (in Shares) | shares	87,100
Options Exercisable, Weighted Average Exercise Price	$ 1.07
$1.47 - $2.32 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, Lower Limit	1.47
Range of Exercise Prices, Upper Limit	$ 2.32
Options Outstanding, Underlying Shares Outstanding (in Shares) | shares	459,745
Options Outstanding, Weighted Average Remaining Contractual Life	2 years 244 days
Options Outstanding, Weighted Average Exercise Price	$ 1.83
Options Exercisable, Underlying Shares Outstanding (in Shares) | shares	458,385
Options Exercisable, Weighted Average Exercise Price	$ 1.83
$2.34 - $3.52 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, Lower Limit	2.34
Range of Exercise Prices, Upper Limit	$ 3.52
Options Outstanding, Underlying Shares Outstanding (in Shares) | shares	1,144,680
Options Outstanding, Weighted Average Remaining Contractual Life	7 years 105 days
Options Outstanding, Weighted Average Exercise Price	$ 3.22
Options Exercisable, Underlying Shares Outstanding (in Shares) | shares	525,179
Options Exercisable, Weighted Average Exercise Price	$ 3.02
$3.53 - $4.25 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, Lower Limit	3.53
Range of Exercise Prices, Upper Limit	$ 4.25
Options Outstanding, Underlying Shares Outstanding (in Shares) | shares	1,239,900
Options Outstanding, Weighted Average Remaining Contractual Life	8 years 6 months
Options Outstanding, Weighted Average Exercise Price	$ 3.76
Options Exercisable, Underlying Shares Outstanding (in Shares) | shares	174,550
Options Exercisable, Weighted Average Exercise Price	$ 4.05

8. Stock Options, 42

8. Stock Options, Restricted Stock and Share-Based Compensation (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Abstract]
Expected volatility	49.00%	56.00%
Expected annual dividend yield	1.50%	1.50%
Risk free rate of return	1.94%	1.53%
Expected option term (years)	6 years	6 years

8. Stock Options, 43

8. Stock Options, Restricted Stock and Share-Based Compensation (Details) - Nonvested Restricted Stock Shares Activity - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
8. Stock Options, Restricted Stock and Share-Based Compensation (Details) - Nonvested Restricted Stock Shares Activity [Line Items]
Weighted average number of months over which expense is expected to be recognized	2 years 124 days	2 years 156 days
Restricted Stock [Member]
8. Stock Options, Restricted Stock and Share-Based Compensation (Details) - Nonvested Restricted Stock Shares Activity [Line Items]
Number of shares, restricted shares outstanding	80,000
Grant date fair value per share, restricted shares outstanding	$ 3.31
Expense to be recognized in future periods	$ 25,322
Weighted average number of months over which expense is expected to be recognized	1 year 73 days
Number of shares, restricted shares outstanding	80,000
Grant date fair value per share, restricted shares outstanding	$ 3.31

9. Income Taxes (Details)

9. Income Taxes (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
9. Income Taxes (Details) [Line Items]
Deferred Tax Assets, Capital Loss Carryforwards	$ 1,099,000	$ 1,099,000
Income Tax Examination, Estimate of Possible Loss	$ 141,000
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	34.00%
Research Tax Credit Carryforward [Member]
9. Income Taxes (Details) [Line Items]
Tax Credit Carryforward, Amount	$ 156,000
Minimum [Member] | Research Tax Credit Carryforward [Member]
9. Income Taxes (Details) [Line Items]
Franchise Tax Credit Carryforwards Expiration Date	2,034
Maximum [Member] | Research Tax Credit Carryforward [Member]
9. Income Taxes (Details) [Line Items]
Franchise Tax Credit Carryforwards Expiration Date	2,036
Domestic Tax Authority [Member]
9. Income Taxes (Details) [Line Items]
Operating Loss Carryforwards	$ 225,000
Deferred Tax Assets, Capital Loss Carryforwards	$ 3,231,000
Domestic Tax Authority [Member] | Minimum [Member]
9. Income Taxes (Details) [Line Items]
Federal Net Operating Loss Carryforwards Expiration Year	2,030
Domestic Tax Authority [Member] | Maximum [Member]
9. Income Taxes (Details) [Line Items]
Federal Net Operating Loss Carryforwards Expiration Year	2,031

9. Income Taxes (De

9. Income Taxes (Details) - Schedule of Components of Income Tax Expense (Benefit) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Schedule of Components of Income Tax Expense (Benefit) [Abstract]
Federal	$ 390	$ 218
Federal	(22)	(7)
Federal	368	211
State	44	21
State	(1)	(12)
State	43	9
Total	434	239
Total	(23)	(19)
Total	$ 411	$ 220

9. Income Taxes (46

9. Income Taxes (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Deferred tax assets:
Deferred revenue	$ 1,280	$ 1,229
Capital loss carryforward	1,099	1,099
Share-based compensation	623	578
Compensation and benefits	229	278
Texas franchise tax R&D credit	156	153
Allowance for doubtful accounts	94	114
Net operating loss carryforward	76	91
Other	57	56
Less Valuation Allowances:
Capital loss carryforward	(1,099)	(1,099)
Texas franchise tax R&D credit	(156)	(153)
Total deferred tax assets	2,359	2,346
Deferred tax liabilities:
Intangible assets	1,285	1,289
Depreciation	1	7
Total gross deferred tax liabilities	1,286	1,296
Net deferred tax assets	$ 1,073	$ 1,050

9. Income Taxes (47

9. Income Taxes (Details) - Schedule of Unrecognized Tax Benefits Roll Forward - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Schedule of Unrecognized Tax Benefits Roll Forward [Abstract]
Balance at beginning of period	$ 121	$ 90
Balance at end of period	142	96
Increases for tax positions related to the current year	15	6
Increases for tax positions related to prior years	$ 6	$ 0

9. Income Taxes (48

9. Income Taxes (Details) - Schedule of Effective Income Tax Rate Reconciliation - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
Income tax expense at federal statutory rate	$ 422	$ 205
Increase (decrease) in taxes resulting from:
State taxes, net of federal benefit	28	10
Stock based compensation	60	16
Other	7	35
R&D tax credit uncertain tax position (net)	(65)	(32)
Research and development credit	(30)	6
Domestic production activities deduction	(11)	(20)
Income tax expense per the statements of operations	$ 411	$ 220

10. Earnings per C

10. Earnings per Common Share (Details) - Schedule of Earnings Per Share, Basic and Diluted - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Numerator for basic and diluted earnings per share:
Net income (in Dollars)	$ 831	$ 383
Denominators for basic and diluted earnings per share:
Weighted average shares outstanding - basic	21,544	21,033
Dilutive potential common shares
Stock options and awards	479	619
Denominator for diluted earnings per share	22,023	21,652
Net income per common share - basic (in Dollars per share)	$ 0.04	$ 0.02
Net income per common share – diluted (in Dollars per share)	$ 0.04	$ 0.02

11. Dividends (De

11. Dividends (Details) - Schedule of Dividends Payable - $ / shares	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Schedule of Dividends Payable [Abstract]
Dividend per share of common stock	$ 0.015	$ 0.015
Dividend record date	Feb. 23, 2017	Feb. 23, 2016
Dividend payment date	Mar. 8, 2017	Mar. 8, 2016

12. Commitments and Contingen51

12. Commitments and Contingencies (Details) $ in Millions	Mar. 31, 2017USD ($)
Commitments and Contingencies Disclosure [Abstract]
Other Commitment	$ 1.9

13. Concentration of Business52

13. Concentration of Business Volume and Credit Risk (Details) - Customer Concentration Risk [Member]	3 Months Ended
	Mar. 31, 2017
Sales Revenue, Net [Member]
13. Concentration of Business Volume and Credit Risk (Details) [Line Items]
Concentration Risk, Percentage	14.00%
Accounts Receivable [Member]
13. Concentration of Business Volume and Credit Risk (Details) [Line Items]
Concentration Risk, Percentage	16.00%

14. Segment and Geographic Di53

14. Segment and Geographic Disclosures (Details)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
14. Segment and Geographic Disclosures (Details) [Line Items]
Number of Operating Segments	1
Sales Revenue, Net [Member] | Customer Concentration Risk [Member]
14. Segment and Geographic Disclosures (Details) [Line Items]
Concentration Risk, Percentage	14.00%
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | UNITED STATES
14. Segment and Geographic Disclosures (Details) [Line Items]
Concentration Risk, Percentage	78.00%	73.00%

15. Restatement (Detai

15. Restatement (Details) - Schedule of Reclassification Adjustments - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Dec. 31, 2016	Mar. 31, 2016
Current assets:
Cash and cash equivalents	$ 10,400	$ 15,885	$ 10,400	$ 8,895	$ 16,324
Short term investments			2,759	2,754	3,270
Accounts receivable, net			4,945	6,288	4,975
Federal income tax receivable			0	292	350
Prepaid and other expenses			492	531	477
Total current assets			18,596	18,760	25,396
Long term certificates of deposit			12,837	12,779
Capitalized software development costs, net			3,731	3,743	4,040
Goodwill			12,712	12,712	12,712
Deferred tax asset, net			1,073		959
Property and equipment, net			577	456	517
Other assets			64	245	38
Total assets			49,590	49,745	43,662
Current liabilities:
Accounts payable			640	930	484
Accrued expenses			1,696	1,603	1,566
Income tax payable			215	0	0
Deferred revenue			12,704	13,655	11,990
Total current liabilities			15,255	16,188	14,040
Deferred revenue, non-current portion			3,618	3,790	3,862
Other long term liabilities			169	152	137
Preferred stock			0	0	0
Common stock			22	22	21
Additional paid-in capital			22,183	21,756	20,011
Treasury stock			(1,452)	(1,452)	(1,452)
Retained earnings			9,795	9,289	7,043
Total stockholders’ equity			30,548	29,615	25,623
Total liabilities and stockholders’ equity			49,590	49,745	43,662
Operating Revenues:
Software licenses	2,578	2,263
Maintenance and support	5,121	4,446
Professional services	733	642
Total Revenues	8,432	7,351
Cost of revenues
Software licenses	758	626
Maintenance and support	413	394
Professional services	364	423
Total cost of revenues	1,535	1,443
Gross profit	6,897	5,908
Operating expenses
Sales and marketing	3,289	3,005
General and administrative	1,714	1,687
Research and development	722	646
Total operating expenses	5,725	5,338
Income from operations	1,172	570
Other income	70	33
Income before income taxes	1,242	603
Income tax expense	411	220
Net income	831	383
Adjustments to reconcile net income to net cash provided by operating activities:
Excess tax deficiency from exercise of share based compensation	0	(3)
Subtotal before changes in operating assets and liabilities	1,697	1,113
Items not involving cash at the time they are recorded in the statement of operations:
Provision for sales returns and doubtful accounts receivable	11	12
Depreciation and amortization	541	501
Share-based compensation	337	239
Deferred taxes	(23)	(19)
Excess tax benefit from share-based compensation	0	3
Changes in operating assets and liabilities:
Accounts receivable	1,332	951
Prepaid expenses	39	34
Deferred revenue	(1,123)	(416)
Accounts payable	(290)	(355)
Accrued expenses	93	(327)
Other assets	181	22
Accrued interest receivable	(63)	(16)
Other long-term liabilities	17	3
Income tax receivable and payable	507	198
Net cash provided by operating activities	2,390	1,207
Comprehensive income	$ 831	$ 383
Net income per common share:
Basic (in Dollars per share)	$ 0.04	$ 0.02
Diluted (in Dollars per share)	$ 0.04	$ 0.02
Weighted average shares outstanding:
Basic (in Shares)	21,544	21,033
Diluted (in Shares)	22,023	21,652
Cash dividends declared per share (in Dollars per share)	$ 0.015	$ 0.015
Net income	$ 831	$ 383
Investing Activities:
Software development costs	(462)	(488)
Purchase of property and equipment	(188)	(90)
Net cash (used in) investing activities	(650)	(578)
Financing Activities:
Proceeds from exercise of stock options	90	122
Excess tax benefit from share-based compensation	0	3
Dividends paid	(325)	(315)
Net cash (used in) financing activities	(235)	(190)
Net increase in cash	1,505	439
Cash at beginning of period	8,895	15,885
Cash at end of period	10,400	16,324
Cash paid during the period for:
Interest	0	0
Income taxes	15	22
Scenario, Previously Reported [Member]
Current assets:
Cash and cash equivalents	10,400	16,324	10,400	8,895	16,324
Short term investments			2,759		3,270
Accounts receivable, net			5,499		5,340
Federal income tax receivable			0		35
Prepaid and other expenses			492		477
Total current assets			19,150		25,446
Long term certificates of deposit			12,837
Capitalized software development costs, net			3,731		4,040
Goodwill			12,712		12,712
Deferred tax asset, net			1,190		959
Property and equipment, net			577		517
Other assets			64		38
Total assets			50,261		43,712
Current liabilities:
Accounts payable			657		489
Accrued expenses			1,928		1,621
Income tax payable			474		34
Deferred revenue			12,704		11,672
Total current liabilities			15,763		13,816
Deferred revenue, non-current portion			3,618		3,718
Other long term liabilities			163		41
Preferred stock			0		0
Common stock			22		21
Additional paid-in capital			22,064		19,930
Treasury stock			(1,452)		(1,452)
Retained earnings			10,083		7,638
Total stockholders’ equity			30,717		26,137
Total liabilities and stockholders’ equity			50,261		43,712
Operating Revenues:
Software licenses	2,464	2,299
Maintenance and support	5,121	4,497
Professional services	733	614
Total Revenues	8,318	7,410
Cost of revenues
Software licenses	736	630
Maintenance and support	412	394
Professional services	377	569
Total cost of revenues	1,525	1,593
Gross profit	6,793	5,817
Operating expenses
Sales and marketing	3,330	2,901
General and administrative	1,721	1,733
Research and development	739	627
Total operating expenses	5,790	5,261
Income from operations	1,003	556
Other income	70	33
Income before income taxes	1,073	589
Income tax expense	322	182
Net income	751	407
Adjustments to reconcile net income to net cash provided by operating activities:
Excess tax deficiency from exercise of share based compensation	0	(3)
Subtotal before changes in operating assets and liabilities	1,379	1,151
Items not involving cash at the time they are recorded in the statement of operations:
Provision for sales returns and doubtful accounts receivable	11	43
Depreciation and amortization	541	501
Share-based compensation	324	222
Deferred taxes	(248)	(19)
Excess tax benefit from share-based compensation	0	3
Changes in operating assets and liabilities:
Accounts receivable	1,454	698
Prepaid expenses	29	34
Deferred revenue	(1,123)	(222)
Accounts payable	(219)	(350)
Accrued expenses	92	(272)
Other assets	181	22
Accrued interest receivable	(63)	(16)
Other long-term liabilities	16	(3)
Income tax receivable and payable	643	165
Net cash provided by operating activities	2,389	1,207
Comprehensive income	$ 751	$ 407
Net income per common share:
Basic (in Dollars per share)	$ 0.03	$ 0.02
Diluted (in Dollars per share)	$ 0.03	$ 0.02
Weighted average shares outstanding:
Basic (in Shares)	21,544
Diluted (in Shares)	22,023
Cash dividends declared per share (in Dollars per share)	$ 0.015
Net income	$ 751	$ 407
Investing Activities:
Software development costs	(462)	(488)
Purchase of property and equipment	(188)	(90)
Net cash (used in) investing activities	(650)	(578)
Financing Activities:
Proceeds from exercise of stock options	90	122
Excess tax benefit from share-based compensation	0	3
Dividends paid	(324)	(315)
Net cash (used in) financing activities	(234)	(190)
Net increase in cash	1,505	439
Cash at beginning of period	8,895	15,885
Cash at end of period	10,400	16,324
Cash paid during the period for:
Interest	0	0
Income taxes	15	22
Restatement Adjustment [Member]
Current assets:
Cash and cash equivalents	0	0	0	$ 0	0
Short term investments			0
Accounts receivable, net			(554)		(365)
Federal income tax receivable			0		315
Total current assets			(554)		(50)
Long term certificates of deposit			0
Capitalized software development costs, net			0
Goodwill			0
Deferred tax asset, net			(117)
Property and equipment, net			0
Total assets			(671)		(50)
Current liabilities:
Accounts payable			(17)		(5)
Accrued expenses			(232)		(55)
Income tax payable			(259)		(34)
Deferred revenue			0		318
Total current liabilities			(508)		224
Deferred revenue, non-current portion			0		144
Other long term liabilities			6		96
Preferred stock			0		0
Common stock			0
Additional paid-in capital			119		81
Retained earnings			(288)		(595)
Total stockholders’ equity			(169)		(514)
Total liabilities and stockholders’ equity			$ (671)		$ (50)
Operating Revenues:
Software licenses	114	(36)
Maintenance and support	0	(51)
Professional services	0	28
Total Revenues	114	(59)
Cost of revenues
Software licenses	22	(4)
Maintenance and support	1	0
Professional services	(13)	(146)
Total cost of revenues	10	(150)
Gross profit	104	91
Operating expenses
Sales and marketing	(41)	104
General and administrative	(7)	(46)
Research and development	(17)	19
Total operating expenses	(65)	77
Income from operations	169	14
Other income	0
Income before income taxes	169	14
Income tax expense	89	38
Net income	80	(24)
Adjustments to reconcile net income to net cash provided by operating activities:
Excess tax deficiency from exercise of share based compensation	0
Subtotal before changes in operating assets and liabilities	318	(38)
Items not involving cash at the time they are recorded in the statement of operations:
Provision for sales returns and doubtful accounts receivable	0	(31)
Depreciation and amortization	0
Share-based compensation	13	17
Deferred taxes	225
Excess tax benefit from share-based compensation	0
Changes in operating assets and liabilities:
Accounts receivable	(122)	253
Prepaid expenses	10
Deferred revenue	0	(194)
Accounts payable	(71)	(5)
Accrued expenses	1	(55)
Other assets	0
Accrued interest receivable	0
Other long-term liabilities	1	6
Income tax receivable and payable	(136)	33
Net cash provided by operating activities	1	0
Comprehensive income	$ 80	$ (24)
Net income per common share:
Basic (in Dollars per share)	$ 0	$ 0
Diluted (in Dollars per share)	$ 0	$ 0
Weighted average shares outstanding:
Net income	$ 80	$ (24)
Investing Activities:
Software development costs	0
Purchase of property and equipment	0
Net cash (used in) investing activities	0	0
Financing Activities:
Proceeds from exercise of stock options	0
Excess tax benefit from share-based compensation	0
Dividends paid	(1)
Net cash (used in) financing activities	(1)	0
Net increase in cash	0
Cash at beginning of period	0	0
Cash at end of period	0	0
Cash paid during the period for:
Interest	0	0
Income taxes	$ 0	$ 0

15. Restatement (Det55

15. Restatement (Details) - Schedule of Reclassification Adjustments (Parentheticals) - $ / shares	Mar. 31, 2017	Dec. 31, 2016
15. Restatement (Details) - Schedule of Reclassification Adjustments (Parentheticals) [Line Items]
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	40,000,000	40,000,000
Common stock, shares issued	21,970,412	21,920,912
Scenario, Previously Reported [Member]
15. Restatement (Details) - Schedule of Reclassification Adjustments (Parentheticals) [Line Items]
Preferred stock, par value (in Dollars per share)	$ 0.001
Preferred stock, shares authorized	10,000,000
Preferred stock, shares issued	0
Preferred stock, shares outstanding	0
Common stock, par value (in Dollars per share)	$ 0.001
Common stock, shares authorized	40,000,000
Common stock, shares issued	21,970,412
Restatement Adjustment [Member]
15. Restatement (Details) - Schedule of Reclassification Adjustments (Parentheticals) [Line Items]
Preferred stock, par value (in Dollars per share)	$ 0.001
Preferred stock, shares authorized	10,000,000
Preferred stock, shares issued	0
Preferred stock, shares outstanding	0
Common stock, par value (in Dollars per share)	$ 0.001
Common stock, shares authorized	40,000,000
Common stock, shares issued	21,970,412