Asure Software (ASUR) 10-Q 1 Aug 24 2024 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2024	Jul. 31, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
Document Transition Report	false
Entity File Number	1-34522
Entity Registrant Name	ASURE SOFTWARE, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	74-2415696
Entity Address, Address Line One	405 Colorado Street, Suite 1800
Entity Address, City or Town	Austin
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	78701
City Area Code	512
Local Phone Number	437-2700
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		26,457,955
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Entity Central Index Key	0000884144
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Common Stock, $0.01 par value
Document Information [Line Items]
Title of 12(b) Security	Common Stock, $0.01 par value
Trading Symbol	ASUR
Security Exchange Name	NASDAQ
Series A Junior Participating Preferred Share Purchase Rights
Document Information [Line Items]
Title of 12(b) Security	Series A Junior Participating Preferred Share Purchase Rights
No Trading Symbol Flag	true

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) shares in Thousands, $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 20,736	$ 30,317
Accounts receivable, net of allowance for credit losses of $5,469 and $4,787 at June 30, 2024 and December 31, 2023, respectively	16,273	14,202
Inventory	263	155
Prepaid expenses and other current assets	4,636	3,471
Total current assets before funds held for clients	41,908	48,145
Funds held for clients	190,438	219,075
Total current assets	232,346	267,220
Property and equipment, net	17,189	14,517
Goodwill	86,011	86,011
Intangible assets, net	70,319	62,082
Operating lease assets, net	4,484	4,991
Other assets, net	9,769	9,047
Total assets	420,118	443,868
Current liabilities:
Current portion of notes payable	18	27
Accounts payable	1,240	2,570
Accrued compensation and benefits	3,540	6,519
Operating lease liabilities, current	1,537	1,490
Other accrued liabilities	7,524	3,862
Deferred revenue	3,030	6,853
Total current liabilities before client fund obligations	16,889	21,321
Client fund obligations	191,794	220,019
Total current liabilities	208,683	241,340
Long-term liabilities:
Deferred revenue	3,224	16
Deferred tax liability	1,983	1,728
Notes payable, net of current portion	5,985	4,282
Operating lease liabilities, noncurrent	4,029	4,638
Other liabilities	683	209
Total long-term liabilities	15,904	10,873
Total liabilities	224,587	252,213
Stockholders’ equity:
Preferred stock, $0.01 par value; 1,500 shares authorized; none issued or outstanding	0	0
Common stock, $0.01 par value; 44,000 shares authorized; 25,918 and 25,382 shares issued, 25,918 and 24,998 shares outstanding at June 30, 2024 and December 31, 2023, respectively	259	254
Treasury stock at cost, zero(1) and $384 shares at June 30, 2024 and December 31, 2023, respectively	0	(5,017)
Additional paid-in capital	496,743	487,973
Accumulated deficit	(300,121)	(290,440)
Accumulated other comprehensive loss	(1,350)	(1,115)
Total stockholders’ equity	195,531	191,655
Total liabilities and stockholders’ equity	$ 420,118	$ 443,868
Common stock, shares authorized	44,000	44,000
Treasury Stock, Common, Shares	0	384

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) shares in Thousands, $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 5,469	$ 4,787
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	1,500	1,500
Preferred stock, shares outstanding	0	0
Preferred stock, shares issued	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	44,000	44,000
Common stock, shares issued	25,918	25,382
Common stock, shares outstanding	25,918	24,998
Treasury Stock, Common, Shares	0	384

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Revenue:
Total revenue	$ 28,044	$ 30,420	$ 59,696	$ 63,484
Cost of Sales	9,176	8,402	18,221	17,066
Gross profit	18,868	22,018	41,475	46,418
Operating expenses:
Sales and marketing	6,924	8,515	14,691	15,715
General and administrative	10,118	10,336	20,181	20,292
Research and development	1,962	1,325	3,731	3,304
Amortization of intangible assets	4,046	3,294	7,495	6,596
Total operating expenses	23,050	23,470	46,098	45,907
(Loss) income from operations	(4,182)	(1,452)	(4,623)	511
Investment Income, Nonoperating	261	230	597	578
Interest Expense, Nonoperating	(208)	(1,823)	(388)	(4,116)
Other Nonoperating Income (Expense)	0	(93)	10	(9)
Loss from operations before income taxes	(4,129)	(3,138)	(4,404)	(3,036)
Income tax expense	231	627	264	390
Net loss	(4,360)	(3,765)	(4,668)	(3,426)
Other comprehensive income (loss):
Unrealized income (loss) on marketable securities	9	(493)	(235)	(12)
Comprehensive loss	$ (4,351)	$ (4,258)	$ (4,903)	$ (3,438)
Basic and diluted loss per share
Basic (in Dollars per share)	$ (0.17)	$ (0.18)	$ (0.18)	$ (0.17)
Diluted (in Dollars per share)	$ (0.17)	$ (0.18)	$ (0.18)	$ (0.17)
Weighted average basic and diluted shares
Basic (in shares)	25,840	20,651	25,587	20,500
Diluted (in shares)	25,840	20,651	25,587	20,500
Recurring
Revenue:
Total revenue	$ 27,051	$ 22,960	$ 57,324	$ 50,916
Professional services, hardware and other
Revenue:
Total revenue	$ 993	$ 7,460	$ 2,372	$ 12,568

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Treasury Stock	Additional Paid-in Capital	Accumulated Deficit	Other Comprehensive Loss
Beginning balance (in shares) at Dec. 31, 2022		20,244
Beginning balance at Dec. 31, 2022	$ 145,066	$ 206	$ (5,017)	$ 433,586	$ (281,226)	$ (2,483)
Stock issued upon option exercise and vesting of restricted stock units (in shares)		375
Stock issued upon option exercise and vesting of restricted and performance stock units	1,988	$ 4		1,984
Share based compensation	1,337			1,337
Net loss	339				339
Other comprehensive loss	481					481
Ending balance (in shares) at Mar. 31, 2023		20,619
Ending balance at Mar. 31, 2023	149,211	$ 210	(5,017)	436,907	(280,887)	(2,002)
Beginning balance (in shares) at Dec. 31, 2022		20,244
Beginning balance at Dec. 31, 2022	$ 145,066	$ 206	(5,017)	433,586	(281,226)	(2,483)
Stock issued upon option exercise and vesting of restricted stock units (in shares)	283
Net loss	$ (3,426)
Ending balance (in shares) at Jun. 30, 2023		20,705
Ending balance at Jun. 30, 2023	146,814	$ 211	(5,017)	438,767	(284,652)	(2,495)
Beginning balance (in shares) at Mar. 31, 2023		20,619
Beginning balance at Mar. 31, 2023	$ 149,211	$ 210	(5,017)	436,907	(280,887)	(2,002)
Stock issued upon option exercise and vesting of restricted stock units (in shares)	277	40
Stock issued upon option exercise and vesting of restricted and performance stock units	$ 42	$ 0		42
Stock Issued During Period, Value, Employee Stock Purchase Plan	237	$ 1		236
Share based compensation	1,582			1,582
Net loss	(3,765)				(3,765)
Other comprehensive loss	(493)					(493)
Ending balance (in shares) at Jun. 30, 2023		20,705
Ending balance at Jun. 30, 2023	146,814	$ 211	(5,017)	438,767	(284,652)	(2,495)
Stock issued, ESPP (in shares)		46
Beginning balance (in shares) at Dec. 31, 2023		24,998
Beginning balance at Dec. 31, 2023	191,655	$ 254	(5,017)	487,973	(290,440)	(1,115)
Stock issued upon option exercise and vesting of restricted stock units (in shares)		301
Stock issued upon option exercise and vesting of restricted and performance stock units	176	$ 3		173
Stock issued upon acquisition	4,494	5		4,489
Share based compensation	1,902			1,902
Treasury Stock, Retired, Cost Method, Amount	0	$ (4)	5,017		(5,013)
Net loss	(308)				(308)
Other comprehensive loss	(244)					(244)
Ending balance (in shares) at Mar. 31, 2024		25,749
Ending balance at Mar. 31, 2024	197,675	$ 258	0	494,537	(295,761)	(1,359)
Stock issued upon acquisition (in Shares)		450
Beginning balance (in shares) at Dec. 31, 2023		24,998
Beginning balance at Dec. 31, 2023	$ 191,655	$ 254	(5,017)	487,973	(290,440)	(1,115)
Stock issued upon option exercise and vesting of restricted stock units (in shares)	35
Net loss	$ (4,668)
Ending balance (in shares) at Jun. 30, 2024		25,918
Ending balance at Jun. 30, 2024	195,531	$ 259	0	496,743	(300,121)	(1,350)
Beginning balance (in shares) at Mar. 31, 2024		25,749
Beginning balance at Mar. 31, 2024	$ 197,675	$ 258	0	494,537	(295,761)	(1,359)
Stock issued upon option exercise and vesting of restricted stock units (in shares)	9	58
Stock issued upon option exercise and vesting of restricted and performance stock units	$ 63	$ 0		63
Stock Issued During Period, Value, Employee Stock Purchase Plan	333	1		332
Stock issued upon acquisition	323	$ 0		323
Share based compensation	1,488			1,488
Net loss	(4,360)				(4,360)
Other comprehensive loss	9					9
Ending balance (in shares) at Jun. 30, 2024		25,918
Ending balance at Jun. 30, 2024	$ 195,531	$ 259	$ 0	$ 496,743	$ (300,121)	$ (1,350)
Stock issued upon acquisition (in Shares)		50
Stock issued, ESPP (in shares)		61

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities:
Net loss	$ (4,668)	$ (3,426)
Adjustments to reconcile loss to net cash (used) in provided by operations:
Depreciation and amortization	10,359	9,675
Amortization of operating lease assets	677	775
Amortization of debt financing costs and discount	302	355
Non-cash interest expense	0	1,431
Net accretion of discounts on available-for-sale securities	(170)	(31)
Provision for expected losses	107	1,873
Provision for deferred income taxes	255	86
Net realized gains on sales of available-for-sale securities	(1,294)	(1,024)
Share-based compensation	3,390	2,919
Loss on disposals of long-term assets	0	92
Change in fair value of contingent purchase consideration	0	(69)
Changes in operating assets and liabilities:
Accounts receivable	(2,178)	(6,379)
Inventory	(108)	118
Prepaid expenses and other assets	(1,636)	4,520
Operating lease right-of-use assets	98	189
Accounts payable	(1,330)	(830)
Accrued expenses and other long-term obligations	(1,858)	928
Operating lease liabilities	(374)	(485)
Deferred revenue	(3,291)	(4,621)
Net cash (used in) provided by operating activities	(1,719)	6,096
Cash flows from investing activities:
Acquisition of intangible asset	(4,097)	0
Purchases of property and equipment	(375)	(1,020)
Software capitalization costs	(5,042)	(3,301)
Purchases of available-for-sale securities	(6,462)	(18,885)
Proceeds from sales and maturities of available-for-sale securities	8,617	5,940
Net cash used in investing activities	(7,359)	(17,266)
Cash flows from financing activities:
Payments of notes payable	0	(643)
Payments made on amounts due for the acquisition of intangible assets	(236)	0
Net proceeds from issuance of common stock	572	2,266
Net change in client fund obligations	(28,225)	(17,225)
Net cash used in financing activities	(27,935)	(15,602)
Net decrease in cash and cash equivalents	(37,013)	(26,772)
Cash and cash equivalents, beginning of period	177,622	164,042
Cash and cash equivalents, end of period	140,609	137,270
Cash and cash equivalents	20,736	21,613
Cash and cash equivalents held to satisfy client funds obligations	119,873	115,657
Total cash and cash equivalents	140,609	137,270
Supplemental information:
Cash paid for interest	0	2,119
Cash paid for income taxes	0	466
Acquisition of intangible assets	5,450	954
Notes payable issued for acquisitions	1,423	0
Other Significant Noncash Transaction, Value of Consideration Given	4,863	0
Payments of Stock Issuance Costs	$ (46)	$ 0

THE COMPANY AND BASIS OF PRESEN

THE COMPANY AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies	THE COMPANY AND BASIS OF PRESENTATION Asure Software, Inc. (“Asure”, the “Company”, “we” and “our”), a Delaware corporation, is a provider of cloud-based Human Capital Management (“HCM”) software solutions delivered as Software-as-a-Service (“SaaS”) for small and medium-sized businesses (“SMBs”). We offer human resources (“HR”) tools necessary to build a thriving workforce, provide the resources to stay compliant with dynamic federal, state, and local tax jurisdictions and their respective labor laws, freeing cash flows so SMBs can spend their financial capital on growing their businesses rather than administrative overhead that can impede growth. Our solutions also provide new ways for employers to connect with their employees in order to enhance their relationships with their talent. Asure’s HCM suite (“Asure HCM”) includes Payroll & Tax solutions, HR compliance and services, Time & Attendance software and data integrations that enable employers and their employees to enhance efficiencies and take advantage of value-added solutions, which we refer to as AsureMarketplace™. AsureMarketplace™ automates interactions between our HCM systems with third-party providers to enhance efficiency, improve accuracy and to extend the range of services offered to employers and their employees. Our approach to HR compliance services leverages technology and on-demand content to enhance scalability and efficiency while prioritizing client interactions. We offer our services directly and indirectly through our network of reseller partners. We strive to be the most trusted HCM resource to SMBs. We target less densely populated U.S. metropolitan cities where fewer of our competitors have a presence. Our solutions solve three primary challenges that prevent businesses from growing: HR complexity, allocation of human and financial capital, and the ability to build great teams. We have and will continue to invest in research and development to expand our solutions. O ur solutions reduce the administrative burden on employers and increase employee productivity while managing the employment lifecycle. The Asure HCM suite includes five product lines: Asure Payroll & Tax, Asure Tax Management Solutions, Asure Time & Attendance, Asure HR Compliance, and AsureMarketplace™. We develop, market, sell and support our offerings nationwide through our principal office in Austin, Texas and from our processing hubs in Alabama, California, Florida, New Jersey, New York, Ohio, Tennessee, and Vermont. We have prepared the accompanying unaudited Condensed Consolidated Financial Statements in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”) and accordingly, they do not include all information and footnotes required under U.S. generally accepted accounting principles (“U.S. GAAP”) for complete financial statements. In the opinion of management, these interim financial statements contain all adjustments, consisting of normal, recurring adjustments, necessary for a fair presentation of our financial position as of June 30, 2024, comprehensive loss and changes in stockholders’ equity for the three and six months ended June 30, 2024 and June 30, 2023, and cash flows for the six months ended June 30, 2024 and June 30, 2023. Certain amounts in the prior period financial statements have been reclassified to conform to the presentation of the current period financial statements. These reclassifications had no effect on the consolidated financial position or consolidated results of operations of the Company.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	SIGNIFICANT ACCOUNTING POLICIES USE OF ESTIMATES Preparation of the Condensed Consolidated Financial Statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of the assets and liabilities, the disclosure of contingent assets and liabilities at the date of the Condensed Consolidated Financial Statements and the reported amounts of revenues and expenses during the reporting period. These estimates are subjective in nature and involve judgments. The more significant estimates made by management include the valuation allowance for the gross deferred tax assets, the determination of the fair value of its long-lived assets, and the fair value of assets acquired, and liabilities assumed during acquisitions. We base our estimates on historical experience and on various other assumptions management believes reasonable under the given circumstances. These estimates could be materially different under different conditions and assumptions. CASH AND CASH EQUIVALENTS We consider all highly liquid investments with an original maturity of 90 days or less at the time of purchase to be cash equivalents. Cash equivalents include investments in an institutional money market fund, which invests in U.S. Treasury bills, notes and bonds, and/or repurchase agreements, backed by such obligations. Carrying value approximates fair value. RECENT ACCOUNTING PRONOUNCEMENTS In December 2023, the FASB issued ASU No. 2023-09, Improvements to Income Tax Disclosures (Topic 740), which requires companies to disaggregate information about their effective tax rate reconciliation as well as information on income taxes paid. The standard applies to all entities subject to income taxes. The standard becomes effective for public entities for annual periods beginning after December 15, 2024. We are currently evaluating this standard and the potential effects of these changes to our consolidated financial statements and will adopt this new standard in the fiscal year beginning January 1, 2025. In November 2023 , the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses for interim and annual periods. In addition, the standard requires public entities that have a single reportable segment to provide all the disclosures required by the standard and all existing segment disclosures in Topic 280. The standard is effective for fiscal years beginning after December 15, 2023, and for interim periods within fiscal years beginning after December 15, 2024. We are currently evaluating this standard and the potential effects of these changes to our consolidated financial statements and will adopt this new standard in the fiscal year ending December 31, 2024. ACCUMULATED OTHER COMPREHENSIVE LOSS As of June 30, 2024 and December 31, 2023, accumulated other comprehensive loss consisted of net unrealized gains and losses on available-for-sale securities.

BUSINESS COMBINATIONS AND ASSET

BUSINESS COMBINATIONS AND ASSET ACQUISITIONS	6 Months Ended
	Jun. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
BUSINESS COMBINATIONS AND ASSET ACQUISITIONS	BUSINESS COMBINATIONS AND ASSET ACQUISITIONS 2024 Effective April 30, 2024, we acquired certain assets of an Ohio based reseller partner, which were used to provide payroll processing services. The aggregate purchase price paid for the acquisition of these assets was $3,000, consisting of $2,300 paid in cash on hand, and $700 in the form of a promissory note, plus 50 shares of Asure common stock. The acquired customer relationships are recorded as an intangible asset and are being amortized on a straight-line basis over eight years. As of June 30, 2024, the promissory note had an outstanding principal balance of $700 and matures on October 30, 2025. Effective February 22, 2024, we acquired certain assets of a payroll processing and benefits brokerage servicer based in New Jersey. The aggregate purchase price paid for the acquisition of these assets was $6,000, consisting of $500 paid in cash on hand, 450 shares of Asure common stock, having an agreed value of $4,500, and the remaining $1,000 in the form of a promissory note. The acquired customer relationships are recorded as an intangible asset and are being amortized on a straight-line basis over eight years. As of June 30, 2024, the promissory note had an outstanding principal balance of $963 and matures on February 22, 2026. 2023 Effective October 1, 2023, we acquired certain assets of an Alabama based reseller partner, which were used to provide payroll processing services. The aggregate purchase price paid for these assets was $8,391, consisting of $6,891 in cash of which $6,545 was paid at closing and the delivery of a promissory note in the amount of $1,500. The acquired customer relationships are recorded as an intangible asset and are being amortized on a straight-line basis over eight years. As of June 30, 2024, the promissory note had an outstanding principal balance of $1,500 and matures on October 1, 2025.

INVESTMENTS AND FAIR VALUE MEAS

INVESTMENTS AND FAIR VALUE MEASUREMENTS	6 Months Ended
	Jun. 30, 2024
Fair Value Disclosures [Abstract]
INVESTMENTS AND FAIR VALUE MEASUREMENT	INVESTMENTS AND FAIR VALUE MEASUREMENTS Accounting Standards Codification (ASC) 820 “Fair Value Measurement” (ASC 820) defines fair value, establishes a framework for measuring fair value under U.S. GAAP and enhances disclosures about fair value measurements. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. ASC 820 describes a fair value hierarchy based on the following three levels of inputs that may be used to measure fair value, of which the first two are considered observable and the last unobservable: Level 1: Quoted prices in active markets for identical assets or liabilities; Level 2: Quoted prices in active markets for similar assets or liabilities; quoted prices in markets that are not active for identical or similar assets or liabilities; and model-driven valuations whose significant inputs are observable; and Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The following table presents the fair value hierarchy for our financial assets and liabilities measured at fair value on a recurring basis for the periods presented below (in thousands): Total Carrying Value Level 1 Level 2 Level 3 June 30, 2024 Assets: Funds held for clients Money market funds $ 4,411 $ 4,411 $ — $ — Available-for-sale securities 70,565 — 70,565 — Total $ 74,976 $ 4,411 $ 70,565 $ — December 31, 2023 Assets: Funds held for clients Money market funds $ 3,431 $ 3,431 $ — $ — Available-for-sale securities 71,770 — 71,770 — Total $ 75,201 $ 3,431 $ 71,770 $ — Cash equivalents and investments classified as available-for-sale within funds held for clients consisted of the following for the periods presented below (in thousands): Amortized Gross Unrealized Gains (1) Gross Unrealized Losses (1) Aggregate June 30, 2024 Cash equivalents $ 4,422 $ — $ (11) $ 4,411 Available-for-sale securities: Certificates of deposit 739 1 — 740 Corporate debt securities 64,524 85 (1,185) 63,424 Municipal bonds 4,231 — (203) 4,028 U.S. Government agency securities 2,410 — (37) 2,373 Total available-for-sale securities 71,904 86 (1,425) 70,565 Total (2) $ 76,326 $ 86 $ (1,436) $ 74,976 December 31, 2023 Cash equivalents $ 3,447 $ — $ (16) $ 3,431 Available-for-sale securities: Certificates of deposit 845 2 (1) 846 Corporate debt securities 67,277 258 (1,090) 66,445 Municipal bonds 4,251 — (239) 4,012 U.S. Government agency securities 500 — (33) 467 Total available-for-sale securities 72,873 260 (1,363) 71,770 Total (2) $ 76,320 $ 260 $ (1,379) $ 75,201 (1) Unrealized gains and losses on available-for-sale securities are included as a component of comprehensive loss. As of June 30, 2024 and December 31, 2023, there were 22 and 54 securities, respectively, in an unrealized gain position and there were 148 and 113 securities in an unrealized loss position, respectively. As of June 30, 2024, these unrealized losses were less than $56 individually and $1,425 in the aggregate. As of December 31, 2023, these unrealized losses were less than $61 individually and $1,363 in the aggregate. We invest in high quality securities with roughly 70% of our portfolio made up of A ratings and above with unrealized losses primarily attributable to macroeconomic factors rather than credit related. These securities have not been in a continuous unrealized gain or loss position for more than 12 months. We do not intend to sell these investments and we do not expect to sell these investments before recovery of their amortized cost basis, which may be at maturity. We review our investments to identify and evaluate investments that indicate possible credit losses. Factors considered in determining whether a loss is a credit loss include the length of time and extent to which fair value has been less than the cost basis, the credit rating of the investment, and our intent and ability to hold the investment for a period of time sufficient to allow for any anticipated recovery in market value. (2) At June 30, 2024 and December 31, 2023, none of these securities were classified as cash and cash equivalents on the accompanying Condensed Consolidated Balance Sheets. Funds held for clients represent assets that the Company has classified for use solely for the purposes of satisfying the obligations to remit funds relating to the Company’s payroll and payroll tax filing services, which are classified as client funds obligations on our Condensed Consolidated Balance Sheets. Funds held for clients have been invested in the following categories for the periods presented below (in thousands): June 30, 2024 December 31, 2023 Cash and cash equivalents held to satisfy client funds obligations $ 119,873 $ 147,305 Short-term marketable securities held to satisfy client funds obligations 11,420 10,042 Long-term marketable securities held to satisfy client funds obligations 59,145 61,728 Total funds held for clients $ 190,438 $ 219,075 Expected maturities of available-for-sale securities are as follows for the period presented below (in thousands): June 30, 2024 One year or less $ 11,420 After one year through five years 59,145 Total $ 70,565

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	GOODWILL AND OTHER INTANGIBLE ASSETS December 31, 2023 Acquisitions June 30, 2024 Goodwill $ 86,011 $ — $ 86,011 We believe significant synergies are expected to arise from our strategic acquisitions and their assembled work forces. This factor contributed to a purchase price that was in excess of the fair value of the net assets acquired and, as a result, we recorded goodwill for each acquisition. A portion of acquired goodwill will be amortizable for tax purposes. As of June 30, 2024, there has been no impairment of goodwill based on the qualitative assessments performed by the Company. Gross Intangible Assets December 31, 2023 Acquisitions June 30, 2024 Customer relationships $ 127,843 $ 15,833 $ 143,676 Developed technology 12,001 — 12,001 Trade names 880 — 880 Non-compete agreements 1,032 — 1,032 Total $ 141,756 $ 15,833 $ 157,589 The gross carrying amount and accumulated amortization of our intangible assets are as follows for the periods presented below (in thousands, except weighted average periods): Weighted Average Gross Accumulated Net June 30, 2024 Customer relationships 8.6 $ 143,676 $ (74,674) $ 69,002 Developed technology 6.9 12,001 (10,781) 1,220 Trade names 4.3 880 (880) — Non-compete agreements 5.2 1,032 (935) 97 8.4 $ 157,589 $ (87,270) $ 70,319 December 31, 2023 Customer relationships 8.5 $ 127,843 $ (67,165) $ 60,678 Developed technology 6.9 12,001 (10,701) 1,300 Trade names 4.3 880 (880) — Non-compete agreements 5.2 1,032 (928) 104 8.3 $ 141,756 $ (79,674) $ 62,082 We record amortization expenses using the straight-line method over the estimated useful lives of the intangible assets, as noted above. Amortization expenses recorded in Operating Expenses were $7,495 and $6,596 for the six months ended June 30, 2024 and 2023, respectively. Amortization expenses recorded in Cost of Sales were $100 and $318 for the six months ended June 30, 2024 and 2023, respectively. There was no impairment of intangibles during the six months ended June 30, 2024 based on the qualitative assessment performed by the Company. However, if market, political and other conditions over which we have no control continue to affect the capital markets and our stock price declines, we may experience an impairment of our intangibles in future quarters. The following table summarizes the future estimated amortization expense relating to our intangible assets for the period presented below (in thousands): June 30, 2024 2024 $ 8,255 2025 15,724 2026 12,609 2027 10,415 2028 8,969 2029 7,126 Thereafter 7,221 $ 70,319

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTES PAYABLE The following table summarizes our outstanding debt as of the dates indicated (in thousands): Maturity Cash Interest Rate June 30, 2024 December 31, 2023 Notes Payable – Acquisitions (1) 10/01/25 - 9/30/26 2.00% - 5.00% $ 7,363 $ 5,700 Gross Notes Payable $ 7,363 $ 5,700 (1) See Note 3 — Business Combinations and Asset Acquisitions and Notes Payable - Acquisitions section below for further discussion regarding the notes payable related to acquisitions. The following table summarizes the debt issuance costs as of the dates indicated (in thousands): Gross Notes Payable Unamortized Debt Discount Net Notes Payable June 30, 2024 Current portion of notes payable $ 420 $ (402) $ 18 Notes payable, net of current portion 6,943 (958) 5,985 Total $ 7,363 $ (1,360) $ 6,003 December 31, 2023 Current portion of notes payable $ 420 $ (393) $ 27 Notes payable, net of current portion 5,280 (998) 4,282 Total $ 5,700 $ (1,391) $ 4,309 The following table summarizes the future principal payments related to our outstanding debt for the period presented below (in thousands): June 30, 2024 2024 $ 420 2025 2,578 2026 4,365 Total $ 7,363 Notes Payable - Acquisitions In April 2024, we acquired certain assets of an Ohio based reseller partner, which were used to provide payroll processing services. In connection with the acquisition that took place, we delivered a promissory note to the seller. As of June 30, 2024, the promissory note had an outstanding principal balance of $700 and matures on October 30, 2025. In February 2024, we acquired certain assets of a payroll processing and benefits brokerage servicer based in New Jersey. In connection with the acquisition that took place, we delivered a promissory note to the seller. As of June 30, 2024, the promissory note had an outstanding principal balance of $963 and matures on February 22, 2026. In October 2023, we acquired certain assets of an Alabama based reseller partner, which were used to provide payroll processing services. In connection with the acquisition that took place, we delivered a promissory note to the seller. As of June 30, 2024, the promissory note had an outstanding principal balance of $1,500 and matures on October 1, 2025. In April 2023, we calculated the final contingent consideration due in connection with the acquisition of a payroll business in September 2021. As a result, the fair value of the contingent consideration of $587 was added as an increase to the principal balance due on the promissory note. As of June 30, 2024, the promissory note had an outstanding principal balance of $4,200. See Note 3 — Business Combinations and Asset Acquisitions and Note 11 — Subsequent Events for further discussion regarding the issuance of notes payable related to acquisitions. Senior Credit Facility with Structural Capital Investments III, LP On September 12, 2023, we terminated the Loan and Security Agreement (the “Loan Agreement”), among the Company, Structural Capital Investments III, LP (“Structural” and together with the other lenders that were parties thereto, the “Lenders”), and Ocean II PLO LLC, as administrative and collateral agent for the Lender and repaid the outstanding balance on the secured promissory note issued under the Loan Agreement (the “Note”). In connection with the termination, the Company paid the Agent for the benefit of the Lenders an aggregate amount of $30,927 (the “Payoff Amount”) in full payment of our outstanding obligations under the Loan Agreement. The Payoff Amount represented $30,617 of outstanding principal and interest on the unpaid principal balance, a 1.0% prepayment fee in the amount of $306 and $5 for the accrued non-utilization fee and lender expenses associated with the extinguishment. As of June 30, 2024, there are no further amounts due or owing under the Facility. On August 7, 2023, we entered into an amendment to the Loan Agreement, whereby the Final Payment Fee (as defined in the Loan Agreement) was settled for $1,677 (the “Settled Amount”), which was paid on August 7, 2023. The Final Payment Fee was originally equal to 1.0% of the increase in our market capitalization since September 10, 2021, and was due upon payment in full of the obligations under the Loan Agreement. We also paid the Lenders a breakup fee equal to $250.

CONTRACTS WITH CUSTOMERS AND RE

CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION	6 Months Ended
	Jun. 30, 2024
Revenue from Contract with Customer [Abstract]
CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION	CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION Receivables Receivables from contracts with customers, net of allowance for credit losses of $5,469, w ere $16,273 at June 30, 2024. Receivables from contracts with customers, net of allowance for credit losses of $4,787, were $14,202 at December 31, 2023. We had a provision for expected losses of $107, write-offs charged against the allowance for credit losses of $5, and recoveries on previously written off receivables of $580 during the six months ended June 30, 2024. No customer represented more than 10% of our net accounts receivable balance as of June 30, 2024 and December 31, 2023, respectively. Deferred Commissions Deferred commission costs from contracts with customers w ere $11,477 and $10,302 at June 30, 2024 and December 31, 2023 , respectively. The amount of amortization recognized for the three and six months ended June 30, 2024 was $565 and $1,191 , respectively, and for the three and six months ended June 30, 2023 was $650 and $1,147 , respectively. The increase in amortization during the six months ended June 30, 2024 is primarily due to an increased focus on sales of recurring revenue streams in the prior year that are now being amortized. Deferred Revenue During the three and six months ended June 30, 2024 , revenue of $888 and $6,007, respectively, an d during the three and six months ended June 30, 2023, revenue of $170 and $5,783, respectively, was recognized from the deferred revenue balance at the beginning of each period. Transaction Price Allocated to the Remaining Performance Obligations As of June 30, 2024, approximately $49,159 of revenue is expected to be recognized from remaining performance obligations. We expect to recognize revenue on approximately 37% of these remaining performance obligations over the next 12 months, with the balance recognized thereafter. These amounts exclude remaining performance obligations related to contracts for professional services for tax and payroll offerings whose remaining contractual term is less than one year as of June 30, 2024. During the three months ended June 30, 2024, a multi-year license arrangement was finalized primarily driving the increase in our deferred revenue balances as of June 30, 2024 when compared to December 31, 2023. The arrangement is also driving the decrease in our transaction price estimated to be recognized during the next 12 months from 87% as of December 31, 2023 to 37% as of June 30, 2024. Revenue Concentration During the six months ended June 30, 2024 and 2023, there were no customers that individually represented 10% or more of consolidated revenue.

LEASES

LEASES	6 Months Ended
	Jun. 30, 2024
Leases [Abstract]
LEASES	LEASES We have entered into office space lease agreements, which qualify as operating leases under ASU No. 2016-02, “Leases (Topic 842)”. Under such leases, the lessors receive annual minimum (base) rent. The leases have original terms (excluding extension options) ranging from one year to eight years. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. We record base rent expense under the straight-line method over the term of the lease. In the accompanying Condensed Consolidated Statements of Comprehensive Loss, rent expense is included in operating expenses under general and administrative expenses. The components of the rent expense are as follows for the periods presented below (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Operating lease cost $ 507 $ 884 $ 953 $ 1,415 Sublease income — (4) (4) (9) Net rent expense $ 507 $ 880 $ 949 $ 1,406 For purposes of calculating the operating lease assets and lease liabilities, extension options are not included in the lease term unless it is reasonably certain we will exercise the option, or the lessor has the sole ability to exercise the option. The weighted average discount rate of our operating leases is 10% as of June 30, 2024 and December 31, 2023. The weighted average remaining lease term is four years and five years as of June 30, 2024 and December 31, 2023, respectively. Supplemental cash flow information related to operating leases are as follows for the periods presented below (in thousands): Six Months Ended June 30, 2024 2023 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases $ 1,022 $ 1,439 Future minimum commitments over the life of all operating leases, which exclude variable rent payments, are as follows for the period presented below (in thousands): June 30, 2024 2024 $ 1,030 2025 1,720 2026 1,244 2027 1,028 2028 1,023 2029 683 Thereafter 233 Total minimum lease payments 6,961 Less: imputed interest (1,395) Total lease liabilities $ 5,566

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	6 Months Ended
	Jun. 30, 2024
Share-Based Payment Arrangement [Abstract]
SHARE-BASED COMPENSATION	SHARE-BASED COMPENSATION We have one active equity plan, the 2018 Incentive Award Plan (the “2018 Plan”). The 2018 Plan, approved by our stockholders, replaced our 2009 Equity Incentive Plan, as amended (the “2009 Plan”); however, the terms and conditions of the 2009 Plan will continue to govern any outstanding awards granted thereunder. The number of shares reserved for issuance under the 2018 Plan is 4,350 shares. We have an aggregate of 2,531 options, restricted stock units (“RSUs”) and performance stock units (“PSUs”) granted and outstanding pursuant to the 2018 Plan as of June 30, 2024. As of June 30, 2024, the number of shares available for future grant under the 2018 Plan is 1,063. Share based compensation for our stock option plans for the three and six months ended June 30, 2024 was $1,488 and $3,390 , respectively, and for the three and six months ended June 30, 2023 was $1,337 and $2,919 , respectively . Issuance of common stock related to the exercise of stock options, the vesting of restricted stock units, and the vesting of restricted stock units converted from performance stock units are as follows for the period presented below (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Common stock issued - options 9 277 35 283 Common stock issued - RSU 49 98 215 125 Common stock issued - PSU — — 109 — Effective January 1, 2024, the Compensation Committee of the Board of Directors (the “Compensation Committee”) approved the grant of PSUs pursuant to a PSU Award Grant Notice and PSU Award Agreement (the “2024 PSU Award Agreement”) under the 2018 Plan to our executive officers payable in the form of RSUs. The number of RSUs into which the PSUs convert for each executive officer is a sliding scale between 0% to 200% of the target amount based on the Company’s achievement of certain performance metrics tied to the Company’s recurring revenue and gross profit for 2024. Effective January 1, 2023, the Compensation Committee approved the grant of PSUs pursuant to a PSU Award Grant Notice and PSU Award Agreement (the “2023 PSU Award Agreement”) under the 2018 Plan to our executive officers payable in the form of RSUs. The number of RSUs into which the PSUs converted for each executive officer was a sliding scale between 0% to 200% of the target amount based on the Company’s achievement of certain performance metrics tied to the Company’s recurring revenue and gross profit for 2023. On February 26, 2024, the PSUs converted to RSUs at 200% of target based on the achievement of set performance metrics, and we paid out a total of 325 RSUs to our executive officers.

NET LOSS PER SHARE

NET LOSS PER SHARE	6 Months Ended
	Jun. 30, 2024
Earnings Per Share [Abstract]
NET LOSS PER SHARE	NET LOSS PER SHARE We compute net income or loss per share based on the weighted average number of common shares outstanding for the period. Diluted net income per share reflects the maximum dilution that would have resulted from incremental common shares issuable upon the exercise of stock options or vesting of RSUs and in some cases PSUs. In periods of net income, we compute the adjustment to the denominator of our dilutive net earnings per share calculation to include these stock options, RSUs, and PSUs, as applicable, using the treasury stock method. Regardless of the period resulting in net income or net loss, we exclude the adjustment to the denominator of our dilutive net loss per share calculation to the extent that they are anti-dilutive. The following table sets forth the computation of basic and diluted net loss per common share for the periods presented below (in thousands, except per share amounts): Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Basic: Net loss $ (4,360) $ (3,765) $ (4,668) $ (3,426) Weighted-average shares of common stock outstanding 25,840 20,651 25,587 20,500 Basic loss per share $ (0.17) $ (0.18) $ (0.18) $ (0.17) Diluted: Net loss $ (4,360) $ (3,765) $ (4,668) $ (3,426) Weighted-average shares of common stock outstanding 25,840 20,651 25,587 20,500 Diluted loss per share $ (0.17) $ (0.18) $ (0.18) $ (0.17)

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On July 11, 2024, we acquired certain assets of an applicant tracking technology company, which were used to provide hiring solutions to small and medium-sized businesses

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023
Pay vs Performance Disclosure
Net loss	$ (4,360)	$ (308)	$ (3,765)	$ 339	$ (4,668)	$ (3,426)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Jun. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policy)	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
Use of Estimates	USE OF ESTIMATES Preparation of the Condensed Consolidated Financial Statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of the assets and liabilities, the disclosure of contingent assets and liabilities at the date of the Condensed Consolidated Financial Statements and the reported amounts of revenues and expenses during the reporting period. These estimates are subjective in nature and involve judgments. The more significant estimates made by management include the valuation allowance for the gross deferred tax assets, the determination of the fair value of its long-lived assets, and the fair value of assets acquired, and liabilities assumed during acquisitions. We base our estimates on historical experience and on various other assumptions management believes reasonable under the given circumstances. These estimates could be materially different under different conditions and assumptions.
Cash, Cash Equivalents, and Restricted Cash	CASH AND CASH EQUIVALENTS
Recent Accounting Pronouncements	RECENT ACCOUNTING PRONOUNCEMENTS In December 2023, the FASB issued ASU No. 2023-09, Improvements to Income Tax Disclosures (Topic 740), which requires companies to disaggregate information about their effective tax rate reconciliation as well as information on income taxes paid. The standard applies to all entities subject to income taxes. The standard becomes effective for public entities for annual periods beginning after December 15, 2024. We are currently evaluating this standard and the potential effects of these changes to our consolidated financial statements and will adopt this new standard in the fiscal year beginning January 1, 2025. In November 2023 , the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses for interim and annual periods. In addition, the standard requires public entities that have a single reportable segment to provide all the disclosures required by the standard and all existing segment disclosures in Topic 280. The standard is effective for fiscal years beginning after December 15, 2023, and for interim periods within fiscal years beginning after December 15, 2024. We are currently evaluating this standard and the potential effects of these changes to our consolidated financial statements and will adopt this new standard in the fiscal year ending December 31, 2024.
Accumulated Other Comprehensive Loss	ACCUMULATED OTHER COMPREHENSIVE LOSS As of June 30, 2024 and December 31, 2023, accumulated other comprehensive loss consisted of net unrealized gains and losses on available-for-sale securities.
Fair Value of Financial Instruments, Policy	Accounting Standards Codification (ASC) 820 “Fair Value Measurement” (ASC 820) defines fair value, establishes a framework for measuring fair value under U.S. GAAP and enhances disclosures about fair value measurements. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. ASC 820 describes a fair value hierarchy based on the following three levels of inputs that may be used to measure fair value, of which the first two are considered observable and the last unobservable: Level 1: Quoted prices in active markets for identical assets or liabilities; Level 2: Quoted prices in active markets for similar assets or liabilities; quoted prices in markets that are not active for identical or similar assets or liabilities; and model-driven valuations whose significant inputs are observable; and Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

INVESTMENTS AND FAIR VALUE ME_2

INVESTMENTS AND FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Jun. 30, 2024
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following table presents the fair value hierarchy for our financial assets and liabilities measured at fair value on a recurring basis for the periods presented below (in thousands): Total Carrying Value Level 1 Level 2 Level 3 June 30, 2024 Assets: Funds held for clients Money market funds $ 4,411 $ 4,411 $ — $ — Available-for-sale securities 70,565 — 70,565 — Total $ 74,976 $ 4,411 $ 70,565 $ — December 31, 2023 Assets: Funds held for clients Money market funds $ 3,431 $ 3,431 $ — $ — Available-for-sale securities 71,770 — 71,770 — Total $ 75,201 $ 3,431 $ 71,770 $ —
Debt Securities, Available-for-sale	Cash equivalents and investments classified as available-for-sale within funds held for clients consisted of the following for the periods presented below (in thousands): Amortized Gross Unrealized Gains (1) Gross Unrealized Losses (1) Aggregate June 30, 2024 Cash equivalents $ 4,422 $ — $ (11) $ 4,411 Available-for-sale securities: Certificates of deposit 739 1 — 740 Corporate debt securities 64,524 85 (1,185) 63,424 Municipal bonds 4,231 — (203) 4,028 U.S. Government agency securities 2,410 — (37) 2,373 Total available-for-sale securities 71,904 86 (1,425) 70,565 Total (2) $ 76,326 $ 86 $ (1,436) $ 74,976 December 31, 2023 Cash equivalents $ 3,447 $ — $ (16) $ 3,431 Available-for-sale securities: Certificates of deposit 845 2 (1) 846 Corporate debt securities 67,277 258 (1,090) 66,445 Municipal bonds 4,251 — (239) 4,012 U.S. Government agency securities 500 — (33) 467 Total available-for-sale securities 72,873 260 (1,363) 71,770 Total (2) $ 76,320 $ 260 $ (1,379) $ 75,201 (1) Unrealized gains and losses on available-for-sale securities are included as a component of comprehensive loss. As of June 30, 2024 and December 31, 2023, there were 22 and 54 securities, respectively, in an unrealized gain position and there were 148 and 113 securities in an unrealized loss position, respectively. As of June 30, 2024, these unrealized losses were less than $56 individually and $1,425 in the aggregate. As of December 31, 2023, these unrealized losses were less than $61 individually and $1,363 in the aggregate. We invest in high quality securities with roughly 70% of our portfolio made up of A ratings and above with unrealized losses primarily attributable to macroeconomic factors rather than credit related. These securities have not been in a continuous unrealized gain or loss position for more than 12 months. We do not intend to sell these investments and we do not expect to sell these investments before recovery of their amortized cost basis, which may be at maturity. We review our investments to identify and evaluate investments that indicate possible credit losses. Factors considered in determining whether a loss is a credit loss include the length of time and extent to which fair value has been less than the cost basis, the credit rating of the investment, and our intent and ability to hold the investment for a period of time sufficient to allow for any anticipated recovery in market value. (2) At June 30, 2024 and December 31, 2023, none of these securities were classified as cash and cash equivalents on the accompanying Condensed Consolidated Balance Sheets. Funds held for clients have been invested in the following categories for the periods presented below (in thousands): June 30, 2024 December 31, 2023 Cash and cash equivalents held to satisfy client funds obligations $ 119,873 $ 147,305 Short-term marketable securities held to satisfy client funds obligations 11,420 10,042 Long-term marketable securities held to satisfy client funds obligations 59,145 61,728 Total funds held for clients $ 190,438 $ 219,075
Investments Classified by Contractual Maturity Date	Expected maturities of available-for-sale securities are as follows for the period presented below (in thousands): June 30, 2024 One year or less $ 11,420 After one year through five years 59,145 Total $ 70,565

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill [Table Text Block]	December 31, 2023 Acquisitions June 30, 2024 Goodwill $ 86,011 $ — $ 86,011
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Gross Intangible Assets December 31, 2023 Acquisitions June 30, 2024 Customer relationships $ 127,843 $ 15,833 $ 143,676 Developed technology 12,001 — 12,001 Trade names 880 — 880 Non-compete agreements 1,032 — 1,032 Total $ 141,756 $ 15,833 $ 157,589 The gross carrying amount and accumulated amortization of our intangible assets are as follows for the periods presented below (in thousands, except weighted average periods): Weighted Average Gross Accumulated Net June 30, 2024 Customer relationships 8.6 $ 143,676 $ (74,674) $ 69,002 Developed technology 6.9 12,001 (10,781) 1,220 Trade names 4.3 880 (880) — Non-compete agreements 5.2 1,032 (935) 97 8.4 $ 157,589 $ (87,270) $ 70,319 December 31, 2023 Customer relationships 8.5 $ 127,843 $ (67,165) $ 60,678 Developed technology 6.9 12,001 (10,701) 1,300 Trade names 4.3 880 (880) — Non-compete agreements 5.2 1,032 (928) 104 8.3 $ 141,756 $ (79,674) $ 62,082
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	The following table summarizes the future estimated amortization expense relating to our intangible assets for the period presented below (in thousands): June 30, 2024 2024 $ 8,255 2025 15,724 2026 12,609 2027 10,415 2028 8,969 2029 7,126 Thereafter 7,221 $ 70,319

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
Schedule of Debt [Table Text Block]	The following table summarizes our outstanding debt as of the dates indicated (in thousands): Maturity Cash Interest Rate June 30, 2024 December 31, 2023 Notes Payable – Acquisitions (1) 10/01/25 - 9/30/26 2.00% - 5.00% $ 7,363 $ 5,700 Gross Notes Payable $ 7,363 $ 5,700 (1) See Note 3 — Business Combinations and Asset Acquisitions and Notes Payable - Acquisitions section below for further discussion regarding the notes payable related to acquisitions. The following table summarizes the debt issuance costs as of the dates indicated (in thousands): Gross Notes Payable Unamortized Debt Discount Net Notes Payable June 30, 2024 Current portion of notes payable $ 420 $ (402) $ 18 Notes payable, net of current portion 6,943 (958) 5,985 Total $ 7,363 $ (1,360) $ 6,003 December 31, 2023 Current portion of notes payable $ 420 $ (393) $ 27 Notes payable, net of current portion 5,280 (998) 4,282 Total $ 5,700 $ (1,391) $ 4,309
Schedule of Maturities of Long-term Debt [Table Text Block]	The following table summarizes the future principal payments related to our outstanding debt for the period presented below (in thousands): June 30, 2024 2024 $ 420 2025 2,578 2026 4,365 Total $ 7,363

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2024
Leases [Abstract]
Lease, Cost	The components of the rent expense are as follows for the periods presented below (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Operating lease cost $ 507 $ 884 $ 953 $ 1,415 Sublease income — (4) (4) (9) Net rent expense $ 507 $ 880 $ 949 $ 1,406 Supplemental cash flow information related to operating leases are as follows for the periods presented below (in thousands): Six Months Ended June 30, 2024 2023 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases $ 1,022 $ 1,439
Lessee, Operating Lease, Liability, Maturity	Future minimum commitments over the life of all operating leases, which exclude variable rent payments, are as follows for the period presented below (in thousands): June 30, 2024 2024 $ 1,030 2025 1,720 2026 1,244 2027 1,028 2028 1,023 2029 683 Thereafter 233 Total minimum lease payments 6,961 Less: imputed interest (1,395) Total lease liabilities $ 5,566

Compensation Related Costs, Sha

Compensation Related Costs, Share Based Payments (Tables)	6 Months Ended
	Jun. 30, 2024
Share-Based Payment Arrangement [Abstract]
Disclosure of Share-Based Compensation Arrangements by Share-Based Payment Award	Issuance of common stock related to the exercise of stock options, the vesting of restricted stock units, and the vesting of restricted stock units converted from performance stock units are as follows for the period presented below (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Common stock issued - options 9 277 35 283 Common stock issued - RSU 49 98 215 125 Common stock issued - PSU — — 109 —

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2024
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table sets forth the computation of basic and diluted net loss per common share for the periods presented below (in thousands, except per share amounts): Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Basic: Net loss $ (4,360) $ (3,765) $ (4,668) $ (3,426) Weighted-average shares of common stock outstanding 25,840 20,651 25,587 20,500 Basic loss per share $ (0.17) $ (0.18) $ (0.18) $ (0.17) Diluted: Net loss $ (4,360) $ (3,765) $ (4,668) $ (3,426) Weighted-average shares of common stock outstanding 25,840 20,651 25,587 20,500 Diluted loss per share $ (0.17) $ (0.18) $ (0.18) $ (0.17)

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023
Subsidiary, Sale of Stock [Line Items]
Cash and cash equivalents	$ 20,736	$ 30,317	$ 21,613

BUSINESS COMBINATIONS AND ASS_2

BUSINESS COMBINATIONS AND ASSET ACQUISITIONS (Details) - USD ($) shares in Thousands, $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023	Apr. 30, 2024	Feb. 22, 2024	Oct. 01, 2023	Sep. 30, 2023
Asset Acquisition [Line Items]
Asset Acquisition, Contingent Consideration, Liability						$ 587
Customer relationships
Asset Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	8 years
PeopleStrategy
Asset Acquisition [Line Items]
Notes Payable	$ 963
Asset Acquisition, Consideration Transferred	6,000
Payments to Acquire Productive Assets	500
Asset Acquisition, Consideration Transferred, Equity Interest Issued and Issuable	$ 4,500
Stock issued upon acquisition (in Shares)	450
Debt Instrument, Face Amount				$ 1,000
Webb Payroll
Asset Acquisition [Line Items]
Notes Payable	$ 1,500
Asset Acquisition, Consideration Transferred		$ 8,391
Payments to Acquire Productive Assets		$ 6,891
Debt Instrument, Face Amount					$ 1,500
Payroll Select
Asset Acquisition [Line Items]
Notes Payable	700
Asset Acquisition, Consideration Transferred	3,000
Payments to Acquire Productive Assets	$ 2,300
Stock issued upon acquisition (in Shares)	50
Debt Instrument, Face Amount			$ 700

INVESTMENTS AND FAIR VALUE ME_3

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - Recurring - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Funds held for clients
Total	$ 74,976	$ 75,201
Money market funds
Funds held for clients
Funds held for clients	4,411	3,431
Available-for-sale securities
Funds held for clients
Funds held for clients	70,565	71,770
Level 1
Funds held for clients
Total	4,411	3,431
Level 1 | Money market funds
Funds held for clients
Funds held for clients	4,411	3,431
Level 1 | Available-for-sale securities
Funds held for clients
Funds held for clients	0	0
Level 2
Funds held for clients
Total	70,565	71,770
Level 2 | Money market funds
Funds held for clients
Funds held for clients	0	0
Level 2 | Available-for-sale securities
Funds held for clients
Funds held for clients	70,565	71,770
Level 3
Funds held for clients
Total	0	0
Level 3 | Money market funds
Funds held for clients
Funds held for clients	0	0
Level 3 | Available-for-sale securities
Funds held for clients
Funds held for clients	$ 0	$ 0

INVESTMENTS AND FAIR VALUE ME_4

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Debt Securities, Available-for-sale (Details) $ in Thousands	Jun. 30, 2024 USD ($) security	Dec. 31, 2023 USD ($) security
Funds Held for Clients
Funds Held For Clients, Restricted Cash, Amortized Cost	$ 4,422	$ 3,447
Funds Held For Clients, Restricted Cash and Debt Securities, Amortized Cost	76,326	76,320
Funds Held For Clients, Restricted Cash, Gross Unrealized Gains	0	0
Funds Held For Clients, Restricted Cash and Debt Securities, Gross Unrealized Gains	86	260
Funds Held For Clients, Restricted Cash, Gross Unrealized Losses	(11)	(16)
Gross Unrealized Losses	(1,425)
Funds Held For Clients, Restricted Cash and Debt Securities, Gross Unrealized Losses	(1,436)	(1,379)
Funds Held For Clients, Restricted Cash	4,411	3,431
Funds Held For Clients, Restricted Cash and Debt Securities	$ 74,976	$ 75,201
Number of securities in unrealized gain position | security	22	54
Number of securities in unrealized loss position | security	148	113
Individually
Funds Held for Clients
Gross Unrealized Losses	$ (56)	$ (61)
Aggregate
Funds Held for Clients
Gross Unrealized Losses		(1,363)
Certificates of deposit
Funds Held for Clients
Amortized Cost	739	845
Gross Unrealized Gains	1	2
Gross Unrealized Losses	0	(1)
Aggregate Estimated Fair Value	740	846
Corporate debt securities
Funds Held for Clients
Amortized Cost	64,524	67,277
Gross Unrealized Gains	85	258
Gross Unrealized Losses	(1,185)	(1,090)
Aggregate Estimated Fair Value	63,424	66,445
Municipal bonds
Funds Held for Clients
Amortized Cost	4,231	4,251
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(203)	(239)
Aggregate Estimated Fair Value	4,028	4,012
U.S. Government agency securities
Funds Held for Clients
Amortized Cost	2,410	500
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(37)	(33)
Aggregate Estimated Fair Value	2,373	467
Available-for-sale securities
Funds Held for Clients
Amortized Cost	71,904	72,873
Gross Unrealized Gains	86	260
Gross Unrealized Losses	(1,425)	(1,363)
Aggregate Estimated Fair Value	$ 70,565	$ 71,770

INVESTMENTS AND FAIR VALUE ME_5

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Funds Held For Clients (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023
Fair Value Disclosures [Abstract]
Cash and cash equivalents held to satisfy client funds obligations	$ 119,873	$ 147,305	$ 115,657
Short-term marketable securities held to satisfy client funds obligations	11,420	10,042
Long-term marketable securities held to satisfy client funds obligations	59,145	61,728
Total funds held for clients	$ 190,438	$ 219,075

INVESTMENTS AND FAIR VALUE ME_6

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Investments Classified by Contractual Maturity Date (Details) $ in Thousands	Jun. 30, 2024 USD ($)
Fair Value Disclosures [Abstract]
One year or less	$ 11,420
After one year through five years	59,145
Total	$ 70,565

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS - Schedule of Goodwill Acquisitions (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($)
Goodwill [Roll Forward]
Beginning Balance	$ 86,011
Acquisitions	0
Ending Balance	$ 86,011

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Asset Impairment			$ 0
Amortization of intangible assets	$ 4,046	$ 3,294	7,495	$ 6,596
Cost, Amortization			$ 100	$ 318

GOODWILL AND OTHER INTANGIBLE_5

GOODWILL AND OTHER INTANGIBLE ASSETS - Schedule of Intangible Asset Acquisitions (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($)
Finite-Lived Intangible Assets [Roll Forward]
Beginning Balance	$ 141,756
Acquisitions	15,833
Ending Balance	157,589
Customer relationships
Finite-Lived Intangible Assets [Roll Forward]
Beginning Balance	127,843
Acquisitions	15,833
Ending Balance	143,676
Developed technology
Finite-Lived Intangible Assets [Roll Forward]
Beginning Balance	12,001
Acquisitions	0
Ending Balance	12,001
Trade names
Finite-Lived Intangible Assets [Roll Forward]
Beginning Balance	880
Acquisitions	0
Ending Balance	880
Non-compete agreements
Finite-Lived Intangible Assets [Roll Forward]
Beginning Balance	1,032
Acquisitions	0
Ending Balance	$ 1,032

GOODWILL AND OTHER INTANGIBLE_6

GOODWILL AND OTHER INTANGIBLE ASSETS - Summary of Gross Carrying Amount and Accumulated Amortization of Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period (in Years)	8 years 4 months 24 days	8 years 3 months 18 days
Gross	$ 157,589	$ 141,756
Accumulated Amortization	(87,270)	(79,674)
Net	$ 70,319	$ 62,082
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period (in Years)	8 years 7 months 6 days	8 years 6 months
Gross	$ 143,676	$ 127,843
Accumulated Amortization	(74,674)	(67,165)
Net	$ 69,002	$ 60,678
Developed technology
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period (in Years)	6 years 10 months 24 days	6 years 10 months 24 days
Gross	$ 12,001	$ 12,001
Accumulated Amortization	(10,781)	(10,701)
Net	$ 1,220	$ 1,300
Trade names
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period (in Years)	4 years 3 months 18 days	4 years 3 months 18 days
Gross	$ 880	$ 880
Accumulated Amortization	(880)	(880)
Net	$ 0	$ 0
Non-compete agreements
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period (in Years)	5 years 2 months 12 days	5 years 2 months 12 days
Gross	$ 1,032	$ 1,032
Accumulated Amortization	(935)	(928)
Net	$ 97	$ 104

GOODWILL AND OTHER INTANGIBLE_7

GOODWILL AND OTHER INTANGIBLE ASSETS - Schedule of Expected Amortization Expense (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 8,255
2025	15,724
2026	12,609
2027	10,415
2028	8,969
2029	7,126
Thereafter	7,221
Intangible Asset, Net	$ 70,319	$ 62,082

NOTES PAYABLE - Narrative (Deta

NOTES PAYABLE - Narrative (Details) - USD ($) $ in Thousands	Sep. 12, 2023	Aug. 07, 2023	Jun. 30, 2024	Sep. 30, 2023
NOTES PAYABLE (Details) [Line Items]
Asset Acquisition, Contingent Consideration, Liability				$ 587
Final payment fee		$ 1,677
Final payment fee, percentage of increase in market capitalization		1%
Lenders fee		$ 250
debt prepayment penalty, percent			1%
PeopleStrategy
NOTES PAYABLE (Details) [Line Items]
Notes Payable			$ 963
USA Payroll
NOTES PAYABLE (Details) [Line Items]
Notes Payable			4,200
Webb Payroll
NOTES PAYABLE (Details) [Line Items]
Notes Payable			1,500
Payroll Select
NOTES PAYABLE (Details) [Line Items]
Notes Payable			$ 700
Secured Promissory Note
NOTES PAYABLE (Details) [Line Items]
Repayments of Debt	$ 30,927
Debt Instrument, Repaid, Principal	30,617
Debt Instrument, Non-Utilization Fee And Lender Expense	5
Payment for Debt Extinguishment or Debt Prepayment Cost	$ 306

NOTES PAYABLE (Details) - Sched

NOTES PAYABLE (Details) - Schedule of Debt - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Long-term Debt, Gross	$ 7,363	$ 5,700
Current portion of notes payable	18	27
Notes payable, net of current portion	5,985	4,282
Short-term Debt
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Notes Payable	$ 420	420
Notes Payable, Other Payables [Member]
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Debt Instrument, Maturity Date, Description	10/01/25 - 9/30/26
Long-term Debt, Gross	$ 7,363	5,700
Long-term Debt
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Notes Payable	$ 6,943	$ 5,280
Consolidated Entities [Domain] | Minimum [Member]
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	2%
Consolidated Entities [Domain] | Maximum [Member]
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	5%

NOTES PAYABLE (Details) - Sch_2

NOTES PAYABLE (Details) - Schedule of Debt and Debt Issuance Costs - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
Notes payable, net of current portion	$ 18	$ 27
Notes payable, net of current portion	5,985	4,282
Long-term Debt, Gross	7,363	5,700
Total notes payable	6,003	4,309
NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Unamortized Discount	402	393
Debt Instrument, Unamortized Discount, Noncurrent	958	998
Debt Instrument, Unamortized Discount	$ 1,360	$ 1,391

NOTES PAYABLE (Details) - Sch_3

NOTES PAYABLE (Details) - Schedule of Maturities of Long-term Debt - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
Long-Term Debt, Maturity, Remainder of Fiscal Year	$ 420
Long-Term Debt, Maturity, Year One	2,578
Long-Term Debt, Maturity, Year Two	4,365
Long-term Debt, Gross	$ 7,363	$ 5,700

CONTRACTS WITH CUSTOMERS AND _2

CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Contract with Customer, Asset, Allowance for Credit Loss	$ 5,469		$ 5,469		$ 4,787
Accounts receivable, net of allowance for credit losses of $5,469 and $4,787 at June 30, 2024 and December 31, 2023, respectively	16,273		16,273		14,202
Accrued Sales Commission	11,477		11,477		$ 10,302
Amortization of Deferred Sales Commissions	565	$ 650	1,191	$ 1,147
Deferred Revenue, Revenue Recognized	888	$ 170	6,007	5,783
Revenue, Remaining Performance Obligation, Amount	$ 49,159		$ 49,159
Revenue, Remaining Performance Obligation, Percentage	37%		37%		87%
Provision for expected losses			$ 107	$ 1,873
Accounts Receivable, Allowance for Credit Loss, Writeoff			5
Accounts Receivable, Allowance for Credit Loss, Recovery			$ 580
Concentration Risk [Line Items]
Revenue, Remaining Performance Obligation, Percentage	37%		37%		87%
Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Revenue from Contract with Customer [Abstract]
Concentration Risk, Benchmark Description			During the six months ended June 30, 2024 and 2023, there were no customers that individually represented 10% or more of consolidated revenue.	During the six months ended June 30, 2024 and 2023, there were no customers that individually represented 10% or more of consolidated revenue.
Concentration Risk [Line Items]
Concentration Risk, Benchmark Description			During the six months ended June 30, 2024 and 2023, there were no customers that individually represented 10% or more of consolidated revenue.	During the six months ended June 30, 2024 and 2023, there were no customers that individually represented 10% or more of consolidated revenue.
Accounts Receivable [Member] | Customer Concentration Risk [Member]
Revenue from Contract with Customer [Abstract]
Concentration Risk, Benchmark Description			No customer represented more than 10% of our net accounts receivable balance as of June 30, 2024 and December 31, 2023, respectively		No customer represented more than 10% of our net accounts receivable balance as of June 30, 2024 and December 31, 2023, respectively
Concentration Risk [Line Items]
Concentration Risk, Benchmark Description			No customer represented more than 10% of our net accounts receivable balance as of June 30, 2024 and December 31, 2023, respectively		No customer represented more than 10% of our net accounts receivable balance as of June 30, 2024 and December 31, 2023, respectively

LEASES (Details)

LEASES (Details)	Jun. 30, 2024	Dec. 31, 2023
LEASES (Details) [Line Items]
Operating Lease, Weighted Average Discount Rate, Percent	10%	10%
Operating Lease, Weighted Average Remaining Lease Term	4 years	5 years
Minimum [Member]
LEASES (Details) [Line Items]
Lessee, Operating Lease, Term of Contract	1 year
Maximum [Member]
LEASES (Details) [Line Items]
Lessee, Operating Lease, Term of Contract	8 years

LEASES (Details) - Rent Expense

LEASES (Details) - Rent Expense Components - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Leases [Abstract]
Operating lease cost	$ 507	$ 884	$ 953	$ 1,415
Sublease income	0	(4)	(4)	(9)
Net rent expense	$ 507	$ 880	$ 949	$ 1,406

LEASES (Details) - Lessee, Oper

LEASES (Details) - Lessee, Operating Lease, Disclosure - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash outflows from operating leases	$ 1,022	$ 1,439
Minimum [Member]
LEASES (Details) [Line Items]
Lessee, Operating Lease, Term of Contract	1 year
Maximum [Member]
LEASES (Details) [Line Items]
Lessee, Operating Lease, Term of Contract	8 years

LEASES (Details) - Lessee, Op_2

LEASES (Details) - Lessee, Operating Lease, Liability, Maturity $ in Thousands	Jun. 30, 2024 USD ($)
Leases [Abstract]
Lessee, Operating Lease, Liability, to be Paid, Year One	$ 1,720
Lessee, Operating Lease, Liability, to be Paid, Year Two	1,244
Lessee, Operating Lease, Liability, to be Paid, Year Three	1,028
Lessee, Operating Lease, Liability, to be Paid, Year Four	1,023
Lessee, Operating Lease, Liability, to be Paid, Year Five	683
Lessee, Operating Lease, Liability, to be Paid, after Year Five	233
Lessee, Operating Lease, Liability, to be Paid, Total	6,961
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	(1,395)
Operating Lease, Liability	5,566
Lessee, Operating Lease, Liability, to be Paid, Remainder of Fiscal Year	$ 1,030

SHARE-BASED COMPENSATION - Narr

SHARE-BASED COMPENSATION - Narrative (Details) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Feb. 26, 2024	Jan. 01, 2024	Jan. 01, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation	$ 1,488	$ 1,337	$ 3,390	$ 2,919
Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Issued in Period			325
2023 PSU
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Arrangements by Share-Based Payment Award, Performance-Based Units, Payout Percentage					200%
Maximum [Member] | 2024 PSU
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Arrangements by Share-Based Payment Award, Performance-Based Units, Payout Percentage						200%
Maximum [Member] | 2023 PSU
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Arrangements by Share-Based Payment Award, Performance-Based Units, Payout Percentage							200%
Minimum [Member] | 2024 PSU
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Arrangements by Share-Based Payment Award, Performance-Based Units, Payout Percentage						0%
Minimum [Member] | 2023 PSU
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Arrangements by Share-Based Payment Award, Performance-Based Units, Payout Percentage							0%
2018 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	4,350		4,350
Options Outstanding	2,531		2,531
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	1,063		1,063

SHARE-BASED COMPENSATION - Issu

SHARE-BASED COMPENSATION - Issuance of Common Stock Related to Share-based Payment Compensation (Details) - shares shares in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
Stock issued upon option exercise and vesting of restricted stock units (in shares)	9	277	35	283
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures	49	98	215	125
Stock Issued During Period, Shares, Other	0	0	109	0

NET LOSS PER SHARE (Details) -

NET LOSS PER SHARE (Details) - Components of Earnings Per Share, Basic and Diluted - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023
Earnings Per Share [Abstract]
Net loss	$ (4,360)	$ (308)	$ (3,765)	$ 339	$ (4,668)	$ (3,426)
Weighted average shares of common stock outstanding, basic (in shares)	25,840		20,651		25,587	20,500
Basic loss per share (in Dollars per share)	$ (0.17)		$ (0.18)		$ (0.18)	$ (0.17)
Weighted average shares of common stock outstanding, diluted (in shares)	25,840		20,651		25,587	20,500
Diluted loss per share (in Dollars per share)	$ (0.17)		$ (0.18)		$ (0.18)	$ (0.17)

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Subsequent Event - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Sep. 30, 2024	Jul. 11, 2024
Subsequent Event [Line Items]
Asset Acquisition, Consideration Transferred	$ 15,250
Payments to Acquire Productive Assets	$ 8,000
Stock issued upon acquisition (in Shares)	525
Notes Payable		$ 3,000
Asset Acquisition, Consideration Transferred, Equity Interest Issued and Issuable	$ 4,250