Bridgeline Digital, Inc. Revenue Disclosure
15. Revenues and Other Related Items
Disaggregated Revenues
The Company disaggregates revenue from contracts with customers by geography and product grouping, as it believes this best depicts how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors.
The Company’s revenue by geography (based on customer address) is as follows:
| Year Ended September 30, | ||||||||
| Revenues: | 2025 | 2024 | ||||||
| United States | $ | 13,109 | $ | 12,824 | ||||
| International | 2,274 | 2,534 | ||||||
| $ | 15,383 | $ | 15,358 | |||||
The largest concentration within the Company’s international revenue geography is within Canada.
Long-lived assets located in foreign jurisdictions aggregated approximately $0.6 million and $1.0 million as of September 30, 2025 and 2024, respectively.
The Company’s revenue by type is as follows:
| Years Ended September 30, | ||||||||
| Revenues: | 2025 | 2024 | ||||||
| Subscription - SaaS | $ | 10,339 | $ | 10,699 | ||||
| Subscription - Maintenance | 415 | 437 | ||||||
| Subscription - Hosting | 1,601 | 998 | ||||||
| Services | 3,028 | 3,224 | ||||||
| $ | 15,383 | $ | 15,358 | |||||
Deferred Revenue
Amounts that have been invoiced are recognized in accounts receivable, deferred revenue or revenue, depending on whether the revenue recognition criteria have been met. Deferred revenue represents amounts billed for which revenue has not yet been recognized. Deferred revenue that will be recognized during the succeeding 12-month period is recognized as current deferred revenue and the remaining portion is recognized as noncurrent deferred revenue and is included in Other long-term liabilities.
The following table summarizes the classification and net change in deferred revenue as of and for the years ended September 30, 2025 and 2024:
| Deferred Revenue | ||||||||
| Current | Long Term | |||||||
| Balance as of October 1, 2023 | $ | 2,084 | $ | 345 | ||||
| Increase (decrease) | 105 | - | ||||||
| Balance as of September 30, 2024 | 2,189 | 345 | ||||||
| Increase (decrease) | 73 | (61 | ) | |||||
| Balance as of September 30, 2025 | $ | 2,262 | $ | 284 | ||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Dec 19, 2025 | Showing above |
| 2024 | Dec 26, 2024 | |
| 2023 | Dec 27, 2023 | |
| 2022 | Dec 21, 2022 | |
| 2021 | Dec 20, 2021 | |
| 2020 | Dec 23, 2020 | |
| 2019 | Dec 27, 2019 | |
About Revenue Disclosures
Revenue disclosures under ASC 606 explain how a company identifies performance obligations, allocates transaction prices, and determines when revenue is recognized. This section is essential for understanding whether reported revenue reflects genuine economic activity or aggressive accounting choices. Analysts examine the mix of point-in-time versus over-time recognition, which directly affects revenue timing and comparability.
Key signals: rising contract liabilities (deferred revenue) suggest strong future revenue visibility, while declining contract assets may indicate slowing project milestones. Watch for variable consideration estimates — rebates, returns, and performance bonuses that require management judgment. Significant changes in disaggregated revenue by geography or product line can reveal shifting business mix before it appears in headline numbers. Compare revenue growth against contract liability growth to assess sustainability, and scrutinize any changes in the timing of recognition that coincide with earnings pressure.