Note 5 – Revenue

 

Disaggregation of Revenue

 

The Company recognizes revenue classified in services and other either at a point in time or over time. Revenue by point in time and over time was as follows (in thousands):

 

   2025   2024 
  

Years Ended

December 31,

 
   2025   2024 
SaaS revenue recognized over time  $1,528   $1,432 
Services and other revenue recognized point in time   8,444    8,304 
Total revenue  $9,972   $9,736 

 

 

OUR BOND INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

 

The deferred revenue balance represents payments received for performance obligations not yet satisfied. The following table shows the changes in deferred revenue during the years ended December 31, 2025, and 2024 respectively (in thousands):

 

   2025   2024 
  

Years Ended

December 31,

 
   2025   2024 
Balance at beginning of period  $776   $279 
Deferred revenue additions during period   1,094    1,326 
Revenue recognized during period   (1,308)   (829)
Balance at end of period  $562   $776 

 

Revenue recognized during the year ended December 31, 2025 that was included in deferred revenue as of December 31, 2024 was $698. Revenue recognized during the year ended December 31, 2024 that was included in deferred revenue as of December 31, 2023 was $279.

 

Revenue allocated to remaining performance obligations that are unsatisfied (or partially unsatisfied), which includes deferred revenue and amounts that will be invoiced and recognized as revenue in future periods, will be recognized within one year or less.

 

Free Sentinel

Want the next Our Bond, Inc. revenue disclosure the moment it drops?

Set a Sentinel and we'll alert you the moment Our Bond, Inc.'s next filing hits EDGAR. No credit card, your email never gets sold.

Track for free

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.