Note 2 — Revenue and Contract Liabilities

 

Revenue

 

We generate revenue from equipment sales and hemp-derived beverage sales. The Company enters into time-and-materials contracts for equipment sales under which the Company is paid for labor and equipment at negotiated hourly billing rates and other expenses, including materials, as incurred at rates agreed to in the contract.

 

The following table provides the Company’s revenue from continuing operations disaggregated by the timing of revenue recognition:

 

   Year Ended December 31, 
(In thousands)  2024   2023 
Transferred at a point-in-time  $9,348   $14,241 
Transferred over-time   332    901 
Total revenue  $9,680   $15,142 

 

The following table provides the Company’s revenue from continuing operations disaggregated by revenue type:

 

   Year Ended December 31, 
(In thousands)  2024   2023 
Ancillary products and services  $55   $444 
Extraction solutions  $9,607   $14,698 
Hemp-derived beverages   18     
Total revenue  $9,680   $15,142 

In accordance with ASC 606, the Company is required to include disclosure on its remaining performance obligations as of the end of the current reporting period. Due to the nature of the Company’s contracts, these reporting requirements are not applicable because the majority of the Company’s remaining contracts meet certain exemptions as defined in ASC 606 through 606, including (i) performance obligation is part of a contract that has an original expected duration of one year or less and (ii) the right to invoice practical expedient.

 

Contract Liabilities

 

Changes in the Company’s current contract liability balance for the years ended December 31, 2024 and 2023 were as follows:

 

   Year Ended December 31, 
(In thousands)  2024   2023 
Contract liabilities – beginning of period  $3,008   $3,619 
Additions   4,161    4,189 
Recognized   (4,644)   (4,800)
Contract liabilities – end of period  $2,525   $3,008 

 

Contract liabilities balances primarily consist of customer deposits on the Company’s extraction solutions equipment. As of December 31, 2024 and December 31, 2023, all of the Company’s contract liabilities balances were reported as current liabilities in the accompanying consolidated balance sheets.

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Historical Timeline

Fiscal YearFiled
2024Mar 21, 2025Showing above
2023Apr 15, 2024

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.