Note 3. Revenue Related Disclosures

The changes in deferred revenue were as follows (in thousands):

 

Year Ended December 31,

 

 

2025

 

 

2024

 

Beginning balance

$

44,233

 

 

$

42,077

 

   New billings

 

99,686

 

 

 

100,094

 

   Revenue recognized during the year from beginning balance

 

(36,051

)

 

 

(41,035

)

   Revenue recognized during the year from new billings

 

(63,988

)

 

 

(56,903

)

Ending balance

$

43,880

 

 

$

44,233

 

 

 

 

 

 

 

The following table presents remaining performance obligations for contractually committed revenues as of December 31, 2025 (in thousands):

2026

$

53,711

 

2027

 

30,677

 

2028

 

10,104

 

Thereafter

 

6,023

 

Total

$

100,515

 

The timing of revenue recognition included in the table above includes estimates of go-live dates for contracts not yet live. Contractually committed revenue includes deferred revenue as of December 31, 2025 and amounts under contract that will be invoiced after December 31, 2025.

During the year ended December 31, 2025, the Company recognized revenues of $100.6 million from customers in the United States and $3.5 million from customers in South Africa, the Bahamas, Uruguay and Brazil. During the year ended December 31, 2024, the Company recognized revenues of $99.3 million from customers in the United States and $2.7 million from customers in South Africa and the Bahamas and Uruguay. During the year ended December 31, 2023, the Company recognized revenues of $90.8 million from customers in the United States and $1.9 million from customers in South Africa and the Bahamas.

During the year ended December 31, 2025, the Company recognized revenues of $103.1 million from monthly subscription, maintenance, and support services, and $1.0 million from professional software development services. During the year ended December 31, 2024, the Company recognized revenues of $99.1 million from monthly subscription, maintenance, and support services and $2.9 million from professional software development services. During the year ended December 31, 2023, the Company recognized revenues of $87.5 million from monthly subscription, maintenance, and support services and $5.2 million from professional software development services.

During the year ended December 31, 2025, the Company recognized $4.3 million of catch-up revenue comprising of $3.5 million of catch-up revenue from two three-year contract renewals with the New York City Police Department which were renewed in the first quarter of 2025 and $0.8 million of catch-up revenue from various other customers.

Historical Timeline

Fiscal YearFiled
2025Mar 30, 2026Showing above
2024Mar 31, 2025
2023Apr 1, 2024
2022Mar 14, 2023
2021Mar 29, 2022
2020Mar 29, 2021
2019Mar 13, 2020

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.