CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2025	Jun. 30, 2024
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (1,342,522)	$ (1,152,663)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Deferred income tax (benefit) expense	(84,900)	117,700
Depreciation expense	468,136	516,833
Provision for credit losses	31,281	13,725
Amortization of intangibles	967,099	1,223,491
Share-based compensation expense	364,877	783,741
Non-cash lease expense	105,170	0
(Gain) loss on disposal of fixed assets	8,161	0
Changes in assets and liabilities:
Accounts receivable and unbilled receivables	(2,117,441)	(11,774,202)
Inventories	(247,203)	82,917
Other current assets	(4,055,735)	(511,277)
Other assets	107,433	(6,412)
Accounts payable and accrued expenses	2,287,677	7,856,266
Income tax payable	(55,487)	(90,629)
Deferred revenue and other liabilities	3,605,371	303,130
Other liabilities	(97,365)	0
Net cash used in operating activities	(55,448)	(2,637,380)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of property and equipment	(120,887)	(18,001)
Proceeds from beneficial interest in sold receivables	0	259,125
Net cash (used in) provided by investing activities	(120,887)	241,124
CASH FLOWS FROM FINANCING ACTIVITIES
Advances on bank line of credit	2,800,000	4,600,000
Repayments of bank line of credit advances	(2,800,000)	(4,600,000)
Principal repayments under finance lease obligations	(246,602)	(278,574)
Withholding taxes paid on behalf of employees on net settled restricted stock awards	(130,745)	(258,381)
Net cash used in financing activities	(377,347)	(536,955)
Net effect of exchange rate on cash	(43,958)	12,950
NET DECREASE IN CASH, CASH EQUIVALENTS, AND RESTRICTED CASH	(597,640)	(2,920,261)
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH, beginning of period	7,817,395	6,921,160
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH, end of period	7,219,755	4,000,899
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH CONSISTED OF THE FOLLOWING:
Cash and cash equivalents	6,820,958	4,000,899
Restricted cash	398,797	0
Total cash and cash equivalents	7,219,755	4,000,899
SUPPLEMENTAL CASH FLOW INFORMATION
Cash paid for interest	82,271	117,521
Cash paid for income taxes	47,500	0
NONCASH INVESTING AND FINANCING ACTIVITIES
ROU asset obtained in exchange for lease liability	$ 542,232	$ 0

WIDEPOINT CORP 10-Q