Quarterlytics / Technology / Software - Application / Aware / FY2017 Annual Report

Aware
Annual Report 2017

AWRE · NASDAQ Technology
Claim this profile
Ticker AWRE
Exchange NASDAQ
Sector Technology
Industry Software - Application
Employees 51-200
← All annual reports
FY2017 Annual Report · Aware
Loading PDF…
2017 Annual Report

Aware, Inc., 40 Middlesex Turnpike, Bedford, MA  01730-1432 USA

T (781) 276-4000    |    F (781) 276-4001    |    www.aware.com

Cor p orate  Infor ma t i on

BOARD OF DIRECTORS 

LEGAL COUNSEL 

John S. Stafford, Jr. 

Chairman

Investor 

John S. Stafford, III 

Investor

Adrian F. Kruse, C.P.A., J.D. 

Audit Partner (retired) 

Ernst & Young LLP

Brent P. Johnstone

Managing Director

Quarry Capital Management, LLC

Brian D. Connolly 

Portfolio Manager 

Millstreet Capital Management, LLC

Richard P. Moberg

Former co-Chief  Executive Officer  

& co-President

Chief  Financial Officer (retired)

Chief  Executive Officer & President

Aware, Inc.

Kevin T. Russell

General Counsel 

Aware, Inc.

OFFICERS 

Kevin T. Russell

Chief  Executive Officer & President

General Counsel

David J. Martin

Chief  Financial Officer

Foley Hoag LLP  

Boston, MA 

INDEPENDENT REGISTERED  

PUBLIC ACCOUNTING FIRM

RSM US LLP 

Boston, MA 

TRANSFER AGENT 

Computershare Investor Services 

PO Box 30170 

College Station, TX 77842

(781) 575-2879 

www.computershare.com/investor 

ANNUAL MEETING 

Wednesday, 10:00 a.m. 

May 23, 2018

Aware, Inc.

Bedford, MA 

STOCK LISTING 

NASDAQ: AWRE 

CORPORATE HEADQUARTERS 

40 Middlesex Turnpike 

Bedford, MA 01730 

(781) 276-4000 

CONTACT INFORMATION 

Investor Relations 

Aware, Inc. 

40 Middlesex Turnpike 

Bedford, MA 01730-1432 USA 

(781) 276-4000 

www.aware.com 

UNITED STATES    
SECURITIES AND EXCHANGE COMMISSION 
Washington, D.C. 20549 

FORM 10-K 
Annual Report Pursuant to Section 13 or 15(d) of The  
Securities Exchange Act of 1934 

For the fiscal year ended December 31, 2017 

Commission file number 000-21129 
AWARE, INC. 

(Exact Name of Registrant as Specified in Its Charter) 

Massachusetts     

            (State or Other Jurisdiction of 
         Incorporation or Organization) 

                        (I.R.S. Employer Identification No.) 

 04-2911026 

40 Middlesex Turnpike, Bedford, Massachusetts  01730 
(Address of Principal Executive Offices) 
(Zip Code) 

(781) 276-4000 
(Registrant’s Telephone Number, Including Area Code) 

Securities registered pursuant to Section 12(b) of the Act:  

Title of Each Class                                               Name of Each Exchange on Which Registered 
Common Stock, par value $.01 per share          The Nasdaq Global Market 
Securities registered pursuant to Section 12(g) of the Act: None 

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes [  ]   No [X] 

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act. 
Yes [  ]  No [X] 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 
1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such 
filing requirements for the past 90 days.   

  Yes [X]     No [  ] 

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File 
required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such 
shorter period that the registrant was required to submit and post such files).  Yes [X ] No [   ] 

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to 
the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any 
amendment to this Form 10-K.  [X] 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an 
emerging growth company.  See the definitions of "large accelerated filer”, “accelerated filer", “smaller reporting company” and “emerging growth 
company” in Rule 12b-2 of the Exchange Act.  (Check one): 

Large Accelerated Filer___   Accelerated Filer_X_   Non-Accelerated Filer___  Smaller Reporting Company___  Emerging Growth Company___ 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any 
new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.  [  ]  

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [  ]    No [X]  

As of June 30, 2017 the aggregate market value of the registrant’s common stock held by non-affiliates of the registrant, based on the closing sale price 
as reported on the Nasdaq Global Market, was approximately $69,037,980.  

The number of shares outstanding of the registrant’s common stock as of February 14, 2018 was 21,546,818. 

DOCUMENTS INCORPORATED BY REFERENCE 

Portions of the registrant’s definitive Proxy Statement to be delivered to shareholders in connection with the registrant’s Annual 
Meeting of Shareholders to be held on May 23, 2018 are incorporated by reference into Part III of this Annual Report on Form 10-K. 

 
 
 
 
 
 
 
 
   
       
   
            
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC. 
FORM 10-K 
FOR THE YEAR ENDED DECEMBER 31, 2017 

TABLE OF CONTENTS 

PART I

Item 1. 
Item 1A. 
Item 1B. 
Item 2. 
Item 3. 
Item 4. 

Item 5. 

Item 6. 
Item 7. 

Item 7A. 
Item 8. 
Item 9. 

Item 9A. 
Item 9B. 

Item 10. 
Item 11. 
Item 12.  

Item 13. 
Item 14. 

Business ...................................................................................................................................
Risk Factors .............................................................................................................................
Unresolved Staff Comments ....................................................................................................
Properties .................................................................................................................................
Legal Proceedings ....................................................................................................................
  Mine Safety Disclosures ..........................................................................................................

PART II 

  Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases 
of Equity Securities ..................................................................................................................
Selected Financial Data ............................................................................................................

  Management’s Discussion and Analysis of Financial Condition and Results  

of Operations ............................................................................................................................
Quantitative and Qualitative Disclosures About Market Risk .................................................
Financial Statements and Supplementary Data ........................................................................
Changes in and Disagreements with Accountants on Accounting and Financial 
Disclosure ................................................................................................................................
Controls and Procedures ..........................................................................................................
Other Information ....................................................................................................................

PART III 

Directors, Executive Officers and Corporate Governance .......................................................
Executive Compensation..........................................................................................................
Security Ownership of Certain Beneficial Owners and Management and Related Stockholder 
Matters .....................................................................................................................................
Certain Relationships and Related Transactions, and Director Independence .........................
Principal Accountant Fees and Services ..................................................................................

3
17
23
23
23
23

24

26

27
42
43

67
67
68

69
69

69
69
69

Item 15. 

Exhibits and Financial Statement Schedule .............................................................................

70

PART IV

Signatures ...............................................................................................................................................................

72

 2

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PART I 

FORWARD LOOKING STATEMENTS 

Matters discussed in this Annual Report on Form 10-K relating to future events or our future performance, including 
any  discussion,  express  or  implied,  of  our  anticipated  growth,  operating  results,  future  earnings  per  share,  market 
opportunity,  plans  and  objectives,  are  “forward-looking  statements”  within  the  meaning  of  Section  27A  of  the 
Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. These 
statements  are  often  identified  by  the  words  “may,”  “will,”  “expect,”  “believe,”  “anticipate,”  “intend,”  “could,” 
“estimate,”  or  “continue,”  and  similar  expressions  or  variations.  Such  forward-looking  statements  are  subject  to 
risks,  uncertainties  and  other  factors  that  could  cause  actual  results  and  the  timing  of  certain  events  to  differ 
materially from future results expressed or implied by such forward-looking statements. Factors that could cause or 
contribute to such differences include, but are not limited to, those discussed in the section titled “Risk Factors,” set 
forth in Item 1A of this Annual Report on Form 10-K and elsewhere in this Report. The forward-looking statements 
in this Annual Report on Form 10-K represent our views as of the date of this Annual Report on Form 10-K. We 
anticipate that subsequent events and developments will cause our views to change. However, while we may elect to 
update these forward-looking statements at some point in the future, we have no current intention of doing so except 
to  the  extent  required  by  applicable  law.  You  should,  therefore,  not  rely  on  these  forward-looking  statements  as 
representing our views as of any date subsequent to the date of this Annual Report on Form 10-K. 

ITEM 1.   BUSINESS 

Company Overview  

Aware, Inc. (“Aware”, “we”, “us”, “our”, or the “Company”) is a leading provider of software and services to the 
biometrics  industry.    We  have  been  engaged  in  this  business  since  1993.    Our  software  products  are  used  in 
government  and  commercial  biometrics  systems  to  identify  or  authenticate  people.  Principal  government 
applications  of  biometrics  systems  include  border  control,  visitor  screening,  law  enforcement,  national  defense, 
intelligence,  secure  credentialing,  access  control,  and  background  checks.  Principal  commercial  applications 
include:  i)  user  authentication  for  login  to  mobile  devices,  computers,  networks,  and  software  programs;  ii)  user 
authentication  for  financial  transactions  and  purchases  (online  and  in-person);  iii)  physical  access  control  to 
buildings; and iv) screening and background checks of prospective employees and customers. 

Our  products  provide  interoperable,  standards-compliant,  field-proven  biometric  functionality  and  are  used  to 
capture, verify,  format,  compress  and  decompress  biometric  images  as  well  as  aggregate,  analyze, process,  match 
and  transport  those  images  within  biometric  systems.  We  sell  a  broad  range  of  software  products  for  fingerprint, 
facial,  iris,  and  voice  modalities.  We  also  offer  a  variety  of  software  engineering  services,  including:  i)  project 
planning and management; ii) system design; iii) software design, development, customization, configuration, and 
testing; and iv) software integration and installation. We sell our biometrics software products and services globally 
through systems integrators and OEMs, and directly to end user customers.  

Aware  was  incorporated  in  Massachusetts  in  1986.    We are  headquartered  at  40  Middlesex  Turnpike  in  Bedford, 
Massachusetts,  and  our  telephone  number  at  this  address  is  (781)  276-4000.    Our  website  address  is 
www.aware.com.  The information on our website is not part of this Form 10-K, unless expressly noted.  Our stock 
is traded on the Nasdaq Global Market under the symbol AWRE. 

Industry Background 

Biometrics is the measurement of unique, individual physiological characteristics, such as fingerprints, faces, irises, 
and voices that can be used to determine or verify an individual’s identity. The biometrics industry offers technology 
that  digitally  captures  and  encodes  biometric  characteristics  and  then  compares  those  characteristics  against 
previously  encoded  biometric  data  to  determine  or  verify  an  individual’s  identity.  Biometrics  addresses  the 
limitations inherent in traditional identification and authentication processes, such as paper credentials, passwords, 
PIN codes, and magnetic access cards.  

The biometrics industry provides solutions for a broad range of government and commercial applications. Principal 
government  biometrics  applications  include  border  control,  visitor  screening,  law  enforcement,  national  defense, 
 3

 
 
 
 
 
 
 
 
 
 
 
 
 
intelligence,  secure  credentialing,  access  control  and  background  checks.    Principal  commercial  applications 
include:  i)  user  authentication  for  login  to  mobile  devices,  computers,  networks,  and  software  programs;  ii)  user 
authentication  for  financial  transactions  and  purchases  (online  and  in-person);  iii)  physical  access  control  to 
buildings; and iv) screening and background checks of prospective employees and customers. 

We  believe  that  government  and  commercial  entities  will  continue  to  adopt  and  expand  the  use  of  biometrics-
enabled  solutions  to  address  the  limitations  and  vulnerabilities  of  traditional  identification  and  authentication 
processes. We believe the following factors, among others, will contribute to the growth of biometrics solutions:  i) 
government-mandated  implementation  of  identification  for  employees,  citizens,  and  foreign  nationals  to  enhance 
national  security;  ii)  military  implementations  for  the  identification  of  terrorists  and  other  hostile  persons;  iii) 
increasing threats to personal security encountered in areas such as transportation; iv) government and commercial 
efforts  to  detect  and  reduce  fraud  and  cybercrime;  v)  adoption  of  biometrics  on  mobile  devices;  and  vi)  the 
emergence and adoption of international biometrics standards. 

The biometrics industry may be segmented into government and commercial sub-markets. While these markets are 
similar  in  many  respects  and  share  similar  characteristics  and  technology,  certain  aspects  of  the  markets  are 
different.  We believe that this market-based distinction is important to an understanding of Aware’s business as the 
vast majority of our revenue is currently derived from government customers. 

Government market 

Governments  throughout  the  world  were  early  adopters  of  biometrics  technology  and  continue  to  be  the  largest 
consumers of the technology. Biometrics technology is used by local, state, and national governments.  

At the local and state level, biometrics technology is used in the following applications: 

  Law enforcement applications that enable officers in the field to correctly identify potential suspects more 
reliably and efficiently by submitting biometrics samples to state or federal biometric search services; 

  Background checks for employment screening; 
  Drivers’ licenses and identification cards; and  
  Benefits issuance. 

At the national level, biometrics technology is used in the following applications: 

  Border control 

National  governments  throughout  the  world  have  mandated  increased  spending  on  security  measures, 
implemented  new  regulations  and  placed  greater  emphasis  on  technology  to  address  growing  security 
concerns.  Immigration  and  border  control  agencies  have  taken  steps  to  improve  security  in  response  to 
heightened concerns over public safety from the threat of terrorism. They use biometrics to help establish 
the identity of visitors upon application for a visa or upon arrival at border checkpoints. For example, the 
U.S. Office of Biometric Identity Management currently requires foreign visitors entering the United States 
to have their ten fingers scanned and a facial photograph taken to determine if they are present on a watch 
list.  The  European  Union  now  mandates  that  e-passports  include  fingerprint  data  in  addition  to  a  digital 
photograph. 

  Defense 

Within  military  organizations,  key  applications  of  biometrics  include:  i)  background  checks  of  military 
personnel  and  contractors;  ii)  access  control  to  physical  and  digital  assets;  and  iii)  identification  of 
unknown and potentially hostile persons by a comparison of their biometric sample against a watch list. 

  Law enforcement and background checks 

Law enforcement agencies perform background checks that use biometrics to help confirm the identity of 
individuals who might be present in a biometric database. Background checks might also be provided as a 
service to other agencies within the government. 

  Access control 

Governments also use biometrics for physical access control by storing biometric data on a digital ID card 
and performing a match to verify that the holder of the card is the same person who was issued the card. 
Biometrics are also used for securing access to digital assets, where a biometric match might be required in 
addition to a password to gain access to a computer system. 

 4

 
 
 
 
 
 
 
 
 
 
 
Government  biometrics  systems  typically  operate  on  client/server-based  computer  networks.    Enrollment 
workstations  with  peripheral  capture  devices  are  used  to  enroll  individuals  into  biometrics  systems.  Enrollment 
involves  the  capture,  processing,  and  formatting  of  “biometric  samples.”    A  “biometric  sample”  is  biometric  data 
which may include: i) images of fingerprints, faces, or irises; ii) digital voice signals; or iii) some other electronic 
representation  of  a  biometric  characteristic.    Examples  of  capture  peripherals  include:  i)  scanners  for  fingerprint 
images, ii) cameras for iris and facial images, iii) handheld devices for mobile capture of fingerprint, iris, and facial 
images, or iv) mobile phones and/or micro phones for voice signals.   

After  biometric  samples  are  captured,  they  are  transported  in  digital  form  to  centralized  matching  systems  for 
identification.    Equipment  used  to  perform  these  functions  includes:  i)  servers  to  process  and  transport  biometric 
samples;  and  ii)  mainframe  computers  and  servers  to  store  and  match  those  samples.  In  addition,  military 
applications  may  employ  handheld  devices  that  are  capable  of  capturing  samples  and  matching  those  samples 
against sample databases that reside on the devices. 

Due  to  the  nature  of  government  applications,  particularly  those  involving  security  and  defense,  government 
biometrics  systems  must  be  capable  of  accurately  and  rapidly  searching  and  matching  biometric  samples  against 
large databases of stored samples. The ability to accurately and rapidly match samples against databases of millions 
of  samples  is  critical  because  incorrect  or  delayed  results  could  have  severe  adverse  consequences.  These 
requirements  are  an  important  distinguishing  characteristic  of  the  government  market  as  compared  to  the 
commercial market. 

Another  characteristic  that  defines  government  markets  can  be  seen  in  the  difference  between  biometric 
identification  and  biometric  verification.    Biometric  identification  involves  a  one-to-many  search  of  thousands  or 
even  millions  of  records  to  determine  which,  if  any,  record  belongs  to  the  individual  in  question.  Government 
applications tend to involve biometric identification. 

Biometric verification involves a one-to-one biometric comparison that serves to verify that both biometric samples 
belong to the same individual. One-to-one matches tend to require less algorithmic accuracy, speed, sensor fidelity, 
and  computer  processing  power  than  “one-to-many”  searches  performed  on  large  databases  of  stored  biometric 
records. Commercial applications tend to involve biometric verification. 

Commercial market 

Principal  biometrics  applications  in  commercial  markets  involve  the  authentication  and/or  identification  of 
individuals.  The types of users that may need to be authenticated or identified in commercial applications include 
customers, employees, suppliers, visitors, patients, or other parties wishing to establish their identity towards gaining 
access to information, systems, bank accounts, credit card accounts, events, devices, or buildings.  

In commercial markets, biometrics-based solutions compete with more traditional security methods including keys, 
cards,  passwords,  personal  identification  numbers  (PINs)  and  security  personnel.  The  adoption  of  biometrics  by 
leading vendors of smartphones and other popular consumer products has increased users’ confidence and comfort 
with  biometrics  as  a  convenient  and  secure  means  of  authentication  in  place  of  or  in  addition  to  passwords.  
Biometrics  solutions  are  also  being  considered  in  commercial  markets  as  a  means  of  increasing  security  and 
reducing  fraud  as  part  of  “know-your-customer”  and  “know-your-employee”  efforts.  “Know-your-customer” 
initiatives  are  designed  to  verify  the  identity  of  customers  before  providing  products  or  services.  “Know-your-
employee”  initiatives  are  designed  to  verify  the  identity  of  employment  candidates  upon  application  for 
employment.  

The  commercial  market  for  biometrics  technology  is  nascent.    The  rate  of  adoption  of  biometrics  in  commercial 
markets depends upon a number of factors, including: i) the performance and reliability of biometric solutions; ii) 
costs  involved  in  adopting  and  integrating  biometric  solutions;  iii)  public  concerns  regarding  privacy,  including 
potential privacy legislation; and iv) standardization efforts by various industry consortia and standards bodies. 

Examples of commercial market applications include:  

  User authentication for login and access to mobile devices, mobile apps, desktop computers, networks, and 

web-based software programs. 

  User authentication for financial transactions in the financial services industry. 
  User authentication for in-person or online purchases in the retail industry. 

 5

 
 
 
 
 
 
 
 
 
 
 
  User authentication for physical access to secured buildings and perimeters. 
  User authentication of employees to access private patient information in the healthcare industry. 
 
 
 
 
 

Identity verification of patients in hospital and surgical settings. 
Identity verification of test takers in the educational testing industry. 
Identification of prospective customers in the financial services industry. 
Identification of candidates for pre-employment screening and background checks. 
Identification of undesirable customers in the gaming industry. 

We  believe  the  commercial  biometrics  market  may  be  further  segmented  into:  i)  a  mobile  segment;  and  ii)  an 
enterprise segment.  While we believe this delineation serves a useful purpose in describing the current state of the 
market, it has its limitations because the two segments overlap. 

Mobile  segment  –  Mobile  devices,  such  as  smartphones  and  tablets,  are  now  capable  of:  i)  capturing  biometric 
samples (e.g., fingerprints, facial and iris images, and voices); ii) processing and storing those samples in a secure 
area  on  the  device;  and  iii)  matching  new  live  samples  against  the  stored  samples.  Once  a  biometric  match  is 
achieved,  the  subsequent  software  functions  are  analogous  to  password  authentication.    This  type  of  biometric 
authentication is sometimes referred to as a “one-to-one” match and it requires a less complex and robust biometric 
match capability than that used in large server-based systems for biometric search. 

Mobile  biometric  authentication  is  incorporated  into  most  smartphones  using:  i)  biometric  sensors,  such  as 
fingerprint sensors and cameras; and ii) functionality that is part of the smartphone operating system and hardware. 
In  these  environments,  third-party  applications  on  smartphones  are  generally  granted  access  to  biometric 
authentication  results,  but  not  raw  biometric  samples,  hardware,  relevant  security  functions,  or  other  smartphone 
capabilities. In contrast, third party developers can create authentication applications using facial or voice biometric 
modalities by making use of cameras and microphones on phones as these components are not as tightly controlled. 

There are applications where it is desirable to implement biometric security features that are independent of those 
provided by device manufacturers. Several advantages include higher level security and uniform functionality across 
different device models. Once enabled with more robust biometric authentication capabilities, mobile devices may 
be used to gain access to online networks, systems, services, or accounts. 

User  authentication  enabled  by  smartphones  continues  to  evolve,  and  we  expect  to  see  further  changes  in 
smartphone  security  features  and  functionality.    In  the  past  year  the  FIDO®  (Fast  IDentity  Online)  Alliance,  an 
industry  consortium,  has  emerged  to  take  a  leading  role  in  promoting  technical  standards  for  password-free 
authentication on mobile devices and desktops. The FIDO Alliance is developing specifications that define an open, 
scalable,  interoperable  set  of  mechanisms  that  supplant  reliance  on  passwords  to  securely  authenticate  users  of 
online  services.  The  new  standard  for  security  devices  and  browser  plugins  will  allow  any  website  or  cloud 
application to interface with a broad variety of existing and future FIDO-enabled devices that the user has for online 
security. 

Enterprise segment – Enterprise biometrics systems are similar to government systems in that they typically operate 
in a client/server environment that: i) captures biometrics samples on a client PC or mobile device; ii) stores those 
samples in a database on a server, and then, when queried; iii) matches live samples against stored samples.  Mobile 
devices can be used for authentication upon login attempt on another device in an “out-of-band” fashion.  

Opportunities and customer demand are beginning to emerge in the enterprise segment of the commercial market, 
but  it  remains  a  nascent  and  evolving  market.    We  are  beginning  to  see  three  potential  types  of  opportunities, 
including: 

1.  Internal biometrics systems - Some customers want to purchase, install, and maintain custom or off-the shelf 
biometrics systems that they will operate. These customers tend to have a critical need or the scale to justify 
the cost of acquiring an internal biometrics system.  Companies in the financial services industry would be 
an example of this class of customer. 

2.  Biometrics-as-a-service  -  Biometrics  are  often  provided  as  services  in  government  settings.  For  example, 
many traditional government biometrics systems can be considered a service provided to other government 
entities, such as those offered by the FBI to state and local law enforcement agencies.   

 6

 
 
 
 
 
 
 
 
 
 
Biometrics  service  providers  have  begun  to  offer  pay-per-transaction  biometrics  service  offerings  in 
commercial  markets.  These  services  allow  organizations  to  biometrically  identify  or  verify  employees, 
customers,  or other  individuals  relevant  to  their  business.  A pay-per-transaction  model  may  be  potentially 
more  financially  attractive  for  some  organizations  as  compared  to  the  cost  of  purchasing,  installing  and 
maintaining internal biometrics systems. 

3.  Biometrically-enabled solutions – There are companies that offer products, systems, or solutions that are not 
principally marketed as biometrics products, but include biometrically-enabled components. These vendors 
represent an opportunity for core biometrics technology providers, because they generally do not own core 
biometrics  technology.  Examples  of  this  class  of  customer  would  be  companies  that  offer  secure 
identification/access solutions or biometrics smart cards. 

Biometrics industry participants 

There are a large number of vendors that serve government and commercial biometrics markets. In order to provide 
an  understanding  of  the  biometrics  industry  and  our  role  in  it,  we  have  categorized  industry  participants  into 
categories that have been defined by us. While we believe our categorization is a reasonable representation of the 
industry, we acknowledge that: i) knowledgeable industry participants may define categories differently or classify 
vendors differently; and ii) not all companies involved in the industry were included. Accordingly, the classification 
that follows represents our perspective on the industry. 

We believe that biometrics industry participants may be classified into the following categories: 

1)  Core technology suppliers 
2)  System integrators 
3)  Fully integrated solution suppliers 
4)  Biometrics-as-a-service providers 
5)  Vendors of biometrically-enabled solutions 

Category descriptions and companies that offer products and services in each category are provided below. It should 
be noted that some companies appear in multiple categories. 

1)  Core technology suppliers 

Core  biometrics  technology  includes  hardware  and  software  products  that  enable:  i)  traditional  biometrics 
systems  used  by  government  and  commercial  customers;  ii)  new  biometric  service  offerings;  and  iii) 
biometrically-enabled  functionality  embedded  in  other  products  and  solutions.  Core  biometrics  technology 
includes three types of products: i) sensor products, ii) biometric capture devices, and iii) software products. 

Sensor products   
Biometrics sensors are primarily silicon-based devices that capture biometrics samples, such as fingerprints. 
Sensors are typically embedded in other devices, such as smartphones or biometric capture devices. 

Examples  of  companies  that  offer  biometric  sensor  products  include:  1)  Qualcomm  Technologies,  Inc.;  2) 
Sonavation,  Inc.;  3)  Synaptics,  Inc.;  4)  Fingerprint  Cards  AB;  5)  Integrated  Biometrics,  LLC;  and  6)  Next 
Biometrics AS. 

Biometric capture devices 
Biometric capture devices are designed to capture and process biometric samples as their primary function. 
These  products  may  be  strictly  hardware  products  or  hardware  products  that  also  incorporate  biometrics 
software.  

Examples of companies that offer biometric capture devices include: 1) Cross Match Technologies, Inc.; 2) 
Suprema, Inc.; 3) HID Global Corporation (“HID”); 4) Iris ID Systems, Inc (“Iris ID”); 5) Precise Biometrics 
AB (“Precise Biometrics”); 6) Credence ID, LLC; 7) SecuGen Corporation; 8) IrisGuard, Inc. (“IrisGuard”); 
9) Aurora Biometrics, Inc. (“Aurora Biometrics”); 10) EyeLock LLC (“EyeLock”); and 11) Tascent, Inc.  

Software products  
Biometrics  software  products  provide  functionality  that  captures,  formats,  stores,  processes,  or  matches 
samples of fingerprints, faces, iris, voices and other modalities.  Biometrics software is capable of operating 

 7

 
 
 
 
 
 
 
 
 
 
 
 
on a variety of equipment platforms, including personal computers, smartphones, biometric capture devices, 
hand-held devices, servers, and mainframe computers.  

Examples of companies that offer biometrics software products include: 1) Aware, Inc.; 2) Idemia (formed by 
merger  of  Oberthur  Technologies  and  Safran  Identity  &  Security  (“Morpho”))  (“Idemia”);  3)  Gemalto  NV 
(who  acquired  3M  Cogent  Inc.)  (“Gemalto”);    4)  NEC  Corporation  (“NEC”);  5)  Cognitec  Systems  GmbH 
(“Cognitec”);  6)  Neurotechnology;  7)  Iritech,  Inc.  (“Iritech”);  8)  Innovatrics  s.r.o.  (“Innovatrics”);  9) 
SpeechPro, Inc.; 10) Agnitio S.L. which was acquired by Nuance Communications, Inc. in 2016; 11) Precise 
Biometrics; 12) VoiceTrust GmbH.; 13) Eyelock; 14) BIO-key International, Inc.; 15) VoiceVault Inc.; 16) 
EyeVerify,  Inc.;  17)  Iris  ID;  18)  Dermalog  Identification  Systems  GmbH  (“Dermalog”);  19)  FacePhi 
Biometria; and 20) Sensory, Inc. 

2)  System integrators 

System  integrators purchase hardware  and software  technology  from  core  biometrics  technology vendors  and 
incorporate  those  components  into  customized  biometrics  systems  that  they  deliver  to  end-user  customers.  
Historically  those  end-user  customers  have  been  governments,  but  in  recent  years  system  integrators  have 
begun to serve commercial enterprise customers as well. System integrators include large multinationals with a 
broad range of expertise and the capacity to execute very large projects, as well as smaller system integrators 
that  have  more  focused  expertise  on  a  particular  market  sector,  technology,  or  geography.  Some  system 
integrators have developed their own biometric technologies that they deliver as part of their solutions.  

Examples of companies that offer systems integration services include: 1) Northrop Grumman Corporation; 2) 
Science  Applications  International  Corporation;  3)  Hewlett-Packard  Enterprise  Services;  4)  International 
Business Machines Corporation; 5) Fujitsu Limited; 6) Accenture plc; 7) Unisys Corporation; 8) Leidos, Inc.; 
and 9) ManTech International Corporation.  

3)  Fully integrated solutions suppliers   

Fully integrated solutions suppliers are similar to systems integrators in that they deliver customized biometrics 
systems to government and commercial enterprise end-user customers. They differ from system integrators in 
that  they  use  core  hardware  and  software  technologies  that  they  developed  in-house  or  acquired  from  others. 
Vendors  in  this  category  may  purchase  some  third  party  software,  but  we  believe  such  purchases  represent  a 
minor component of the overall systems they deliver. 

There  are  three  large  global  suppliers  of  fully  integrated  solutions,  including:  1)  Idemia;  2)  Gemalto;  and  3) 
NEC.  We  believe  these  companies  supply  a  large  percentage  of  the  biometric  systems  that  are  delivered  to 
government customers around the world.  

In addition to these three large suppliers, we would categorize Dermalog as a fully integrated solution provider, 
but one that operates on a smaller scale.  Aware also has a product portfolio and services capability that enables 
us  to  deliver  fully  integrated  solutions.    We  have  acted  in  this  capacity  on  a  limited  basis  in  the  past  and  an 
element of our strategy is to grow this part of our business in the future. 

4)  Biometrics-as-a-service providers 

Biometrics service providers have begun to offer a pay-per-transaction biometrics service offering. This service 
allows organizations to biometrically identify or verify employees, customers, or other individuals relevant to 
their  business.  A  pay-per-transaction  model  may  be  potentially  more  financially  attractive  for  some 
organizations as compared to the cost of purchasing, installing and maintaining internal biometrics systems. 

Examples  of  companies  offering  biometrics  services  include:  1)  Certibio  Identidade  Biometrica,  a  wholly-
owned  subsidiary  of  Certisign  Certificadora  Digital  S.A.  (“Certisign”);  2)  Idemia;  3)  RightPatient,  Inc.;  4) 
Microsoft Corporation; 5) SkyBiometry, Inc.; 6) BioID GmbH; and 7) VoiceIt Technologies, LLC.   

5)  Vendors of biometrically-enabled solutions 

Vendors  of  biometrically-enabled  solutions  provide  products  that  are  not  principally  marketed  as  biometrics 
products,  but  include  biometric  functionality.  Biometrics  capability  is  a  feature,  but  not  the  chief  function  of 
these products. Such vendors represent a potential opportunity for core biometrics technology providers as some 
of them do not own core biometrics technology. 

Examples  of  companies  that  offer  biometrically-enabled  smartphone  products  include:  1)  Apple,  Inc.;  2) 
Samsung Electronics Co., Ltd.; and 3) Google, Inc. 

 8

 
 
 
 
 
 
 
 
 
 
Examples of companies that offer secure identification/access solutions that incorporate biometrically-enabled 
components include: 1) Gemalto; 2) HID; 3) Entrust Datacard Corporation; and 4) Idemia. 

Examples of companies that offer physical access control solutions that may incorporate biometrics include: 1) 
Honeywell International,  Inc.;  2)  Tyco International  Ltd.; 3)  Lenel  Systems  International  Inc.;  and 4)  Stanley 
Security Limited. 

Products and Services 

Software products 

We  sell  a  broad  range  of  biometrics  software  products  that  enable  important  functions  in  biometrics  systems, 
including: 

Integration of peripheral biometric capture devices. 

1.  Enrollment, analysis, and processing of biometric images and data on workstations or mobile devices. 
2. 
3.  Centralized workflow, transaction processing, and subsystem integration. 
4.  Matching of biometric samples against biometric databases to authenticate or verify identities; and 
5.  Analysis and processing of text-based identity data. 

Our biometrics software products range from discrete software blocks, such as software development kits (“SDKs”) 
that  customers  can  use  to  develop  their  own  solutions  to  more  complete  applications  that  customers  can  use  to 
reduce or eliminate their development times. Our products are described below.  

1)  Biometric Platforms 

AwareABIS™ 
AwareABIS  is  an  Automated  Biometric  Identification  System  (ABIS)  used  for  large-scale  biometric 
identification and deduplication using fingerprint, face, and iris recognition. It is a highly scalable platform that 
performs one-to-many search or one-to-one match against large stores of biometrics and other identity data. It 
does  so  by  deploying  biometric  data  and  matching  algorithms  across  a  cluster  of  multiple  computing  nodes.  
Extremely large biometric databases (tens of millions of records) cannot be stored or efficiently searched on a 
single computer. Distributing the data and biometric comparison tasks across multiple machines enables even 
extremely  large  databases  to  be  searched  in  only  seconds.  AwareABIS  enables  not  only  massive  biometric 
search  tasks  but  complex  filter,  search,  match,  and  link  operations  critical  to  data  preparation  and  quality 
assurance  functions  such  as  identity  resolution  and  data  deduplication.    AwareABIS  is  built  upon  several 
mature,  high-performance,  field-proven  applications,  platforms,  and  algorithms  from  Aware.  Components  are 
available a la carte depending on the application and system requirements. 

Biometric Services Platform - BioSP™ 
Our Biometric Services Platform product is called BioSP. BioSP is a service-oriented platform used to enable a 
biometric  system  with  advanced  biometric  data  processing  and  management  functionality  in  a  web  services 
architecture.  It  provides  workflow,  data  management  and  formatting,  and  other  important  utilities  for    large-
scale  fingerprint  recognition,  face  recognition,  and  iris  recognition  systems.    BioSP  is  well  suited  for 
applications  that  require  the  collection  of  biometrics  throughout  a  distributed  network,  and  subsequent 
aggregation,  analysis,  processing,  distribution,  matching,  and  sharing  of  data  with  other  system  components. 
BioSP is modular, programmable, scalable, and secure, capable of managing all aspects of transaction workflow 
including  messaging,  submissions,  responses,  and  logging.  BioSP  makes  extensive  use  of  open-source 
components and is J2EE-compliant. 

Cloud-Based Matching Platform - Astra™ 
Our  cloud-based  marching  platform  product  offering  is  called  Astra.  Astra  is  used  for  large-scale  fingerprint 
recognition,  face  recognition,  iris  recognition,  and  text-based  name  matching  and  identity  resolution.  It  is  a 
highly scalable biometric identification and authentication platform that performs one-to-many search or one-to-
one match against large stores of biometrics and other identity data. It does so by deploying biometric and text 
data and matching algorithms across a cluster of multiple computing nodes. 

 9

 
 
 
 
 
 
 
 
 
 
 
 
 
2)  Biometric Search and Match 

Biometric Search and Match SDKs 
Our line of biometric search and match SDKs is call Nexa™ and it includes Nexa|Fingerprint™, Nexa|Face™, 
Nexa|Iris™ and NexaVoice™.  These products provide high-performance biometric algorithms for fingerprint, 
facial,  iris  and  voice  identification  or  authentication.  The  algorithms  in  these  products  convert  images  into 
biometric templates, which can then be compared to templates stored in databases to find matches.   

Each Nexa SDK can be deployed on a workstation or a server, either as a standalone biometric search/match 
API,  or  in  combination  with  our  other  SDKs,  applications,  BioSP,  or  Astra  products.    Our  SequenceCheck, 
PreFace, and IrisCheck SDKs may be used in concert with Nexa libraries to perform optional quality assurance 
and preprocessing for enhanced fingerprint, face, and iris search and match functionality. 

       Interoperable Fingerprint Matching SDK 

Our  product  offering  in  this  category  is  called  AwareXM™.    AwareXM  is  an  SDK  that  provides  MINEX-
certified,  INCITS  378-compliant  fingerprint  minutiae  extraction,  template  generation,  and  fingerprint 
authentication. 

3) Text Search and Identity Analytics SDKs - Inquire™ 

Inquire is a software development kit that performs fuzzy text-based filtering, searching, matching, and linking 
functions  towards  discovery  of  useful  information  in  identity  data.  Analysis  of  text-based  identity  data  is 
naturally  complementary  to  biometric  verification  and  identification,  and  Inquire  is  optimized  for  processing 
and analysis of data that includes biometrics. 

Inquire  provides  many  advanced  text  matching  comparison  algorithms  and  flexibility  in  how  matching 
algorithms behave (e.g. thresholds, data definitions). It can be used to perform advanced analysis of text-based 
identity  data  for  several  useful  investigative  applications  including  data  analysis  and  quality  assurance,  data 
integration, identity resolution, and link analysis. Inquire is fully scalable, with infrastructure that automatically 
determines processing resources and optimizes their utilization. 

4)  Biometric Applications 

Our  products  in  this  category  combine  user  interfaces  with  multiple  Aware  software  products  to  create  more 
complete applications that operate on client workstations or mobile devices.  We have four types of biometric 
application products, including: 

Enrollment – Fingerprint, Face, and Iris 
Our enrollment application products include Universal Registration Client (“URCTM”) and WebEnroll.  

  URC is a configurable Windows-based enrollment application that performs a variety of biometric data 

capture, analysis, matching, formatting, and hardware abstraction functions.  

  WebEnroll is a browser-based enrollment application available as an option with BioSP that captures 

biographic data, fingerprints, facial images, and iris images.  

Fingerprint Cards 
Our  fingerprint  card  products  include  FormScannerSE™  and  FormScannerMB™.  The  two  products  are 
independent applications that may be used for scanning and processing of inked fingerprint cards.  

  FormScannerSE  is  designed  for  one-at-a-time,  assisted  “scan  and  entry”  processing  of  fingerprint 
cards, such as for manual data entry of previously scanned card batches. It can also be used for manual 
“rework” such as crop region adjustments.  

  FormScannerMB  is  designed  for  “multi-batch”  scanning  of  large  volumes  of  cards  in  an  automated 
fashion,  and  provides  features  useful  for  high-volume  processing  such  as  support  for  automatic 
document feeding and real-time image quality feedback. 

Forensic Analysis and QA 
include  our  WorkbenchSuiteTM  of  products.  
Our  forensic  analysis  and  quality  assurance  products 
WorkbenchSuite  is  a  family  of  .NET  workstation  applications  that  are  designed  to  be  used  by  an  operator  to 
analyze  and  repair  or  otherwise  process  digital  records  containing  biometric  images  and  data.  Each  targets  a 

 10

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
particular use case and implements workflow carefully designed to best assist analysts in their task. The suite 
comprises: 

  Fingerprint  Workbench  which  is  used  for  forensic  analysis,  processing,  and  reporting  of  biometric 

fingerprint evidence comparison and search results. 

  Forensic  Workbench  which  is  used  for  the  categorization,  processing,  and  standards-compliant 

formatting of biometric images and demographic data. 

  Sequence  Workbench  which  is  used  for  the  detection  and  assisted  repair  of  fingerprint  records 

containing sequence errors. 

  CrosslinkWorkbench which  is  used for  assisting with  identifying  and repairing of  crosslink  errors  in 
ANSI/NIST  ITL  transactions.  Crosslinks  are  biometric  records  that  erroneously  contain  data  from 
different individuals. 

  FaceWorkbench which enables an analyst to analyze and process candidates returned from a biometric 

face search. 

Military-Grade Enrollment and Search 

  URC|TacticalTM  is  a  software  application  for  performing  biometric  enrollment,  identification,  and 
screening  on  ruggedized  mobile  biometric  devices,  such  as  those  used  by  military  personnel  in  the 
field. It allows the operator to capture both biographic and biometric data from subjects and then match 
the biometric information to onboard watch lists and known mission-encountered individuals. 

5)  Biometric Enrollment SDKs  Our software development kits consist of: i) multiple software libraries; ii) sample 
applications  that  show  customers  how  to  use  the  libraries;  and  iii)  documentation.    Customers  use  our  SDKs  to 
design and develop biometrics applications. Our suite of enrollment SDKs performs a variety of functions that are 
critical  to  biometric  enrollment,  including  image  capture,  image  quality  assurance,  image  formatting,  and  image 
compression. Our enrollment SDK products include: 

  Biometric  Capture  and  Hardware  Abstraction  –  This  group  of  products  includes:  i)  LiveScan  API;  ii) 

PreFaceTM; iii) IrisCheckTM; and iv) SequenceCheckTM.  

  Data Formatting and Validation – This group of products includes: i) NISTPack; ii)  ICAOPack; and iii) 

PIVPackTM. 

  Fingerprint Enrollment Bundle – Our product in this category is called CaptureSuiteTM. CaptureSuite is a 
bundle  of  software  development  kits  that  support  the  development  of  applications  with  comprehensive 
functionality for capture of either live scan or card scan fingerprint images. CaptureSuite provides quality 
and  compliance  assurance  mechanisms  for  applications,  such  as  fingerprint  recognition,  fingerprint 
authentication, and automated fingerprint identification systems.  

  Fingerprint Cards – This group of products includes:  i) AccuScanTM; and ii) AccuPrintTM. 

 

Image Compression – This group of products includes: i) Aware WSQ1000; and ii) Aware JPEG2000. 

  Controls  and  applets  -    This  group  of  products  consists  of  our  BioComponentsTM  line  of  products.  Our 
BioComponents products allow customers to develop biometric enrollment applications more quickly than 
if they purchased our SDKs.  Each product in the group includes a user interface and one or more software 
libraries that perform a discrete set of functions, such as automated image capture, quality assurance, and 
capture  hardware  integration.    BioComponents  comprise  modular,  independent,  self-contained  software 
components that can operate either independently or in concert with one another.  Specific BioComponents 
products and the functions they perform are: 

  FingerprintComponent is used to capture, verify image quality, and compress fingerprint images. 
  PhotoComponent is used to capture, verify image quality, and manipulate facial images. 
  ScanningComponent is used to scan forms such as inked fingerprint cards. 
  PrintingComponent is used for printing FBI-quality fingerprint images on cards and forms. 
  NISTComponent  is  used  for  biographic  and  textual  data  entry  and  formatting,  NIST  compliance 

checking, and submission. 

 11

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
6)  Mobile Biometrics 

Over the past few years, we have modified some of our traditional Windows-based, client-server products for 
mobile  devices  that  operate  on  Android  and  iOS  platforms.  As  of  the  end  of  2017,  our  mobile  biometrics 
product line-up included:  

Biometric Authentication 

FIDO® Certified SDKs  
FIDO® Suite is a family of products that are certified by the FIDO Alliance and are interoperable with other 
FIDO-certified  products.  Our  FIDO  Suite  includes:  i)  Aware  FIDO®  Face  Authenticator;  ii)  Aware  FIDO® 
Client; and iii) Aware FIDO® Server.  These products are available for Android and iOS devices and enable the 
functionality described below.   

The FIDO authentication process employs a challenge/response mechanism using digital signatures that works 
in a two-step process as follows: 

Registration:  Users  complete  a  registration  process  by  submitting  their  biometrics  and  PIN  through  a 
special app or website. If there is a successful biometric/PIN match, a public key pair is created. A private 
key is retained on the client in a cryptographic keystore and a public key is sent to a server where it is saved 
in a keystore under a user’s ID. 

Login:  When users attempt to login, a FIDO authentication server creates a random challenge and sends it 
to  the  FIDO  client.  The  biometrics  and  PIN  are  matched  locally  by  a  FIDO  authenticator  against  the 
biometrics  enrolled  for  that  user.  Biometrics  data  is  never  transmitted  to  the  server.  Users  are  prompted 
again to enter their biometrics and PIN.  If the match is successful, the private key from the FIDO client 
keystore is unlocked. The FIDO client signs the challenge using the user’s private key and sends it to the 
FIDO server. The server verifies the signature using the public key received during registration and the user 
is permitted to login. 

Knomi™ 

In October 2017, we introduced Knomi, a mobile biometric authentication framework offering face, voice and 
keystroke dynamics.  The Knomi mobile biometric authentication framework is a collection of biometric SDKs 
running on mobile devices and a server that together enable strong, multi-factor, password-free authentication 
from  a  mobile  device  using  biometrics.  Knomi  offers  multiple  biometric  modality  options,  including  facial 
recognition,  keystroke  dynamics,  and  voice  authentication  as  means  to  authenticate.  Banks  or  any  other 
commercial enterprise can deploy Knomi to enhance their password-based authentication mechanisms, making 
login  to  their  mobile  applications  more  secure  and  convenient  for  their  customers  and  employees.  Knomi 
software components can be used in different combinations and configurations to enable either a server-centric 
architecture or a device-centric, FIDO® Certified implementation.   

Mobile Enrollment and Search 
We also offer several other products for mobile biometric enrollment and search, including: 

URC|Mobile™ is a software application for capturing fingerprint and facial images on an Android smart 
phone or tablet using its onboard camera and a tethered fingerprint capture device. It is designed to be used 
by an enrollment attendant for rapid capture and quality assurance of biometric data and submission to a 
centralized biometric database for enrollment, search, or authentication. URC|Mobile is best suited for an 
environment where mobility beyond a desktop is useful or where a more economical client platform than a 
desktop solution is needed. 

Mobile SDKs – We have ported some of our Windows-based SDKs to mobile operating systems, including 
iOS and Android. They offer the same functionality as the Windows versions, and include documentation 
and  reference  applications  specific  to  these  operating  systems.  Our  family  of  mobile  SDKs  includes:  i) 
Nexa|Face™ Mobile; ii) Nexa|Fingerprint™ Mobile; iii) PreFaceTM Mobile; iv) LiveScan API Mobile; v) 
NISTPack Mobile; vi) WSQ1000 Mobile; and vii) AwareXMTM Mobile. 

 12

 
 
 
 
 
 
 
 
 
 
 
 
 
7)  Biometric Identity Duplicate Detection 
In  April  2017,  we  introduced  Indigo|Onboard™  ,  a  cloud-based  solution  that  leverages  biometrics  to  enhance  the 
onboarding process with a determination of whether someone has an existing identity record in the system. In this 
way,  attempts  at  identity  fraud  can  be  detected  and  duplicate  identity  records  prevented.  Indigo|Onboard  offers 
browser-based capture of fingerprints and faces, and scalable one-to-many search of millions of records. It separates 
the enrollment and investigation processes into two asynchronous steps so they can be performed and administrated 
by personnel with different skills and credentials. Fingerprint data is searched against all records previously enrolled 
in  the  system,  and  positive  search  results  are  queued  in  a  worklist,  with  each  work  item  including  alerts  and  the 
associated  ID  numbers  and  facial  images.  As  a  separate  asynchronous  process,  work  items  can  be  used  towards 
further investigation, and then either closed or escalated. 

Imaging products 

8) 
In  addition  to  our  biometrics  software  products,  we  also  sell  products  used  in  applications  involving  medical  and 
advanced imaging. Our principal imaging product is Aware JPEG 2000, which is based on the JPEG2000 standard. 
The  JPEG2000  standard  is  an  image  compression  standard  and  coding  system  that  was  created  by  the  Joint 
Photographic  Experts  Group  committee  in  2000.  Our  JPEG2000  product  is  used  to  compress,  store,  and  display 
images.  Those images are typically medical images.  

Software maintenance  

We  also  sell  software  maintenance  contracts  to  many  of  our  customers  who  purchase  software  licenses.    These 
contracts  typically  have  a  one  year  term  during  which  customers  have  the  right  to  receive  technical  support  and 
software updates, if and when they become available.  Customers tend to renew maintenance contracts during the 
period of time that our software is being used in their biometrics systems. 

Services 

We  offer  a  variety  of  software  engineering  services,  including:  i)  project  planning  and  management;  ii)  system 
design; iii) software design, development, customization, configuration, and testing; and iv) software integration and 
installation.  Services are typically, but not always, sold in conjunction with software licenses.  

Service engagement deliverables may include: i) custom-designed software products; ii) custom-configured versions 
of existing software products; iii) one or more subsystems comprised of software products that are integrated within 
a larger system; or iv) complete software solutions.  In some cases, the software resulting from service engagements 
may form the basis for new or improved Aware software products.  

Our customers for services include: i) government agencies; ii) large multinational systems integrators; iii) smaller 
systems  integrators  with  a  particular  market,  technology  or  geographic  focus;  and  iv)  commercial  providers  of 
products,  solutions,  and  services.    We  provide  services  directly  to  end-users  or  indirectly  to  end-users  through 
systems integrators.  When we provide services to systems integrators, they are often engaged with the end-user as a 
prime  contractor  and  are  responsible  for  delivery  of  a  complete  solution,  in  which  case  we  typically  serve  as  a 
subcontractor assigned a subset of the total scope of work. 

The  scope  of  our  services  projects  varies.    A  small  project  might  involve  configuration  and  testing  of  a  single 
software product, taking a small team one month or less.  A large project might involve delivery of a more complex 
solution  comprised  of  multiple  products  and  subsystems,  requiring  a  larger  team  to  conduct  project  management, 
system  design,  software  customization  and  integration,  and  taking  up  to  one  year  or  more.    Some  projects  are 
followed by subsequent projects that serve to change or extend the features and functionality of the initial system.   

Hardware products 

We  developed  a  biometrics  software  system  for  a  U.S.  government  customer  under  a  Small  Business  Innovation 
Research (“SBIR”) contract that began in 2008 and ended in early 2013.  When the software development project 
ended in early 2013, we entered into a separate contract to supply hardware products incorporating the developed 
software.    Hardware  products  sold  to  this  customer  integrate  the  developed  software  with:  i)  hardware  purchased 
from  third  parties;  ii)  software  purchased  from  third  parties;  and  iii)  some  of  our  biometrics  software  products.  
While other customers could theoretically purchase the hardware products developed for this customer, we believe 
that it is unlikely that they will do so, because of the highly customized nature of the products.   

 13

 
 
 
 
 
 
 
 
 
 
 
 
 
Sales and Marketing 

As of December 31, 2017, we had a total of 12 employees in our sales and marketing organization. In addition to our 
employee sales staff, we also engage third party sales agents to sell our products and services in foreign countries.  

We sell our products and services through three principal channels of distribution: 

i)  Systems  integrator  channel  –  we  sell  to  systems  integrators  that  incorporate  our  software  products  into 

biometrics systems that are delivered primarily to government end users. 

ii)  OEM channel – we sell to hardware and software solution providers that incorporate our software products 

into their products.   

iii)  Direct channel – we also sell directly to government, and, to a lesser degree, to commercial customers.  

All  of  our  revenue  in  2017,  2016,  and  2015  was  derived  from  unaffiliated  customers.  Revenue  from  the  Merge 
Healthcare Solutions Inc. represented 12%, 2% and 4% of total revenue during 2017, 2016 and 2015, respectively.  
U.S.  Marine  Corps  represented  6%,  18%,  and  3%  of  total  revenue  during  2017,  2016,  and  2015,  respectively.  
Revenue  from  Telos  Corporation  represented  6%,  12%,  and  2%  of  total  revenue  during  2017,  2016,  and  2015, 
respectively.    Revenue  from  Certisign  Certificadora  Digital  S.A.  represented  5%,  5%,  and  10%  of  total  revenue 
during  2017,  2016,  and  2015,  respectively.    Revenue  from  Leidos,  Inc.  represented  1%,  18%,  and  6%  of  total 
revenue during 2017, 2016, and 2015, respectively. No other customer represented 10% or more of total revenue in 
any of those years.   

Competition 

The markets for our products and services are competitive and uncertain.  We compete against: i) other companies 
that  provide  biometric  software  solutions;  and  ii)  fully  diversified  companies  that  provide  biometric  software 
solutions  and  also  act  as  systems  integrators.  We  can  give  no  assurance  that:  i)  our  products  and  services  will 
succeed  in  the  market;  ii)  that  we  will  be  able  to  compete  effectively;  or  iii)  that  competitive  pressures  will  not 
seriously harm our business.   

Many  of  our  competitors  are  larger  than  us  and  have  significantly  greater  financial,  technological,  marketing  and 
personnel resources than we do.  At the other end of the competitive spectrum, we have seen increasing competition 
from  smaller  biometrics  companies  in  foreign  countries.  These  smaller  foreign  competitors  have  demonstrated  a 
willingness to sell their biometrics software products at low prices.  

We can give no assurance that our customers will continue to purchase products from us or that we will be able to 
compete effectively in obtaining new customers to maintain or grow our business. 

Aware’s Strategy 

Our strategy is to capitalize on our strong brand and reputation to sell biometrics software products and services into 
government and commercial markets.  We intend to offer a broad portfolio of high quality products that are coupled 
with expert technical support and services.  We expect to continue to employ a three-pronged distribution strategy 
using systems integrators, OEMs, and direct sales. 

Our strategy for growing our biometrics business may include one or more of the following elements: 

i) 

Product strategy – Our product strategy is to offer more complete biometrics solutions. We believe this 
strategy will allow us to us to sell more software and services into biometrics projects. We recognized the 
need to make this transition several years ago and developed new products to enable this strategy. 

Our strategy to offer complete solutions involves:  

  Product  line  expansion  -  Our  aim  is  to  expand  our  product  portfolio  by  adding  new  products  and 
increasing the functionality of existing products using our internal engineering teams.  This means 
we may add resources to our engineering staff.  To the extent we are unable to develop critical new 

 14

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
technologies  internally,  we  may  purchase  or  license  such  technologies  from  third  parties. 
Alternatively, we may also acquire biometrics companies provided we believe the acquisition cost is 
reasonable relative to the estimated future revenue and profits the acquired company may produce. 

  Engineering  services  –  We  believe  that  services  are  an  important  element  of  our  strategy  to  sell 
complete solutions. We intend to have adequate engineering resources on hand to ensure that we can 
staff projects with the technical expertise we need to win new projects. 

ii)  Market  strategy  –  Our  market  strategy  is  to  continue  to  focus  on  our  legacy  government  biometrics 
market and expand into new commercial biometrics markets. Historically our revenue has been primarily 
derived from the government biometrics market.  

We  believe  the  evolution  of  commercial  markets  over  the  past  few  years  may  present  mobile 
authentication  and  enterprise  opportunities.  To  that  end,  we  have  modified  some  of  our  products  to 
enable us to participate in these markets. 

iii) 

Sales strategy – While the United States remains a large market, we believe there are attractive growth 
opportunities  in  international  markets.  We  intend  to  continue  our  focus  on  international  markets  and 
pursue opportunities in those markets through our sales staff and third party sales agents.   

As  we  attempt  to  grow  our  biometrics  business,  we  may  make  investments  in  growth  initiatives,  such  as  those 
described above, that may cause our profitability to decline in the near term. 

In 2015 and 2016, we had sales of hardware products to a single U.S. government customer.  It is unlikely that we 
will have meaningful sales of hardware in future periods as this customer appears to have completed the bulk of its 
purchasing. Accordingly, our strategy going forward does not include providing biometrics hardware.   

Backlog 

We had $3.0 million of backlog on December 31, 2017. We define backlog as revenue items in deferred revenue and 
undelivered  orders  in  our  backlog  report.  Total  backlog  of  $3.0  million  included:  i)  $2.9  million  of  software 
maintenance revenue of which approximately $2.8 million will be recognized during 2018; and ii) $0.1 million of 
services that we anticipate will be delivered in the first quarter of 2018.  

We had $3.3 million of backlog on December 31, 2016. Total backlog of $3.3 million included: i) $2.9 million of 
software  maintenance  revenue  of  which  approximately  $2.7  million  was  recognized  during  2017;  and  ii)  $0.4 
million of services that we anticipated would be delivered in the first quarter of 2017. 

Research and Development 

Our  research  and  development  activities  are  focused  on  enhancing  our  existing  products  and  developing  new 
products.  Our engineering organization is based in Bedford, Massachusetts.  As of December 31, 2017, we had an 
engineering staff of 45 employees, representing 66% of our total employee staff. 

During  the  years  ended  December  31,  2017,  2016,  and  2015,  research  and  development  expenses  totaled  $7.8 
million, $6.9 million, and $5.8 million, respectively.  We expect that we will continue to invest substantial funds in 
research and development activities.   

Patents and Intellectual Property  

We  rely  on  a  combination  of  nondisclosure  agreements  and  other  contractual  provisions,  as  well  as  patent, 
trademark, trade secret and copyright law to protect our proprietary rights.  We have an active program to protect 
our proprietary technology through the filing of patents.  As of December 31, 2017, we had approximately 60 U.S. 
and foreign patents and approximately 45 pending patent applications.  Our patents and patent applications pertain 
primarily to biometrics and imaging compression. 

Although  we  have  patented  certain  aspects  of  our  technology,  we  rely  primarily  on  trade  secrets  to  protect  our 
intellectual property.  We attempt to protect our trade secrets and other proprietary information through agreements 
 15

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
with our customers, suppliers, employees and consultants, and through security measures.  Each of our employees is 
required  to  sign  a  non-disclosure  and  non-competition  agreement.    Although  we  intend  to  protect  our  rights 
vigorously, we cannot assure you that these measures will be successful.  In addition, effective intellectual property 
protection may be unavailable or limited in certain foreign countries.  

Third  parties  may  assert  exclusive  patent,  copyright  and  other  intellectual  property  rights  to  technologies  that  are 
important to us.  From time  to time, we receive claims from third parties suggesting that we may be obligated to 
license such intellectual property rights.  If we were found to have infringed any third party’s patents, we could be 
subject to substantial damages or an injunction preventing us from conducting our business. 

Manufacturing & Systems Integration 

We  do  not  design  or  manufacture  hardware  products,  however  we  have  provided  systems  integration  services  for 
one  U.S.  government  customer.    Our  systems  integration  activities  include:  i)  procuring  hardware  and  software 
components from third party suppliers; ii) installing Aware and third party software on the purchased hardware; and 
iii) testing products for quality assurance prior to shipment. 

To the extent we receive any more orders for hardware revenue in the future, we rely on single source suppliers for 
certain  critical  hardware  and  software  components.  Our  dependence  on  single  source  suppliers  involves  several 
risks, including limited control over availability, quality, and delivery schedules. Any delays in delivery or shortages 
of such components could cause delays in the shipment of our products, which could harm our business.   

Employees 

At December 31, 2017, we employed 68 people, including 45 in engineering, 12 in sales and marketing, and 11 in 
finance  and  administration.    Of  these  employees,  65  were  based  in  Massachusetts.    None  of  our  employees  are 
represented by a labor union.  We consider our employee relations to be good.  

We  believe  that  our  future  success  will  depend  in  large  part  on  the  service  of  our  technical,  sales,  marketing  and 
senior  management  personnel  and  upon  our  ability  to  retain  highly  qualified  technical,  sales  and  marketing  and 
managerial personnel.  We cannot assure you that we will be able to retain our key managers and employees or that 
we will be able to attract and retain additional highly qualified personnel in the future. 

Segment Information; Financial Information About Geographic Areas 

We  organize  ourselves  into  a  single  segment  that  reports  to  the  chief  operating  decision  maker.    Summaries  of 
revenue by geographic regions and revenue by product group are set forth in Note 8 to our consolidated financial 
statements included elsewhere in this Annual Report. 

Available Information 

Our  Annual  Report  on  Form  10-K,  Quarterly  Reports  on  Form  10-Q,  Current  Reports  on  Form  8-K,  proxy 
statements, and amendments to reports filed pursuant to Sections 13(a) and 15(d) of the Securities Exchange Act of 
1934,  as  amended,  are  made  available  free  of  charge  on  or  through  our  website  at  www.aware.com  as  soon  as 
reasonably  practicable  after  such reports  are  filed  with,  or  furnished  to,  the  Securities  and  Exchange  Commission 
(the SEC). The SEC also maintains a website, www.sec.gov, that contains reports and other information regarding 
issuers  that  file  electronically  with  the  SEC.    Such  reports,  proxy  statements,  and  other  information  may  also  be 
obtained by visiting  the  Public  Reference Room  of  the  SEC  at  100  F  Street,  N.E., Washington,  DC,  20549 or by 
calling the SEC at 1-800-SEC-0330. 

Copies of our (i) Corporate Governance Principles, (ii) charters for the Audit Committee, Compensation Committee, 
and Nominating Committee, and (iii) Code of Ethics are available in the Investor Relations section of our website at 
www.aware.com. 

 16

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 1A.  RISK FACTORS 

Our operating results may fluctuate significantly from period-to-period and are difficult to predict. 

Individual orders can represent a meaningful percentage of our revenues and net income in any single quarter and 
the  timing  of  the  receipt  of  those  orders  is  difficult  to  predict.  The  failure  to  close  an  order  or  the  deferral  or 
cancellation of  an order  can result  in  revenue  and net  income  shortfalls  for  that quarter. We base  our  current  and 
future expense levels on our internal operating plans and sales forecasts, and our operating costs are to a large extent 
fixed. As a result, we may not be able to sufficiently reduce our costs in any quarter to adequately compensate for an 
unexpected near-term shortfall in revenues, and even a small shortfall could disproportionately and adversely affect 
financial results for that quarter.  

Our financial results may be negatively affected by a number of factors, including the following:  

• 

• 
• 
• 
• 
• 
• 
• 
• 
• 

the  lack  or  reduction  of  government  funding  and  the  political,  budgetary  and  purchasing  constraints  of 
government customers who purchase products and services directly or indirectly from us;  
the terms of customer contracts that affect the timing of revenue recognition;  
the size and timing of our receipt of customer orders;  
significant fluctuations in demand for our products and services;  
the loss of a key customer or one of its key customers; 
new competitors, or the introduction of enhanced solutions from new or existing competitors;  
competitive pressures on selling prices; 
cancellations, delays or contract amendments by government customers; 
higher than expected costs, asset write-offs, and other one-time financial charges; and 
general economic trends and other factors 

As a result of these factors, we believe that period-to-period comparisons of our revenue levels and operating results 
are not necessarily meaningful.  You should not rely on our quarterly revenue and operating results to predict our 
future performance. 

We  derive  a  significant  portion  of  our  revenue  directly  or  indirectly  from  government  customers,  and  our 
business may be adversely affected by changes in the contracting or fiscal policies of those governmental entities.  

We  derive  a  significant  portion  of  our  revenue  directly  or  indirectly  from  federal,  international,  state  and  local 
governments.  We  believe  that  the  success  and  growth  of  our  business  will  continue  to  depend  on  government 
customers purchasing our products and services either directly through us or indirectly through our channel partners. 
Changes in government contracting policies or government budgetary constraints may adversely affect our financial 
performance. Among the factors that could adversely affect our business are:  

• 
• 
• 
• 
• 
• 
• 
• 

changes in fiscal policies or decreases in available government funding,  
changes in government funding priorities;  
changes in government programs or applicable requirements;  
the adoption of new laws or regulations or changes to existing laws or regulations;  
changes in political or social attitudes with respect to security and defense issues;  
changes in audit policies and procedures of government entities;  
potential delays or changes in the government appropriations process; and  
delays in the payment of our invoices by government payment offices.  

These and other factors could cause government customers or our channel partners to reduce purchases of products 
and services from us which would have a material adverse effect on our business, financial condition and operating 
results. 

 17

 
 
 
  
 
 
 
 
  
 
 
 
 
A significant commercial market for biometrics technology may not develop, and, even if it does, there can be no 
assurance our biometrics technology will be successful.  

A  component  of  our  strategy  to  grow  revenue  includes  expansion  into  commercial  markets.  To  date,  biometrics 
technology  has  received  only  limited  acceptance  in  such  markets.      Although  the  recent  appearance  of  biometric 
readers  on  popular  consumer  products,  such  as  smartphones,  has  increased  interest  in  biometrics  as  a  means  of 
authenticating  and/or  identifying  individuals,  commercial  markets  for  biometrics  technology  are  in  the  process  of 
developing  and  evolving.      Biometrics-based  solutions  compete  with  more  traditional  security  methods  including 
keys,  cards,  personal  identification  numbers  and security  personnel. Acceptance of biometrics  as  an  alternative  to 
such traditional methods depends upon a number of factors including: i) the performance and reliability of biometric 
solutions; ii) costs involved in adopting and integrating biometric solutions; iii) public concerns regarding privacy; 
and iv) potential privacy legislation. 

For  these  reasons,  we  are  uncertain  whether  there  will  be  significant  demand  for  biometrics  technology  from 
commercial markets. Moreover, even if there is significant demand, there can be no assurance that our biometrics 
products will achieve market acceptance. 

We derive a significant portion of our revenue from third party channel partners. 

Our future results depend upon the continued successful distribution of our products through a channel of systems 
integrators and OEM partners. Systems integrators, including value added resellers, use our software products as a 
component of the biometrics systems they deliver to their customers. OEMs embed our software products in their 
technology  devices  or  software  products.  These  channel  partners  typically  sell  their  products  and  services  to 
government customers.  

Our  failure  to  effectively  manage  our  relationships  with  these  third  parties  could  impair  the  success  of  our  sales, 
marketing and support activities. Moreover, the activities of these third parties are not within our direct control. The 
occurrence of any of the following events could have a material adverse effect on our business, financial condition 
and operating results: 

the failure of our partners to win government awards in which our products are used; 

  a reduction in sales efforts by our partners; 
 
  a reduction in technical capabilities or financial viability of our partners; 
  a misalignment of interest between us and them; 
 
  any adverse effect on a partner’s business related to competition, pricing and other factors. 

the termination of our relationship with a major systems integrator or OEM; or 

If  the  biometrics  market  does  not  experience  significant  growth  or  if  our  products  do  not  achieve  broad 
acceptance both domestically and internationally, we may not be able to grow our business.  

Our revenues are derived primarily from sales of biometrics products and services. We cannot accurately predict the 
future growth rate or the size of the biometrics market. The expansion of the biometrics market and the market for 
our biometrics products and services depend on a number of factors, such as:  

• 

• 

• 
• 

the cost, performance and reliability of our products and services and the products and services offered by 
our competitors; 
the  continued  growth  in  demand  for  biometrics  solutions  within  the  government  and  law  enforcement 
markets  as  well  as  the  development  and  growth  of  demand  for  biometric  solutions  in  markets  outside  of 
government and law enforcement; 
customers’ perceptions regarding the benefits of biometrics solutions;  
public perceptions regarding the intrusiveness of these solutions and the manner in which organizations use 
the biometric information collected;  
public perceptions regarding the confidentiality of private information;  
proposed or enacted legislation related to privacy of information;  
customers’ satisfaction with biometrics solutions; and  

• 
• 
• 
•  marketing efforts and publicity regarding biometrics solutions. 

 18

  
 
 
 
 
 
 
 
 
 
Even  if  biometrics  solutions  gain  wide  market  acceptance,  our  solutions  may  not  adequately  address  market 
requirements  and  may  not  continue  to  gain  market  acceptance.  If  biometrics  solutions  generally  or  our  solutions 
specifically do not gain wide market acceptance, we may not be able to achieve our anticipated level of growth and 
our revenues and results of operations would be adversely affected. 

We face intense competition from other biometrics solutions providers.  

A  significant  number  of  established  companies  have  developed  or  are  developing  and  marketing  software  and 
hardware  for  biometrics  products  and  applications  that  currently  compete  with  or  will  compete  directly  with  our 
offerings.  We believe that additional competitors will enter the biometrics market and become significant long-term 
competitors, and that, as a result, competition will increase.  Companies competing with us may introduce solutions 
that are competitively priced, have increased performance or functionality or incorporate technological advances we 
have not yet developed or implemented. Our current principal competitors include:  

•  Diversified technology providers that offer integrated biometrics solutions to governments, law enforcement 
agencies and other organizations.  This group of competitors includes companies such as Idemia, Gemalto, 
and NEC. 

•  Component  providers  that  offer  biometrics  software  and  hardware  components  for  fingerprint,  facial,  iris 
and  voice  biometric  identification.    This  group  of  competitors  includes  companies  such  as  Cognitec, 
Neurotechnology, Iritech, Nuance Communications, Inc. and Innovatrics. 

We  expect  competition  to  intensify  in  the  near  term  in  the  biometrics  market.  Many  current  and  potential 
competitors  have  substantially  greater  financial,  marketing,  and  research  resources  than  we  have.    Moreover,  low 
cost foreign competitors from third world and other countries have demonstrated a willingness to sell their products 
at significantly reduced prices. To compete effectively in this environment, we must continually develop and market 
new and enhanced solutions and technologies at competitive prices and must have the resources available to invest 
in significant research and development activities. Our failure to compete successfully could cause our revenues and 
market share to decline.  

The biometrics industry is characterized by rapid technological change and evolving industry standards, which 
could render our existing products obsolete.  

Our  future  success  will  depend  upon  our  ability  to  develop  and  introduce  a  variety  of  new  capabilities  and 
enhancements to our existing products in order to address the changing and sophisticated needs of the marketplace. 
Frequently, technical development programs in the biometrics industry require assessments to be made of the future 
direction  of  technology,  which  is  inherently  difficult  to  predict.  Delays  in  introducing  new  products  and 
enhancements, the failure to choose correctly among technical alternatives or the failure to offer innovative products 
or enhancements at competitive prices may cause customers to forego purchases of our products and purchase our 
competitors’ products. We may not have adequate resources available to us or may not adequately keep pace with 
appropriate requirements in order to effectively compete in the marketplace. 

Our software products may have errors, defects or bugs, which could result in delayed or lost revenue, expensive 
correction, liability to our customers, and claims against us.  

Complex  software  products  such  as  ours  may  contain  errors,  defects  or  bugs.  Defects  in  the  products  that  we 
develop and sell to our customers could require expensive corrections and result in delayed or lost revenue, adverse 
customer reaction and negative publicity about us or our products and services. Customers who are not satisfied with 
any  of  our  products  may  also  bring  claims  against  us  for  damages,  which,  even  if  unsuccessful,  would  likely  be 
time-consuming to defend, and could result in costly litigation and payment of damages. Such claims could harm 
our reputation, financial results and competitive position. 

Our business may be adversely affected by our use of open source software.  

The software industry is making increasing use of open source software in the development of products. We also 
license  and  integrate  certain  open  source  software  components  from  third  parties  into  our  software.  Open  source 

 19

 
 
 
 
 
 
 
 
 
 
 
 
software license agreements may require that the software code in these components or the software into which they 
are integrated be freely accessible under open source terms. Many features we may wish to add to our products in 
the  future  may  be  available  as  open  source  software  and  our  development  team  may  wish  to  make  use  of  this 
software to reduce development costs and speed up the development process. While we carefully monitor the use of 
all  open  source  software  and  try  to  ensure that no open  source  software  is used  in  such  a way  as  to require us  to 
disclose the source code to the related product, such use could inadvertently occur.  If we were required to make our 
software freely available, our business could be seriously harmed. 

We  rely  on  third-party  software  to  develop  and  provide  our  solutions  and  significant  defects  in  third-party 
software could harm our business.  

We rely on software licensed from third parties to develop and offer some of our solutions. In addition,  
 we  may  need  to  obtain  future  licenses  from  third  parties  to  use  software  or  other  intellectual  property  associated 
with  our  solutions.  We  cannot  assure  you  that  these  licenses  will  be  available  to  us  on  acceptable  terms,  without 
significant  price  increases  or  at  all.  Any  loss  of  the  right  to  use  any  such  software  or  other  intellectual  property 
required  for  the  development  and  maintenance  of  our  solutions  could  result  in  delays  in  the  provision  of  our 
solutions until equivalent technology is either developed by us, or, if available from others, is identified, obtained, 
and integrated, which could harm our business. Any errors or defects in third-party software could result in errors or 
a failure of our solutions, which could harm our business.  

Hardware revenue is likely to be zero in future periods. 

We had no hardware  revenue  in  the  year  ended  December 31, 2017.   In  the  years  ended December 31, 2016 and 
2015, we had hardware revenue of $0.3 million, and $1.1 million, respectively.  Gross profit on hardware revenue 
was $0.1 million, and $0.4 million in 2016 and 2015, respectively. 

Hardware revenue consisted of sales of biometrics equipment to a single U.S. government customer.  While we are 
unable  to  predict  future  hardware  sales  with  any  degree  of  certainty,  future  orders  from  this  customer  may  be 
minimal as we believe that the bulk of its purchases may have already occurred.  We have no hardware orders in 
backlog as of December 31, 2017 and our strategy does not include selling biometrics hardware. 

Our intellectual property is subject to limited protection. 

Because  we  are  a  technology  provider,  our  ability  to  protect  our  intellectual  property  and  to  operate  without 
infringing  the  intellectual  property  rights  of  others  is  critical  to  our  success.    We  regard  our  technology  as 
proprietary.    We  rely  on  a  combination  of  patent,  trade  secret,  copyright,  and  trademark  law  as  well  as 
confidentiality  agreements  to  protect  our  proprietary  technology,  and  cannot  assure  you  that  we  will  be  able  to 
enforce  the  patents  we  own  against  third  parties.  Despite  our  efforts,  these  measures  can  only  provide  limited 
protection.  Unauthorized  third  parties  may  try  to  copy  or  reverse  engineer  portions  of  our  products  or  otherwise 
obtain  and  use  our  intellectual  property.  If  we  fail  to  protect  our  intellectual  property  rights  adequately,  our 
competitors may gain access to our technology, and our business would thus be harmed.  

In the future, we may be involved in legal action to enforce our intellectual property rights relating to our patents, 
copyrights  or  trade  secrets.    Any  such  litigation  could  be  costly  and  time-consuming  for  us,  even  if  we  were  to 
prevail.    Moreover,  even  if  we  are  successful  in  protecting  our  proprietary  information,  our  competitors  may 
independently develop technologies substantially equivalent or superior to our technology.  Accordingly, despite our 
efforts, we may be unable to prevent third parties from infringing upon or misappropriating our intellectual property 
or  otherwise  gaining  access  to  our  technology.    The  misappropriation  of  our  technology  or  the  development  of 
competitive technology could seriously harm our business. 

We may be sued by third parties for alleged infringement of their proprietary rights.  

Our technology and products may infringe the intellectual property rights of others.  A large and increasing number 
of participants in the technology industry, including companies known as non-practicing entities, have applied for or 
obtained  patents.  Some  of  these  patent  holders  have  demonstrated  a  readiness  to  commence  litigation  based  on 

 20

 
 
 
 
 
 
 
 
 
 
 
 
 
 
allegations of patent infringement.  Third parties have asserted against us in the past and may assert against us in the 
future patent, copyright and other intellectual property rights to technologies that are important to our business.   

Intellectual property rights can be uncertain and involve complex legal and factual questions.  Moreover, intellectual 
property claims, with or without merit, can be time-consuming and expensive to litigate or settle, and could divert 
management  attention  away  from  the  execution  of  our  business  plan.    If  we  were  found  to  have  infringed  the 
proprietary  rights  of  others,  we  could  be  subject  to  substantial  damages  or  an  injunction  preventing  us  from 
conducting our business.  

If we are unable to attract and retain key personnel, our business could be harmed.  

If  any of our key  employees  were  to  leave,  we  could  face  substantial  difficulty  in hiring qualified  successors  and 
could  experience  a  loss  in  productivity  while  any  successor  obtains  the  necessary  training  and  experience.  Our 
employment relationships are at-will and we have had key employees leave in the past. We cannot assure you that 
one or more key employees will not leave in the future. We intend to continue to hire additional highly qualified 
personnel,  including  software  engineers  and  sales  personnel,  but  may  not  be  able  to  attract,  assimilate  or  retain 
qualified personnel in the future. Any failure to attract, integrate, motivate and retain these employees could harm 
our business. 

Our business may be affected by government regulations. 

Extensive  regulation  by  federal,  state,  and  foreign  regulatory  agencies  could  adversely  affect  us  in  ways  that  are 
difficult for us to predict. In addition, our business may  also be adversely affected by: i) the imposition of tariffs, 
duties and other import restrictions on goods and services we purchase from non-domestic suppliers; or ii) by the 
imposition  of  export  restrictions  on  products  we  sell  internationally.  Changes  in  current  or  future  laws  or 
regulations, in the United States or elsewhere, could seriously harm our business. 

Adverse economic conditions could harm our business. 

Unfavorable changes in economic conditions, including recessions, inflation, turmoil in financial markets, or other 
changes in economic conditions, could harm our business, results of operations, and financial conditions as a result 
of: 

 
 
 
 
 

reduced demand for our products;  
increased risk of order cancellations or delays; 
increased pressure on the prices for our products;  
greater difficulty in collecting accounts receivable; and 
risks to our liquidity, including the possibility that we might not have access to our cash when needed.  

We are unable to predict the timing, duration, and severity of any such adverse economic conditions in the U.S. and 
other countries, but the longer the duration, the greater the risks we face in operating our business. 

We may make acquisitions of companies. 

We  may  make  acquisitions  of  companies  that  offer  complementary  products,  services  and  technologies.  Any 
acquisitions  we  may  complete  involve  a  number  of  risks,  including  the  risks  of  assimilating  the  operations  and 
personnel of acquired companies, realizing the value of the acquired assets relative to the price paid, distraction of 
management from our ongoing businesses and potential product disruptions associated with the sale of the acquired 
company’s  products.  These  factors  could  have  a  material  adverse  effect  on  our  business,  financial  condition, 
operating results and cash flows. The consideration we pay for any future acquisitions could include our stock. As a 
result, future acquisitions could cause dilution to existing shareholders and to earnings per share. 

 21

 
 
 
 
 
 
 
 
 
  
  
 
 
 
 
 
 
 
 
We may have additional tax liabilities.  

We  are  subject  to  income  taxes  in  the  United  States.  Significant  judgments  are  required  in  determining  our 
provisions for income taxes. In the course of preparing our tax provisions and returns, we must make calculations 
where the ultimate tax determination may be uncertain. Our tax returns are subject to examination by the Internal 
Revenue  Service  (“IRS”)  and  state  tax  authorities.  There  can  be  no  assurance  as  to  the  outcome  of  these 
examinations. If the ultimate determination of taxes owed is for an amount in excess of amounts previously accrued, 
our operating results, cash flows, and financial condition could be adversely affected.  

The market price of our common stock has been and may continue to be subject to wide fluctuations, and this 
may make it difficult for shareholders to resell the common stock when they want or at prices they find attractive.  

The market price of our common stock, like that of other technology companies, is volatile and is subject to wide 
fluctuations in response to a variety of factors, including: 

 
 
 
 
 

 

quarterly variations in operating results; 
announcements of technological innovations or new products by us or our competitors,  
changes in customer relationships, such as the loss of a key customer; 
recruitment or departure of key personnel; 
corporate actions we may initiate, such as acquisitions, stock sales or repurchases, dividend declarations, or 
corporate reorganizations; and 
other events or factors.  

Our stock price may also be affected by broader market trends unrelated to our performance. As a result, purchasers 
of our common stock may be unable at any given time to sell their shares at or above the price they paid for them. 
Moreover, companies that have experienced volatility in the market price of their stock often are subject to securities 
class  action  litigation.  If  we  were  the  subject  of  such  litigation,  it  could  result  in  substantial  costs  and  divert 
management's attention and resources. 

If we are unable to maintain effective internal controls over financial reporting, investors could lose confidence 
in the reliability of our financial statements, which could result in a decline in the price of our common stock. 

As a public company, we are required to enhance and test our financial, internal and management control systems to 
meet obligations imposed by the Sarbanes-Oxley Act of 2002. Consistent with the Sarbanes-Oxley Act and the rules 
and regulations of the SEC, management's assessment of our internal controls over financial reporting and the audit 
opinion  of  our  independent  registered  accounting  firm  as  to  the  effectiveness  of  our  controls  is  required  in 
connection  with  our  filing  of  our  Annual  Report  on  Form  10-K.  If  we  are  unable  to  identify,  implement  and 
conclude that we have effective internal controls over financial reporting or if our independent auditors are unable to 
conclude  that  our  internal  controls  over  financial  reporting  are  effective,  investors  could  lose  confidence  in  the 
reliability  of  our  financial  statements,  which  could  result  in  a  decrease  in  the  value  of  our  common  stock.  Our 
assessment of our internal controls over financial reporting may also uncover weaknesses or other issues with these 
controls that could also result in adverse investor reaction. 

We must make judgments in the process of preparing our financial statements. 

We prepare our financial statements in accordance with generally accepted accounting principles and certain critical 
accounting policies that are relevant to our business.  The application of these principles and policies requires us to 
make significant judgments and estimates.  In the event that our judgments and estimates differ from actual results, 
we may have to change them, which could materially affect our financial position and results of operations. 

Moreover,  accounting  standards  have  been  subject  to  rapid  change  and  evolving  interpretations  by  accounting 
standards setting organizations over the past few years.  The implementation of new accounting standards requires 
us  to  interpret  and  apply  them  appropriately.    If  our  current  interpretations  or  applications  are  later  found  to  be 
incorrect, we may have to restate our financial statements and the price of our stock could decline.  

 22

 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 1B. UNRESOLVED STAFF COMMENTS 

Not applicable.  

ITEM 2.   PROPERTIES 

We believe that our existing facilities are adequate for our current needs and that additional space sufficient to meet 
our  needs  for  the  foreseeable  future  will  be  available  on  reasonable  terms.    We  currently  occupy  approximately 
72,000 square feet of office space in Bedford, Massachusetts, which serves as our headquarters.  This site is used for 
our research and development, sales and marketing, and administrative activities.  We own this facility.  

ITEM 3.   LEGAL PROCEEDINGS 

From time to time we are involved in litigation incidental to the conduct of our business.  We are not party to any 
lawsuit or proceeding that, in our opinion, is likely to seriously harm our business. 

ITEM 4.   MINE SAFETY DISCLOSURES  

Not applicable. 

 23

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PART II 

ITEM 5.  MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS 
AND ISSUER PURCHASES OF EQUITY SECURITIES 

Our common stock is the only class of stock we have outstanding, and it trades on the Nasdaq Global Market under 
the  symbol  AWRE.    The  following  table  sets  forth  the  high  and  the  low  sales  prices  of  our  common  stock  as 
reported on the Nasdaq Global Market for the periods indicated from January 1, 2016 to December 31, 2017. 

2017 
   High ..................................  
   Low ..................................  

2016 
   High ..................................  
   Low ..................................  

First 
Quarter 

Second 
Quarter 

Third 
Quarter 

Fourth 
Quarter 

$6.50
$4.41 

$4.13
2.81

$5.40
$4.45 

$4.41
3.58

$5.30
$4.50 

$5.90
3.46

$4.87 
$4.35 

$6.70 
4.90 

As  of  February  14,  2018,  we  had  approximately  91  shareholders  of  record.    This  number  does  not  include 
shareholders from whom shares were held in a “nominee” or “street” name. We paid no dividends in 2017, 2016 and 
2015.  We anticipate that we will continue to reinvest any earnings to finance future operations although we may 
also pay additional special cash dividends if our board of directors deems it appropriate. 

We  did  not  sell  any  equity  securities  that  were  not  registered  under  the  Securities  Act  of  1933  during  the  three 
months ended December 31, 2017. 

Issuer Purchases of Equity Securities 

(a) 
Total Number of 
Shares Purchased

(b) 
Average Price  
Paid per Share

(c) 
Total Number of 
Shares Purchased 
as Part of Publicly 
Announced Plans or 
Programs (1) 

(d) 
Maximum Number (or 
Approximate Dollar Value) 
of Shares That May Yet Be 
Purchased Under the Plans 
or Programs

7,525
80,480
38,191

$4.66
$4.68
$4.58

7,525 
80,480 
38,191 

-
-
-

Period 

October 2017 
November 2017 
December 2017 

(1)  On  April  26,  2016, we issued a press release announcing that our board of directors had approved the repurchase of up to 
$10,000,000 of our common stock from time to time through December 31, 2017. During the three months ended December 31, 
2017, we purchased 126,196 shares under this plan at an aggregate purchase price of $586,377.  

 24

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Performance Graph 

The following stock performance graph compares the performance of Aware’s cumulative stockholder return with 
that of a broad market index, the Nasdaq Composite Index, and a published industry index, the RDG Technology 
Composite Index.  The cumulative stockholder returns for shares of Aware’s common stock and for the market and 
industry  indices  are  calculated  assuming  $100  was  invested  on  December  31,  2012.    Aware  paid  special  cash 
dividends of $0.00, $1.75, $0.00, $0.00 and $0.00 per share in 2013, 2014, 2015, 2016 and 2017, respectively.  The 
performance of the market and industry indices is shown on a total return, or dividend reinvested, basis.  

COMPARISON OF 5 YEAR CUMULATIVE TOTAL RETURN*
Among Aware, Inc., the NASDAQ Composite Index 
and the RDG Technology Composite Index

$300

$250

$200

$150

$100

$50

$0

12/12

12/13

12/14

12/15

12/16

12/17

Aware, Inc.

NASDAQ Composite

RDG Technology Composite

*$100 invested on 12/31/12 in stock or index, including reinvestment of dividends.
Fiscal year ending December 31.

Aware, Inc. .................................................. 
Nasdaq Composite Index. ............................ 
RDG Technology Composite Index ............ 

Value of Investment ($) 
12/31/12 12/31/13  12/31/14 12/31/15 12/31/16  12/31/17
$80.31 $150.27  $110.86
$100.00
242.29
187.19 
173.33
100.00
247.79
181.12 
161.00
100.00

$111.50 $111.84
162.09
155.05

141.63
132.51

 25

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 6.  SELECTED FINANCIAL DATA 

The  following  selected  consolidated  financial  and  operating  data  set  forth  below  with  respect  to  our  consolidated 
financial statements for the fiscal years ended December 31, 2017, 2016, and 2015 are derived from the consolidated 
financial statements included elsewhere in this Form 10-K. The data for fiscal years ended December 31, 2014 and 
2013 are derived from previously filed consolidated financial statements.  The data set forth below should be read in 
conjunction with “Management’s Discussion and Analysis of Financial Condition and Results of Operations,” our 
historical consolidated financial statements, and the related notes to the consolidated financial statements, which can 
be found in Item 7 and Item 8.  

Year ended December 31,  

2017

2016

2014 
2015
(in thousands, except per share data) 

2013

Statements of Comprehensive Income Data 
Revenue ........................................................
Patent related income .....................................
Operating income  .........................................
Income from continuing operations ...............
Loss from discontinued operations, net of 
income taxes ..................................................
Net income .....................................................
Net income per share – basic .........................
Net income per share – diluted ......................

Balance Sheet Data 
Cash and cash equivalents ............................
Working capital ............................................
Total assets ....................................................
Total liabilities ..............................................
Total stockholders’ equity ............................

$16,282
1,582
1,810
1,282

-
1,282
$0.06
$0.06

$51,608
50,055
63,936
4,284
59,652

$21,566 
809
5,908
4,103

-
4,103
$0.18
$0.18

$51,913
51,265
61,984
4,143
57,841

$19,621 
43
3,915
4,614

-
4,614
$0.20
$0.20

$51,232
49,151
63,619
7,438
56,181

$23,720  
2,127 
7,089 
4,583 

$19,357 
780
5,318
3,752

- 
4,583 
$0.20 
$0.20 

(1,156)
2,596
$0.12
$0.11

$43,985 
44,745 
55,893 
3,504 
52,389 

$72,660
75,760
89,329
4,179
85,150

 26

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 7.  MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND 
RESULTS OF OPERATIONS 

RESULTS OF OPERATIONS 

The following table sets forth, for the years indicated, certain line items from our consolidated statements of income 
and comprehensive income stated as a percentage of total revenue: 

Revenue: 
   Software licenses ..............................................................................
   Software maintenance .......................................................................
   Services.............................................................................................
   Hardware ..........................................................................................
   Royalties ...........................................................................................
     Total revenue ..................................................................................

Costs and expenses: 
   Cost of software licenses ..................................................................
   Cost of services .................................................................................
   Cost of hardware ...............................................................................
   Research and development ...............................................................
   Selling and marketing .......................................................................
   General and administrative ...............................................................
      Total costs and expenses ................................................................

Patent related income ...........................................................................

Operating income  ...............................................................................
Other income .......................................................................................
Interest income ....................................................................................
Income before provision (benefit from) for income taxes ...................
Provision for (benefit from) income taxes ...........................................
Net income  ...........................................................................................

Year ended December 31,
2016 

2015

2017

61%
30
8
-
1
100

1
4
-
48
25
21
99

10

11
-
3
14
6
8%

65% 
24 
8  
2  
1 
100 

5 
4 
1 
32 
19 
15 
76 

4 

28 
- 
1 
29 
10 
19% 

51%
24
17 
6 
2
100

-
9
4
29
20
18
80

-

20
-
1
21
(3)
24%

Summary of Operations  

We are primarily engaged in the development and sale of biometrics products and services.  Our software products 
are used in government and commercial biometrics systems to identify or authenticate people. Principal government 
applications  of  biometrics  systems  include  border  control,  visitor  screening,  law  enforcement,  national  defense, 
intelligence,  secure  credentialing,  access  control,  and  background  checks.  Principal  commercial  applications 
include: i) user authentication for login and access to mobile devices, computers, networks, and software programs; 
ii) user authentication for financial transactions and purchases (online and in-person); iii) physical access control to 
buildings, and iv) screening and background checks of prospective employees and customers. We sell our software 
and services globally through systems integrators and OEMs, and directly to end user customers.  We also derive a 
portion of our revenue from the sale of imaging software licenses to OEMs and systems integrators that incorporate 
our software into medical imaging products and medical systems.  

 27

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Summary of Financial Results 

We used revenue and operating income to summarize financial results over the past three years as we believe these 
measurements are the most meaningful way to understand our operating performance.  

2017 compared to 2016 
Revenue  and  operating  income  in  2017  were  $16.3  million  and  $1.8  million,  respectively,  which  compared  to 
revenue and operating income in 2016 of $21.6 million and $5.9 million, respectively. 

Lower revenue and operating income in 2017 were primarily due to: i) lower biometrics software license sales to  
the United States Marine Corps (“USMC”) and the United States Navy (“Navy”), ii) lower imaging product license 
sales related to a $4.5 million license sale in 2015 that we recognized over the period October 2015 to October 2016 
that was only partially offset by a large software license agreement with a medical imaging customer in 2017, iii) 
lower software maintenance revenue, iv) lower services revenue, v) no hardware sales, vi) lower DSL royalties; and 
vii) higher operating expenses. This was partially offset by: i) higher income from a patent arrangement, ii) lower 
cost of software licenses; and iii) lower cost of hardware. 

2016 compared to 2015 
Revenue  and  operating  income  in  2016  were  $21.6  million  and  $5.9  million,  respectively,  which  compared  to 
revenue and operating income in 2015 of $19.6 million and $3.9 million, respectively. 

Revenue  increased  by  $2.0  million  in  2016  primarily  as  a  result  of  higher  license  revenue  for  biometrics  and 
imaging  software  products.    Higher  biometrics  product  license  sales  were  driven  by  three  large  sales  to:  i)  the 
USMC, ii) the Navy, and iii) a systems integrator for a U.S. government end user customer.  Higher imaging product 
license sales were related to a $4.5 million license sale in 2015 that we recognized over the period October 2015 to 
October 2016.  

Higher  software  license  revenue  was  partially  offset  by  lower  services  and  hardware  revenue.    Services  revenue 
declined because we completed significant projects with commercial and government customers in 2015 that were 
not replaced with projects of a similar size. Hardware revenue declined because the Navy completed the bulk of its 
hardware purchases in 2015.  

Operating income increased by $2.0 million in 2016 because: i) the $2.0 million revenue increase resulted in $1.2 
million more operating income; and ii) patent related income increased by $0.8 million. 

Software Licenses 

Software licenses consist of revenue from the sale of biometrics and imaging software products. Software licenses 
sold to the Navy and USMC may also include third party software bundled with Aware software. Sales of software 
products depend on our ability to win proposals to supply software for biometrics systems projects either directly to 
end user customers or indirectly through channel partners. 

Software license revenue decreased 29% from $14.1 million in 2016 to $9.9 million in 2017.  As a percentage of 
total revenue, software license revenue decreased from 65% in 2016 to 61% in 2017.  The $4.2 million decrease in 
software license revenue was primarily due to: i) a $2.8 million decrease in biometrics software license sales; and ii) 
a $1.4 million decrease in imaging software license sales. The reasons for the decreases in biometrics and imaging 
software licenses were: 

i)  Biometrics software licenses – Biometrics software license sales were $6.8 million in 2017 versus $9.6 in 2016. 
The decrease was primarily due to: i) software sales of $3.8 million to the USMC and the Navy in 2016 versus 
$1.1 million in 2017; and ii) a larger software license sale to a systems integrator/U.S. government end user in 
2016  whereas  we  had  no  license  sale  of  that  size  in  2017.  Revenue  decreases  from  these  customers  were 
partially  offset  by  higher  license  revenue  from  our  other  biometrics  customers.    We  are  unable  to  predict 
whether the USMC or the Navy will purchase this software again in the future.  

  Software  license  revenue  from  Certificadora  Digital  S.A.  (“Certisign”)  and  other  commercial  customers  fell 
short of our expectations. The Certisign service rollout continues, but has not resulted in meaningful revenue to 

 28

 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
date.  License  revenue  from  this  arrangement  specifically  and  commercial  markets  generally  continued  to  be 
slow to develop in 2017. 

ii)  Imaging  software  licenses  –  Imaging  software  license  sales  were  $3.2  million  in  2017  versus  $4.5  million  in 
2016. The decrease was primarily due to a software license agreement we entered into in October 2015 with a 
systems  integrator.  The  $4.5  million  license  fee  from  that  arrangement  was  recognized  over  a  twelve-month 
period that ran from October 2015 to October 2016. We recognized $3.6 million from the sale in 2016.  There 
was no remaining license revenue to be recognized from this agreement in 2017.  This decrease was partially 
offset  by  a  $2.3  million  software  license  fee  from  an  agreement  we  entered  into  with  a  medical  imaging 
customer in 2017.   

Software license revenue increased 39% from $10.1 million in 2015 to $14.1 million in 2016.  As a percentage of 
total revenue, software license revenue increased from 51% in 2015 to 65% in 2016.  The $4.0 million increase in 
software license revenue was primarily due to: i) a $1.7 million increase in biometrics software license sales; and ii) 
a $2.3 million increase in imaging software license sales. The reasons for the increases in biometrics and imaging 
software licenses were: 

i)  Biometrics software licenses – Biometrics software license sales were $9.6 million in 2016 versus $7.9 in 
2015. The increase was primarily due to significant software license sales to: i) the Navy in the first quarter 
of  2016,  ii)  the  USMC  in  the  second  quarter  of  2016;  and  iii)  a  systems  integrator/U.S.  government  end 
user  in  the  third  quarter  of  2016.  Revenue  increases  from  these  customers  were  partially  offset  by  lower 
license revenue from commercial customers and non-U.S. government customers. 

Software license revenue from Certificadora Digital S.A. (“Certisign”) and other commercial customers fell 
short  of  our  expectations.  The  Certisign  service  rollout  continues,  but  has  not  resulted  in  meaningful 
revenue to date. License revenue from this arrangement specifically and commercial markets generally has 
been slow to develop in 2016 and 2017. 

ii)  Imaging software licenses – Imaging software license sales were $4.5 million in 2016 versus $2.2 million 
in 2015. The increase was primarily due to a software license agreement we entered into in October 2015 
with  a  systems  integrator.  The  $4.5  million  license  fee  from  that  arrangement  was  recognized  over  a 
twelve-month period  that  ran  from  October  2015  to  October 2016. We recognized $0.9  million  and $3.6 
million  from  the  sale  in  2015  and  2016,  respectively.    As  of  December  31,  2016,  there  was  no  deferred 
revenue remaining on the October 2015 imaging license sale. 

Software Maintenance 

Software maintenance consists of revenue from the sale of software maintenance contracts. Software maintenance 
contracts  entitle  customers  to  receive  software  support  and software  updates,  if  and  when  they  become  available, 
during the term of the contract. 

Software maintenance revenue decreased 4% from $5.1 million in 2016 to $4.9 million in 2017.  As a percentage of 
total revenue, software maintenance revenue increased from 24% in 2016 to 30% in 2017.  The dollar decrease in 
software maintenance was primarily due to a lower retention of maintenance renewals in 2017. 

Software maintenance revenue increased 9% from $4.7 million in 2015 to $5.1 million in 2016.  As a percentage of 
total revenue, software maintenance revenue was 24% in 2015 and 2016.   

The dollar increase in software maintenance revenue in 2016 was primarily due to a base of maintenance revenue 
from contract renewals from prior periods that grows as we sell maintenance contracts with new licenses in current 
periods.    A  majority  of  our  customers  purchase  software  maintenance  contracts  when  they  initially  purchase 
software licenses.  Since our software is used in active biometrics systems, many of our customers continue to renew 
their maintenance contracts in subsequent years while systems remain operational.  

Services 

Services  consist  of  fees  we  charge  to  perform  software  development,  integration,  installation,  and  customization 
services.  Similar  to  software  license  revenue,  services  revenue  depends  on  our  ability  to  win  biometrics  systems 
 29

 
 
 
 
 
 
 
 
 
   
 
 
 
 
projects either directly with government customers or in conjunction with channel partners.  Services revenue will 
fluctuate when we commence new projects and/or when we complete projects that were started in previous periods. 

Services  decreased  28%  from  $1.7  million  in  2016  to  $1.3  million  in  2017.    As  a  percentage  of  total  revenue, 
services were 8% in 2016 and 2017.  The dollar decrease in services revenue was primarily due to lower revenue 
from  our  direct  U.S.  government  customers  and  to  a  lesser  extent  our  other  customers.  Services  backlog  was 
minimal as of December 31, 2017, which means that services revenue in 2018 is unlikely to return to the levels we 
achieved in 2014 and 2015.  

Services  decreased  47%  from  $3.3  million  in  2015  to  $1.7  million  in  2016.    As  a  percentage  of  total  revenue, 
services decreased from 17% in 2015 to 8% in 2016.  The dollar decrease in services revenue was primarily due to 
lower revenue from: i) commercial customers; and ii) U.S. government customers, including the Navy and USMC.  

Hardware 

Hardware  revenue  consists  of  sales  of  biometrics  equipment  to  the  Navy  for  whom  we  developed  biometrics 
software.  Hardware products sold to this customer integrate hardware purchased from third parties with software 
from other third parties as well as software from Aware. We evaluated the classification of gross versus net revenue 
recognition and determined gross recognition was appropriate.   

Hardware revenue decreased 100% from $0.3 million in 2016 to zero in 2017.  As a percentage of total revenue, 
hardware revenue decreased from 2% in 2016 to 0% in 2017.  The dollar decrease in hardware revenue was due to 
the delivery of orders in 2016 whereas we had no such orders in 2017. 

Hardware  revenue  decreased  71%  from  $1.1  million  in  2015  to  $0.3  million  in  2016.    As  a  percentage  of  total 
revenue, hardware revenue decreased from 6% in 2015 to 2% in 2016.  The dollar decrease in hardware revenue was 
due to the fact that the Navy completed most of its purchases in 2015. Hardware sales in 2016 were for replacement 
parts only. 

We have no hardware product backlog as of December 31, 2017.  We believe that future hardware orders from the 
Navy may be minimal as we believe it has completed the bulk, if not all, of its purchasing.  It is worth noting that 
our strategy does not include maintaining or growing biometrics hardware revenue. We agreed to provide hardware 
products as an accommodation to this important customer. 

Royalties 

Royalties  consist  primarily  of  royalty  payments  we  receive  under  DSL  silicon  contracts  with  two  customers  that 
incorporate our silicon intellectual property (“IP”) in their DSL chipsets.  We sold the assets of our DSL IP business 
in 2009, but we continue to receive royalty payments from these customers.  Royalties are reported in continuing 
operations  in  accordance  with  ASC  205-20,  Reporting  Discontinued  Operations,  because  we  have  continuing 
ongoing cash flows from this business. 

Royalties  decreased  43%  from  $0.3  million  in  2016  to  $0.2  million  in  2017.  As  a  percentage  of  total  revenue, 
royalties were 1% in 2016 and 2017. 

Royalties  decreased  30%  from  $0.4  million  in  2015  to  $0.3  million  in  2016.  As  a  percentage  of  total  revenue, 
royalties decreased from 2% in 2015 to 1% in 2016.   

The royalty dollar decrease in 2017 and 2016 was primarily due to lower DSL royalties from both of our licensees.  
One  of  our  royalty  customers  reported  no  royalties  in  2017  and  the  other  customer  is  likely  to  satisfy  its  royalty 
obligation in 2018. We do not consider DSL royalties to be a key element of our business and we expect that this 
revenue will continue to decline in future periods. 

Cost of Software Licenses 

Cost of software licenses consists primarily of the cost of third party software included in certain software products 
delivered to the Navy and USMC.  

 30

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cost  of  software  licenses  decreased  75%  from  $1.1  million  in  2016  to  $0.3  million  in  2017.  Cost  of  software 
licenses as a percentage of software license sales was 3% in 2017, which means that gross margins were 97%. The 
dollar decrease in cost of software licenses was primarily due to lower sales of software to the USMC and Navy that 
included third party software. 

Cost  of  software  licenses  increased  from  zero  in  2015  to  $1.1  million  in  2016.  Cost  of  software  licenses  as  a 
percentage of software license sales was 8% in 2016, which means that gross margins were 92%. The dollar increase 
in  cost  of  software  licenses  was  due  to  the  delivery  of  software  to  the USMC  and  Navy  that  included  third  party 
software. 

Cost of Services 

Cost of services consists of engineering costs to perform customer services projects.  Such costs primarily include: i) 
engineering  salaries,  stock-based  compensation,  fringe  benefits,  and  facilities;  and  ii)  engineering  consultants  and 
contractors. 

Cost of services decreased 22% from $0.8 million in 2016 to $0.6 million in 2017. Cost of services as a percentage 
of services increased from 44% in 2016 to 48% in 2017, which means that gross margins on services decreased from 
56% to 52%. The dollar decrease in cost of services was attributable to a decrease in services revenue. 

Cost of services decreased 57% from $1.8 million in 2015 to $0.8 million in 2016. Cost of services as a percentage 
of services decreased from 54% in 2015 to 44% in 2016, which means that gross margins on services increased from 
46% to 56%. The dollar decrease in cost of services was attributable to a decrease in services revenue. 

Gross margins on services of 52%, 56%, and 46% in 2017, 2016 and 2015, respectively, were a function of: i) the 
nature of the projects; ii) the level of engineering difficulty and labor hours required to complete project tasks; and 
iii)  how  much  we  were  able  to  charge.    Gross  margins  in  these  years  reflect  the  profitability  mix  of  customer 
projects. We expect that gross margins on services will continue to fluctuate in future periods based on the nature, 
complexity, and pricing of future projects. 

Cost of Hardware 

Cost  of  hardware  consists  primarily  of  the  cost  of  third  party  equipment  and  software  included  in  hardware 
shipments. 

Cost  of  hardware  decreased  100%  from  $0.2  million  in  2016  to  zero  in  2017.    The  dollar  decrease  in  cost  of 
hardware was due to the delivery of replacement parts to the Navy in 2016, whereas we had no hardware shipments 
in 2017.  

Cost  of  hardware  decreased  by  67%  from  $0.7  million  in  2015  to  $0.2  million  in  2016.    Cost  of  hardware  as  a 
percentage  of  hardware  revenue  increased  from  65%  in  2015  to  74%  in  2016,  which  means  that  product  gross 
margins decreased from 35% in 2015 to 26% in 2016.  The 67% dollar decrease in cost of hardware was attributable 
to a 71% decrease in hardware revenue. 

Research and Development Expense 

Research  and  development  expense  consists  of  costs  for:  i)  engineering  personnel,  including  salaries,  stock-based 
compensation, fringe benefits, and facilities; ii) engineering consultants and contractors, and iii) other engineering 
expenses such as supplies, equipment depreciation, dues and memberships and travel.  Engineering costs incurred to 
develop our technology and products are classified as research and development expense. As described in the cost of 
services section, engineering costs incurred to provide engineering services for customer projects are classified as 
cost of services, and are not included in research and development expense. 

 31

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The  classification  of  total  engineering  costs  to  research  and  development  expense  and  cost  of  services  was  (in 
thousands): 

  Research and development expense ............................
  Cost of services ...........................................................
     Total engineering costs ............................................

Years ended December 31, 
2017
$7,769
601
$8,370

2016 
$6,938 
766 
$7,704 

2015
$5,800
1,790
$7,590

Research  and  development  expense  increased  12%  from  $6.9  million  in  2016  to  $7.8  million  in  2017.    As  a 
percentage of total revenue, research and development expense increased from 32% in 2016 to 48% in 2017. The 
increase  in  research  and  development  expense  was  primarily  due  to  the  reallocation  of  engineers  from  customer 
services projects to internal development projects. 

As the table above indicates, total engineering costs increased from $7.7 million in 2016 to $8.4 million in 2017.   
The  $0.7  million  spending  increase  was  primarily  due  to  the  engagement  of  a  third  party  software  development 
company  to  assist  us  in  the  development  of  an  important  new  product.  Work  with  the  development  company 
commenced  in  the  fourth  quarter  of  2016  and  was  completed  in  2017.    There  is  no  further  third  party  expense 
associated with this project as all expenses have been incurred.  In addition to the above, slightly higher employee 
costs were partially offset by lower amortization costs. Our engineering headcount was the same in 2016 and 2017.  
We believe our engineering organization was adequately staffed as of December 31, 2017. 

Research  and  development  expense  increased  20%  from  $5.8  million  in  2015  to  $6.9  million  in  2016.    As  a 
percentage of total revenue, research and development expense increased from 29% in 2015 to 32% in 2016. The 
increase  in  research  and  development  expense  was  primarily  due  to  the  reallocation  of  engineers  from  customer 
services projects to internal development projects. 

As the table above indicates, total engineering costs increased from $7.6 million in 2015 to $7.7 million in 2016.   
The $0.1 million spending increase was due to the following factors: i) higher compensation expenses for engineers 
as a result of merit increases; ii) higher third party software development costs; and iii) lower contractor expenses 
due to the termination of contractors working on government service projects. Our engineering headcount declined 
by one head in 2016.  We believe our engineering organization was adequately staffed as of December 31, 2016.   

As we described in the strategy section in Part 1 of this Form 10-K, we intend to introduce new products that will 
allow us to offer more complete biometrics solutions. We believe this strategy will allow us to sell more software 
into  biometrics  systems  projects  in  order  to  grow  our  revenue.    Our  preference  is  to  develop  such  products 
internally,  however  to  the  extent  we  are  unable  to  do  that,  we  may  purchase  or  license  technologies  from  third 
parties.  We anticipate that we will continue to focus our future research and development activities on enhancing 
existing products and developing new products. 

Selling and Marketing Expense 

Selling and marketing expense primarily consists of costs for: i) sales and marketing personnel, including salaries, 
sales  commissions,  stock-based  compensation,  fringe  benefits,  travel,  and  facilities;  and  ii)  advertising  and 
promotion expenses. 

Sales and marketing expense decreased 3% from $4.1 million in 2016 to $4.0 million in 2017.   As a percentage of 
total  revenue,  sales  and  marketing  expense  increased  from  19%  in  2016  to  25%  in  2017.    The  dollar  decrease  in 
selling and marketing expense was primarily due to lower spending on sales commissions, travel and sales agents, 
which were partially offset by higher salaries and advertising and tradeshow costs. 

Sales and marketing expense increased 5% from $3.9 million in 2015 to $4.1 million in 2016.   As a percentage of 
total  revenue,  sales  and  marketing  expense  decreased  from  20%  in  2015  to  19%  in  2016.    The  dollar  increase  in 
selling  and  marketing  expense  was  primarily  due  to  increased  spending  on  sales  agents,  travel  and  tradeshows, 
which was partially offset by lower sales commissions and salaries. 

 32

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
General and Administrative Expense 

General  and  administrative  expense  consists  primarily  of  costs  for:  i)  officers,  directors  and  administrative 
personnel,  including  salaries,  bonuses,  director  compensation,  stock-based  compensation,  fringe  benefits,  and 
facilities;  ii)  professional  fees,  including  legal  and  audit  fees;  iii)  public  company  expenses;  and  iv)  other 
administrative expenses, such as insurance costs and bad debt provisions. 

General  and  administrative  expense  increased  3%  from  $3.3  million  in  2016  to  $3.4  million  in  2017.    As  a 
percentage of total revenue, general and administrative expense increased from 15% in 2016 to 21% in 2017.  The 
increase  in  general  and  administrative  expense  in  2017  was  primarily  due  to  higher  professional  fees  and  stock-
based compensation which was partially offset by lower employee costs.  Higher professional fees were primarily 
due to services related to the implementation of the new revenue standard. 

General  and  administrative  expense  decreased  6%  from  $3.5  million  in  2015  to  $3.3  million  in  2016.    As  a 
percentage of total revenue, general and administrative expense decreased from 18% in 2015 to 15% in 2016.  The 
decrease in general and administrative expense in 2016 was primarily due to lower stock-based compensation and 
lower legal fees related to corporate matters and patents. 

Patent Related Income 

The composition of patent related income in 2017, 2016 and 2015 was as follows: 

Year ended December 31, 2017. We had $1.6 million of income from a patent arrangement in 2017. We entered into 
an  arrangement  with  an  unaffiliated  third  party  in  2010  under  which  we  assigned  certain  patents  in  return  for 
royalties on proceeds from patent monetization efforts by the third party.  Such third party has engaged in various 
patent monetization activities, including enforcement, litigation and licensing. The party reported and we recorded 
$1.6 million of income from this arrangement in the year ended December 31, 2017. 

We continue to have a contractual relationship with this third party. However, we are unable to predict how much 
more  income  we  might  receive  from  this  arrangement,  if  any,  because  we  do  not  know  whether  any  patent 
monetization efforts by the third party will be successful. 

Year ended December 31, 2016. We had $0.8 million of income from a patent arrangement in 2016. We entered into 
an  arrangement  with  an  unaffiliated  third  party  in  2010  under  which  we  assigned  certain  patents  in  return  for 
royalties on proceeds from patent monetization efforts by the third party.  Such third party has engaged in various 
patent monetization activities, including enforcement, litigation and licensing. The party reported and we recorded 
$0.8 million of income from this arrangement in the year ended December 31, 2016. 

Year ended December 31, 2015. We had a $43,000 gain on the sale of patent assets in 2015. We sold a portion of 
our patent portfolio pertaining to home networking technology to an unrelated third party for $50,000. The proceeds 
from the sale were reduced by $7,000 of transaction costs, which consisted primarily of fees from the law firm that 
assisted us in the sale.  We recorded a gain of $43,000 on the sale. 

Future  patent  sales  are  likely  to  be  minimal  as  our  remaining  patents  and  patent  applications  pertain  primarily  to 
biometrics and imaging compression.  Our current intent is to retain these patents for use in the business.  

Other Income 

We  recorded  other  income  of  $36,000  in  the  year  ended  December  31,  2017  which  consisted  of  realized  gain  of 
$37,000 offset by a $1,000 realized loss on sale of two high yield bond investments.  We did not record any other 
income or expense in the year ended December 31, 2016.  We recorded other income of $12,000 in the year ended 
December 31, 2015 which consisted of realized gains on sales of high yield bond investments. 

 33

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
Interest Income 

Interest income increased 43% from $280,000 in 2016 to $401,000 in 2017.  The dollar increase was primarily due 
to higher interest rates.  

Interest income increased 85% from $151,000 in 2015 to $280,000 in 2016.  The dollar increase was primarily due 
to higher interest rates. 

Income Taxes 

We are subject to income taxes in the United States and we use estimates in determining our provisions for income 
taxes. We account for income taxes using the asset and liability method for accounting and reporting income taxes. 
Deferred tax assets and liabilities are recognized based on temporary differences between the financial reporting and 
income tax bases of assets and liabilities using statutory rates. 

A discussion of income taxes for the years ended December 31, 2017, 2016, and 2015 follows: 

Year ended December 31, 2017.  Total income tax expense for the year ended December 31, 2017 was $1.0 million.  
Income  tax  expense  for  2017  was  based  on:  i)  the  U.S.  statutory  rate  of  34%,    ii)  increased  by  the  impact  of  the 
federal  rate  change  on  deferred  tax  assets  due  to  enactment  of  the  Tax  Cuts  and  Jobs  Act,  iii)  increased  by  state 
income taxes; and iv) reduced by permanent adjustments and research tax credits. 

As  of  December  31,  2017,  we  had  a  total  of  $5.4  million  of  deferred  tax  assets  for  which  we  had  recorded  no 
valuation allowance.  We have assessed the need for a valuation allowance on our deferred tax assets.  Based on our 
assessment  of  future  sources  of  income,  including  reversing  deferred  tax  liabilities,  and  future  earnings,  we  have 
determined  that  it  is  more  likely  than  not  that  the  deferred  tax  assets  will  be  realized,  and  therefore  there  is  no 
valuation allowance required for the deferred tax assets.  We will continue to assess the level of valuation allowance 
in  future  periods.    Should  evidence  regarding  the  realizability  of  tax  assets  change  at  a  future  point  in  time,  the 
valuation allowance will be adjusted accordingly. 

In the year ended December 31, 2017, as a result of the adoption of ASU 2016-09, that was effective on January 1, 
2017, we recognized all excess tax benefits and tax deficiencies as income tax expense or benefit. 

On  December  22,  2017,  the  President  of  the  United  States  signed  into  law  the  Tax  Cuts  and  Jobs  Act.  This 
legislation makes significant change in U.S. tax law including a reduction in the corporate tax rates, changes to net 
operating loss carryforwards and carrybacks, and a repeal of the corporate alternative minimum tax.  The legislation 
reduced the U.S. corporate tax rate from the current rate of 34% to 21%. As a result of the enacted law, we were 
required to revalue deferred tax assets and liabilities at the enacted rate. This revaluation resulted in a provision of 
$0.4 million to income tax expense in continuing operations and a corresponding reduction in the deferred tax assets. 

In 2017, the Internal Revenue Service commenced an examination of our tax return for the year ended December 31, 
2015.  The examination has just started and we do not have any indication of the outcome of this examination at this 
time. 

Year ended December 31, 2016.  Total income tax expense for the year ended December 31, 2016 was $2.1 million.  
Income  tax  expense  for  2016  was  based  on  the  U.S.  statutory  rate  of  34%,  increased  by  state  income  taxes,  and 
reduced by permanent adjustments and research tax credits. 

As  of  December  31,  2016,  we  had  a  total  of  $1.1  million  of  deferred  tax  assets  for  which  we  had  recorded  no 
valuation allowance.  We will continue to assess the level of valuation allowance in future periods.  Should evidence 
regarding  the  realizability  of  tax  assets  change  at  a  future  point  in  time,  the  valuation  allowance  will  be  adjusted 
accordingly. 

In  addition  to  deferred  tax  assets  carried  on  our  balance  sheet,  we  also  had  net  federal  research  and  development 
credit carryforwards available at December 31, 2016 of $4.8 million. Under the income tax accounting rules at that 
time, these credits were not recorded as tax assets as they relate to excess stock compensation deductions that could 
not  be  recorded  as  tax  assets  until  the  amounts  have  been  utilized  to  reduce  our  tax  liability.  To  the  extent  these 
assets can be used to reduce taxes, the benefit must be recorded as a reduction to additional paid-in capital. In 2016, 
 34

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
we used $0.7 million of these research tax credits to reduce our tax liability.  The benefit related to the usage was 
recorded to additional paid-in capital.  

Year  ended  December  31,  2015.  We  recorded  a  benefit  from  income  taxes  of  $0.5  million  for  the  year  ended 
December 31, 2015.  The benefit from income taxes was the result of a $1.9 million tax benefit from the reversal of 
a reserve for uncertain tax positions, which was partially offset by $1.4 million of income taxes on pre-tax income 
based on the U.S. statutory rate of 34%, increased by state income taxes, and reduced by research tax credits and 
permanent adjustments. 

The Internal Revenue Service (“IRS”) commenced an examination of our tax return for the year ended December 
31, 2012 in September 2014. In July 2015, the IRS notified us that it had completed its examination and that it had 
no  changes  to  our  reported  tax.  As  a  result  of  the  completion  of  the  IRS  examination,  we  determined  that  a  $1.9 
million reserve for uncertain tax positions we had established on federal research and development credits was no 
longer required.  We reversed the reserve in the third quarter of 2015. 

In 2015, we recorded a tax benefit of $0.6 million that reduced our tax liability.  This benefit was recorded in equity 
as it was related to federal and state research tax credits that represented excess stock compensation deductions. 

LIQUIDITY AND CAPITAL RESOURCES 

In  recent  years, we have financed  the  company with our  cash balances, cash generated  from  operations,  and  cash 
received from the sale of patent assets.  Equity financing has not been a meaningful source of financing for us in 
recent years. Cash flows from operating, investing and financing activities are described below. 

Cash flow from operating activities 
In the years ended December 31, 2017, 2016, and 2015, our operating activities provided net cash of $3.7 million, 
$3.8 million, and $6.7 million, respectively.  A discussion of cash flow from operating activities for each of the last 
three years follows: 

Year ended December 31, 2017. Cash provided by operating activities was $3.7 million in 2017. Cash provided 
by operations was primarily the result of $1.3 million of net income and the add back of $1.2 million of non-cash 
items for depreciation, amortization and stock-based compensation.  Cash provided by operating activities also 
included $1.2 million of cash from changes in assets and liabilities. 

Year ended December 31, 2016. Cash provided by operating activities was $3.8 million in 2016. Cash provided 
by operations was primarily the result of $4.1 million of net income and the add back of $1.2 million of non-cash 
items for depreciation, amortization and stock-based compensation.  Cash from these sources was partially offset 
by $1.5 million of changes in assets and liabilities. 

Year ended December 31, 2015. Cash provided by operating activities was $6.7 million in 2015. Cash provided 
by operations was primarily the result of net income of $4.6 million and the add back of $1.3 million of non-cash 
items  for  depreciation,  amortization  and  stock-based  compensation.  Cash  provided  by  operating  activities  was 
reduced by a $1.9 million non-cash item related to the reversal of a reserve for uncertain tax positions that was 
included as a tax benefit in net income. Cash provided by operating activities also included $2.7 million of cash 
from  changes  in  assets  and  liabilities.  The  most  significant  change  in  assets  and  liabilities  was  an  increase  in 
deferred revenue as a result of a $4.6 million revenue transaction payment in 2015 for which we deferred $3.7 
million of license and maintenance revenue. 

Cash flow from investing activities 
In the years ended December 31, 2017 and 2015, our investing activities provided net cash of $0.9 million and $0.1 
million, respectively.  In the year ended December 31, 2016, our investing activities used net cash of $0.1 million.  
A discussion of cash flow from investing activities for each of the last three years follows: 

Year ended December 31, 2017. Cash provided by investing activities of $0.9 million in 2017 was primarily the 
result  of  $1.0  million  of  proceeds  from  the  sale  of  investments,  which  was  partially  offset  by  $0.1  million  of  
purchases of property and equipment. 

 35

 
 
 
 
 
 
 
 
 
 
 
 
 
Year ended December 31, 2016. Cash used by investing activities of $0.1 million in 2016 consisted of purchases 
of property and equipment. 

Year ended December 31, 2015. Cash provided by investing activities of $0.1 million in 2015 was primarily the 
result  of  $0.5  million  of  proceeds  from  the  sale  of  investments,  which  was  partially  offset  by  $0.1  million  of 
capital expenditures and $0.3 million used to purchase other assets. 

We have no material commitments for capital expenditures.  

Cash flow from financing activities 
In  the  years  ended  December  31,  2017  and  2016,  our  financing  activities  used  net  cash  of  $4.9  million  and  $3.0 
million,  respectively.  In  the  year  ended  December  31,  2015,  our  financing  activities  provided  net  cash  of  $0.4 
million. A discussion of cash flow from financing activities for each of the last three years follows: 

Year ended December 31, 2017. Cash used in financing activities was $4.9 million in 2017.  Financing activity 
cash usage was primarily the result of $4.8 million used to buy back stock under our stock repurchase program 
and $186,000 used to pay income taxes for employees who surrendered shares in connection with stock grants. 
Cash used for these purposes was partially offset by $74,000 of cash received from the issuance of stock under 
our ESPP program and stock option exercises. 

Year ended December 31, 2016. Cash used in financing activities was $3.0 million in 2016.  Financing activity 
cash usage was primarily the result of $3.7 million used to buy back stock under our stock repurchase program 
and $136,000 used to pay income taxes for employees who surrendered shares in connection with stock grants. 
Cash  used  for  these  purposes  was  partially  offset  by  $0.7  million  of  excess  tax  benefits  from  stock-based 
compensation and $44,000 of cash received from the issuance of stock under our ESPP program. 

Year ended December 31, 2015. Cash provided by financing activities was $0.4 million in 2015. Cash provided 
by  financing  activities  was  primarily  the  result  of  a  $0.6  million  tax  benefit  related  to  excess  stock-based 
compensation, which was partially offset by $0.2 million used to repurchase stock from employees in connection 
with stock issuances under a stock grant program.  

At December 31, 2017, we had cash and cash equivalents of $51.6 million.  While we cannot assure you that we will 
not  require  additional  financing,  or  that  such  financing  will  be  available  to  us,  we  believe  that  our  cash  and  cash 
equivalents will be sufficient to fund our operations for at least the next twelve months from the filing date. 

To date, inflation has not had a material impact on our financial results.  There can be no assurance, however, that 
inflation will not adversely affect our financial results in the future. 

OFF-BALANCE SHEET ARRANGEMENTS  

We  do  not  currently  have  any  arrangements  with  unconsolidated  entities,  such  as  entities  often  referred  to  as 
structured finance, special purpose entities, or variable interest entities which are often established for the purpose of 
facilitating off-balance sheet arrangements or other contractually narrow or limited purposes.  Accordingly, we are 
not exposed to any financing, liquidity, market or credit risk if we had such relationships. 

CONTRACTUAL OBLIGATIONS 

We  have  various  contractual  obligations  affecting  our  liquidity.    The  following  represents  our  contractual 
obligations as of December 31, 2017 (in thousands): 

Contractual Obligations 

Purchase orders 
Total 

Payments Due By Period 

Total

$69
      $69

  Less than 
1 year

$69
      $69

 36

1-3 years

3-5 years 

5 years

  More than 

$-

 $- 

$-

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CRITICAL ACCOUNTING POLICIES 

We  consider  certain  accounting  policies  related  to  revenue  recognition,  stock-based  compensation,  income  taxes, 
and the allowance for doubtful accounts to be critical policies.  

Revenue recognition.  We derive revenue from five sources: (i) software licenses; (ii) software maintenance; (iii) 
software services; iv) hardware; and (v) royalties.  

We recognize revenue when there is persuasive evidence of an arrangement, the sales price is fixed or determinable, 
collection of the related receivable is reasonably assured, and delivery has occurred or services have been rendered.  
As  described  below,  we  make  significant  judgments  during  the  process  of  determining  revenue  for  any  particular 
accounting period.   

In  determining  revenue  recognition,  we  assess  whether  fees  associated  with  revenue  transactions  are  fixed  or 
determinable based on the terms of the contract and based on payment terms. If the fee is not fixed or determinable, 
we  defer  the  fee  and  recognize  revenue  as  amounts  become  due  and  payable.  We  assess  whether  collection  is 
reasonably assured based on a number of factors, including past transaction history with the customer and the credit-
worthiness of the customer.  If we determine that collection of a fee is not reasonably assured, we defer the fee and 
recognize revenue at the time collection becomes reasonably assured. 

We  must  also  make  judgments  with  respect  to  the  recognition  of  revenue  for  multiple  element  revenue 
arrangements. We recognize revenue for multiple element arrangements as follows:  

Software and software related multiple element arrangements: 

We sell software licenses, software maintenance and software services in various combinations of multiple element 
arrangements.  We  apply  the  provisions  of  ASC  985-605,  Software  Revenue  Recognition,  to  these  arrangements 
because  all  the  elements  are  software  or  software  related.    The  various  combinations  of  multiple  element 
arrangements and our revenue recognition for each are described below: 

o  When  software  licenses  and  maintenance  contracts  are  sold  together,  we  recognize  software  license  revenue 
upon  delivery,  provided  we  have  vendor  specific  objective  evidence  (“VSOE”)  for  the  fair  value  of  the 
maintenance  contract  fee,  and  we  recognize  the  fair  value  of  maintenance  contract  revenue  ratably  over  the 
related contract period. When we do not have VSOE for PCS, we recognize the entire arrangement fee over the 
contractual PCS period. 

o  When software engineering services and software licenses are sold together, the total fee is generally recognized 
by  applying  contract  accounting.    We  have  adopted  the  percentage-of-completion  method  of  contract 
accounting, and we primarily use an input method (i.e., labor hours) to determine our completion percentage.  

o  When we sell software licenses, software maintenance, and software services together, revenue is recognized as 
follows:  i)  maintenance  revenue  is  separated  from  the  other  two  elements  and  is  recognized  ratably  over  the 
related contract period; provided we have VSOE for the fair value of the maintenance element; and ii) the total 
fee  from  the  software  license  and  engineering  service  elements  is  recognized  by  applying  the  contract 
accounting method described in the previous paragraph. 

Hardware and software multiple element arrangements: 

o  We  also  have  a  multiple  element  arrangement  with  one  customer  that  involves  the  delivery  of  hardware, 
software maintenance, and software services.  We determined that these elements qualified as separate units of 
accounting  under  ASC  605,  Revenue  Recognition,  because  they  have  value  to  the  customer  on  a  standalone 
basis.    Accordingly,  we  recognize  hardware  revenue  upon  delivery  and  acceptance  by  the  customer, 
maintenance revenue ratably over the related contract period, and service revenue as services are delivered. 

Our revenue recognition policies are described more fully in Note 2, Summary of Significant Accounting Policies, 
in the Notes to our Consolidated Financial Statements. 

Stock-Based  Compensation.      We  grant  stock  and  stock  options  to  our  employees  and  directors,  although  stock 
option grants in recent years have been minimal.  We measure stock-based compensation cost at the grant date based 
 37

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
on the fair value of the award and recognize it as expense over the applicable vesting period of the award using the 
straight-line basis.  

For stock awards, we determine the fair value of the award by using the fair market value of our stock on the date of 
grant, provided the number of shares in the grant is fixed on the grant date. 

For stock options, we use the Black-Scholes valuation model to estimate the fair value of the award. This valuation 
model  takes  into  account  the  exercise  price  of  the  award,  as  well  as  a  variety  of  significant  assumptions.    The 
assumptions used to estimate the fair value of stock options include the expected term, the expected volatility of our 
stock over the expected term, the risk-free interest rate  over the expected term, and our expected annual dividend 
yield.   

Income taxes.  As part of the process of preparing our consolidated financial statements we are required to estimate 
our  actual  current  tax  expense.    We  must  also  estimate  temporary  and  permanent  differences  that  result  from 
differing treatment of certain items for tax and accounting purposes.  These differences result in deferred tax assets 
and liabilities, which are included in our consolidated balance sheet.  We must then assess the likelihood that our 
deferred tax assets will be recovered from future taxable income and to the extent we believe recovery is not likely, 
we  must  establish  a  valuation  allowance.    To  the  extent  we  establish  a  valuation  allowance  or  increase  this 
allowance in a period for deferred tax assets, which have been recognized, we must include an expense with the tax 
provision in the statement of operations.  Conversely, to the extent we decrease our valuation allowance in a period 
for deferred tax assets, which have been previously reserved, we must include a tax benefit with the tax provision in 
the statement of operations. 

Significant management judgment is required in determining our provision for income taxes, our deferred tax assets, 
and any valuation allowance recorded against our net deferred tax assets.  Our deferred tax assets primarily relate to: 
i)  research  and  development  tax  credit  carryforwards  related  to  excess  stock  compensation  benefits,  that  are  now 
recorded  as  tax  assets  as  a result  of  the  adoption of ASU  2016-09,  that  was  effective on January 1, 2017;  and  ii) 
temporary  differences  that result  from  differing  treatment  of  certain  items  for  tax  and  accounting purposes.  As of 
December 31, 2017, we had a total of $5.4 million of deferred tax assets for which we had recorded no valuation 
allowance. 

We will continue to assess the level of valuation allowance required in future periods. Should evidence regarding the 
realizability of tax assets change at a future point in time, the valuation allowance will be adjusted accordingly.  

Allowance  for  doubtful  accounts.    We  make  judgments  as  to  our  ability  to  collect  outstanding  receivables  and 
provide allowances for receivables when collection becomes doubtful.  Provisions are made based upon a specific 
review of all significant outstanding invoices.  If the judgments we make to determine the allowance for doubtful 
accounts  do  not  reflect  the  future  ability  to  collect  outstanding  receivables,  additional  provisions  for  doubtful 
accounts may be required. 

 38

 
 
 
 
 
 
RECENT ACCOUNTING PRONOUNCEMENTS 

Recently Adopted Accounting Pronouncements 

FASB ASU No. 2014-09. In May 2014, the FASB issued Accounting Standard Update No. 2014-09, Revenue from 
Contracts with Customers (Topic 606). The ASU is the result of a joint project by the FASB and the International 
Accounting Standards Board (“IASB”) to clarify the principles for recognizing revenue and to develop a common 
revenue  standard  for  GAAP  and  International  Financial  Reporting  Standards  (“IFRS”)  that  would:  remove 
inconsistencies  and  weaknesses,  provide  a  more  robust  framework  for  addressing  revenue  issues,  improve 
comparability of revenue recognition practices across entities, jurisdictions, industries, and capital markets, improve 
disclosure requirements and resulting financial statements, and simplify the presentation of financial statements. The 
core  principle  of  the  new  guidance  is  that  an  entity  should  recognize  revenue  to  depict  the  transfer  of  promised 
goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled 
in exchange for those goods or services. The ASU is effective for us beginning January 1, 2018. 

The  new  standard  permits  two  methods  of  adoption:  retrospective  to  each  prior  reporting  period  presented  (full 
retrospective  method),  or  retrospectively  with  the  cumulative  effect  of  initially  applying  the  new  standard 
recognized at the date of initial application (modified retrospective method). The Company will adopt this guidance 
utilizing the full retrospective method and will adjust each comparative period financial statements to reflect the full 
retrospective method, beginning with the Quarterly Report on Form 10-Q for the first quarter of 2018. 

In preparation for adoption of the standard, we have implemented new internal controls for the implementation and 
modified and augmented our existing internal controls to enable the preparation of financial information and have 
reached  conclusions  on  key  accounting  assessments  related  to  the  standard.  Based  on  our  assessment,  the  most 
significant impacts of adopting the new standard relate to the following: 

i)  2015  imaging  software  license  contract.  We  consummated  a  $4.625  million  license  contract  in  October 
2015 that included a $4.5 million license fee plus a $125,000 software maintenance fee. We delivered the 
licensed software and the customer paid us in the fourth quarter of 2015. Under current GAAP, we were 
unable  to  establish  vendor  specific  objective  evidence  (“VSOE”)  for  the  maintenance  element  and,  as  a 
result  we  recognized  the  total  fee  ratably  over  the  twelve-month  period  that  ran  from  October  2015  to 
October  2016.  Under  the  new  standard,  license  revenue  of  $4.5  million  from  that  contract  will  be 
recognized  in  2015  when  control  over  the  software  was  transferred  to  the  customer  and  software 
maintenance revenue  of $125,000  will be recognized ratably  over  the  twelve-month period  that  ran from 
October  2015  to  October  2016.  This  change  will  result  in  a  decrease  in  revenue  and  an  increase  in 
stockholders’ equity of $3.6 million for fiscal year 2016. 

ii)  DSL royalty contracts. Under our current revenue recognition policy, we recognize DSL royalty revenue in 
the period in which we receive royalty reports, which is typically in the quarter immediately following the 
quarter  in  which  sales  of  royalty-bearing  products  occurred.  Under  the  new  standard,  we  will  recognize 
DSL royalty revenue in the quarter in which sales of royalty-bearing products occurs. Therefore, we will 
make  estimates  of  royalties  earned  in  the  current  period  and  record  royalty  revenue  based  on  those 
estimates. This change will result in a decrease in revenue of $17,000 and $39,000 for fiscal years 2017 and 
2016, respectively. 

iii)  Minimum license/royalty payment contract. One of our revenue contracts required the customer to make a 
fixed  payment  for  professional  services  as  well  as  minimum  license/royalty  payments  for  software  to  be 
distributed to end-users. Under current GAAP, we recognized the professional services fee over the period 
that  the  services  were  performed  and  revenue  for  the  minimum  license/royalty  payments  when  those 
minimum payments became due. Under the new standard, we will recognize the estimated amount of total 
consideration, including the professional services fee and the estimate of variable consideration related to 
the  minimum  license/royalty  payments,  in  the  contract  that  we  expect  to  be  entitled  to  and  recognize 
revenue in the period(s) that the related licenses and services were transferred to the customer. This change 
will result in a decrease in revenue of $800,000 for fiscal year 2017, an increase in revenue of $860,000 for 
fiscal  year  2016,  an  increase  in  unbilled  receivables  of  $1.4  million  in  fiscal  year  2017,  an  increase  in 
unbilled  receivables  of  $2.2  million  in  fiscal  year  2016  and  an  increase  in  stockholders’  equity  of  $1.3 
million in fiscal year 2016. 

iv)  Sales  commissions  and  other  third-party  acquisition  costs.  Under  current  GAAP,  sales  commissions  and 
other  third-party  acquisition  costs  resulting  directly  from  securing  contracts  with  customers  are  currently 

 39

 
 
  
 
 
expensed  as  incurred.  ASC  340  will  require  these  costs  to  be  recognized  as  an  asset  when  incurred  and 
expensed over  a period  consistent  with  the  period of  transfer  to  the  customer  of  the goods  or  services  to 
which the asset relates. The Company will adopt practical expedient, if the amortization period of the asset 
that we otherwise would have recognized is one year or less, we will expense the sales commissions and 
other third-party acquisition costs resulting directly from securing contracts with customers when incurred. 
The  adoption  of  the  new  standard  will  result  in  a  decrease  in  expense  of  approximately  $114,000  and 
$294,000 for fiscal year 2017 and 2016, respectively, and a decrease in stockholders’ equity of $0.6 million 
in  fiscal  year  2016.    For  fiscal  year  2017,  the  decrease  in  expense  primarily  relates  to  lower  sales 
commissions due to lower revenue on our minimum license/royalty payment contract as noted above.  For 
fiscal year 2016, the decrease primarily relates to lower sales commissions due to lower revenue from our 
2015  imaging  software  license  contract  and  lower  revenue  on  our  minimum  license/royalty  payment 
contract as noted above. 

Revenue  recognition  related  to  our  other  arrangements  for  software  licenses,  software  maintenance,  services,  and 
hardware will remain substantially unchanged. 

Adoption of the standard will result in an aggregate decrease in revenue of $0.8 million and $2.8 million for fiscal 
year 2017 and 2016, respectively, a decrease in costs and expenses of $0.1 million and $0.3 million, respectively, a 
decrease  in  the  provision  for  income  taxes  of  $0.4  million  and  $1.0  million,  respectively,  and  an  increase  in 
stockholders’ equity of $2.7 million, primarily due to the changes noted above. In addition, adoption of the standard 
will result in an increase in accounts receivable of $1.4 million and $2.2 million as of December 31, 2017 and 2016, 
respectively, driven by unbilled receivables from recognition of revenue from the estimate of variable consideration 
related to the minimum license/royalty payments in one of our contracts; a decrease in deferred tax assets of $0.3 
million and $0.8 million as of December 31, 2017 and 2016, respectively, driven primarily by a difference in timing 
of revenue recognition and expenses for book and tax purposes; and an increase in accrued expenses of $0.2 million 
and  $0.3  million  as  of  December  31,  2017  and  2016,  respectively,  driven  by  sales  commissions  related  to 
recognition of revenue from the estimate of variable consideration related to the minimum license/royalty payments 
in one of our contracts. See Expected Impacts of Topic 606 Adoption to Reported Results below for the impact of 
the adoption of the new standard on our consolidated financial statements. 

Expected Impacts of Topic 606 Adoption to Reported Results 

Adoption of the new revenue standard is expected to impact our reported results as follows: 

(In thousands, except per share data)

Consolidated Statements of Income:
Revenue
Costs and expenses
Provision for income taxes
Net income
Net income per share - basic and diluted

(In thousands, except per share data)

Consolidated Statements of Income:
Revenue
Costs and expenses
Provision for income taxes
Net income
Net income per share - basic and diluted

New Revenue 
Standard 
Adjustment

 $                (817)
                   (114)
                   (421)
                   (282)
                  (0.01)

New Revenue 
Standard 
Adjustment

 $             (2,804)
                   (294)
                   (986)
                (1,524)
                  (0.07)

Year ended 
December 31, 2017

As Adjusted

 $                   15,465 
                      15,940 
                           544 
                        1,000 
                          0.05 

Year ended 
December 31, 2016

As Adjusted

 $                   18,762 
                      16,173 
                        1,099 
                        2,579 
                          0.11 

As Reported

 $             16,282 
                16,054 
                     965 
                  1,282 
                    0.06 

As Reported

 $             21,566 
                16,467 
                  2,085 
                  4,103 
                    0.18 

 40

 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
(In thousands)

December 31, 2017

Consolidated Balance Sheets:
Accounts receivable, net
Prepaid expenses and other current assets
Deferred tax assets
Accrued expenses
Stockholders' equity

(In thousands)

Consolidated Balance Sheets:
Accounts receivable, net
Prepaid expenses and other current assets
Deferred tax assets
Accrued expenses
Stockholders' equity

As Reported

 $               2,401 
                     203 
                  5,402 
                  1,184 
                59,652 

As Reported

 $               3,016 
                     268 
                  1,078 
                  1,075 
                57,841 

New Revenue 
Standard 
Adjustment

 $              1,417 
                      13 
                   (331)
                    217 
                 2,722 

New Revenue 
Standard 
Adjustment

 $              2,234 
                      22 
                   (752)
                    341 
                 2,687 

As Adjusted

 $                     3,818 
                           216 
                        5,071 
                        1,401 
                      62,374 

December 31, 2016

As Adjusted

 $                     5,250 
                           290 
                           326 
                        1,416 
                      60,528 

Adoption of the new revenue standard had no impact to cash from or used in operating, financing, or investing on 
our consolidated statements of cash flows. 

FASB  ASU  No.  2016-09.    In  March  2016,  the  FASB  issued  Accounting  Standard  Update  No.  2016-09, 
“Improvements to Employee Share-Based Payment Accounting,” which is intended to simplify various aspects of 
how  share-based  payments  are  accounted  for  and  presented  in  financial  statements.  The  standard  is  effective 
prospectively for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016, with 
early adoption permitted.  

The new standard contains several amendments that will simplify the accounting for employee share-based payment 
transactions,  including  the  accounting  for  income  taxes,  forfeitures,  statutory  tax  withholding  requirements, 
classification of awards as either equity or liabilities, and classification on the statement of cash flows. The changes 
in the new standard eliminate the accounting for excess tax benefits to be recognized in additional paid-in capital 
and tax deficiencies recognized either in the income tax provision or in additional paid-in capital. In addition, the 
new standard eliminates the limitation on recognition of excess stock compensation benefits until such benefits are 
actually realized, and instead applies the general recognition standard to these deferred tax assets. We adopted ASU 
2016-09 in 2017 which was applied using a modified retrospective approach. Upon adoption, we recorded a deferred 
tax  asset  of  $4.8  million  with  an  offsetting  adjustment  to  retained  earnings  related  to  excess  stock  compensation 
deductions that were not previously recorded as tax assets. For the year ended December 31, 2017, we recognized all 
excess tax benefits and tax deficiencies as income tax expense or benefit.  We have elected to present the cash flow 
statement on a prospective transition method and no prior periods have been adjusted. 

Recent Accounting Pronouncements Not Yet Adopted 

FASB  ASU  No.  2016-13.    In  June  2016,  the  FASB  issued  Accounting  Standard  Update  No.  2016-13,  “Financial 
Instruments  -  Credit  Losses  (Topic  326):  Measurement  of  Credit  Losses  on  Financial  Instruments.”  This  new 
standard  replaces  the  incurred  loss  impairment  methodology  in  current  GAAP  with  a  methodology  that  reflects 
expected  credit  losses  and  requires  consideration  of  a broader  range of reasonable  and  supportable  information  to 
inform credit loss estimates. For trade and other receivables, loans, and other financial instruments, entities will be 
required  to  use  a  forward-looking  expected  loss  model  rather  than  the  incurred  loss  model  for  recognizing  credit 
losses which reflects losses that are probable. Credit losses relating to available-for-sale debt securities will also be 
recorded  through  an  allowance  for  credit  losses  rather  than  as  a  reduction  in  the  amortized  cost  basis  of  the 
securities.  This  standard  is  effective  for  fiscal  years  beginning  after  December  15,  2019  with  early  adoption 

 41

 
 
  
 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
permitted  in  fiscal  years  beginning  after  December  15,  2018.  We  are  currently  evaluating  the  effect  this  standard 
will have on our consolidated financial statements and related disclosures.  

With  the  exception  of  the  standards  discussed  above,  there  have  been  no  other  recently  issued  accounting 
pronouncements that are of significance or potential significance to us that we have not adopted as of December 31, 
2017. 

ITEM 7A.   QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK 

Our exposure to market risk relates primarily to our investment portfolio, and the effect that changes in interest rates 
would have on that portfolio. Our investment portfolio at December 31, 2017 consisted of one element: 

Cash  and  cash  equivalents.  As  of  December  31,  2017,  our  cash  and  cash  equivalents  of  $51.6  million  were 
primarily invested in money market funds. The money market funds were invested in high quality, short term 
financial instruments.  Due to the nature, short duration, and professional management of these funds, we do not 
expect that a general increase in interest rates would result in any material loss. 

We do not use derivative financial instruments for speculative or trading purposes.   

 42

 
 
 
 
 
 
 
 
 
 
ITEM 8.  FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA 

Report of Independent Registered Public Accounting Firm 

To the Stockholders and the Board of Directors of Aware, Inc.  

Opinion on the Financial Statements 
We have audited the accompanying consolidated balance sheets of Aware, Inc. and subsidiary (the Company) as of 
December  31,  2017  and  2016,  the  related  consolidated  statements  of  income  and  comprehensive  income, 
stockholders'  equity  and  cash  flows  for  each  of  the  three  years  in  the  period  ended  December  31,  2017,  and  the 
related notes to the consolidated financial statements and schedules (collectively, the financial statements).  In our 
opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of 
December 31, 2017 and 2016, and the results of its operations and its cash flows for each of the three years in the 
period ended December 31, 2017, in conformity with accounting principles generally accepted in the United States 
of America. 

Basis for Opinion 
These financial statements are the responsibility of the Company’s management. Our responsibility is to express an 
opinion on the Company’s financial statements based on our audits. We are a public accounting firm registered with 
the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with 
respect to the Company in accordance with U.S. federal securities laws and the applicable rules and regulations of 
the Securities and Exchange Commission and the PCAOB. 

We  have  also  audited,  in  accordance  with  the  standards  of  the  Public Company  Accounting  Oversight  Board 
(United States) (PCAOB), the Company's internal control over financial reporting as of December 31, 2017, based 
on  criteria  established  in  Internal  Control  —  Integrated  Framework  issued  by  the  Committee  of  Sponsoring 
Organizations  of  the  Treadway  Commission  in  2013  and  our  report  dated  February  28,  2018  expressed  an 
unqualified opinion on the effectiveness of the Company's internal control over financial reporting. 

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and 
perform  the  audit  to  obtain  reasonable  assurance  about  whether  the  financial  statements  are  free  of  material 
misstatement,  whether  due  to  error  or  fraud.  Our  audits  included  performing  procedures  to  assess  the  risks  of 
material  misstatement  of  the  financial  statements,  whether  due  to  error  or  fraud,  and  performing  procedures  that 
respond  to  those  risks.  Such  procedures  included  examining,  on  a  test  basis,  evidence  regarding  the  amounts  and 
disclosures  in  the  financial  statements.  Our  audits  also  included  evaluating  the  accounting  principles  used  and 
significant estimates made by management, as well as evaluating the overall presentation of the financial statements. 
We believe that our audits provide a reasonable basis for our opinion. 

/s/ RSM US LLP 

We have served as the Company's auditor since 2012. 

Boston, MA 
February 28, 2018 

 43

 
 
  
  
 
  
 
  
  
 
 
 
 
AWARE, INC. 
CONSOLIDATED BALANCE SHEETS 
(in thousands, except share data) 

ASSETS 
Current assets: 
     Cash and cash equivalents ........................................................................
     Accounts receivable (less allowance for doubtful 
        accounts of $20 at December 31, 2017 and 2016) .................................
     Prepaid expenses and other current assets ................................................
           Total current assets .............................................................................

Property and equipment, net ..........................................................................
Investments  ...................................................................................................
Deferred tax assets  ........................................................................................
Other assets ....................................................................................................
           Total assets ..........................................................................................

LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities: 
     Accounts payable ......................................................................................
     Accrued expenses .....................................................................................
     Accrued income taxes ...............................................................................
     Deferred revenue ......................................................................................
             Total current liabilities ......................................................................

Long-term deferred revenue ..........................................................................

Commitments and contingent liabilities (Note 8)

Stockholders’ equity: 
     Preferred stock, $1.00 par value; 1,000,000 shares authorized, 
          none outstanding  .................................................................................
      Common stock, $.01 par value; shares authorized, 
             70,000,000 in 2017 and 2016; issued 
             and outstanding 21,493,440 as of December 31, 2017 and 
             22,370,713 as of December 31, 2016 ...............................................
      Additional paid-in capital ........................................................................
      Accumulated other comprehensive loss...................................................
      Accumulated deficit .................................................................................
             Total stockholders’ equity.................................................................
             Total liabilities and stockholders’ equity ..........................................

December 31, 

2017 

2016 

$51,608 

$51,913

2,401 
203 
54,212 

4,304 
- 
5,402 
18 
$63,936 

$166 
1,184 
2 
2,805 
4,157 

127 

3,016
268
55,197

4,634
951
1,078
124
$61,984

$135
1,075
-
2,722
3,932

211

- 

-

215 
96,246 
- 
(36,809) 
59,652 
$63,936 

224
100,485
(19)
(42,849)
57,841
$61,984

The accompanying notes are an integral part of the consolidated financial statements. 

 44

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC. 
CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME 
(in thousands, except per share data) 

Revenue: 
   Software licenses ..............................................................................
   Software maintenance .......................................................................
   Services .............................................................................................
   Hardware  .........................................................................................
   Royalties ...........................................................................................
     Total revenue ..................................................................................

Costs and expenses: 
   Cost of software licenses ..................................................................
   Cost of services .................................................................................
   Cost of hardware ...............................................................................
   Research and development ...............................................................
   Selling and marketing .......................................................................
   General and administrative ...............................................................
      Total costs and expenses ................................................................

Years ended December 31, 

2017 

2016 

2015 

$9,939
4,923
1,259
-
161
16,282

274
601
-
7,769
4,021
3,389
16,054

$14,093 
5,126 
1,749 
317 
281 
21,566 

1,101 
766 
234 
6,938 
4,142 
3,286 
16,467 

$10,113
4,706
3,304
1,094
404
19,621

-
1,790
717
5,800
3,945
3,497
15,749

Patent related income ...........................................................................

1,582

809 

43

Operating income  ...............................................................................
Other income .......................................................................................
Interest income ....................................................................................
Income before provision for income taxes...........................................
Provision for (benefit from) income taxes ...........................................
Net income  ...........................................................................................

1,810
36
401
2,247
965
$1,282

5,908 
- 
280 
6,188 
2,085 
$4,103 

3,915
12
151
4,078
(536)
$4,614

Net income per share – basic  .................................................................
Net income per share – diluted  ..............................................................

$0.06
$0.06

$0.18 
$0.18 

$0.20
$0.20

Weighted-average shares - basic .............................................................
Weighted-average shares - diluted ..........................................................

21,814
21,877

22,829 
22,898 

22,899
22,965

Comprehensive income: 
  Net income ............................................................................................
  Other comprehensive income (net of tax):
     Unrealized gain/(loss) on available for sale securities.......................
Comprehensive income ..........................................................................

$1,282

$4,103 

$4,614

19
$1,301

45 
$4,148 

(35)
$4,579

The accompanying notes are an integral part of the consolidated financial statements. 

 45

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC. 
CONSOLIDATED STATEMENTS OF CASH FLOWS 
(in thousands) 

Cash flows from operating activities: 
   Net income  ..........................................................................
   Adjustments to reconcile net income to net cash    
   provided by operating activities: 
      Depreciation and amortization ...........................................
      Stock-based compensation ................................................
      Reversal of reserve for uncertain tax positions..................
      Gain on sale of patent assets ..............................................
      Amortization of discount on investments ..........................
      Gain on sale of investments  ..............................................
      Deferred tax benefit (expense) on other comprehensive  
        income  ............................................................................
      Increase (decrease) from changes in assets and liabilities:
Accounts receivable ........................................................
Inventories ......................................................................
Prepaid expenses and other current assets ......................
Deferred tax assets ..........................................................
Accounts payable............................................................
Accrued expenses ...........................................................
         Accrued income taxes .....................................................
Deferred revenue ............................................................
           Net cash provided by operating activities.....................

Cash flows from investing activities: 
    Purchases of property and equipment..................................
    Sales of investments ............................................................
    Proceeds from sale of patent assets, net ..............................
    Purchase of other assets .......................................................
           Net cash provided by (used in) investing activities ......

Cash flows from financing activities: 
    Proceeds from issuance of common stock ..........................
    Proceeds from exercise of stock options .............................
    Excess tax benefits from stock-based compensation ...........
    Payments made for taxes of employees who surrendered  
      shares related to unrestricted stock  ...................................
    Repurchase of common stock  .............................................
           Net cash provided by (used in) financing activities......

Increase/(decrease) in cash and cash equivalents ....................
Cash and cash equivalents, beginning of year .........................

Years ended December 31, 
2017

2016 

2015

$1,282

$4,103 

$4,614

518
663
-
-
(4)
(36)

(9)

615
-
65
434
31
109
2
(1)
3,669

(82)
1,019
-
-
937

61
13
-

(186)
(4,799)
(4,911)

(305)
51,913

622 
558 
- 
- 
(13) 
- 

(24) 

1,727 
- 
215 
(79) 
(99) 
123 
(236) 
(3,083) 
3,814 

(87) 
- 
- 
- 
(87) 

44 
- 
701 

(136) 
(3,655) 
(3,046) 

681 
51,232 

640
689
(1,914)
(43)
(11)
(12)

18

(1,124)
2
(82)
(27)
(24)
132
236
3,590
6,684

(127)
529
43
(320)
125

40
-
554

(156)
-
438

7,247
43,985

Cash and cash equivalents, end of year  ..................................

$51,608

$51,913 

$51,232

Supplemental disclosure: 
    Cash paid for income taxes 

$488

$1,553 

$571

The accompanying notes are an integral part of the consolidated financial statements. 

 46

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC. 
CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY 
(in thousands) 

Common Stock
Shares

Amount

Additional
Paid-In
Capital

Accumulated 
Other 
Comprehensive 
Loss

(Accumulated 
Deficit) 

Total
Stockholders’
Equity

Balance at December 31, 2014 ..........................

22,809

$228

$103,756

($29)

($51,566)

$52,389

   Issuance of unrestricted stock .........................
   Shares surrendered by employees to    
      pay taxes related to unrestricted stock .........
   Issuance of common stock under   
       employee stock purchase plan .....................
   Reversal of reserve for uncertain tax   
       positions ......................................................
   Stock-based compensation expense ................
   Tax benefits from stock-based awards ............
   Accumulated other comprehensive loss: 
       Unrealized loss on securities .......................
       Deferred tax benefit on unrealized loss .......
   Net income ......................................................

152

(36)

11

1

-

-

(1)

(156)

40

(1,914)
689
554

-

(156)

40

(1,914)
689
554

(53)
18
4,614

(53)
18

4,614

Balance at December 31, 2015 ..........................

22,936

229

102,968

(64)

(46,952)

56,181

   Issuance of unrestricted stock .........................
   Shares surrendered by employees to    
      pay taxes related to unrestricted stock .........
   Issuance of common stock under   
       employee stock purchase plan .....................
   Stock-based compensation expense ................
   Tax benefits from stock-based awards ............
   Repurchase of common stock .........................
   Accumulated other comprehensive loss: 
       Unrealized gain on securities ......................
       Deferred tax expense on unrealized gain ....
   Net income ......................................................

152

(36)

10

2

-

-

(691)

(7)

(2)

(136)

44
558
701
(3,648)

-

(136)

44
558
701
(3,655)

69
(24)
4,103

69
(24)

4,103

Balance at December 31, 2016 ..........................

22,371

224

100,485

(19)

(42,849)

57,841

   Cumulative effect of change in accounting 
        principle (see Note 2) .................................
   Exercise of common stock options .................
   Issuance of unrestricted stock .........................
   Shares surrendered by employees to    
      pay taxes related to unrestricted stock .........
   Issuance of common stock under   
       employee stock purchase plan .....................
   Stock-based compensation expense ................
   Repurchase of common stock .........................
   Accumulated other comprehensive loss: 
       Unrealized gain on securities ......................
       Deferred tax expense on unrealized gain ....
   Net income ......................................................

4 
143

(33)

13

- 
1

-

-

(1,005)

(10)

13 
(1)

(186)

61
663
(4,789)

Balance at December 31, 2017 ..........................

21,493

$215

$96,246

4,758 

1,282

4,758 
13 
-

(186)

61
663
(4,799)

28
(9)
1,282

($36,809)

$59,652

28
(9)

$-

The accompanying notes are an integral part of the consolidated financial statements. 

 47

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

1.  NATURE OF BUSINESS 

We are a leading provider of software and services to the biometrics industry.  Our software products are used 
in  government  and  commercial  biometrics  systems,  which  are  capable  of  determining  or  verifying  an 
individual’s  identity.  We  also  offer  engineering  services  related  to  software  customization,  integration,  and 
installation, as well as complete systems development. We sell our biometrics software products and services 
globally through systems integrators, OEMs, and directly to end user customers. 

2.      SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  

Basis  of  Presentation  -  The  consolidated  financial  statements  include  the  accounts  of  Aware,  Inc.  and  its 
subsidiary (“the Company”).  All significant intercompany transactions have been eliminated.   

Use  of  Estimates  –  The  preparation  of  our  financial  statements  in  conformity  with  accounting  principles 
generally accepted in the United States of America requires us to make estimates and assumptions that affect 
the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of 
the financial statements and the reported amount of revenues and expenses during the reporting period.  The 
most  significant  estimates  included  in  the  financial  statements  pertain  to  revenue  recognition,  reserves  for 
doubtful accounts, useful lives of fixed assets, valuation allowance for deferred income tax assets, and accrued 
liabilities.  Actual results could differ from those estimates. 

Fair Value Measurements - The Financial Accounting Standards Board (“FASB”) Codification defines fair 
value, and establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure 
fair  value.  The  hierarchy  gives  the  highest  priority  to  the  unadjusted  quoted  prices  in  active  markets  for 
identical  assets  or  liabilities  (level  1  measurements)  and  the  lowest  priority  to  unobservable  inputs  (level  3 
measurements).  The  three  levels  of  the  fair  value  hierarchy  under  the  FASB  Codification  are:  i)  Level  1  – 
valuations that are based on quoted prices (unadjusted) in active markets for identical assets or liabilities that 
the reporting entity has the ability to access at the measurement date; ii) Level 2 – valuations that are based on 
quoted prices in markets that are not active or for which all significant inputs are observable, either directly or 
indirectly;  and  iii)  Level  3  –  valuations  that  require  inputs  that  are  both  significant  to  the  fair  value 
measurement and unobservable. 

Cash and cash equivalents, which primarily include money market mutual funds, were $51.6 million and $51.9 
million as of December 31, 2017 and December 31, 2016, respectively. We classified our cash equivalents of 
$50.0 million and $49.8 million as of December 31, 2017 and 2016, respectively, within Level 1 of the fair 
value hierarchy because they are valued using quoted market prices. 

Our investments, which consisted of high yield corporate debt securities, were also classified within Level 1 of 
the fair value hierarchy because they were valued using quoted market prices. Debt securities with maturities 
greater than one year were classified as long term assets. We categorized our investments as available-for-sale 
securities, and carried them at fair value in our financial statements.  We had $1.0 million of available-for-sale 
investments as of December 31, 2016. 

As of December 31, 2017, our assets that are measured at fair value on a recurring basis and whose carrying 
values approximate their respective fair values include the following (in thousands): 

Fair Value Measurement at December 31, 2017 Using: 

Quoted Prices in 
Active Markets for 
Identical Assets
(Level 1)

Significant Other 
Observable Inputs
(Level 2)

Significant 
Unobservable 
Inputs
(Level 3)

Corporate debt securities .............
Money market funds (included 
in cash and cash equivalents) ......
    Total ........................................

$-

49,986
$49,986

 48

$-

$-

$-

$-

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

As of December 31, 2016, our assets that are measured at fair value on a recurring basis and whose carrying 
values approximate their respective fair values include the following (in thousands): 

Fair Value Measurement at December 31, 2016 Using: 

Quoted Prices in 
Active Markets for 
Identical Assets
(Level 1)

Significant Other 
Observable Inputs
(Level 2)

Significant 
Unobservable 
Inputs
(Level 3)

Corporate debt securities .............
Money market funds (included 
in cash and cash equivalents) ......
    Total ........................................

$951

49,839
$50,790

$-

-
$-

$-

-
$-

Cash and Cash Equivalents – Cash and cash equivalents, which consist primarily of money market funds and 
demand deposits, are stated at fair value. All highly liquid investments purchased with an original maturity of 
three months or less are considered cash equivalents. Our cash balances exceed the Federal Deposit Insurance 
Corporation limits. The Company does not believe it is exposed to significant credit risk related to cash and 
cash equivalents. 

Investments - At December 31, 2017 and 2016, we categorized all investment securities as available-for-sale, 
since  we  may  liquidate  these  investments  currently.    In  calculating  realized  gains  and  losses,  cost  is 
determined  using  specific  identification.  Unrealized  gains  and  losses  on  available-for-sale  securities  are 
excluded  from  earnings  and  reported  in  a  separate  component  of  stockholders’  equity  called  Accumulated 
Comprehensive Income. 

Realized  gains  on  investments  were  $36,000  and  $12,000  in  the  years  ended  December  31,  2017  and 
December 31, 2015. There were no realized gains or losses on investments in the year ended December 31, 
2016.  

There were no unrealized gains or losses on investments at year ended December 31, 2017.  Unrealized gains 
on  investments  were  $69,000  in  the  year  ended December  31, 2016. Unrealized  losses on  investments  were 
$53,000 in the year ended December 31, 2015.  

Allowance for Doubtful Accounts – Accounts are charged to the allowance for doubtful accounts as they are 
deemed uncollectible based on a periodic review of the accounts.   

Inventories – Inventories are stated at the lower of cost or net realizable value. Cost is determined by the first-
in, first-out (“FIFO”) method.  We evaluate all inventories for net realizable value on a quarterly basis, and 
record provisions for excess and obsolete inventory when required.  We had no inventories at December 31, 
2017 and 2016. 

Property  and  Equipment  –  Property  and  equipment  is  stated  at  cost.    Depreciation  and  amortization  of 
property and equipment is provided using the straight-line method over the estimated useful lives of the assets. 
Upon  retirement  or  sale,  the  costs  of  the  assets  disposed  of  and  the  related  accumulated  depreciation  are 
removed  from  the  accounts  and  any  resulting  gain  or  loss  on  disposal  is  included  in  the  determination  of 
income or loss.  Expenditures for repairs and maintenance are charged to expense as incurred. 

The estimated useful lives of assets used by us are: 

Building ...............................................................................
Building improvements ........................................................
Furniture and fixtures ...........................................................
Computer, office & manufacturing equipment ....................
Purchased software ..............................................................

30 years
5 to 20 years
5 years
3 years
3 years

Impairment of Long-Lived Assets – We review long-lived assets for impairment whenever events or changes 
in business circumstances indicate that the carrying amount of the assets may not be fully recoverable or that 
the useful lives of these assets are no longer appropriate.  Each impairment test is based on a comparison of 

 49

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

the undiscounted cash flows estimated to be generated by those assets over their estimated economic life to the 
related carrying value of those assets to determine if the assets are impaired. If an impairment is indicated, the 
asset  is  written  down  to  its  estimated  fair  value.    The  cash  flow  estimates  used  to  identify  the  potential 
impairment reflect our best estimates using appropriate assumptions and projections at that time.  We believe 
that no significant impairment of our long-lived assets has occurred as of December 31, 2017, 2016 and 2015. 

Revenue Recognition – We recognize revenue when there is persuasive evidence of an arrangement, the sales 
price  is  fixed  or  determinable,  collection  of  the  related  receivable  is  reasonably  assured,  and  delivery  has 
occurred or services have been rendered. 

Persuasive evidence of an arrangement: We use contracts signed by both the customer and us or written 

purchase orders issued by the customer as evidence of an arrangement. 

Product delivery: We deem delivery to have occurred: (i) upon shipment when products are shipped FOB 
shipping point, or (ii) upon delivery at a customer’s location when products are shipped FOB destination, or 
(iii)  when  software  is  delivered  electronically.    If  customer  acceptance  provisions  apply,  revenue  is  not 
recognized until delivery has occurred and we have received such  acceptance. If we are required to provide 
installation services, revenue is not recognized until installation is complete. 

Fixed or determinable fee: We consider fees to be fixed or determinable if the fee is not subject to refund 
or  adjustment  and  the  payment  terms  are  within  normal  established  practices.  If  the  fee  is  not  fixed  or 
determinable, we recognize the revenue as amounts become due and payable. 

Collection is deemed probable: We conduct a credit review for significant transactions at the time of the 
arrangement to determine the credit-worthiness of the customer. Collection is deemed probable if we expect 
that the customer will pay amounts under the arrangement as payments become due. 

We categorize revenue as software licenses, software maintenance, services, hardware, or royalties. In addition 
to  the  general  revenue  recognition  policies  described  above,  specific  revenue  recognition  policies  apply  to 
each category of revenue.   

Software licenses 
Software  licenses  consist  of  revenue  from  the  sale  of  software  licenses  for  biometrics  and  imaging 
applications.    Our  software  licenses  typically  provide  customers  with  the  right  to  use  our  software  in 
perpetuity.    We  recognize  revenue  from  software  licenses  upon  delivery  when  licenses  are  sold  in  single 
element  arrangements,  because  we  have  no  post-delivery  obligations,  including  contractual  or  implied  Post 
Contract Support (“PCS”). 

Software maintenance 
Software maintenance consists of revenue from the sale of software maintenance contracts for biometrics and 
imaging software.  Software maintenance contracts entitle customers to receive software support and software 
updates,  if  and  when  they  become  available,  during  the  term  of  the  maintenance  contract.  We  recognize 
software maintenance revenue ratably over the related contract period. 

Services 
Service revenue consists of fees from biometrics customers for software engineering services we provide to 
them.  We  recognize  services  revenue  as  services  are  delivered  when  services  are  sold  in  single  element 
arrangements. 

Hardware 
Hardware  revenue  consists  of  sales  of  biometrics  equipment  to  a  single  U.S.  government  customer.    We 
recognize hardware revenue upon delivery and acceptance of the equipment by the customer. 

 50

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

Royalties 
Royalties consist primarily of royalty payments we receive under DSL silicon contracts with two customers 
that incorporate our silicon intellectual property (“IP”) in their DSL chipsets.  We sold the assets of our DSL 
IP business in 2009, but we continue to receive royalty payments from these customers.  Royalties are reported 
in continuing operations in accordance with ASC 205, Reporting Discontinued Operations, because we have 
continuing ongoing cash flows from this business. 

Since  we  cannot  reasonably  estimate  royalty  revenue,  such  revenue  is  recognized  in  the  quarter  in  which  a 
final  report  is  received  from  a  customer.  Royalty  reports  are  typically  received  in  the  quarter  immediately 
following the quarter in which sales of royalty-bearing products occur. 

Multiple element arrangements with software and software related elements 
In  addition  to  selling  software  licenses,  software  maintenance  and  software  services  in  single  element 
arrangements,  we  also  sell  these  three  products  as  part  of  multiple  element  arrangements.    We  apply  the 
provisions of ASC 985-605, Software Revenue Recognition, to these arrangements because all the elements 
are software or software related.  The various combinations of multiple element arrangements and our revenue 
recognition for each are described as follows: 

  Software licenses and software maintenance. When software licenses and software maintenance contracts 
are sold together, we recognize software license revenue upon delivery, provided we have vendor specific 
objective evidence (“VSOE”) for the fair value of the maintenance contract fee, and we recognize the fair 
value  of  maintenance  contract  revenue  ratably  over  the  related  contract  period.  Under  ASC  985-605,  the 
residual  method  is  the  appropriate  manner  in  which  to  allocate  arrangement  consideration  to  the  license 
when  VSOE  exists  for  all  undelivered  elements  (e.g.,  PCS),  but  not  for  the  delivered  element  (e.g.,  the 
license).  When  we  do  not  have  VSOE  for  PCS,  we  recognize  the  entire  arrangement  fee  over  the 
contractual PCS period. As a result of not having VSOE for PCS in one arrangement in 2015, we deferred 
$3.6  million  of  license  revenue  at  December  31,  2015  under  this  policy.  We  recognized  the  entire  $3.6 
million amount deferred in 2015 as revenue in 2016.  

  Software licenses and services. When software licenses and software engineering services are sold together, 
the total fee is generally recognized by applying contract accounting. We have adopted the percentage-of-
completion  method  of  contract  accounting,  and  we  generally  use  an  input  method  (i.e.,  labor  hours)  to 
determine  our  completion  percentage.  The  software  license  portion  of  the  arrangement  is  classified  as 
software  license  revenue  and  the  engineering  services  portion  is  classified  as  services  revenue  in  our 
consolidated statements of income and comprehensive income. 

  Software  licenses,  software  maintenance  and  services.  When  we  sell  software  licenses,  software 
maintenance  and  software  services  together,  revenue  is  recognized  as  follows:  i)  software  maintenance 
revenue  is  separated  from  the  other  two  elements  and  is  recognized  ratably  over  the  related  software 
maintenance contract period; provided we have VSOE for the fair value of the maintenance element; and ii) 
the  total  fee  from  the  software  license  and  engineering  service  elements  is  recognized  by  applying  the 
contract accounting method described in the previous paragraph.  

Multiple element arrangement with hardware and software elements 
We  also  have  a  multiple  element  arrangement  with  one  customer  that  involves  the  delivery  of  hardware, 
software maintenance, and software services.  We determined that these elements qualified as separate units of 
accounting under ASC 605, Revenue Recognition, because they have value to the customer on a standalone 
basis.    We  recognize  revenue  from  this  arrangement  as  follows:  i)  hardware  revenue  is  recognized  upon 
delivery and acceptance of the equipment by the customer; ii) maintenance revenue is recognized ratably over 
the related contract period; and iii) service revenue is recognized as services are delivered. 

Income Taxes – We compute deferred income taxes based on the differences between the financial statement 
and  tax  basis  of  assets  and  liabilities  using  enacted  rates  in  effect  in  the  years  in  which  the  differences  are 
expected  to  reverse.    We  establish  a  valuation  allowance  to  offset  temporary  deductible  differences,  net 
operating loss carryforwards and tax credits when it is more likely than not that the deferred tax assets will not 
be realized. 

 51

 
 
 
 
 
 
AWARE, INC. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

We  recognize  the  tax  benefit  from  an  uncertain  tax  position  only  if  it  is  more-likely-than-not  that  the  tax 
position will be sustained upon examination by the taxing authorities, based on the technical merits of the tax 
position.  The evaluation  of an uncertain  tax position  is  based  on  factors  that  include, but  are not  limited  to, 
changes  in  the  tax  law,  the  measurement  of  tax  positions  taken  or  expected  to  be  taken  in  tax  returns,  the 
effective settlement of matters subject to audit, and changes in facts or circumstances related to a tax position.  
Any  changes  to  these  estimates,  based  on  the  actual  results  obtained  and/or  a  change  in  assumptions,  could 
impact our tax provision in future periods.  Interest and penalty charges, if any, related to unrecognized tax 
benefits would be classified as a provision for income tax in the statement of income. 

Capitalization  of  Software  Costs  –  We  capitalize  certain  internally  developed  software  development  costs 
after technological feasibility of the product has been established.  No software costs were capitalized for the 
years ended December 31, 2017, 2016 and 2015, because such costs incurred subsequent to the establishment 
of technological feasibility, but prior to commercial availability, were immaterial. 

Research  and  Development  Costs  –  Costs  incurred  in  the  research  and  development  of  our  products  are 
expensed as incurred. 

Concentration of Credit Risk – At December 31, 2017 and 2016, we had cash and cash equivalents, in excess 
of federally insured deposit limits of approximately $51.4 million and $51.7 million, respectively. 

Concentration  of  credit  risk  with  respect  to  net  accounts  receivable  consisted  of  amounts  owed  by  the 
following customers that comprised more than 10% of net accounts receivable at December 31: 

Customer A   ...................................................  
Customer B   ...................................................  
Customer C   ...................................................
Customer D   ...................................................

11%
10%
9%
2%

17%  
-%  
13%  
13%  

2017

2016

Concentration of credit risk with respect to our investment portfolio consisted of $0.5 million and $0.5 million 
with  two  issuers  of  corporate  debt  securities,  respectively,  at  December  31,  2016.    At  December  31,  2017, 
there  was  no  concentration  of  credit  with  respect  to  our  investment  portfolio  as  we  had  no  corporate  debt 
securities. 

Stock-Based Compensation – We grant stock and stock options to our employees and directors.  We measure 
stock-based compensation cost at the grant date based on the fair value of the award and recognize stock-based 
compensation expense on a straight-line basis over the requisite service period of the award.  

For stock awards, we determine the fair value of the award by using the fair market value of our stock on the 
date of grant; provided the number of shares in the grant is fixed on the grant date. 

For stock options, we use the Black-Scholes option valuation model to estimate the fair value of the award. 
This  valuation  model  takes  into  account  the  exercise  price  of  the  award,  as  well  as  a  variety  of  significant 
assumptions.  The assumptions used to estimate the fair value of stock options include the expected term, the 
expected volatility of our stock over the expected term, the risk-free interest rate over the expected term, and 
our expected annual dividend yield.   

Computation of Earnings per Share – Basic earnings per share is computed by dividing income available to 
common shareholders by the weighted average number of common shares outstanding.  Diluted earnings per 
share is computed by dividing income available to common shareholders by the weighted average number of 
common  shares  outstanding  plus  additional  common  shares  that  would  have  been  outstanding  if  dilutive 
potential common shares had been issued.  For the purposes of this calculation, stock options are considered 
common stock equivalents in periods in which they have a dilutive effect.  Stock options that are antidilutive 
are excluded from the calculation. 

Fair  Value  of  Financial  Instruments  –  The  carrying  amounts  of  cash  and  cash  equivalents,  accounts 
receivable, accounts payable and accrued expenses approximate fair value because of their short-term nature. 

 52

 
 
 
  
 
 
 
 
 
 
 
 
 
AWARE, INC. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

The carrying amount of investments is based on the fair value of the individual securities in our investment 
portfolio. 

Advertising  Costs  –  Advertising  costs  are  expensed  as  incurred  and  were  not  material  for  2017,  2016,  and 
2015. 

Recent Accounting Pronouncements: 

Recently Adopted Accounting Pronouncements 

FASB ASU No. 2014-09. In May 2014, the FASB issued Accounting Standard Update No. 2014-09, Revenue 
from  Contracts  with  Customers  (Topic  606).  The  ASU  is  the  result  of  a  joint  project  by  the  FASB  and  the 
International  Accounting  Standards  Board  (“IASB”)  to  clarify  the  principles  for  recognizing  revenue  and  to 
develop a common revenue standard for GAAP and International Financial Reporting Standards (“IFRS”) that 
would:  remove  inconsistencies  and  weaknesses,  provide  a  more  robust  framework  for  addressing  revenue 
issues,  improve  comparability  of  revenue  recognition  practices  across  entities,  jurisdictions,  industries,  and 
capital  markets,  improve  disclosure  requirements  and  resulting  financial  statements,  and  simplify  the 
presentation of financial statements. The core principle of the new guidance is that an entity should recognize 
revenue  to  depict  the  transfer  of  promised  goods  or  services  to  customers  in  an  amount  that  reflects  the 
consideration to which the entity expects to be entitled in exchange for those goods or services. The ASU is 
effective for us beginning January 1, 2018. 

The new standard permits two methods of adoption: retrospective to each prior reporting period presented (full 
retrospective  method),  or  retrospectively  with  the  cumulative  effect  of  initially  applying  the  new  standard 
recognized  at  the  date  of  initial  application  (modified  retrospective  method).  The  Company  will  adopt  this 
guidance utilizing the full retrospective method and will adjust each comparative period financial statements to 
reflect the full retrospective method, beginning with the Quarterly Report on Form 10-Q for the first quarter of 
2018. 

In preparation for adoption of the standard, we have implemented new internal controls for the implementation 
and modified and augmented our existing internal controls to enable the preparation of financial information 
and have reached conclusions on key accounting assessments related to the standard. Based on our assessment, 
the most significant impacts of adopting the new standard relate to the following: 

i)  2015 imaging software license contract. We consummated a $4.625 million license contract in October 
2015 that included a $4.5 million license fee plus a $125,000 software maintenance fee. We delivered 
the licensed software and the customer paid us in the fourth quarter of 2015. Under current GAAP, we 
were unable to establish vendor specific objective evidence (“VSOE”) for the maintenance element and, 
as a result we recognized the total fee ratably over the twelve-month period that ran from October 2015 
to  October  2016.  Under  the  new  standard,  license  revenue  of  $4.5  million  from  that  contract  will  be 
recognized  in  2015  when  control  over  the  software  was  transferred  to  the  customer  and  software 
maintenance revenue of $125,000 will be recognized ratably over the twelve-month period that ran from 
October  2015  to  October  2016.  This  change  will  result  in  a  decrease  in  revenue  and  an  increase  in 
stockholders’ equity of $3.6 million for fiscal year 2016. 

ii)  DSL  royalty  contracts.  Under  our  current  revenue  recognition  policy,  we  recognize  DSL  royalty 
revenue in the period in which we receive royalty reports, which is typically in the quarter immediately 
following the quarter in which sales of royalty-bearing products occurred. Under the new standard, we 
will  recognize  DSL  royalty  revenue  in  the  quarter  in  which  sales  of  royalty-bearing  products  occurs. 
Therefore, we will make estimates of royalties earned in the current period and record royalty revenue 
based on those estimates. This change will result in a decrease in revenue of $17,000 and $39,000 for 
fiscal years 2017 and 2016, respectively. 

iii)  Minimum license/royalty payment contract. One of our revenue contracts required the customer to make 
a fixed payment for professional services as well as minimum license/royalty payments for software to 

 53

 
 
 
 
 
  
 
 
 
 
AWARE, INC. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

be distributed to end-users. Under current GAAP, we recognized the professional services fee over the 
period that the services were performed and revenue for the minimum license/royalty payments when 
those minimum payments became due. Under the new standard, we will recognize the estimated amount 
of total consideration, including the professional services fee and the estimate of variable consideration 
related  to  the  minimum  license/royalty  payments,  in  the  contract  that  we  expect  to  be  entitled  to  and 
recognize  revenue  in  the  period(s)  that  the  related  licenses  and  services  were  transferred  to  the 
customer. This change will result in a decrease in revenue of $800,000 for fiscal year 2017, an increase 
in revenue of $860,000 for fiscal year 2016, an increase in unbilled receivables of $1.4 million in fiscal 
year  2017,  an  increase  in  unbilled  receivables  of  $2.2  million  in  fiscal  year  2016  and  an  increase  in 
stockholders’ equity of $1.3 million in fiscal year 2016. 

iv)  Sales commissions and other third-party acquisition costs. Under current GAAP, sales commissions and 
other  third-party  acquisition  costs  resulting  directly  from  securing  contracts  with  customers  are 
currently  expensed  as  incurred.  ASC  340  will  require  these  costs  to  be  recognized  as  an  asset  when 
incurred and expensed over a period consistent with the period of transfer to the customer of the goods 
or services to which the asset relates. The Company will adopt practical expedient, if the amortization 
period  of  the  asset  that  we  otherwise  would  have  recognized  is  one  year  or  less,  we  will  expense  the 
sales commissions and other third-party acquisition costs resulting directly from securing contracts with 
customers  when  incurred.  The  adoption  of  the  new  standard  will  result  in  a  decrease  in  expense  of 
approximately  $114,000  and  $294,000  for  fiscal  year  2017  and  2016,  respectively,  and  a  decrease  in 
stockholders’ equity of $0.6 million in fiscal year 2016.  For fiscal year 2017, the decrease in expense 
primarily  relates  to  lower  sales  commissions  due  to  lower  revenue  on  our  minimum  license/royalty 
payment  contract  as  noted  above.    For  fiscal  year  2016,  the  decrease  primarily  relates  to  lower  sales 
commissions due to lower revenue from our 2015 imaging software license contract and lower revenue 
on our minimum license/royalty payment contract as noted above. 

Revenue recognition related to our other arrangements for software licenses, software maintenance, services, 
and hardware will remain substantially unchanged. 

Adoption of the standard will result in an aggregate decrease in revenue of $0.8 million and $2.8 million for 
fiscal  year  2017  and  2016,  respectively,  a  decrease  in  costs  and  expenses  of  $0.1  million  and  $0.3  million, 
respectively, a decrease in the provision for income taxes of $0.4 million and $1.0 million, respectively, and an 
increase  in  stockholders’  equity  of  $2.7  million,  primarily  due  to  the  changes  noted  above.  In  addition, 
adoption of the standard will result in an increase in accounts receivable of $1.4 million and $2.2 million as of 
December 31, 2017 and 2016, respectively, driven by unbilled receivables from recognition of revenue from 
the estimate of variable consideration related to the minimum license/royalty payments in one of our contracts; 
a  decrease  in  deferred  tax  assets  of  $0.3  million  and  $0.8  million  as  of  December  31,  2017  and  2016, 
respectively, driven primarily by a difference in timing of revenue recognition and expenses for book and tax 
purposes; and an increase in accrued expenses of $0.2 million and $0.3 million as of December 31, 2017 and 
2016, respectively, driven by sales commissions related to recognition of revenue from the estimate of variable 
consideration related to the minimum license/royalty payments in one of our contracts. See Expected Impacts 
of Topic 606 Adoption to Reported Results below for the impact of the adoption of the new standard on our 
consolidated financial statements. 

 54

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

Expected Impacts of Topic 606 Adoption to Reported Results 

Adoption of the new revenue standard is expected to impact our reported results as follows: 

(In thousands, except per share data)

Consolidated Statements of Income:
Revenue
Costs and expenses
Provision for income taxes
Net income
Net income per share - basic and diluted

(In thousands, except per share data)

Consolidated Statements of Income:
Revenue
Costs and expenses
Provision for income taxes
Net income
Net income per share - basic and diluted

(In thousands)

Consolidated Balance Sheets:
Accounts receivable, net
Prepaid expenses and other current assets
Deferred tax assets
Accrued expenses
Stockholders' equity

(In thousands)

Consolidated Balance Sheets:
Accounts receivable, net
Prepaid expenses and other current assets
Deferred tax assets
Accrued expenses
Stockholders' equity

As Reported

 $             16,282 
                16,054 
                     965 
                  1,282 
                    0.06 

As Reported

 $             21,566 
                16,467 
                  2,085 
                  4,103 
                    0.18 

As Reported

 $               2,401 
                     203 
                  5,402 
                  1,184 
                59,652 

As Reported

 $               3,016 
                     268 
                  1,078 
                  1,075 
                57,841 

New Revenue 
Standard 
Adjustment

 $                (817)
                   (114)
                   (421)
                   (282)
                  (0.01)

New Revenue 
Standard 
Adjustment

 $             (2,804)
                   (294)
                   (986)
                (1,524)
                  (0.07)

New Revenue 
Standard 
Adjustment

 $              1,417 
                      13 
                   (331)
                    217 
                 2,722 

New Revenue 
Standard 
Adjustment

 $              2,234 
                      22 
                   (752)
                    341 
                 2,687 

Year ended 
December 31, 2017

As Adjusted

 $                   15,465 
                      15,940 
                           544 
                        1,000 
                          0.05 

Year ended 
December 31, 2016

As Adjusted

 $                   18,762 
                      16,173 
                        1,099 
                        2,579 
                          0.11 

December 31, 2017

As Adjusted

 $                     3,818 
                           216 
                        5,071 
                        1,401 
                      62,374 

December 31, 2016

As Adjusted

 $                     5,250 
                           290 
                           326 
                        1,416 
                      60,528 

Adoption of the new revenue standard had no impact to cash from or used in operating, financing, or investing 
on our consolidated statements of cash flows. 

 55

 
 
 
 
 
 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
AWARE, INC. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

FASB  ASU  No.  2016-09.    In  March  2016,  the  FASB  issued  Accounting  Standard  Update  No.  2016-09, 
“Improvements to Employee Share-Based Payment Accounting,” which is intended to simplify various aspects 
of how share-based payments are accounted for and presented in financial statements. The standard is effective 
prospectively  for  fiscal  years,  and  interim  periods  within  those  fiscal  years,  beginning  after  December  15, 
2016, with early adoption permitted.  

The  new  standard  contains  several  amendments  that  will  simplify  the  accounting  for  employee  share-based 
payment  transactions,  including  the  accounting  for  income  taxes,  forfeitures,  statutory  tax  withholding 
requirements, classification of awards as either equity or liabilities, and classification on the statement of cash 
flows. The changes in the new standard eliminate the accounting for excess tax benefits to be recognized in 
additional  paid-in  capital  and  tax  deficiencies  recognized  either  in  the  income  tax  provision  or  in  additional 
paid-in  capital.  In  addition,  the  new  standard  eliminates  the  limitation  on  recognition  of  excess  stock 
compensation  benefits  until  such  benefits  are  actually  realized,  and  instead  applies  the  general  recognition 
standard to these deferred tax assets. We adopted ASU 2016-09 in 2017 which was applied using a modified 
retrospective  approach.  Upon  adoption,  we  recorded  a  deferred  tax  asset  of  $4.8  million  with  an  offsetting 
adjustment  to  retained  earnings  related  to  excess  stock  compensation  deductions  that  were  not  previously 
recorded as tax assets. For the year ended December 31, 2017, we recognized all excess tax benefits and tax 
deficiencies as income tax expense or benefit as a discrete event.  We have elected to present the cash flow 
statement on a prospective transition method and no prior periods have been adjusted. 

Recent Accounting Pronouncements Not Yet Adopted 

FASB  ASU  No.  2016-13.    In  June  2016,  the  FASB  issued  Accounting  Standard  Update  No.  2016-13, 
“Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.” 
This new standard replaces the incurred loss impairment methodology in current GAAP with a methodology 
that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable 
information  to  inform  credit  loss  estimates.  For  trade  and  other  receivables,  loans,  and  other  financial 
instruments, entities will be required to use a forward-looking expected loss model rather than the incurred loss 
model for recognizing credit losses which reflects losses that are probable. Credit losses relating to available-
for-sale debt securities will also be recorded through an allowance for credit losses rather than as a reduction in 
the amortized cost basis of the securities. This standard is effective for fiscal years beginning after December 
15, 2019 with early adoption permitted in fiscal years beginning after December 15, 2018. We are currently 
evaluating the effect this standard will have on our consolidated financial statements and related disclosures.  

With  the  exception  of  the  standards  discussed  above,  there  have  been  no  other  recently  issued  accounting 
pronouncements  that  are  of  significance  or  potential  significance  to  us  that  we  have  not  adopted  as  of 
December 31, 2017. 

Segments – We organize ourselves into a single segment reporting to the chief operating decision maker. We 
have sales outside of the United States, which are described in Note 8.  All long-lived assets are maintained in 
the United States. 

3.  PATENT RELATED INCOME 

The composition of patent related income in 2017, 2016 and 2015 was as follows: 

Years  ended  December  31,  2017  and  2016.  We  had  $1.6  million  and  $0.8  million  of  income  from  a  patent 
arrangement in 2017 and 2016, respectively. We entered into an arrangement with an unaffiliated third party in 
2010  under  which  we  assigned  certain  patents  in  return  for  royalties  on  proceeds  from  patent  monetization 
efforts  by  the  third  party.    Such  third  party  has  engaged  in  various  patent  monetization  activities,  including 
enforcement,  litigation  and  licensing.  The  party  reported  and  we  recorded  $1.6  million  and  $0.8  million  of 
income from this arrangement in the years ended December 31, 2017 and 2016, respectively. 

 56

 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

We  continue  to  have  a  contractual  relationship  with  this  third  party.  However,  we  are  unable  to  predict  how 
much more income we might receive from this arrangement, if any, because we do not know whether any patent 
monetization efforts by the third party will be successful. 

Year ended December 31, 2015. We had a $43,000 gain on the sale of patent assets in 2015. We sold a portion 
of our patent portfolio pertaining to home networking technology to an unrelated third party for $50,000. The 
proceeds from the sale were reduced by $7,000 of transaction costs, which consisted primarily of fees from the 
law firm that assisted us in the sale.  We recorded a gain of $43,000 on the sale. 

Future patent sales are likely to be minimal as our remaining patents and patent applications pertain primarily to 
biometrics and imaging compression.  Our current intent is to retain these patents for use in the business.  

4.     PROPERTY AND EQUIPMENT 

        Property and equipment consisted of the following at December 31 (in thousands): 

2017

2016 

Land .....................................................................................
Building and improvements .................................................
Computer equipment ............................................................  
Purchased software ..............................................................
Furniture and fixtures ...........................................................
Office equipment .................................................................
   Total ..................................................................................
Less accumulated depreciation and amortization.................
   Property and equipment, net .............................................

$1,056
9,060
638
83
778
138
11,753
(7,449)
$4,304

$1,056
9,060
629
83
778
166
11,772
(7,138)
$4,634

Depreciation expense was $0.4 million, $0.4 million, and $0.4 million for the years ended December 31, 
2017, 2016, and 2015, respectively.  In 2017, 2016 and 2015, we identified $0.1 million, $0.1 million, and 
$0.1 million of assets no longer in use and retired the assets and related accumulated depreciation.  

5.      INCOME TAXES 

We  made  provisions  for  income  taxes  in  the  years  ended  December  31,  2017  and  2016  of  $1.0  million  and 
$2.1  million,  respectively.  We  recorded  a  benefit  from  income  taxes  of  $0.5  million  in  the  year  ended 
December 31, 2015. The components of the provision for income taxes are as follows (in thousands): 

Current: 
    Federal  ........................................................
    State .............................................................

Deferred: 
    Federal  ........................................................
    State .............................................................

Year ended December 31, 
2016

2015 

2017

$

470
70
540

436
(11)
425

$1,807
410
2,217

(120)
(12)
(132)

($807) 
280 
(527) 

(16) 
7 
(9) 

Provision for (benefit from) income taxes.......

$965

$2,085

($536) 

 57

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

A reconciliation of the U.S. federal statutory rate to the effective tax rate is as follows: 

Federal statutory rate .............................................................
Enactment of the Tax Cuts and Jobs Act...............................
State rate, net of federal benefit .............................................
Tax credits .............................................................................
Permanent adjustments  .........................................................
Reversal of reserve  ...............................................................
Other  .....................................................................................
   Effective tax rate .................................................................

Year ended December 31,
2016 
   34% 
-
5
(4) 
(1) 
- 
- 
34% 

2017
34%
16
5
(11)
(3)
-
2
43%

2015
 34%
-
5
(4)
(2)
(47)
1
(13%)

Total income tax expense for the year ended December 31, 2017 was $1.0 million.  Income tax expense for 
2017 was based on: i) the U.S. statutory rate of 34%,  ii) increased by the impact of the federal rate change on 
deferred tax assets due to enactment of the Tax Cuts and Jobs Act, iii) increased by state income taxes; and iv) 
reduced by permanent adjustments and research tax credits. 

On  December 22, 2017,  the President of  the  United  States  signed  into  law  the  Tax  Cuts  and Jobs Act.  This 
legislation makes significant change in U.S. tax law including a reduction in the corporate tax rates, changes to 
net operating loss carryforwards and carrybacks, and a repeal of the corporate alternative minimum tax.  The 
legislation reduced the U.S. corporate tax rate from the current rate of 34% to 21%. As a result of the enacted 
law,  the  Company  was  required  to  revalue  deferred  tax  assets  and  liabilities  at  the  enacted  rate.  This 
revaluation  resulted  in  a  provision  of  $0.4  million  to  income  tax  expense  in  continuing  operations  and  a 
corresponding reduction in the deferred tax assets. 

Total income tax expense for the year ended December 31, 2016 was $2.1 million. Income tax expense in 2016 
was  based  on  the  U.S.  statutory  rate  of  34%,  increased  by  state  income  taxes,  and  reduced  by  permanent 
adjustments and research tax credits. 

We recorded a benefit from income taxes of $0.5 million for the year ended December 31, 2015.  The benefit 
from income taxes was the result of a $1.9 million tax benefit from the reversal of a reserve for uncertain tax 
positions,  which  was  partially  offset  by  $1.4  million  of  income  taxes  on  pre-tax  income  based  on  the  U.S. 
statutory  rate  of  34%,  increased  by  state  income  taxes,  and  reduced  by  research  tax  credits  and  permanent 
adjustments. 

As previously reported, the Internal Revenue Service (“IRS”) commenced an examination of our tax return for 
the year ended December 31, 2012 in September 2014. In July 2015, the IRS notified us that it had completed 
its  examination  and  that  it  had  no  changes  to  our  reported  tax.  As  a  result  of  the  completion  of  the  IRS 
examination,  we  determined  that  the  $1.9  million  reserve  for  uncertain  tax  positions  we  had  established  on 
federal research and development credits in 2012 was no longer required.  We reversed the reserve in 2015. 

As  of  December  31,  2017  and  2016,  we  had  deferred  tax  assets  for  which  we  had  recorded  no  valuation 
allowance.  The principal components of deferred tax assets were as follows at December 31 (in thousands): 

Depreciation ...................................................................................
Stock compensation .......................................................................
Federal research and development credits  .....................................
Other  ..............................................................................................
   Total.............................................................................................
Less valuation allowance ................................................................
   Deferred tax assets, net ................................................................

$330
103
4,602
367
5,402
(-)
$5,402

$435
225
-
418
1,078
(-)
$1,078

2017

2016 

As of December 31, 2017, we had a total of $5.4 million of deferred tax assets for which we had recorded no 
valuation allowance.  We have assessed the need for a valuation allowance on our deferred tax assets.  Based 
on our assessment of future sources of income, including reversing deferred tax liabilities, and future earnings, 

 58

 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

we have determined that it is more likely than not that the deferred tax assets will be realized, and therefore 
there  is no valuation  allowance  required for  the  deferred  tax  assets.   We  will  continue to  assess  the  level of 
valuation  allowance  in  future  periods.    Should  evidence  regarding  the  realizability  of  tax  assets  change  at  a 
future point in time, the valuation allowance will be adjusted accordingly. 

A rollforward of the uncertain tax position related to our research and development tax credits is as follows (in 
thousands): 

Uncertain tax positions at December 31, 2014 .......
Decrease due to completion of IRS examination....
Uncertain tax positions at December 31, 2015 .......
Increase due to completion of IRS examination .....
Uncertain tax positions at December 31, 2016 .......
Decrease due to positions taken in prior periods  ...
Uncertain tax positions at December 31, 2017 .......

$2,945
(1,913)
1,032
-
1,032
(34)
$998

Uncertain  tax  positions  of  $0.7  million  will  impact  our  tax  rate  if  realized.    The  difference  between  this 
amount and the total uncertain tax positions in the table above is the federal tax effect on state tax credits.  

At December 31, 2016, in addition to deferred tax assets carried on our balance sheet, we also had net federal 
research and development credit carryforwards available of $4.8 million. Under the income tax rules at that 
time, these credits were not recorded as tax assets as they relate to excess stock compensation deductions and 
could not be recorded as tax assets until the amounts had been utilized to reduce our tax liability. To the extent 
that  these  assets  were  used  to  reduce  taxes  in  2016,  and  2015,  the  benefits  were  recorded  as  a  reduction  to 
additional  paid-in  capital.  In  2016  and  2015,  we  recorded  tax  benefits  to  additional  paid-in  capital  of  $0.7 
million,  and  $0.6  million,  respectively.    We  adopted  ASU  2016-09  in  2017  which  was  applied  using  a 
modified  retrospective  approach.  Upon  adoption,  we  recorded  a  deferred  tax  asset  of  $4.8  million  with  an 
offsetting  adjustment  to  retained  earnings  related  to  excess  stock  compensation  deductions  that  were  not 
previously recorded as tax assets.  We utilized $0.2 million of these tax assets in 2017. 

Our policy is to recognize interest and penalties related to uncertain tax positions in income tax expense.  As 
of December 31, 2017, we had no accrued interest or penalties related to uncertain tax positions. 

The tax years from 2014 through 2017 are subject to examination by the IRS and the tax years 2001 through 
2017 are subject to examination by state tax authorities.  In the second quarter of 2017, the Internal Revenue 
Service commenced an examination of our tax return for the year ended December 31, 2015.  The examination 
has just started and we do not have any indication of the outcome of this examination at this time. 

6.     EQUITY AND STOCK COMPENSATION PLANS 

Fixed Stock Option Plan – We have one active fixed stock option plan which is our 2001 Nonqualified Stock 
Plan (“2001 Plan”). We are authorized to grant nonqualified stock options, stock appreciation rights and stock 
awards  to  our  employees  and  directors  for  up  to  8,000,000  shares  of  common  stock  under  this  plan.    As  of 
December 31, 2017, there were 4,803,239 shares available for grant under the 2001 Plan.  

Options are granted at exercise prices as determined by the Board of Directors and have terms ranging from 
four to a maximum of ten years. Options generally vest over three to five years.  

 59

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

The  following  table  presents  stock-based  employee  compensation  expenses  included  in  our  consolidated 
statements of income and comprehensive income (in thousands):   

Cost of services 
Research and development 
Selling and marketing 
General and administrative 
   Stock-based compensation expense

Years ended December 31, 

2017 
$9
119
15
520
$663

2016 
$10
86
11
451
$558

2015 
$28 
89 
13 
559 
$689 

Stock-based compensation expense in the preceding table includes expenses associated with grants of: i) stock 
options;  and  iii)  unrestricted  shares  of  our  common  stock.    The  methods  used  to  determine  stock-based 
compensation expense for each type of equity grant are described in the following paragraphs. 

Stock  Option  Grants.  We  did  not  grant  any  stock  options  in  the  years  ended  December  31,  2017,  2016  and 
2015.  When we grant stock options we estimate the fair value of those stock options using the Black-Scholes 
valuation  model.    The  Black-Scholes  valuation  model  takes  into  account  the  exercise  price  of  the  award,  as 
well as a variety of significant assumptions. The assumptions used to estimate the fair value of stock options 
include the expected term, the expected volatility of our stock over the expected term, the risk-free interest rate 
over the expected term, and our expected annual dividend yield. We do not estimate our forfeiture rates as the 
actual forfeiture rate is known at the end of each reporting period due to the timing of our stock option vesting.   

Unrestricted  Stock  Grants.    Our  2001  Plan  permits  us  to  grant  shares  of  unrestricted  stock  to  our  directors, 
officers, and employees.  Stock-based compensation expense for stock grants is determined based on the fair 
market value of our stock on the date of grant; provided the number of shares in the grant is fixed on the grant 
date. We granted 134,000, 152,000, and 152,000 shares of unrestricted stock during the years ended December 
31, 2017, 2016, and 2015, respectively.   

The accounting treatment of unrestricted stock awards in 2017, 2016 and 2015 is described below: 

Year  ended  December  31,  2017.  In  February  2017,  we  granted  134,000  shares  of  unrestricted  stock  to 
directors, officers and employees. The shares were issued in two equal installments shortly after June 30, 
2017 and December 31, 2017.  We expensed $663,000 of stock-based compensation expense related to this 
grant in the year ended December 31, 2017. There was no unamortized stock-based compensation charge 
associated with this stock grant as of December 31, 2017. 

We issued shares of common stock related to the February 2017 grant as follows: i) 54,014 net shares of 
common stock were issued in early July 2017 after employees surrendered 12,986 shares for which we paid 
$67,000  of  withholding  taxes  on  their  behalf;  and  ii)  53,378  net  shares  of  common  stock  were  issued  in 
early January 2018 after employees surrendered 13,622 shares for which we paid $64,000 of withholding 
taxes on their behalf. 

Year  ended  December  31,  2016.  In  March  2016,  we  granted  152,000  shares  of  unrestricted  stock  to 
directors, officers and employees. The shares were issued in two equal installments shortly after June 30, 
2016 and December 31, 2016.  We expensed $558,000 of stock-based compensation expense related to this 
grant in the year ended December 31, 2016. There was no unamortized stock-based compensation charge 
associated with this stock grant as of December 31, 2016. 

We  issued  shares  of  common  stock  related  to  the  March  2016  grant  as  follows:  i)  58,902  net  shares  of 
common stock were issued in early July 2016 after employees surrendered 17,098 shares for which we paid 
$74,000  of  withholding  taxes  on  their  behalf;  and  ii)  56,443  net  shares  of  common  stock  were  issued  in 
early January 2017 after employees surrendered 19,557 shares for which we paid $119,000 of withholding 
taxes on their behalf. 

Year  ended  December  31,  2015.  In  March  2015,  we  granted  152,000  shares  of  unrestricted  stock  to 
directors, officers and employees. The shares were issued in two equal installments shortly after June 30, 

 60

 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

2015 and December 31, 2015.  We expensed $682,000 of stock-based compensation expense related to this 
grant in the year ended December 31, 2015. There was no unamortized stock-based compensation charge 
associated with this stock grant as of December 31, 2015. 

We  issued  shares  of  common  stock  related  to  the  March  2015  grant  as  follows:  i)  58,862  net  shares  of 
common stock were issued in early July 2015 after employees surrendered 17,138 shares for which we paid 
$69,000 of withholding taxes on their behalf; and ii) 57,151 shares of common stock were issued in early 
January 2016 after employees surrendered 18,849 shares for which we paid $61,000 of withholding taxes 
on their behalf. 

A summary of stock option transactions for our fixed stock option plan for the years ended December 31, 2017, 
2016, and 2015 are presented below:  

2017 

2016 

2015 

Weighted
 Average 
Exercise 
Price 

$4.37
-
3.09
5.20
$ 2.97

Shares 
86,202
-
(4,168)
(54,034)
28,000

Weighted 
 Average 
Exercise  
Price 

$4.37 
- 
- 
- 
$ 4.37 

Weighted
 Average 
Exercise 
Price 

$4.71
-
-
6.18
$ 4.37

Shares 
106,202
-
-
(20,000)
86,202

Shares 

86,202
-
-
-
86,202

Outstanding at beginning of year ...  
Granted ..........................................  
Exercised ........................................  
Forfeited or cancelled ....................  
Outstanding at end of year .............   

Exercisable at year end ..................  

28,000

$2.97

86,202

$4.37 

86,202

$4.37

Total  options  outstanding  at  December  31,  2017  were  28,000.    All  of  those  options  were  vested  and  had  a 
weighted average exercise price of $2.97. 

No  stock  options  were  granted  in  the  years  ended  December  31,  2017,  2016  and  2015.  For  the  year  ended 
December  31,  2017,  4,168  options  were  exercised  which  generated  proceeds  of  $13,000.  No  options  were 
exercised in the years ended December 31, 2016 and 2015. 

At December 31, 2017, the weighted average remaining contractual term for total options outstanding and total 
options exercisable was approximately 0.9 years for each.  

At  December  31,  2017,  the  aggregate  intrinsic  value  of  options  outstanding  and  options  exercisable  was 
$43,000  for  each.  The  intrinsic  value  of  a  stock  option  is  the  amount  by  which  the  market  value  of  the 
underlying stock exceeds the exercise price of the option.   

The following table summarizes the stock options outstanding at December 31, 2017: 

Exercise Price 
Range 
$2 to $3 
$3 to $4 

Options Outstanding 

Options Exercisable 

Weighted 
Average 
Exercise 
Price 

Number 

18,000   
10,000    
28,000  

$2.52
3.77
$2.97

Weighted Average 
Remaining 
Contractual 
Term (in years) 
1.39
 .14
 .94

Weighted 
Average 
Exercise 
Price 

Number 

18,000 
10,000     
28,000  

$2.52
3.77
$2.97

At December 31, 2017, there was no unrecognized compensation expense related to non-vested stock options 
as there were no non-vested stock options.  

We  issue  common  stock  from  previously  authorized  but  unissued  shares  to  satisfy  option  exercises  and 
purchases under our Employee Stock Purchase Plan. 

 61

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
  
 
  
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

Employee  Stock  Purchase  Plan  -  In  June  1996,  we  adopted  an  Employee  Stock  Purchase  Plan  (the  “ESPP 
Plan”) under which eligible employees could purchase common stock at a price equal to 85% of the lower of 
the  fair  market  value  of  the  common  stock  at  the  beginning  or  end  of  each  six-month  offering  period.    On 
November  29,  2005  we  amended  the  ESPP  Plan  to  provide  that  eligible  employees  may  purchase  common 
stock at a price equal to 95% of the fair market value of the common stock as of the end of each six-month 
offering period.  There is no stock-based compensation expense related to our Employee Stock Purchase Plan 
because  it  is  not  considered  a  compensatory  plan.  The  plan  does  not  have  a  look-back  feature,  and  has  a 
minimal discount of 5% of the fair market value of the common stock as of the end of each six-month offering 
period.  Participation in the ESPP Plan is limited to 6% of an employee’s compensation, may be terminated at 
any time by the employee and automatically ends on termination of employment.  A total of 350,000 shares of 
common stock have been reserved for issuance.  As of December 31, 2017 there were 66,389 shares available 
for  future  issuance  under  the  ESPP  Plan.    We  issued  13,514,  9,473,  and  11,561  common  shares  under  the 
ESPP Plan in 2017, 2016, and 2015, respectively. 

Share  Purchases  -  On  April  26,  2016,  we  announced  that  our  Board  of  Directors  had  approved  a  program 
authorizing the Company to purchase up to $10 million of our common stock. The shares may be purchased 
from time to time in the open market or through privately negotiated transactions at management’s discretion, 
depending upon market conditions and other factors. Shares are retired upon repurchase.  The authorization to 
repurchase our stock expired on December 31, 2017.  

We repurchased 1,005,412 shares of common stock under this program for a total cost of $4.8 million during 
the  year  ended  December  31,  2017.    Included  in  the  shares  repurchased  during  2017  were  210,000  shares 
repurchased  through  a privately  negotiated transaction. On  March  9, 2017,  after  approval  by  the  Company's 
Audit Committee and Board of Directors, the Company repurchased 210,000 shares from Richard P. Moberg, 
the  Company's  former  co-Chief  Executive  Officer,  co-President  and  Chief  Financial  Officer  and  current 
member of the Board of Directors at a 10% discount off of the market closing price of the Company's stock on 
March 8, 2017. The closing price of our common stock on March 8, 2017 was $4.85.  The resulting sale price, 
after calculating the ten percent (10%) discount was $4.36 and the total transaction cost was $915,600.  We 
repurchased 690,801 shares for a total cost of $3.7 million during the year ended December 31, 2016. 

Since  the  program  commenced  in  April  2016  and  concluded  in  December  2017,  we  have  repurchased 
1,696,213 shares for a total cost of $8.5 million. 

Dividends – We did not pay dividends in the years ended December 31, 2017, 2016 and 2015. 

7.  COMMITMENTS AND CONTINGENT LIABILITIES 

Lease Commitments – We own our principal office and research facility in Bedford, Massachusetts, which we 
have occupied since November 1997.  We have no real estate lease commitments and de minimis equipment 
lease commitments. 

Litigation - There are no material pending legal proceedings to which we are a party or to which any of our 
properties are subject which, either individually or in the aggregate, are expected to have a material adverse 
effect on our business, financial position or results of operations. 

Guarantees and Indemnification Obligations – We enter into agreements in the ordinary course of business 
that  require  us:  i)  to  perform  under  the  terms  of  the  contracts,  ii)  to  protect  the  confidentiality  of  our 
customers’ intellectual property, and iii) to indemnify customers, including indemnification against third party 
claims  alleging  infringement  of  intellectual  property  rights.    We  also  have  agreements  with  each  of  our 
directors  and  executive  officers  to  indemnify  such  directors  or  executive  officers,  to  the  extent  legally 
permissible, against all liabilities reasonably incurred in connection with any action in which such individual 
may be involved by reason of such individual being or having been a director or officer of the Company. 

Given the nature of the above obligations and agreements, we are unable to make a reasonable estimate of the 
maximum potential amount that we could be required to pay.  Historically, we have not made any significant 

 62

 
 
 
 
 
 
 
 
AWARE, INC. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

payments on the above guarantees and indemnifications and no amount has been accrued in the accompanying 
consolidated financial statements with respect to these guarantees and indemnifications. 

8.  BUSINESS SEGMENTS AND MAJOR CUSTOMERS 

We organize ourselves into a single segment that reports to the chief operating decision makers.  

We conduct our operations in the United States and sell our products and services to domestic and international 
customers.  Revenues were generated from the following geographic regions (in thousands):  

United States .......................................................
Brazil ..................................................................
Rest of world ......................................................

Revenue by product group was (in thousands): 

Biometrics ..........................................................
Imaging ...............................................................
DSL royalties ......................................................

Year ended December 31, 

2017
$12,430
1,079 
2,773 
$16,282

2016
$17,806
1,302 
2,458 
$21,566

Year ended December 31, 

2017
$12,753
3,368 
161 
$16,282

2016
$16,546
4,739 
281 
$21,566

The portion of total revenue that was derived from major customers was as follows:  

Customer A   ...................................................  
Customer B   ...................................................  
Customer C   ...................................................  
Customer D   ...................................................  
Customer E   ...................................................  

Year ended December 31, 

2017
16%
8%
7%
6%
2%

2016

2%  
18%  
12%  
5%  
18%  

2015
$11,737
2,163 
5,721 
$19,621

2015
$16,916
2,301 
404 
$19,621

2015
4%
3%
2%
10%
6%

9. 

EMPLOYEE BENEFIT PLAN 

In 1994, we established a qualified 401(k) Retirement Plan (the “Plan”) under which employees are allowed to 
contribute certain percentages of their pay, up to the maximum allowed under Section 401(k) of the Internal 
Revenue  Code.    Our  contributions  to  the  Plan  are  at  the  discretion  of  the  Board  of  Directors.    Our 
contributions were approximately $223,000, $225,000, and $216,000 in 2017, 2016 and 2015, respectively. 

 63

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
        
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

10.  NET INCOME PER SHARE 

Net income per share is calculated as follows (in thousands, except per share data):  

Year ended December 31, 

2017

2016 

2015

Net income  ................................................................................

$1,282

$4,103

$4,614

Shares outstanding: 
   Weighted-average common shares outstanding ......................
   Additional dilutive common stock equivalents .......................
   Diluted shares outstanding  .....................................................

Net income per share – basic  .....................................................
Net income per share - diluted  ..................................................

21,814
63
21,877

$0.06
$0.06

22,829
69
22,898

$0.18 
$0.18 

22,899
66
22,965

$0.20
$0.20

For both of the years ended December 31, 2016 and 2015, options to purchase 54,034 shares of common stock 
at  weighted  average  exercise  prices  of  $5.20  per  share  were  outstanding,  but  were  not  included  in  the 
computation of diluted EPS because the options’ exercise prices were greater than the average market price of 
the common shares and thus would be anti-dilutive. 

11.    ACCUMULATED OTHER COMPREHENSIVE LOSS 

The components of accumulated other comprehensive loss and activity were as follows (in thousands): 

December 31,
2016

Increase/
Decrease

Reclassification 
Adjustments 

December 31, 
2017

Unrealized losses on available for sale securities .......................
Unrealized gains on available for sale securities ........................
   Net unrealized gains (losses) on available for sale securities...
Income tax benefit (expense) on other comprehensive loss........
   Total accumulated other comprehensive loss, net of taxes ......

($45)
17
(28)
9
($19)

$21
21
42
(14)
$28

$24 
(38) 
(14)   
5 
($9) 

$-
-
-
-
-

12.    OFF-BALANCE SHEET ARRANGEMENTS 

We do not currently have any arrangements with unconsolidated entities, such as entities often referred to as 
structured  finance,  special  purpose  entities,  or  variable  interest  entities  which  are  often  established  for  the 
purpose  of  facilitating  off-balance  sheet  arrangements  or  other  contractually  narrow  or  limited  purposes.  
Accordingly, we are not exposed to any financing, liquidity, market or credit risk if we had such relationships. 

 64

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

13.   QUARTERLY RESULTS OF OPERATIONS – UNAUDITED 

The following table is a summary of certain items in the consolidated statements of income and comprehensive 
income  for  each  of  our  quarters  in  the  two-year  period  ended  December 31,  2017  (in  thousands,  except  per 
share data).  

March 31

June 30

September 30  December 31

2017 Quarters Ended 

Revenue ................................................
Operating income (loss) .......................
Net income (loss) ..................................

$4,347
            386
405

$2,745
           238
228

Net income (loss) per share – basic ......
Net income (loss) per share – diluted  ..

$0.02
$0.02

$0.01
$0.01

$5,905 
1,665 
1,229 

$0.06 
$0.06 

$3,286
(478)
(580)

($0.03)
($0.03)

March 31

June 30

September 30  December 31

2016 Quarters Ended 

Revenue ................................................
Operating income .................................
Net income  ..........................................

$4,834
            880
635

$6,904
           2,074
1,436

Net income per share – basic ................
Net income per share – diluted  ............

$0.03
$0.03

$0.06
$0.06

$5,899 
2,313 
1,573 

$0.07 
$0.07 

$3,929
641
460

$0.02
$0.02

Quarterly amounts may not sum to annual amounts due to rounding and dilution. 

 65

 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
FINANCIAL STATEMENT SCHEDULE 

Schedule II - Valuation and Qualifying Accounts – Years ended December 31, 2017, 2016, and 2015 

(in thousands) 

Col. A 

Col. B 

Col. C(1) 

Col. C(2) 

Col. D 

Col. E 

Additions 

Balance at 
Beginning 
of Period 

Charged to 
Costs and  
Expenses 

Charged  
to Other 
Accounts 

Deductions 
Charged to 
Reserves 

Balance 
at End  
of Period 

$-
$-
$-

$-
$-
$-

$-
$-
$-

$-
$-
$-

($19) 
$- 
$- 

$- 
$- 
$- 

$- 
$- 
$- 

$- 
$- 
$- 

$20
$20
$20

$-
$-
$-

$-
$-
$-

$-
$-
$-

Allowance for doubtful 
accounts receivable: 
   2017 ...........................  
   2016 ...........................  
   2015 ...........................  

Inventory reserves: 
   2017 ...........................  
   2016 ...........................  
   2015 ...........................  

Warranty reserves: 
   2017 ...........................  
   2016 ...........................  
   2015 ...........................  

Deferred tax asset 
valuation allowance: 
   2017 ...........................  
   2016 ...........................  
   2015 ...........................  

$20 
$20 
$20 

$- 
$- 
$- 

$- 
$- 
$- 

$- 
$- 
$- 

$19
$-
$-

$-
$-
$-

$-
$-
$-

$-
$-
$-

 66

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 9.  CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND 
FINANCIAL DISCLOSURE 

None.  

ITEM 9A.  CONTROLS AND PROCEDURES 

Conclusion Regarding the Effectiveness of Disclosure Controls and Procedures 

Under the supervision and with the participation of our management, including our chief executive officer and chief 
financial  officer,  we  conducted  an  evaluation  of  our  disclosure  controls  and  procedures,  as  such  term  is  defined 
under  Rule  13a-15(e)  promulgated  under  the  Securities  Exchange  Act  of  1934,  as  amended  (the  Exchange  Act).  
Based  on  this  evaluation,  our  chief  executive  officer  and  chief  financial  officer  concluded  that  our  disclosure 
controls and procedures were effective as of the end of the period covered by this annual report. 

Evaluation of Changes in Internal Control Over Financial Reporting 

Under the supervision and with the participation of our management, including our chief executive officer and chief 
financial  officer,  we  concluded  that  there  were  no  changes  in  our  internal  control  over  financial  reporting  that 
occurred  during  the  quarterly  period  ended  December  31,  2017  that  have  materially  affected,  or  are  reasonably 
likely to materially affect, our internal control over financial reporting. 

Management’s Report on Internal Control Over Financial Reporting  

Our management is responsible for establishing and maintaining adequate internal control over financial reporting as 
defined  in  Rules  13(a)-15(f)  under  the  Exchange  Act.  Under  the  supervision  and  with  the  participation  of  our 
management, including our principal executive officer and principal financial officer, we conducted an evaluation of 
the  effectiveness  of  our  internal  control  over  financial  reporting  based  on  the  framework  in  Internal  Control  - 
Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission in 2013. 
Based  on  our  evaluation  under  the  framework  in  Internal  Control  —  Integrated  Framework,  our  management 
concluded that our internal control over financial reporting was effective as of December 31, 2017.  

The effectiveness of our internal control over financial reporting as of December 31, 2017 has been audited by RSM 
US LLP, an independent registered public accounting firm, as stated in their audit report which is included herein. 

 67

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Report of Independent Registered Public Accounting Firm 

To the Stockholders and the Board of Directors of Aware, Inc. 

Opinion on the Internal Control Over Financial Reporting 
We have audited Aware Inc.'s (the Company) internal control over financial reporting as of December 31, 2017, based on 
criteria established in Internal Control — Integrated Framework issued by the Committee of Sponsoring Organizations of 
the  Treadway Commission  in  2013.  In  our  opinion,  the  Company  maintained,  in  all  material  respects,  effective  internal 
control over financial reporting as of December 31, 2017, based on criteria established in Internal Control — Integrated 
Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission in 2013. 

We  have  also  audited,  in  accordance  with  the  standards  of  the  Public  Company  Accounting  Oversight  Board  (United 
States)  (PCAOB),  the  consolidated  balance  sheets  of  the  Company  as  of  December  31,  2017  and  2016,  the  related 
consolidated statements of income and comprehensive income, stockholders' equity and cash flows for each of the three 
years in the period ended December 31, 2017, and the related notes to the consolidated financial statements and schedules 
(collectively, the financial statements  and our report dated February 28, 2018 expressed an unqualified opinion. 

Basis for Opinion 
The Company’s management is responsible for maintaining effective internal control over financial reporting and for its 
assessment of the effectiveness of internal control over financial reporting in the accompanying Management’s Report on 
Internal Control over Financial Reporting. Our responsibility is to express an opinion on the Company’s internal control 
over financial reporting based on our audit. We are a public accounting firm registered with the PCAOB and are required 
to be independent with respect to the Company in accordance with U.S. federal securities laws and the applicable rules and 
regulations of the Securities and Exchange Commission and the PCAOB. 

We  conducted  our  audit  in  accordance  with  the  standards  of  the  PCAOB.  Those  standards  require  that  we  plan  and 
perform  the  audit  to  obtain  reasonable  assurance  about  whether  effective  internal  control  over  financial  reporting  was 
maintained  in  all  material  respects.  Our  audit  included  obtaining  an  understanding  of  internal  control  over  financial 
reporting,  assessing  the  risk  that  a  material  weakness  exists,  and  testing  and  evaluating  the  design  and  operating 
effectiveness of internal control based on the assessed risk. Our audit also included performing such other procedures as 
we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. 

Definition and Limitations of Internal Control Over Financial Reporting 
A company's internal control over financial reporting is a process designed to provide reasonable assurance regarding the 
reliability  of  financial  reporting  and  the  preparation  of  financial  statements  for  external  purposes  in  accordance  with 
generally accepted accounting principles. A company's internal control over financial reporting includes those policies and 
procedures  that  (1)  pertain  to  the  maintenance  of  records  that,  in  reasonable  detail,  accurately  and  fairly  reflect  the 
transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded 
as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and 
that receipts and expenditures of the company are being made only in accordance with authorizations of management and 
directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized 
acquisition, use or disposition of the company's assets that could have a material effect on the financial statements. 

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, 
projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate 
because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. 

/s/ RSM US LLP 

Boston, MA 
February 28, 2018 

ITEM 9B.  OTHER INFORMATION 

None. 

 68

 
 
  
 
  
  
  
  
  
  
 
  
 
 
 
 
 
 
PART III 

ITEM 10.  DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE 

The information required by Item 10 of Form 10-K is incorporated by reference from the information contained in 
the sections captioned “Directors and Executive Officers”, “Corporate Governance” and “Section 16(a) Beneficial 
Ownership Reporting Compliance” in the Proxy Statement that will be delivered to our shareholders in connection 
with our May 23, 2018 Annual Meeting of Shareholders. 

ITEM 11.  EXECUTIVE COMPENSATION 

The information required by Item 11 of Form 10-K is incorporated by reference from the information contained in 
the section captioned “Executive Compensation” in the Proxy Statement that will be delivered to our shareholders in 
connection with our May 23, 2018 Annual Meeting of Shareholders. 

ITEM 12.  SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND 
RELATED STOCKHOLDER MATTERS 

The information required by Item 12 of Form 10-K is incorporated by reference from the information contained in 
the section captioned “Security Ownership of Certain Beneficial Owners and Management and Related Stockholder 
Matters”  in  the  Proxy  Statement  that  will  be  delivered  to  our  shareholders  in  connection  with  our  May  23,  2018 
Annual Meeting of Shareholders. 

ITEM 13.  CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR 
INDEPENDENCE 

The  information,  if  any,  required  by  Item  13  of  Form  10-K  is  incorporated  by  reference  from  the  information 
contained  in  the  sections  captioned  “Corporate  Governance”  and  “Certain  Relationships  and  Related 
Transactions”  in  the  Proxy  Statement  that  will  be  delivered  to  our  shareholders  in  connection  with  our  May  23, 
2018  Annual Meeting of Shareholders.  

ITEM 14.  PRINCIPAL ACCOUNTANT FEES AND SERVICES 

The information required by Item 14 of Form 10-K is incorporated by reference from the information contained in 
the section captioned “Independent Accountants” in the Proxy Statement that will be delivered to our shareholders 
in connection with our May 23, 2018 Annual Meeting of Shareholders. 

 69

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PART IV 

ITEM 15.  EXHIBITS AND FINANCIAL STATEMENT SCHEDULE 

The following documents are filed as part of this report: 

(a) Financial Statements and Exhibits: 

(1) Consolidated Balance Sheets as of December 31, 2017 and 2016..............................  
Consolidated Statements of Income and Comprehensive Income for each of the three 
    years in the period ended December 31, 2017 ..............................................................  
Consolidated Statements of Cash Flows for each of the  
    three years in the period ended December 31, 2017 .....................................................   
Consolidated Statements of Stockholders’ Equity for each of 
     the three years in the period ended December 31, 2017 ..............................................   
Notes to Consolidated Financial Statements.....................................................................   
(2) Schedule II - Valuation and Qualifying Accounts ......................................................  

    (3) Exhibits: 

The exhibits listed below are filed with or incorporated by reference in this report.  

Page 

44 

45 

46 

47 
48 
66 

Exhibit No. 
3.1 

3.2 

10.1* 

10.2* 

10.3* 

10.4* 

10.5* 

10.6* 

10.7* 

10.8 

10.9* 

Description of Exhibit
Amended and Restated Articles of Organization, as amended (filed as Exhibit 3.1 to the 
Company’s Form 10-K for the year ended December 31, 2008 and incorporated herein 
by reference).  
Amended and Restated By-Laws (filed as Exhibit 3.1 to the Company’s Form 8-K filed 
with the Securities and Exchange Commission on December 10, 2007 and incorporated 
herein by reference).
1996 Employee Stock Purchase Plan, as amended and restated (filed as Exhibit 99.1 to 
the  Company’s  Current  Report  on  Form  8-K  filed  with  the  Securities  and  Exchange 
Commission on November 29, 2005 and incorporated herein by reference). 
Form of Indemnification Agreement for Directors and Officers of Aware, Inc. (filed as 
Exhibit  10.1  to  the  Company's  Form  8-K  filed  with  the  Securities  and  Exchange 
Commission on February 22, 2011 and incorporated herein by reference). 
2001 Nonqualified Stock Plan (filed as Exhibit 99(d)(4) to the Company’s Schedule TO 
filed with the Securities and Exchange Commission on March 3, 2003 and incorporated 
herein by reference). 
Form of Nonqualified Stock Option Agreement under the 2001 Nonqualified Stock Plan 
for  options  granted  to  executive  officers  and  directors  prior  to  May  21,  2008  (filed  as 
Exhibit  10.6  to  Company’s  Form  10-K  for  the  year  ended  December  31,  2006  and 
incorporated herein by reference). 
Form of Nonqualified Stock Option Agreement under the 2001 Nonqualified Stock Plan 
for options granted to executive officers and directors from and after May 21, 2008 (filed 
as  Exhibit  10.8  to  Company’s  Form  8-K  on  May  22,  2008  and  incorporated  herein  by 
reference) 
Form  of  Unrestricted  Stock  Award  for  outside  directors  of  Aware  under  the  2001 
Nonqualified  Stock  Plan  (filed  as  Exhibit  10.1  to  Company's  Form  8-K  filed  with  the 
Securities  and  Exchange  Commission  on  July  28,  2010  and  incorporated  herein  by 
reference). 
Form  of  Unrestricted  Stock  Award  for  officers  of  Aware  under  the  2001  Nonqualified 
Stock Plan (filed as Exhibit 10.2 to Company's Form 8-K filed with the Securities and 
Exchange Commission on July 28, 2010 and incorporated herein by reference). 
Asset Purchase Agreement by and between Aware, Inc. and Lantiq Broadband Holdco, 
Inc.  and  Lantiq  Deutschland  GmbH  dated  October  14,  2009  (filed  as  Exhibit  10.8  to 
Company’s Form 10-K for the year ended December 31, 2009 and incorporated herein 
by reference). 
Form  of  Unrestricted  Stock  Award  for  executive  officers  and  directors  of  Aware,  Inc. 

 70

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
10.10* 

10.11* 

10.12 

21.1 
23.1 
31.1 

31.2 

32.1 

101 

under  the  2001  Nonqualified  Plan  (filed  as  Exhibit  10.1  to  the  Company’s  Form  8-K 
filed with  the Securities  and Exchange  Commission on April  4, 2013 and  incorporated 
herein by reference).  
Form  of  Change  in  Control  Retention  Agreement  between  Aware,  Inc.  and  Kevin  T. 
Russell (filed as Exhibit 10.1 to the Company’s Form 8-K filed with the Securities and 
Exchange Commission on March 30, 2015 and incorporated herein by reference). 
Form  of  Change  in  Control  Retention  Agreement  between  Aware,  Inc.  and  David  J. 
Martin (filed as Exhibit 10.1 to the Company’s Form 8-K filed with the Securities and 
Exchange Commission on March 1, 2017 and incorporated herein by reference). 
Transaction  between  Aware,  Inc.  and  Richard  P.  Moberg  as  described  in  Form  8-K  as 
filed  by  Aware,  Inc.  with  the  Securities  and  Exchange  Commission  on  March  9,  2017 
and incorporated herein by reference.
Subsidiaries of Registrant.
Consent of Independent Registered Public Accounting Firm.
Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley 
Act of 2002. 
Certification  of  Chief  Financial  Officer  pursuant  to  Section  302  of  the  Sarbanes-Oxley 
Act of 2002. 
Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 
906 of the Sarbanes-Oxley Act of 2002.
The following financial statements from Aware, Inc.’s Annual Report on Form 10-K for 
the year ended December 31, 2017, formatted in XBRL (eXtensible Business Reporting 
Language),  as  follows:  (i)  Consolidated  Balance  Sheets  as  of  December  31,  2017  and 
December 31, 2016; (ii) Consolidated Statements of Income and Comprehensive Income 
for the Years Ended December 31, 2017, December 31, 2016 and December 31, 2015; 
(iii)  Consolidated  Statements  of  Cash  Flows  for  the  Years  Ended  December  31,  2017, 
December  31,  2016  and  December  31,  2015;  (iv)  Consolidated  Statements  of 
Stockholders’ Equity for the Years Ended December 31, 2017, December 31, 2016 and 
December 31, 2015; and (v) Notes to Consolidated Financial Statements.  

*Management contract or compensatory plan. 

 71

 
 
 
 
 
 
 
 
 
 
 
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly 
caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. 

SIGNATURES  

AWARE, INC. 

By: 

/s/ Kevin T. Russell 
Kevin T. Russell 
Chief Executive Officer & President 
General Counsel 

By: 

/s/ David J. Martin 
David J. Martin 
Chief Financial Officer (Principal Financial and 
Accounting Officer) 

Date: February 28, 2018 

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the 
following persons on behalf of the registrant and in the capacities indicated on the 28th day of February 2018. 

Signature 

Title 

/s/ Kevin T. Russell 
Kevin T. Russell 

/s/ David J. Martin 
David J. Martin 

/s/ John S. Stafford, Jr. 
John S. Stafford, Jr. 

/s/ John S. Stafford, III 
John S. Stafford, III 

/s/ Adrian F. Kruse 
Adrian F. Kruse 

/s/ Brian D. Connolly  
Brian D. Connolly 

/s/ Brent P. Johnstone  
 Brent P. Johnstone 

/s/ Richard P. Moberg  
Richard P. Moberg 

Chief Executive Officer, President, 
General Counsel & Director
(Principal Executive Officer) 

Chief Financial Officer
(Principal Financial and Accounting Officer)

Chairman of the Board & Director 

Director

Director 

Director

Director

Director

 72

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Corporate Info rmat ion

BOARD OF DIRECTORS 
John S. Stafford, Jr. 
Chairman
Investor 

John S. Stafford, III 
Investor

Adrian F. Kruse, C.P.A., J.D. 
Audit Partner (retired) 
Ernst & Young LLP

Brent P. Johnstone
Managing Director
Quarry Capital Management, LLC

Brian D. Connolly 
Portfolio Manager 
Millstreet Capital Management, LLC

Richard P. Moberg
Former co-Chief  Executive Officer  
& co-President
Chief  Financial Officer (retired)
Aware, Inc.

Kevin T. Russell
Chief  Executive Officer & President
General Counsel 
Aware, Inc.

OFFICERS 
Kevin T. Russell
Chief  Executive Officer & President
General Counsel

David J. Martin
Chief  Financial Officer

LEGAL COUNSEL 
Foley Hoag LLP  
Boston, MA 

INDEPENDENT REGISTERED  
PUBLIC ACCOUNTING FIRM
RSM US LLP 
Boston, MA 

TRANSFER AGENT 
Computershare Investor Services 
PO Box 30170 
College Station, TX 77842
(781) 575-2879 
www.computershare.com/investor 

ANNUAL MEETING 
Wednesday, 10:00 a.m. 
May 23, 2018
Aware, Inc.
Bedford, MA 

STOCK LISTING 
NASDAQ: AWRE 

CORPORATE HEADQUARTERS 
40 Middlesex Turnpike 
Bedford, MA 01730 
(781) 276-4000 

CONTACT INFORMATION 
Investor Relations 
Aware, Inc. 
40 Middlesex Turnpike 
Bedford, MA 01730-1432 USA 
(781) 276-4000 
www.aware.com 

2017 Annual Report

Aware, Inc., 40 Middlesex Turnpike, Bedford, MA  01730-1432 USA

T (781) 276-4000    |    F (781) 276-4001    |    www.aware.com