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Aware
Annual Report 2019

AWRE · NASDAQ Technology
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Industry Software - Application
Employees 51-200
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FY2019 Annual Report · Aware
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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, 2019

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)

04-2911026
(I.R.S. Employer Identification No.)

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
Common Stock, par value $.01 per share

Name of Each Exchange on Which Registered
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 ☒

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 ☒

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 ☒ No ☐

Indicate  by  check  mark  whether  the  registrant  has  submitted  electronically  every  Interactive  Data  File  required  to  be  submitted  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 such files).
Yes ☒ No ☐

Indicate  by  check  mark  whether  the  registrant  is  a  large  accelerated  filer,  an  accelerated  filer,  a  non-accelerated  filer,  a  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.:

Large Accelerated Filer ☐       Accelerated Filer ☐      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 ☒

As of June 30, 2019 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 $43,519,131.

The number of shares outstanding of the registrant’s common stock as of February 12, 2020 was 21,521,866.

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 20, 2020 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, 2019

TABLE OF CONTENTS

PART I

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

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

PART II

Item 5.
Item 6.
Item 7.
Item 8.
Item 9.
Item 9A.
Item 9B.

  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
  Financial Statements and Supplementary Data
  Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
  Controls and Procedures
  Other Information

Item 10.
Item 11.
Item 12.
Item 13.
Item 14.

  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

PART III

Item 15.

  Exhibits and Financial Statement Schedule

Signatures

PART IV

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ITEM 1. BUSINESS

Company Overview

Aware,  Inc.  (“Aware”,  “we”,  “us”,  “our”,  or  the  “Company”)  is  an  industry  leading  provider  of  biometrics  software  products,  solutions  and  services  to
governments,  system  integrators,  and  commercial  organizations  and  solution  providers  globally.  We  have  been  engaged  in  this  business  since  1993.  Our
comprehensive  portfolio  of  biometric  solutions  are  based  on  innovative,  robust  products  designed  explicitly  for  ease  of  integration,  including  customer-
managed  and  integration  ready  biometric  frameworks,  platforms,  software  development  kits  (SDKs)  and  services.  Our  software  products  are  used  in
government and commercial systems and applications and fulfill a broad range of functions critical to secure biometric enrollment, authentication, identity
and transactions. Principal government applications of biometrics systems include border control, visa applicant screening, law enforcement, national defense,
intelligence, secure credentialing, access control, and background checks. Principal commercial applications include: i) user enrollment and authentication
used 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) identity proofing of prospective employees and customers.

Our solutions and 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  and  templates  within  biometric  systems.  We
provide a broad range of software products for fingerprint, facial, iris and voice modalities. We also offer a variety of program management and software
engineering services, including: i) project planning and management; ii) system and architecture 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 a multifaceted
distribution strategy using systems integrators, original equipment manufacturers (OEMs), value added resellers (VARs), partners, 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,  thereby  enabling  trusted  transactions.
Biometrics  addresses  the  limitations  inherent  in  traditional  identification  and  authentication  processes,  such  as  biographic  data,  tokens,  paper  credentials,
passwords,  PIN  codes,  magnetic  access  cards,  and  multifactor  authentication.  Biometrics  technology  and  products  require  algorithms  for  multiple  distinct
functions,  such  as  feature  finding,  feature  optimization,  feature  extraction,  feature  encoding,  feature  matching,  and  presentation  attack  detection  (“PAD”),
which is also referred to as liveness detection and spoof detection.

Application Areas: Identification and Authentication

Applications for biometrics typically fall into two primary areas: identification and authentication. Generally speaking, biometric identification attempts to
answer the question “who are you?”, while biometric authentication attempts to answer the question “are you the person we know?”

Biometric Identification

Biometric  identification  involves  the  “one-to-many”  comparison  of  a  “probe”  sample  to  thousands  or  even  millions  of  biometric  samples  in  a  database,
comprising  a  search  to  determine  which  samples,  if  any,  are  associated  with  the  individual  that  belongs  to  the  probe.  Biometric  identification  systems
typically operate in a client/server architecture, with some systems migrating to web-based, thin-client architectures. 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 consists of 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 microphones for voice signals.

3

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
After biometric samples are captured, they are transported in digital form to centralized or distributed 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.

“Identity  proofing”  is  a  term  used  to  describe  a  process  by  which  identity  information  provided  by  an  individual,  such  as  a  prospective  customer  or  job
applicant, is corroborated between multiple identity sources. Biometric identification can be used as part of identity proofing.

Biometric Authentication

Biometric  authentication  involves  a  “one-to-one”  biometric  comparison  that  serves  to  verify  that  a  live  biometric  sample  belongs  to  the  same  individual
associated with a trusted stored sample within a system of record. In this way, biometrics can be used to authenticate identity. Computing devices such as PCs,
smartphones and tablets, are 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 a device, server, or secure identity credential (e.g. a driver’s license or passport), and/or printing the samples on the credential; and
iii) matching new live samples against trusted stored or printed samples. Once a biometric match is achieved, the subsequent software functions are analogous
to password-based authentication. Mobile authentication can be implemented in either a device- or server-centric architecture, with biometric data analysis,
matching,  and  storage  occurring  either  on  the  device  or  on  a  central  server,  respectively.  “Tokens”  are  often  used  as  an  alternative  or  enhancement  to
passwords.  An  authentication  token  may  be  a  hardware  device  that  the  user  must  have  possession  of  to  authenticate.  Examples  are  a  USB  dongle,  smart
phone, or smart card. In the case of multifactor authentication, a device such as a smart phone or PC may be considered as a token providing the primary
authentication factor, with biometric authentication serving as a second authentication factor. Mobile authentication can be incorporated into a mobile app
such as a banking application as a password-free security mechanism. It may also be employed in an “out-of-band” fashion to secure access on a PC through a
browser.

As biometric authentication is most typically an unattended process, some form of presentation attack detection (“PAD”) is an important feature of biometric
authentication  solutions.  PAD  features  are  designed  to  prevent  “spoofing”,  whereby  a  fraudster  attempts  to  defeat  a  biometric  security  feature  by
impersonating the rightful user.

The rapid advance and adoption of mobile devices has had a substantial impact on the adoption of biometrics for authentication. Many leading mobile devices
incorporate native biometric security sensors and technology, in which case third-party mobile applications are granted access to authentication results but not
the raw biometric samples used to authenticate.

In  contrast,  third  party  application  providers  can  incorporate  authentication  functionality  that  makes  use  of  multipurpose  sensors  such  as  the  camera,
microphone,  and  touchscreen.  There  are  use  cases  where  it  is  desirable  to  implement  biometric  security  features  that  are  independent  of  those  provided
natively by the device. Advantages include more control over the security level, security features, and user experience, as well as uniform functionality across
different  device  models.  Biometric  authentication  implemented  on  a  mobile  device  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 advances in smartphone security features and functionality. In
the  past  few  years,  the  FIDO®  (Fast  IDentity  Online)  Alliance,  an  industry  consortium,  has  emerged  to  take  a  leading  role  in  authoring  and  promoting
technical standards for password-free multifactor authentication on mobile devices and desktops. The FIDO Alliance has developed 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
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. The FIDO Alliance has also established processes for accreditation of independent labs that will be able to analyze and identify
products as “FIDO® Certified” in terms of interoperability, biometric matching performance, and security level.

4

 
 
 
 
 
 
 
 
 
 
 
 
Market Sectors: Government and Commercial

The market for biometrics may be segmented into government and commercial sectors. Principal government biometrics applications include border control,
visa applicant screening, law enforcement, national defense, intelligence, secure credentialing, access control, and background checks. Principal commercial
applications  include:  i)  user  enrollment  and  authentication  used  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) identity proofing 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)  increasing  threats  to  government  buildings  and  installations;  v)  government  and  commercial  efforts  to  detect  and  reduce  fraud  and
cybercrime on computer systems as well as the internet; vi) adoption of biometrics on mobile devices; and vii) the emergence and adoption of international
biometrics standards.

There  is  commonality  between  how  biometric  technologies  are  used  across  government  and  commercial  sectors.  The  primary  consumers  of  biometric
identification systems are government agencies, while the primary users of biometric authentication technology are consumers owning mobile devices. We
believe that these sector-based distinctions are important to an understanding of Aware’s business as the vast majority of our revenue is currently derived from
government customers.

Government Sector
Local, state, and national governments throughout the world were early adopters of biometrics technology and continue to be the largest consumers of the
technology. 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 live
(suspect is known) or latent (suspect is unknown) biometrics samples to state or federal biometric search services;
Background checks for employment screening;
Driver’s 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.

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·

Access control
Governments also use biometrics for physical access control by storing biometric data on a digital ID card or smart phone 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 or in place of a password to gain access to a computer system.

Due to the nature of government applications, particularly those involving security and defense, government biometrics systems must be capable of accurately
and  rapidly  searching  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.

Commercial Sector
The principal applications of biometrics in commercial markets are user enrollment and user authentication, with identity proofing also emerging as an
application. The types of users that may need to be authenticated or identified in commercial applications include customers, employees, contractors, visitors,
healthcare patients, or other parties wishing to establish their identity towards gaining access to information, systems, bank accounts, credit card accounts,
events, devices, or buildings or performing trusted transactions.

In  commercial  markets,  biometrics-based  solutions  compete  with  more  traditional  security  methods  including  keys,  cards,  tokens,  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  used  in  commercial  markets  as  a  means  to  enhance  identity  proofing,  sometimes  referred  to  “know-your-customer”
(“KYC”)  and  “know-your-employee”  (“KYE”)  efforts.  KYC  and  KYE  processes  are  designed  to  corroborate  the  identity  data  claimed  by  prospective
customers and employees with multiple independent sources.

An example of biometrics being used in a KYC process is where a prospective customer uses their mobile phone to apply for a new account. As part of the
process, a mobile app or browser is used to collect an image of their face along with an image of their driver’s license (or some other trusted credential). The
facial  image  is  analyzed  for  liveness  to  detect  spoof  attempts,  and  the  driver’s  license  is  authenticated  to  be  genuine.  The  facial  image  is  biometrically
matched against the facial image on the driver’s license to corroborate the identity data in the application with that on the trusted credential. The facial image
might also be searched against a central biometric database, such as one containing biometric facial images of known fraudsters. It could also be searched
against  the  database  of  existing  account  holders.  In  this  way,  biometrics  can  be  used  to  enhance  the  effectiveness  of  a  KYC  process  by  verifying  that  the
applicant is: i) a live person; ii) the true owner of a trusted, valid credential; iii) not a known fraudster; and iv) not an existing account holder (with either the
same or different identity data).

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

Examples of commercial market applications include:

·
·
·
·
·
·
·
·
·
·
·

Trusted enrollment and authentication processes.
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.
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.
Identity proofing of prospective customers in the financial services industry.
Identity proofing of candidates for pre-employment screening and background checks.
Identification of undesirable customers in the gaming industry.

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Market Segments: Consumer-Facing and Employee-Facing

The biometrics market may be further segmented into: i) a consumer-facing segment; and ii) an employee-facing segment.

Consumer-Facing segment – The primary applications in the consumer-facing segment are biometric identity proofing and authentication for the purpose of
enrollment,  onboarding  and  authentication  of  customers  of  commercial  organizations,  and  also  for  citizens  by  governments.  Adoption  of  biometrics  is
stronger  where  the  convenience  of  a  password-free  user  experience  is  valued  but  there  is  also  risk  of  fraud.  Industries  that  fall  into  this  category  include
financial  services,  retail,  and  healthcare.  Healthcare  organizations  use  biometrics  in  a  safety  context  to  prevent  patient  misidentification  and  care  delivery
errors. Government agencies similarly employ citizen-facing biometric identity proofing and authentication solutions in situations where there is potential risk
of fraud, such as benefits disbursement and voting.

Employee-Facing segment – The primary applications in the employee-facing segment are enrollment and identity proofing and authentication of employees
as  a  means  for  screening  of  new  employees,  and  for  user  authentication  towards  securing  access  for  employees  and  contractors  to  digital  assets  against  a
breach. Applications for employee-facing biometrics are found in both the government and commercial sectors.

Delivery Models: Tools and Services, Solutions, Software as a Service

As  with  other  technology  products  and  services,  there  are  different  models  for  product  and  service  delivery  in  the  biometrics  arena,  including  tools  and
services, solutions, and Software as a Service.

1. Tools and Services – Customers can choose to build their own biometric system using off-the-shelf subcomponents purchased a la carte and used to
design, develop, and operate their own bespoke system. In doing so, a customer may or may not decide to also receive services to help with that
process.  Those  services  might  come  from  a  software  provider  or  a  third-party  system  integrator.  These  customers  tend  to  have  highly  specific
requirements and the scale to justify the cost of acquiring a custom-configured biometric system. Government agencies tend to be an example of this
class of customer.

2. Solutions – Some organizations prefer a more complete and comprehensive solution that sources most or all system capability and services from a
single supplier and requires less customization. Companies that offer identification/access solutions or biometric smart cards tend to be an example
of this class of customer.

3. Software as a Service – Advances in cloud computing and browser technology have made Software as a Service, or “SaaS” an increasingly common
delivery  model  of  enterprise  software.  Benefits  derived  include  lower  up-front  costs  as  well  as  lower  maintenance  and  support  risk.  Biometric
solutions can be provided as SaaS. Commercial enterprises tend to be an example of this class of customer.

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.

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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; 6) Next Biometrics AS and 7) Idemia.

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.  which  was  acquired  by  HID  Global
Corporation in 2018; 2) Suprema, Inc.; 3) Iris ID Systems, Inc. (“Iris ID”); 4) Precise Biometrics AB (“Precise Biometrics”); 5) Credence ID, LLC;
6)  SecuGen  Corporation;  7)  IrisGuard,  Inc.  (“IrisGuard”);  8)  Aurora  Biometrics,  Inc.  (“Aurora  Biometrics”);  9)  EyeLock  LLC  (“EyeLock”);  10)
Tascent, Inc.; 11) Idemia; and 12) Iritech, Inc. (“Iritech”).

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 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; 3) Thales Group (“Thales”); 4) NEC Corporation
(“NEC”);  5)  Cognitec  Systems  GmbH  (“Cognitec”);  6)  Neurotechnology;  7)  Iritech;  8)  Innovatrics  s.r.o.  (“Innovatrics”);  9)  Nuance
Communications, Inc.; 10) Precise Biometrics; 11) VoiceTrust GmbH.; 12) Eyelock; 13) BIO-key International, Inc.; 14) Zoloz (formerly known as
EyeVerify, Inc.); 15) Iris ID; 16) Dermalog Identification Systems GmbH (“Dermalog”); 17) FacePhi Biometria; and 18) Sensory, Inc.

2) System integrators

System integrators purchase hardware and software technology and solutions from core biometrics technology vendors and incorporate those components
into customized and optimized 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  and  act  as  a  prime  contractor  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 and optimized biometrics systems to government
and  commercial  enterprise  end-user  customers.  They  differ  from  system  integrators  in  that  they  use  and  consume  core  hardware  and  software
technologies that they developed in-house or acquired from others. Vendors in this category may purchase additional third-party software, but we believe
such purchases represent a minor component of the overall systems they deliver.

8

 
 
 
 
 
 
 
 
 
 
 
 
 
 
There are three large global suppliers of fully integrated biometric solutions, including: 1) Idemia; 2) Thales; 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  and  Daon  as  fully  integrated  solution  providers,  but  ones  that  operate  on  a
smaller scale. Aware also has a product and solution 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 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  (a  spin-off  from  Neurotechnology);  6)  BioID
GmbH; 7) VoiceIt Technologies, LLC; and 8) Jumio.

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.

Examples of companies that offer secure identification/access solutions that incorporate biometrically-enabled components include: 1) Thales; 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) LenelS2 (formed by combination of Lenel and S2 Security both of which were acquired by United Technologies Corp.); 4) Stanley
Security Limited; 5) Johnson Controls International Plc; and 6) HID.

Solutions, Services and Products
We  sell  a  broad  range  of  biometrics  software  products  and  solutions  that  perform  functions  to  address  our  customers’  desired  use  cases  where  they  are
addressing improved security, data protection compliance, improved ROI and efficiencies including:

1. Enrollment of their workforce for benefits and background checks
2. Enrollment of their customers for a better experience or improved customer service and security
3. Law enforcement processing and forensic analysis
4. Trusted remote enrollment where travel or direct contact is not viable
5. Trusted transactions and access control

Our biometrics software solutions are built upon robust componentized products that are customer configurable to give them control so they can uniquely
address their specific customers’ expectations. These solutions and services facilitate customers with an opportunity for a faster go-to-market process to help
reduce their development times and exposure to software support and maintenance risks. Our Solutions and Services are described below.

9

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1)

Integrated Framework and Platform Solutions and Services

1a. Knomi® Mobile Framework

In 2017, we introduced Knomi, a mobile biometric authentication framework offering face, voice and keystroke dynamics. The Knomi mobile biometric
authentication framework is built on our hardened biometric component SDK, which is optimized to operate or run 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  enroll,  onboard  or  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. Knomi is provided as a solution that is available as: 1) a
license for a fixed term and price; 2) a subscription-based solution that is available as an enterprise-based, user-based or transaction-based solution or 3)
as part of our Indigo™ services solution.

1b. AwareABIS™ Platform

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  effectively  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. AwareABIS is provided as a solution that is available as: 1) a license for a fixed term and price; 2) a subscription-based solution
that is available as an enterprise-based, user-based or transaction-based solution; or 3) as part of our Indigo™ services solution.

1c. BioSP™ - Biometric Services Platform

Our  Biometric  Services  Platform  solution  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.  BioSP  is
provided as a solution that is available as: 1) a license for a fixed term and price; 2) a subscription-based solutions that is available as an enterprise-based,
user-based or transaction-based solution; or 3) as part of our Indigo™ services solution.

1ci. BioSP™ Biometric Services Platform - WebEnroll

WebEnroll is a browser-based biometric enrollment and data management solution available as an enhanced version of BioSP™ (Biometric Services
Platform)  that  utilizes  BioComponents  for  capture  of  biographic  data,  fingerprints  and  facial  images  in  a  browser.  Each  BioComponent  performs
advanced biometric image autocapture as well as capture device hardware abstraction. Once images are captured, they are submitted to BioSP, where
configurable workflows and modular software applications are used for processing, routing, and storage of each transaction. Biometric verification
or identification can be added with Nexa or one of several third-party matchers integrated with BioSP, or an external matching service.

1d. Astra™ - Cluster-Based Matching Platform

Our  cluster-based  matching  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  ASTRA  is  available  as  a  subcomponent  to  the  AwareABIS  or  BioSP
platforms.

10

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1e. Indigo™

Indigo™ is Aware’s family of cloud-based biometric application programming interfaces (APIs) and turnkey services, each provided as a subscription-
based  software-as-a-service  (SaaS).  Indigo|API  provides  biometric  face  and  fingerprint  image  analysis,  matching,  and  enrollment  functionality;  all  as
granular  REST  services  that  can  enhance  identity  systems  with  biometric  functionality.  These  functions  include  quality  scoring,  liveness  detection,
enrollment,  verification,  comparison  and  matching,  and  searching  for  fingerprint  and  face  modalities.  Indigo  turnkey  solutions  deliver  biometric
capabilities accessible from a browser on a subscription basis. Indigo is provided as a subscription-based solution that is available as an enterprise-based,
user-based or transaction-based solution.

Software products

We additionally 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;
5. Analysis and processing of text-based identity data.

Our biometrics software products range from discrete “building blocks”, such as SDKs, APIs and applications that customers can use to develop their own
systems to more complete solutions that customers can use to reduce or eliminate their development times and exposure to software support and maintenance
risks. Our products are described below.

2) Building Blocks: SDKs, APIs, Applications, and Subsystems

2a. Biometric Search & Matching SDKs

Our  SDKs  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 line of biometric search and match SDKs is called Nexa™ and it includes
Nexa|Fingerprint™, Nexa|Face™, Nexa|Iris™ and Nexa|Voice™. 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.

In addition to the Nexa line of biometric search and match SDKs, we also offer AwareXM™, an interoperable fingerprint matching SDK. Aware XM is
an SDK that provides MINEX-certified, INCITS 378-compliant fingerprint minutiae extraction, template generation, and fingerprint authentication.

2b. Biometric Enrollment SDKs and APIs

Our suite of enrollment SDKs and APIs performs a variety of functions that are critical to biometric enrollment, including image capture, image quality
assurance, image formatting, image compression and liveness verification. Our enrollment SDK and API products include:

·

Image  Capture  and  Hardware  Abstraction  –  This  group  of  products  includes:  i)  LiveScan  API;  ii)  PreFaceTM;  iii)  IrisCheckTM;  and  iv)
SequenceCheckTM.

11

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
· Mobile  Enrollment  and  Matching  –  Aware  offers  versions  of  several  of  our  Windows-based  products  designed  to  operate  on  Android  and  iOS
platforms. Our family of mobile SDKs includes: i) Nexa|Face™ Mobile; ii) Nexa|Fingerprint™ Mobile; iii) PreFace™ Mobile; iv) LiveScan API
Mobile; v) NISTPack Mobile; vi) WSQ1000 Mobile; vii) AwareXM™ Mobile; and viii) FIDO® Suite. 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® Face+Voice Authenticator; iii) Aware FIDO® Client; and iv) Aware FIDO® Server. These products are available
for Android and iOS devices.

·

·

·

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

Fingerprint Cards – This group of products includes: i) AccuScanTM; and ii) AccuPrintTM, used for scanning and printing of fingerprint cards in
accordance with FBI fingerprint image quality standards.

Image Compression  –  This  group  of  products  includes:  i)  Aware  WSQ1000;  and  ii)  Aware  JPEG2000  for  standards-compliant  compression  and
decompression of biometric images.

2c. Identity Text Analytics SDK - Inquire™

Inquire is a SDK 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.

2d. 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.

Enrollment Applications

·

·

Our  enrollment  application  products  include  Universal  Registration  Client  (“URC™”).  URC  is  a  configurable  Windows-based  enrollment
application that performs a variety of biometric data capture, analysis, matching, formatting, and hardware abstraction functions.

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.

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 Workstations
Our forensic analysis and quality assurance products include WorkbenchSuiteTM. 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
particular use case and implements workflow carefully designed to best assist analysts in their task. The suite comprises:

·

FingerprintWorkbench, which is used for forensic analysis, processing, and reporting of biometric fingerprint evidence comparison and search
results.

12

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
·

·

·

·

ForensicWorkbench, which is used for the categorization, processing, and standards-compliant formatting of biometric images and demographic
data.

SequenceWorkbench, 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.

Application Components
This  group  of  products  consists  of  our  BioComponents™  line  of  products.  Our  BioComponents  products  allow  customers  to  develop  biometric
enrollment applications and solutions 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, which is used to capture, verify image quality, and compress fingerprint images.
PhotoComponent, which is used to capture, verify image quality, and manipulate facial images.
ScanningComponent, which is used to scan forms such as inked fingerprint cards.
PrintingComponent, which is used for printing FBI-quality fingerprint images on cards and forms.
NISTComponent, which is used for biographic and textual data entry and formatting, NIST compliance checking, and submission.

3)

Imaging products

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 to many of our customers who purchase our software products and solutions. Software maintenance has historically been
made available by contracts that 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  for  a  fixed  fee.  Software  maintenance  is  also  available  as  part  of  a  subscription-based  solution  under  which  customers
receive standard software maintenance plus access to upgrades and product enhancements.

Services

We offer a variety of program management and software engineering services, including: i) project planning and management; ii) system and architecture
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 our products and solutions and are provided for a fixed fee or as part of a subscription-based fee.

Service engagement deliverables may include: i) complete customer software solutions; ii) one or more subsystems comprised of software products that are
integrated within a larger system; iii) custom-configured versions of existing software products; or iv) custom-designed software products. In some cases, the
software resulting from service engagements may form the basis for new or improved Aware software solutions and/or 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  for  themselves  or  to  their  end  customers.  We
provide  services  directly  to  end-users  or  indirectly  to  end-users  through  systems  integrators  or  commercial  entities.  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.

13

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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
program and project management, system design, software customization and integration, and taking up to one year or more. Some projects are followed by
subsequent follow-on projects that serve to change or extend the features and functionality of the initial system.

Sales and Marketing

As of December 31, 2019, we had a total of 13 employees in our sales and marketing organization. In addition to our employee sales staff, we also engage
third party sales agents and representatives to sell our products and services in foreign countries.

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

i)

Systems  integrator  channel  –  we  sell  to  systems  integrators  that  incorporate  our  software  products  and  solutions  into  biometric  systems  that  are
delivered primarily to government end users.

ii) Direct channel – we sell directly to government, as well as commercial customers.

iii) OEM and VAR channel – we sell to hardware and software solution providers that incorporate our software products into their products for resale or

use in their solution offerings.

All  of  our  revenue  in  2019,  and  2018  was  derived  from  unaffiliated  customers.  In  2019,  one  customer  represented  16%  of  total  revenue.  In  2018,  two
customers represented 20% and 13%, respectively, of total revenue. No other customer represented 10% or more of total revenue in any of those years.

Competition

The markets for our products, solutions 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, technology, and expertise to sell biometrics software solutions, products and services into government and
commercial markets. We intend to continue to offer a broad portfolio of high-quality, innovative biometrics software solutions, products and services that are
coupled with expert technical support and services. We expect to continue to employ a multifaceted distribution strategy using systems integrators, OEMs,
VAR’s, partners, and direct and indirect sales to reach end users. We expect to continue to market and sell our products globally.

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

14

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
i)

Solutions and Products strategy – An important tenet of our strategy is to offer more complete biometrics solutions. We believe this strategy will
allow us to sell more software and services into biometrics projects with additional value add. We recognized the need to make this transition several
years ago and developed new products to enable this strategy. We intend to increase our focus on enabling partners and OEMs to utilize our more
complete biometric solutions.

Our strategy to offer complete solutions involves:

·

·

Product line expansion - We have developed solutions based on our robust and advanced components and products. 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 technologies internally, we may purchase or
license  such  technologies  from  third  parties.  Alternatively,  we  may  also  acquire  biometrics  companies  if  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  into  our  customers’
environments. 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 efforts on our legacy government biometrics market and to expand further into new commercial
biometrics markets. Historically, our revenue has been primarily derived from the federal government biometrics market. We intend to increase our
focus  on  state  and  local  government  opportunities  within  the  United  States  and  internationally.  We  are  also  seeing  increasing  opportunities  in
commercial markets including financial services and retail globally, as well as other emerging opportunities in automotive, healthcare and network
security.

We believe the evolution of commercial markets over the past few years may present additional mobile authentication and enterprise opportunities.
To that end, we have enhanced our solution and product portfolio 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
and representatives.

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.

Backlog

We had $5.1 million of backlog on December 31, 2019. We define backlog as revenue items in deferred revenue and undelivered orders in our backlog report.
Total backlog of $5.1 million included: i) $4.6 million of software maintenance revenue of which approximately $3.2 million is expected to be recognized
during 2020; ii) $0.1 million of software license revenue that we anticipate will be recognized during 2020 and iii) $0.4 million of services revenue of which
approximately $0.2 million is expected to be recognized during 2020.

Research and Development

Our US-based research and development activities are focused on enhancing our existing products, solutions and services. Our engineering organization is
based  in  Bedford,  Massachusetts.  As  of  December  31,  2019,  we  had  an  engineering  and  research  staff  of  46  employees,  representing  65%  of  our  total
employee staff.

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,  2019,  we  had
approximately  104  U.S.  and  foreign  patents  and  approximately  35  pending  patent  applications.  Our  patents  and  patent  applications  pertain  primarily  to
biometrics and imaging compression.

15

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 with our customers, suppliers, employees and consultants, and through security measures.
Each of our employees is required to sign a non-disclosure 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  and  are
equipped to provide added value solutions to future customers. Our systems integration activities include: i) procuring hardware and software components
from third party suppliers; ii) installing and integrating Aware and third-party software on the purchased or supplied hardware; and iii) testing products and
solutions for quality assurance prior to shipment.

To the extent we receive any more orders for hardware or integrated systems or solutions revenue in the future, we expect to be dependent on suppliers for
certain critical hardware and software components. Our dependence on potential 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, 2019, we employed 71 people, including 46 in engineering and research, 13 in sales and marketing, and 12 in finance and administration. Of
these employees, 67 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.

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.

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 operating results 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 still in the process of developing
and evolving. Biometrics-based solutions compete with more traditional security methods including keys, cards, personal identification numbers, passwords
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 VARs, 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:

·
·
·
·
·
·

a reduction in sales efforts by our partners;
the failure of our partners to win government awards in which our products are used;
a reduction in technical capabilities or financial viability of our partners;
a misalignment of interest between us and them;
the termination of our relationship with a major systems integrator or OEM; or
any adverse effect on a partner’s business related to competition, pricing and other factors.

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.

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.

18

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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, Thales, 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,  FaceTec,  Dermalog,  DataWorksPlus,  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 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.

19

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.

Part of our future business is dependent on market demand for, and acceptance of, the cloud-based model for the use of software

We expect to derive a growing percentage of our revenue from the sale of cloud-based services. As a result, widespread acceptance and use of the cloud-based
business model is critical to our future growth and success. Under the perpetual or periodic license model for software procurement, users of the software
typically run applications on their hardware. Because companies are generally predisposed to maintaining control of their IT systems and infrastructure, there
may  be  resistance  to  the  concept  of  accessing  the  functionality  that  software  provides  as  a  service  through  a  third  party.  If  the  market  for  cloud-based,
software solutions ceases to grow or grows slower than we currently anticipate, demand for our services could be negatively affected.

Our  operational  systems  and  networks  and  products  may  be  subject  to  an  increasing  risk  of  continually  evolving  cybersecurity  or  other  technological
risks, which could result in the disclosure of company or customer confidential information, damage to Aware’s reputation, additional costs to Aware,
regulatory penalties and financial losses.

The company's products, services and systems may be used in critical company, customer or third-party operations, or involve the storage, processing and
transmission  of  sensitive  data,  including  valuable  intellectual  property,  other  proprietary  or  confidential  data,  regulated  data,  and  personal  information  of
employees, customers and others. Successful breaches, employee malfeasance, or human or technological error could result in, for example, unauthorized
access to, disclosure, modification, misuse, loss, or destruction of company, customer, or other third party data or systems; theft of sensitive, regulated, or
confidential  data  including  personal  information  and  intellectual  property;  the  loss  of  access  to  critical  data  or  systems  through  ransomware,  destructive
attacks or other means; and business delays, service or system disruptions or denials of service.

If we or third parties with which we do business were to fall victim to successful cyber-attacks or experience other cybersecurity incidents, including the loss
of  individually  identifiable  customer  or  other  sensitive  data,  we  may  incur  substantial  costs  and  suffer  other  negative  consequences,  which  may  include
remediation costs, such as liability for stolen assets or information, repairs of system damage, and incentives to customers or business partners in an effort to
maintain relationships after an attack as well as litigation and legal risks, including regulatory actions by state and federal regulators.

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  U.S.  and  worldwide  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. Some foreign countries do not currently provide effective legal protection for intellectual property and our ability to prevent the
unauthorized use of our products in those countries is therefore limited. 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.

20

 
 
 
 
 
 
 
 
 
 
 
 
 
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 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. More specifically,
we are subject to regulatory environment changes regarding privacy and data protection that could have a material impact on our results of operations. These
regulatory changes may potentially involve new regulatory issues/requirements such as the EU General Data Protection Regulation (GDPR), the California
Consumer Privacy Act (CCPA), the Illinois Biometric Privacy Act, Texas Statute on the Capture or Use of Biometric Identifier, State of Washington H.B.
1493, and any other state or federal regulations governing the collection, use and storage of biometric data. The potential costs of compliance with or imposed
by new/existing regulations and policies that are applicable to us may affect the use of our products and services and could have a material adverse impact on
our results of operations.

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.

21

 
 
 
 
 
 
 
 
 
 
 
 
 
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 complete may 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.

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.

22

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 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, 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.

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 materially impact us or 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.

As  of  February  11,  2020,  we  had  approximately  80  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 2019 or 2018. We anticipate that we will continue to reinvest any earnings to finance future operations
although we may also pay 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, 2019.

Issuer Purchases of Equity Securities

(a)
Total Number of
Shares Purchased    
-   
20,709   
32,334   

$
$

(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

(b)
Average Price
Paid per Share

-   
3.25   
3.61   

-   
20,709   
32,334   

9,027,008 
8,959,777 
- 

Period
October 1 through 31, 2019
November 1 through 30, 2019
December 1 through 31, 2019

(1) On April 24, 2018, 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, 2019. During the three months ended December 31, 2019, we purchased 53,043 shares under this plan at an
aggregate purchase price of $184,022.

24 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 6. SELECTED FINANCIAL DATA

Not applicable.

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
     Total revenue

Costs and expenses:
   Cost of services
   Research and development
   Selling and marketing
   General and administrative
      Total costs and expenses

Patent related income

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

Summary of Operations

Year ended December 31,

2019

2018

38%  
43 
19 
100 

10 
65 
30 
29 
134 

- 

(34)
8 
(26)
42 
(68)% 

50%
33 
17 
100 

8 
44 
26 
20 
98 

1 

3 
5 
8 
- 
8%

We  are  primarily  engaged  in  the  development  and  sale  of  biometrics  products,  solutions  and  services.  Our  software  products  are  used  in  government  and
commercial  systems  and  applications  and  fulfill  a  broad  range  of  functions  critical  to  secure  biometric  enrollment,  authentication,  identification  and
transactions.  Principal  government  applications  of  biometrics  systems  include  border  control,  visa  applicant  screening,  law  enforcement,  national  defense,
intelligence, secure credentialing, access control, and background checks. Principal commercial applications include: i) user enrollment and authentication
used 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) identity proofing of prospective employees and customers. We sell our biometrics software products
and services globally through a multifaceted distribution strategy using systems integrators, OEMs, VARs, partners, 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.

Effective January 1, 2018, we adopted Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”), Topic 606, Revenue
from Contracts with Customers (“ASC 606”), using the full retrospective transition method.

25 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
 
 
 
 
 
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Summary of Financial Results

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

2019 compared to 2018
Revenue and operating loss in 2019 were $12.2 million and $4.1 million, respectively, which compared to revenue and operating income in 2018 of $16.1
million and $0.4 million, respectively.

Lower revenue in 2019 as compared to 2018 was primarily due to lower biometrics software license revenue and to a lesser extent lower biometrics services,
biometric maintenance and imaging software license revenue. This was partially offset by higher imaging maintenance revenue. Lower operating income in
2019 as compared to 2018 was primarily due to: i) lower revenue in 2019; and ii) higher total costs and expenses in 2019.

Software Licenses

Software  licenses  consist  of  revenue  from  the  sale  of  biometrics  and  imaging  software  products.  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  43%  from  $8.0  million  in  2018  to  $4.6  million  in  2019.  As  a  percentage  of  total  revenue,  software  license  revenue
decreased  from  50%  in  2018  to  38%  in  2019.  The  $3.4  million  decrease  in  software  license  revenue  was  primarily  due  to  a  $3.3  million  decrease  in
biometrics  software  license  sales  and  a  $0.1  million  decrease  in  imaging  software  license  sales.  The  reasons  for  the  changes  in  biometrics  and  imaging
software licenses were:

i) Biometrics  software  licenses  –  Biometrics  software  license  sales  were  $3.8  million  in  2019  versus  $7.1  million  in  2018.  The  dollar  decrease  was
primarily  due  to:  i)  the  impact  of  a  software  license  agreement  we  entered  into  with  a  large  commercial  customer  during  the  third  quarter  of  2018,
whereas we had no such license sale in 2019; and ii) lower revenue from the software license agreement we entered into with a systems integrator in the
second quarter of 2018. We recognized $0.6 million of software license revenue from this agreement in 2019 as compared to $1.8 million in 2018. We
also provide engineering services to this systems integrator pursuant to this arrangement. We expect our development effort on this project to continue for
approximately one more quarter.

ii)

Imaging software licenses – Imaging software license sales were $0.8 million in 2019 versus $0.9 million in 2018. The dollar decrease was primarily due
to lower imaging license sales to our systems integrator customers in 2019.

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  3%  from  $5.4  million  in  2018  to  $5.3  million  in  2019.  As  a  percentage  of  total  revenue,  software  maintenance
revenue increased from 33% in 2018 to 43% in 2019. The dollar decrease in software maintenance was primarily due to lower software maintenance revenue
from lower initial software license sales.

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 projects either directly with end user 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.

26 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Services decreased 13% from $2.7 million in 2018 to $2.3 million in 2019. As a percentage of total revenue, services increased from 17% in 2018 to 19% in
2019.  The  dollar  decrease  in  services  revenue  was  primarily  due  to:  i)  lower  services  revenue  from  our  direct  US  government  customers;  and  ii)  lower
services revenue related to the software license agreement we entered into with a systems integrator in the second quarter of 2018 for a large project. We
expect our development effort on this large project to continue for approximately one more quarter.

Services backlog was $0.4 million as of December 31, 2019.

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 U.S. Navy (the “Navy”).

Cost of software licenses decreased from $20,000 in 2018 to zero in 2019. The dollar decrease in cost of software licenses was primarily due to our having no
sales of software to the Navy in 2019.

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 increased 3% from $1.2 million in 2018 to $1.3 million in 2019. Cost of services as a percentage of services revenue increased from 45% in
2018 to 54% in 2019, which means that gross margins decreased from 55% to 46%. The dollar increase in cost of services was primarily due to a large project
with  a  systems  integrator  that  we  signed  in  the  second  quarter  of  2018.  The  increase  was  partially  offset  by  lower  cost  of  services  due  to  lower  services
revenue  from  our  direct  US  government  customers.  We  anticipate  further  cost  of  services  from  this  large  project  to  continue  for  approximately  one  more
quarter.

Gross margins on services of 46%, and 55%, in 2019 and 2018, 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.

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.

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,
2018
2019

  $

  $

7,928    $
1,261   
9,189    $

7,105 
1,220 
8,325 

27 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
Research  and  development  expense  increased  12%  from  $7.1  million  in  2018  to  $7.9  million  in  2019.  As  a  percentage  of  total  revenue,  research  and
development expense increased from 44% in 2018 to 65% in 2019.

As  the  table  above  indicates,  total  engineering  costs  increased  by  $0.9  million  in  2019  as  compared  to  2018.  The  spending  increase  was  primarily  due  to
higher spending on third-party development costs and to a lesser extent higher employee costs. The increase was partially offset by lower other costs. Higher
spending on third-party development costs was primarily due to third-party vendors that were engaged to assist in our software development. Our engineering
headcount decreased by one in 2019. We believe our engineering organization was adequately staffed as of December 31, 2019.

As  we  described  in  the  Part  I—Business  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 14% from $4.2 million in 2018 to $3.6 million in 2019. As a percentage of total revenue, sales and marketing expense
increased from 26% in 2018 to 30% in 2019. The dollar decrease in selling and marketing expense was primarily due: i) to lower sales commissions due to
lower  revenue,  and  ii)  lower  employee  costs  due  to  lower  headcount.  This  decrease  was  slightly  offset  by  higher  stock-based  compensation  expense  and
higher other costs.

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  9%  from  $3.3  million  in  2018  to  $3.6  million  in  2019.  As  a  percentage  of  total  revenue,  general  and
administrative expense increased from 20% in 2018 to 29% in 2019. The increase in general and administrative expense in 2019 was primarily due to: i)
higher  employee  costs  due  to  higher  headcount;  ii)  higher  legal  fees;  iii)  higher  stock-based  compensation  expense;  and  iv)  higher  consultant  fees.  The
increases were partially offset by lower audit fees and lower bonus expense.

Patent Related Income

The composition of patent related income in 2019 and 2018 was as follows:

We  had  $49,000  and  $69,000  of  income  from  a  patent  arrangement  in  the  years  ended  December  31,  2019  and  2018,  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 $49,000 and $69,000 of income from this arrangement in the years ended December 31, 2019 and 2018, respectively.

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.

28 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.

Interest Income

Interest income increased 18% from $844,000 in 2018 to $1.0 million in 2019. The dollar increase was primarily due to higher interest rates within our money
market accounts.

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, 2019, and 2018 follows:

Year ended December 31, 2019. Total income tax provision for the year ended December 31, 2019 was $5.2 million. The increase in the income tax provision
for 2019 was primarily due to the change in valuation allowance for our deferred tax assets.

As  of  December  31,  2019,  we  had  a  total  of  $6.3  million  of  deferred  tax  assets,  of  which  $5.0  million  relates  to  research  credit  carryforwards.  We  have
assessed the need for a valuation allowance on our deferred tax assets.  We evaluated and considered all available evidence, both positive and negative, to
determine whether, based on the weight of that evidence, a valuation allowance for deferred tax assets was needed. As part of this analysis we have given
more  weight  to  recent,  historical  evidence  than  future  projections  as  we  consider  the  past  more  objective.  As  of  the  fourth  quarter  of  2019,  we  have  a
cumulative pretax loss over the most recent three-year period including a pretax loss of $3.1 million in 2019. We considered the cumulative loss as of the end
of the fourth quarter of 2019 to be significant negative evidence in the overall analysis. Prior to this quarter, we have incurred pretax income cumulatively
when calculating it for the twelve most recent quarters, however, the levels of pretax income have been declining in recent periods, most notably as of the
fourth quarter of 2019 as a result of certain internal changes.

In September 2019, we appointed a new Chief Executive Officer and, as a result, we reviewed and made changes to our strategy and business plans. As a
result, we will be making additional investments in research, product development and sales and marketing including additional headcount. These changes in
strategy and additional investment started in the fourth quarter of 2019 and will continue over the proceeding years. Our pretax income forecasts are highly
predicated upon new product development and penetrating new markets. Therefore, this evidence is given nominal weight in the analysis compared to the
recent history of losses and anticipated investment.

Further, a significant portion of our deferred tax assets relates to federal and state research credits. These credits may only offset 75% of the tax liability after
net  operating  loss  carryforwards  are  utilized  and  thus,  we  have  the  risk  that  the  credits  could  expire  before  utilization  if  sufficient  taxable  income  in  the
carryforward periods doesn’t exist.

Based upon the information available to us at this time, the above analysis of evidence represents our best estimate regarding the utilization of the deferred tax
assets, and we have concluded that it is more likely than not that the deferred tax assets of $6.3 million will not be realized. Therefore, we have recorded a full
valuation  allowance  of  $6.3  million  against  our  deferred  tax  assets  during  the  fourth  quarter  of  2019.  We  will  continue  to  monitor  the  evidence  and  the
realizability of our deferred tax assets in future periods. Should evidence regarding the realizability of our deferred tax assets change at a future point in time,
we will adjust the valuation allowance as required.

Year ended December 31, 2018. Total income tax benefit for the year ended December 31, 2018 was $8,000. Income tax benefit for 2018 was based on: i) the
U.S. statutory rate of 21%, ii) increased by state income taxes; and iii) reduced by permanent adjustments and research tax credits.

29 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 year ended December 31, 2019, our operating activities used net cash of $2.9 million. In the year ended December 31, 2018, our operating activities
provided net cash of $0.7 million. A discussion of cash flow from operating activities for each of the last two years follows:

Year ended December 31, 2019. Cash used by operating activities was $2.9 million in 2019. Cash used by operations was primarily the result of $8.3
million of net loss, and $0.9 million of changes in assets and liabilities. This was partially offset by the add back of $6.3 million of non-cash items for
depreciation, amortization, stock-based compensation and deferred tax assets.

Year ended December 31, 2018. Cash provided by operating activities was $0.7 million in 2018. Cash provided by operations was primarily the result of
$1.2 million of net income and the add back of $1.0 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.

Cash flow from investing activities
In the years ended December 31, 2019 and 2018, our investing activities used net cash of $0.1 million and $0.2 million, respectively. A discussion of cash
flow from investing activities for each of the last two years follows:

Year ended December 31, 2019. Cash used by investing activities of $0.1 million in 2019 consisted of purchases of property and equipment.

Year ended December 31, 2018. Cash used by investing activities of $0.2 million in 2018 consisted of purchases of property and equipment.

We have no material commitments for capital expenditures.

Cash flow from financing activities
In the years ended December 31, 2019 and 2018, our financing activities used net cash of $0.8 million and $0.5 million, respectively. A discussion of cash
flow from financing activities for each of the last three years follows:

Year ended December 31, 2019. Cash used in financing activities was $0.8 million in 2019. Financing activity cash usage was primarily the result of
$765,000 used to buy back stock under our stock repurchase program and $93,000 used to pay income taxes for employees who surrendered shares in
connection with stock grants. Cash used for these purposes was partially offset by $43,000 of cash received from the issuance of stock under our ESPP
program.

Year ended December 31, 2018. Cash used in financing activities was $0.5 million in 2018. Financing activity cash usage was primarily the result of
$392,000 used to buy back stock under our stock repurchase program and $107,000 used to pay income taxes for employees who surrendered shares in
connection with stock grants. Cash used for these purposes was partially offset by $50,000 of cash received from the issuance of stock under our ESPP
program.

At December 31, 2019, we had cash and cash equivalents of $47.7 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.

30 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.

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.  Effective  January  1,  2018,  we  adopted  Accounting  Standards  Codification  (“ASC”),  Topic  606,  Revenue  from  Contracts  with
Customers (“ASC 606”), using the full retrospective transition method.

In accordance with ASC 606, revenue is recognized when a customer obtains control of promised goods and services. The amount of revenue recognized
reflects the consideration to which we expect to be entitled to receive in exchange for these goods and services. In addition, ASC 606 requires disclosures of
the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers.

The core principle of the standard is that we should recognize revenue to depict the transfer of promised goods or services to customers in an amount that
reflects  the  consideration  to  which  we  expect  to  be  entitled  in  exchange  for  those  goods  or  services.  To  achieve  that  core  principle,  we  should  apply  the
following five step model:

1.            Identify the contract with the customer;
2.            Identify the performance obligations in the contract;
3.            Determine the transaction price;
4.            Allocate the transaction price to the performance obligations in the contract; and
5.            Recognize revenue when (or as) each performance obligation is satisfied.

1) Identify the contract with the customer

A contract with a customer exists when (i) we enter into an enforceable contract with a customer that defines each party’s rights regarding the goods or
services to be transferred and identifies the related payment terms, (ii) the contract has commercial substance, and (iii) we determine that collection of
substantially  all  consideration  for  goods  and  services  that  are  transferred  is  probable  based  on  the  customer’s  intent  and  ability  to  pay  the  promised
consideration. We apply judgment in determining the customer’s intent and ability to pay, which is based on a variety of factors including the customer’s
historical payment experience, or in the case of a new customer, published credit and financial information pertaining to the customer.

We evaluate contract modifications for the impact on revenue recognition if they have been approved by both parties such that the enforceable rights and
obligations under the contract have changed. Contract modifications are either accounted for using a cumulative effect adjustment or prospectively over
the remaining term of the arrangement. The determination of which method is more appropriate depends on the nature of the modification, which we
evaluate on a case-by-case basis.

We  combine  two  or  more  contracts  entered  into  at  or  near  the  same  time  with  the  same  customer  and  account  for  them  as  a  single  contract  if  (i)  the
contracts are negotiated as a package with a common commercial objective, (ii) the amount of consideration to be paid in one contract depends on the
price or performance of the other contract, or (iii) some or all of the goods or services in one contract would be combined with some or all of the goods
and services in the other contract into a single performance obligation. If two or more contracts are combined, the consideration to be paid is aggregated
and allocated to the individual performance obligations without regard to the consideration specified in the individual contracts.

2) Identify the performance obligations in the contract

Performance  obligations  promised  in  a  contract  are  identified  based  on  the  goods  and  services  that  will  be  transferred  to  the  customer  that  are  both
capable of being distinct, whereby the customer can benefit from the good or service either on its own or together with other available resources, and are
distinct in the context of the contract, whereby the transfer of the good or service is separately identifiable from other promises in the contract. To the
extent a contract includes multiple promised goods and services, we apply judgment to determine whether promised goods and services are capable of
being distinct and distinct in the context of the contract. If these criteria are not met, the promised goods and services are accounted for as a combined
performance obligation. To identify performance obligations, we consider all of the goods or services promised in a contract regardless of whether they
are explicitly stated or are implied by customary business practices.

31 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3) Determine the transaction price

The transaction price is determined based on the consideration we expect to be entitled in exchange for transferring promised goods and services to the
customer. Determining the transaction price requires significant judgment. To the extent the transaction price includes variable consideration, we estimate
the amount of variable consideration that should be included in the transaction price utilizing either the expected value method or the most likely amount
method depending on the nature of the variable consideration. Variable consideration is included in the transaction price if, in our judgment, it is probable
that a significant future reversal of cumulative revenue recognized under the contract will not occur. Any estimates, including the effect of the constraint
on variable consideration, are evaluated at each reporting period. The amount of consideration is not adjusted for a significant financing component if the
time between payment and the transfer of the related good or service is expected to be one year or less under the practical expedient in ASC 606-10-32-
18. Our revenue arrangements are typically accounted for under such expedient, as payment is typically due within 30 to 60 days. As of December 31,
2019 and 2018, none of our contracts contained a significant financing component.

4) Allocate the transaction price to performance obligations in the contract

If  the  contract  contains  a  single  performance  obligation,  the  entire  transaction  price  is  allocated  to  the  single  performance  obligation.  Contracts  that
contain  multiple  performance  obligations  require  an  allocation  of  the  transaction  price  to  each  performance  obligation  based  on  a  relative  standalone
selling  price  (“SSP”)  basis  unless  the  transaction  price  is  variable  and  meets  the  criteria  to  be  allocated  entirely  to  a  performance  obligation  or  to  a
distinct  service  that  forms  part  of  a  single  performance  obligation.  The  consideration  to  be  received  is  allocated  among  the  separate  performance
obligations based on relative SSPs. The SSP is the price at which we would sell a promised good or service separately to a customer. The best estimate of
SSP is the observable price of a good or service when we sell that good or service separately. A contractually stated price or a list price for a good or
service may be the SSP of that good or service. We use a range of amounts to estimate SSP when we sell each of the goods and services separately and
need to determine whether there is a discount that needs to be allocated based on the relative SSP of the various goods and services. In instances where
SSP is not directly observable, such as when we do not sell the product or service separately, we typically determine the SSP using an adjusted market
assessment  approach  using  information  that  may  include  market  conditions  and  other  observable  inputs.  We  typically  have  more  than  one  SSP  for
individual  goods  and  services  due  to  the  stratification  of  those  goods  and  services  by  customers  and  circumstances.  In  these  instances,  we  may  use
information such as the nature of the customer and distribution channel in determining the SSP.

5) Recognize revenue when or as we satisfy a performance obligation

We satisfy performance obligations either over time or at a point in time as discussed in further detail below. Revenue is recognized over time if 1) the
customer  simultaneously  receives  and  consumes  the  benefits  provided  by  our  performance,  2)  our  performance  creates  or  enhances  an  asset  that  the
customer  controls  as  the  asset  is  created  or  enhanced,  or  3)  our  performance  does  not  create  an  asset  with  an  alternative  use  to  us  and  we  have  an
enforceable  right  to  payment  for  performance  completed  to  date.  If  we  do  not  satisfy  a  performance  obligation  over  time,  the  related  performance
obligation is satisfied at a point in time by transferring the control of a promised good or service to a customer.

We categorize revenue as software licenses, software maintenance, services, 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  are  functional
intellectual property and typically provide customers with the right to use our software in perpetuity as it exists when made available to the customer. We
recognize revenue from software licenses at a point in time upon delivery, provided all other revenue recognition criteria are met.

32 

 
 
 
 
 
 
 
 
 
 
 
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.
Software  support  and  software  updates  are  considered  distinct  services.  However,  these  distinct  services  are  considered  a  single  performance  obligation
consisting  of  a  series  of  distinct  services  that  are  substantially  the  same  and  have  the  same  pattern  of  transfer  to  the  customer.  We  recognize  software
maintenance revenue over time on a straight-line basis over the contract period.

Services

Service revenue consists of fees from biometrics customers for software engineering services we provide to them. We recognize services revenue over time as
the  services  are  delivered  using  an  input  method  (i.e.,  labor  hours  incurred  as  a  percentage  of  total  labor  hours  budgeted),  provided  all  other  revenue
recognition criteria are met.

Refer to Note 8 – Business Segments and Major Customers for further information on the disaggregation of revenue, including revenue by geography and
category.

Arrangements with multiple performance obligations

In  addition  to  selling  software  licenses,  software  maintenance  and  software  services  on  a  standalone  basis,  a  significant  portion  of  our  contracts  include
multiple  performance  obligations.  The  various  combinations  of  multiple  performance  obligations  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, the software licenses and
software maintenance are generally considered distinct performance obligations. The transaction price is allocated to the software licenses and the
software maintenance based on relative SSP. Revenue allocated to the software licenses is recognized at a point in time upon delivery, provided all
other revenue recognition criteria are met. Revenue allocated to the software maintenance is recognized over time on a straight-line basis over the
contract period.

Software licenses and services. When software licenses and significant customization engineering services are sold together, they are accounted for
as a combined performance obligation, as the software licenses are generally highly dependent on, and interrelated with, the associated services and
therefore  are  not  distinct  performance  obligations.  Revenue  for  the  combined  performance  obligation  is  recognized  over  time  as  the  services  are
delivered  using  an  input  method  (i.e.,  labor  hours  incurred  as  a  percentage  of  total  labor  hours  budgeted).  When  software  licenses  and  standard
implementation or consulting-type services are sold together, they are generally considered distinct performance obligations, as the software licenses
are not dependent on or interrelated with the associated services. The transaction price in these arrangements is allocated to the software licenses and
services based on relative SSP. Revenue allocated to the software licenses is recognized at a point in time upon delivery, provided all other revenue
recognition  criteria  are  met.  Revenue  allocated  to  the  services  is  recognized  over  time  using  an  input  method  (i.e.,  labor  hours  incurred  as  a
percentage of total labor hours budgeted). In arrangements with both software licenses and services, the software license portion of the arrangement
is classified as software license revenue and the services portion is classified as services revenue in our consolidated statements of operations.

Software  licenses,  software  maintenance  and  services.  When  we  sell  software  licenses,  software  maintenance  and  software  services  together,  we
account  for  the  individual  performance  obligations  separately  if  they  are  distinct.  The  transaction  price  is  allocated  to  the  separate  performance
obligations based on relative SSP. Revenue allocated to the software licenses is recognized at a point in time upon delivery. Revenue allocated to the
services is recognized over time using an input method (i.e., labor hours incurred as a percentage of total labor hours budgeted). Revenue for the
software  maintenance  is  recognized  over  time  on  a  straight-line  basis  over  the  contract  period.  However,  if  the  software  services  are  significant
customization  engineering  services,  they  are  accounted  for  with  the  software  licenses  as  a  combined  performance  obligation,  as  stated  above.
Revenue for the combined performance obligation is recognized over time using an input method (i.e., labor hours incurred as a percentage of total
labor hours budgeted).

33 

 
 
 
 
 
 
 
 
 
 
 
 
Returns

We do not offer rights of return for our products and services in the normal course of business.

Customer Acceptance

Our contracts with customers generally do not include customer acceptance clauses.

Contract Balances

When  the  timing  of  our  delivery  of  goods  or  services  is  different  from  the  timing  of  payments  made  by  customers,  we  recognize  either  a  contract  asset
(performance precedes contractual due date) or a contract liability (customer payment precedes performance). Customers that prepay are represented by the
deferred revenue below until the performance obligation is satisfied. Contract assets represent arrangements in which the good or service has been delivered
but  payment  is  not  yet  due.  Our  contract  assets  consist  of  unbilled  receivables.  Our  contract  liabilities  consisted  of  deferred  (unearned)  revenue,  which  is
generally  related  to  software  maintenance  contracts.  We  classify  deferred  revenue  as  current  or  noncurrent  based  on  the  timing  of  when  we  expect  to
recognize revenue.

The following table presents changes in our contract assets and liabilities during the years ended December 31, 2018 and 2019 (in thousands):

Year ended December 31, 2018
Contract assets:

Unbilled receivables

Year ended December 31, 2019
Contract assets:

Unbilled receivables

Year ended December 31, 2018
Contract liabilities:
   Deferred revenue

Year ended December 31, 2019
Contract liabilities:
   Deferred revenue

Remaining Performance Obligations

Balance at 
Beginning of
Period

Revenue 
Recognized
In Advance of
Billings

Billings

Balance at End of 
Period

1,429 

$

3,278 

$

(1,428) $

3,279 

3,279 

$

2,638 

$

(2,602) $

3,315 

Balance at 
Beginning of
Period

Billings

Revenue
Recognized

Balance at End of
Period

2,932 

$

5,564 

$

(5,397) $

3,099 

3,099 

$

5,006 

$

(5,268) $

2,837 

$

$

$

$

Remaining performance obligations represent the transaction price from contracts for which work has not been performed or goods and services have not
been delivered. We expect to recognize revenue on approximately 67% of the remaining performance obligations over the next 12 months, with the remainder
recognized thereafter. As of December 31, 2019, the aggregate amount of the transaction price allocated to remaining performance obligations for software
maintenance contracts with a duration greater than one year was $1.4 million.

Contract Costs

We recognize an other asset for the incremental costs of obtaining a contract with a customer if we expect the benefit of those costs to be longer than one year.
We have determined that certain sales commissions meet the requirements to be capitalized, and we amortize these costs on a consistent basis with the pattern
of transfer of the goods and services in the contract. Total capitalized costs to obtain a contract were immaterial during the periods presented and are included
in other current and long-term assets on our consolidated balance sheets.

34 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
  
 
  
 
 
  
 
  
 
  
 
  
 
 
 
 
  
 
  
 
  
 
  
 
 
  
 
  
 
  
 
  
 
 
  
 
  
 
  
 
  
 
 
 
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
 
 
  
 
  
 
  
 
  
 
 
  
 
  
 
  
 
  
 
 
 
 
  
 
  
 
  
 
  
 
 
  
 
  
 
  
 
  
 
 
  
 
  
 
  
 
  
 
 
 
 
 
 
We apply a practical expedient to expense costs as incurred for costs to obtain a contract when the amortization period is one year or less. These costs include
sales  commissions  on  software  maintenance  contracts  with  a  contract  period  of  one  year  or  less  as  sales  commissions  paid  on  contract  renewals  are
commensurate with those paid on the initial contract.

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 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; ii) net operating
loss carryforwards; and iii) temporary differences that result from differing treatment of certain items for tax and accounting purposes. As of December 31,
2019, we had a total of $6.3 million of deferred tax assets for which we have recorded a $6.3 million 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.

RECENT ACCOUNTING PRONOUNCEMENTS

Recently Adopted Accounting Pronouncements

None.

35 

 
 
 
 
 
 
 
 
 
 
 
 
 
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  its  subsidiary  (the  Company)  as  of  December  31,  2019  and  2018,  the
related consolidated statements of operations, stockholders’ equity and cash flows for the years then ended, and the related notes to the consolidated financial
statements (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, 2019 and 2018, and the results of its operations and its cash flows for the years then ended, 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 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. The Company is not required to have, nor
were  we  engaged  to  perform,  an  audit  of  its  internal  control  over  financial  reporting.  As  part  of  our  audits  we  are  required  to  obtain  an  understanding  of
internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial
reporting. Accordingly, we express no such opinion.

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, Massachusetts
February 18, 2020

36

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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, 2019 and 2018)

Unbilled receivables
Prepaid expenses and other current assets

Total current assets

Property and equipment, net
Deferred tax assets
Total assets

LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:

Accounts payable
Accrued expenses
Deferred revenue

Total current liabilities

Long-term deferred revenue

Commitments and contingent liabilities (Note 7)

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 2019 and 2018; issued
and outstanding 21,442,781 as of December 31, 2019 and
21,515,872 as of December 31, 2018

Additional paid-in capital
Accumulated deficit

Total stockholders’ equity
Total liabilities and stockholders’ equity

December 31,

2019

2018

$

47,742    $

51,612 

2,487   
3,315   
256   
53,800   

3,755   
-   
57,555    $

187    $

1,096   
2,777   
4,060   

60   

2,010 
3,279 
284 
57,185 

4,085 
5,171 
66,441 

126 
1,319 
3,024 
4,469 

75 

-   

- 

214   
96,255   
(43,034)  
53,435   
57,555    $

215 
96,376 
(34,694)
61,897 
66,441 

$

$

$

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

37

 
 
 
 
 
 
 
 
   
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
 
 
    
 
  
 
 
    
 
  
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC.
CONSOLIDATED STATEMENTS OF OPERATIONS
(in thousands, except per share data)

Revenue:

Software licenses
Software maintenance
Services

Total revenue

Costs and expenses:

Cost of software licenses
Cost of services
Research and development
Selling and marketing
General and administrative
Total costs and expenses

Patent related income

Operating income (loss)
Interest income
Income (loss) before provision (benefit) for income taxes
Provision (benefit) for income taxes
Net income (loss)

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

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

$

$

$
$

Years ended December 31,
2018
2019

4,599    $
5,262   
2,343   
12,204   

-   
1,261   
7,928   
3,610   
3,583   
16,382   

49   

(4,129)  
1,000   
(3,129)  
5,211   
(8,340)   $

(0.39)   $
(0.39)   $

21,523   
21,523   

8,038 
5,397 
2,696 
16,131 

20 
1,220 
7,105 
4,178 
3,296 
15,819 

69 

381 
844 
1,225 
(8)
1,233 

0.06 
0.06 

21,544 
21,605 

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

38

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

Years ended December 31,

Cash flows from operating activities:

Net income (loss)
Adjustments to reconcile net income to net cash 

provided by operating activities:
Depreciation
Stock-based compensation
Deferred tax assets
Increase (decrease) from changes in assets and liabilities:

Accounts receivable
Unbilled receivables
Prepaid expenses and other current assets
Accounts payable
Accrued expenses
Accrued income taxes
Deferred revenue

Net cash provided by (used in) operating activities

Cash flows from investing activities:

Purchases of property and equipment

Net cash used in investing activities

Cash flows from financing activities:

Proceeds from issuance of common stock
Payments made for taxes of employees who surrendered 

shares related to unrestricted stock

Repurchase of common stock

Net cash used in financing activities

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

Cash and cash equivalents, end of year

Supplemental disclosure:

Cash paid for income taxes

2019   

$

(8,340)   $

441   
692   
5,171   

(477)  
(36)  
28   
61   
(223)  
-   
(262)  
(2,945)  

(111)  
(111)  

43   

(92)  
(765)  
(814)  

2018 

1,233 

443 
580 
(100)

379 
(1,850)
(68)
(40)
(82)
(2)
167 
660 

(206)
(206)

50 

(107)
(393)
(450)

(3,870)  
51,612   

4 
51,608 

47,742    $

51,612 

43    $

96 

$

$

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

39

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

    Additional   

Accumulated 
Other

Total

Common Stock

Shares     Amount    

Paid-In     Comprehensive   
Capital

Loss

(Accumulated    Stockholders’ 

Deficit)

Equity

Balance at December 31, 2017

  21,493    $

215    $

96,246    $

-    $

(35,927)   $

60,534 

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
Net income

136   

(25)  

14   

1   

-   

-   

(102)  

(1)  

(1)  

(107)  

50   
580   
(392)  

- 

(107)

50 
580 
(393)
1,233 

1,233   

Balance at December 31, 2018

  21,516   

215   

96,376   

-   

(34,694)  

61,897 

Exercise of common stock options
Performance share award
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
Net loss

4   
30   
140   

(27)  

14   

-   
-   
1   

-   

-   

(234)  

(2)  

-   
-   
(1)  

(92)  

43   
692   
(763)  

- 
- 
- 

(92)

43 
692 
(765)
(8,340)

(8,340)  

Balance at December 31, 2019

  21,443    $

214    $

96,255    $

-    $

(43,034)   $

53,435 

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

40

 
 
 
 
 
 
   
 
   
 
   
 
 
 
   
 
 
   
   
   
 
 
 
    
    
    
    
    
  
 
 
 
 
    
 
    
 
    
 
    
 
    
 
  
 
 
 
 
 
    
 
    
 
 
 
 
 
 
    
 
    
 
 
 
 
 
 
    
 
    
 
 
 
    
 
    
 
 
    
 
    
 
 
 
 
 
 
    
 
    
 
 
 
    
 
    
 
    
 
    
 
 
 
 
 
    
 
    
 
    
 
    
 
    
 
  
 
 
 
 
 
 
 
 
 
    
 
    
 
    
 
    
 
    
 
  
 
 
 
 
 
    
 
    
 
 
 
 
 
 
    
 
    
 
 
 
 
 
 
    
 
    
 
 
 
 
 
 
    
 
    
 
 
 
 
 
 
    
 
    
 
 
 
    
 
    
 
 
    
 
    
 
 
 
 
 
 
    
 
    
 
 
 
    
 
    
 
    
 
    
 
 
 
 
 
    
 
    
 
    
 
    
 
    
 
  
 
 
 
 
 
1. NATURE OF BUSINESS

AWARE, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

We are primarily engaged in the development and sale of biometrics products, solutions and services. Our software products are used in government and
commercial  systems  and  applications  and  fulfill  a  broad  range  of  functions  critical  to  secure  biometric  enrollment,  authentication,  identity  and
transactions.  Principal  government  applications  of  biometrics  systems  include  border  control,  visa  applicant  screening,  law  enforcement,  national
defense,  intelligence,  secure  credentialing,  access  control,  and  background  checks.  Principal  commercial  applications  include:  i)  user  enrollment  and
authentication  used  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) identity proofing of prospective employees and customers. We sell our
biometrics  software  products  and  services  globally  through  a  multifaceted  distribution  strategy  using  systems  integrators,  original  equipment
manufacturers (“OEMs”), value added resellers (“VARs”), partners, 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.

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  $47.7  million  and  $51.6  million  at  December  31,  2019  and
December 31, 2018, respectively. We classified our cash equivalents of $46.2 million and $47.9 million as of December 31, 2019 and 2018, respectively,
within Level 1 of the fair value hierarchy because they are valued using quoted market prices.

As of December 31, 2019, 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, 2019 Using:

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

Significant
Other
Observable
Inputs
(Level 2)

Significant
Unobservable
Inputs
(Level 3)

Money market funds (included in cash and cash equivalents)
Total

  $
  $

46,174  
46,174  

  $
  $

-  
-  

  $
  $

-  
-  

41

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

As of December 31, 2018, 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, 2018 Using:

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

Significant
Other
Observable
Inputs
(Level 2)

Significant
Unobservable
Inputs
(Level 3)

Money market funds (included in cash and cash equivalents)
Total

  $
  $

47,939  
47,939  

  $
  $

-  
-  

  $
  $

-  
-  

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.

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.

For the years ended December 31, 2019 and 2018, changes to and ending balances of the allowance for doubtful accounts were as follows (in thousands):

Allowance for doubtful accounts balance - beginning of year
Additions to the allowance for doubtful accounts
Deductions against the allowance for doubtful accounts
Allowance for doubtful accounts balance - end of year

Years ended December 31,
2018
2019

  $

  $

20    $
-   
-   
20    $

20 
- 
- 
20 

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 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, 2019 and 2018.

42

 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Revenue recognition.  Effective  January  1,  2018,  we  adopted  Accounting  Standards  Codification  (“ASC”),  Topic  606,  Revenue  from  Contracts  with
Customers (“ASC 606”), using the full retrospective transition method.

In accordance with ASC 606, revenue is recognized when a customer obtains control of promised goods and services. The amount of revenue recognized
reflects the consideration to which we expect to be entitled to receive in exchange for these goods and services. In addition, ASC 606 requires disclosures
of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers.

The core principle of the standard is that we should recognize revenue to depict the transfer of promised goods or services to customers in an amount that
reflects the consideration to which we expect to be entitled in exchange for those goods or services. To achieve that core principle, we should apply the
following five step model:

Identify the contract with the customer;
Identify the performance obligations in the contract;

1.
2.
3. Determine the transaction price;
4. Allocate the transaction price to the performance obligations in the contract; and
5. Recognize revenue when (or as) each performance obligation is satisfied.

1) Identify the contract with the customer

A contract with a customer exists when (i) we enter into an enforceable contract with a customer that defines each party’s rights regarding the goods
or  services  to  be  transferred  and  identifies  the  related  payment  terms,  (ii)  the  contract  has  commercial  substance,  and  (iii)  we  determine  that
collection of substantially all consideration for goods and services that are transferred is probable based on the customer’s intent and ability to pay
the  promised  consideration.  We  apply  judgment  in  determining  the  customer’s  intent  and  ability  to  pay,  which  is  based  on  a  variety  of  factors
including the customer’s historical payment experience, or in the case of a new customer, published credit and financial information pertaining to the
customer.

We evaluate contract modifications for the impact on revenue recognition if they have been approved by both parties such that the enforceable rights
and  obligations  under  the  contract  have  changed.  Contract  modifications  are  either  accounted  for  using  a  cumulative  effect  adjustment  or
prospectively  over  the  remaining  term  of  the  arrangement.  The  determination  of  which  method  is  more  appropriate  depends  on  the  nature  of  the
modification, which we evaluate on a case-by-case basis.

We combine two or more contracts entered into at or near the same time with the same customer and account for them as a single contract if (i) the
contracts are negotiated as a package with a common commercial objective, (ii) the amount of consideration to be paid in one contract depends on
the price or performance of the other contract, or (iii) some or all of the goods or services in one contract would be combined with some or all of the
goods and services in the other contract into a single performance obligation. If two or more contracts are combined, the consideration to be paid is
aggregated and allocated to the individual performance obligations without regard to the consideration specified in the individual contracts.

2) Identify the performance obligations in the contract

Performance obligations promised in a contract are identified based on the goods and services that will be transferred to the customer that are both
capable of being distinct, whereby the customer can benefit from the good or service either on its own or together with other available resources, and
are distinct in the context of the contract, whereby the transfer of the good or service is separately identifiable from other promises in the contract. To
the  extent  a  contract  includes  multiple  promised  goods  and  services,  we  apply  judgment  to  determine  whether  promised  goods  and  services  are
capable of being distinct and distinct in the context of the contract. If these criteria are not met, the promised goods and services are accounted for as
a combined performance obligation. To identify performance obligations, we consider all of the goods or services promised in a contract regardless
of whether they are explicitly stated or are implied by customary business practices.

43

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

3) Determine the transaction price

The transaction price is determined based on the consideration we expect to be entitled in exchange for transferring promised goods and services to
the customer. Determining the transaction price requires significant judgment. To the extent the transaction price includes variable consideration, we
estimate the amount of variable consideration that should be included in the transaction price utilizing either the expected value method or the most
likely  amount  method  depending  on  the  nature  of  the  variable  consideration.  Variable  consideration  is  included  in  the  transaction  price  if,  in  our
judgment,  it  is  probable  that  a  significant  future  reversal  of  cumulative  revenue  recognized  under  the  contract  will  not  occur.  Any  estimates,
including the effect of the constraint on variable consideration, are evaluated at each reporting period. The amount of consideration is not adjusted
for a significant financing component if the time between payment and the transfer of the related good or service is expected to be one year or less
under  the  practical  expedient  in  ASC  606-10-32-18.  Our  revenue  arrangements  are  typically  accounted  for  under  such  expedient,  as  payment  is
typically due within 30 to 60 days. As of December 31, 2019 and 2018, none of our contracts contained a significant financing component.

4) Allocate the transaction price to performance obligations in the contract

If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. Contracts that
contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone
selling price (“SSP”) basis unless the transaction price is variable and meets the criteria to be allocated entirely to a performance obligation or to a
distinct service that forms part of a single performance obligation. The consideration to be received is allocated among the separate performance
obligations  based  on  relative  SSPs.  The  SSP  is  the  price  at  which  we  would  sell  a  promised  good  or  service  separately  to  a  customer.  The  best
estimate of SSP is the observable price of a good or service when we sell that good or service separately. A contractually stated price or a list price
for a good or service may be the SSP of that good or service. We use a range of amounts to estimate SSP when we sell each of the goods and services
separately and need to determine whether there is a discount that needs to be allocated based on the relative SSP of the various goods and services. In
instances where SSP is not directly observable, such as when we do not sell the product or service separately, we typically determine the SSP using
an adjusted market assessment approach using information that may include market conditions and other observable inputs. We typically have more
than  one  SSP  for  individual  goods  and  services  due  to  the  stratification  of  those  goods  and  services  by  customers  and  circumstances.  In  these
instances, we may use information such as the nature of the customer and distribution channel in determining the SSP.

5) Recognize revenue when or as we satisfy a performance obligation

We satisfy performance obligations either over time or at a point in time as discussed in further detail below. Revenue is recognized over time if 1)
the customer simultaneously receives and consumes the benefits provided by our performance, 2) our performance creates or enhances an asset that
the customer controls as the asset is created or enhanced, or 3) our performance does not create an asset with an alternative use to us and we have an
enforceable right to payment for performance completed to date. If we do not satisfy a performance obligation over time, the related performance
obligation is satisfied at a point in time by transferring the control of a promised good or service to a customer.

We categorize revenue as software licenses, software maintenance, or services. 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  are  functional
intellectual property and typically provide customers with the right to use our software in perpetuity as it exists when made available to the customer. We
recognize revenue from software licenses at a point in time upon delivery, provided all other revenue recognition criteria are met.

44

 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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. Software support and software updates are considered distinct services. However, these distinct services are considered a single performance
obligation consisting of a series of distinct services that are substantially the same and have the same pattern of transfer to the customer. We recognize
software maintenance revenue over time on a straight-line basis over the contract period.

Services

Service revenue consists of fees from biometrics customers for software engineering services we provide to them. We recognize services revenue over
time  as  the  services  are  delivered  using  an  input  method  (i.e.,  labor  hours  incurred  as  a  percentage  of  total  labor  hours  budgeted),  provided  all  other
revenue recognition criteria are met.

Refer to Note 8 – Business Segments and Major Customers for further information on the disaggregation of revenue, including revenue by geography
and category.

Arrangements with multiple performance obligations

In addition to selling software licenses, software maintenance and software services on a standalone basis, a significant portion of our contracts include
multiple performance obligations. The various combinations of multiple performance obligations 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, the software licenses
and software maintenance are generally considered distinct performance obligations. The transaction price is allocated to the software licenses
and the software maintenance based on relative SSP. Revenue allocated to the software licenses is recognized at a point in time upon delivery,
provided all other revenue recognition criteria are met. Revenue allocated to the software maintenance is recognized over time on a straight-line
basis over the contract period.

Software licenses and services. When software licenses and significant customization engineering services are sold together, they are accounted
for  as  a  combined  performance  obligation,  as  the  software  licenses  are  generally  highly  dependent  on,  and  interrelated  with,  the  associated
services and therefore are not distinct performance obligations. Revenue for the combined performance obligation is recognized over time as the
services are delivered using an input method (i.e., labor hours incurred as a percentage of total labor hours budgeted). When software licenses
and standard implementation or consulting-type services are sold together, they are generally considered distinct performance obligations, as the
software licenses are not dependent on or interrelated with the associated services. The transaction price in these arrangements is allocated to the
software licenses and services based on relative SSP. Revenue allocated to the software licenses is recognized at a point in time upon delivery,
provided all other revenue recognition criteria are met. Revenue allocated to the services is recognized over time using an input method (i.e.,
labor  hours  incurred  as  a  percentage  of  total  labor  hours  budgeted).  In  arrangements  with  both  software  licenses  and  services,  the  software
license  portion  of  the  arrangement  is  classified  as  software  license  revenue  and  the  services  portion  is  classified  as  services  revenue  in  our
consolidated statements of operations.

Software licenses, software maintenance and services. When we sell software licenses, software maintenance and software services together, we
account for the individual performance obligations separately if they are distinct. The transaction price is allocated to the separate performance
obligations based on relative SSP. Revenue allocated to the software licenses is recognized at a point in time upon delivery. Revenue allocated to
the services is recognized over time using an input method (i.e., labor hours incurred as a percentage of total labor hours budgeted). Revenue for
the  software  maintenance  is  recognized  over  time  on  a  straight-line  basis  over  the  contract  period.  However,  if  the  software  services  are
significant  customization  engineering  services,  they  are  accounted  for  with  the  software  licenses  as  a  combined  performance  obligation,  as
stated above. Revenue for the combined performance obligation is recognized over time using an input method (i.e., labor hours incurred as a
percentage of total labor hours budgeted).

45

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Returns

We do not offer rights of return for our products and services in the normal course of business.

Customer Acceptance

Our contracts with customers generally do not include customer acceptance clauses.

Contract Balances

When the timing of our delivery of goods or services is different from the timing of payments made by customers, we recognize either a contract asset
(performance precedes contractual due date) or a contract liability (customer payment precedes performance). Customers that prepay are represented by
the deferred revenue below until the performance obligation is satisfied. Contract assets represent arrangements in which the good or service has been
delivered but payment is not yet due. Our contract assets consist of unbilled receivables. Our contract liabilities consisted of deferred (unearned) revenue,
which  is  generally  related  to  software  maintenance  contracts.  We  classify  deferred  revenue  as  current  or  noncurrent  based  on  the  timing  of  when  we
expect to recognize revenue.

The following table presents changes in our contract assets and liabilities during the years ended December 31, 2018 and 2019 (in thousands):

Year ended December 31, 2018
Contract assets:

Unbilled receivables

Year ended December 31, 2019
Contract assets:

Unbilled receivables

Year ended December 31, 2018
Contract liabilities:
Deferred revenue

Year ended December 31, 2019
Contract liabilities:
Deferred revenue

Remaining Performance Obligations

Balance at
Beginning of
Period

Revenue
Recognized
In Advance of
Billings

Billings

Balance at End
of Period

1,429    $

3,278    $

(1,428)   $

3,279 

3,279    $

2,638    $

(2,602)   $

3,315 

Balance at
Beginning of
Period

Billings

Revenue

Recognized    

Balance at End
of Period

2,932    $

5,564    $

(5,397)   $

3,099 

3,099    $

5,006    $

(5,268)   $

2,837 

$

$

$

$

Remaining performance obligations represent the transaction price from contracts for which work has not been performed or goods and services have not
been  delivered.  We  expect  to  recognize  revenue  on  approximately  67%  of  the  remaining  performance  obligations  over  the  next  12  months,  with  the
remainder recognized thereafter. As of December 31, 2019, the aggregate amount of the transaction price allocated to remaining performance obligations
with a duration greater than one year, comprised of software maintenance contracts, was $1.4 million.

46

 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
 
    
 
    
 
    
 
  
 
 
    
 
    
 
    
 
  
 
 
 
 
    
 
    
 
    
 
  
 
 
    
 
    
 
    
 
  
 
 
    
 
    
 
    
 
  
 
 
 
 
   
   
 
 
 
    
 
    
 
    
 
  
 
 
    
 
    
 
    
 
  
 
 
 
 
    
 
    
 
    
 
  
 
 
    
 
    
 
    
 
  
 
 
    
 
    
 
    
 
  
 
 
 
 
 
 
AWARE, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Contract Costs

We recognize an other asset for the incremental costs of obtaining a contract with a customer if we expect the benefit of those costs to be longer than one
year. We have determined that certain sales commissions meet the requirements to be capitalized, and we amortize these costs on a consistent basis with
the pattern of transfer of the goods and services in the contract. Total capitalized costs to obtain a contract were immaterial during the periods presented
and are included in other current and long-term assets on our consolidated balance sheets.

We apply a practical expedient to expense costs as incurred for costs to obtain a contract when the amortization period is one year or less. These costs
include sales commissions on software maintenance contracts with a contract period of one year or less as sales commissions paid on contract renewals
are commensurate with those paid on the initial contract.

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.

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 consolidated statements of operations.

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 during the years ended December 31, 2019 and 2018, 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,  2019  and  2018,  we  had  cash  and  cash  equivalents,  in  excess  of  federally  insured  deposit  limits  of
approximately $47.5 million and $51.4 million, respectively.

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

Customer A
Customer B

2019

2018

72%   
3%   

46%
19%

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.

47

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
AWARE, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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.

Advertising Costs – Advertising costs are expensed as incurred and were not material for 2019 and 2018.

Recent Accounting Pronouncements:

Recently Adopted Accounting Pronouncements

None.

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 2019 and 2018 was as follows:

Years ended December 31, 2019 and 2018.  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. The third party has engaged in various patent monetization
activities, including enforcement, litigation and licensing. The party reported and we recorded $49,000 and $69,000 of income from this arrangement in
the years ended December 31, 2019 and 2018, respectively.

4. PROPERTY AND EQUIPMENT

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

Land
Building and improvements
Computer equipment
Purchased software
Furniture and fixtures
Office equipment

Total

Less accumulated depreciation
Property and equipment, net

2019

2018

1,056    $
9,071   
830   
117   
778   
100   
11,952   
(8,197)  
3,755    $

1,056 
9,060 
795 
81 
778 
138 
11,908 
(7,823)
4,085 

  $

  $

Depreciation  expense  was  $0.4  million  for  the  years  ended  December  31,  2019  and  2018.  In  2019  and  2018,  we  identified  $0.1  million  of  assets  no
longer in use and retired the assets and related accumulated depreciation.

48

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
5.

INCOME TAXES

AWARE, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

We recorded a provision for income taxes in the year ended December 31, 2019 of $5.2 million. We recorded a benefit from income taxes of $8,000 in
the year ended December 31, 2018. The components of the provision for income taxes are as follows (in thousands):

Current:

Federal
State

Deferred:
Federal
State

Year ended December 31,
2018
2019

8   
32   
40   

4,965   
206   
5,171   

Provision for (benefit from) income taxes

  $

5,211    $

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

54 
38 
92 

(22)
(78)
(100)

(8)

Federal statutory rate
State rate, net of federal benefit
Tax credits
Permanent adjustments
FDII deduction
Change in valuation allowance
Other

Effective tax rate

Year ended December 31,
2018
2019

21%  
6 
10 
(1)
- 
(202)
(1)
(167)% 

21%
6 
(26)
1 
(4)
- 
1 
(1)%

Total income tax provision for the year ended December 31, 2019 was $5.2 million. The increase in the income tax provision for 2019 was primarily due
to the change in valuation allowance for our deferred tax assets.

Total income tax benefit for the year ended December 31, 2018 was $8,000. Income tax benefit for 2018 was based on: i) the U.S. statutory rate of 21%,
ii) increased by state income taxes and permanent adjustments; and iii) reduced by Foreign-Derived Intangible Income (“FDII”) deduction and research
tax credits.

As of December 31, 2019, we had deferred tax assets of $6.3 million for which we recorded a $6.3 million valuation allowance. As of December 31,
2018, we had deferred tax assets of $5.2 million for which we recorded no valuation allowance. The principal components of deferred tax assets were as
follows at December 31 (in thousands):

Depreciation
Stock compensation
Research and development credits
Net operating loss
Other

Total

Less valuation allowance
Deferred tax assets, net

2019

2018

354    $
115   
4,975   
789   
92   
6,325   
(6,325)  

-    $

327 
87 
4,689 
- 
68 
5,171 
- 
5,171 

  $

  $

49

 
 
 
 
 
 
 
 
 
 
   
 
 
    
  
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

As of December 31, 2019, we had a total of $6.3 million of deferred tax assets, of which $5.0 million relates to research credit carryforwards. We have
assessed the need for a valuation allowance on our deferred tax assets.  We evaluated and considered all available evidence, both positive and negative, to
determine whether, based on the weight of that evidence, a valuation allowance for deferred tax assets was needed. As part of this analysis we have given
more weight to recent, historical evidence than future projections as we consider the past more objective. As of the fourth quarter of 2019, we have a
cumulative pretax loss over the most recent three-year period including a pretax loss of $3.1 million in 2019. We considered the cumulative loss as of the
end  of  the  fourth  quarter  of  2019  to  be  significant  negative  evidence  in  the  overall  analysis.  Prior  to  this  quarter,  we  have  incurred  pretax  income
cumulatively when calculating it for the twelve most recent quarters, however, the levels of pretax income have been declining in recent periods, most
notably as of the fourth quarter of 2019 as a result of certain internal changes.

In September 2019, we appointed a new Chief Executive Officer and, as a result, we reviewed and made changes to our strategy and business plans. As a
result,  we  will  be  making  additional  investments  in  research,  product  development  and  sales  and  marketing  including  additional  headcount.  These
changes  in  strategy  and  additional  investment  started  in  the  fourth  quarter  of  2019  and  will  continue  over  the  proceeding  years.  Our  pretax  income
forecasts  are  highly  predicated  upon  new  product  development  and  penetrating  new  markets. Therefore,  this  evidence  is  given  nominal  weight  in  the
analysis compared to the recent history of losses and anticipated investment.

Further, a significant portion of our deferred tax assets relates to federal and state research credits. These credits may only offset 75% of the tax liability
after net operating loss carryforwards are utilized and thus, we have the risk that the credits could expire before utilization if sufficient taxable income in
the carryforward periods doesn’t exist.

Based  upon  the  information  available  to  us  at  this  time,  the  above  analysis  of  evidence  represents  our  best  estimate  regarding  the  utilization  of  the
deferred tax assets, and we have concluded that it is more likely than not that the deferred tax assets of $6.3 million will not be realized. Therefore, we
have recorded a full valuation allowance of $6.3 million against our deferred tax assets during the fourth quarter of 2019. We will continue to monitor the
evidence and the realizability of our deferred tax assets in future periods. Should evidence regarding the realizability of our deferred tax assets change at
a future point in time, we will adjust the valuation allowance as required.

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

Uncertain tax positions at December 31, 2017
Increase due to positions taken in prior periods
Uncertain tax positions at December 31, 2018
Increase due to positions taken in prior periods
Uncertain tax positions at December 31, 2019

  $

  $

998 
- 
998 
10 
1,008 

Uncertain tax positions of $0.8 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.

The tax years from 2016 through 2019 are subject to examination by the IRS and the tax years 2003 through 2019 are subject to examination by state tax
authorities.

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, 2019, there were 3,976,443 shares available for grant under the 2001 Plan.

50

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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.

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,

2019

2018

  $

  $

18    $
117   
57   
500   
692    $

25 
101 
13 
441 
580 

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

Stock  Option  Grants.  For  the  years  ended  December  31,  2019  and  2018,  we  granted  stock  options  for  435,000  and  0  shares  of  our  common  stock,
respectively. 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. We believe that the valuation technique and the approach utilized to develop
the underlying assumptions are appropriate in calculating the fair values of stock options granted in the year ended December 31, 2019. Estimates of fair
value are not intended to predict actual future events or the value ultimately realized by persons who receive equity awards.

Specific assumptions used to determine the fair value of options granted during the year ended December 31, 2019, using the Black-Scholes valuation
model were:

Expected term (1)
Expected volatility factor (2)
Risk-free interest rate (3)
Expected annual dividend yield

Year Ended
December 31, 2019

6.08-6.18 years 
35-46% 
  1.51-1.66% 
n/a 

(1) The expected term for each grant was determined based on the simplified method.

(2) The expected volatility for each grant is estimated based on an average of historical volatility over the expected term of the stock options.

(3) The risk-free interest rate for each grant is based on the U.S. Treasury yield curve in effect at the time of grant for a period equal to the expected
term of the stock option.

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 285,500, and 138,000 shares of unrestricted stock during the years ended December 31, 2019, and 2018,
respectively.

51

 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
   
   
   
 
 
 
 
 
 
 
AWARE, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

The accounting treatment of unrestricted stock awards in 2019 and 2018 is described below:

Year ended December 31, 2019. In March 2019, we granted 143,000 shares of unrestricted stock to directors, officers and employees. The shares
were  issued  in  two  equal  installments  shortly  after  June  30,  2019  and  December  31,  2019.  We  expensed  $547,000  of  stock-based  compensation
expense related to this grant in the year ended December 31, 2019. There was no unamortized stock-based compensation charge associated with this
stock grant as of December 31, 2019.

We issued shares of common stock related to the March 2019 grant as follows: i) 58,548 net shares of common stock were issued in early July 2019
after employees surrendered 12,952 shares for which we paid $43,000 of withholding taxes on their behalf; and ii) 56,605 net shares of common
stock were issued in early January 2020 after employees surrendered 14,895 shares for which we paid $50,000 of withholding taxes on their behalf.

In  September  2019,  we  granted  15,000  shares  of  unrestricted  stock  to  an  officer,  the  shares  are  to  be  issued  in  one  installment  shortly  after
December  31,  2019,  provided  the  grantee  is  serving  as  a  director,  officer  or  employee  on  that  date.  The  total  stock-based  compensation  expense
related to this grant was $41,000 and was expensed in 2019. We issued 15,000 shares of common stock related to this grant in early January 2020.

In September 2019, we granted 80,000 shares of unrestricted stock to an officer, the shares are to be issued in four equal installments shortly after
September  19,  2020,  September  19,  2021,  September  19,  2022  and  September  19,  2023,  provided  the  grantee  is  serving  as  a  director,  officer  or
employee on those dates. The total stock-based compensation expense related to this grant is $220,000, of which $16,000 was charged to expense in
2019 and we anticipate the remaining $204,000 will be charged to expense ratably over the next fifteen quarters.

In October 2019, we granted 7,500 shares of unrestricted stock to an officer, the shares are to be issued in one installment shortly after December 31,
2019, provided the grantee is serving as a director, officer or employee on that date. The total stock-based compensation expense related to this grant
was $22,000 and was expensed in 2019. We issued 7,500 shares of common stock related to this grant in early January 2020.

In  October  2019,  we  granted  40,000  shares  of  unrestricted  stock  to  an  officer,  the  shares  are  to  be  issued  in  four  equal  installments  shortly  after
October 1, 2020, October 1, 2021, October 1, 2022 and October 1, 2023, provided the grantee is serving as a director, officer or employee on those
dates.  The  total  stock-based  compensation  expense  related  to  this  grant  is  $117,000,  of  which  $7,000  was  charged  to  expense  in  2019  and  we
anticipate the remaining $110,000 will be charged to expense ratably over the next fifteen quarters.

Year ended December 31, 2018. In March 2018, we granted 138,000 shares of unrestricted stock to directors, officers and employees. The shares
were  issued  in  two  equal  installments  shortly  after  June  30,  2018  and  December  31,  2018.  We  expensed  $580,000  of  stock-based  compensation
expense related to this grant in the year ended December 31, 2018. There was no unamortized stock-based compensation charge associated with this
stock grant as of December 31, 2018.

We issued shares of common stock related to the March 2018 grant as follows: i) 57,592 net shares of common stock were issued in early July 2018
after employees surrendered 11,408 shares for which we paid $51,000 of withholding taxes on their behalf; and ii) 55,278 net shares of common
stock were issued in early January 2019 after employees surrendered 13,722 shares for which we paid $50,000 of withholding taxes on their behalf.

Performance  Share  Awards.  In  September  2019,  we  granted  20,000  shares  of  stock  to  an  officer  as  a  performance  share  award  under  our  2001
Nonqualified Stock Plan. The shares were issued in September 2019 and will be forfeitable if the grantee is not serving as a director, officer or employee
on March 19, 2020. Stock-based compensation expense for this stock grant was determined based on the fair market value of our stock on the date of
grant, as the number of shares in the grant was fixed on the grant date. The total stock-based compensation expense related to this grant is $55,000, of
which $31,000 was charged to expense in 2019 and we anticipate the remaining $24,000 will be charged in the first quarter of 2020.

52

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

In October 2019, we granted 10,000 shares of stock to an officer as a performance share award under our 2001 Nonqualified Stock Plan. The shares were
issued in October 2019 and will be forfeitable if the grantee is not serving as a director, officer or employee on April 1, 2020. Stock-based compensation
expense for this stock grant was determined based on the fair market value of our stock on the date of grant, as the number of shares in the grant was
fixed on the grant date. The total stock-based compensation expense related to this grant is $29,000, of which $15,000 was charged to expense in 2019
and we anticipate the remaining $14,000 will be charged in the first and second quarter of 2020.

A summary of stock option transactions for our fixed stock option plan for the years ended December 31, 2019, and 2018 are presented below:

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

2019

2018

Weighted
Average
Exercise
Price

2.52   
6.00   
2.52   
-   
6.00   

Shares

18,000    $
435,000    $
18,000    $

-   

435,000    $

Shares

28,000    $

-   
-   
(10,000)  
18,000    $

Exercisable at year end

16,248    $

6.00   

18,000    $

Weighted
Average
Exercise
Price

2.97 
- 
- 
3.77 
2.52 

2.52 

Total options outstanding at December 31, 2019 were 435,000. 16,248 of those options were vested and had a weighted average exercise price of $6.00.

Options to purchase up to 435,000 shares of our common stock were granted in the year ended December 31, 2019. No options were granted in the year
ended December 31, 2018.

At December 31, 2019, the weighted average remaining contractual term for total options outstanding and total options exercisable was approximately
9.76 and 9.72 years, respectively.

At December 31, 2019, the aggregate intrinsic value of options outstanding and options exercisable was zero. 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, 2019:

Exercise Price
Range
$4 to $5
$5 to $6
$6 to $7
$7 to $8

Options Outstanding

Options Exercisable

Weighted
Average
Remaining
Contractual
Term (in
years)

Weighted
Average
Exercise
Price

4.50   
5.50   
6.50   
7.50   
6.00   

9.7585   
9.7585   
9.7585   
9.7585   
9.7585   

Number

108,750    $
108,750    $
108,750    $
108,750    $
435,000    $

Weighted
Average
Exercise
Price

4.50 
5.50 
6.50 
7.50 
6.00 

Number

4,062    $
4,062    $
4,062    $
4,062    $
16,248    $

At December 31, 2019, unrecognized compensation expense related to non-vested stock options was approximately $256,000, which is expected to be
recognized over a weighted average period of 3.75 years.

53

 
 
 
 
 
 
 
   
 
 
 
 
   
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
    
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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

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, 2019 there were 39,023 shares available for future issuance under
the ESPP Plan. We issued 13,699, and 13,667 common shares under the ESPP Plan in 2019, and 2018, respectively.

Share Purchases - On April 24, 2018, 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 expires on December 31, 2019. We repurchased 234,494 shares of common stock under this program for a total cost of $0.8 million during the year
ended December 31, 2019.

Since the program commenced in April 2018 and concluded in December 2019, we have repurchased 336,699 shares for a total cost of $1.2 million.

Dividends – We did not pay dividends in the years ended December 31, 2019 and 2018.

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 no 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  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.

54

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AWARE, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

8. BUSINESS SEGMENTS AND MAJOR CUSTOMERS

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

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
United Kingdom
Brazil
Rest of world

Revenue by product group was (in thousands):

Biometrics
Imaging

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

Customer A
Customer B

Year ended December 31,

2019

2018

  $

  $

6,091    $
2,334   
876   
2,903   
12,204    $

7,439 
4,004 
2,473 
2,215 
16,131 

Year ended December 31,

2019

2018

  $

   $

11,170    $
1,034   
12,204    $

15,042 
1,089 
16,131 

Year ended December 31,
2018
2019

16% 
2% 

20%
13%

Revenue by timing of transfer of goods or services for the years ended December 31, 2019 and 2018 was (in thousands):

Goods or services transferred at a point in time
Goods or services transferred over time

9. EMPLOYEE BENEFIT PLAN

Year ended December 31,
2018
2019

  $

  $

3,812    $
8,392   
12,204    $

5,972 
10,159 
16,131 

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 $241,000, and $238,000 in 2019 and 2018, respectively.

55

 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
AWARE, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

10. NET INCOME (LOSS) PER SHARE

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

Net income (loss)

Shares outstanding:

Weighted-average common shares outstanding
Additional dilutive common stock equivalents
Diluted shares outstanding

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

11. OFF-BALANCE SHEET ARRANGEMENTS

Year ended December 31,
2018
2019

  $

(8,340)   $

1,233 

21,523   
-   
21,523   

  $
  $

(0.39)   $
(0.39)   $

21,544 
61 
21,605 

0.06 
0.06 

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.

56

 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
 
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,  2019  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,
2019.

ITEM 9B. OTHER INFORMATION

None.

57

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

PART III

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 20, 2020 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 20, 2020 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 20, 2020 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 20, 2020 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 20, 2020 Annual Meeting of Shareholders.

58

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULE

The following documents are filed as part of this report:

(a) Financial Statements and Exhibits:

PART IV

(1) Consolidated Balance Sheets as of December 31, 2019 and 2018
Consolidated Statements of Operations for each of the two years in the period ended December 31, 2019
Consolidated Statements of Cash Flows for each of the two years in the period ended December 31, 2019
Consolidated Statements of Stockholders’ Equity for each of the two years in the period ended December 31, 2019
Notes to Consolidated Financial Statements

(2) Exhibits:

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

Page
37
38
39
40
41

Exhibit No. Description of Exhibit
3.1

3.2

4.1†
10.1*

10.2*

10.3*

10.4*

10.5*

10.6*

10.7*

10.8

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).
Description of the Registrant’s Securities Registered Pursuant to Section 12 of the Securities Exchange Act of 1934, as amended
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).

59

 
 
 
 
 
 
 
 
 
 
 
 
 
10.9*

10.10*

10.11*

10.12

10.13*

10.14*

10.15*

10.16*

10.17*

10.18*

10.19*

10.20*

21.1
23.1
31.1
31.2
32.1
101

Form  of  Unrestricted  Stock  Award  for  executive  officers  and  directors  of  Aware,  Inc.  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.
Aware,  Inc.  2019  Executive  Bonus  Plan  (filed  as  Exhibit  10.1  to  the  Company’s  Form  8-K  filed  with  the  Securities  and  Exchange
Commission on March 27, 2019 and incorporated herein by reference).
Employment  Agreement  between  Aware,  Inc.  and  Robert  A.  Eckel  (filed  as  Exhibit  10.1  to  the  Company’s  Form  8-K  filed  with  the
Securities and Exchange Commission on September 19, 2019 and incorporated herein by reference).
Performance Share Award Agreement between Aware, Inc. and Robert A. Eckel (filed as Exhibit 10.2 to the Company’s Form 8-K filed
with the Securities and Exchange Commission on September 19, 2019 and incorporated herein by reference).
Employment Agreement between Aware, Inc. and Kevin T. Russell (filed as Exhibit 10.3 to the Company’s Form 8-K filed with the
Securities and Exchange Commission on September 19, 2019 and incorporated herein by reference).
Employment Agreement between Aware, Inc. and Robert M. Mungovan (filed as Exhibit 10.1 to the Company’s Form 8-K filed with
the Securities and Exchange Commission on October 1, 2019 and incorporated herein by reference).
Performance Share Award Agreement between Aware, Inc. and Robert M. Mungovan (filed as Exhibit 10.2 to the Company’s Form 8-K
filed with the Securities and Exchange Commission on October 1, 2019 and incorporated herein by reference).
Employment Agreement between Aware, Inc. and Mohamed Lazzouni (filed as Exhibit 10.1 to the Company’s Form 8-K filed with the
Securities and Exchange Commission on November 19, 2019 and incorporated herein by reference).
Aware, Inc. Q4 2019 Executive Bonus Plan (filed as Exhibit 10.2 to the Company’s Form 8-K filed with the Securities and Exchange
Commission on November 19, 2019 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, 2019, formatted
in  XBRL  (eXtensible  Business  Reporting  Language),  as  follows:  (i)  Consolidated  Balance  Sheets  as  of  December  31,  2019  and
December  31,  2018;  (ii)  Consolidated  Statements  of  Operations  for  the  Years  Ended  December  31,  2019  and  December  31,  2018;
(iii)  Consolidated  Statements  of  Cash  Flows  for  the  Years  Ended  December  31,  2019  and  December  31,  2018;  (iv)  Consolidated
Statements of Stockholders’ Equity for the Years Ended December 31, 2019 and December 31, 2018; and (v) Notes to Consolidated
Financial Statements.

*Management contract or compensatory plan.
† Filed herewith

60

 
 
 
 
 
 
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/ Robert A. Eckel 
Robert A. Eckel
Chief Executive Officer & President

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

Date: February 18, 2020

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 18th day of February 2020.

Signature

Title

/s/ Robert A. Eckel
Robert A. Eckel

/s/ David J. Martin
David J. Martin

/s/ Kevin T. Russell
Kevin T. Russell

/s/ Brent P. Johnstone
 Brent P. Johnstone

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

/s/ Adrian F. Kruse
Adrian F. Kruse

/s/ Brian D. Connolly
Brian D. Connolly

/s/ Richard P. Moberg
Richard P. Moberg

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

Chief Financial Officer
(Principal Financial and Accounting Officer)

Chief Legal and Administrative Officer & Director

Chairman of the Board & Director

Director

Director

Director

Director

61

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 4.1

AWARE, INC.
DESCRIPTION OF SECURITIES
REGISTERED PURSUANT TO SECTION 12 OF THE
SECURITIES EXCHANGE ACT OF 1934

The following description sets forth certain material terms and provisions of our common stock, $.01 par value per share (“Common Stock”), which is
registered under Section 12 of the Securities Exchange Act of 1934, as amended. This description also summarizes provisions of the Massachusetts Business
Corporation Act (the “MBCA”). The following summary does not purport to be a complete summary of the terms and provisions of our Common Stock and
is subject to, and is qualified in its entirety by reference to, the applicable provisions of the MBCA, our amended and restated articles of organization, as
amended (the “Articles of Organization”), and our amended and restated by-laws (the “By-laws”). The Articles and By-laws are incorporated by reference as
exhibits 3.1 and 3.2, respectively, to the Annual Report on Form 10-K of which this Exhibit 4.1 is a part. We encourage you to read the Articles, the By-laws
and the applicable provisions of the MBCA for additional information.

The Articles authorize us to issue up to 70,000,000 shares of Common Stock and up to 1,000,000 shares of preferred stock, $1.00 par value per share

(“Preferred Stock”).

Fifty thousand shares of our Preferred Stock are designated Series A Participating Cumulative Preferred Stock (“Series A Preferred Stock”). The Series A
Preferred Stock was authorized in connection with our adoption of a shareholder rights plan in October 2001, which expired in October 2011. No shares of
Series A Preferred Stock had been issued or were outstanding as of December 31, 2019.

Dividend Rights

Subject  to  preferences  that  may  apply  to  shares  of  Preferred  Stock  outstanding  at  the  time,  holders  of  outstanding  shares  of  Common  Stock  will  be
entitled to receive dividends out of assets legally available at the times and in the amounts as our board of directors may from time to time determine. Any
outstanding  shares  of  Series A  Preferred  Stock  would  be  entitled  to  receive  quarterly  dividends  as  set  forth  in  the  Articles,  and  if  our  board  of  directors
declares a dividend or distribution on the Common Stock at a time when shares of Series A Preferred Stock are outstanding, we would be obligated to declare
a dividend on the Series A Preferred Stock, as well.

Voting Rights; Classified Board of Directors

Holders  of  Common  Stock  are  entitled  to  one  vote  for  each  share  of  Common  Stock  held  on  all  matters  submitted  to  a  vote  of  shareholders,  unless
otherwise  provided  by  the Articles  of  Organization.  An  election  of  directors  by  the  our  shareholders  is  determined  by  a  plurality  of  the  votes  cast  by  the
shareholders entitled to vote in the election. Other matters are decided by an affirmative vote of our shareholders having a majority in voting power of the
votes cast by the shareholders present or represented and voting on such matter, except as otherwise disclosed below. Holders of shares of Common Stock do
not have the right to cumulate their votes for directors.

Section 8.06(b) of the MBCA provides that the terms of directors of a public Massachusetts corporation shall be staggered by dividing the directors into
three groups, as nearly equal in number as possible, with only one group of directors being elected each year to a three-year term. Sections 8.06(d) and (e) of
the MBCA provide that when a board of directors is so classified, (i) stockholders may remove directors only for cause, (ii) the number of directors shall be
fixed only by the vote of the board of directors, (iii) vacancies and newly created directorships shall be filled solely by the affirmative vote of a majority of
the remaining directors and (iv) a decrease in the number of directors will not shorten the term of any incumbent director. Our board of directors may elect to
opt out of Section 8.06(b).

No Preemptive Rights

The Common Stock is not entitled to preemptive or other similar subscription rights to purchase any of our securities.

 
 
 
 
 
 
 
 
 
 
 
 
 
Liquidation Rights

Upon our voluntary or involuntary liquidation, dissolution or winding up, the holders of Common Stock will be entitled to receive pro rata our net assets,
if any, which are legally available for distribution, after payment of all of our debts and other liabilities and subject to the preferential rights of any holders of
Preferred Stock then outstanding.

Conversion or Redemption Rights

The Common Stock is neither convertible nor redeemable.

Preferred Stock

The Articles of Organization provide that our board of directors may, without further action by our shareholders, from time to time, direct the issuance of
shares of Preferred Stock in one or more series and may, at the time of issuance, determine the designations, powers, preferences, privileges, and relative
participating,  optional  or  special  rights  as  well  as  the  qualifications,  limitations  or  restrictions  thereof,  including  dividend  rights,  conversion  rights,  voting
rights, terms of redemption and liquidation preferences, any or all of which may be greater than the rights of the Common Stock. Satisfaction of any dividend
preferences of outstanding shares of Preferred Stock would reduce the amount of funds available for the payment of dividends on shares of Common Stock.
Holders of Preferred Stock could be entitled to receive a preference payment in the event of our liquidation before any payment is made to the holders of
Common Stock. Under certain circumstances, the issuance of shares of Preferred Stock may render more difficult or tend to discourage a merger, tender offer
or proxy contest involving us, the assumption of control by a holder of a large block of our securities or the removal of our incumbent management.

 
 
 
 
 
 
 
 
 
Exhibit 21.1

SUBSIDIARIES OF REGISTRANT

Name of Organization

Aware Security Corporation

Jurisdiction

Massachusetts

 
 
 
 
 
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Exhibit 23.1

We consent to the incorporation by reference in the Registration Statements on Form S-8 (Nos. 333-15805, 333-45026, 333-62020, 333-106569, and 333-
106570) of Aware, Inc. of our report dated February 18, 2020, relating to the consolidated financial statements of Aware, Inc. and its subsidiary, appearing in
this Annual Report on Form 10-K of Aware, Inc. for the year ending December 31, 2019.

/s/ RSM US LLP
Boston, Massachusetts
February 18, 2020

 
 
 
 
 
Exhibit 31.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER

I, Robert A. Eckel, Chief Executive Officer of Aware, Inc., certify that:

1.

2.

3.

4.

I have reviewed this annual report on Form 10-K of Aware, Inc.;

Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to  make  the  statements  made,  in  light  of  the  circumstances  under  which  such  statements  were  made,  not  misleading  with  respect  to  the
period covered by this annual report;

Based  on  my  knowledge,  the  financial  statements,  and  other  financial  information  included  in  this  annual  report,  fairly  present  in  all
material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this
annual report;

The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined
in  Exchange  Act  Rules  13a-15(e)  and  15d-15(e))  and  internal  control  over  financial  reporting  (as  defined  in  Exchange  Act  Rules  13a-
15(f) and 15d-15(f)) for the registrant and we have:

a)

b)

c)

d)

designed  such  disclosure  controls  and  procedures,  or  caused  such  disclosure  controls  and  procedures  to  be  designed  under  our
supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to
us by others within those entities, particularly during the period in which this annual report is being prepared;

designed  such  internal  control  over  financial  reporting,  or  caused  such  internal  control  over  financial  reporting  to  be  designed
under  our  supervision,  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;

evaluated  the  effectiveness  of  the  registrant’s  disclosure  controls  and  procedures  and  presented  in  this  annual  report  our
conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this annual
report based on such evaluation; and

disclosed  in  this  annual  report  any  change  in  the  registrant’s  internal  control  over  financial  reporting  that  occurred  during  the
registrant’s  most  recent  fiscal  quarter  (the  registrant’s  fourth  fiscal  quarter  in  the  case  of  an  annual  report)  that  has  materially
affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.

The  registrant’s  other  certifying  officer  and  I  have  disclosed,  based  on  our  most  recent  evaluation  of  internal  control  over  financial
reporting,  to  the  registrant’s  auditors  and  the  audit  committee  of  registrant’s  board  of  directors  (or  persons  performing  the  equivalent
function):

a)

b)

Date: February 18, 2020

all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s
internal control over financial reporting.

/s/ Robert A. Eckel

   Robert A. Eckel
   Chief Executive Officer & President

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 31.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER

I, David J. Martin, Chief Financial Officer of Aware, Inc., certify that:

1.

2.

3.

4.

I have reviewed this annual report on Form 10-K of Aware, Inc.;

Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to  make  the  statements  made,  in  light  of  the  circumstances  under  which  such  statements  were  made,  not  misleading  with  respect  to  the
period covered by this annual report;

Based  on  my  knowledge,  the  financial  statements,  and  other  financial  information  included  in  this  annual  report,  fairly  present  in  all
material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this
annual report;

The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined
in  Exchange  Act  Rules  13a-15(e)  and  15d-15(e))  and  internal  control  over  financial  reporting  (as  defined  in  Exchange  Act  Rules  13a-
15(f) and 15d-15(f)) for the registrant and we have:

a)

b)

c)

d)

designed  such  disclosure  controls  and  procedures,  or  caused  such  disclosure  controls  and  procedures  to  be  designed  under  our
supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to
us by others within those entities, particularly during the period in which this annual report is being prepared;

designed  such  internal  control  over  financial  reporting,  or  caused  such  internal  control  over  financial  reporting  to  be  designed
under  our  supervision,  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;

evaluated  the  effectiveness  of  the  registrant’s  disclosure  controls  and  procedures  and  presented  in  this  annual  report  our
conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this annual
report based on such evaluation; and

disclosed  in  this  annual  report  any  change  in  the  registrant’s  internal  control  over  financial  reporting  that  occurred  during  the
registrant’s  most  recent  fiscal  quarter  (the  registrant’s  fourth  fiscal  quarter  in  the  case  of  an  annual  report)  that  has  materially
affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.

The  registrant’s  other  certifying  officer  and  I  have  disclosed,  based  on  our  most  recent  evaluation  of  internal  control  over  financial
reporting,  to  the  registrant’s  auditors  and  the  audit  committee  of  registrant’s  board  of  directors  (or  persons  performing  the  equivalent
function):

a)

b)

Date: February 18, 2020

all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s
internal control over financial reporting.

/s/ David J. Martin

   David J. Martin
   Chief Financial Officer

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
(18 U.S.C. SECTION 1350)

Exhibit 32.1

In  connection  with  the  Annual  Report  on  Form  10-K  of  Aware,  Inc.  (the  “Company”)  for  the  year  ended  December  31,  2019,  as  filed  with  the
Securities and Exchange Commission on the date hereof (the “Report”), each of the undersigned Chief Executive Officer and Chief Financial Officer of the
Company, certifies, to the best knowledge and belief of the signatory, pursuant to 18 U.S.C. §1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002, that:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The  information  contained  in  the  Report  fairly  presents,  in  all  material  respects,  the  financial  condition  and  results  of  operations  of  the

Company.

/s/ Robert A. Eckel
Robert A. Eckel
Chief Executive Officer & President

Date: February 18, 2020

/s/ David J. Martin

  David J. Martin
  Chief Financial Officer

  Date: February 18, 2020

The certification set forth above is being furnished as an exhibit solely pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and is not being

filed as part of the Form 10-K or as a separate disclosure document of the Company or the certifying officers.