EFTA Document EFTA01377789

S-1/A The Company entered into a payment processing agreement with Starbucks Corporation (-Starbucks) to provide payment processing services for a portion of their retail locations. Starbucks transaction revenue consists of fees paid by Starbucks, net of refunds, to process their payment transactions and is recognized upon authorization of a transaction. Revenue is recognized on a gross basis as the Company is the primary obligor to the seller and is responsible for processing the payments,