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Note 12 - Business Acquisitions
9 Months Ended
Sep. 30, 2025
Business Combination [Abstract]  
Business Combination [Text Block]

12. Business Acquisitions

On January 1, 2025, the Company completed the acquisition of FIA. The acquisition was accounted for as a business combination in accordance with Accounting Standards Codification (ASC) 805, Business Combinations. As the acquisition did not meet the significance thresholds under Rule 3-05 of Regulation S-X, separate financial statements of FIA are not required to be filed.

In connection with the acquisition, the Company recognized the acquired assets and assumed liabilities of FIA at their estimated fair values as of the acquisition date. Accordingly, the Company’s previously issued financial statements as of March 31, 2025 reflect adjustments to record opening balances for the assets acquired and liabilities assumed. These adjustments primarily result from purchase accounting fair value measurements and cause some balances as of January 1, 2025 to differ from the amounts reported as of December 31, 2024.

On April 1, 2025, the Company completed the acquisition of substantially all of the assets and assumed certain liabilities of Advanced AgProtection, LLC (“AAP”). The acquisition was accounted for as a business combination in accordance with ASC 805, Business Combinations. As the acquisition did not meet the significance thresholds under Rule 3-05 of Regulation S-X, separate financial statements of AAP are not required to be filed.

In connection with the acquisition, the Company recognized the acquired assets and assumed liabilities of AAP at their estimated fair values as of the acquisition date. Accordingly, the Company’s financial statements as of June 30, 2025 reflect adjustments to record opening balances for the assets acquired and liabilities assumed. These adjustments primarily result from purchase accounting fair value measurements.