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Note 10 - Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2019
Notes Tables |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | Years Ended December 31,
|  | 2019 |  | 2018 |  | 2017
Current |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 2,920 |  |  | $ | 1,772 |  |  | $ | 3,117 |
State |  |  | 185 |  |  |  | 439 |  |  |  | 551 |
|  |  | 3,105 |  |  |  | 2,211 |  |  |  | 3,668 |
Deferred |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | 485 |  |  |  | 1,917 |  |  |  | (1,091 | )
State |  |  | 306 |  |  |  | (36 | ) |  |  | 72 |
|  |  | 791 |  |  |  | 1,881 |  |  |  | (1,019 | )
Total income tax provision |  | $ | 3,896 |  |  | $ | 4,092 |  |  | $ | 2,649 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | December 31,
|  | 2019 |  | 2018
Deferred tax assets: |  |  |  |  |  |  |  |
Reserves |  | $ | 362 |  |  | $ | 367 |
Inventory capitalization |  |  | 396 |  |  |  | 421 |
Compensation programs |  |  | 578 |  |  |  | 447 |
Retirement liability |  |  | - |  |  |  | 2 |
Equity-based compensation |  |  | 403 |  |  |  | 290 |
Lease liability |  |  | 795 |  |  |  | 11 |
Intangible assets |  |  | 73 |  |  |  | 141 |
State tax credits, net of federal impact |  |  | 274 |  |  |  | 257 |
Gross deferred tax assets |  |  | 2,881 |  |  |  | 1,936 |
Valuation allowance |  |  | (136 | ) |  |  | - |
Net deferred tax assets |  |  | 2,745 |  |  |  | 1,936 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Excess of book over tax basis of fixed assets |  |  | (4,877 | ) |  |  | (4,668 | )
Goodwill |  |  | (2,008 | ) |  |  | (1,397 | )
Right of use asset |  |  | (781 | ) |  |  | - |
Total deferred tax liabilities |  |  | (7,666 | ) |  |  | (6,065 | )
Net long-term deferred tax liabilities |  | $ | (4,921 | ) |  | $ | (4,129 | )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Years Ended December 31,
|  | 2019 |  | 2018 |  | 2017
Computed “expected” tax rate |  |  | 21.0 | % |  |  | 21.0 | % |  |  | 34.0 | %
Increase (decrease) in income taxes resulting from: |  |  |  |  |  |  |  |  |  |  |  |
State taxes, net of federal tax benefit |  |  | 1.8 |  |  |  | 2.8 |  |  |  | 3.5 |
Meals and entertainment |  |  | 0.2 |  |  |  | 0.2 |  |  |  | 0.3 |
Tax credits |  |  | (6.2 | ) |  |  | (1.9 | ) |  |  | (0.6 | )
Domestic production deduction |  |  | - |  |  |  | - |  |  |  | (2.6 | )
Non-deductible ISO stock option expense |  |  | - |  |  |  | 0.1 |  |  |  | 0.1 |
Unrecognized tax benefits |  |  | (0.7 | ) |  |  | - |  |  |  | - |
Excess tax benefits on equity awards |  |  | (0.7 | ) |  |  | (1.3 | ) |  |  | (1.4 | )
Excess compensation |  |  | 0.6 |  |  |  | 0.8 |  |  |  | - |
Impact on deferred taxes of new legislation |  |  | - |  |  |  | - |  |  |  | (11.1 | )
Other |  |  | 0.4 |  |  |  | 0.5 |  |  |  | 0.1 |
Change in valuation allowance |  |  | 0.1 |  |  |  | - |  |  |  | - |
Effective tax rate |  |  | 16.5 | % |  |  | 22.2 | % |  |  | 22.3 | %
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
|  | December 31,
|  | 2019 |  | 2018
Gross UTB balance at beginning of fiscal year |  | $ | 150 |  |  | $ | 150 |
Reductions for tax positions of prior years |  |  | (150 | ) |  |  | - |
Gross UTB balance at end of fiscal year |  | $ | - |  |  | $ | 150 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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