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Note 9 - Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Notes Tables |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | Years Ended December 31, |
|  | 2024 |  |  | 2023 |
Current: |  |  |  |  |  |  |  |
Federal |  | $ | 489 |  |  | $ | 25 |
State |  |  | 1,199 |  |  |  | 29 |
|  |  | 1,688 |  |  |  | 54 |
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | (1,581 | ) |  |  | — |
State |  |  | (1,091 | ) |  |  | — |
|  |  | (2,672 | ) |  |  | — |
|  | $ | (984 | ) |  | $ | 54 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Years Ended December 31, |
|  | 2024 |  |  | 2023 |
Statutory U.S. income tax rate |  |  | 21.00 | % |  |  | 21.00 | %
State taxes, net of federal benefit |  |  | 9.42 | % |  |  | (1.34 | )%
Permanent differences |  |  | 0.84 | % |  |  | (0.87 | )%
Change in valuation allowance |  |  | (48.79 | )% |  |  | (48.01 | )%
Change in tax credits |  |  | (4.59 | )% |  |  | 16.59 | %
Uncertain tax position |  |  | 19.25 | % |  |  | — |
Impact from rate changes |  |  | (10.48 | )% |  |  | 10.14 | %
Effective income tax rate |  |  | (13.35 | )% |  |  | (2.49 | )%
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | Years Ended December 31, |
|  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |  |  |
Operating loss carryforwards |  | $ | — |  |  | $ | 1,857 |
R&D Tax Credits |  |  | 300 |  |  |  | 2,779 |
Section 263A costs |  |  | 47 |  |  |  | 56 |
Additional K-1 temporary adjustment |  |  | 1 |  |  |  | — |
Capitalized research and development expenses |  |  | 3,389 |  |  |  | 1,029 |
Interest |  |  | — |  |  |  | 34 |
Net ROU asset and lease liability |  |  | 42 |  |  |  | 53 |
Unrealized loss |  |  | — |  |  |  | 628 |
Capital loss carryforward |  |  | 802 |  |  |  | — |
Asset reserves: |  |  |  |  |  |  |  |
Bad debts |  |  | 13 |  |  |  | 12 |
Inventory allowance |  |  | 454 |  |  |  | 430 |
State depreciation |  |  | 117 |  |  |  | — |
Accrued expenses: |  |  |  |  |  |  |  |
Non-qualified stock options |  |  | 463 |  |  |  | 343 |
Compensation |  |  | 122 |  |  |  | 107 |
Deferred warranty revenue |  |  | 2,638 |  |  |  | 1,934 |
Deferred tax assets |  |  | 8,388 |  |  |  | 9,262 |
Less valuation allowance |  |  | (802 | ) |  |  | (4,398 | )
Total deferred tax assets |  |  | 7,586 |  |  |  | 4,864 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Depreciation |  |  | (798 | ) |  |  | (748 | )
Total deferred tax liabilities |  |  | (798 | ) |  |  | (748 | )
Net deferred tax assets |  | $ | 6,788 |  |  | $ | 4,116 |
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
|  | 2024 |
Balance at January 1 |  |  | - |
Additions based on tax positions related to the current year |  |  | 154 |
Additions for tax positions of prior years |  |  | 1,265 |
Balance at December 31, |  |  | 1,419 |

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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://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + 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://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + 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://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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