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SEGMENT INFORMATION (Details) - USD ($) | 3 Months Ended
--- | ---
Mar. 31, 2024 | Mar. 31, 2023
Sales revenue percent | 100.00% | 100.00%
Cost of goods sold percent | 74.10% | 77.10%
Gross margin percent | 25.90% | 22.90%
Selling, general and administrative percent | 19.20% | 15.90%
Depreciation and amortization percent | 0.80% | 0.70%
Total operating expenses percent | 20.00% | 16.60%
Operating income percent | 5.90% | 6.30%
Other income percent | 0.60% | 0.40%
Interest expense percent | (0.30%) | (0.20%)
Income before income taxes percent | 6.20% | 6.50%
Sales | $ 39,857,780 | $ 49,809,532
Income tax expense percent | (1.40%) | (1.50%)
Net income percent | 4.80% | 5.10%
Cost of goods sold | $ 29,537,096 | $ 38,399,630
Gross margin | 10,320,684 | 11,409,902
Selling, general and administrative | 7,636,976 | 7,905,303
Depreciation and amortization | 343,565 | 354,351
Total operating expenses | 7,980,541 | 8,259,654
Operating income | 2,340,143 | 3,150,248
Interest expense | (120,854) | (117,064)
Other income/expense | 238,528 | 210,779
Income before income taxes | 2,457,817 | 3,243,963
Net Income | 1,907,539 | 2,526,317
Income tax expense (benefit) | $ (550,278) | $ (717,646)
Consumer [Member] |  |
Sales revenue percent | 70.80% | 73.70%
Cost of goods sold percent | 61.90% | 65.70%
Selling, general and administrative percent | 8.20% | 4.80%
Depreciation and amortization percent | 0.20% | 0.20%
Other income percent | 0.00% | 0.00%
Interest expense percent | (0.20%) | (0.10%)
Sales | $ 28,226,017 | $ 36,704,397
Income tax expense percent | (0.10%) | (0.60%)
Cost of goods sold | $ 24,676,828 | $ 32,719,429
Gross margin | 3,549,189 | 3,984,968
Selling, general and administrative | 3,251,490 | 2,396,025
Depreciation and amortization | 93,676 | 98,134
Other income | 8,005 | 23,534
Interest expense | (64,401) | (59,618)
Income tax expense (benefit) | $ (59,151) | $ (317,841)
Commercial [Member] |  |
Sales revenue percent | 29.20% | 26.30%
Cost of goods sold percent | 12.20% | 11.40%
Selling, general and administrative percent | 11.00% | 11.10%
Depreciation and amortization percent | 0.60% | 0.50%
Other income percent | 0.60% | 0.40%
Interest expense percent | (0.10%) | (0.10%)
Sales | $ 11,631,763 | $ 13,105,135
Income tax expense percent | (1.30%) | (0.90%)
Cost of goods sold | $ 4,860,268 | $ 5,680,201
Gross margin | 6,771,495 | 7,424,934
Selling, general and administrative | 4,385,486 | 5,509,278
Depreciation and amortization | 249,889 | 256,217
Other income | 230,523 | 187,245
Interest expense | (56,453) | (57,446)
Income tax expense (benefit) | $ (491,127) | $ (399,805)

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