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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
SCHEDULE OF INCOME (LOSS) BEFORE INCOME TAX (BENEFIT) EXPENSE | The components of (loss) income before income tax expense by jurisdiction for continuing operations for the years ended December 31, consisted of the following (in thousands): SCHEDULE OF INCOME (LOSS) BEFORE INCOME TAX (BENEFIT) EXPENSE
|  | 2024 |  |  | 2023 |
United States |  |  | (15,119 | ) |  |  | 622 |
Canada |  |  | (75 | ) |  |  | 521 |
United Kingdom |  |  | 60 |  |  |  | (208 | )
Total (loss) income before tax expense |  | $ | (15,134 | ) |  | $ | 935 |
SCHEDULE OF COMPONENTS OF INCOME TAX (BENEFIT) EXPENSE | The components of current and deferred federal and state income tax expense (benefit) for continuing operations for the years ended December 31, consisted of the following (in thousands): SCHEDULE OF COMPONENTS OF INCOME TAX (BENEFIT) EXPENSE
|  | 2024 |  |  | 2023 |
Federal income tax (benefit) expense - current |  |  | (13 | ) |  |  | 76 |
Federal income tax expense (benefit) - deferred |  |  | 3,897 |  |  |  | (28 | )
State income tax expense - current |  |  | — |  |  |  | 7 |
State income tax expense (benefit) - deferred |  |  | 551 |  |  |  | (38 | )
Total income tax expense |  | $ | 4,435 |  |  | $ | 17 |
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION | An overall reconciliation between the expected tax expense using the federal statutory rate of 21% for each of the years ended 2024 and 2023 and the expense for income taxes from continuing operations as reported in the accompanying Consolidated Statement of Operations is provided below (in thousands). SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION
|  | 2024 |  |  | 2023 |
Federal tax (benefit) expense at statutory rate |  | $ | (3,178 | ) |  | $ | 196 |
State tax (benefit) expense, net of federal benefit |  |  | (582 | ) |  |  | 50 |
Difference in foreign rate |  |  | (2 | ) |  |  | 20 |
Permanent items |  |  | 91 |  |  |  | 116 |
Change in deferred tax rates |  |  | 23 |  |  |  | 51 |
Reserve for uncertain tax positions |  |  | 30 |  |  |  | 81 |
Tax credits |  |  | (148 | ) |  |  | (318 | )
Stock-based compensation |  |  | 66 |  |  |  | 100 |
Provision-to-return adjustments |  |  | (36 | ) |  |  | 155 |
Other |  |  | (23 | ) |  |  | — |
Increase (decrease) in valuation allowance |  |  | 8,194 |  |  |  | (434 | )
Income tax expense |  | $ | 4,435 |  |  | $ | 17 |
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES | SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES
|  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating losses |  | $ | 13,502 |  |  | $ | 9,876 |
Environmental and closure reserves |  |  | 2,306 |  |  |  | 2,332 |
Lease liability |  |  | 422 |  |  |  | 525 |
Capital loss carryforward |  |  | 753 |  |  |  | 780 |
Accrued expenses |  |  | 1,189 |  |  |  | 1,186 |
R&D cost capitalization |  |  | 1,115 |  |  |  | 905 |
Tax credits |  |  | 318 |  |  |  | 200 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Depreciation and amortization |  |  | (2,985 | ) |  |  | (2,995 | )
Indefinite lived intangible assets |  |  | (1,906 | ) |  |  | (1,823 | )
Right-of-use lease asset |  |  | (404 | ) |  |  | (510 | )
Prepaid expenses |  |  | (27 | ) |  |  | (46 | )
Deferred tax assets, gross |  |  | 14,283 |  |  |  | 10,430 |
Valuation allowance |  |  | (14,283 | ) |  |  | (6,131 | )
Net deferred income tax asset |  | $ | — |  |  | $ | 4,299 |
SCHEDULE OF RECOGNIZED TAX EXPENSES | The Company accounts for uncertainties in income tax pursuant to ASC 740. A reconciliation of the beginning and ending amount of our unrecognized tax expense is summarized as follows (in thousands): SCHEDULE OF RECOGNIZED TAX EXPENSES
|  | 2024 |  |  | 2023 |
Balances at beginning of year |  | $ | 81 |  |  | $ | — |
Addition related to R&D tax credit |  |  | 30 |  |  |  | 81 |
Balances at end of the year |  | $ | 111 |  |  | $ | 81 |

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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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