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INCOME TAXES (Tables)
 12 Months Ended
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):

 

   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):

 

   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).

 

   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

 

   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):

 

   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