Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Revenues	$ 11,808	$ 10,140	$ 22,993	$ 19,507
Costs and expenses:
Manufacturing cost of sales	6,307	5,921	12,713	12,092
Engineering, selling and administrative	3,394	2,654	6,384	5,089
Total costs and expenses	9,701	8,575	19,097	17,181
Operating income	2,107	1,565	3,896	2,326
Other income (expense):
Interest income (expense), net	44	(5)	76	(7)
Other (expense) income, net	(5)	22	37	(18)
Total other income (expense), net	39	17	113	(25)
Income before income taxes	2,146	1,582	4,009	2,301
Income tax expense	402	305	779	471
Net income	$ 1,744	$ 1,277	$ 3,230	$ 1,830
Income per common share:
Basic (in dollars per share)	$ 0.64	$ 0.47	$ 1.19	$ 0.68
Diluted (in dollars per share)	$ 0.63	$ 0.47	$ 1.16	$ 0.68
Weighted average shares outstanding:
Basic (in shares)	2,728,599	2,697,696	2,723,293	2,688,065
Diluted (in shares)	2,779,802	2,711,266	2,783,739	2,709,578

The aggregate total costs related to engineering a product design and manufacture, selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.

No definition available.