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Note 13 - Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2025
Notes Tables |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | December 31, |  |  | December 31, |
(in thousands) |  |  | 2025 |  |  |  | 2024 |
Current taxes |  |  |  |  |  |  |  |
Federal |  | $ | (547 | ) |  | $ | 1,418 |
State |  |  | 474 |  |  |  | 551 |
Total current taxes |  |  | (73 | ) |  |  | 1,969 |
Deferred taxes |  |  |  |  |  |  |  |
Federal |  |  | 76 |  |  |  | (1,479 | )
State |  |  | 97 |  |  |  | (269 | )
Total deferred taxes |  |  | 173 |  |  |  | (1,748 | )
Provision for income taxes |  | $ | 100 |  |  | $ | 221 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | December 31, |  |  | December 31, |
(in thousands) |  | 2025 |  |  | 2024 |
Deferred tax assets |  |  |  |  |  |  |  |
Workers' compensation claims liability |  |  | 1,234 |  |  |  | 1,537 |
Bad debt reserve |  |  | 88 |  |  |  | 86 |
Accrued vacation |  |  | 74 |  |  |  | 89 |
Impairment of notes receivable |  |  | 299 |  |  |  | 191 |
Stock based compensation |  |  | 157 |  |  |  | 346 |
Net operating loss carryforward |  |  | - |  |  |  | 48 |
Depreciation and amortization |  |  | 25 |  |  |  | - |
Other |  |  | 34 |  |  |  | 38 |
Total deferred tax asset |  |  | 1,911 |  |  |  | 2,335 |
Deferred tax liabilities |  |  |  |  |  |  |  |
Depreciation and amortization |  |  | - |  |  |  | (214 | )
Deferred gain on installment sale |  |  | (43 | ) |  |  | (48 | )
Total deferred tax liabilities |  |  | (43 | ) |  |  | (262 | )
Total deferred taxes, net |  | $ | 1,868 |  |  | $ | 2,073 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
(in thousands except percentages) |  | December 31, 2025 |  | December 31, 2024
Income tax expense based on U.S. statutory rate |  | $ | 1,409 |  |  |  | 21.0 | % |  | $ | 871 |  |  |  | 21.0 | %
State and local income taxes, net of federal benefit (1) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Florida |  |  | * |  |  |  | * |  |  |  | 91 |  |  |  | 2.2 | %
Other states |  |  | 472 |  |  |  | 7.0 | % |  |  | 75 |  |  |  | 1.8 | %
Hiring tax credits |  |  | (1,883 | ) |  |  | (28.1 | )% |  |  | (884 | ) |  |  | (21.3 | )%
Nontaxable or non-deductible items |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Executive compensation |  |  | 14 |  |  |  | 0.2 | % |  |  | 50 |  |  |  | 1.2 | %
Stock based compensation |  |  | 58 |  |  |  | 0.9 | % |  |  | 11 |  |  |  | 0.3 | %
Other adjustments |  |  | 30 |  |  |  | 0.4 | % |  |  | 7 |  |  |  | 0.2 | %
Total taxes on income |  | $ | 100 |  |  |  | 1.5 | % |  | $ | 221 |  |  |  | 5.3 | %
* Indicates the jurisdiction is immaterial for the period presented. |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1 - State and local income taxes in the following states make up the majority (greater than 50%) of the tax expense for the years presented: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
2025 - Florida, Tennessee, Georgia, New York, New Jersey, and South Carolina |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
2024 - Florida, Georgia, Tennessee, New York, North Carolina, South Carolina, and New Jersey |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Schedule of Income Taxes Paid [Table Text Block] |
|  | December 31, |  |  | December 31, |
(in thousands) |  | 2025 |  |  | 2024 |
Federal |  | $ | 300 |  |  | $ | 750 |
State |  |  | 495 |  |  |  | 422 |
Total taxes paid, net of refunds received |  |  | 795 |  |  |  | 1,172 |
|  | December 31, |  |  | December 31, |
(in thousands) |  | 2025 |  |  | 2024 |
Federal |  | $ | 300 |  |  | $ | 750 |
AR |  |  | 76 |  |  |  | * |
FL |  |  | 64 |  |  |  | 64 |
GA |  |  | 48 |  |  |  | * |
TN |  |  | 71 |  |  |  | * |
* Indicates the jurisdiction is immaterial for the period presented. |  |  |  |  |  |  |  |

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