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Note 13 - Income Tax (Tables)

12 Months Ended

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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